CIT v. Johnson & Johnson Ltd.

80 Taxmann.com 337High Court2017#4627 most cited

What is CIT v. Johnson & Johnson Ltd. authority for?

A transfer pricing adjustment is not sustainable if the Transfer Pricing Officer (TPO) has not followed any of the prescribed methods for determining the Arm's Length Price (ALP). Specifically, setting the ALP to Nil without adhering to the methods under section 92C is impermissible.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v. Johnson & Johnson Ltd. · section 92C · Arm's Length Price · ALP · Transfer Pricing Officer · TPO · prescribed methods · benchmarking analysis · transactional net margin method · comparable uncontrolled price method · section 143(3) · section 271g

Also reported as

297 CTR 480

Sections most often in play

Section 143(3)Section 92CSection 10BSection 144C(13)Section 144C(5)Section 1961Section 250Section 253(1)(d)

Issues it is cited on

section 40a(2)(a)section 75section 92c(1)section 271gfunctional analysisbenchmarking analysiscomparable uncontrolled price methodmanagement feestransactional net margin methodsection 92c(3)section 92ca(1)section 5(2)

Judgments citing CIT v. Johnson & Johnson Ltd.

SIEMENS AKTIENGESELLSCHAFT,MUMBAI vs. ASSTT. CIT (INTERNATIONAL TAXATION)-CIRCLE-4(2)(1), MUMBAI

In the result, grounds No

ITA 2259/MUM/2022[2018-19]Status: DisposedITAT Mumbai22 Sept 2025AY 2018-19

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 253(1)(d)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SMT. RENU JAUHRI (ACCOUNTANT MEMBER) I.T.A. No. 1615/Mum/2022 Assessment Year: 2017-18 & I.T.A. No. 2259/Mum/2022 Assessment Year: 2018-19 Siemens Vs. Assistant Commissioner Aktiengesellschaft of Income Werner-von- Tax(International Tax) Siemens-str. 1, - 4(2)(1) Munich 80333, Air India Building, 17th Germany- 80333 Floor, Room No.1708, PAN:AABCS8516K Nariman Point Mumbai-400021 (Appellant) (Respondent) Appellant by Shri Nitesh Joshi/Bhavin Sangoi Respondent by Shri Satya Pal Kumar, CIT D.R. Date of Hearing…

SIEMENS AKTIENGESELLSCHAFT,MUMBAI vs. ASSTT. CIT (INTERNATIONAL TAXATION)-CIRCLE-4(2)(1), MUMBAI

In the result, grounds No

ITA 1615/MUM/2022[2017-18]Status: DisposedITAT Mumbai22 Sept 2025AY 2017-18

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 253(1)(d)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SMT. RENU JAUHRI (ACCOUNTANT MEMBER) I.T.A. No. 1615/Mum/2022 Assessment Year: 2017-18 & I.T.A. No. 2259/Mum/2022 Assessment Year: 2018-19 Siemens Vs. Assistant Commissioner Aktiengesellschaft of Income Werner-von- Tax(International Tax) Siemens-str. 1, - 4(2)(1) Munich 80333, Air India Building, 17th Germany- 80333 Floor, Room No.1708, PAN:AABCS8516K Nariman Point Mumbai-400021 (Appellant) (Respondent) Appellant by Shri Nitesh Joshi/Bhavin Sangoi Respondent by Shri Satya Pal Kumar, CIT D.R. Date of Hearing…

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE vs. M/S. IAC INTERNATIONAL AUTOMOTIVE INDIA PVT.LTD,, PUNE

In the result, the appeal of the Revenue is dismissed

ITA 749/PUN/2022[2013-14]Status: DisposedITAT Pune08 Jul 2025AY 2013-14

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

For Appellant: Shri Darpan KirpalaniFor Respondent: Shri Madhukar Anand
Section 143(2)Section 92Section 92C

…6 (Bom) vide its judgment dated 3rd April, 2017 has held that transfer pricing adjustment is refuted if the TPO does not follow any of the prescribed method. Similar view has been taken by the Hon'ble Bombay High Court in CIT Vs. Johnson & Johnson Ltd. (2017) 297 CTR 480 (Bom) vide its judgment dated 07.03.2017. On going through the above two judgments of the Hon'ble jurisdictional High Court it becomes patent and the ratio decidendi squarely applies to the instant case as well since the TPO did not follow any of the prescribed methods for determining the ALP. He simply held that: "Based on the above, arm's lengt…

