CIT v. Cotton Naturals (I) (P.) Ltd.

55 Taxmann.com 523High Court2015#556 most cited

What is CIT v. Cotton Naturals (I) (P.) Ltd. authority for?

The interest rate for benchmarking foreign currency loans advanced to Associated Enterprises should be the market-determined rate applicable to the currency of the loan, such as LIBOR for US Dollar loans, rather than a domestic lending rate like the Indian PLR.

172

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Cotton Naturals (I) (P.) Ltd. · 55 Taxmann.com 523 · 231 Taxmann 401 · section 92B · section 92CA(3) · arm's length interest · foreign currency loan · outstanding receivables · LIBOR · PLR · benchmarking interest · associated enterprise

Also reported as

231 Taxmann 401

Sections most often in play

Section 143(3)Section 92BSection 144C(13)Section 144BSection 144C(5)Section 234BSection 92CA(3)Section 234C

Issues it is cited on

interest on outstanding receivablessection 92b(1)safe harbour rulessafe harboursection 92bsection 72asection 92(1)preliminary expensescup methodcorporate guaranteeworking capital adjustmenttransfer pricing order

Judgments citing CIT v. Cotton Naturals (I) (P.) Ltd.

OCEAN DIVING CENTRE LIMITED,MUMBAI vs. ASST. COMM. OF INCOME TAX CENTRAL CIRCLE 3(1), MUMBAI

In the result, appeal of the appellant is partly allowed for

ITA 6742/MUM/2024[2021-22]Status: DisposedITAT Mumbai05 Feb 2026AY 2021-22

Bench: Itat On The Following 4 Issues :

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘J’ BENCH, MUMBAI "ी पवन िसंह, माननीय "ाियक सद" एवं "ी ओ"कारे"र िचदरा, माननीय लेखा सद" SHRI PAWAN SINGH, HON’BLE JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.6742/MUM/2024 (िनधा"रणवष"/ Assessment Year: 2021-22) Vs. Asst.Commissioner of Income Ocean Diving Centre Limited Tax PAN : AAACO3937F Central Circle-3(1) (अपीलाथ"/ Appellant) (""थ"/ Respondent) करदाता का "ितिनिध"/ : Shri Vipul Shah, AR Assessee Represented by राज" का "ितिनिध"/ : Shri Aditya Rai, Sr.DR Department Represented by सुनवाई समा" होने की ितिथ/ : 19/11/2025 Dat…

DCIT(CC)-8(3), MUMBAI vs. JSW ENERGY LIMITED, MUMBAI

In the result the appeals filed by the revenue for assessment years under consideration stands partly allowed and cross appeals filed by the assesse stands dismissed

ITA 2365/MUM/2025[2014-15]Status: DisposedITAT Mumbai19 Dec 2025AY 2014-15

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 2364/Mum/2025 Assessment Year: 2013-14 I.T.A. No. 2365/Mum/2025 Assessment Year: 2014-15 I.T.A. No. 2366/Mum/2025 Assessment Year: 2015-16 I.T.A. No. 2367/Mum/2025 Assessment Year: 2017-18 I.T.A. No. 2767/Mum/2025 Assessment Year: 2018-19 DCIT(CC)-8(3) Vs. JSW Energy Limited 2nd Floor, JSW Centre Bandra Kurla Complex Bandra East, SO Mumbai - 400051 [PAN: AAACJ8109N] (Appellant) (Respondent) C.O. No. 112/Mum/2025 Assessment Year: 2013-14 C.O. No. 111/Mum/202…

CINEPOLIS INDIA PVT. LTD.,GURGAON vs. ITO WARD - 1(1), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 829/DEL/2021[2016-17]Status: DisposedITAT Delhi16 Dec 2025AY 2016-17

Bench: Ms. Madhumita Roy & Ms. Renu Jauhri[Assessment Year: 2016-17] Cinepolis India Pvt. Ltd., Additional / Joint/ Deputy / 10Th Floor, Dlf Two Horizon Assistant Deputy Centre, Dlf V, Vs Commissioner Of Income Tax, Gold Course Road, Income Tax Officer, Gurugram-122002, National E-Assessment Haryana, India. Centre, Delhi. Pan- Aadcc2076J Assessee Revenue

