CIT v. Indo American Jewellery Ltd.

44 Taxmann.com 310High Court2014#2866 most cited

What is CIT v. Indo American Jewellery Ltd. authority for?

A transfer pricing adjustment for notional interest on delayed receivables from an Associated Enterprise (AE) may not be warranted if the assessee consistently does not charge interest from both AEs and non-AEs.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Indo American Jewellery Ltd. · Section 92B · Section 92CA(3) · transfer pricing · interest on outstanding receivables · delayed receivables · associated enterprise · non-associated enterprise · consistent policy · notional interest adjustment

Also reported as

223 Taxmann 8

Sections most often in play

Section 143(3)Section 144C(13)Section 234CSection 271(1)(c)Section 92BSection 92CA(3)Section 10DSection 115-O

Issues it is cited on

section 8d(2)(ii)ready for usesection 35(1)(i)section 35(1)(iv)section 35(1)(ii)r&d expendituresection 35(1)section 244interest on outstanding receivablesforeign tax creditsection 92bweighted deduction

Judgments citing CIT v. Indo American Jewellery Ltd.

TECHNIP INDIA LIMITED,NEW DELHI vs. ACIT, SPL RANGE-9, NEW DELHI

In the result, Appeal No.6390/Del/2017 is partly allowed as per above terms

ITA 9852/DEL/2019[2015-16]Status: DisposedITAT Delhi17 Sept 2025AY 2015-16

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarita No. 6390/Del/2017 Assessment Year: 2013-14 Ita No. 9852/Del/2019 Assessment Year: 2015-16 Technip Energies India Vs. Additional Commissioner Of Limited, ( Formerly Known As Income Tax, Technip India Limited), Special Range-9, A-4, Sector 1, Institutional New Delhi Area, Noida – 201 301 Pan No. Aaack3349R (Appellant) (Respondent)

For Appellant: Shri Vishal Kalra, Adv., Shri Yishu GoelFor Respondent: Shri Dharm Veer Singh, CIT (DR)
Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 250Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 6390/DEL/2017 Assessment Year: 2013-14 ITA No. 9852/DEL/2019 Assessment Year: 2015-16 Technip Energies India Vs. Additional Commissioner of Limited, ( formerly known as Income Tax, Technip India Limited), Special Range-9, A-4, Sector 1, Institutional New Delhi Area, Noida – 201 301 PAN No. AAACK3349R (Appellant) (Respondent) Assessee by: Shri Vishal Kalra, Adv., Shri Yishu Goel, AR & Shri Anil Kumar, Adv. Department by: Shri Dharm Veer Singh, CIT (DR) Date of H…

TECHNIP INDIA LTD.,NOIDA vs. ADDL.CIT, SPECIAL RANGE- 9, NEW DELHI

In the result, Appeal No.6390/Del/2017 is partly allowed as per above terms

ITA 6390/DEL/2017[2013-14]Status: DisposedITAT Delhi17 Sept 2025AY 2013-14

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarita No. 6390/Del/2017 Assessment Year: 2013-14 Ita No. 9852/Del/2019 Assessment Year: 2015-16 Technip Energies India Vs. Additional Commissioner Of Limited, ( Formerly Known As Income Tax, Technip India Limited), Special Range-9, A-4, Sector 1, Institutional New Delhi Area, Noida – 201 301 Pan No. Aaack3349R (Appellant) (Respondent)

For Appellant: Shri Vishal Kalra, Adv., Shri Yishu GoelFor Respondent: Shri Dharm Veer Singh, CIT (DR)
Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 250Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 6390/DEL/2017 Assessment Year: 2013-14 ITA No. 9852/DEL/2019 Assessment Year: 2015-16 Technip Energies India Vs. Additional Commissioner of Limited, ( formerly known as Income Tax, Technip India Limited), Special Range-9, A-4, Sector 1, Institutional New Delhi Area, Noida – 201 301 PAN No. AAACK3349R (Appellant) (Respondent) Assessee by: Shri Vishal Kalra, Adv., Shri Yishu Goel, AR & Shri Anil Kumar, Adv. Department by: Shri Dharm Veer Singh, CIT (DR) Date of H…

