CIT v. Tata Autocomp Systems Ltd.

56 Taxmann.com 206High Court2015#890 most cited

What is CIT v. Tata Autocomp Systems Ltd. authority for?

When determining the arm's length price for interest on a foreign currency loan advanced to an Associated Enterprise, the Indian Prime Lending Rate is not applicable. Instead, the interest rate should be benchmarked based on the prevailing foreign currency rate, such as EURIBOR, or the rate in the country where the loan is received/consumed.

119

judgments rely on this decision, according to BharatTax’s citation analysis of 367,244 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Tata Autocomp Systems Ltd. · Section 92B · arm's length price · interest rate benchmarking · foreign currency loan · associated enterprise loan · PLR rate · EURIBOR rate · loan to AE · transfer pricing adjustment

Also reported as

374 ITR 516230 Taxmann 649

Sections most often in play

Section 143(3)Section 92BSection 144C(13)Section 144C(5)Section 144BSection 234BSection 234CSection 271AA

Issues it is cited on

section 92b(1)safe harbour rulessection 72asection 32(2)interest on outstanding receivablessection 92(1)preliminary expensescorporate guaranteesafe harbourcup methodsection 92bsection 115jb(2)

Judgments citing CIT v. Tata Autocomp Systems Ltd.

Mahindra Homes Pvt. Ltd., Mumbai vs. ITO, RG- 7 (2)(1), Mumbai

In the result, appeal of the Assessee is allowed

ITA 7159/MUM/2018[2014-15]Status: DisposedITAT Mumbai03 Aug 2022AY 2014-15

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Ranjan Vora &For Respondent: Shri Rakesh Ranjan (CIT-DR)
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144C(1)Section 144C(5)Section 92C

…accordingly, the rate of borrowing prevailing in the India (eg SBI PLR) would be 7 ITA.No.7159/Mum./2018 Mahindra Homes Private Limited, Mumbai. appropriate benchmark for CCDs in fight of decision of Jurisdiction High Court in case of Tata Auto-comp Systems (374 ITR 516) and other decisions of jurisdictional ITAT 6. without prejudice, not adding premium on the rate of interest on CCDs, withoutappreciating the fact that the CCDs issued by the Assessee are unsecured borrowings. Undertaking a fresh search 7. undertaking a fresh search using Bloomberg database to benchmark the international transaction of payment…

Gmr Highways Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 3(1)(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 495/BANG/2020[2016-17]Status: DisposedITAT Bangalore25 May 2022AY 2016-17

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Highways Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle 3(1)(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1643/BANG/2019[2015-16]Status: DisposedITAT Bangalore25 May 2022AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bengaluru vs. M/S. Gmr Infrastructure Limited, Bengaluru

In the result, Ground no. 1 raised for A

ITA 1744/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 May 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bangalore vs. M/S. Gmr Infrastructure Limited, Bengaluru

In the result, Ground no. 1 raised for A

ITA 1743/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 May 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bengaluru vs. M/S. Gmr Infrastructure Limited, Bengaluru

In the result, Ground no. 1 raised for A

ITA 1742/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Gmr Infrastructure Ltd, Bangalore

In the result, Ground no. 1 raised for A

ITA 1741/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1705/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1622/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1600/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 May 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1599/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 May 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Sbs Transpole Logistics Pvt. Ltd., Gurgaon vs. ACIT, Circle- 22(2), New Delhi

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

ITA 6166/DEL/2017[2013-14]Status: DisposedITAT Delhi06 May 2022AY 2013-14

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Ms. Bhavya Bansal, CAFor Respondent: Ms. Meera Srivastava, CIT DR
Section 133(6)Section 143(3)Section 144C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-2’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER And DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No.6166/Del./2017 (ASSESSMENT YEAR : 2013-14) SBS Transpole Logistics Pvt. Ltd., vs. ACIT, Circle 22 (2), Plot No.217, Phase I, Sector 20, New Delhi. Near MDH Building, Gurgaon – 122 016 (Haryana). (PAN : AACCT0779Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Ms. Bhavya Bansal, CA REVENUE BY : Ms. Meera Srivastava, CIT DR Date of Hearing : 11.03.2022 Date of Order : 06.05.2022 O R D E R PER AMIT SHUKLA, JM The aforesaid appeal has been filed by the assess…