VIRBALA KIRITKUMAR PATEL,VADODARA vs. THE DY.CIT, CIRCLE-5 PRESENT JURISDICTION CIRCLE-2(1)(1), VADODARA

In the result, the appeal of the assessee is allowed

ITA 1213/AHD/2024[2009-10]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2009-10

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Biren Shah, A.RFor Respondent: Shri B. P. Srivastava, Sr. DR
Section 250Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1213/Ahd/2024 (Assessment Year: 2009-10) Virbala Kiritkumar Patel, Vs. Deputy Commissioner of 44, Meghdoot Society, Karelibaug Income Tax, Vadodara-390018 Circle-5, Baroda (Present Jurisdiction Circle2(1)(1), Vadodara) [PAN No.ADFPP0275Q] (Appellant) .. (Respondent) Appellant by : Shri Biren Shah, A.R. Respondent by: Shri B. P. Srivastava, Sr. DR 18.06.2025 Date of Hearing Date of Pronouncement 23.06.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This ap…

MANE INDIA PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE-5(1), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 686/HYD/2024[AY 2020-21]Status: DisposedITAT Hyderabad06 May 2025

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.686/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2020-21) M/S Mane India (P) Ltd Vs. Acit Hyderabad Circle 5(1) Pan:Aaccm1243J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate Mahima Goud राज" व "ारा/Revenue By:: Smt. M. Narmada, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 11/02/2025 घोषणा की तारीख/Pronouncement: 06/05/2025 आदेश/Order

For Appellant: Advocate Mahima GoudFor Respondent: : Smt. M. Narmada, CIT(DR)
Section 143(3)Section 144C(5)

…ITA No 686 of 2024 Mane India P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.686/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2020-21) M/s Mane India (P) Ltd Vs. ACIT Hyderabad Circle 5(1) PAN:AACCM1243J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Advocate Mahima Goud राज" व "ारा/Revenue by:: Smt. M. Narmada, CIT(DR) सुनवाई की तारीख/Date of hearing: 11/02/2025 घोषणा की तारीख/Pronouncement: 06/05/2025 आदेश/ORDER Per Vijay Pal…

REHAU POLYMERS PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 8,, PUNE

ITA 658/PUN/2022[2018-19]Status: DisposedITAT Pune04 Mar 2025AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Hitendra B Ninawe
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA No.658/PUN/2022 Assessment Year : 2018-19 Rehau Polymers Private Limited Holewadi, Khed Pabal Road, Khed, Pune - 410505 ACIT, Circle 8, Pune Vs. PAN: AAACR7521E (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Hitendra B Ninawe Date of hearing : 24-12-2024 Date of pronouncement : 04-03-2025 ORDER PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 30.06.2022 of the Assessing Officer passed u/s 143(3) r…

VODAFONE DIGILINK LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee Ground Nos 9 & 10 is allowed

ITA 1169/DEL/2014[2009-10]Status: DisposedITAT Mumbai12 Feb 2025AY 2009-10

Bench: Shri Anikesh Banerjeeand\Nshri Prabhash Shankar\Nita No.1169/Mum/2014\N(Assessment Year: 2009-10)\Nm/S Vodafone Digilink Vs Deputy Commissioner Of Income\Nlimited,\Ntax, Cir.17(1), New Delhi\Nc-48, Okhla Industrial Area,\Nphase-Ii, New Delhi-110 020\Npan: Aaaca3202D\Nappellant\Nrespondent\Nassessee By\N:\Nshri Percy J. Pardiwalla/Wshri\Nketan Ved\Nrespondent By\N:\Nms. Vatsala Jha (Pcit)\Ndate Of Hearing\N:\N23/12/2024\Ndate Of Pronouncement\N:\N12/02/2025\Norder\Nper Anikesh Banerjee:\Ninstant Appeal Of The Assessee Was Filed Against The Order Of The Learned\Ndispute Resolution Panel-Ii, New Delhi-02 [For Brevity, ‘Ld.Drp') Passed Under\Nsection 144C(5) Of The Income-Tax Act, 1961 (For Brevity, ‘The Act'),\Ndated21/11/2013 For A.Y. 2009-10. The Impugned Order Was Emanated From The\Ndraft Assessment Order U/S 144C(1) R.W.S.143(3) Of The Actdated 28/03/2013 Of\Nthe Ld.Dcit, Circle-17(1), New Delhi (For Brevity The Ld. Ao).\N2\Nita No.1169/Mum/2014\Nvodafone Digilink Limited\N2. The Assessee Has Raised The Following Grounds Of Appeal: -\N“The Appellant Respectfully Submits That:\Non The Facts & Circumstances Of The Case & In Law, The Learned Dispute\Nresolution Panel -11. New Delhi (Drp\") Has Erred In Passing The Order Under\Nsection 144C(5) Of The Income Tax Act, 1961 (Act\"), Partly Confirming The\Nadjustments Proposed By The Deputy Commissioner Of Income Tax, Circle 17(1)\Nnew Delhi ("Ao') In The Draft Assessment Order & The Learned Ao Has\Naccordingly Erred In Passing The Assessment Order Under Section 143(3) Read With\Nsection 144C Of The Act.\Neach Of The Ground Is Referred To Separately, Which May Kindly Be Considered\Nindependent Of Each Other.\N1. On Amortization Of Revenue Based License Fee U/S 35Abb Of The Act\N1.

Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 35ASection 36(1)(m)Section 37(1)Section 40Section 43(1)

…ns\nwherein it has been held that determination of ALP at Nil is not sustainable if the\nTPO has not followed any one of the prescribed methods:\nCIT v/s. Lever India Exports Ltd. (2007) 292 CTR 393 (Bombay)\nCIT v/s. Johnson & Johnson Ltd. reported in [2017] 297 CTR 480 (Bombay)\nCIT v/s. Kodak India Pvt. Ltd. (2016) 288 CTR 46 (Bombay)\nCIT v/s. SI Group India Ltd. (2019) 265 Taxman 204 (Bombay)\nCIT v/s. Cushman and Wakefield India Pvt. Ltd. (2014) 367 ITR 730 (Delhi)\n7. 2. Thus, in view of the foregoing judicial precedents, the Ld. AR submits that\nsince the TPO did not resort to any one of the methods prov…

GE SUBSIDIARY INC,63 (SUCCESSOR IN INTEREST OF MONOGRAM LICESING INTERNATIONAL INC.),MUMBAI vs. ACIT (IT) RG. 3 (2)(2), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 5906/MUM/2018[2014-15]Status: DisposedITAT Mumbai26 Jun 2024AY 2014-15

Bench: Shri Amit Shukla & Shri Gagan Goyalge Subsidiary Inc, 63 (Successor In Interest Of Monogram Licensing International Inc.) C/O. Pwc House, Plot No. 18 A, Guru Nanak Station Road, Bandra, Mumbai- 400050 Pan: Aadcm6233F Appellant Vs. Acit (Intl Taxation) - 3(2) (2), Mumbai, Room No. 1615, Air India Building, Nariman Point, Mumbai- 400 021 Respondent

For Appellant: Shri Dhanesh Bafna, Shri PratikFor Respondent: Shri Abhishek Tharwal, Ld. DR
Section 143(3)Section 144C(13)Section 234BSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER GE Subsidiary Inc, 63 (Successor in interest of Monogram Licensing International Inc.) C/o. PwC House, Plot No. 18 A, Guru Nanak Station Road, Bandra, Mumbai- 400050 PAN: AADCM6233F Appellant Vs. ACIT (Intl taxation) - 3(2) (2), Mumbai, Room no. 1615, Air India Building, Nariman Point, Mumbai- 400 021 Respondent Appellant by : Shri Dhanesh Bafna, Shri Pratik Shah & Shri Amol Mahajan, Ld. ARs Respondent by : Shri Abhishek Tharwal, Ld. DR Date of hearing : 10/04/2024 Dat…

SIEMENS AKTIENGESELLSCHAFT,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

In the result, appeal of the assessee is allowed and appeal of the Revenue is dismissed

ITA 2153/MUM/2014[2009-10]Status: DisposedITAT Mumbai07 Jun 2024AY 2009-10

Bench: SHRI B R BASKARAN (Accountant Member), SHRI AMIT SHUKLA (Judicial Member)

