CIT v. Hotline Teletube & Components Ltd.

175 Taxmann 286High Court2008#3163 most cited

What is CIT v. Hotline Teletube & Components Ltd. authority for?

Appeals by the revenue can be dismissed if no substantial question of law arises for consideration, particularly when the Tribunal has already returned a finding of fact after examining the factual position.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2023.

Also referred to as

CIT v. Hotline Teletube & Components Ltd. · substantial question of law · finding of fact · revenue appeal · Tribunal decision · Section 145(2) · closing stock valuation · Delhi High Court

Issues it is cited on

section 2(7)section 120(4)(b)section 120(1)section 2(7a)section 163section 115jasection 120section 156section 16interest under section 234bsection 127book profits

Judgments citing CIT v. Hotline Teletube & Components Ltd.

DCIT 3(2)(1), Mumbai vs. Mangalore Refinery and Petrochemicals Ltd, Mumbai

In the result the appeal filed by the revenue is dismissed

ITA 7241/MUM/2014[2009-10]Status: DisposedITAT Mumbai07 Sept 2018AY 2009-10

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2009-10 Mangalore Refinery & Addl. Cit-3(2), Mumbai Petrochemicals Ltd. 15Th Vs. Floor, Maker Tower, Ewing, Cuffe Parade, Mumbai- 400005. Pan No. Aaacm5132A Respondent Appellant Assessment Year: 2009-10 Dcit-3(2) Room No. Mangalore Refinery & 674, 6Th Floor, Petrochemicals Ltd. 15Th Vs. Aayakarbhavan, M. K. Floor, Maker Tower, Ewing, Road, Mumbai-400020. Cuffe Parade, Mumbai- 400005. Pan No. Aaacm5132A Appellant Respondent Assessee By : Mr. J.D.J. Mistri, Senior Advocate & Mr. Madhur Agrawal, Advocate Revenue By : Mr.Samuel Darse, Cit(Dr) Date Of Hearing : 12/06/2018 Date Of Pronouncement: 07/09/2018

For Appellant: Mr. J.D.J. Mistri, Senior AdvocateFor Respondent: Mr.Samuel Darse, CIT(DR)
Section 143(3)Section 195Section 40Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 Mangalore Refinery & Addl. CIT-3(2), Mumbai Petrochemicals Ltd. 15th Vs. Floor, Maker Tower, Ewing, Cuffe Parade, Mumbai- 400005. PAN No. AAACM5132A Respondent Appellant Assessment Year: 2009-10 DCIT-3(2) Room No. Mangalore Refinery & 674, 6th Floor, Petrochemicals Ltd. 15th Vs. AayakarBhavan, M. K. Floor, Maker Tower, Ewing, Road, Mumbai-400020. Cuffe Parade, Mumbai- 400005. PAN No. AAACM5132A Appellant Respondent Assessee by : Mr. J.D.J. Mis…

Magnalore Refinery and Petrochemicals Ltd, Mumbai vs. Addl CIT 3(2)

In the result the appeal filed by the revenue is dismissed

ITA 7133/MUM/2014[2009-10]Status: DisposedITAT Mumbai07 Sept 2018AY 2009-10

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2009-10 Mangalore Refinery & Addl. Cit-3(2), Mumbai Petrochemicals Ltd. 15Th Vs. Floor, Maker Tower, Ewing, Cuffe Parade, Mumbai- 400005. Pan No. Aaacm5132A Respondent Appellant Assessment Year: 2009-10 Dcit-3(2) Room No. Mangalore Refinery & 674, 6Th Floor, Petrochemicals Ltd. 15Th Vs. Aayakarbhavan, M. K. Floor, Maker Tower, Ewing, Road, Mumbai-400020. Cuffe Parade, Mumbai- 400005. Pan No. Aaacm5132A Appellant Respondent Assessee By : Mr. J.D.J. Mistri, Senior Advocate & Mr. Madhur Agrawal, Advocate Revenue By : Mr.Samuel Darse, Cit(Dr) Date Of Hearing : 12/06/2018 Date Of Pronouncement: 07/09/2018

