CIT v. Kodak India (P.) Ltd. (79 Taxmann.com 362)

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

…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…

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…

M/S. UNITED SPIRITS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BENGALURU

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

ITA 2701/BANG/2017[2013-14]Status: DisposedITAT Bangalore04 Apr 2022AY 2013-14

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2701/Bang/2017 : Asst.Year 2013-2014 M/S.United Spirits Limited The Deputy Commissioner Of Ub Towers, Income-Tax, Circle 7(1)(1) V. No.24 Vittal Mallya Road Bangalore. Bangalore – 560 001. Pan : Aaccm8043J. (Appellant) (Respondent) Appellant By : Sri.Percy Pardiwala, Senior Advocate Respondent By : Sri.Pradeep Kumar, Cit-Dr Date Of Pronouncement : 05.04.2022 Date Of Hearing : 24.03.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 12.10.2017 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Engaged In The Manufacture & Sale Of Alcoholic Beverage. The Assessee Filed Its Return Of Income For The Assessment Year 2013-2014 On 28.11.2013 Which Was Selected For Scrutiny Assessment. During The Course Of Assessment, The Assessee’S Case Was Also Referred To The Transfer Pricing Officer (Tpo). The Tpo Vide Order Dated 26.10.2016, Recommended Transfer Pricing Adjustments. The A.O., Thereafter, Passed A Draft Assessment Order Dated 30.12.2016. 2 It(Tp)A No.2701/Bang/2017 M/S.United Spirits Limited.

For Appellant: Sri.Percy Pardiwala, Senior AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR

Section 143(3)Section 14ASection 234BSection 234CSection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.2701/Bang/2017 : Asst.Year 2013-2014 M/s.United Spirits Limited The Deputy Commissioner of UB Towers, Income-tax, Circle 7(1)(1) v. No.24 Vittal Mallya Road Bangalore. Bangalore – 560 001. PAN : AACCM8043J. (Appellant) (Respondent) Appellant by : Sri.Percy Pardiwala, Senior Advocate Respondent by : Sri.Pradeep Kumar, CIT-DR Date of Pronouncement : 05.04.2022 Date of Hearing : 24.03.2022 O R D E R Per George George K, JM : This appeal at the instance of the assessee is directed ag…

PPG COATINGS INDIA P.LTD (NOW MERGED WITH PPG ASIAN PAINTS P.LTD),MUMBAI vs. DCIT - 9(2), MUMBAI

In the result, this appeal by the assesse stands allowed

ITA 7624/MUM/2012[2008-09]Status: DisposedITAT Mumbai03 Jan 2022AY 2008-09

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

Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 7624/Mum/2012 (Assessment Year 2008-09) Vs. DCIT-9(2) PPG Coatings India Pvt. Ltd. (Now merged with PPG Asian Mumbai Paints Pvt. Ltd.) 158, Vidyanagari Marg Dani Wootex Compound Kalina, Santacruz(East) Mumbai-400 098. PAN : AABCS4378K (Appellant) (Respondent) Assessee by Shri Percy Pardiwala Department by Shri Rajesh Mishra Date of Hearing 04.10.2021 Date of Pronouncement 03.01.2022 O R D E R Per Shamim Yahya (AM) : This appeal by the assessee is against the order of the Assessing Off…

GREATSHIP (INDIA) LTD,MUMBAI vs. DCIT 5(1)(1), MUMBAI

In the result, appeal is partly allowed

ITA 901/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Apr 2021AY 2010-11

Bench: Shri Saktijit Dey () & Shri Manoj Kumar Aggarwal ()

Section 143(3)

…I.T.A. No.901/Mum/2015 1 IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) I.T.A. No.901 /Mum/2015 (Assessment year 2010-11) Greatship (India) Ltd vs Deputy Commissioner of Income-tax- C/o Kalyaniwalla & Mistry 5(1)(1), Mumbai Army & Navy Building 3rd Floor, 148, Mahatma Gandhi Road, Fort, Mumbai-400 001 PAN : AABCG8542K APPELLANT RESPONDENT Assessee by Shri Nitesh Joshi Respondent by Shri Sushil Kumar Mishra, DR Date of hearing 24-03-2021 Date of pronouncement 22-04-2021 O R D E R Per Saktijit Dey, JM: This…

DCIT, BANGALORE vs. LM WIND POWER BLADES (INDIA) LTD.,, BANGALORE

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

ITA 934/BANG/2015[2007-08]Status: DisposedITAT Bangalore30 Jan 2020AY 2007-08

Bench: Shri B.R.Baskaran, Am & Smt.Beena Pillai, Jm It(Tp)A No.440/Bang/2015 : Asst.Year 2007-2008 M/S.Lm Wind Power Blades The Dy.Commissioner Of (India) Private Limited Vs. Income-Tax, Circle 4(1)(1) Plot No.85, Kiadb Industrial Bangalore. Area, Phase Ii, Thimmanayakana Halli, Dabaspet, Nelamangala Tal. Bangalore (Rural)– 562 111. Pan : Aaacl3093R. (Appellant) (Respondent)

For Appellant: Sri.Dhanesh Bafna / Ms.Hirali Desai, CAFor Respondent: Ms.Neena Malhotra, CIT-DR

