CIT (International Taxation) v. Samsung Electronics Co. Ltd.

185 Taxmann 313High Court2009#7451 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.

Judgments citing CIT (International Taxation) v. Samsung Electronics Co. Ltd.

ASST. CIT 23 (1), MUMBAI vs. M/S AI QURESH EXPORTS , MUMBAI

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 6261/MUM/2019[2016-17]Status: DisposedITAT Mumbai16 Dec 2021AY 2016-17

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm (Hearing Through Video Conferencing Mode) आयकर अपील सं/ I.T.A. No.6261/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.6262/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) Acit-23(1) बिधम/ M/S. Ali Quresh Exports Room No.113, 1St Floor, 310, Rizvi Chambers, Hill Vs. Matru Mandir, Grant Road, Road, Bandra (West), Mumbai-400007. Mumbai-400050. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfa1292M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri S. S. Iyengar (Sr. Dr) Assessee By: Shri Rizwan Hussain Katolwala सुनवाई की तारीख / Date Of Hearing: 28/09/2021 घोषणा की तारीख /Date Of Pronouncement: 16/12/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Above Mentioned Appeals Have Been Filed By The Revenue Against The Order Dated 31.07.2019 Passed By The Commissioner Of Income Tax (Appeals)-32, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys. 2016-17 & 2015-16 Respectively.

For Appellant: Shri Rizwan Hussain KatolwalaFor Respondent: Shri S. S. Iyengar (Sr. DR)
Section 143(1)Section 143(2)Section 195Section 40Section 9Section 9(1)(vii)Section 9(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM (Hearing through Video Conferencing Mode) आयकर अपील सं/ I.T.A. No.6261/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.6262/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) ACIT-23(1) बिधम/ M/s. Ali Quresh Exports Room No.113, 1st Floor, 310, Rizvi Chambers, Hill Vs. Matru Mandir, Grant Road, Road, Bandra (West), Mumbai-400007. Mumbai-400050. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADFA1292M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri S. S. Iyengar…

M/S GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. DCIT, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

ITA 532/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Jul 2021AY 2006-07
For Appellant: Shri Ajay Vohra, Sr.AdvFor Respondent: Smt. C. Chandrakanta, CIT DR
Section 143(3)Section 250(6)

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ “ए” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI R. L. NEGI, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 2453/Del/2016 "नधा"रण वष" / Assessment Year : 2005-06 M/s GlaxoSmithKline Asia Pvt. Ltd., The D.C.I.T.(LTU) , बनाम 24-25 Floor, One Horizon Centre, New Delhi. Golf Course Road, DLF Phase-5, Gurgaon. "थायी लेखा सं./PAN NO: AABCS3237R अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ ITA No.532/Chd/2014 "नधा"रण वष" / Assessment Year : 2006-07 M/s GlaxoSmithKline Asia Pvt. Ltd., The D…

DCIT 8(2)(1), MUMBAI vs. SHAMROCK PHARMACHEMI P. LTD., MUMBAI

In the result, both appeals of the revenue are dismissed

ITA 862/MUM/2018[2013-14]Status: DisposedITAT Mumbai11 Nov 2020AY 2013-14

Bench: Shri Saktijit Dey & Shri M.Balaganeshita Nos. 862 & 863/Mum/2018 (Assessment Years :2013-14 & 2014-15) Dcit-8(2)(1) Vs. M/S. Shamrock Pharmachemi Room No.624, Pvt.Ltd. Aaykar Bhawan, M.K.Road Off Dr. E Moses Road Mumbai-400 020 Worli, Mumbai-400 025 Pan/Gir No.Aaacs6290H (Appellant) .. (Respondent) Assessee By Shri Bharat Gandhi, Ar Revenue By Shri V.Vinod Kumar, Sr.Ar Date Of Hearing 28/10/2020 Date Of Pronouncement 11/11/2020 आदेश / O R D E R Per M. Balaganesh (A.M): These Two Appeals Filed By Revenue In Ita Nos. 862 & 863/Mum/2018 For Assessment Years (Ay) 2013-14 & 2014-15 Arise Out Of The Order By The Ld. Commissioner Of Income Tax (Appeals)- 14, Mumbai In Appeals No.Cit(A)-14/It-170/15-16 & Cit(A)-14/It- 119/16-17, Dated 27/11/2017 (Ld. Cit(A) In Short) Against The Order Of Assessment Passed U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As Act) Dated 31/08/2016 By The Ld. Deputy Commissioner Of Income Tax-8(2)(1), Mumbai (Hereinafter Referred To As Ld. Ao).