Section 143(3)Section 271(1)(c)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, H: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND Ms. RENU JAUHRI, ACCOUNTANT MEMBER [Assessment Year: 2016-17] Cinepolis India Pvt. Ltd., Additional / Joint/ Deputy / 10th floor, DLF Two Horizon Assistant Deputy Centre, DLF V, Vs Commissioner of Income Tax, Gold Course Road, Income Tax Officer, Gurugram-122002, National E-Assessment Haryana, India. Centre, Delhi. PAN- AADCC2076J Assessee Revenue Assessee by Shri Himanshu Sinha, Adv. Shri Prashant Meharchandani, Adv. Shri Jainender Singh Kataria, Adv. Revenue by Shri S.K. Jadhav, CIT(DR) Date of Hearing…

M/S.IBS SOFTWARE SERVICES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

ITA 601/COCH/2017[2013-14]Status: DisposedITAT Cochin13 Nov 2025AY 2013-14

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Rajakannan, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 144CSection 144C(5)Section 36(1)(iii)Section 36(1)(va)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN “DB” BENCH, COCHIN SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER IT(TP)A ITA No.601/COCH/2017 (Assessment Year:2013-2014) IBS Software Services Private Limited 5th Floor, NILA, Technopark Campus, Karyavottam Trivandrum, Kerala-695581 [PAN:AAACI6825N] …………. Appellant Vs Assistant Commissioner of Income Tax Circle 1(1), Thiruvananthapuram Aayakar Bhavan, Kowdiar, Trivandrum - 3 …………. Respondent Appearance For the Appellant/Assessee : Shri Rajakannan, Advocate For the Respondent/Department : Shri Sanjit Kumar Das, CIT-DR…

ACIT-6(1)(1),MUMBAI, MUMBAI vs. M/S ESSAR POWER LIMITED, MUMBAI

In the result, the appeal by the Revenue is partly allowed

ITA 4395/MUM/2025[2015-16]Status: DisposedITAT Mumbai11 Sept 2025AY 2015-16

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalassistant Commissioner Of Income Tax- 6(1)(1), Room No.504, 5Th Floor, Aaykar Bhavan, Churchgate, ............... Appellant Mumbai - 400020 V/S M/S. Essar Power Limited, 11Th Floor Essar House, 11 K.K. Marg, ……………… Respondent Mahalaxmi, Mumbai - 400034 Pan : Aaace0895J Assessee By : Shri Vijay Mehta Revenue By : Ms. Neena Jeph, Cit-Dr

For Appellant: Shri Vijay MehtaFor Respondent: Ms. Neena Jeph, CIT-DR
Section 14ASection 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assistant Commissioner of Income Tax- 6(1)(1), Room No.504, 5th Floor, Aaykar Bhavan, Churchgate, ............... Appellant Mumbai - 400020 v/s M/s. Essar Power Limited, 11th Floor Essar House, 11 K.K. Marg, ……………… Respondent Mahalaxmi, Mumbai - 400034 PAN : AAACE0895J Assessee by : Shri Vijay Mehta Revenue by : Ms. Neena Jeph, CIT-DR Date of Hearing – 28/08/2025 Date of Order - 11/09/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The Revenue has filed the present app…

BRIGHTCOM GROUP LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1747/HYD/2019[2015-16]Status: DisposedITAT Hyderabad10 Sept 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Dr. Narendra Kumar Naik
Section 115JSection 143(2)Section 143(3)Section 144C(5)Section 14ASection 37Section 92C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री विजय पाल राि, उपाध् यक्ष एिं श्री मिुसूदन सािडिया, लेखा सदस् य के समक्ष । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /IT(TP)A No.1747/Hyd/2019 (निर्धारण वर्ा/Assessment Year:2015-16) M/s. Brightcom Group Limited, Asst. Commissioner of Income Vs. Hyderabad. Tax, PAN:AAACL5827B Circle 1(2), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri P. Murali Mohan Rao, C.A. रधजस् व द्वधरध/Revenue by: Dr. Narendra Kumar Naik, CIT-DR सुिवधई की…

ACIT., CENTRAL CIRCLE 1(2), HYDERABAD vs. AUROBINDO PHARMA LIMITED, HYDERABAD

In the result, the appeal of the Revenue is dismissed

ITA 710/HYD/2025[2021-22]Status: DisposedITAT Hyderabad06 Aug 2025AY 2021-22

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.710/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2021-22) Asst. Commissioner Of Income Tax, M/S. Aurobindo Pharma Ltd., Vs. Central Circle 1(2), Hyderabad. Hyderabad. Pan: Aabca7366H (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri B.G. Reddy, Advocate रधजस् व द्वधरध/Revenue By:: Shri Narendra Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 30/07/2025 घोर्णध की तधरीख/Pronouncement: 06/08/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Revenue, Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), Hyderabad (“Ld. Cit(A)”), Dated 24.02.2025 For The A.Y. 2021-22. 2. The Revenue Has Raised The Following Grounds Of Appeal :

