CIT v. Glaxo Smithkline Asia (P.) Ltd.

195 Taxmann 35Supreme Court of India2010#2538 most cited

What is CIT v. Glaxo Smithkline Asia (P.) Ltd. authority for?

The Supreme Court may dismiss an appeal challenging the allocation of intra-group cross-charges if the entire transaction is found to be revenue neutral for the relevant assessment year.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Glaxo Smithkline Asia (P.) Ltd. · revenue neutral transaction · intra-group cross charges · arm's length principle · transfer pricing · Section 92C · Section 92CA · Section 40A(2)(b) · market value · dismissal of Special Leave Petition · inter-company transactions

Also reported as

236 CTR 113

Sections most often in play

Section 143(3)Section 37(1)Section 40A(2)(b)Section 46ASection 80IASection 92CSection 92CASection 10B

Issues it is cited on

safe harbour rulessection 80ia(8)section 40a(2)(a)section 92basection 92c(3)section 145(1)section 42safe harboursection 211section 92c(1)section 10(1)section 92f

Judgments citing CIT v. Glaxo Smithkline Asia (P.) Ltd.

DCIT, CIRCLE-21(1), NEW DELHI vs. RELIGARE SECURITIES LTD., NEW DELHI

In the result, appeal of the Revenue is partly allowed

ITA 7556/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Dec 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2012-13] Dcit, M/S Religare Securities Ltd., Circle-21(1), 2Nd Floor, Room No. 202 B, Vs Rajlok Building, 24, 2Nd Floor, C.R. Building, I.P. Nehru Place, Estate, New Delhi-110019. New Delhi Pan- Aaacf1952D Revenue Assessee

Section 143(2)Section 143(3)Section 14A

…nsistency in Group Policy Does Not Immunize Excessive Charges The fact that REL recorded fee as income does not neutralize revenue loss; intra- group charge must reflect market value, not just revenue-neutral accounting [CIT v. GlaxoSmithKline Asia Pvt. Ltd., 236 CTR 113 (SC); CIT v. Enviro Control Associated P. Ltd., 225 Taxman 56 (Guj.)]. No Comparative Evidence Provided by Assessee The assessee failed to furnish any market comparables, cost break-up for mark-up, or independent valuation; reliance on internal policy alone is insufficient [Modi Xerox Ltd., 199 Taxman 271 (SC)]. Rent Payment Requires Arm's Length…

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

In the result the appeals filed by the revenue for assessment\nyears under consideration stands partly allowed and cross\nappeals filed by the assessee stands dismissed

ITA 2767/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Dec 2025AY 2018-19
Section 143(3)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“K” BENCH, MUMBAI\nBEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)\nAND\nSHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER)\nI.T.A. No. 2364/Mum/2025\n Assessment Year: 2013-14\nI.T.A. No. 2365/Mum/2025\n Assessment Year: 2014-15\nI.T.A. No. 2366/Mum/2025\n Assessment Year: 2015-16\nI.T.A. No. 2367/Mum/2025\n Assessment Year: 2017-18\nI.T.A. No. 2767/Mum/2025\n Assessment Year: 2018-19\nDCIT(CC)-8(3)\n(Appellant)\nVs.\nJSW Energy Limited\n2nd Floor, JSW Centre\nBandra Kurla Complex\nBandra East, SO\nMumbai - 400051\n[PAN: AAACJ8109N]\n(Respondent)\nC.O. No. 112/Mum/20…

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

In the result the appeals filed by the revenue for assessment\nyears under consideration stands partly allowed and cross\nappeals filed by the assessee stands dismissed

ITA 2366/MUM/2025[2015-16]Status: DisposedITAT Mumbai19 Dec 2025AY 2015-16
Section 143(3)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“K” BENCH, MUMBAI\nBEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)\nAND\nSHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER)\nI.T.A. No. 2364/Mum/2025\n Assessment Year: 2013-14\nI.T.A. No. 2365/Mum/2025\n Assessment Year: 2014-15\nI.T.A. No. 2366/Mum/2025\n Assessment Year: 2015-16\nI.T.A. No. 2367/Mum/2025\n Assessment Year: 2017-18\nI.T.A. No. 2767/Mum/2025\n Assessment Year: 2018-19\nDCIT(CC)-8(3)\n(Appellant)\nVs.\nJSW Energy Limited\n2nd Floor, JSW Centre\nBandra Kurla Complex\nBandra East, SO\nMumbai - 400051\n[PAN: AAACJ8109N]\n(Respondent)\nC.O. No. 112/Mum/20…

