CLSA\nIndia (P) Ltd. v. DCIT

101 Taxmann.com 388Reported decision2019#13224 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Judgments citing CLSA\nIndia (P) Ltd. v. DCIT

SEMPERTRANS INDIA PRIVATE LIMITED,ROHA vs. INCOME-TAX OFFICER, PANVEL

In the result, appeal filed by the assessee is partly\nallowed for statistical purposes

ITA 1778/PUN/2024[AY 2020-21]Status: DisposedITAT Pune14 Nov 2025
Section 144Section 144CSection 144C(8)Section 153Section 92CSection 92D

…{ "clean_text": "सत्यमेव जयते\nIN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE BENCHES “C”, PUNE\nBEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER\nAND MS. ASTHA CHANDRA, JUDICIAL MEMBER\nआयकर अपील सं. / ITA No.1778/PUN/2024\n Assessment Year : 2020-21\nSempertrans India Private Limited,\n21/1, MIDC Industrial Area,\nPost Dhatav Taluka Roha,\nRaigad District – 402116\nMaharashtra\nPAN: AAECS9279E\nAppellant\nAppellant by\n: Shri Ajit Jain and\nShri Siddhesh Chaugule\nRespondent by\n: Shri Prakash L. Pathade\nDate of hearing\n: 08.09.2025\nDate of pronouncement\n: 14.11.2025\nआदेश / ORDER\nPER DR. MANISH BORAD, ACCOUNTANT M…

THE DY. CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR vs. M/S. KALPARATRU POWER TRANSMISSION LIMITED,, GANDHINAGAR

Appeal of the assessee is dismissed

ITA 2853/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad06 Jul 2022AY 2012-13
For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Mohd Usman, CIT/DR
Section 143(3)Section 250(6)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri TR Senthil Kumar, Judicial Member ITA No. 2471 & 2853/Ahd/2017 & Assessment Years 2012-13 & 2013-14 Kalpataru Power The DCIT, Gandhinagar Transmission Ltd. 101, Circle, Gandhinagar Part III, GIDC Estate, Vs Sector 28, Gandhinagar, Gujarat-382028 PAN: AAACK8387R Kalpataru Power Transmission Ltd. 101, The DCIT, Gandhinagar Vs Part III, GIDC Estate, Circle, Gandhinagar Sector 28, Gandhinagar, Gujarat-382028 (Appellant) PAN: AAACK8387R (Respondent) Appellant by : Shri Milin Mehta, A.R. Respondent b…

KALPATARU POWER TRANSMISSION LTD.,,GANDHINAGAR vs. THE DY. CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR

Appeal of the assessee is dismissed

ITA 2472/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad06 Jul 2022AY 2013-14
For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Mohd Usman, CIT/DR
Section 143(3)Section 250(6)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri TR Senthil Kumar, Judicial Member ITA No. 2471 & 2853/Ahd/2017 & Assessment Years 2012-13 & 2013-14 Kalpataru Power The DCIT, Gandhinagar Transmission Ltd. 101, Circle, Gandhinagar Part III, GIDC Estate, Vs Sector 28, Gandhinagar, Gujarat-382028 PAN: AAACK8387R Kalpataru Power Transmission Ltd. 101, The DCIT, Gandhinagar Vs Part III, GIDC Estate, Circle, Gandhinagar Sector 28, Gandhinagar, Gujarat-382028 (Appellant) PAN: AAACK8387R (Respondent) Appellant by : Shri Milin Mehta, A.R. Respondent b…

