CIT v. Indo American Jewellery Ltd.

44 Taxmann.com 310High Court2014#2829 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 366,005 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.

S. Vinodkumar Diamonds P.Ltd, Mumbai vs. Asst CIT 5(3)(2), Mumbai

The appeal stands partly allowed for statistical purposes

ITA 968/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Oct 2019AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.968/Mum/2016 (िनधा"रण वष" / Assessment Year:2011-12) M/S. S. Vinodkumar Diamonds Pvt. Ltd. Acit-Circle-5(3)(2) Office No.Bw-3010 Mumbai. बनाम/ Bharat Diamond Bourse Vs. Bandra (East) Mumbai-400 051. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaics-5514-N (अपीलाथ"/Appellant) (""थ" / Respondent) : Appellant By : Shri Madhur Aggarwal- Ld. Ar Respondent By : Shri Rajneesh Yadav - Ld.Dr सुनवाई की तारीख/ : 16/09/2019 Date Of Hearing घोषणा की तारीख / : 03/10/2019 Date Of Pronouncement आदेश / O R D E R

For Appellant: Shri Madhur Aggarwal- Ld. ARFor Respondent: Shri Rajneesh Yadav - Ld.DR
Section 143(3)Section 144C(5)Section 92C

…1 M/s. S. Vinodkumar Diamonds Pvt.Ltd. आयकर अपीलीय अिधकरण “जे” "ायपीठ मुंबई म"। Assessment Year :2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI माननीय "ी महावीर िसंह, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.968/Mum/2016 (िनधा"रण वष" / Assessment Year:2011-12) M/s. S. Vinodkumar Diamonds Pvt. Ltd. ACIT-Circle-5(3)(2) Office No.BW-3010 Mumbai. बनाम/ Bharat Diamond Bourse Vs. Bandra (East) Mumbai-400 051. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAICS-5514-N (अपीलाथ"/Appellant) (""थ"…

Asst CIT 15(2)(2), Mumbai vs. Mobileum (India) P. Ltd, Mumbai

In the result, appeal filed by the Revenue in IT(TP)A No

ITA 945/MUM/2016[2011-12]Status: DisposedITAT Mumbai26 Jun 2019AY 2011-12

Bench: Shri C. N. Prasad & Shri G. Manjunatha

Section 143(3)Section 144C(5)Section 92C(3)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जे’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI Before Shri C. N. PRASAD, Judicial Member, and Shri G. MANJUNATHA, Accountant Member IT(TP)A NO.945/Mum/2016 Assessment Year: 2011-12 ACIT-15(2)(2), Mobileum (India) Pvt. Ltd. Room No.403, 4th Floor, (Formerly known as बनाम/ Aayakar Bhavan, Roamware India Pvt. Ltd.) Vs. M. K. Road, 7th Floor, Sigma Hiranandani Mumbai-400020 Garden Technology Street, Powai, Mumbai-400076 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No AAACU4234H IT(TP)A NO.2047/Mum/2016 Assessment Year: 2011-12 Mobileum (India) Pvt. Ltd…

ITO 8(1)(4), Mumbai vs. Frost & Sullivan ( India) P. Ltd, Mumbai

In the result, assessee’s appeal is partly allowed as above

ITA 6721/MUM/2010[2005-06]Status: DisposedITAT Mumbai18 Jun 2019AY 2005-06

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 92C

…THE INCOME TAX APPELLATE TRIBUNAL “K Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 6721/Mum/2010 (Assessment Year 2005-06) ITO 8(1) Frost & Sullivan (India) Vs. Aayakar Bhavan Private Limited M.K. Road 4th Floor, Tower VI Mumbai-400020. Solitaire Corporate Park Chakala, Andheri (East) Mumbai-400 093. (Appellant) (Respondent) I.T.(TP) A. No. 2290/Mum/2017 (Assessment Year 2012-13) Frost & Sullivan (India) ACIT-9(3)(2) Vs. Private Limited Mumbai 4th Floor, Tower VI Solitaire Corporate Park Chakala, Andheri (East) Mumbai-400 093. (Appellant) (Respondent) PAN : AAACF4252A As…