Section 144CSection 144C(5)Section 153Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI B R BASKARAN, ACCOUNTANT MEMBER & SHRI AMIT SHUKLA, JUDICIAL MEMBER Siemens Aktiengesellshaft Vs. Dy. Director of Income C/o. B S R & Co. LLP Tax (International Lodha Excelus, 1st Floor Taxation) – 2(1) Apollo Mills Compound Mumbai N.M. Joshi Marg Mahalakshmi Mumbai – 400 011 PAN/GIR No.AABCS8516K (Appellant) (Respondent) .. Dy. Director of Income Vs. Siemens Aktiengesellshaft Tax (International C/o. B S R & Co. LLP Lodha Excelus, 1st Floor Taxation) – 2(1) Mumbai Apollo Mills Compound N.M. Joshi Marg Mahalakshmi Mumbai – 400 011 PAN/GIR No.AABCS…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), MUMBAI vs. M/S CAPACIT"E INFRAPROJECTS LTD, MUMBAI

In the result, the appeals filed by the Revenue are allowed

ITA 957/MUM/2023[2020-21]Status: DisposedITAT Mumbai29 Dec 2023AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Ita Nos. 954 To 957/Mum/2023 Assessment Years: 2017-18 To 2020-21 Dy. Cit, Central Circle-1(2), M/S Capacit’E Infraprojects 906, 9Th Floor, Pratistha Ltd., Bhavan, Old Cgo Building Vs. 605-607, Shrikant Chamber, (Annexe), M.K. Road, Phase-I, 6Th Floor, Adjacent To Mumbai-400020. R K Studio, Sion-Trombay Road, Chembur, Mumbai-400071. Pan No. Aaecc 9463 G Appellant Respondent

For Appellant: Mr. Viraj MehtaFor Respondent: Mr. Solgy Jose T. Kottaram, CIT-DR
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 954 to 957/MUM/2023 Assessment Years: 2017-18 to 2020-21 Dy. CIT, Central Circle-1(2), M/s Capacit’e Infraprojects 906, 9th floor, Pratistha Ltd., Bhavan, Old CGO Building Vs. 605-607, Shrikant Chamber, (Annexe), M.K. Road, Phase-I, 6th floor, Adjacent to Mumbai-400020. R K Studio, Sion-Trombay Road, Chembur, Mumbai-400071. PAN NO. AAECC 9463 G Appellant Respondent Assessee by : Mr. Viraj Mehta Revenue by : Mr. Solgy Jose T. Kottaram, CIT-DR : Da…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI vs. M/S CAPACIT"E INFRAPROJECT LTD, MUMBAI

In the result, the appeals filed by the Revenue are allowed

ITA 956/MUM/2023[2019-20]Status: DisposedITAT Mumbai29 Dec 2023AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Ita Nos. 954 To 957/Mum/2023 Assessment Years: 2017-18 To 2020-21 Dy. Cit, Central Circle-1(2), M/S Capacit’E Infraprojects 906, 9Th Floor, Pratistha Ltd., Bhavan, Old Cgo Building Vs. 605-607, Shrikant Chamber, (Annexe), M.K. Road, Phase-I, 6Th Floor, Adjacent To Mumbai-400020. R K Studio, Sion-Trombay Road, Chembur, Mumbai-400071. Pan No. Aaecc 9463 G Appellant Respondent

For Appellant: Mr. Viraj MehtaFor Respondent: Mr. Solgy Jose T. Kottaram, CIT-DR
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 954 to 957/MUM/2023 Assessment Years: 2017-18 to 2020-21 Dy. CIT, Central Circle-1(2), M/s Capacit’e Infraprojects 906, 9th floor, Pratistha Ltd., Bhavan, Old CGO Building Vs. 605-607, Shrikant Chamber, (Annexe), M.K. Road, Phase-I, 6th floor, Adjacent to Mumbai-400020. R K Studio, Sion-Trombay Road, Chembur, Mumbai-400071. PAN NO. AAECC 9463 G Appellant Respondent Assessee by : Mr. Viraj Mehta Revenue by : Mr. Solgy Jose T. Kottaram, CIT-DR : Da…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI vs. M/S CAPACIT"E INFRAPROJECT LTD, MUMBAI