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…

SANGHI INDUSTRIES LIMITED,HYDERABAD vs. DCIT, CIRCLE -3 (1), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 104/HYD/2022[2017-18]Status: DisposedITAT Hyderabad23 Jan 2025AY 2017-18

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Vartik Choksi, ARFor Respondent: Ms. K. Haritha, CIT-DR
Section 143(3)Section 80ISection 92CSection 92E

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER ITA (TP) No.104/Hyd/2022 Assessment Year: 2017-18 Sanghi Industries Limited, Vs. DCIT, Circle-3(1), Hyderabad. Hyderabad. PAN No. AAECS5510Q (Appellant) (Respondent) Assessee by: Shri Vartik Choksi, AR Revenue by: Ms. K. Haritha, CIT-DR 04/12/2024 Date of hearing: Date of pronouncement: 23/01/2025 O R D E R PER LALIET KUMAR, J.M: The present appeal has been filed by the assessee feeling aggrieved by the assessment order…

EASTERN CARGO CARRIERS (INDIA) PRIVATE LIMITED,MUMBAI, MAHARASHTRA, INDIA vs. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT

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

ITA 4610/MUM/2023[2021-2022]Status: DisposedITAT Mumbai20 Dec 2024AY 2021-2022

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2021-22 M/S Eastern Cargo Carriers (India) The Assessment Unit, Income Tax Pvt. Ltd., Department, Vs. Unit No. 26, Adarsh Ind. Estates, Aaykar Bhavan, M.K. Road, Sahar Road, Andheri East, Mumbai-400020. Mumbai-400099. Pan No. Aaace 1520 E Appellant Respondent

For Appellant: Mr. Niraj Sheth a/wFor Respondent: Mr. Hemanshu Joshi, Sr. DR
Section 40A(2)(a)

…336 ITR 209 CIT v. V.S. Dempo & Co. (P.) Ltd. 336 ITR 209 CIT v. V.S. Dempo & Co. (P.) Ltd. 336 ITR 209, decision of Hon’ble Supreme Court in the case of CIT v. Glaxo Smithkline Glaxo Smithkline Hon’ble Supreme Court in the case of Asia (P.) Ltd. reported in 236 CTR 113 (SC) Asia (P.) Ltd. reported in 236 CTR 113 (SC). The Ld. counsel for . The Ld. counsel for the assessee submitted a chart of the taxable income in the hands the assessee submitted a chart of the taxable incom the assessee submitted a chart of the taxable incom of three directors and tax incident in the case of the assessee and of three directors…

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,MUMBAI vs. THE ACIT, INTL. TAXN.-2, AHMEDABAD

In the result, the appeal of the assessee is partly allowed, while the CO filed by the Revenue is dismissed

ITA 1783/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2015-16

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarwith Co No.20/Ahd/2022 Assessment Year : 2014-15 & 1783/Ahd/2019 Assessment Year : 2015-16 Shell Global Solutions International B.V.,, Acit, International C/O. Bsr Associates & Llp Vs Taxation-1 903, Commerce House V Ahmedabad. Nr.Vodafone House Prahaladnagar Corporation Road, Ahmedabad. Pan : Aaics 3589 H (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, Ar : Dr. Darsi Suman Ratnam, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/09/2024 & 06/12/2024 घोषणा क" तारीख /Date Of Pronouncement: 18/12/2024

Section 143(3)Section 144C

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER WITH CO NO.20/Ahd/2022 Assessment Year : 2014-15 AND 1783/Ahd/2019 Assessment Year : 2015-16 Shell Global Solutions International B.V.,, ACIT, International C/o. BSR Associates & LLP Vs Taxation-1 903, Commerce House V Ahmedabad. Nr.Vodafone House Prahaladnagar Corporation Road…