For Appellant: Shri B.G. Reddy, AdvocateFor Respondent: : Shri Narendra Kumar Naik
Section 115JSection 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री रविश सूद, न् याययक सदस् य एवं श्री मिुसूदन सावडिया, लेखा सदस् य के समक्ष । BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.710/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2021-22) Asst. Commissioner of Income Tax, M/s. Aurobindo Pharma Ltd., Vs. Central Circle 1(2), Hyderabad. Hyderabad. PAN: AABCA7366H (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri B.G. Reddy, Advocate रधजस् व द्वधरध/Revenue by:: Shri Narendra Kumar Naik, CIT-DR सुिवधई की त…

SIGNODE INDIA LIMITED,HYDERABAD vs. ACIT., CIRCLE 3(1), HYDERABAD

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

ITA 1376/HYD/2024[2021-22]Status: DisposedITAT Hyderabad25 Jul 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri H. Srinivasulu, C.AFor Respondent: Dr. Sachin Kumar, SR-DR
Section 143(3)Section 144BSection 144C(13)Section 153Section 92C(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री विजय पाल राि, उपाध् यक्ष एिं श्री मिुसूदन सािडिया, लेखा सदस् य के समक्ष । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1376/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2021-22) M/s. Signode India Limited, Asst. Commissioner of Income Tax, Vs. Hyderabad. Circle 3(1), Hyderabad. PAN:AAHCS8120M (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri H. Srinivasulu, C.A. रधजस् व द्वधरध/Revenue by: Dr. Sachin Kumar, SR-DR सुिवधई की तधरीख/Date of hear…

IVY SOFTWARE DEVELOPMENT SERVICES PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -2(1), HYDERABAD

In the result, the ground no

ITA 73/HYD/2022[2017-18]Status: DisposedITAT Hyderabad16 Jul 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 143(2)Section 143(3)Section 144C(5)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /IT(TP)A No.73/Hyd/2022 (निर्धारण वर्ा/Assessment Year:2017-18) M/s. IVY Software Development Dy. Commissioner of Income Tax, Vs. Circle-2(1), Hyderabad. Services Private Limited, Hyderabad. PAN:AADCI6283R (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Nageswar Rao, Advocate. रधजस् व द्वधरध/Revenue by: Shri B. Bala Krishna, CIT-DR सुिवधई की तधरीख/Date of hearing: 16/05/2025 घोर्णध की तधरीख/Pronounceme…

GEMINI PROPERTY DEVELOPMENTS INDIA LLP,MUMBAI vs. INCOME-TAX OFFICER-WARD 28(1)(1), MUMBAI

In the result the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 1435/MUM/2025[2017-18]Status: DisposedITAT Mumbai05 Jun 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 133(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER) I.T.A. No. 1435/Mum/2025 Assessment Year: 2017-18 Gemini Property Vs. Income Tax Officer- Developers India LLP Ward 28(1)(1), G3-03 Garden View Mumbai CHS, Sector 7 Sanpada Room No. 325, 3rd Navi Mumbai-400706 Floor, Tower No.6, Vashi Railway Station PAN:AAQFG4144D Commercial Complex, Vashi, Navi Mumbai, Maharashtra-400703 (Appellant) (Respondent) Appellant by Ms. Priyanshi Chokshi Respondent by Shri Bhagirath Ramawat, SR. D.R. Date of Hearing 02.06.2025 Date of Prono…

NATEMS SOLAR POWER PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD 16(1), HYDERABAD

ITA 140/HYD/2024[2020-21]Status: DisposedITAT Hyderabad14 May 2025AY 2020-21

Bench: Us:

Section 115JSection 143(3)Section 144BSection 234Section 234A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री मंजूनाथ जी., माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI MANJUNATHA G., HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.140/Hyd/2024 (निर्धारण वर्ा/ Assessment Year:2020-21) Natems Solar Power Vs. Income Tax Officer Private Limited Ward-16(1) Hyderabad Hyderabad PAN : AAECN6826G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri Harsh Shah and Yash Assessee Represented by Ranglani, AR राजस्…

DSM SHARED SERVICES INDIA PRIVATE LIMITED,HYDERABAD vs. ACIT, CIRCLE-8(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 501/HYD/2022[2018-19]Status: DisposedITAT Hyderabad05 May 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Aliasgar Rampurawala, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 143(3)Section 43B