In the result, the appeals filed by the Revenue are allowed

ITA 955/MUM/2023[2018-19]Status: DisposedITAT Mumbai29 Dec 2023AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Ita Nos. 954 To 957/Mum/2023 Assessment Years: 2017-18 To 2020-21 Dy. Cit, Central Circle-1(2), M/S Capacit’E Infraprojects 906, 9Th Floor, Pratistha Ltd., Bhavan, Old Cgo Building Vs. 605-607, Shrikant Chamber, (Annexe), M.K. Road, Phase-I, 6Th Floor, Adjacent To Mumbai-400020. R K Studio, Sion-Trombay Road, Chembur, Mumbai-400071. Pan No. Aaecc 9463 G Appellant Respondent

For Appellant: Mr. Viraj MehtaFor Respondent: Mr. Solgy Jose T. Kottaram, CIT-DR
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 954 to 957/MUM/2023 Assessment Years: 2017-18 to 2020-21 Dy. CIT, Central Circle-1(2), M/s Capacit’e Infraprojects 906, 9th floor, Pratistha Ltd., Bhavan, Old CGO Building Vs. 605-607, Shrikant Chamber, (Annexe), M.K. Road, Phase-I, 6th floor, Adjacent to Mumbai-400020. R K Studio, Sion-Trombay Road, Chembur, Mumbai-400071. PAN NO. AAECC 9463 G Appellant Respondent Assessee by : Mr. Viraj Mehta Revenue by : Mr. Solgy Jose T. Kottaram, CIT-DR : Da…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI vs. M/S CAPACIT"E INFRAPROJECTS LTD, MUMBAI

In the result, the appeals filed by the Revenue are allowed

ITA 954/MUM/2023[2017-2018]Status: DisposedITAT Mumbai29 Dec 2023AY 2017-2018

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Ita Nos. 954 To 957/Mum/2023 Assessment Years: 2017-18 To 2020-21 Dy. Cit, Central Circle-1(2), M/S Capacit’E Infraprojects 906, 9Th Floor, Pratistha Ltd., Bhavan, Old Cgo Building Vs. 605-607, Shrikant Chamber, (Annexe), M.K. Road, Phase-I, 6Th Floor, Adjacent To Mumbai-400020. R K Studio, Sion-Trombay Road, Chembur, Mumbai-400071. Pan No. Aaecc 9463 G Appellant Respondent

For Appellant: Mr. Viraj MehtaFor Respondent: Mr. Solgy Jose T. Kottaram, CIT-DR
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 954 to 957/MUM/2023 Assessment Years: 2017-18 to 2020-21 Dy. CIT, Central Circle-1(2), M/s Capacit’e Infraprojects 906, 9th floor, Pratistha Ltd., Bhavan, Old CGO Building Vs. 605-607, Shrikant Chamber, (Annexe), M.K. Road, Phase-I, 6th floor, Adjacent to Mumbai-400020. R K Studio, Sion-Trombay Road, Chembur, Mumbai-400071. PAN NO. AAECC 9463 G Appellant Respondent Assessee by : Mr. Viraj Mehta Revenue by : Mr. Solgy Jose T. Kottaram, CIT-DR : Da…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE vs. ONMOBILE GLOBAL LIMITED, BENGALURU

In the result, the appeals filed by the assessee as well as revenue stands partly allowed for statistical purposes

ITA 254/BANG/2023[2012-13]Status: DisposedITAT Bangalore22 Dec 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 245/Bang/2023 Assessment Year : 2012-13 M/S. Onmobile Global Ltd., Tower #1, 94/1C & 94/2, The Deputy Veerasandra Village, Commissioner Attibele Hobli, Of Income Tax, Anekal Taluk, Circle – 5(1)(2), Electronic City Phase – 1, Vs. Bangalore. Bangalore – 560 100. Pan: Aaaco3900E Appellant Respondent & Assessment Year : 2012-13 M/S. Onmobile Global Ltd., Tower #1, 94/1C & The Deputy 94/2, Commissioner Of Veerasandra Village, Income Tax, Attibele Hobli, Central Circle – 1(2), Anekal Taluk, Bangalore. Vs. Electronic City Phase – 1, Bangalore – 560 100. Pan: Aaaco3900E Appellant Respondent : Shri T. Suryanarayana, Assessee By Senior Advocate Revenue By : Shri D.K. Mishra, Cit-Dr