Section 143Section 234BSection 234DSection 254Section 32Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B” , BANGALORE Before Shri B.R.Baskaran, AM & Smt.Beena Pillai, JM IT(TP)A No.440/Bang/2015 : Asst.Year 2007-2008 M/s.LM Wind Power Blades The Dy.Commissioner of (India) Private Limited Vs. Income-tax, Circle 4(1)(1) Plot No.85, KIADB Industrial Bangalore. Area, Phase II, Thimmanayakana Halli, Dabaspet, Nelamangala Tal. Bangalore (Rural)– 562 111. PAN : AAACL3093R. (Appellant) (Respondent) IT(TP)A No.934/Bang/2015 : Asst.Year 2007-2008 The Dy.Commissioner of M/s.LM Wind Power Blades (India) Private Limited Income-tax, Circle 4(1)(1) Vs. Plot No.85, KIADB…

LM WIND POWER BLADES (INDIA) PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE

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

ITA 440/BANG/2015[2007-08]Status: DisposedITAT Bangalore30 Jan 2020AY 2007-08

Bench: Shri B.R.Baskaran, Am & Smt.Beena Pillai, Jm It(Tp)A No.440/Bang/2015 : Asst.Year 2007-2008 M/S.Lm Wind Power Blades The Dy.Commissioner Of (India) Private Limited Vs. Income-Tax, Circle 4(1)(1) Plot No.85, Kiadb Industrial Bangalore. Area, Phase Ii, Thimmanayakana Halli, Dabaspet, Nelamangala Tal. Bangalore (Rural)– 562 111. Pan : Aaacl3093R. (Appellant) (Respondent)

For Appellant: Sri.Dhanesh Bafna / Ms.Hirali Desai, CAFor Respondent: Ms.Neena Malhotra, CIT-DR

Section 143Section 234BSection 234DSection 254Section 32Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B” , BANGALORE Before Shri B.R.Baskaran, AM & Smt.Beena Pillai, JM IT(TP)A No.440/Bang/2015 : Asst.Year 2007-2008 M/s.LM Wind Power Blades The Dy.Commissioner of (India) Private Limited Vs. Income-tax, Circle 4(1)(1) Plot No.85, KIADB Industrial Bangalore. Area, Phase II, Thimmanayakana Halli, Dabaspet, Nelamangala Tal. Bangalore (Rural)– 562 111. PAN : AAACL3093R. (Appellant) (Respondent) IT(TP)A No.934/Bang/2015 : Asst.Year 2007-2008 The Dy.Commissioner of M/s.LM Wind Power Blades (India) Private Limited Income-tax, Circle 4(1)(1) Vs. Plot No.85, KIADB…

WARTSILA INDIA P.LTD,NAVI MUMBAI vs. DCIT 15(3)(1), MUMBAI

In the result, appeal by the assessee is allowed and appeal by the revenue is dismissed

ITA 696/MUM/2017[2009-10]Status: DisposedITAT Mumbai24 Apr 2019AY 2009-10

Bench: Shri M.Balaganesh, Am & Shri Ram Lal Negi, Jm M/S. Wartsila India Private Vs. Deputy Commissioner Of Limited (Formerly Known As Income Tax-15(3)(1) “Wartsila India Limited) Aayakar Bhavan 21St Floor, Kesar Solitaire, Mumbai Plot No.5, Sector 19 Palm Beach Road, Sanpada Navi Mumbai – 400 705 Pan/Gir No.Aaacw0345D (Appellant) .. (Respondent) Deputy Commissioner Of Vs. M/S. Wartsila Diesel India Income Tax-15(3)(1) Private Limited 21St Floor, Kesar Solitaire, Aayakar Bhavan Mumbai Plot No.5, Sector 19 Palm Beach Road, Sanpada Navi Mumbai – 400 705 Pan/Gir No.Aaacw0345D (Appellant) .. (Respondent)

Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “J”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAM LAL NEGI, JM M/s. Wartsila India Private Vs. Deputy Commissioner of Limited (Formerly known as Income Tax-15(3)(1) “Wartsila India Limited) Aayakar Bhavan 21st Floor, Kesar Solitaire, Mumbai Plot No.5, Sector 19 Palm Beach Road, Sanpada Navi Mumbai – 400 705 PAN/GIR No.AAACW0345D (Appellant) .. (Respondent) Deputy Commissioner of Vs. M/s. Wartsila Diesel India Income Tax-15(3)(1) Private Limited 21st Floor, Kesar Solitaire, Aayakar Bhavan Mumbai Plot No.5, Sector 19 Palm Beach Road, Sanpada Navi Mumbai – 400 705 PAN/G…

WARTSILA INDIA LTD,NAVI MUMBAI vs. ASST CIT RG 3(3), MUMBAI

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

ITA 5002/MUM/2013[2008-09]Status: DisposedITAT Mumbai04 Oct 2018AY 2008-09

Bench: Shri Shamim Yahya, Am & Shri Pawan Singh, Jm

For Appellant: Shri Manish Kumar Singh

Section 14ASection 80ISection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI PAWAN SINGH, JM I.T.A. No. 5002/Mum/2013 (Assessment Year: 2008-09) Wartsila India Limited Asst. CIT, Range-3(3) 21st Floor, Plot No.5, Aaykar Bhavan, Mumbai Sec-19, Palm Beach Road, Vs. Sanpada, Navi Mumbai-400 705 PAN/GIR No. AAACW 0345 D (Appellant) : (Respondent) : Shri J. D. Mistri Appellant by : Shri Manish Kumar Singh Respondent by Date of Hearing : 27.09.2018 Date of Pronouncement : 04.10.2018 O R D E R Per Shamim Yahya, A. M.: This appeal by the assessee is directed against the order by the learned Commissio…

CIT v. Kodak India (P.) Ltd.

Judgments citing CIT v. Kodak India (P.) Ltd.