Oriental Aromatics Ltd, Mumbi, Mumbai vs. DCIT CC 1(2)(2), Mumbai

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

ITA 6331/MUM/2019[2014-15]Status: DisposedITAT Mumbai10 Mar 2022AY 2014-15
Section 143(3)Section 4Section 92(1)

…ITA No. 6331/Mum/2019 Assessment year 2014-15 Page 1 of 11 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI „J‟ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Amarjit Singh(Judicial Member)] Assessment year 2014-15 Oriental Aromatics Limited ……………….………Appellant 2nd floor, Jehangir Building 133, M G Road, Fort, Mumbai 400 001 [PAN: AAACO4618F] Vs. Deputy Commissioner of Income Tax Circle 1(2)(2) Mumbai ……………………Respondent Appearances by Vispi Patel and Suresh Dhoot for the appellant Ajit Kumar for the respondent Dates of the hearings : 13/12/2021 Date of pronouncement : 10/03/2022 O R D E R Per Pramod Kumar,…

Virgo Valves & Controls Ltd, Mumbai vs. DCIT 1(3), Mumbai

ITA 5617/MUM/2016[2009-10]Status: DisposedITAT Mumbai08 Mar 2022AY 2009-10
Section 143(3)Section 92C

…ITA No 3577/Mum/2014 ITA Nos. 5617 & 5337/Mum/2016 Assessment Years: 2008-09 to 2010-11 Page 1 of 13 IN THE INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI [Coram: Pramod Kumar, (Vice President) And Amarjit Singh, Judicial Member] ITA No. 361/Mum/2015 ITA Nos. 5617 & 5337/Mum/2016 Assessment Years: 2008-09 to 2010-11 M/s. Virgo Valves & Controls Ltd. ………….……… Appellant (now Virgo Valves & Controls Pvt Ltd.) 7B, 3rd Floor, Sambhava Chambers, Sir P.M.Road, Fort, Mumbai 400001 [PAN: AABCV8733H] Vs Deputy Commissioner of Income Tax 1(3) Mumbai …………………… Respondent Appearances: Aditya Ajgaonkar for the Appellant V…

Virgo Valves & Controls Ltd. (Now Virgo Valves & Controls Pvt. Ltd.), Mumbai vs. DCIT - 1(3), Mumbai

ITA 5337/MUM/2016[2008-09]Status: DisposedITAT Mumbai08 Mar 2022AY 2008-09
Section 143(3)Section 92C

…ITA No 3577/Mum/2014 ITA Nos. 5617 & 5337/Mum/2016 Assessment Years: 2008-09 to 2010-11 Page 1 of 13 IN THE INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI [Coram: Pramod Kumar, (Vice President) And Amarjit Singh, Judicial Member] ITA No. 361/Mum/2015 ITA Nos. 5617 & 5337/Mum/2016 Assessment Years: 2008-09 to 2010-11 M/s. Virgo Valves & Controls Ltd. ………….……… Appellant (now Virgo Valves & Controls Pvt Ltd.) 7B, 3rd Floor, Sambhava Chambers, Sir P.M.Road, Fort, Mumbai 400001 [PAN: AABCV8733H] Vs Deputy Commissioner of Income Tax 1(3) Mumbai …………………… Respondent Appearances: Aditya Ajgaonkar for the Appellant V…

Virgo Valves & Controls Ltd, Mumbai vs. DCIT 1(3), Mumbai

ITA 361/MUM/2015[2010-11]Status: DisposedITAT Mumbai08 Mar 2022AY 2010-11
Section 143(3)Section 92C

…ITA No 3577/Mum/2014 ITA Nos. 5617 & 5337/Mum/2016 Assessment Years: 2008-09 to 2010-11 Page 1 of 13 IN THE INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI [Coram: Pramod Kumar, (Vice President) And Amarjit Singh, Judicial Member] ITA No. 361/Mum/2015 ITA Nos. 5617 & 5337/Mum/2016 Assessment Years: 2008-09 to 2010-11 M/s. Virgo Valves & Controls Ltd. ………….……… Appellant (now Virgo Valves & Controls Pvt Ltd.) 7B, 3rd Floor, Sambhava Chambers, Sir P.M.Road, Fort, Mumbai 400001 [PAN: AABCV8733H] Vs Deputy Commissioner of Income Tax 1(3) Mumbai …………………… Respondent Appearances: Aditya Ajgaonkar for the Appellant V…