For Respondent: Shri T. Suryanarayana
Section 271(1)(c)Section 92(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 245/Bang/2023 Assessment Year : 2012-13 M/s. OnMobile Global Ltd., Tower #1, 94/1C and 94/2, The Deputy Veerasandra Village, Commissioner Attibele Hobli, of Income Tax, Anekal Taluk, Circle – 5(1)(2), Electronic city Phase – 1, Vs. Bangalore. Bangalore – 560 100. PAN: AAACO3900E APPELLANT RESPONDENT & Assessment Year : 2012-13 M/s. OnMobile Global Ltd., Tower #1, 94/1C and The Deputy 94/2, Commissioner of Veerasandra Village, Income Tax, Attibele Hobli, Centr…

ONMOBILE GLOBAL LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(1)(2), BANGALORE

In the result, the appeals filed by the assessee as well as revenue stands partly allowed for statistical purposes

ITA 245/BANG/2023[2013-13]Status: DisposedITAT Bangalore22 Dec 2023AY 2013-13

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 245/Bang/2023 Assessment Year : 2012-13 M/S. Onmobile Global Ltd., Tower #1, 94/1C & 94/2, The Deputy Veerasandra Village, Commissioner Attibele Hobli, Of Income Tax, Anekal Taluk, Circle – 5(1)(2), Electronic City Phase – 1, Vs. Bangalore. Bangalore – 560 100. Pan: Aaaco3900E Appellant Respondent & Assessment Year : 2012-13 M/S. Onmobile Global Ltd., Tower #1, 94/1C & The Deputy 94/2, Commissioner Of Veerasandra Village, Income Tax, Attibele Hobli, Central Circle – 1(2), Anekal Taluk, Bangalore. Vs. Electronic City Phase – 1, Bangalore – 560 100. Pan: Aaaco3900E Appellant Respondent : Shri T. Suryanarayana, Assessee By Senior Advocate Revenue By : Shri D.K. Mishra, Cit-Dr

For Respondent: Shri T. Suryanarayana
Section 271(1)(c)Section 92(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 245/Bang/2023 Assessment Year : 2012-13 M/s. OnMobile Global Ltd., Tower #1, 94/1C and 94/2, The Deputy Veerasandra Village, Commissioner Attibele Hobli, of Income Tax, Anekal Taluk, Circle – 5(1)(2), Electronic city Phase – 1, Vs. Bangalore. Bangalore – 560 100. PAN: AAACO3900E APPELLANT RESPONDENT & Assessment Year : 2012-13 M/s. OnMobile Global Ltd., Tower #1, 94/1C and The Deputy 94/2, Commissioner of Veerasandra Village, Income Tax, Attibele Hobli, Centr…

MITSUI PRIME ADVANCED COMPOSITES INDIA PVT. LTD.,GURGAON vs. DCIT CIRCLE-16(*2), NEW DELHI

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

ITA 6944/DEL/2019[2013-14]Status: DisposedITAT Delhi06 Apr 2023AY 2013-14

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar Usi.T.A. No. 6944/Del/2019 (A.Y 2013-14)

Section 2Section 92CSection 92C(1)Section 92C(2)Section 92C(4)Section 92D

…1 ITA. 6944/Del/2019 Mitsui Prime Advanced Composites IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “I” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 6944/DEL/2019 (A.Y 2013-14) M/s. Mitsui Prime Advanced Vs. DCIT, Composites India Pvt. Limited, Unit No. 106B, First Floor, Circle : 16 (2) Solitaire Plaza, Near Guru Dronacharya Metro Station, New Delhi. M. G. Road, Gurgaon, [Haryana] – 122 002. PAN No. AAFCM1458C (RESPONDENT) (APPELLANT) Appellant by Shri Deepender Kumar, CA Shri Hariom Jindal, C. A. & Ms. Ritika Aggarwal, AR Responde…

THYSSENKRUPP INDUSTRIES INDIA P. LTD,MUMBAI vs. DCIT CIR 3(3)(2), MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 1886/MUM/2017[2012-13]Status: DisposedITAT Mumbai04 Apr 2023AY 2012-13

