CIT v. Cotton Naturals India Ltd.

276 ITR 445High Court#20264 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2018.

Judgments citing CIT v. Cotton Naturals India Ltd.

M. K. Shah Exports Ltd., Kolkata vs. DCIT, Cir-4, Kolkata

In the result, appeal filed by the Revenue in ITA No

ITA 507/KOL/2016[2010-2011]Status: DisposedITAT Kolkata17 Aug 2018AY 2010-2011

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.506 & 507/Kol/2017 ("नधा"रणवष" / Assessment Years: 2009-10& 2010-11) M/S. M. K. Shah Exports Ltd. Vs. D.C.I.T, Circle-4, Kolkata

For Appellant: Shri S. Jhajharia, ARFor Respondent: ShriSanjay Paul & Saurabh Kumar, Addl. CIT (Sr.DR)
Section 143(3)Section 14A

…he issue of Arm's Length Price of the interest in assessee's case is crystallized at LIBOR only. The Hon'ble ITAT while passing such order in A.Y 2008-09 has relied upon the judgment of Hon'ble Delhi High Court in the case of CIT v. Cotton Naturals India Ltd. 276 ITR 445 (Delhi). 16. We have given a careful consideration to the rival submissions and perused the materials available on record, we note that the assessee had entered into certain international transactions withits associated enterprise. The assessing officer made a reference under section 92CA(1) ofthe Income tax Act, 1961 to the ld TPO. The ld TPO a…

M. K. Shah Exports Ltd., Kolkata vs. DCIT, Cir-4, Kolkata

In the result, appeal filed by the Revenue in ITA No

ITA 506/KOL/2016[2009-2010]Status: DisposedITAT Kolkata17 Aug 2018AY 2009-2010

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.506 & 507/Kol/2017 ("नधा"रणवष" / Assessment Years: 2009-10& 2010-11) M/S. M. K. Shah Exports Ltd. Vs. D.C.I.T, Circle-4, Kolkata

For Appellant: Shri S. Jhajharia, ARFor Respondent: ShriSanjay Paul & Saurabh Kumar, Addl. CIT (Sr.DR)
Section 143(3)Section 14A

…he issue of Arm's Length Price of the interest in assessee's case is crystallized at LIBOR only. The Hon'ble ITAT while passing such order in A.Y 2008-09 has relied upon the judgment of Hon'ble Delhi High Court in the case of CIT v. Cotton Naturals India Ltd. 276 ITR 445 (Delhi). 16. We have given a careful consideration to the rival submissions and perused the materials available on record, we note that the assessee had entered into certain international transactions withits associated enterprise. The assessing officer made a reference under section 92CA(1) ofthe Income tax Act, 1961 to the ld TPO. The ld TPO a…

JCIT, (OSD), Cir-4(1), Kolkata vs. M/S M. K. Shah Exports Ltd., Kolkata

In the result, appeal filed by the Revenue in ITA No

ITA 1275/KOL/2016[2010-2011]Status: DisposedITAT Kolkata17 Aug 2018AY 2010-2011

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.506 & 507/Kol/2017 ("नधा"रणवष" / Assessment Years: 2009-10& 2010-11) M/S. M. K. Shah Exports Ltd. Vs. D.C.I.T, Circle-4, Kolkata

For Appellant: Shri S. Jhajharia, ARFor Respondent: ShriSanjay Paul & Saurabh Kumar, Addl. CIT (Sr.DR)
Section 143(3)Section 14A

…he issue of Arm's Length Price of the interest in assessee's case is crystallized at LIBOR only. The Hon'ble ITAT while passing such order in A.Y 2008-09 has relied upon the judgment of Hon'ble Delhi High Court in the case of CIT v. Cotton Naturals India Ltd. 276 ITR 445 (Delhi). 16. We have given a careful consideration to the rival submissions and perused the materials available on record, we note that the assessee had entered into certain international transactions withits associated enterprise. The assessing officer made a reference under section 92CA(1) ofthe Income tax Act, 1961 to the ld TPO. The ld TPO a…

JCIT, (OSD), Cir-4(1), Kolkata vs. M/S M. K. Shah Exports Ltd., Kolkata

In the result, appeal filed by the Revenue in ITA No

ITA 1274/KOL/2016[2009-2010]Status: DisposedITAT Kolkata17 Aug 2018AY 2009-2010

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.506 & 507/Kol/2017 ("नधा"रणवष" / Assessment Years: 2009-10& 2010-11) M/S. M. K. Shah Exports Ltd. Vs. D.C.I.T, Circle-4, Kolkata

For Appellant: Shri S. Jhajharia, ARFor Respondent: ShriSanjay Paul & Saurabh Kumar, Addl. CIT (Sr.DR)
Section 143(3)Section 14A

…he issue of Arm's Length Price of the interest in assessee's case is crystallized at LIBOR only. The Hon'ble ITAT while passing such order in A.Y 2008-09 has relied upon the judgment of Hon'ble Delhi High Court in the case of CIT v. Cotton Naturals India Ltd. 276 ITR 445 (Delhi). 16. We have given a careful consideration to the rival submissions and perused the materials available on record, we note that the assessee had entered into certain international transactions withits associated enterprise. The assessing officer made a reference under section 92CA(1) ofthe Income tax Act, 1961 to the ld TPO. The ld TPO a…

CIT v. Cotton Naturals India Ltd. (276 ITR 445) — Cited in 4 Judgments | BharatTax