CIT v. Goetz India Ltd.

8 Taxmann.com 303Reported decision2010#21411 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2020 to 2024.

Sections most often in play

Section 10A Section 234D

Issues it is cited on

section 143(3)india business

Judgments citing CIT v. Goetz India Ltd.

M/S. Birlasoft Limited (Formerly Known As Kpit Cummins Infosystems Ltd., Pune vs. Assistant Commissioner of Income Tax, Circle-11(5), Bangalore

In the result, the appeal filed by the assessee stands allowed as indicated hereinabove

ITA 739/BANG/2010[2005-06]Status: DisposedITAT Bangalore14 May 2024AY 2005-06

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2005-06 M/S. Birlasoft Ltd. (Formerly Known As Kpit Technologies Ltd.) The Assistant # 35 & 36, Rajiv Commissioner Gandhi Infotech Park, Of Income Tax, Phase – 1, Midc Circle – 11(5), Hinjawadi, Bangalore. Vs. Pune – 411 057. Pan: Aaack7308N Appellant Respondent

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri D.K. Mishra, CIT –DR

Section 10ASection 10BSection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2005-06 M/s. Birlasoft Ltd. (formerly known as KPIT Technologies Ltd.) The Assistant # 35 & 36, Rajiv Commissioner Gandhi Infotech Park, of Income Tax, Phase – 1, MIDC Circle – 11(5), Hinjawadi, Bangalore. Vs. Pune – 411 057. PAN: AAACK7308N APPELLANT RESPONDENT Assessee by : Shri Padam Chand Khincha, CA Revenue by : Shri D.K. Mishra, CIT –DR Date of Hearing : 02-04-2024 Date of Pronouncement : 14-05-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Prese…

Ingersoll - Rand International (India) Limited, Bangalore vs. DCIT, Bangalore

In the result, both the appeals of assessee as well as revenue are treated as allowed for statistical purposes

ITA 549/BANG/2015[2010-11]Status: DisposedITAT Bangalore21 Feb 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.549/Bang/2015 Assessment Year: 2010-11

For Appellant: Shri K.R. Vasudevan, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 143(3)Section 40

…IT(TP)A Nos.487 & 549/Bang/2015 Ingersoll Rand International India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.549/Bang/2015 Assessment Year: 2010-11 Ingersoll Rand International (India) Pvt. Ltd. (formerly known as Ingersoll Rand Deputy International (India) Limited) Commissioner of 8th Floor, Tower D, IBC Knowledge Park, Vs. Income-tax No.4/1, Bannerghatta Main Road Circle-3(1)(1) Bangalore Bangalore PAN NO :AABCI3371E APPELLANT RESPONDENT IT(TP)A No.487/Bang/2015 Assessment…

D.C.I.T., Bangalore vs. M/S Ingersoll - Rand International India Pvt. Ltd., Bangalore

In the result, both the appeals of assessee as well as revenue are treated as allowed for statistical purposes

ITA 487/BANG/2015[2010-11]Status: DisposedITAT Bangalore21 Feb 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.549/Bang/2015 Assessment Year: 2010-11

For Appellant: Shri K.R. Vasudevan, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 143(3)Section 40

Ingersoll - Rand (India) Limited, Bangalore vs. Asst.C.I.T., Bangalore

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

ITA 442/BANG/2016[2011-12]Status: DisposedITAT Bangalore18 Feb 2020AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaisl. Appeal No. Appellant Respondent Assessment No. Year 1 It(Tp)A M/S. Ingersoll Rand Assistant Commissioner 2011 – 12 442/Bang/2016 (India) Ltd., Of Income – Tax, Plot No. 35, Circle – 3 (1) (1), Kiadb Industrial Area, Bangalore. Bidadi, Bangalore – 562 109. Pan No : Aaaci3099Q 2 It(Tpa) Assistant Commissioner M/S. Ingersoll Rand 2011 – 12 614/Bang/2016 Of Income – Tax, (India) Ltd., Circle – 3 (1) (1), Plot No. 35, Bangalore. Kiadb Industrial Area, Bidadi, Bangalore – 562 109. Pan No : Aaaci3099Q 3 It(Tp)A Assistant Commissioner M/S. Ingersoll Rand 2011 – 12 615/Bang/2016 Of Income – Tax, International (India) Ltd., Circle – 3 (1) (1), Plot No. 35, Kiadb Bangalore. Industrial Area, Bidadi, Bangalore – 562 109. Pan No : Aaaci3099Q 4 Co M/S. Ingersoll Rand Assistant Commissioner 2011 – 12 97/Bang/2017 International (India) Ltd., Of Income – Tax, (Arising Out Of Plot No. 35, Kiadb Circle – 3 (1) (1), It(Tp)A Industrial Area, Bidadi, Bangalore. 615/Bang/2016) Bangalore – 562 109. Pan No : Aaaci3099Q 5 It(Tp)A M/S. Ingersoll Rand Assistant Commissioner 2011 – 12 650/Bang/2016 International (India) Ltd., Of Income – Tax, Plot No. 35, Kiadb Circle – 3 (1) (1), Industrial Area, Bidadi, Bangalore. Bangalore – 562 109. Pan No : Aaaci3099Q

For Appellant: Mr. Muzaffar Hussain, CIT – DR

Section 143(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Sl. Appeal No. Appellant Respondent Assessment No. Year 1 IT(TP)A M/s. Ingersoll Rand Assistant Commissioner 2011 – 12 442/Bang/2016 (India) Ltd., of Income – Tax, Plot No. 35, Circle – 3 (1) (1), KIADB Industrial Area, Bangalore. Bidadi, Bangalore – 562 109. PAN NO : AAACI3099Q 2 IT(TPA) Assistant Commissioner M/s. Ingersoll Rand 2011 – 12 614/Bang/2016 of Income – Tax, (India) Ltd., Circle – 3 (1) (1), Plot No. 35, Bangalore. KIADB Industrial Area, Bidadi, Bangalore –…