ADP PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE 1(1), HYDERABAD

In the result, appeal of the Assessee is partly allowed

ITA 975/HYD/2024[2020-21]Status: DisposedITAT Hyderabad22 Aug 2025AY 2020-21

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, Sriram SeshadriFor Respondent: MS. U Mini Chandran, CIT-DR
Section 143(3)Section 144C(1)Section 144C(5)Section 153Section 195Section 234ASection 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA.No.975/Hyd./2024 Assessment Year 2020-2021 ADP Private Limited, Nanakramguda Village, The Deputy Commissioner Serilingampally Mandal, of Income Tax, Circle-1(1), vs. Ranga Reddy District. Hyderabad – 500 004. Telangana. Telangana. PIN–500 008. PAN AANCA8983A (Appellant) (Respondent) For Assessee : CA, Sriram Seshadri For Revenue : MS. U Mini Chandran, CIT-DR Date of Hearing : 22.07.2025 Date of Pronouncement : 22.08.2025 ORDER PER MANJUNATHA, G. This appeal ha…

M/S SHREYA LIFE SCIENCES PVT LTD.,MUMBAI vs. DCIT CENTRAL CIRCLE-8(1), MUMBAI

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

ITA 1834/MUM/2019[2011-12]Status: DisposedITAT Mumbai29 Apr 2025AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2011-12 M/S Shreya Life Sciences Pvt Ltd. Dcit, Central Circle-8(1) 301/A, Shreya House, Pereira Hill Room No.656, 6Th Floor, Road, Andheri East, Vs. Aayakar Bhavan, Mumbai- 400099. Mumbai-400020. Pan No. Aadcs 9890 C Appellant Respondent Assessee By : Ms. Ridhisha Jain A/W Mr. Karan Jain Revenue By : Mr. Ajay Chandra, Cit-Dr

For Appellant: Ms. Ridhisha Jain a/wFor Respondent: Mr. Ajay Chandra, CIT-DR
Section 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H(SMC)” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2011-12 M/s Shreya Life Sciences Pvt Ltd. DCIT, Central Circle-8(1) 301/A, Shreya House, Pereira Hill Room No.656, 6th Floor, Road, Andheri East, Vs. Aayakar Bhavan, Mumbai- 400099. Mumbai-400020. PAN NO. AADCS 9890 C Appellant Respondent Assessee by : Ms. Ridhisha Jain a/w Mr. Karan Jain Revenue by : Mr. Ajay Chandra, CIT-DR Date of Hearing : 24/02/2025 Date of pronouncement : 29/04/2025 ORDER PER OM PRAKASH KANT, AM This appeal has bee…

VVF (INDIA) LIMITED,MUMBAI vs. INCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTRE , MUMBAI

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

ITA 4840/MUM/2024[2020-21]Status: DisposedITAT Mumbai14 Feb 2025AY 2020-21

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

Section 143(3)Section 144C(13)Section 2Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No.4840/Mum/2024 Assessment Year: 2020-21 VVF (India) Limited Vs. Assessment Unit, VVF (India) Limited Plot Income Tax 109, Sion Fort Garden, Department, Sion(East), National Faceless Mumbai - 400022 Assessment PAN:AADCV4970G Centre(NFAC) DCIT Circle-8(3)(1), R.No. 665/A, 6th Floor, Ayakar Bhavan, Mumbai-400020 (Appellant) (Respondent) Appellant by Shri Chintan Vajani Respondent by Shri Pankaj Kumar, CIT D.R. Date of Hearing 22/01/2025 Date of Pronouncemen…

ACIT, CIRCLE- 14(2), NEW DELHI vs. KNOWLEDGE INFRASTRUCTURE SYSTEMS PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 6950/DEL/2018[2014-15]Status: DisposedITAT Delhi04 Jun 2024AY 2014-15

Bench: Sh. Shamim Yahya & Sh. Sudhir Kumaracit Vs. Knowledge Infrastructure Circle – 14(2) Systems Pvt. Ltd. New Delhi G-02, Salcon Aurum Complex, 4, Commercial Centre, Jasola, New Delhi-110 025 Pan No.Aacck4380L (Appellant) (Respondent) Revenue By Shri Amit Kumar Jain, Sr. Dr Assessee By Shri R. S. Singhvi & Shri Satyajeet Goel, C.A. Date Of Hearing: 25.04.2024 Date Of Pronouncement: 04.06.2024 Order Per Sudhir Kumar:

Section 143(1)Section 143(2)Section 143(3)Section 92C

…have heard both the parties and perused the material available on record. Ld. DR has submitted that the Ld. CIT(A) has relied upon the decision of the Hon’ble Bombay High Court passed in the case of M/s. Indo-American Jewellery Ltd. (2014) 44 tamxann.com 310/223 Taxmann 8 (Bom.) (Mag.). The judgment in above case is not applicable in the present case because the facts of the above both cases are different. He has also submitted that assessee has not provided the details of amount realized during the financial year 2013-14 from the both AE’s or non AE’s during the TPO proceedings. 8. The Ld. Senior Counsel for t…

STRIDES SHASUN LTD,NAVI MUMBAI vs. DCIT CIR 15(3)(2), MUMBAI

In the result, appeal of assessee is partly allowed

ITA 932/MUM/2017[2012-13]Status: DisposedITAT Mumbai15 Jan 2024AY 2012-13

Bench: Shri Vikas Awasthy& Shri Amarjit Singhआअसं.932 /मुं/2017 (िन.व. 2012-13) Strides Pharma Science Limited [Formerly Known As Strides Arcolab Limited/ Strides Shasun Limited] 201, Devavrata, Sector -17, Vashi, Navi Mumbai – 400 703 Pan: Aadcs-8104-P ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner Of Income Tax Circle – 15(3)(2), Mumbai Room No.451, 4Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Nitesh Joshi, Advocate With Shri Ninand Patade "ितवादी "ारा/Respondent By : Shri Anoop Hiwase सुनवाई क" ितिथ/ Date Of Hearing : 26/10/2023 घोषणा क" ितिथ/ Date Of Pronouncement : 15 /01/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Final Assessment Order Dated 23/01/2017 Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 [In Short ‘The Act’], For The Assessment Year 2012-13. 2. The Assessee In Appeal Has Raised As Many As 12 Grounds. Shri Nitesh Joshi, Advocate Appearing On Behalf Of The Assessee Submitted At The Outset

For Appellant: Shri Nitesh Joshi, Advocate with Shri Ninand PatadeFor Respondent: Shri Anoop Hiwase
Section 143(3)

…आयकर अपीलीय अिधकरण मुंबई पीठ “एच ”,मुंबई "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ H ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.932 /मुं/2017 (िन.व. 2012-13) Strides Pharma Science Limited [Formerly known as Strides Arcolab Limited/ Strides Shasun Limited] 201, Devavrata, Sector -17, Vashi, Navi Mumbai – 400 703 PAN: AADCS-8104-P ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner of Income Tax Circle – 15(3)(2), Mumbai Room No.451, 4th Floor, Aaykar Bhavan, M.K.Road, Mumba…

DCIT CENTRAL CIRCLE 8(1), MUMBAI vs. M/S SHREYA LIFE SCIENCE PVT LTD., MUMBAI

In the result, the appeal the result, the appeals of the assessee and Revenue are of the assessee and Revenue are allowed for statistical purposes

ITA 2310/MUM/2019[2011-12]Status: DisposedITAT Mumbai30 Dec 2022AY 2011-12

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-12

For Respondent: Assessee by None
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2011-12 M/s Shreya Life Sciences Pvt. DCIT, Central Circle-8(1), Ltd., Room No. 656, 6th floor, 301/A, Shreya House, Pereira Vs. Aayakar Bhavan, Hill Road, Andheri East, Mumbai-400020. Mumbai-400099. PAN No. AADCS 9890 C Appellant Respondent Assessment Year: 2011-12 DCIT, Central Circle-8(1), M/s Shreya Life Sciences Room No. 656, 6th floor, Pvt. Ltd., Aayakar Bhavan, Vs. 301/A, Shreya House, Mumbai-400020. Pereira Hill Road, Andheri East, Mumbai…

DEVI SEA FOODS LIMITED,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE -3(1), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 156/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam16 Dec 2022AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.156/Viz/2022 (निर्धारण वर्ा / Assessment Year : 2018-19) M/S Devi Sea Foods Limited Vs. Deputy Commissioner Of 50-1-51/1, A.S.R.Nagar Income Tax Seethammadhara Circle-3(I) Visakhapatnam Visakhapatnam [Pan : Aabcd0248B] अपीलधथी की ओर से/ Appellant By : Shri D.Anand, Ar प्रत्यधथी की ओर से / Respondent By : Shri M.N.Murthy Naik, Cit(Dr) सुिवधई की तधरीख / Date Of Hearing : 01.12.2022 घोर्णध की तधरीख/Date Of Pronouncement : 16.12.2022 O R D E R Per Shri S.Balakrishnan:

For Appellant: Shri D.Anand, ARFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 143(3)Section 144C(5)Section 14ASection 80GSection 92Section 92BSection 92C

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.156/Viz/2022 (निर्धारण वर्ा / Assessment Year : 2018-19) M/s Devi Sea Foods Limited Vs. Deputy Commissioner of 50-1-51/1, A.S.R.Nagar Income Tax Seethammadhara Circle-3(I) Visakhapatnam Visakhapatnam [PAN : AABCD0248B] अपीलधथी की ओर से/ Appellant by : Shri D.Anand, AR प्रत्यधथी की ओर से /…

DEVI SEA FOODS LIMITED,VISAKHAPATNAM vs. DCIT, CIRCLE-3(1), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 75/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam09 Sept 2022AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.75/Viz/2022 ("नधा"रणवष"/ Assessment Year: 2017-18) M/S. Devi Sea Foods Limited, Vs. Deputy Commissioner Of Visakhapatnam. Income Tax, Pan: Aabcd 0248 B Circle-3(1), Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri D. Anand, Advocate ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri D. Anand, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 143(3)Section 144CSection 144C(5)Section 14ASection 154Section 50Section 92BSection 92C

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.75/Viz/2022 ("नधा"रणवष"/ Assessment Year: 2017-18) M/s. Devi Sea Foods Limited, Vs. Deputy Commissioner of Visakhapatnam. Income Tax, PAN: AABCD 0248 B Circle-3(1), Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant by : Sri D. Anand, Advocate ""याथ"क"ओरसे/ Respondent by : Sri MN Murt…

M/S. TEJAS NETWORKS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, LTU, CIRCLE-1, BENGALURU

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 582/BANG/2021[2010-11]Status: DisposedITAT Bangalore09 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

…IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Plot No.25, 5th Floor JP Software Park ACIT, Circle-1, LTU Vs. Electronic City, Phase I Bangalore Bangalore 560 100 PAN No: AABCT1670M APPELLANT RESPONDENT IT(TP)A Nos.468/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Vs. ACIT, Circle-1, LTU Bangalor…

M/S TEJATS NETWORKS LIMITED ,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL , BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 1674/BANG/2018[2011-12]Status: DisposedITAT Bangalore09 Feb 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

…IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Plot No.25, 5th Floor JP Software Park ACIT, Circle-1, LTU Vs. Electronic City, Phase I Bangalore Bangalore 560 100 PAN No: AABCT1670M APPELLANT RESPONDENT IT(TP)A Nos.468/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Vs. ACIT, Circle-1, LTU Bangalor…

TEJAS NETWORKS LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 694/BANG/2016[2011-12]Status: DisposedITAT Bangalore09 Feb 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

…IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Plot No.25, 5th Floor JP Software Park ACIT, Circle-1, LTU Vs. Electronic City, Phase I Bangalore Bangalore 560 100 PAN No: AABCT1670M APPELLANT RESPONDENT IT(TP)A Nos.468/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Vs. ACIT, Circle-1, LTU Bangalor…

DCIT, BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 621/BANG/2016[2011-12]Status: DisposedITAT Bangalore09 Feb 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

…IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Plot No.25, 5th Floor JP Software Park ACIT, Circle-1, LTU Vs. Electronic City, Phase I Bangalore Bangalore 560 100 PAN No: AABCT1670M APPELLANT RESPONDENT IT(TP)A Nos.468/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Vs. ACIT, Circle-1, LTU Bangalor…

TEJAS NETWORKS LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 468/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

…IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Plot No.25, 5th Floor JP Software Park ACIT, Circle-1, LTU Vs. Electronic City, Phase I Bangalore Bangalore 560 100 PAN No: AABCT1670M APPELLANT RESPONDENT IT(TP)A Nos.468/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Vs. ACIT, Circle-1, LTU Bangalor…

ASST.C.I.T., BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 296/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

…IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Plot No.25, 5th Floor JP Software Park ACIT, Circle-1, LTU Vs. Electronic City, Phase I Bangalore Bangalore 560 100 PAN No: AABCT1670M APPELLANT RESPONDENT IT(TP)A Nos.468/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Vs. ACIT, Circle-1, LTU Bangalor…

DCIT, BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 1119/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

…IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Plot No.25, 5th Floor JP Software Park ACIT, Circle-1, LTU Vs. Electronic City, Phase I Bangalore Bangalore 560 100 PAN No: AABCT1670M APPELLANT RESPONDENT IT(TP)A Nos.468/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Vs. ACIT, Circle-1, LTU Bangalor…

