CIT LTU v. SI Group-India Limited

265 Taxmann 204High Court2019#17451 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 10B Section 1961 Section 253(1)(d)Section 92C Section 10D(1)Section 10D(3)Section 143(3)Section 147

Issues it is cited on

section 75 functional analysis section 5(2)substantive assessment far analysis benchmarking analysis computer software arm's length price transfer pricing adjustment comparable companies most appropriate method fees for technical services

Judgments citing CIT LTU v. SI Group-India Limited

Siemens Aktiengesellschaft, Mumbai vs. Asstt. CIT (International Taxation)-Circle-4(2)(1), Mumbai

In the result, grounds No

ITA 2259/MUM/2022[2018-19]Status: DisposedITAT Mumbai22 Sept 2025AY 2018-19

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 253(1)(d)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SMT. RENU JAUHRI (ACCOUNTANT MEMBER) I.T.A. No. 1615/Mum/2022 Assessment Year: 2017-18 & I.T.A. No. 2259/Mum/2022 Assessment Year: 2018-19 Siemens Vs. Assistant Commissioner Aktiengesellschaft of Income Werner-von- Tax(International Tax) Siemens-str. 1, - 4(2)(1) Munich 80333, Air India Building, 17th Germany- 80333 Floor, Room No.1708, PAN:AABCS8516K Nariman Point Mumbai-400021 (Appellant) (Respondent) Appellant by Shri Nitesh Joshi/Bhavin Sangoi Respondent by Shri Satya Pal Kumar, CIT D.R. Date of Hearing…

Siemens Aktiengesellschaft, Mumbai vs. Asstt. CIT (International Taxation)-Circle-4(2)(1), Mumbai

In the result, grounds No

ITA 1615/MUM/2022[2017-18]Status: DisposedITAT Mumbai22 Sept 2025AY 2017-18

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 253(1)(d)Section 92C(3)

Vodafone Digilink Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee Ground Nos 9 & 10 is allowed

ITA 1169/DEL/2014[2009-10]Status: DisposedITAT Mumbai12 Feb 2025AY 2009-10

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Percy J. Pardiwalla/wShriFor Respondent: Ms. Vatsala Jha (PCIT)

Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 35ASection 36(1)(m)Section 37(1)Section 40Section 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.1169/Mum/2014 (Assessment Year: 2009-10) M/s Vodafone Digilink vs Deputy Commissioner of Income Limited, Tax, Cir.17(1), New Delhi C-48, Okhla Industrial Area, Phase-II, New Delhi-110 020 PAN: AAACA3202D APPELLANT RESPONDENT Assessee by : Shri Percy J. Pardiwalla/wShri Ketan Ved Respondent by : Ms. Vatsala Jha (PCIT) Date of hearing : 23/12/2024 Date of pronouncement : 12/02/2025 ORDER PER ANIKESH BANERJEE: Instant appeal of the assessee was filed against…

Siemens Aktiengesellschaft, Mumbai vs. DDIT (It) 2(1), Mumbai

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

ITA 2153/MUM/2014[2009-10]Status: DisposedITAT Mumbai07 Jun 2024AY 2009-10

Bench: SHRI B R BASKARAN (Accountant Member), SHRI AMIT SHUKLA (Judicial Member)

Section 144CSection 144C(5)Section 153Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI B R BASKARAN, ACCOUNTANT MEMBER & SHRI AMIT SHUKLA, JUDICIAL MEMBER Siemens Aktiengesellshaft Vs. Dy. Director of Income C/o. B S R & Co. LLP Tax (International Lodha Excelus, 1st Floor Taxation) – 2(1) Apollo Mills Compound Mumbai N.M. Joshi Marg Mahalakshmi Mumbai – 400 011 PAN/GIR No.AABCS8516K (Appellant) (Respondent) .. Dy. Director of Income Vs. Siemens Aktiengesellshaft Tax (International C/o. B S R & Co. LLP Lodha Excelus, 1st Floor Taxation) – 2(1) Mumbai Apollo Mills Compound N.M. Joshi Marg Mahalakshmi Mumbai – 400 011 PAN/GIR No.AABCS…

Larsen & Toubro Ltd, Mumbai vs. DCIT RG 2(2), Mumbai

ITA 6589/MUM/2013[2004-05]Status: DisposedITAT Mumbai11 Dec 2023AY 2004-05

For Appellant: Shri J. D. Mistry, Sr. AdvocateFor Respondent: Dr. Yogesh Kamat

Section 115JSection 143(3)Section 14ASection 40A(9)Section 80HSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Larsen & Toubro Limited Taxation Department, L&T House, N. M. Marg, Ballard Estate, Mumbai-400001 [PAN: AAACL0140P] …………… Appellant Vs The Deputy Commissioner of Income Tax, Range 2(2), Mumbai, Aayakar Bhavan, M.K. Marg, Respondent ……………. Mumbai - 400020 Appearance For the Appellant/Assessee : Shri J. D. Mistry, Sr. Advocate Shri Madhur Agrawal Shri Fenil Bhatt For the Respondent/Department : Dr. Yogesh Kamat Shri A.K. Ambastha Date Conclusion of hearing : 15.09.2023 Pronouncemen…