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,MUMBAI vs. THE ACIT, INTL. TAXN.-1,, AHMEDABAD

In the result, the appeal of the assessee is partly allowed, while the CO filed by the Revenue is dismissed

ITA 2390/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2014-15

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarwith Co No.20/Ahd/2022 Assessment Year : 2014-15 & 1783/Ahd/2019 Assessment Year : 2015-16 Shell Global Solutions International B.V.,, Acit, International C/O. Bsr Associates & Llp Vs Taxation-1 903, Commerce House V Ahmedabad. Nr.Vodafone House Prahaladnagar Corporation Road, Ahmedabad. Pan : Aaics 3589 H (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, Ar : Dr. Darsi Suman Ratnam, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/09/2024 & 06/12/2024 घोषणा क" तारीख /Date Of Pronouncement: 18/12/2024

Section 143(3)Section 144C

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER WITH CO NO.20/Ahd/2022 Assessment Year : 2014-15 AND 1783/Ahd/2019 Assessment Year : 2015-16 Shell Global Solutions International B.V.,, ACIT, International C/o. BSR Associates & LLP Vs Taxation-1 903, Commerce House V Ahmedabad. Nr.Vodafone House Prahaladnagar Corporation Road…

M/S SANOFI INDIA LTD (FORMERLY KNOWN AS AVENTIS PHARMA LTD,MUMBAI vs. THE ACIT RG 8(1), MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 1606/MUM/2007[2003-2004]Status: DisposedITAT Mumbai31 Oct 2023AY 2003-2004

Bench: Shri Vikas Awasthy, Hon’Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON’BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO.1606/MUM/2007(A.Y: 2003-04) ITA.NO.1128/MUM/2009 (A.Y. 2003-04) M/s. Sanofi India Ltd v. DCIT – Range – 8(1) {Formerly known as Aventis Pharma Limited} Room No. 210, Aayakar Bhavan 54/A, Sir MathuradasVasanji Road Maharshi Karve Road Andheri (E), Mumbai – 400093 Mumbai - 400020 PAN: AAACH2736F (Appellant) (Respondent) ITA.NO. 5939/MUM/2010 (A.Y. 2004-05) M/s. Sanofi India Ltd v. Addl. CIT – Range – 8(1) {Formerly known as Aventis Pharma Lim…

ACIT- 3(1)(1), MUMBAI vs. MM/S SANOFI INDIA LIMITED (FORMERLY KNOWN AS AVENTIS PHARMA LTD)., MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 1302/MUM/2007[2003-2004]Status: DisposedITAT Mumbai31 Oct 2023AY 2003-2004

Bench: Shri Vikas Awasthy, Hon’Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON’BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO.1606/MUM/2007(A.Y: 2003-04) ITA.NO.1128/MUM/2009 (A.Y. 2003-04) M/s. Sanofi India Ltd v. DCIT – Range – 8(1) {Formerly known as Aventis Pharma Limited} Room No. 210, Aayakar Bhavan 54/A, Sir MathuradasVasanji Road Maharshi Karve Road Andheri (E), Mumbai – 400093 Mumbai - 400020 PAN: AAACH2736F (Appellant) (Respondent) ITA.NO. 5939/MUM/2010 (A.Y. 2004-05) M/s. Sanofi India Ltd v. Addl. CIT – Range – 8(1) {Formerly known as Aventis Pharma Lim…

AARADHNA DEVELPOERS PVT. LTD.,SURAT vs. INCOME TAX OFFICER, WARD 1(1)(1), SURAT

ITA 179/SRT/2023[2010-11]Status: DisposedITAT Surat30 Oct 2023AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 177, 178 & 179/Srt /2023 (Assessment Year: 2008-09 to 2010-11) (Physical hearing) Aaradhna Developers Pvt. Ltd., I.T.O., 33, Ascon City, 2nd Floor, City Ward-1(1)(1), Vs. Light Road, City Light, Surat. Surat. PAN No. AABCA 9752 H Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Rajesh C Shah, CA Revenue represented by Shri Vinod Kumar, Sr. DR Date of Institution of Appeal 10/03/2023 Date of hearing 23/08/2023 Date of pronouncement 30/10/2023 Or…