For Appellant: Mr. J.D.J. Mistri, Senior AdvocateFor Respondent: Mr.Samuel Darse, CIT(DR)
Section 143(3)Section 195Section 40Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 Mangalore Refinery & Addl. CIT-3(2), Mumbai Petrochemicals Ltd. 15th Vs. Floor, Maker Tower, Ewing, Cuffe Parade, Mumbai- 400005. PAN No. AAACM5132A Respondent Appellant Assessment Year: 2009-10 DCIT-3(2) Room No. Mangalore Refinery & 674, 6th Floor, Petrochemicals Ltd. 15th Vs. AayakarBhavan, M. K. Floor, Maker Tower, Ewing, Road, Mumbai-400020. Cuffe Parade, Mumbai- 400005. PAN No. AAACM5132A Appellant Respondent Assessee by : Mr. J.D.J. Mis…

DCIT 3(3)(1), Mumbai vs. Rallis India Ltd, Mumbai

ITA 456/MUM/2017[2009-10]Status: DisposedITAT Mumbai03 Aug 2018AY 2009-10

Bench: Hon’Ble Shri R. C. Sharma, Am & Hon’Ble Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 456/Mum/2017 (निर्धारणवर्ा / Assessment Year:2009-10) Dcit 3(3)(1) M/S Rallis India Ltd Room No. 609, 6Th Floor, Aayakar बिधम/ 156/157, Nariman Bhavan, M.K. Road, Bhavan, Nariman Vs. Mumbai-400 020. Point, Mumbai-400 021 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabcr2657N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : C.O. No. 117/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2009-10) M/S Rallis India Ltd Dcit 3(3)(1) Room No. 609, 6Th 156/157, Nariman Bhavan, बिधम/ Nariman Point, Floor, Aayakar Vs. Mumbai-400 021 Bhavan, M.K. Road, Mumbai-400 020. (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 2728/Mum/2014 (निर्धारणवर्ा / Assessment Year:2009-10) M/S Rallis India Ltd Dcit 3(3)(1) Room No. 609, 6Th 156/157, Nariman Bhavan, बिधम/ Nariman Point, Floor, Aayakar Vs. Mumbai-400 021 Bhavan, M.K. Road, Mumbai-400 020. (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

For Appellant: Shri A. MohanFor Respondent: Shri Jitendra Jain /H
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE HON’BLE SHRI R. C. SHARMA, AM & HON’BLE SHRI SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 456/Mum/2017 (निर्धारणवर्ा / Assessment Year:2009-10) DCIT 3(3)(1) M/s Rallis India Ltd Room no. 609, 6th floor, Aayakar बिधम/ 156/157, Nariman Bhavan, M.K. Road, Bhavan, Nariman Vs. Mumbai-400 020. Point, Mumbai-400 021 स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AABCR2657N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : C.O. No. 117/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2009-10) M/s Rallis India Ltd DCIT 3(3)(1) Room no. 609, 6th 156/157, Nariman Bhavan, बिधम/ Narima…

Rallis India Ltd, Mumbai vs. CIT -3, Mumbai

The appeal of the Revenue is dismissed,

ITA 3465/MUM/2013[2008-09]Status: DisposedITAT Mumbai05 Mar 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2008-09 M/S Rallis India Ltd. Cit -3, Mumbai बनाम/ 156/157, Nariman Bhawan, Vs. 15Th Floor, 227, Nariman Point, Mumbai – 400 021. ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aabcr 2657 N & Assessment Year: 2008-09 Dcit -3(3)(1), Mumbai M/S Rallis India Ltd. बनाम/ Room No.609, 6Th Floor, 156/157, Nariman Bhawan, Vs. Aayakar Bhavan, M. K. Road, 15Th Floor, 227, Nariman Mumbai – 400 020. Point, Mumbai – 400 021. (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aabcr 2657 N

Section 28

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, डी,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2008-09 M/s Rallis India Ltd. CIT -3, Mumbai बनाम/ 156/157, Nariman Bhawan, Vs. 15th Floor, 227, Nariman Point, Mumbai – 400 021. ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AABCR 2657 N & Assessment Year: 2008-09 DCIT -3(3)(1), Mumbai M/s Rallis India Ltd. बनाम/ Room No.609, 6th Floor, 156/157, Nariman Bhawan, Vs. Aayakar Bhavan, M…