COMMVAULT SYSTEMS (INDIA) PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(2), HYDERABAD

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

ITA 2280/HYD/2017[2013-14]Status: DisposedITAT Hyderabad26 Nov 2020AY 2013-14

Bench: Shri C.N.Prasad, Jm & Shri M.Balaganesh, Am M/S.Commvault Systems Vs. Deputy Commissioner Of (India) Pvt. Ltd., Income Tax, 5Th Floor, Plot No.39, Circle-1(2), B-Block, 7Th Floor, I.T. Towers Phase-Ii, Block-A Ananth Info Park A.C.Guards, Masab Tank Hitech City, Madhapur, Hyderabad – 500 004 Hyderabad Pan/Gir No.Aaccc3708L (Appellant) .. (Respondent)

Section 143(3)Section 144C(5)

…transactions with non-AEs. Hence, this argument of the ld. AR deserves to be dismissed summarily. Accordingly, the reliance placed by the ld. AR on the decision of the Hon‟ble Bombay High Court in the case of CIT vs. Indo American Jewellery Ltd., reported in 223 Taxmann 8 together with Mumbai Tribunal decision in the case of Unilever India Exports Ltd. (ITA No. 2096/Mum/2017) dated 31/07/2019; Suashish Diamonds Ltd (ITA No. 7058, 7508/Mum/2014) dated 31/05/2019; Lintas India Private Limited (ITA No 2024/Mum/2007) dated 09/11/2012) and the decision of Ahmedabad Tribunal in Mastek Limited (ITA No. 3120/Ahd/2010) d…

ALBANY MOLECULAR RESEARCH HYDERABAD RESEARCH CENTER PVT..LTD., HYD,R.R.DIST vs. DCIT, CIRCLE-1(1), HYDERABAD, HYDERABAD

Accordingly, the ground No.1 raised by the revenue is dismissed

ITA 425/HYD/2015[2010-11]Status: DisposedITAT Hyderabad26 Nov 2020AY 2010-11

Bench: Shri C.N. Prasad, Jm & Shri M.Balaganesh, Am

Section 143(3)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH HYDERABAD (VIRTUAL COURT) BEFORE SHRI C.N. PRASAD, JM & SHRI M.BALAGANESH, AM ITA NO. 425/HYD/2015, 233 & 107/HYD/2016, 2184/HYD/2017 & 2376/HYD/2018 A.Ys : 2010-11 TO 2014-15 SA NO.51/Hyd/2020 (Arising out of ITA No.107/Hyd/2016) A.Ys : 2012-13 SA No.52/Hyd/2020 (Arising out of 2376/Hyd/2018) A.Y. 2014-15 M/s. Albany Molecular Research Vs. DCIT, Circle-1(1), Hyderabad Research Center Hyderabad (Respondent) Private Limited, Plot No. 9, Sy.No. 230-243, Phase-I, Shapoorji Pallonji Biotech Park Pvt. Ltd., Genome Valley, Turkapally, Shameerpet, R.R. Dist., Hyderabad…

S. VINODKUMAR DIAMONDS P.TLD,MUMBAI vs. DCIT 5(3), MUMBAI

In the result this ground of appeal is also partly allowed

ITA 79/MUM/2015[2009-10]Status: DisposedITAT Mumbai03 Aug 2020AY 2009-10

Bench: Shri Pawan Singh & Shri Rajesh Kumars. Vinodkumar Diamonds, Dcit – 5(3), बनाम/ Pvt Ltd., Mumbai. Vs. Off No. Bw 3010, Bharat Diamond Bourse, Bandra (E), Mumbai – 400051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaics514N .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri P.J. Pardiwala, SeniorFor Respondent: Shri Uodol Raj Singh, Sr-DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER S. Vinodkumar Diamonds, DCIT – 5(3), बनाम/ Pvt Ltd., Mumbai. Vs. Off No. BW 3010, Bharat Diamond Bourse, Bandra (E), Mumbai – 400051 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAICS514N .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri P.J. Pardiwala, Senior Advocate with Sh. Madhur Aggarwal Advocate ""यथ" क" ओर से/Respondent by : Shri Uodol Raj Singh, Sr-DR 30/07/2020 सुनवाई क" तार"ख / Date of Hearing घोषणा क" तार"ख /Date of Pronouncement 03/08 /20…

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