CIT v. Tara Jewels Exports (P.) Ltd. (80 Taxmann.com 117)

IMS HEALTH ANALYTICS SERVICES PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD-3(1)(1), BANGALORE

ITA 300/BANG/2022[2017-18]Status: DisposedITAT Bangalore18 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyit(Tp)A No.300/Bang/2022

For Appellant: Shri Ajit Tolani & Sri Darpan Kriplani, CAFor Respondent: Shri A Sreenivasa Rao, CIT (DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(TP)A No.300/Bang/2022 Assessment Years : 2017-18 IQVIA Analytics Services Pvt. Ltd., (formerly known as IMS Health Analytics Services Pvt. Ltd.,) Omega 9th Floor, Embassy Techsquare, Marathahalli-Sarjapur Outer Ring Road, Kadubeesanahalli, Bengaluru - 560 008. PAN – AADCP 1532 C APPELLANT Vs. The Income Tax Officer, Ward - 3(1)(1), Bengaluru. NFAC, Delhi. RESPONDENT Assessee by : Shri Ajit Tolani & Sri Darpan Kriplani, CA Revenue by : Shri A Sreenivasa Rao, CIT (DR) Date…

IMERYS CERAMICS INDIA PRIVATE LIMITED ,HYDERABAD vs. DCIT CIRCLE -2(1), HYDERABAD

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

ITA 494/HYD/2022[2018-19]Status: DisposedITAT Hyderabad21 May 2024AY 2018-19

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri Mithilesh Sai, ARFor Respondent: Ms. TH Vijaya Lakshmi, CIT-DR

Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA-TP No. 494/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) Imerys Ceramics India Deputy Commissioner of Private Limited, Vs. Income Tax, Hyderabad Circle-2(1), [PAN No. AAACJ7424Q] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri Mithilesh Sai, AR रधजस्‍व द्वधरध/Revenue by: Ms. TH Vijaya Lakshmi, CIT-DR सुिवधई की तधरीख/Date of hearing: 08/04/2024 घोर्णध की…

DCIT, CIRCLE -2(1), HYDERABAD vs. TPSC(INDIA) PRIVATE LIMITED, HYDERABAD

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

ITA 225/HYD/2022[2017-18]Status: DisposedITAT Hyderabad18 Mar 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri P.V.S.S. Prasad, ARFor Respondent: Shri K. Madhusudan, CIT-DR

Section 143(3)Section 92C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA-TP No. 225/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2017-18) TPSC (India) Private Vs. Deputy Commissioner Limited, of Income Tax, Hyderabad Circle-2(1), [PAN No. AABCT1309H] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध / Assessee by: Shri P.V.S.S. Prasad, AR रधजस्‍व द्वधरध / Revenue by: Shri K. Madhusudan, CIT-DR सुिवधई की तधरीख/Date of hearing: 28/02/2024 घोर्णध की तधर…

M/S TOYOTA KIRLOSKAR MOTORS (P) LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE-1 , BANGALORE

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

ITA 150/BANG/2017[2012-13]Status: DisposedITAT Bangalore02 Dec 2022AY 2012-13

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Sri Padam Chand Khincha, A.RFor Respondent: Sri Sunil Kumar Singh, D.R

Section 40A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.150/Bang/2017 & 320/Bang/2019 Assessment Year : 2012-2013 & 2014-2015 M/s. Toyota Kirloskar Motor (P) Ltd. Plot No.21, Bidadi Industrial Area Ramanagar District ACIT LTU Circle-1 Vs. Bngalore 562 109 Bangalore PAN NO : AAACT5415B APPELLANT RESPONDENT Appellant by : Sri Padam Chand Khincha, A.R. Respondent by : Sri Sunil Kumar Singh, D.R. Date of Hearing : 27.09.2022 Date of Pronouncement : 02.12.2022 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEM…

DEPUTY COMMISSIONER OF INCOME TAX OFFICER CIRCLE-3(1)(1), BANGALORE vs. M/S FMC INDIA PRIVATE LIMITED , BANGALORE

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

ITA 2732/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Sept 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14 M/S. Fmc India Pvt. The Assistant Ltd., Commissioner Of Embassy Star 1St Floor, Income Tax, No. 8 Palace Road, Circle 3(1)(1), Bangalore – 560 052. Bangalore. Vs. Pan: Aaacf4579N Appellant Respondent & Assessment Year : 2013-14 (By Revenue) Assessee By : Shri Nageswar Rao, Advocate Revenue By : Smt. S. Praveena, Cit Drp-2 Date Of Hearing : 07-07-2022 Date Of Pronouncement : 29-09-2022 Order Per Beena Pillaipresent Cross Appeals Are Filed By The Assessee & Revenue Against Order Dated 23/07/2018 Passes By The Ld.Cit(A)-3, Bangalore For Assessment Year 2013-14 On Following Grounds Of Appeal:

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Smt. S. Praveena, CIT DRP-2

Section 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2013-14 M/s. FMC India Pvt. The Assistant Ltd., Commissioner of Embassy Star 1st Floor, Income Tax, No. 8 Palace Road, Circle 3(1)(1), Bangalore – 560 052. Bangalore. Vs. PAN: AAACF4579N APPELLANT RESPONDENT & Assessment Year : 2013-14 (By Revenue) Assessee by : Shri Nageswar Rao, Advocate Revenue by : Smt. S. Praveena, CIT DRP-2 Date of Hearing : 07-07-2022 Date of Pronouncement : 29-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present cross appeal…

M/S FMC INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

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

ITA 2611/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Sept 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14 M/S. Fmc India Pvt. The Assistant Ltd., Commissioner Of Embassy Star 1St Floor, Income Tax, No. 8 Palace Road, Circle 3(1)(1), Bangalore – 560 052. Bangalore. Vs. Pan: Aaacf4579N Appellant Respondent & Assessment Year : 2013-14 (By Revenue) Assessee By : Shri Nageswar Rao, Advocate Revenue By : Smt. S. Praveena, Cit Drp-2 Date Of Hearing : 07-07-2022 Date Of Pronouncement : 29-09-2022 Order Per Beena Pillaipresent Cross Appeals Are Filed By The Assessee & Revenue Against Order Dated 23/07/2018 Passes By The Ld.Cit(A)-3, Bangalore For Assessment Year 2013-14 On Following Grounds Of Appeal:

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Smt. S. Praveena, CIT DRP-2

Section 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2013-14 M/s. FMC India Pvt. The Assistant Ltd., Commissioner of Embassy Star 1st Floor, Income Tax, No. 8 Palace Road, Circle 3(1)(1), Bangalore – 560 052. Bangalore. Vs. PAN: AAACF4579N APPELLANT RESPONDENT & Assessment Year : 2013-14 (By Revenue) Assessee by : Shri Nageswar Rao, Advocate Revenue by : Smt. S. Praveena, CIT DRP-2 Date of Hearing : 07-07-2022 Date of Pronouncement : 29-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present cross appeal…

JOINT COMMISSIONER OF INCOME TAX LTU (OSD) CIRCLE-1 , BANGALORE vs. M/S TOYOTA KIRLOSKAR MOTORS PVT LTD , BANGALORE

In the result, the appeal filed by the Revenue and assessee are partly allowed for statistical purposes

ITA 2016/BANG/2018[2013-14]Status: DisposedITAT Bangalore18 Aug 2021AY 2013-14

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.P.C.Kincha, CAFor Respondent: Sri.Muzaffar Hussaain, CIT-DR

Section 192

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.2016/Bang/2018 : Asst.Year 2013-2014 The Joint Commissioner of M/s.Toyota Kirloskar Motors Income-tax, LTU (OSD) Circle-1 Private Limited, Plot No.1, v. Bangalore. Bidadi Industrial Area, Ramanagar, Dist., Bidadi Bangalore – 562 109. PAN : AAACT5415B. (Appellant) (Respondent) ITA No.1972/Bang/2018 : Asst.Year 2013-2014 M/s.Toyota Kirloskar Motors The Joint Commissioner of Private Limited, Plot No.1, Bidadi Income-tax, LTU (OSD) Circle- v. Industrial Area, Ramanagar, Dist., 1 Bangalo…

M/S. TOYOTA KIRLOSKAR MOTOR PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, LTU, BANGALORE

In the result, the appeal filed by the Revenue and assessee are partly allowed for statistical purposes

ITA 1972/BANG/2018[2013-14]Status: DisposedITAT Bangalore18 Aug 2021AY 2013-14

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.P.C.Kincha, CAFor Respondent: Sri.Muzaffar Hussaain, CIT-DR

Section 192

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.2016/Bang/2018 : Asst.Year 2013-2014 The Joint Commissioner of M/s.Toyota Kirloskar Motors Income-tax, LTU (OSD) Circle-1 Private Limited, Plot No.1, v. Bangalore. Bidadi Industrial Area, Ramanagar, Dist., Bidadi Bangalore – 562 109. PAN : AAACT5415B. (Appellant) (Respondent) ITA No.1972/Bang/2018 : Asst.Year 2013-2014 M/s.Toyota Kirloskar Motors The Joint Commissioner of Private Limited, Plot No.1, Bidadi Income-tax, LTU (OSD) Circle- v. Industrial Area, Ramanagar, Dist., 1 Bangalo…