Bench: Shir M Balaganesh & Shri Pavan Kumar Gadalethyssenkrupp Industries Vs. Dcit, Circle – 3(3)(2) India Pvt Ltd., Aayakar Bhavan, 154-C, Mittal Towers, Room No. 609, 15Th Floor, 210, Mumbai – 400020. Nariman Point, Mumbai-400021. Pan/Gir No. : Aaack1947K Appellant .. Respondent Appellant By : Shri Madhur Aggarwal & Shri Pratik Podar.Ar Respondent By : Shri Samuel Pitta.Dr Date Of Hearing 16.03.2023 Date Of Pronouncement 27.03.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Passed U/S 143(3) R.W.S 144C(13) Of The Act In Pursuance To The Directions Of The Dispute Resolution Panel (Drp) Order U/S 144C(5) Of The Act Dated 23.12.2016. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Madhur Aggarwal &For Respondent: Shri Samuel Pitta.DR
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHIR M BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Thyssenkrupp Industries Vs. DCIT, Circle – 3(3)(2) India Pvt Ltd., Aayakar Bhavan, 154-C, Mittal Towers, Room No. 609, 15th Floor, 210, Mumbai – 400020. Nariman Point, Mumbai-400021. PAN/GIR No. : AAACK1947K Appellant .. Respondent Appellant by : Shri Madhur Aggarwal & Shri Pratik Podar.AR Respondent by : Shri Samuel Pitta.DR Date of Hearing 16.03.2023 Date of Pronouncement 27.03.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against…

HSBC ASSET MANAGEMENT (INDIA) P.LTD,MUMBAI vs. ASST CIT 1(1), MUMBAI

In the result, the appeal by the assessee is allowed

ITA 5835/MUM/2013[2008-09]Status: DisposedITAT Mumbai16 Mar 2023AY 2008-09

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri Porus Kaka a/wFor Respondent: Ms. Samruddhi Hande
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER IT(TP)A no.5830/Mum./2013 (Assessment Year : 2008–09) Dy. Commissioner of Income Tax ……………. Appellant Circle–1(1), Mumbai v/s M/s. HSBC Asset Management (I) Pvt. Ltd. …………….Respondent 315, Dr. D.N. Road, Fort, Mumbai 400 001 PAN – AABCH0007N IT(TP)A no.5835/Mum./2013 (Assessment Year : 2008–09) M/s. HSBC Asset Management (I) Pvt. Ltd. 3rd Floor, Mercantile Bank Chamber ……………. Appellant 16, Veer Nariman Road, Fort Mumbai 400 001 PAN – AABCH0007N v/s Asstt. Commission…

DCIT 1(1), MUMBAI vs. HSBC ASSET MANAGEMENT (I) P. LTD, MUMBAI

In the result, the appeal by the assessee is allowed

ITA 5830/MUM/2013[2008-09]Status: DisposedITAT Mumbai16 Mar 2023AY 2008-09

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri Porus Kaka a/wFor Respondent: Ms. Samruddhi Hande
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER IT(TP)A no.5830/Mum./2013 (Assessment Year : 2008–09) Dy. Commissioner of Income Tax ……………. Appellant Circle–1(1), Mumbai v/s M/s. HSBC Asset Management (I) Pvt. Ltd. …………….Respondent 315, Dr. D.N. Road, Fort, Mumbai 400 001 PAN – AABCH0007N IT(TP)A no.5835/Mum./2013 (Assessment Year : 2008–09) M/s. HSBC Asset Management (I) Pvt. Ltd. 3rd Floor, Mercantile Bank Chamber ……………. Appellant 16, Veer Nariman Road, Fort Mumbai 400 001 PAN – AABCH0007N v/s Asstt. Commission…

HSBC ASSET MANAGEMENT,MUMBAI vs. DCIT 1(1), MUMBAI

In the result, appeal of the Revenue is partly allowed

ITA 7136/MUM/2012[2007-08]Status: DisposedITAT Mumbai20 Apr 2022AY 2007-08
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. HSBC Asset Management Vs. Deputy Commissioner of (India) Pvt. Ltd., Income Tax-1(1),Mumbai 3rd Floor, Mercantile Bank C-10/703, Pratyakshkar Chamber, 16, Veer Nariman Bhavan, Bandra Kurla Road, Fort, Complex, Mumbai-400 051 Mumbai – 400 001 PAN/GIR No.AABCH0007N (Appellant) .. (Respondent) Assistant Commissioner of Vs. M/s. HSBC Asset Management Income Tax-1(1),Mumbai (India) Pvt. Ltd., R. No.579, Aayakar Bhavan 314, Dr. D.N.Road, Mumbai Fort, Mumbai – 400 001 PAN/GIR N…

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