…आआआआ आआआआआआ आआआआआआ, आआआआआआआआ आआआ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.501/Hyd/2022 (निर्धारण वर्ा/Assessment Year:2018-19) M/s. DSM Shared Services India Asst. Commissioner of Income Tax, Vs. Circle-8(1), Hyderabad. Pvt. Ltd., Hyderabad. PAN: AADCD8407C (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Aliasgar Rampurawala, C.A. रधजस् व द्वधरध/Revenue by: Shri B. Bala Krishna, CIT-DR सुिवधई की तधरीख/Date of hearing: 06/03/2025 घोर्णध की तधरीख/Pronouncement: 05/05/2…

FLUOR DANIEL INDIA P.LTD,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-3,, NEW DELHI

In the result, the appeals of the assessee in ITA Nos

ITA 6581/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Apr 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Om Prakash, CIT-DR
Section 143(3)Section 144CSection 271Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 6581/DEL/2018 [A.Y 2014-15] ITA No. 525/DEL/2021 [A.Y 2016-17] Fluor Daniel India Pvt Ltd Vs. The Addl. CIT/NFAC B-9, LGF, Green Park [Main] Special Range -3, New Delhi New Delhi PAN: AAACF 0927 G (Applicant) (Respondent) Assessee By : Shri Vishal Kalra, Adv Shri Ankit Sahani, Adv Department By : Shri Om Prakash, CIT-DR Date of Hearing : 31.01.2025 Date of Pronouncement : 23.04.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- The above t…

SHAKTI HORMANN PRIVATE LIMITED,HYDERABAD vs. DCIT CIRCLE -3(1), HYDERABAD

In the result, appeals filed by the assessee for both the assessment years 2017-18 and 2018-19 are partly allowed

ITA 452/HYD/2022[2018-19]Status: DisposedITAT Hyderabad21 Apr 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita-Tp No.451/Hyd/2022 & 452/Hyd/2022 (निर्धारण वर्ा/Assessment Year: 2017-18 & 2018-19) Shakti Hormann Private Vs. Asst.Commissioner Of Limited Income Tax Hyderabad Circle-3(1) [Pan : Aadcs4024Q] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao, Ar रधजस् व द्वधरध/Revenue By: Shri B.Bala Krishna, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 15/04/2025 घोर्णध की तधरीख/ 21/04/2025 Date Of Pronouncement: आदेश / Order Per Vijay Pal Rao: These Appeals Filed By The Assessee Are Directed Against The Assessment Orders Dated 21.07.2022 & 28.07.2022 Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (“The Act”) In Pursuant To The Directions Of The Dispute Resolution Panel (“The Drp”) U/S 144C(5) Of The Act For The Assessment Year 2017-18 & 2018-19 Respectively. 2. For The Assessment Year 2017-18, The Assessee Has Raised The Following Grounds Of Appeal :

For Appellant: Shri P.Murali Mohan Rao, ARFor Respondent: Shri B.Bala Krishna, CIT-DR
Section 143(3)Section 144C(5)Section 92C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice President and Shri Manjunatha G., Accountant Member आ.अपी.सं /ITA-TP No.451/Hyd/2022 & 452/Hyd/2022 (निर्धारण वर्ा/Assessment Year: 2017-18 & 2018-19) Shakti Hormann Private Vs. Asst.Commissioner of Limited Income Tax Hyderabad Circle-3(1) [PAN : AADCS4024Q] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri P.Murali Mohan Rao, AR रधजस् व द्वधरध/Revenue by: Shri B.Bala Krishna, CIT-DR सुिवधई की तधरीख/Date of Hearing: 15/04/2025 घोर्णध की तधरीख/ 21/04/2025 Dat…

LAVA INTERNATIONAL LIMITED,NEW DELHI vs. ACIT CIRCLE-13(1), NEW DELHI

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

ITA 532/DEL/2021[2016-17]Status: DisposedITAT Delhi17 Apr 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Brajesh Kumar Singh[Assessment Year: 2016-17]

Section 143(3)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2016-17] M/s Lava International ACIT, Circle-13(1), Limited, Central Revenue Building, B-14, House-2, Basement, Vs I.P. Estate, Shivlok Commercial Complex New Delhi-110002 Karampura, New Delhi`110015 PAN-AABCL5987H Appellant Respondent Revenue by Shri Neeraj Jain, Adv. & Ms. Richa Agarwal, Adv. Assessee by Shri Dharam Veer Singh, CIT-DR Date of Hearing 09.04.2025 Date of Pronouncement 17.04.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This…

OAKTON GLOBAL TECHNOLOGY SERVICES CENTRE (I) PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD

In the result, the appeal of the assessee in ITA No

ITA 32/HYD/2019[2014-15]Status: DisposedITAT Hyderabad16 Apr 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Ravi Bharadawaj, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 143(3)Section 92B