Deputy Commissioner of Income Tax Circle-4(1)(2), Bangalore vs. M/S Mann and Hummel Filter Pvt Ltd, Bangalore

In the result, appeal of the Revenue is dismissed

ITA 1598/BANG/2017[2012-13]Status: DisposedITAT Bangalore23 Nov 2017AY 2012-13

Bench: Shri Sunil Kumar Yadavassessment Year : 2012-13

For Appellant: Shri. T. SuryanarayanaFor Respondent: Shri. Vikas Suryawanshi
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER Assessment year : 2012-13 Deputy Commissioner of Vs. M/s. Mann and Hummel Filter Pvt. Income Tax, Ltd., No.231/1, 11th Main, Peenya Circle-4(1)(2), Room No.230, 2nd Floor, BMTC Building, Industrial Area, 1st Stage, 3rd Phase, 80 Feet Road, 6th Block, Bengaluru-560058. Koramangala, PAN : AAECM4056D Bengaluru-560095. APPELLANT RESPONDENT Revenue by : Shri. Vikas Suryawanshi, Addl. CIT Assessee by : Shri. T. Suryanarayana, Advocate Date of hearing : 16.11.2017 Date of Pronouncement : 23.11.2017 O R D E…

DCIT Cir 3(3), Mumbai vs. Rallis India Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 4316/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Nov 2017AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./ I.T.A. No.4234/Mum/2014 (निर्ाारण वषा / Assessment Year :2010-11) M/S Rallis India Ltd, Addl.Commissioner Of Income 156/157 Nariman Bhavan, Tax-Circle 3(3), फनाभ/ Room No.609, 6Th Floor, Nariman Point, Mumbai-400001 Aayakar Bhavan, Vs. M K Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) आमकय अऩीर सं./ I.T.A. No.4316/Mum/2014 (निर्ाारण वषा / Assessment Year :2010-11) Dy.Commissioner Of Income Tax- M/S Rallis India Ltd, Circle 3(3), 156/157 Nariman Bhavan, फनाभ/ Room No.609, 6Th Floor, Nariman Point, Aayakar Bhavan, Mumbai-400001 Vs. M K Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) Pan: Aabcr2657N अऩीराथी की ओय से / Assessee By : S/Shri Jitendra Jain, H.Jemshethji & Darshit Naik प्रत्मथी की ओय से/Respondent By : Shri Purishottam Kumar सुनवाई की तायीख /Date Of Hearing : 9.8.2017 घोषणा की तायीख /Date Of Pronouncement : 8.11.2017

For Appellant: S/Shri Jitendra Jain, H.Jemshethji and Darshit NaikFor Respondent: Shri Purishottam Kumar
Section 10(34)Section 14ASection 80I

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI सर्वश्री सक्तिजीि डे, न्याययक सदस्य एर्ुं राजेश कुमार, ऱेखा सदस्य BEFORE SHRI SAKTIJIT DEY, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./ I.T.A. No.4234/Mum/2014 (निर्ाारण वषा / Assessment Year :2010-11) M/s Rallis India Ltd, Addl.Commissioner of Income 156/157 Nariman Bhavan, Tax-Circle 3(3), फनाभ/ Room No.609, 6th floor, Nariman Point, Mumbai-400001 Aayakar Bhavan, Vs. M K Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) आमकय अऩीर सं./ I.T.A. No.4316/Mum/2014 (निर्ाारण वषा / Assessment Year :2…