Suashish Diamonds Ltd, Mumbai vs. Addl CIT RG 5(3), Mumbai

In the result, appeal filed by the assessee is partly allowed and appeal filed by

ITA 7508/MUM/2014[2010-11]Status: DisposedITAT Mumbai31 May 2019AY 2010-11

Bench: Shri C. N. Prasad & Shri G. Manjunatha

Section 115JSection 14A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जे’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI Before Shri C. N. PRASAD, Judicial Member, and Shri G. MANJUNATHA, Accountant Member ITA NOs.7508/Mum/2014 Assessment Year: 2010-11 Suashish Diamonds Ltd. Addl. CIT, Mehta Mahal, 11th Floor, Range-5(3), बनाम/ 15 Mathew Road, Room No.521, Vs. Opera House, Aayakar Bhavan, Mumbai-400004 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AAACS8246H ITA NOs.7058/Mum/2014 Assessment Year: 2010-11 Addl. CIT, Suashish Diamonds Ltd. Range-5(3), Mehta Mahal, 11th Floor, बनाम/ Room No.521, 15 Mathew R…

Jaipur Rugs Company Pvt. Ltd., Jaipur vs. ACIT, Jaipur

Appeals are allowed for statistical purposes only

ITA 1125/JPR/2016[2010-11]Status: DisposedITAT Jaipur22 Jan 2019AY 2010-11
For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri Varinder Mehta (CIT-DR) &
Section 92CSection 92C(2)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 738/JP/2012 fu/kZkj.k o"kZ@Assessment Year : 2008-09 cuke Dy. Commissioner of M/s Jaipur Rugs Company Pvt. Vs. Income Tax, Ltd., Circle-2, Jaipur. G-250, Mansarovar Industrial Area, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 6934 C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1124/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 20…

Jaipur Rugs Company Pvt. Ltd., Jaipur vs. DCIT, Jaipur

Appeals are allowed for statistical purposes only

ITA 1124/JPR/2016[2009-10]Status: DisposedITAT Jaipur22 Jan 2019AY 2009-10
For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri Varinder Mehta (CIT-DR) &
Section 92CSection 92C(2)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 738/JP/2012 fu/kZkj.k o"kZ@Assessment Year : 2008-09 cuke Dy. Commissioner of M/s Jaipur Rugs Company Pvt. Vs. Income Tax, Ltd., Circle-2, Jaipur. G-250, Mansarovar Industrial Area, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 6934 C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1124/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 20…

DCIT, Jaipur vs. Jaipur Rugs Company (P) Ltd., Jaipur

Appeals are allowed for statistical purposes only

ITA 1083/JPR/2016[2009-10]Status: DisposedITAT Jaipur22 Jan 2019AY 2009-10
For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri Varinder Mehta (CIT-DR) &
Section 92CSection 92C(2)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 738/JP/2012 fu/kZkj.k o"kZ@Assessment Year : 2008-09 cuke Dy. Commissioner of M/s Jaipur Rugs Company Pvt. Vs. Income Tax, Ltd., Circle-2, Jaipur. G-250, Mansarovar Industrial Area, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 6934 C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1124/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 20…

DCIT, Jaipur vs. M/S Jaipur Rugs Company Pvt. Ltd., Jaipur

Appeals are allowed for statistical purposes only

ITA 738/JPR/2012[2008-09]Status: DisposedITAT Jaipur22 Jan 2019AY 2008-09
For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri Varinder Mehta (CIT-DR) &
Section 92CSection 92C(2)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 738/JP/2012 fu/kZkj.k o"kZ@Assessment Year : 2008-09 cuke Dy. Commissioner of M/s Jaipur Rugs Company Pvt. Vs. Income Tax, Ltd., Circle-2, Jaipur. G-250, Mansarovar Industrial Area, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 6934 C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1124/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 20…

Pepsico India Holdings Pvt. Ltd., Gurgaon vs. ACIT, Central Circle- 7, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 6582/DEL/2017[2013-14]Status: DisposedITAT Delhi03 Dec 2018AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

M/S Pepsico India Holdings Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 4518/DEL/2016[2011-12]Status: DisposedITAT Delhi03 Dec 2018AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