SUMITOMO CHEMICAL (I) P.LTD,MUMBAI vs. DCIT 1(3)(1), MUMBAI

In the result, assessee’s appeal is partly allowed

ITA 6432/MUM/2017[2013-14]Status: DisposedITAT Mumbai27 Jul 2020AY 2013-14

Bench: Shri Saktijit Deyand Shri S. Rifaur Rahman

For Appellant: Ms. Karishma PhatarphekarFor Respondent: Shri Bhoopathi

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J”BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.6432/Mum./2017 (Assessment Year : 2013–14) Sumitomo Chemical India Pvt. Ltd. 195/7, 7th Floor, Moti Mahal ……………. Appellant J.T. Road, Churchgate Mumbai 400 020 PAN–AAECS3750L v/s Dy. Commissioner of Income Tax ……………. Respondent Circl–13(1), Mumbai Assessee by :Ms. Karishma Phatarphekar Revenue by :Shri Bhoopathi Date of Hearing – 06.07.2020 Date of Order – 27.07.2020 O R D E R PER SAKTIJIT DEY. J.M. The captioned appeal has been filed by the assessee challenging t…

ASST CIT 15(2)(1), MUMBAI vs. IOT DESIGN & ENGINEERING LTD, MUMBAI

ITA 63/MUM/2016[2011-12]Status: DisposedITAT Mumbai17 Jun 2020AY 2011-12

Bench: Shri Saktijit Dey & Shri G. Manjunathaiot Design & Engineering Vs. Dcit-10(3) Limited Aaykar Bhawan, M.K.Road Plot No.Y2, Ceat Tyre Road, Mumbai-400 020 Near Nahur Railway Station, Bhandup(W) Mumbai-400 078

Section 143(3)Section 144C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER IOT Design & Engineering Vs. DCIT-10(3) Limited Aaykar Bhawan, M.K.Road Plot No.Y2, Ceat Tyre Road, Mumbai-400 020 Near Nahur Railway Station, Bhandup(W) Mumbai-400 078 PAN/GIR No.AABCI7624L (Appellant) .. Respondent) & IOT Design & Engineering Vs. DCIT-15(2)(1) Limited Aaykar Bhawan, M.K.Road Plot No.Y2, Ceat Tyre Road, Mumbai-400 020 Near Nahur Railway Station, Bhandup(W) Mumbai-400 078 PAN/GIR No.AABCI7624L (Appellant) .. Respondent) & ITA.No.63/Mum/2016 (Assessment Year…

IOT DESIGN & ENGINEERING LTD,MUMBAI vs. DCIT 10(3), MUMBAI

ITA 4722/MUM/2016[2010-11]Status: DisposedITAT Mumbai17 Jun 2020AY 2010-11

Bench: Shri Saktijit Dey & Shri G. Manjunathaiot Design & Engineering Vs. Dcit-10(3) Limited Aaykar Bhawan, M.K.Road Plot No.Y2, Ceat Tyre Road, Mumbai-400 020 Near Nahur Railway Station, Bhandup(W) Mumbai-400 078

Section 143(3)Section 144C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER IOT Design & Engineering Vs. DCIT-10(3) Limited Aaykar Bhawan, M.K.Road Plot No.Y2, Ceat Tyre Road, Mumbai-400 020 Near Nahur Railway Station, Bhandup(W) Mumbai-400 078 PAN/GIR No.AABCI7624L (Appellant) .. Respondent) & IOT Design & Engineering Vs. DCIT-15(2)(1) Limited Aaykar Bhawan, M.K.Road Plot No.Y2, Ceat Tyre Road, Mumbai-400 020 Near Nahur Railway Station, Bhandup(W) Mumbai-400 078 PAN/GIR No.AABCI7624L (Appellant) .. Respondent) & ITA.No.63/Mum/2016 (Assessment Year…

GIESECKE & DEVRIENT INDIA PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

ITA 5924/DEL/2012[2008-09]Status: DisposedITAT Delhi23 Aug 2018AY 2008-09

Bench: Shri Pramod Kumar & Shri Sudhanshu Srivastava

Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’ NEW DELHI BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-5924/Del/2012 (Assessment Year: 2008-09) Giesecke & Devrient India vs DCIT Pvt. Ltd. Circle-12(1), Corporate Office, Plot #57, Central Revenue Building Sector-44 New Delhi Gurgaon PAN : AABCG4223D Assessee by Sh. Harpreet Ajmani, Adv., Sh. Rohan Khare, Adv. Revenue by Ms. Vatsala Jha, CIT, DR Date of Hearing 24.05.2018 Date of Pronouncement 23.08.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. This present appeal by the assessee is preferred agains…

CIT v. Tara Jewels Exports (P.) Ltd.

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