Section 143(3)Section 195Section 195(1)Section 195(2)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT), ”G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 862 & 863/Mum/2018 (Assessment Years :2013-14 & 2014-15) DCIT-8(2)(1) Vs. M/s. Shamrock Pharmachemi Room No.624, Pvt.Ltd. Aaykar Bhawan, M.K.Road Off Dr. E Moses Road Mumbai-400 020 Worli, Mumbai-400 025 PAN/GIR No.AAACS6290H (Appellant) .. (Respondent) Assessee by Shri Bharat Gandhi, AR Revenue by Shri V.Vinod Kumar, Sr.AR Date of Hearing 28/10/2020 Date of Pronouncement 11/11/2020 आदेश / O R D E R PER M. BALAGANESH (A.M): These two appeals filed b…

M/S. IBM INDIA PVT. LTD.,,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-4(1)(2), BENGALURU

In the result appeal filed by assessee stands partly allowed

ITA 725/BANG/2018[2013-14]Status: DisposedITAT Bangalore31 Jul 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Percy Pardiwala, Sr. Advocate along with Ajay Roti, C.AFor Respondent: Shri K.V Arvind, Advocate
Section 10ASection 143Section 143(3)Section 144C(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.725/Bang/2018 Assessment Year : 2013–14 IBM India Pvt. Ltd., The Asst. Commissioner of No.12, Subramanya Arcade, Income Tax, Bannerghatta Road, Circle – 4(1)(2), Bangalore-560 029. Vs. Bangalore. PAN – AAACI 4403 L. APPELLANT RESPONDENT Appellant by : Shri Percy Pardiwala, Sr. Advocate along with Ajay Roti, C.A Respondent by : Shri K.V Arvind, Advocate, Standing Counsel along Shri Dilip Advocate for Dept. Date of Hearing : 03-06-2020 Date of Pronouncemen…

NETCRACKER TECHNOLOGY SOLUTIONS LLC,MUMBAI vs. DCIT CIR (IT) 3(3)(1), MUMBAI

The appeal stands partly allowed

ITA 783/MUM/2017[2012-13]Status: DisposedITAT Mumbai14 Oct 2019AY 2012-13

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.783/Mum/2017 (िनधा"रण वष" / Assessment Year: 2012-13) Netcracker Technology Solutions Llc Dcit- Circle-3(3)(1) (Formerly Known As Convergys Information International Taxation Management Group Inc.) Mumbai. बनाम/ C/O. Pricewater House Coopers Pvt. Ltd., Vs. Pwc House, Plot 18/A Guru Nanak Road, (Station Road) Bandra (W), Mumbai-400 050 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-8990-N (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Ms. Hirali Desai-Ld.Ar ""थ"कीओरसे/Respondent By : Shri Samuel Darse-Ld. Cit-Dr सुनवाईकीतारीख/ : 01/10/2019 Date Of Hearing घोषणाकीतारीख / : 14/10/2019 Date Of Pronouncement आदेश / O R D E R

For Appellant: Ms. Hirali Desai-Ld.ARFor Respondent: Shri Samuel Darse-Ld. CIT-DR
Section 144C(5)Section 2Section 234BSection 271(1)Section 271(1)(c)Section 9

…1 Netcracker Technology Solutions LLC Assessment Year-2012-13 आयकर अपीलीय अिधकरण “आई आई” "ायपीठ मुंबई म"। आई आई IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI "ी श""जीत दे,"ाियक सद" एवं "ी मनोज कुमारअ"वाल, लेखा सद" के सम"। BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.783/Mum/2017 (िनधा"रण वष" / Assessment Year: 2012-13) Netcracker Technology Solutions LLC DCIT- Circle-3(3)(1) (Formerly known as Convergys Information International Taxation Management Group Inc.) Mumbai. बनाम/ C/o. Pricewater House Coopers Pvt. Ltd., Vs. PWC House, Plot 18/A Guru Nanak Road, (Statio…

NETCRACKER TECHNOLOGY SOLUTIONS INC.,MUMBAI vs. ASST DIT CIR (IT)1(2),

In the result appeals of all the assessment years are allowed

ITA 1701/MUM/2014[2009-10]Status: DisposedITAT Mumbai30 Aug 2019AY 2009-10

Bench: Shri G. S. Pannu, Vice- & Shri Pawan Singh

For Appellant: Shri Dhanesh Bafna with Miss. Hirali Desai (ARs)For Respondent: Shri Samuel Darse CIT-DR and Sh. Manish K. Singh ( Sr DR)
Section 143(3)Section 254(1)Section 271Section 9