M/S Pepsico India Holdings Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 4517/DEL/2016[2010-11]Status: DisposedITAT Delhi03 Dec 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

M/S Pepsico India Holdings Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 4516/DEL/2016[2010-11]Status: DisposedITAT Delhi03 Dec 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

M/S. Pepsi Foods Limited, Gurgaon vs. ACIT, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 1044/DEL/2014[2009-10]Status: DisposedITAT Delhi03 Dec 2018AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

Pepsi Foods Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 2511/DEL/2013[2008-09]Status: DisposedITAT Delhi03 Dec 2018AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

M/S. Motherson Sumi Infotech & Designs Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 6331/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Feb 2018AY 2012-13

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri Anubhav RastogiFor Respondent: Shri Sanjay Kumar Yadav, D.R
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “I-2” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.No.6331/Del./2016 Assessment Year 2012-2013 M/s. Motherson Sumi Infotech & The DCIT, Designs Limited, F-7, Block B-1, Circle-17(1), Central Mohan Cooperative Industrial vs. Revenue Building, I.P. Estate, Mathura Road, New Delhi Estate, New Delhi. – 110 044. PAN AACCM3199B. PIN – 110 002. (Appellant) (Respondent) For Assessee : Shri Anubhav Rastogi, Advocate For Revenue : Shri Sanjay Kumar Yadav, D.R. Date of Hearing : 22.02.2018 Date of Pronouncement : 26.02…

At & T Global Network Services (I) Pvt Ltd, Gurgaon vs. ACIT, New Delhi

In the result appeal of the assessee in ITA No 1059/Del/2015 is partly allowed

ITA 1059/DEL/2015[2010-11]Status: DisposedITAT Delhi18 Sept 2017AY 2010-11

Bench: Shri I. C. Sudhir & Shri Prashant Maharishiat & T Global Network Services Dcit, (India) Pvt Ltd., Circle-2(1), Vs. Vatika Lok-1, Block-A, Gurgaon New Delhi Pan:Aafca8810L (Appellant) (Respondent) Dcit, At & T Global Network Services Circle-2(1), (India) Pvt Ltd., Vs. New Delhi Vatika Lok-1, Block-A, Gurgaon Pan:Aafca8810L (Appellant) (Respondent)

For Appellant: Shri Kanchan Kaushal, CAFor Respondent: Shri C N Swain CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 32Section 35ASection 36Section 37(1)

…AT & T Global Network Services ( India) Private Limited V DCIT , Circle -2 (1) New Delhi ITA 1059 Del 2015 (A) & ITA No 1778/Del/2015 (D) AY 2010-11 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-2‖: NEW DELHI BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AT & T Global Network Services DCIT, (India) Pvt Ltd., Circle-2(1), Vs. Vatika Lok-1, Block-A, Gurgaon New Delhi PAN:AAFCA8810L (Appellant) (Respondent) DCIT, AT & T Global Network Services Circle-2(1), (India) Pvt Ltd., Vs. New Delhi Vatika Lok-1, Block-A, Gurgaon PAN:AAFCA8810L (Appellant) (Respondent) Assessee by : S…

Shrenuj Gems & Jewellery Ltd, Mumbai vs. ITO 8(3)(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1311/MUM/2015[2010-11]Status: DisposedITAT Mumbai16 Nov 2016AY 2010-11

Bench: Shri G.S.Pannu & Shri Ram Lal Negim/S. Shrenuj Gems & Jewellery Ltd., Plot No.Gj-09, Seepz++, Marol Industrial Area, Seepz-Sez, Andheri(E), Mumbai 400096 Pan:Aajcs4265M ...... Appellant Vs. The Income Tax Officer 8(3)(1), Mumbai. .... Respondent

For Appellant: Shri Hiro RaiFor Respondent: Shri D.Prabhakar Reddy
Section 10ASection 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER M/s. Shrenuj Gems & Jewellery Ltd., Plot No.GJ-09, SEEPZ++, Marol Industrial Area, SEEPZ-SEZ, Andheri(E), Mumbai 400096 PAN:AAJCS4265M ...... Appellant Vs. The Income Tax Officer 8(3)(1), Mumbai. .... Respondent Appellant by : Shri Hiro Rai Respondent by : Shri D.Prabhakar Reddy Date of hearing : 02/11/2016 Date of pronouncement : 16/11/2016 ORDER PER G.S.PANNU,A.M: The captioned appeal filed by the assessee pertaining to assessment year 2010-11 is directed against…