Rallis India Ltd, Mumbai vs. Addl CIT 3(3), Mumbai

In the result, the appeal of the revenue is dismissed

ITA 4234/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Nov 2017AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./ I.T.A. No.4234/Mum/2014 (निर्ाारण वषा / Assessment Year :2010-11) M/S Rallis India Ltd, Addl.Commissioner Of Income 156/157 Nariman Bhavan, Tax-Circle 3(3), फनाभ/ Room No.609, 6Th Floor, Nariman Point, Mumbai-400001 Aayakar Bhavan, Vs. M K Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) आमकय अऩीर सं./ I.T.A. No.4316/Mum/2014 (निर्ाारण वषा / Assessment Year :2010-11) Dy.Commissioner Of Income Tax- M/S Rallis India Ltd, Circle 3(3), 156/157 Nariman Bhavan, फनाभ/ Room No.609, 6Th Floor, Nariman Point, Aayakar Bhavan, Mumbai-400001 Vs. M K Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) Pan: Aabcr2657N अऩीराथी की ओय से / Assessee By : S/Shri Jitendra Jain, H.Jemshethji & Darshit Naik प्रत्मथी की ओय से/Respondent By : Shri Purishottam Kumar सुनवाई की तायीख /Date Of Hearing : 9.8.2017 घोषणा की तायीख /Date Of Pronouncement : 8.11.2017

For Appellant: S/Shri Jitendra Jain, H.Jemshethji and Darshit NaikFor Respondent: Shri Purishottam Kumar
Section 10(34)Section 14ASection 80I

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI सर्वश्री सक्तिजीि डे, न्याययक सदस्य एर्ुं राजेश कुमार, ऱेखा सदस्य BEFORE SHRI SAKTIJIT DEY, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./ I.T.A. No.4234/Mum/2014 (निर्ाारण वषा / Assessment Year :2010-11) M/s Rallis India Ltd, Addl.Commissioner of Income 156/157 Nariman Bhavan, Tax-Circle 3(3), फनाभ/ Room No.609, 6th floor, Nariman Point, Mumbai-400001 Aayakar Bhavan, Vs. M K Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) आमकय अऩीर सं./ I.T.A. No.4316/Mum/2014 (निर्ाारण वषा / Assessment Year :2…

DCIT, New Delhi vs. M/S. Padmini Vna Mechantronics P. Ltd., New Delhi

In the result ground No. 2 of the appeal of the revenue is dismissed

ITA 3592/DEL/2014[2009-10]Status: DisposedITAT Delhi19 Apr 2017AY 2009-10

Bench: Shri H.S.Sidhu & Shri Prashant Maharishidcit, Vs. Padmini Vna Mechantronics P Ltd, Circle-14(1), 5, Padmini Enclave, Hauz Khas, New Delhi New Delhi Pan:Aaccv1001F (Appellant) (Respondent)

For Appellant: Sh. Raj Kumar, CAFor Respondent: Sh. FR Meena, Sr. DR
Section 143(3)Section 14A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER DCIT, Vs. Padmini VNA Mechantronics P Ltd, Circle-14(1), 5, Padmini Enclave, Hauz Khas, New Delhi New Delhi PAN:AACCV1001F (Appellant) (Respondent) Revenue by : Sh. FR Meena, Sr. DR Assessee by: Sh. Raj Kumar, CA Date of Hearing 04/04/2017 Date of pronouncement 19/04/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is preferred by the revenue against the order of the ld CIT(A)- XXIV, New Delhi dated 10.03.2014 for the Assessment Year 2009-10. 2. The revenue ha…

M/S. Samtel Color Limited, New Delhi vs. ACIT, New Delhi

In the result the appeal of the assessee is allowed

ITA 6681/DEL/2013[2009-10]Status: DisposedITAT Delhi20 May 2016AY 2009-10

Bench: Shri H.S.Sidhu & Shri J. Sudhakar Reddyay: 2009-10 Samtel Color Ltd. Vs. Acit, Circle 7(1) 501, Copia Corporate Suites New Delhi District Centre, Jasola New Delhi 110 025 Pan: Aaacs 6589 D A N D Ay: 2009-10 Dy.Cit, Circle 7(1) Vs. Samtel Color Ltd. New Delhi New Delhi

For Appellant: Shri D.C.Garg, C.AFor Respondent: Sh.T.James Singson, Sr.D.R
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AY: 2009-10 Samtel Color Ltd. vs. ACIT, Circle 7(1) 501, Copia Corporate Suites New Delhi District Centre, Jasola New Delhi 110 025 PAN: AAACS 6589 D A N D AY: 2009-10 Dy.CIT, Circle 7(1) vs. Samtel Color Ltd. New Delhi New Delhi (Appellant) (Respondent) Assessee by : Shri D.C.Garg, C.A. Department by : Sh.T.James Singson, Sr.D.R. ORDER PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER These are Cross Appeals and are directed against the order of the Ld.CIT(Appeals)-X…

