CIT v. Subrata Dutta Choudhary

197 Taxmann 71High Court2011#13672 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2018 to 2026.

Sections most often in play

Section 10BSection 10CSection 115JBSection 14ASection 1961: Section 10Section 1961: Section 115JBSection 1961: Section 142(1)Section 1961: Section 143(2)

Issues it is cited on

section 36(2)arm's length pricesection 92cassociated enterprisedispute resolution paneltransfer pricing adjustmentsection 92international transactiondraft assessment ordersection 40appeal before the tribunalprevious year

Judgments citing CIT v. Subrata Dutta Choudhary

D.C.I.T Cir - 10(1), Kolkata vs. M/S Eureka Forbs Ltd, Kolkata

The appeal is dismissed

ITA 2037/KOL/2019[2015-16]Status: DisposedITAT Kolkata12 Jan 2026AY 2015-16

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 14ASection 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C' BENCH, KOLKATA Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.: 1246, 1247, 1248 & 2037/KOL/2019 Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 D.C.I.T Cir-10(1), Kolkata Vs. M/s. Eureka Forbes Ltd. (Appellant) (Respondent) PAN: AAACE5767F Appearances: Department represented by Assessee represented by Date of concluding the hearing Date of pronouncing the order : Praveen Kishore, CIT (DR). : Dr. Samir Chakrborty, AR and Abhijit Biswash, AR. : 15-October-2025 : 12-January-2026 ORDER PER RAKESH MISHRA, ACCOUN…

D.C.I.T Cir - 10(1), Kolkata vs. M/S Eureka Forbs Ltd, Kolkata

The appeal is dismissed

ITA 1247/KOL/2019[2013-14]Status: DisposedITAT Kolkata12 Jan 2026AY 2013-14

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 14ASection 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C' BENCH, KOLKATA Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.: 1246, 1247, 1248 & 2037/KOL/2019 Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 D.C.I.T Cir-10(1), Kolkata Vs. M/s. Eureka Forbes Ltd. (Appellant) (Respondent) PAN: AAACE5767F Appearances: Department represented by Assessee represented by Date of concluding the hearing Date of pronouncing the order : Praveen Kishore, CIT (DR). : Dr. Samir Chakrborty, AR and Abhijit Biswash, AR. : 15-October-2025 : 12-January-2026 ORDER PER RAKESH MISHRA, ACCOUN…

Bosch Rexroth (India) Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-1(1)(3), Ahmedabad

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

ITA 448/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad14 Oct 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. Advocate & ShriFor Respondent: Shri Ankit Jain, Sr. D.R
Section 145ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No. 931/Ahd/2015 (Assessment Year: 2010-11) Hagglunds Drives (India) Pvt. Ltd. Vs. Deputy Commissioner of (Now merged in Bosch Rexroth Income Tax, (India) Ltd.), Circle-1(1)(2), Sanand Viramgam Highway, Ahmedabad Mouje, Iyava, Taluka Sanand, Ahmedabad-382170 [PAN No.AAACH5278G] (Appellant) .. (Respondent) I.T.A. No. 448/Ahd/2016 (Assessment Year: 2011-12) Bosch Rexroth (India) Pvt. Ltd., Vs. Income Tax Officer, (Formerly known as Bosch Rexroth Ward-1(1)(3),…

Hagglunds Drives (India) Pvt. Ltd. ( Now Merged in Bosch Rexroth (India) Ltd.), Ahmedabad vs. The Dy.CIT, Circle-1(1)(2), Ahmedabad

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

ITA 931/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad14 Oct 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. Advocate & ShriFor Respondent: Shri Ankit Jain, Sr. D.R
Section 145ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No. 931/Ahd/2015 (Assessment Year: 2010-11) Hagglunds Drives (India) Pvt. Ltd. Vs. Deputy Commissioner of (Now merged in Bosch Rexroth Income Tax, (India) Ltd.), Circle-1(1)(2), Sanand Viramgam Highway, Ahmedabad Mouje, Iyava, Taluka Sanand, Ahmedabad-382170 [PAN No.AAACH5278G] (Appellant) .. (Respondent) I.T.A. No. 448/Ahd/2016 (Assessment Year: 2011-12) Bosch Rexroth (India) Pvt. Ltd., Vs. Income Tax Officer, (Formerly known as Bosch Rexroth Ward-1(1)(3),…

DCIT, Circle-10(1), Kolkata vs. M/S. Dic India Ltd, Kolkata

In the result, both the appeals of the Revenue are partly allowed

ITA 1363/KOL/2017[2011-12]Status: DisposedITAT Kolkata03 May 2019AY 2011-12

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 14ASection 28Section 36(1)(vii)Section 43B

…M/s. DIC India Ltd. AYs- 2010-11 & 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH, “C” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. Nos. 1362 & 1363/Kol/2017 Assessment Years: 2010-11 & 2011-12 DCIT, Circle 10(1), Kolkata Vs. M/s. DIC India Ltd. (PAN: AABCC 0703 C) Appellant Respondent Date of Hearing 11.02.2019 Date of Pronouncement 03.05.2019 For the Appellant Dr. P.K. Srihari, CIT, DR For the Respondent Shri D.S. Damle, FCA & Shri Akkal Dudhwewala, FCA ORDER Per Shri A.T.Varkey, JM These appeals…

DCIT, Circle-10(1), Kolkata vs. M/S. Dic India Ltd, Kolkata

In the result, both the appeals of the Revenue are partly allowed

ITA 1362/KOL/2017[2010-11]Status: DisposedITAT Kolkata03 May 2019AY 2010-11

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 14ASection 28Section 36(1)(vii)Section 43B

…M/s. DIC India Ltd. AYs- 2010-11 & 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH, “C” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. Nos. 1362 & 1363/Kol/2017 Assessment Years: 2010-11 & 2011-12 DCIT, Circle 10(1), Kolkata Vs. M/s. DIC India Ltd. (PAN: AABCC 0703 C) Appellant Respondent Date of Hearing 11.02.2019 Date of Pronouncement 03.05.2019 For the Appellant Dr. P.K. Srihari, CIT, DR For the Respondent Shri D.S. Damle, FCA & Shri Akkal Dudhwewala, FCA ORDER Per Shri A.T.Varkey, JM These appeals…

DCIT, Cir-10(1), Kolkata vs. M/S Maa Amba Infrastructure (P) Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1309/KOL/2015[2012-2013]Status: DisposedITAT Kolkata23 Mar 2018AY 2012-2013

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1309/Kol/2015 Assessment Year : 2012-13 Dcit, Circle-10(1), Kolkata -Vs- M/S Maa Amba Infrastructure (P) Ltd. [Pan: Aaecm 6507 F] (Appellant) (Respondent)

For Appellant: Shri Saurabh Kumar, Addl. CIT Sr. DRFor Respondent: Shri Akkal Dudhewala, AR
Section 143(3)Section 22

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 1309/Kol/2015 Assessment Year : 2012-13 DCIT, Circle-10(1), Kolkata -vs- M/s Maa Amba Infrastructure (P) Ltd. [PAN: AAECM 6507 F] (Appellant) (Respondent) For the Appellant : Shri Saurabh Kumar, Addl. CIT Sr. DR For the Respondent : Shri Akkal Dudhewala, AR Date of Hearing : 19.03.2018 Date of Pronouncement : 23.03.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax(Appeals)-4, Kolkata [in short t…

CIT v. Subrata Dutta Choudhary (197 Taxmann 71) — Cited in 7 Judgments | BharatTax