AARADHNA DEVELPOERS PVT. LTD.,SURAT vs. INCOME TAX OFFICER, WARD 1(1)(1), SURAT

ITA 178/SRT/2023[2009-10]Status: DisposedITAT Surat30 Oct 2023AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 177, 178 & 179/Srt /2023 (Assessment Year: 2008-09 to 2010-11) (Physical hearing) Aaradhna Developers Pvt. Ltd., I.T.O., 33, Ascon City, 2nd Floor, City Ward-1(1)(1), Vs. Light Road, City Light, Surat. Surat. PAN No. AABCA 9752 H Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Rajesh C Shah, CA Revenue represented by Shri Vinod Kumar, Sr. DR Date of Institution of Appeal 10/03/2023 Date of hearing 23/08/2023 Date of pronouncement 30/10/2023 Or…

AARADHNA DEVELPOERS PVT. LTD.,SURAT vs. INCOME TAX OFFICER, WARD 1(1)(1), SURAT

ITA 177/SRT/2023[2008-09]Status: DisposedITAT Surat30 Oct 2023AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 177, 178 & 179/Srt /2023 (Assessment Year: 2008-09 to 2010-11) (Physical hearing) Aaradhna Developers Pvt. Ltd., I.T.O., 33, Ascon City, 2nd Floor, City Ward-1(1)(1), Vs. Light Road, City Light, Surat. Surat. PAN No. AABCA 9752 H Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Rajesh C Shah, CA Revenue represented by Shri Vinod Kumar, Sr. DR Date of Institution of Appeal 10/03/2023 Date of hearing 23/08/2023 Date of pronouncement 30/10/2023 Or…

DCIT, NEW DELHI vs. M/S. SAHARA INDIA POWER CORPORATION LTD., PUNE

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 5067/DEL/2013[2005-06]Status: PendingITAT Delhi28 Apr 2023AY 2005-06

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…ITA No. 109/Pun/2007 1 AND ITA.1155/Del/2009 & ITA.5067/Del/2013 AND C. O. No. 55/Del/2014 Sahara India Power Corporation Ltd., Pune IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : ‘A’ NEW DELHI ] BEFORE Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 109/PUN/2007 (A.Y. 2003-04) Sahara India Power ACIT, Vs. Corporation Limited, Circle : 6, Amby Valley, Sahara Lake City, Pune. Village Ambavane, Distt. Lonavala, Pune– 410401, Maharastra. PAN No. AAGCS8313P I.T.A. No. 1155/DEL/2009 (A.Y. 2004-05) Sahara India Power DCIT, Vs. Corporation Limited, Amby Valley, Cen…

SAHARA INDIA POWER CORPORATION LTD,PUNE vs. DCIT, NEW DELHI

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 1155/DEL/2009[2004-05]Status: DisposedITAT Delhi28 Apr 2023AY 2004-05

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…ITA No. 109/Pun/2007 1 AND ITA.1155/Del/2009 & ITA.5067/Del/2013 AND C. O. No. 55/Del/2014 Sahara India Power Corporation Ltd., Pune IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : ‘A’ NEW DELHI ] BEFORE Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 109/PUN/2007 (A.Y. 2003-04) Sahara India Power ACIT, Vs. Corporation Limited, Circle : 6, Amby Valley, Sahara Lake City, Pune. Village Ambavane, Distt. Lonavala, Pune– 410401, Maharastra. PAN No. AAGCS8313P I.T.A. No. 1155/DEL/2009 (A.Y. 2004-05) Sahara India Power DCIT, Vs. Corporation Limited, Amby Valley, Cen…

SAHARA INDIA POWER CORPORATION LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 109/PUN/2007[2003-04]Status: DisposedITAT Delhi28 Apr 2023AY 2003-04

