CIT v. Tata Power Solar Systems Ltd.

77 Taxmann.com 326High Court2017#6302 most cited
19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also reported as

298 CTR 197

Sections most often in play

Section 10B(4)Section 10CSection 10DSection 143(3)Section 144C(3)Section 250Section 271(1)(c)Section 274

Issues it is cited on

section 144c(3)far analysisrelated party transactiontransactional net margin methodcomparable companiesassociated enterprisesassociated enterprisesection 92ca(3)tnmminternational transactionarm's length pricedispute resolution panel

Judgments citing CIT v. Tata Power Solar Systems Ltd.

HERE SOLUTIONS INDIA PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 10 (1)(1), MUMBAI

In the result, the appeal of the asessee bearing ITA No

ITA 5918/MUM/2024[2014-15]Status: DisposedITAT Mumbai08 May 2025AY 2014-15

Bench: Shrianikesh Banerjee () & Shri Girish Agrawal ()

Section 143(3)Section 144C(3)Section 250Section 92D

…1 ITA 5918/Mum/2024 Here Solutions India Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRIANIKESH BANERJEE (JUDICIAL MEMBER) AND SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER) I.T.A. No.5918/Mum/2024 (Assessment year 2014-15) HERE Solutions India Private Limited vs Assistant Commissioner of Income- 11 Floor, B Wing, Nesco IT Park tax, Circle 10(1)(1), Mumbai Tower 4, Western Express Highway Room No.209, Aayakar Bhavan Goregaon (East), Mumbai-400 063 M.K. Road, Mumbai-400 020 PAN: AACCN7231R APPELLANT RESPONDENT Assessee represented by Shri Ketan Ved Department represented by Shri Ajay…

CITIGROUP GLOBAL MARKETS (INDIA) PRIVATE LIMITED,MUMBAI vs. DCIT, CIRCLE-4(1), MUMBAI

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

ITA 72/MUM/2018[2010-11]Status: DisposedITAT Mumbai25 Oct 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Citigroup Global Markets (India) Private Limited The Dcit 1402, 14Th Floor, Circle -4(1), First International Financial Aaykar Bhavan Centre, Vs. M.K. Road, Bandra Kurla Complex, Mumbai-400 020 G Block, Bandra (East), Mumbai-400 051 (Appellant) (Respondent) Pan No.Aaecs7234F Citigroup Global Markets (India) The Jcit (Osd) Private Limited 4(1)(1) 1402, 14Th Floor, Room No. 640, 6 Th Floor, First International Financial Aaykar Bhavan, Centre, Vs. M.K. Road, Bandra Kurla Complex, G Block, Bandra (East), Mumbai-400 020 Mumbai-400 051 (Appellant) (Respondent) Assessee By : Shri Nishant Thakkar & Mr. Jasmin Amalsadwala, Ars Revenue By : Ms. Vranda U. Matkari, Dr Date Of Hearing: 04/08/2023 Date Of Pronouncement : 25/10/2023

For Appellant: Shri Nishant Thakkar &For Respondent: Ms. Vranda U. Matkari, DR
Section 143(3)Section 144CSection 73

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Citigroup Global Markets (India) Private Limited The DCIT 1402, 14th Floor, Circle -4(1), First International Financial Aaykar Bhavan Centre, Vs. M.K. Road, Bandra Kurla Complex, Mumbai-400 020 G Block, Bandra (East), Mumbai-400 051 (Appellant) (Respondent) PAN No.AAECS7234F Citigroup Global Markets (India) The JCIT (OSD) Private Limited 4(1)(1) 1402, 14th Floor, Room No. 640, 6 th Floor, First International Financial Aaykar Bhavan, Centre, Vs. M.K. Road, Bandra Kurla Complex, G Block, Bandra (E…