…IN THE INCOME-TAX APPELLATE TRIBUNAL “L” BENCH MUMBAI BEFORE SHRI G. S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 1439/Mum/2015 (Assessment Year 2010-11) NetCracker Technology Asst. DIT Circle-1(1), Solutions Inc. Vs. International Taxation, (Formerly known as Mumbai-400020. Convergys Information Management Group Inc.) 201, 6th Floor, East Fourth Street, Cincinnati, Ohi-45202, USA PAN: AACCC8990N Appellant Respondent Appellant by : Shri Dhanesh Bafna with Miss. Hirali Desai (ARs) Respondent by : Shri Samuel Darse CIT-DR and Sh. Manish K. Singh ( Sr DR) Date of Hearing : 21.06.2019 D…

ITO 3(3)2, MUMBAI vs. SHAMROCK PHARMACHEMI P.LTD, MUMBAI

In the result appeal of the Revenue in ITA No

ITA 1774/MUM/2013[2009-10]Status: DisposedITAT Mumbai30 May 2019AY 2009-10

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1774/Mum/2013 (नििाारण वर्ा / Assessment Year: 2009-10) बिाम/ Ito 3(3)2, M/S. Shamrock R.No. 602, Pharmachemi Pvt. Ltd., Aayakar Bhavan, 83E,Hansraj Pragi Bldg., V. M.K Road, Opp. Dr. E Moses Road, Mumbai 400020 Worli, Mumbai-400018 स्थायी ऱेखा सं./ Pan: Aaacs6290H (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. Ashim Kumar Modi (Cit- Dr), Shri V. Justin & Ms. Chaitna Ajaria Shri. Bharat L. Gandhi Assessee By: सुनवाई की तारीख /Date Of Hearing : 01.03.2019 घोषणा की तारीख /Date Of Pronouncement : 30.05.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 1774/Mum/2013, Is Directed Against Appellate Order Dated 29.10.2012, Passed By Learned Commissioner Of Income Tax (Appeals)-7, Mumbai (Hereinafter Called ―The Cit(A)‖) In Appeal Number Cit(A)-7/Ito-3(3)(2)/It-166/11-12, For Assessment Year 2009-10, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 29.12.2011 Passed By Learned Assessing Officer (Hereinafter Called ―The Ao‖) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called ―The Act‖) For Ay 2009-10. I.T.A. No.1774/Mum/2013

For Respondent: Shri. Ashim Kumar Modi (CIT-
Section 143(3)Section 195Section 68

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.1774/Mum/2013 (नििाारण वर्ा / Assessment Year: 2009-10) बिाम/ ITO 3(3)2, M/s. Shamrock R.No. 602, Pharmachemi Pvt. Ltd., Aayakar Bhavan, 83E,Hansraj Pragi Bldg., v. M.K Road, Opp. Dr. E Moses Road, Mumbai 400020 Worli, Mumbai-400018 स्थायी ऱेखा सं./ PAN: AAACS6290H (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri. Ashim Kumar Modi (CIT- DR), Shri V. Justin and Ms. Chaitna Ajaria Shri. Bharat L…

ITO, GURGAON vs. M/S. FILCO TRADE CENTRE, GURGAON

The appeal of the revenue is dismissed

ITA 6486/DEL/2014[2008-09]Status: DisposedITAT Delhi01 Oct 2018AY 2008-09

Bench: Shri H.S. Sidhu & Shri L.P. Sahuasstt. Year: 2008-09

For Appellant: NoneFor Respondent: Shri Surender Pal, CIT DR
Section 1Section 195Section 40

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year: 2008-09 ITO M/s. Filco Trade Centre Ward-1(4) Office No. 8, 1st Floor, Gurgaon Paras Downstone Building, Golf Course Road Vs. Gurgaon PAN AABFF5256G (Appellant) (Respondent) Department by: Shri Surender Pal, CIT DR Assessee by : None Date of Hearing 11/07/2018 Date of 01/10/2018 pronouncement O R D E R PER L.P. SAHU, A.M This is an appeal filed by the revenue against the order of the Ld. CIT(Appeals) Faridabad dated 19.9.2014 for the assessment year 2008-09 on…

LUCENT TECHNOLGIES GRL LLC,MUMBAI vs. DDIT (IT) 4(1), MUMBAI

In the result, the appeal of the Revenue is dismissed and that of the assessee is allowed