Virgo Valves & Controls Ltd, Mumbai vs. DCIT 1(3), Mumbai

ITA 3577/MUM/2014[2008-09]Status: DisposedITAT Mumbai08 Mar 2022AY 2008-09
Section 143(3)Section 92C

…ITA No 3577/Mum/2014 ITA Nos. 5617 & 5337/Mum/2016 Assessment Years: 2008-09 to 2010-11 Page 1 of 13 IN THE INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI [Coram: Pramod Kumar, (Vice President) And Amarjit Singh, Judicial Member] ITA No. 361/Mum/2015 ITA Nos. 5617 & 5337/Mum/2016 Assessment Years: 2008-09 to 2010-11 M/s. Virgo Valves & Controls Ltd. ………….……… Appellant (now Virgo Valves & Controls Pvt Ltd.) 7B, 3rd Floor, Sambhava Chambers, Sir P.M.Road, Fort, Mumbai 400001 [PAN: AABCV8733H] Vs Deputy Commissioner of Income Tax 1(3) Mumbai …………………… Respondent Appearances: Aditya Ajgaonkar for the Appellant V…

Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad vs. Maanaveeya Development & Finance (P) Limited, Hyderabad

ITA 1811/HYD/2018[2014-15]Status: DisposedITAT Hyderabad14 Dec 2021AY 2014-15

Bench: Shri A.M. Alankamony & Shri S.S. Godara

Section 1

…ITA Nos 134 of 2017 and others Manaveeya Development and Finance Ltd IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri A.M. Alankamony, Accountant Member and Shri S.S. Godara, Judicial Member Appeal in ITA A.Y Appellant Respondent 134/Hyd/2017 2011-12 Maanaveeya A.I.C.T. Development & Circle 16(2) Finance P Ltd Hyderabad Hyderabad PAN:AAECM1085E 149/Hyd/2017 2011-12 Dy.C.I.T. Maanaveeya Development Circle 16(2) & Finance P Ltd Hyderabad Hyderabad PAN:AAECM1085E 565/Hyd/2017 2012-13 -do- Dy.C.I.T. Circle 16(2) Hyderabad 1507/Hyd/2018 2013-14 -do- -do…

Maanaveeya Development & Finance Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad

ITA 1682/HYD/2018[2014-15]Status: DisposedITAT Hyderabad14 Dec 2021AY 2014-15

Bench: Shri A.M. Alankamony & Shri S.S. Godara

Section 1

…ITA Nos 134 of 2017 and others Manaveeya Development and Finance Ltd IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri A.M. Alankamony, Accountant Member and Shri S.S. Godara, Judicial Member Appeal in ITA A.Y Appellant Respondent 134/Hyd/2017 2011-12 Maanaveeya A.I.C.T. Development & Circle 16(2) Finance P Ltd Hyderabad Hyderabad PAN:AAECM1085E 149/Hyd/2017 2011-12 Dy.C.I.T. Maanaveeya Development Circle 16(2) & Finance P Ltd Hyderabad Hyderabad PAN:AAECM1085E 565/Hyd/2017 2012-13 -do- Dy.C.I.T. Circle 16(2) Hyderabad 1507/Hyd/2018 2013-14 -do- -do…

Maanaveeya Development & Finance Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad

ITA 1507/HYD/2018[2013-14]Status: DisposedITAT Hyderabad14 Dec 2021AY 2013-14

Bench: Shri A.M. Alankamony & Shri S.S. Godara

Section 1

…ITA Nos 134 of 2017 and others Manaveeya Development and Finance Ltd IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri A.M. Alankamony, Accountant Member and Shri S.S. Godara, Judicial Member Appeal in ITA A.Y Appellant Respondent 134/Hyd/2017 2011-12 Maanaveeya A.I.C.T. Development & Circle 16(2) Finance P Ltd Hyderabad Hyderabad PAN:AAECM1085E 149/Hyd/2017 2011-12 Dy.C.I.T. Maanaveeya Development Circle 16(2) & Finance P Ltd Hyderabad Hyderabad PAN:AAECM1085E 565/Hyd/2017 2012-13 -do- Dy.C.I.T. Circle 16(2) Hyderabad 1507/Hyd/2018 2013-14 -do- -do…