JOINT COMMISSIONER OF INCOME TAX (OSD)-4(1)(1), MUMBAI vs. CITIGROUP GLOBAL MARKETS (INDIA) PRIVATE LIMITED, MUMBAI

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

ITA 45/MUM/2018[2010-11]Status: DisposedITAT Mumbai25 Oct 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Citigroup Global Markets (India) Private Limited The Dcit 1402, 14Th Floor, Circle -4(1), First International Financial Aaykar Bhavan Centre, Vs. M.K. Road, Bandra Kurla Complex, Mumbai-400 020 G Block, Bandra (East), Mumbai-400 051 (Appellant) (Respondent) Pan No.Aaecs7234F Citigroup Global Markets (India) The Jcit (Osd) Private Limited 4(1)(1) 1402, 14Th Floor, Room No. 640, 6 Th Floor, First International Financial Aaykar Bhavan, Centre, Vs. M.K. Road, Bandra Kurla Complex, G Block, Bandra (East), Mumbai-400 020 Mumbai-400 051 (Appellant) (Respondent) Assessee By : Shri Nishant Thakkar & Mr. Jasmin Amalsadwala, Ars Revenue By : Ms. Vranda U. Matkari, Dr Date Of Hearing: 04/08/2023 Date Of Pronouncement : 25/10/2023

For Appellant: Shri Nishant Thakkar &For Respondent: Ms. Vranda U. Matkari, DR
Section 143(3)Section 144CSection 73

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Citigroup Global Markets (India) Private Limited The DCIT 1402, 14th Floor, Circle -4(1), First International Financial Aaykar Bhavan Centre, Vs. M.K. Road, Bandra Kurla Complex, Mumbai-400 020 G Block, Bandra (East), Mumbai-400 051 (Appellant) (Respondent) PAN No.AAECS7234F Citigroup Global Markets (India) The JCIT (OSD) Private Limited 4(1)(1) 1402, 14th Floor, Room No. 640, 6 th Floor, First International Financial Aaykar Bhavan, Centre, Vs. M.K. Road, Bandra Kurla Complex, G Block, Bandra (E…

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (LTU) , BANGALORE

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

ITA 2835/BANG/2017[2013-14]Status: DisposedITAT Bangalore20 Jan 2023AY 2013-14

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/S.Dell International Services The Additional Commissioner India Private Limited Of Income-Tax (Ltu) V. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. Pan : Aaach1925Q. (Appellant) (Respondent) Appellant By : Sri.T.Suryanarayana, Advocate Respondent By : Sri.Praveen Karanth, Cit-Dr Date Of Pronouncement : 20.01.2023 Date Of Hearing : 13.01.2023 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 30.11.2017 Passed U/S 143(3) R.W.S. 144C 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 Business Of Manufacturing & Trading In Computer Systems Including Support & Maintenance Services & Leasing Of Computers. For The Assessment Year 2013-2014, The Return Of Income Was Filed On 30.11.2013 Declaring Total Income Of Rs.22,31,24,760. The Assessment Was Selected For Scrutiny & Notice U/S 143(2) Of The I.T.Act Was Issued On 2 It(Tp)A No.2835/Bang/2017. M/S.Dell International Services India Private Limited. 11.09.2014. During The Course Of Assessment Proceedings, It Was Noticed That The International Transactions Entered By The Assessee With Its Associated Enterprises (Aes) Had Exceeded The Prescribed Limit, Hence, The Matter Was Referred To The Transfer Pricing Officer (Tpo) To Determine The Arm’S Length Price (Alp) Of The Said Transaction. The Tpo Passed Order U/S 92Ca Of The I.T.Act On 19.10.2016. In The Said Order, The Tpo Had Proposed Following Adjustments:-

For Appellant: Sri.T.Suryanarayana, AdvocateFor Respondent: Sri.Praveen Karanth, CIT-DR
Section 143(2)Section 143(3)Section 144CSection 40Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/s.Dell International Services The Additional Commissioner India Private Limited of Income-tax (LTU) v. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. PAN : AAACH1925Q. (Appellant) (Respondent) Appellant by : Sri.T.Suryanarayana, Advocate Respondent by : Sri.Praveen Karanth, CIT-DR Date of Pronouncement : 20.01.2023 Date of Hearing : 13.01.2023 O R D E R Per George George K, JM…

