CIT v. American Express Bank Ltd.

120 Taxmann 544Reported decision2002#13284 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2021 to 2021.

Issues it is cited on

section 221intra group servicesinterest under section 201(1a)far analysisbenchmarking analysissection 273transactional net margin methodcup methodsection 273brule of consistencysection 201(1a)section 22

Judgments citing CIT v. American Express Bank Ltd.

ACIT, Circle-7(1), New Delhi vs. Danisco (India) Pvt. Ltd., Gurgaon

Accordingly, this ground raised by the Revenue is also dismissed

ITA 6025/DEL/2019[2013-14]Status: DisposedITAT Delhi05 May 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Harpreet Singh Ajmani, Adv. &For Respondent: Shri Dheeraj Jain, Sr.D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3518/DEL/2017, 7896 & 7897/DEL/2018, 5203/Del/2019 Assessment Years: 2011-12, 2010-11, 2012-13, 2013-14 Danisco India P. Ltd., vs. DCIT, Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) I.T.As. No.7898 & 7899/DEL/2018, 6025/Del/2019 Assessment Years: 2010-11, 2012-13, 2013-14 ACIT, vs. Danisco India P. Ltd., Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) Appellant by: Shri Harpreet Singh Ajmani, Adv. & Sh…

Danisco India Pvt. Ltd., Gurugram vs. DCIT, Circle-7(1), New Delhi

Accordingly, this ground raised by the Revenue is also dismissed

ITA 5203/DEL/2019[2013-14]Status: DisposedITAT Delhi05 May 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Harpreet Singh Ajmani, Adv. &For Respondent: Shri Dheeraj Jain, Sr.D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3518/DEL/2017, 7896 & 7897/DEL/2018, 5203/Del/2019 Assessment Years: 2011-12, 2010-11, 2012-13, 2013-14 Danisco India P. Ltd., vs. DCIT, Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) I.T.As. No.7898 & 7899/DEL/2018, 6025/Del/2019 Assessment Years: 2010-11, 2012-13, 2013-14 ACIT, vs. Danisco India P. Ltd., Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) Appellant by: Shri Harpreet Singh Ajmani, Adv. & Sh…

ACIT, Circle-7(1), New Delhi vs. Danisco India Pvt. Ltd., Gurugram

Accordingly, this ground raised by the Revenue is also dismissed

ITA 7899/DEL/2018[2012-13]Status: DisposedITAT Delhi05 May 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Harpreet Singh Ajmani, Adv. &For Respondent: Shri Dheeraj Jain, Sr.D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3518/DEL/2017, 7896 & 7897/DEL/2018, 5203/Del/2019 Assessment Years: 2011-12, 2010-11, 2012-13, 2013-14 Danisco India P. Ltd., vs. DCIT, Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) I.T.As. No.7898 & 7899/DEL/2018, 6025/Del/2019 Assessment Years: 2010-11, 2012-13, 2013-14 ACIT, vs. Danisco India P. Ltd., Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) Appellant by: Shri Harpreet Singh Ajmani, Adv. & Sh…

DCIT, Circle-7(1), New Delhi vs. Danisco India Pvt. Ltd., Gurugram

Accordingly, this ground raised by the Revenue is also dismissed

ITA 7898/DEL/2018[2010-11]Status: DisposedITAT Delhi05 May 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Harpreet Singh Ajmani, Adv. &For Respondent: Shri Dheeraj Jain, Sr.D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3518/DEL/2017, 7896 & 7897/DEL/2018, 5203/Del/2019 Assessment Years: 2011-12, 2010-11, 2012-13, 2013-14 Danisco India P. Ltd., vs. DCIT, Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) I.T.As. No.7898 & 7899/DEL/2018, 6025/Del/2019 Assessment Years: 2010-11, 2012-13, 2013-14 ACIT, vs. Danisco India P. Ltd., Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) Appellant by: Shri Harpreet Singh Ajmani, Adv. & Sh…

Danisco India Pvt. Ltd., Gurugram vs. DCIT, Circle-10(1), New Delhi

Accordingly, this ground raised by the Revenue is also dismissed

ITA 7897/DEL/2018[2012-13]Status: DisposedITAT Delhi05 May 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Harpreet Singh Ajmani, Adv. &For Respondent: Shri Dheeraj Jain, Sr.D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3518/DEL/2017, 7896 & 7897/DEL/2018, 5203/Del/2019 Assessment Years: 2011-12, 2010-11, 2012-13, 2013-14 Danisco India P. Ltd., vs. DCIT, Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) I.T.As. No.7898 & 7899/DEL/2018, 6025/Del/2019 Assessment Years: 2010-11, 2012-13, 2013-14 ACIT, vs. Danisco India P. Ltd., Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) Appellant by: Shri Harpreet Singh Ajmani, Adv. & Sh…

Danisco India Pvt. Ltd., Gurugram vs. DCIT, Circle-10(1), New Delhi

Accordingly, this ground raised by the Revenue is also dismissed

ITA 7896/DEL/2018[2010-11]Status: DisposedITAT Delhi05 May 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Harpreet Singh Ajmani, Adv. &For Respondent: Shri Dheeraj Jain, Sr.D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3518/DEL/2017, 7896 & 7897/DEL/2018, 5203/Del/2019 Assessment Years: 2011-12, 2010-11, 2012-13, 2013-14 Danisco India P. Ltd., vs. DCIT, Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) I.T.As. No.7898 & 7899/DEL/2018, 6025/Del/2019 Assessment Years: 2010-11, 2012-13, 2013-14 ACIT, vs. Danisco India P. Ltd., Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) Appellant by: Shri Harpreet Singh Ajmani, Adv. & Sh…

Danisco India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

Accordingly, this ground raised by the Revenue is also dismissed

ITA 3518/DEL/2017[2011-12]Status: DisposedITAT Delhi05 May 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Harpreet Singh Ajmani, Adv. &For Respondent: Shri Dheeraj Jain, Sr.D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3518/DEL/2017, 7896 & 7897/DEL/2018, 5203/Del/2019 Assessment Years: 2011-12, 2010-11, 2012-13, 2013-14 Danisco India P. Ltd., vs. DCIT, Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) I.T.As. No.7898 & 7899/DEL/2018, 6025/Del/2019 Assessment Years: 2010-11, 2012-13, 2013-14 ACIT, vs. Danisco India P. Ltd., Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) Appellant by: Shri Harpreet Singh Ajmani, Adv. & Sh…

CIT v. American Express Bank Ltd. (120 Taxmann 544) — Cited in 7 Judgments | BharatTax