Coming SAS India Branch Office v. DDlT

82 Taxmann.com 444High Court2017#14451 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2021.

Issues it is cited on

use of equipmentintra group servicescomparable uncontrolled price methodtransfer pricing orderfar analysisrelated party transactionright to receivetested partymliarms length pricecup methodintangible assets

Judgments citing Coming SAS India Branch Office v. DDlT

Addl. CIT, Special Range- 5, New Delhi vs. Johnson Matthey India Pvt. Ltd., New Delhi

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 889/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Nov 2021AY 2013-14

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2025/Del/2017 : Asstt. Year : 2011-12 Ita No. 279/Del/2018 : Asstt. Year : 2012-13 Ita No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. Cit, Vs M/S Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacj2919A

For Appellant: Sh. Sumit Mangal, Adv. &For Respondent: Sh. Surenderpal, CIT DR &

…FIN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 2025/Del/2017 : Asstt. Year : 2011-12 ITA No. 279/Del/2018 : Asstt. Year : 2012-13 ITA No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. CIT, Vs M/s Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACJ2919A ITA No. 2209/Del/2017 : Asstt. Year : 2011-12 ITA No. 252/Del/2018 : Asstt. Year : 2012-13 ITA No. 253/Del/2018 : Asstt. Year : 2013-14…

Addl.CIT, Special Range-5, New Delhi vs. Johnson Matthey India Pvt. Ltd., New Delhi

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 279/DEL/2018[2012-13]Status: DisposedITAT Delhi03 Nov 2021AY 2012-13

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2025/Del/2017 : Asstt. Year : 2011-12 Ita No. 279/Del/2018 : Asstt. Year : 2012-13 Ita No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. Cit, Vs M/S Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacj2919A

For Appellant: Sh. Sumit Mangal, Adv. &For Respondent: Sh. Surenderpal, CIT DR &

…FIN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 2025/Del/2017 : Asstt. Year : 2011-12 ITA No. 279/Del/2018 : Asstt. Year : 2012-13 ITA No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. CIT, Vs M/s Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACJ2919A ITA No. 2209/Del/2017 : Asstt. Year : 2011-12 ITA No. 252/Del/2018 : Asstt. Year : 2012-13 ITA No. 253/Del/2018 : Asstt. Year : 2013-14…

Johnson Matthey India Pvt. Ltd., New Delhi vs. DCIT, Circle- 13(2), New Delhi

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 253/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Nov 2021AY 2013-14

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2025/Del/2017 : Asstt. Year : 2011-12 Ita No. 279/Del/2018 : Asstt. Year : 2012-13 Ita No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. Cit, Vs M/S Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacj2919A

For Appellant: Sh. Sumit Mangal, Adv. &For Respondent: Sh. Surenderpal, CIT DR &

…FIN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 2025/Del/2017 : Asstt. Year : 2011-12 ITA No. 279/Del/2018 : Asstt. Year : 2012-13 ITA No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. CIT, Vs M/s Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACJ2919A ITA No. 2209/Del/2017 : Asstt. Year : 2011-12 ITA No. 252/Del/2018 : Asstt. Year : 2012-13 ITA No. 253/Del/2018 : Asstt. Year : 2013-14…

Johnson Matthey India Pvt. Ltd., New Delhi vs. DCIT, Circle- 13(2), New Delhi

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 252/DEL/2018[2012-13]Status: DisposedITAT Delhi03 Nov 2021AY 2012-13

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2025/Del/2017 : Asstt. Year : 2011-12 Ita No. 279/Del/2018 : Asstt. Year : 2012-13 Ita No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. Cit, Vs M/S Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacj2919A

For Appellant: Sh. Sumit Mangal, Adv. &For Respondent: Sh. Surenderpal, CIT DR &

…FIN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 2025/Del/2017 : Asstt. Year : 2011-12 ITA No. 279/Del/2018 : Asstt. Year : 2012-13 ITA No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. CIT, Vs M/s Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACJ2919A ITA No. 2209/Del/2017 : Asstt. Year : 2011-12 ITA No. 252/Del/2018 : Asstt. Year : 2012-13 ITA No. 253/Del/2018 : Asstt. Year : 2013-14…

Johnson Matthey India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 2209/DEL/2017[2011-12]Status: DisposedITAT Delhi03 Nov 2021AY 2011-12

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2025/Del/2017 : Asstt. Year : 2011-12 Ita No. 279/Del/2018 : Asstt. Year : 2012-13 Ita No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. Cit, Vs M/S Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacj2919A

For Appellant: Sh. Sumit Mangal, Adv. &For Respondent: Sh. Surenderpal, CIT DR &

…FIN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 2025/Del/2017 : Asstt. Year : 2011-12 ITA No. 279/Del/2018 : Asstt. Year : 2012-13 ITA No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. CIT, Vs M/s Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACJ2919A ITA No. 2209/Del/2017 : Asstt. Year : 2011-12 ITA No. 252/Del/2018 : Asstt. Year : 2012-13 ITA No. 253/Del/2018 : Asstt. Year : 2013-14…

Addl. CIT, New Delhi vs. M/S. Johnson Matthey India Pvt. Ltd., New Delhi

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 2025/DEL/2017[2011-12]Status: DisposedITAT Delhi03 Nov 2021AY 2011-12

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2025/Del/2017 : Asstt. Year : 2011-12 Ita No. 279/Del/2018 : Asstt. Year : 2012-13 Ita No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. Cit, Vs M/S Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacj2919A

For Appellant: Sh. Sumit Mangal, Adv. &For Respondent: Sh. Surenderpal, CIT DR &

…FIN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 2025/Del/2017 : Asstt. Year : 2011-12 ITA No. 279/Del/2018 : Asstt. Year : 2012-13 ITA No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. CIT, Vs M/s Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACJ2919A ITA No. 2209/Del/2017 : Asstt. Year : 2011-12 ITA No. 252/Del/2018 : Asstt. Year : 2012-13 ITA No. 253/Del/2018 : Asstt. Year : 2013-14…

Ciba India Ltd, Mumbai vs. JCIT (OSD) RG 8(1), Mumbai

In the result, appeal is partly allowed

ITA 4210/MUM/2014[2008-09]Status: DisposedITAT Mumbai16 Feb 2021AY 2008-09

Bench: Shri Pramod Kumar & Shri Saktijit Dey

For Appellant: Shri Madhur Agrawal a/wFor Respondent: Shri Anand Mohan

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA no.4210/Mum./2014 (Assessment Year : 2008–09) Ciba India Ltd. (Through their successors BASF India Ltd.) Vibgyor Towers, Unit no.101, 1st Floor ……………. Appellant Block–C–62, Bandra Kurla Complex Bandra (E), Mumbai 400 051 PAN – AAACC4147P v/s Jt. Commissioner of Income Tax (OSD) ……………. Respondent Range–8(1), Mumbai Assessee by : Shri Madhur Agrawal a/w Shri Milin Thakkar and Ms. Nyrica Trikannad Revenue by : Shri Anand Mohan Date of Hearing – 03.12.2020 Date of Order – 16.…

Coming SAS India Branch Office v. DDlT (82 Taxmann.com 444) — Cited in 7 Judgments | BharatTax