TRUMPF (INDIA) PRIVATE LIMITED,PUNE vs. INCOME-TAX OFFICER, WARD 7(5), PUNE

In the result, the appeal is dismissed

ITA 442/PUN/2020[2010-11]Status: DisposedITAT Pune15 Sept 2022AY 2010-11

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपील सं. / Ita No.442/Pun/2020 "नधा"रण वष" / Assessment Year : 2010-11

…actually not found out to be so, the assessee can also seek exclusion of a company which was wrongly treated by it as comparable. Our view is fortified by the judgment of the Hon’ble jurisdictional High Court in CIT Vs. Tata Power Solar Systems Ltd. (2017) 298 CTR 197 (Bom.). 8. Now comes the question as to whether ICC International Agencies Ltd. is really not comparable so as to qualify for exclusion? The TPO accepted the segmental financials of the company which are germane to the functional profile of the assessee in the international transaction under consideration. This fact is not disputed by the ld. A…

MACQUARE CAPITAL SECURITIES INDIA P.LTD,MUMBAI vs. DCIT 3(2), MUMBAI

In the result the appeal of the revenue ITA no-

ITA 5709/MUM/2014[2008-09]Status: DisposedITAT Mumbai05 Aug 2022AY 2008-09

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

For Appellant: Ms Jasmin AmasadvalaFor Respondent: Shri Sauel Pitta, CIT-DR
Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J” :MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITANo.5636/MUM/2014 Assessment Year 2008-09 DCIT(3(2), M/s Macquarie Capital (India) Pvt. Mumabi. Ltd. vs. (Formerly Known as Macquarie Capital Advisors (India) Pvt. Ltd.) 92, Level 9, 2 North Avenue, Bandra Kurla Complex Mumbai- 400051. PAN. No. AAACB2354D (Appellant) (Respondent) ITANo. 5709/MUM./2014 Assessment Year 2008-09 M/s Macquarie Capital (India) Pvt. DCIT(3(2), Ltd. Mumabi. (Formerly Known as Macquarie vs. Capital Advisors (India) Pvt. Ltd.) 92…

DCIT 3(2), MUMBAI vs. MACQUARIE CAPITAL INDIA P.LTD, MUMBAI

In the result the appeal of the revenue ITA no-

ITA 5636/MUM/2014[2008-09]Status: DisposedITAT Mumbai05 Aug 2022AY 2008-09

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

For Appellant: Ms Jasmin AmasadvalaFor Respondent: Shri Sauel Pitta, CIT-DR
Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J” :MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITANo.5636/MUM/2014 Assessment Year 2008-09 DCIT(3(2), M/s Macquarie Capital (India) Pvt. Mumabi. Ltd. vs. (Formerly Known as Macquarie Capital Advisors (India) Pvt. Ltd.) 92, Level 9, 2 North Avenue, Bandra Kurla Complex Mumbai- 400051. PAN. No. AAACB2354D (Appellant) (Respondent) ITANo. 5709/MUM./2014 Assessment Year 2008-09 M/s Macquarie Capital (India) Pvt. DCIT(3(2), Ltd. Mumabi. (Formerly Known as Macquarie vs. Capital Advisors (India) Pvt. Ltd.) 92…

OPTIVA INDIA TECHNOLOGIES PVT. LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 3,, PUNE

The appeal of the assessee is partly allowed for statistical purposes

ITA 194/PUN/2021[2016-17]Status: DisposedITAT Pune21 Jul 2022AY 2016-17
For Appellant: Shri Darpan KirpalaniFor Respondent: Shri Shishir Srivastava