ITA 1934/MUM/2014[2010-11]Status: DisposedITAT Mumbai16 Jul 2018AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am

For Appellant: Shri PJ PardiwalaFor Respondent: Shri Samuel Darse, DR
Section 143(3)Section 144C(1)Section 9(1)(vi)

…आयकर अपीलीय अधिकरण “L” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री जी. मंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 504/Mum/2010 (inaQa-arNa baYa- / Assessment Year 2006-07) The Dy. Director of Income- Lucent Technologies GRL Tax (international Taxation) - LLC, 4(1), Scindia House, Ballard C/o, M/s Pricewaterhouse Pier, Mumbai-400 038 Coopers Pvt. Ltd., PwC Vs. House, Plot 18A, Guru Nanak Road (Station Road), Bandra (W), Mumbai-400 050 .. (ApIlaaqaI- / Appellant) (p`%yaqaaI…

DCIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. NATIONAL ALUMINIUM COMPANY LIMITED, BHUBANESWAR

In the result, appeal of the assessee i

ITA 339/CTK/2016[2010-11]Status: DisposedITAT Cuttack27 Apr 2018AY 2010-11

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita No.339 & 340/Ctk/2016 Dcit, Corporate Circle1(2)/ Vs. National Aluminium Company Acit, Circle-2(2), Limited, Bhubaneswar Nalco Bhavan, P/1, Nayapalli, Bhubaneswar स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.352 & 353/Ctk/2016 & Ita No.374/Ctk/2014 (नििाारण वषा / Assessment Year :2010-11, 2012-13 & 2011-12) National Aluminium Company Vs. Jcit Range-2/ Limited, Acit, Corporate Circle-1(2) Nalco Bhavan, P/1, Nayapalli, Bhubaneswar Bhubaneswar स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection No.01/Ctk/2015 & 25/Ctk/2016 (Arising Out Of Ita Nos.376/Ctk/14 & Ita No.340/Ctk/2016) (नििाारण वषा / Assessment Year :2011-2012 & 2012-2013) National Aluminium Company Vs. Acit, Circle-2(2)/ Limited, Dcit, Corporate Circle- Nalco Bhavan, P/1, Nayapalli, 1(2), Bhubaneswar Bhubaneswar स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Ved Jain/B.K.Mahapatra, ARsFor Respondent: Shri Saad Kidwai, CIT DR
Section 14A

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अऩीऱ सं./ITA No.339 & 340/CTK/2016 DCIT, Corporate Circle1(2)/ Vs. National Aluminium Company ACIT, Circle-2(2), Limited, Bhubaneswar NALCO Bhavan, P/1, Nayapalli, Bhubaneswar स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No. : AAACN 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND आयकर अऩीऱ सं./ITA No.352 & 353/CTK/2016 & ITA No.374/CTK/2014 (नििाारण वषा / Assessment Year :2010-11, 2012-13 & 2011-12) National Aluminium Company Vs. JCIT Range-2/ Limited, AC…

PARADEEP PHOSPHATES LTD.,BHUBANESWAR vs. JCIT, RANGE-1, BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee is allowed for statistical purposes and appeal of Revenue is dismissed

ITA 560/CTK/2013[2009-10]Status: DisposedITAT Cuttack27 Apr 2018AY 2009-10
For Appellant: Shri B.K.Mahapatra/A.K.Sabat, ARFor Respondent: Shri Saad Kidwai, CITDR

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अऩीऱ सं./ITA No.560/CTK/2013 (नििाारण वषा / Assessment Year :2009-2010) M/s Paradeep Phosphates Ltd., Vs. JCIT, Range-1, Bayan Bhawan, Pt.Jawaharlal Bhubaneswar Nehru Marg, Bhubaneswar- 751001 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No. : AABCP 3276 D (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND आयकर अऩीऱ सं./ITA No.02/CTK/2013 (नििाारण वषा / Assessment Year :2009-2010) DCIT, Range-1, Bhubaneswar Vs. M/s Paradeep Phosphates Ltd., Bayan Bhawan, Pt.Jawaha…

DCIT, BHUBANESWAR vs. M/S. PARADEEP PHOSPHATES LIMITED, BHUBANESWAR

In the result, both appeals of the assessee and revenue are dismissed

ITA 331/CTK/2015[2008-09]Status: DisposedITAT Cuttack09 Nov 2017AY 2008-09
For Appellant: Shri B.K.Mahapatra, ARFor Respondent: Shri A.K.Mohapatra, CITDR
Section 142(1)Section 143(3)Section 144ASection 147Section 148Section 40