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…ITA No. 109/Pun/2007 1 AND ITA.1155/Del/2009 & ITA.5067/Del/2013 AND C. O. No. 55/Del/2014 Sahara India Power Corporation Ltd., Pune IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : ‘A’ NEW DELHI ] BEFORE Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 109/PUN/2007 (A.Y. 2003-04) Sahara India Power ACIT, Vs. Corporation Limited, Circle : 6, Amby Valley, Sahara Lake City, Pune. Village Ambavane, Distt. Lonavala, Pune– 410401, Maharastra. PAN No. AAGCS8313P I.T.A. No. 1155/DEL/2009 (A.Y. 2004-05) Sahara India Power DCIT, Vs. Corporation Limited, Amby Valley, Cen…

K.P.S.OIL MILLS,ERODE vs. ACIT CIRCLE 1, ERODE

In the result, all the appeals stand restored back to the file of Ld

ITA 2613/CHNY/2017[2013-14]Status: DisposedITAT Chennai15 Feb 2023AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)Section 92C

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय ,ी वी. दुगा2 राव, "ाियक सद4 एवं माननीय ,ी मनोज कुमार अ9वाल ,लेखा सद4 के सम;। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.2608/Chny/2017 (िनधा2रण वष2 / Assessment Year: 2013-14) & 2. IT(TP)A No.21/Chny/2018 (िनधा2रण वष2 / Assessment Year: 2014-15) Sri Maharaja Refineries ACIT बनाम 126, Bhavani Road, Circle-1, / Vs. Erode – 638 004. Erode. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAFFS-8491-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 3.आयकर…

SIVAM AND COMPANY,ERODE vs. ACIT CIRCLE 1, ERODE

In the result, all the appeals stand restored back to the file of Ld

ITA 2612/CHNY/2017[2013-14]Status: DisposedITAT Chennai15 Feb 2023AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)Section 92C

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय ,ी वी. दुगा2 राव, "ाियक सद4 एवं माननीय ,ी मनोज कुमार अ9वाल ,लेखा सद4 के सम;। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.2608/Chny/2017 (िनधा2रण वष2 / Assessment Year: 2013-14) & 2. IT(TP)A No.21/Chny/2018 (िनधा2रण वष2 / Assessment Year: 2014-15) Sri Maharaja Refineries ACIT बनाम 126, Bhavani Road, Circle-1, / Vs. Erode – 638 004. Erode. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAFFS-8491-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 3.आयकर…

K.PARAMASIVAM,ERODE vs. ACIT CIRCLE 1, ERODE

In the result, all the appeals stand restored back to the file of Ld

ITA 2611/CHNY/2017[2013-14]Status: DisposedITAT Chennai15 Feb 2023AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)Section 92C

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय ,ी वी. दुगा2 राव, "ाियक सद4 एवं माननीय ,ी मनोज कुमार अ9वाल ,लेखा सद4 के सम;। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.2608/Chny/2017 (िनधा2रण वष2 / Assessment Year: 2013-14) & 2. IT(TP)A No.21/Chny/2018 (िनधा2रण वष2 / Assessment Year: 2014-15) Sri Maharaja Refineries ACIT बनाम 126, Bhavani Road, Circle-1, / Vs. Erode – 638 004. Erode. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAFFS-8491-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 3.आयकर…

S.SARADHA,ERODE vs. ACIT CIRCLE 1, ERODE

In the result, all the appeals stand restored back to the file of Ld

ITA 2610/CHNY/2017[2013-14]Status: DisposedITAT Chennai15 Feb 2023AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)Section 92C

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय ,ी वी. दुगा2 राव, "ाियक सद4 एवं माननीय ,ी मनोज कुमार अ9वाल ,लेखा सद4 के सम;। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.2608/Chny/2017 (िनधा2रण वष2 / Assessment Year: 2013-14) & 2. IT(TP)A No.21/Chny/2018 (िनधा2रण वष2 / Assessment Year: 2014-15) Sri Maharaja Refineries ACIT बनाम 126, Bhavani Road, Circle-1, / Vs. Erode – 638 004. Erode. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAFFS-8491-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 3.आयकर…

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