…ugh judicial precedents permitting an assessee to claim withdrawal of company from the list of comparables which was inadvertently included by it in the list of comparables. The Hon‟ble jurisdictional High Court in CIT Vs. Tata Power Solar Systems Ltd. (2017) 298 CTR 197 (Bom.) has reiterated this view which was also taken by the Hon‟ble Punjab & Haryana High Court in CIT Vs. Quartz Systems India (P) Ltd. (2011) 244 CTR 542 (P&H). Thus, in principle, there can be no quarrel over the proposition that an assessee can claim removal of a non- comparable company from the list of comparables drawn by it which was wrong…

ACIT 12(3)(2), MUMBAI vs. MORGAN STANLEY ADVANTAGE SERVICES P.LTD, MUMBAI

In the result, appeal of the Revenue is dismissed and Cross

ITA 1215/MUM/2016[2011-12]Status: DisposedITAT Mumbai24 May 2022AY 2011-12
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ACIT-12(3)(2) Vs. M/s. Morgan Stanley Room No.147B, Advantage Services Pvt. Ltd., 1st Floor, Aayakar Bhavan Athena Building No.5 M.K.Road, Mumbai-400020 Sector – 30, Mindspace, Goregaon (W) Mumbai – 400 090 PAN/GIR No.AAECA3400B (Appellant) .. (Respondent) CO No.55/Mum/2016 (Arising out of ITA No.1215/Mum/2016) (Assessment Year :2011-12) M/s. Morgan Stanley Vs. ACIT-12(3)(2) Advantage Services Pvt. Room No.147B, 1st Floor, Aayakar Bhavan Ltd., Athena Building No.5 M.K.Road,…

PETROFAC ENGINEERING SERVICES INDIA PRIVATE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5(2) , CHENNAI

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

ITA 1686/CHNY/2017[2013-14]Status: DisposedITAT Chennai27 Aug 2021AY 2013-14

Bench: Shri Mahavir Singh & Shri G. Manjunatha

For Appellant: Shri Ashik Shah, CAFor Respondent: Shri G. Srinivasa Rao, CIT
Section 114C(5)Section 133(6)Section 143(3)Section 92C(3)Section 92D

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1686/CHNY/2017 िनधा"रण वष" / Assessment Year: 2013-14 The DCIT, M/s. Petrofac Engineering Services India Pvt. Ltd., Corporate Circle 5(2), v. DLF Infocity SEZ, Block 9A, Chennai – 34. 7th Floor, 1/124, Shivaji Gardens, Ramapuram, Manapakkam, Chennai – 600 089. PAN: AAECP 1211H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri A…

MORGAN STANLEY ADVANTAGE SERVICES P.LTD,MUMBAI vs. DCIT CIR 9(2), MUMBAI

In the result, appeal is partly allowed

ITA 625/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 May 2021AY 2009-10

Bench: Shri Saktijit Dey & Shri S. Rifaur Rahman

For Appellant: Shri Sunil LalaFor Respondent: Shri A Mohan
Section 10ASection 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.625/Mum./2014 (Assessment Year : 2009–10) Morgan Stanley Advantage Services Pvt. Ltd., Building no.5 Sector–30, Mindspace ……………. Appellant Goregaon (W), Mumbai 400 090 PAN – AAECA3400B v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–9(2), Mumbai Assessee by : Shri Sunil Lala Revenue by : Shri A Mohan Date of Hearing – 18.02.2021 Date of Order – 10.05.2021 O R D E R PER S. RIFAUR RAHMAN, A.M. The aforesaid appeal has been filed by the assessee challen…