KALPATARU POWER TRANSMISSION LTD.,,GANDHINAGAR vs. THE DY. CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR

Appeal of the assessee is dismissed

ITA 2471/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad06 Jul 2022AY 2012-13
For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Mohd Usman, CIT/DR
Section 143(3)Section 250(6)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri TR Senthil Kumar, Judicial Member ITA No. 2471 & 2853/Ahd/2017 & Assessment Years 2012-13 & 2013-14 Kalpataru Power The DCIT, Gandhinagar Transmission Ltd. 101, Circle, Gandhinagar Part III, GIDC Estate, Vs Sector 28, Gandhinagar, Gujarat-382028 PAN: AAACK8387R Kalpataru Power Transmission Ltd. 101, The DCIT, Gandhinagar Vs Part III, GIDC Estate, Circle, Gandhinagar Sector 28, Gandhinagar, Gujarat-382028 (Appellant) PAN: AAACK8387R (Respondent) Appellant by : Shri Milin Mehta, A.R. Respondent b…

GODREJ COSUMER PRODUCTS LTD,MUMBAI vs. ASST CIT CIR 14(1)(2), MUMBAI

Appeal stands dismissed whereas the assessee’s appeal stands partly allowed in terms of our above order

ITA 1102/MUM/2015[2010-11]Status: DisposedITAT Mumbai19 Jun 2019AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Farrokh V.Irani- Ld. ARFor Respondent: Shri Anand Mohan-CIT-DR
Section 143(3)Section 144C(5)Section 32

…urt of Delhi rendered in CIT V/s EKL Appliances Ltd. [24 Taxmann.com 199] for the submissions that Ld. TPO had no authority to disallow entire expenditure. Reliance has also been placed on the decision of this Tribunal rendered in CLSA India P. Ltd. V/s DCIT [101 Taxmann.com 388] for the submissions that Ld. TPO has not followed any prescribed method while computing ALP of the transactions. 12.2 The Ld. CIT-DR controverted the same by submitting that as per OECD guidelines on Intra-Group services, it was incumbent on the part of the assessee to establish that the said services were, in fact, rendered and secondly…

DCIT CIR. 7(3)(2), MUMBAI vs. GUJARAT GLASS LTD. (NOW KNOWN AS M/S. PIRAMAL GLASS LTD.), MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 4777/MUM/2016[2005-06]Status: DisposedITAT Mumbai30 Apr 2019AY 2005-06

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA no. 4777/Mum./2016 (Assessment Year : 2005–06) Dy. Commissioner of Income Tax ……………. Appellant Circle–7(3)(2), Mumbai v/s Gujarat Glass Ltd. (Now known as Piramal Glass Ltd.) Peninsula Corporate Park ……………. Respondent Piramal Tower, Ganpatrao Kadam Marg Lower Parel, Mumbai 400 013 PAN – AABCG0093R ITA no. 4778/Mum./2016 (Assessment Year : 2007–08) Dy. Commissioner of Income Tax ……………. Appellant Circle–7(3)(2), Mumbai v/s Gujarat Glass Ltd. (Now known as Piramal Glass…

BRAMCO WLL,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 1780/DEL/2015[2010-11]Status: DisposedITAT Delhi25 Mar 2019AY 2010-11

Bench: Shri H.S.Sidhu & Shri Prashant Maharishibramco Wll, Vs. Dcit, C-104, Defence Colony, Circle-1(1)(2), New Delhi New Delhi Pan: Aadcb5969R (Appellant) (Respondent)

For Appellant: Shri DC Agarwal, AdvFor Respondent: Shri Sandeep Kr. Mishra, Sr. DR
Section 144CSection 37(1)Section 92CSection 92C(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Bramco WLL, Vs. DCIT, C-104, Defence Colony, Circle-1(1)(2), New Delhi New Delhi PAN: AADCB5969R (Appellant) (Respondent) Assessee by : Shri DC Agarwal, Adv Revenue by: Shri Sandeep Kr. Mishra, Sr. DR Date of Hearing 11/02/2019 Date of pronouncement 25/03/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld Deputy Commissioner of Income Tax, Circle 1 (1) (2), International Taxation, New Delhi (The Learned A…

CLSA\nIndia (P) Ltd. v. DCIT (101 Taxmann.com 388) — Cited in 7 Judgments | BharatTax