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.2130/Hyd/2017 & 32/Hyd/2019 (निर्धारण वर्ा/Assessment Years:2013-14 & 2014-15) M/s. Oakton Global Technology Dy. Commissioner of Income Tax, Vs. Circle-16(2), Hyderabad. Services Centre (India) Private Limited, Hyderabad. PAN:AAACO8824H (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Ravi Bharadawaj, C.A. रधजस् व द्वधरध/Revenue by: Shri B. Bala Krishna, CIT-DR सुिवधई की तधरीख/Date of hearing:…

OAKTON GLOBAL TECHNOLOGY SERVICES CENTRE (INDIA) PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-16(2), HYDERABAD

In the result, the appeal of the assessee in ITA No

ITA 2130/HYD/2017[2013-14]Status: DisposedITAT Hyderabad16 Apr 2025AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Ravi Bharadawaj, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 143(3)Section 92B

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.2130/Hyd/2017 & 32/Hyd/2019 (निर्धारण वर्ा/Assessment Years:2013-14 & 2014-15) M/s. Oakton Global Technology Dy. Commissioner of Income Tax, Vs. Circle-16(2), Hyderabad. Services Centre (India) Private Limited, Hyderabad. PAN:AAACO8824H (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Ravi Bharadawaj, C.A. रधजस् व द्वधरध/Revenue by: Shri B. Bala Krishna, CIT-DR सुिवधई की तधरीख/Date of hearing:…

JSW ENERGY LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE 8(3), MUMBAI, MUMBAI

In the result, both the appeals are allowed partly for statistical\npurposes

ITA 3714/MUM/2024[2020-21]Status: DisposedITAT Mumbai26 Mar 2025AY 2020-21
Section 115JSection 14ASection 37Section 80I

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “K” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND\nMS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER)\n\nITA Nos.3714/MUM/2024\n Assessment Year: 2020-21\nJSW Energy Ltd.,\n2nd floor, JSW Centre, Bandra\nKurla Complex, Bandra East,\nMumbai-400051.\nPAN NO. AAACJ 8109 N\nAppellant\nVs.\nThe Asst. CIT, Central Circle-8(3),\nRoom No. 659, 6th floor, Aayakar\nBhavan, Maharishi Karve Road,\nMumbai-400020.\nRespondent\n\nITA Nos.3713/MUM/2024\n Assessment Year: 2020-21\nJSW Energy (Barmer) Ltd.,\n2nd floor, JSW Centre, Bandra\nKurla Complex, Band…

KANTAR GDC INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE - 2(1), HYDERABAD

The appeal of the assessee is partly allowed for statistical purposes

ITA 804/HYD/2024[2020-21]Status: DisposedITAT Hyderabad19 Mar 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Ajit Kumar Jain, C.AFor Respondent: Ms. M. Narmada, CIT-DR
Section 115JSection 143(3)Section 156

…आआआआ आआआआआआ आआआआआआ, आआआआआआआआ आआआ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.274 & 804/Hyd/2024 (निर्धारण वर्ा/Assessment Years:2017-18 & 2020-21) M/s. Kantar GDC India Pvt. Ltd., Dy. Commissioner of Income Tax, Vs. Hyderabad. / Asst. Commissioner of Income PAN: AABCN2278F Tax, Circle 2(1), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Ajit Kumar Jain, C.A. रधजस् व द्वधरध/Revenue by: Ms. M. Narmada, CIT-DR सुिवधई की तधरीख/Date of hearing: 13.02.2025 घोर्णध…

KANTAR GDC INDIA PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE - 2(1), HYDERABAD

The appeal of the assessee is partly allowed for statistical purposes

ITA 274/HYD/2024[2017-18]Status: DisposedITAT Hyderabad19 Mar 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Ajit Kumar Jain, C.AFor Respondent: Ms. M. Narmada, CIT-DR
Section 115JSection 143(3)Section 156

…आआआआ आआआआआआ आआआआआआ, आआआआआआआआ आआआ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.274 & 804/Hyd/2024 (निर्धारण वर्ा/Assessment Years:2017-18 & 2020-21) M/s. Kantar GDC India Pvt. Ltd., Dy. Commissioner of Income Tax, Vs. Hyderabad. / Asst. Commissioner of Income PAN: AABCN2278F Tax, Circle 2(1), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Ajit Kumar Jain, C.A. रधजस् व द्वधरध/Revenue by: Ms. M. Narmada, CIT-DR सुिवधई की तधरीख/Date of hearing: 13.02.2025 घोर्णध…

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