DCIT 8(3), MUMBAI vs. SMARTSTREAM TECHNOLGIES INDIA P.LTD, MUMBAI

In the result, the appeal of assessee is partly allowed in the terms aforesaid

ITA 669/MUM/2014[2009-10]Status: DisposedITAT Mumbai31 Jan 2020AY 2009-10

Bench: Shri Vikas Awasthy & Shri N.K. Pradhan: A.Y : 2009-10

For Appellant: Shri Milin D. Thakore &For Respondent: Shri Uodal Raj Singh &
Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER : A.Y : 2009-10 DCIT-8(3), Vs. M/s. SmartStream Mumbai (Appellant) Technologies India Pvt. Ltd. B-13, 2nd floor, Plot No. B-13, New Link Road, Andheri (W), Mumbai 400 020. (Respondent) : A.Y : 2009-10 M/s. SmartStream Technologies Vs. DCIT-8(3), India Pvt. Ltd. Mumbai (Respondent) B-13, 2nd floor, Plot No. B-13, New Link Road, Andheri (W), Mumbai 400 020. (Appellant) CO NO. 40/MUM/2014 : A.Y : 2009-10 (in ITA NO. 669/MUM/2014) M/s. SmartStream Technologies Vs. DCIT-8…

SMART STREAM TECHNOLOGIES INDIA P.LTD,MUMBAI vs. DCIT CIR 8(3), MUMBAI

In the result, the appeal of assessee is partly allowed in the terms aforesaid

ITA 1098/MUM/2014[2009-10]Status: DisposedITAT Mumbai31 Jan 2020AY 2009-10

Bench: Shri Vikas Awasthy & Shri N.K. Pradhan: A.Y : 2009-10

For Appellant: Shri Milin D. Thakore &For Respondent: Shri Uodal Raj Singh &
Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER : A.Y : 2009-10 DCIT-8(3), Vs. M/s. SmartStream Mumbai (Appellant) Technologies India Pvt. Ltd. B-13, 2nd floor, Plot No. B-13, New Link Road, Andheri (W), Mumbai 400 020. (Respondent) : A.Y : 2009-10 M/s. SmartStream Technologies Vs. DCIT-8(3), India Pvt. Ltd. Mumbai (Respondent) B-13, 2nd floor, Plot No. B-13, New Link Road, Andheri (W), Mumbai 400 020. (Appellant) CO NO. 40/MUM/2014 : A.Y : 2009-10 (in ITA NO. 669/MUM/2014) M/s. SmartStream Technologies Vs. DCIT-8…

COLAGATE-PALMOLIVE (I) LTD,MUMBAI vs. ADDL CIT 10(3), MUMBAI

In the result, appeal of the assessee is allowed

ITA 8428/MUM/2010[2006-07]Status: DisposedITAT Mumbai11 Sept 2019AY 2006-07

Bench: Shri G.S. Pannu & Shri Pawan Singhcolgate Palmolive (India) Ltd., Additional Commissioner Of Colgate Research Centre, Income Tax-10(3) Main Street, Vs. Hiranandani, Gardens, Pawai, Mumbai-400076 Pan: Aaacc4309B Appellant Respondent

For Appellant: Sh. Perci J Pardiwala, AdvocateFor Respondent: Shri Anand Mohan (CIT- DR)
Section 14(2)Section 143(3)Section 14ASection 14A(2)Section 254(1)Section 80ISection 92B

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI PAWAN SINGH JUDICIAL MEMBER Colgate Palmolive (India) Ltd., Additional Commissioner of Colgate Research Centre, Income tax-10(3) Main Street, Vs. Hiranandani, Gardens, Pawai, Mumbai-400076 PAN: AAACC4309B Appellant Respondent Appellant by : Sh. Perci J Pardiwala, Advocate Respondent by : Shri Anand Mohan (CIT- DR) Date of Hearing : 17.06.2019 Date of Pronouncement : 11.09.2019 Order under section 254(1) of Income-tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is directed against th…