M/S Tally Solutions Pvt. Ltd., Bangalore vs. ACIT, Bangalore

In the result, the appeal of the assessee is partly allowed

ITA 1364/BANG/2011[2007-08]Status: DisposedITAT Bangalore19 Aug 2016AY 2007-08

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Shri Arvind Sonde, Senior CounselFor Respondent: Smt. Neera Malhotra, CIT-II (D.R)
Section 143(3)Section 928Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ B ” BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.(T.P) A. No.1364/Bang/2011 (Assessment Year : 2007-08) M/s. Tally Solutions Pvt. Ltd. Vs. Asst. Commissioner of Income Tax, Nos.23 & 24, Circle 12(1), Bangalore. AMR Tech Park II, Hongasandra, Hosur Main Road, Bangalore-560 068 PAN AAACP 7879D Appellant Respondent. Appellant By : Shri Arvind Sonde, Senior Counsel. Respondent By : Smt. Neera Malhotra, CIT-II (D.R) Date of Hearing : 21.6.2016. Date of Pronouncement : 19.8.2016. O R D E R Per Shri Vijay Pal Rao, J.M.…

ITO 8(1)(3), Mumbai vs. Dania Oro Jewellery P. Ltd, Mumbai

ITA 802/MUM/2014[2009-10]Status: DisposedITAT Mumbai29 Jul 2016AY 2009-10

Bench: Shri Saktijit Dey, Jm & Shri N. K. Pradhan, Am आयकर अपील सं/ I.T.A. No.802/Mum/2014 ("नधा"रण वष" / Assessment Year: 2009-10) बनाम/ The Income Tax Officer Dania Oro Jewellery Pvt. 8(1)(3) Ltd. Vs. Room No.206, 2Nd Floor, Gala No.601 & 602, Aayakar Bhavan, Block No.1, Seepz-Sez, Mumbai - 400020 Seepz++, Andheri (East) Mumbai - 400096 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccd3214E (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Smt. Arati VissanjiFor Respondent: Shri N. K. Chand
Section 143(3)Section 144C(5)

…आयकर अपील"य अ"धकरण,“के” "यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI "ी शि"तिजत डे, "या"यक सद"य, एवं "ी एन के "धान, लेखा सद"य, के सम" BEFORE SHRI SAKTIJIT DEY, JM AND SHRI N. K. PRADHAN, AM आयकर अपील सं/ I.T.A. No.802/Mum/2014 ("नधा"रण वष" / Assessment Year: 2009-10) बनाम/ The Income Tax Officer Dania Oro Jewellery Pvt. 8(1)(3) Ltd. Vs. Room No.206, 2nd Floor, Gala No.601 and 602, Aayakar Bhavan, Block No.1, SEEPZ-SEZ, Mumbai - 400020 SEEPZ++, Andheri (East) Mumbai - 400096 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCD3214E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Assessee by: Smt.…

DCIT 5(1)(2), Mumbai vs. Dinurje Jewellery P.Ltd, Mumbai

In the result appeal of revenue for A

ITA 3913/MUM/2015[2010-11]Status: DisposedITAT Mumbai14 Jul 2016AY 2010-11
For Appellant: Shri P.DanielFor Respondent: Shri Mukundraj M. Chate
Section 10ASection 115JSection 143(3)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘के’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMIT SHUKLA, JM आमकय अऩीर सं./ITA No.3912&3913/Mum/2015 (नििाारण वषा / Assessment Year :2009-2010&2010-2011) DCIT-5(1)(2), Mumbai Vs. M/s Dinurje Jewellery Pvt. Ltd., GE-8041/42, 8th Floor, G-Tower, Bharat Diamond Bourse, G-Block, BKC, Bandra(E), Mumbai-400051 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AACCD 3988 P (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue by : Shri Mukundraj M. Chate ननधाारयती की ओर से /Assessee by : Shri P.Daniel सुनवाई की ता…