DCIT, New Delhi vs. M/S. Samtel Color Ltd., New Delhi

In the result the appeal of the assessee is allowed

ITA 6600/DEL/2013[2009-10]Status: DisposedITAT Delhi20 May 2016AY 2009-10

Bench: Shri H.S.Sidhu & Shri J. Sudhakar Reddyay: 2009-10 Samtel Color Ltd. Vs. Acit, Circle 7(1) 501, Copia Corporate Suites New Delhi District Centre, Jasola New Delhi 110 025 Pan: Aaacs 6589 D A N D Ay: 2009-10 Dy.Cit, Circle 7(1) Vs. Samtel Color Ltd. New Delhi New Delhi

For Appellant: Shri D.C.Garg, C.AFor Respondent: Sh.T.James Singson, Sr.D.R
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AY: 2009-10 Samtel Color Ltd. vs. ACIT, Circle 7(1) 501, Copia Corporate Suites New Delhi District Centre, Jasola New Delhi 110 025 PAN: AAACS 6589 D A N D AY: 2009-10 Dy.CIT, Circle 7(1) vs. Samtel Color Ltd. New Delhi New Delhi (Appellant) (Respondent) Assessee by : Shri D.C.Garg, C.A. Department by : Sh.T.James Singson, Sr.D.R. ORDER PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER These are Cross Appeals and are directed against the order of the Ld.CIT(Appeals)-X…

M/S. Honda Siel Power Products Ltd., Gautam Budh Nagar vs. DCIT, New Delhi

In the result, both the appeals of the assessee-company are partly allowed for statistical purposes

ITA 551/DEL/2014[2009-10]Status: DisposedITAT Delhi13 Apr 2016AY 2009-10

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: S/Sh. Neeraj Jain, AdvFor Respondent: Sh. Armendra Kumar, CIT/ DR
Section 143(3)Section 144CSection 2Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘I-1’ NEW DELHI BEFORE : SHRI I.C. SUDHIR, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No.551/Del./2014 Asstt. Year : 2009-10 Honda Siel Power Product Ltd., vs. D.C.I.T., Circle 11(1) Plot No. 5, Sector 41, Kasna, New Delhi. Greater Noida Indl. Development Area, Gautam Budh Nagar, U.P. [PAN: AAACH8464L] ITA No. 636/Del./2015 Asstt. Year : 2010-11 Honda Siel Power Product Ltd., vs. D.C.I.T., Circle 11(1) Plot No. 5, Sector 41, Kasna, New Delhi. Greater Noida Indl. Development Area, Gautam Budh Nagar, U.P. (Appellant) (Respondent) Appellant by : S/Sh. N…

Sigma Aldrich Chemicals Pvt. Ltd., Bangalore vs. ACIT, Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 1433/BANG/2013[2007-08]Status: DisposedITAT Bangalore24 Jul 2015AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…

DCIT, Bangalore vs. Sigma Aldrich Chemicals Pvt. Ltd., Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 1416/BANG/2013[2007-08]Status: DisposedITAT Bangalore24 Jul 2015AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…

DCIT, Bangalore vs. Sigma Aldrich Chemicals Pvt. Ltd., Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 1399/BANG/2013[2008-09]Status: DisposedITAT Bangalore24 Jul 2015AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…

DCIT, Bangalore vs. M/S Sigma Aldrich Chemicals Pvt. Ltd., Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 388/BANG/2012[2006-07]Status: DisposedITAT Bangalore24 Jul 2015AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…

DCIT, Bangalore vs. M/S Sigma Aldrich Chemicals Pvt. Ltd., Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 387/BANG/2012[2005-06]Status: DisposedITAT Bangalore24 Jul 2015AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…

M/S Sigma Aldrich Chemicals Private Limited, Bangalore vs. Addl..Ci.T., Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 268/BANG/2012[2005-06]Status: DisposedITAT Bangalore24 Jul 2015AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…