APPROVA SYSTEMS PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE

In the result, the appeal is allowed for statistical purposes

ITA 2444/PUN/2016[2012-13]Status: DisposedITAT Pune07 Jun 2019AY 2012-13

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2444/PUN/2016 िनधा"रण वष" / Assessment Year : 2012-13 Approva Systems Private Limited DCIT, Circle-1(1), (now merged with Infor (India) Vs. Pune Private Limited), C-501, Pune IT Park, 34, Aundh Road, Pune – 411 020 PAN : AADCA4150F (Appellant) (Respondent) Appellant by Dr. Sunil Moti Lala, Advocate Respondent by Shri Sandip Kumar R. Salunke Date of hearing 06-06-2019 Date of pronouncement 07-06-2019 आदेश / ORDER PER R.S.SYAL, VP : This ap…

ASSISTANT COMMISSIONER OF INCOME-TAX vs. M/S. JOHN DEERE INDIA PVT. LTD.,, PUNE

In the result, both the appeals are partly allowed

ITA 575/PUN/2015[2010-11]Status: DisposedITAT Pune25 Apr 2019AY 2010-11

Bench: Shri R.S. Syal & Shri Vikas Awasthy

Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.518/PUN/15 िनधा"रण वष" / Assessment Year : 2010-11 M/s.John Deere India Pvt. Ltd., ACIT, Circle-14, Cybercity, Magarpatta City, Pune Vs. Hadapsar, Pune – 411 028 PAN : AAACJ4233B (Appellant) (Respondent) आयकर अपील सं. / ITA No.575/PUN/15 िनधा"रण वष" / Assessment Year : 2010-11 ACIT, Circle-14, M/s.John Deere India Pvt. Ltd., Pune Vs. Cybercity, Magarpatta City, Hadapsar, Pune – 411 028 PAN : AAACJ4233B (Appellant) (Respondent) Assessee by Shri Nikh…

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals are partly allowed

ITA 518/PUN/2015[2010-11]Status: DisposedITAT Pune25 Apr 2019AY 2010-11

Bench: Shri R.S. Syal & Shri Vikas Awasthy

Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.518/PUN/15 िनधा"रण वष" / Assessment Year : 2010-11 M/s.John Deere India Pvt. Ltd., ACIT, Circle-14, Cybercity, Magarpatta City, Pune Vs. Hadapsar, Pune – 411 028 PAN : AAACJ4233B (Appellant) (Respondent) आयकर अपील सं. / ITA No.575/PUN/15 िनधा"रण वष" / Assessment Year : 2010-11 ACIT, Circle-14, M/s.John Deere India Pvt. Ltd., Pune Vs. Cybercity, Magarpatta City, Hadapsar, Pune – 411 028 PAN : AAACJ4233B (Appellant) (Respondent) Assessee by Shri Nikh…

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

In the result, the appeal is partly allowed

ITA 2544/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Mar 2019AY 2009-10

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2009-10

Section 143(3)Section 144CSection 144C(10)

…In the Income-Tax Appellate Tribunal, Delhi Bench ’I-2’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2009-10 Giesecke & Devrient (India) vs. DCIT, Circle 12(1), Private Ltd, Plot No. 57, Sector-44, New Delhi. Gurgaon PAN- AABCG 4223D (Appellant) (Respondent) Appellant by Sh. Deepak Chopra, Adv. Sh. Harpreet Singh Ajmaini, Adv. Sh. Rohan Khare, Adv. Respondent by Sh. H.K. Choudhary, CIT/DR Date of Hearing 08.01.2019 Date of Pronouncement 29.03.2019 ORDER Per L.P. Sahu, A.M.: This appeal by the assessee is directed against the final Assessment O…

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

…na in [2011] 244 CTR 542] he argued that there is no estoppel against law and the assessee can agitate its own comparables. He submitted that recently the Hon’ble High Court of Bombay in the case of CIT vs. Tata Power Solar Systems Ltd. reported in [2017] 298 CTR 197 (Bombay) has taken similar view. He submitted that although the said comparable was submitted by the assessee itself in the Transfer Pricing study, but it was objected to during the TP proceedings itself as is evident from Pg. 68 of the TPO’s order. 3.2.32 On merits, the Ld. Counsel submitted that LGS could not be considered as a comparable ow…