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपीऱ सं./ITA No.315/CTK/2015 (नििाारण वषा / Assessment Year :2008-2009) Paradeep Phosphates Limited Vs. ACIT, Corporate Circle- Bayan Bhawan, Pt. Jawaharlal 1(2), Bhubaneswar Nehru Marg, Bhubaneswar-01 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AABCP 3276 D (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND आयकर अपीऱ सं./ITA No.331/CTK/2015 (नििाारण वषा / Assessment Year :2008-2009) ACIT, Corporate Circle- Vs. Paradeep Phosphates Limited 1(2), Bhubaneswar B…

PARADEEP PHOSPHATES LIMITED,BHUBANESWAR vs. ACIT, BHUBANESWAR

In the result, both appeals of the assessee and revenue are dismissed

ITA 315/CTK/2015[2008-09]Status: DisposedITAT Cuttack09 Nov 2017AY 2008-09
For Appellant: Shri B.K.Mahapatra, ARFor Respondent: Shri A.K.Mohapatra, CITDR
Section 142(1)Section 143(3)Section 144ASection 147Section 148Section 40

…आयकर अपीलीय अधधकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA No.315/CTK/2015 (धनधाारण वषा / Assessment Year :2008-2009) Paradeep Phosphates Limited Vs. ACIT, Corporate Circle- Bayan Bhawan, Pt. Jawaharlal 1(2), Bhubaneswar Nehru Marg, Bhubaneswar-01 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AABCP 3276 D (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. AND आयकर अपील सं./ITA No.331/CTK/2015 (धनधाारण वषा / Assessment Year :2008-2009) ACIT, Corporate Circle- Vs. Paradeep Phosphates Limited 1(2), Bhubaneswar B…

DCIT, CIRCLE-1(1), BHUBANESWAR, BHUBANESWAR vs. M/S. PARADEEP PHOSPHATES LIMITED, BHUBANESWAR

In the result, appeal filed by the revenue is dismissed and that of

ITA 289/CTK/2014[2010-11]Status: DisposedITAT Cuttack04 Aug 2017AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2010-2011

For Appellant: Shri B.K.MohapatraFor Respondent: Shri Kunal Singh, CIT DR
Section 195Section 195(1)Section 195(2)Section 197Section 263Section 40Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year : 2010-2011 DCIT, Circle 1(1), Vs. Paradeep Phosphates Bhubaneswar. Limited, Bayan Bhawan, Pt. Jawaharlal Nehru Marg, Bhubaneswar. PAN/GIR No. AABCP 327 (Appellant) .. ( Respondent) Assessment Year : 2010-2011 Paradeep Phosphates Vs. DCIT, Circle 1(1), Limited, Bayan Bhawan, Pt. Bhubaneswar. Jawaharlal Nehru Marg, Bhubaneswar PAN/GIR No. AABCP 327 (Appellant) .. ( Respondent) Assessee by : Shri B.K.Mohapatra Revenue by : Shri Kunal Singh, CIT DR Date…

ITO (IT), KOLKATA, KOLKATA vs. M/S. ELECTROSTEEL CASTING LIMITED., KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 2249/KOL/2014[2011-2012]Status: DisposedITAT Kolkata07 Jul 2017AY 2011-2012

Bench: Hon’Ble Sri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 2249/Kol/2014 Assessment Year : 2011-12 I.T.O. (International Taxation), -Vs.- M/S. Electrosteel Casting Ltd. Kolkata Kolkata [Pan : Aaace 4975 B] (Respondent) (Appellant) For The Appellant : None For The Respondent : Shri Ravi Tulsiyan, Fca Date Of Hearing : 14.06.2017. Date Of Pronouncement : 07.07.2017 Order

For Appellant: NoneFor Respondent: Shri Ravi Tulsiyan, FCA
Section 143(3)Section 195Section 201Section 5(2)Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Sri A.T.Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 2249/Kol/2014 Assessment Year : 2011-12 I.T.O. (International Taxation), -vs.- M/s. Electrosteel Casting Ltd. Kolkata Kolkata [PAN : AAACE 4975 B] (Respondent) (Appellant) For the Appellant : None For the Respondent : Shri Ravi Tulsiyan, FCA Date of Hearing : 14.06.2017. Date of Pronouncement : 07.07.2017 ORDER Per M.Balaganesh, AM 1. This appeal of the assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals) -VI, Kolkata [ in short the ld CITA] in App…