DCIT, Circle-8(1), Kolkata v. M/s EIH Ltd.

89 Taxmann.com 417Income Tax Appellate Tribunal2018#7525 most cited

What is DCIT, Circle-8(1), Kolkata v. M/s EIH Ltd. authority for?

Issuance of corporate guarantee by a parent company to a financial institution for lending money to a subsidiary, where the guarantee costs the parent nothing and does not impact its profits, income, losses, or assets, falls outside the scope of an international transaction under Section 92B(1) of the Income-tax Act.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

DCIT v. EIH Ltd. · 89 Taxmann.com 417 · Section 92B(1) · corporate guarantee · associated enterprise · international transaction · subsidiary · parent company · no cost to parent · no impact on profits

Sections most often in play

Section 143(3)Section 263Section 271AASection 92BSection 92CASection 92C(2)Section 1962Section 92B(1)

Issues it is cited on

section 92b(1)interest on outstanding receivablesclarificatory amendmentcorporate guaranteesection 92bbenchmarking analysisarms length pricesection 92ca(3)cup methodsection 271aaassociated enterprisestransfer pricing adjustment

Judgments citing DCIT, Circle-8(1), Kolkata v. M/s EIH Ltd.

Deputy Commissioner of Income Tax, Guntur vs. Ccl Products (India) Limited, Guntur

In the result, appeal filed by the Revenue is dismissed

ITA 98/VIZ/2025[2012-13]Status: DisposedITAT Visakhapatnam10 Jun 2025AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A. No.97/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2011-12) Deputy Commissioner Of Income V. Ccl Products (India) Limited, Tax, Guntur-522330, Guntur-522004. Andhra Pradesh. Pan: Aaacc9552G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(3)Section 263Section 271ASection 92C

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िी. दुर्ाा राि, न्याधयक सदस्य, एिं श्री एस बालाकृष्णन, लेखा सदस्य केसमक्ष BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.97/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2011-12) Deputy Commissioner of Income v. CCL Products (India) Limited, Tax, Guntur-522330, Guntur-522004. Andhra Pradesh. PAN: AAACC9552G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A. No.98/Viz/2025 (निर्धारण वर्ा/ Assessm…

Deputy Commissioner of Income Tax, Guntur vs. Ccl Products (India) Limited, Guntur

In the result, appeal filed by the Revenue is dismissed

ITA 97/VIZ/2025[2011-12]Status: DisposedITAT Visakhapatnam10 Jun 2025AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A. No.97/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2011-12) Deputy Commissioner Of Income V. Ccl Products (India) Limited, Tax, Guntur-522330, Guntur-522004. Andhra Pradesh. Pan: Aaacc9552G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(3)Section 263Section 271ASection 92C

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िी. दुर्ाा राि, न्याधयक सदस्य, एिं श्री एस बालाकृष्णन, लेखा सदस्य केसमक्ष BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.97/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2011-12) Deputy Commissioner of Income v. CCL Products (India) Limited, Tax, Guntur-522330, Guntur-522004. Andhra Pradesh. PAN: AAACC9552G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A. No.98/Viz/2025 (निर्धारण वर्ा/ Assessm…

Deputy Commissioner of Income Tax, Guntur vs. Ccl Products (India) Limited, Duggirala

In the result, appeal filed by the Revenue is dismissed

ITA 152/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam10 Jun 2025AY 2016-17

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A. No.97/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2011-12) Deputy Commissioner Of Income V. Ccl Products (India) Limited, Tax, Guntur-522330, Guntur-522004. Andhra Pradesh. Pan: Aaacc9552G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(3)Section 263Section 271ASection 92C

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िी. दुर्ाा राि, न्याधयक सदस्य, एिं श्री एस बालाकृष्णन, लेखा सदस्य केसमक्ष BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.97/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2011-12) Deputy Commissioner of Income v. CCL Products (India) Limited, Tax, Guntur-522330, Guntur-522004. Andhra Pradesh. PAN: AAACC9552G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A. No.98/Viz/2025 (निर्धारण वर्ा/ Assessm…

Dy.CIT -5(2)(1), Mumbai vs. M/S. Kec International Ltd, Mumbai

In the result appeal filed by the assessee is partly allowed and appeal of the learned assessing officer is dismissed

ITA 1883/MUM/2022[2014-15]Status: DisposedITAT Mumbai04 Dec 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Dy. Commissioner Of Income Kec International Ltd. Tax 463, Rpg House, Circle 5(2)(1) Dr. Annie Besant Road, Vs. 5Th Floor, Aaykar Bhavan, Worli, Mumbai-400 030 M.K. Road, Mumbai-400 020 (Appellant) (Respondent) Pan No. Aacck5599H Dy. Commissioner Of Income Kec International Ltd. Tax 463, Rpg House, Circle 5(2)(1) Dr. Annie Besant Road, Vs. 5Th Floor, Aaykar Bhavan, Worli, Mumbai-400 030 M.K. Road, Mumbai-400 020 (Appellant) (Respondent) Assessee By : Shri Vijay Mehta, Ar Revenue By : Shri Akhtar Hussain Ansari, Dr Date Of Hearing: 07.09.2023 Date Of Pronouncement : 04.12.2023

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Akhtar Hussain Ansari, DR
Section 115JSection 143(3)Section 147(3)Section 14ASection 92BSection 92F

…(ITA No. 2618/Mum/2014 31/03/2016, Mumbai Tribunal) (iii) Marico Ltd. V/s ACIT (ITA No. 8858/Mum/2011 dated 18/05/2016, Mumbai Tribunal) (iv) DCIT V/s Rohit Ferro Tech Ltd. (ITA Nos. 262 & 263/Kol/2018 dated 12/10/2018, Kolkata Tribunal) (v) DCT V/s EIH Ltd. (89 Taxmann.com 417, Kolkata Tribunal) 7.10 Upon careful consideration of factual matrix, it is noted that the assessee has provided unconditional, absolute and irrevocable corporate guarantee to secure the finances advanced by ICICI bank to two of its wholly owned AEs. The guarantor guarantees to finance party the punctual performance by the borrower of all…

Kec International Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Mumbai

In the result appeal filed by the assessee is partly allowed and appeal of the learned assessing officer is dismissed

ITA 1852/MUM/2022[2014-15]Status: DisposedITAT Mumbai04 Dec 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Dy. Commissioner Of Income Kec International Ltd. Tax 463, Rpg House, Circle 5(2)(1) Dr. Annie Besant Road, Vs. 5Th Floor, Aaykar Bhavan, Worli, Mumbai-400 030 M.K. Road, Mumbai-400 020 (Appellant) (Respondent) Pan No. Aacck5599H Dy. Commissioner Of Income Kec International Ltd. Tax 463, Rpg House, Circle 5(2)(1) Dr. Annie Besant Road, Vs. 5Th Floor, Aaykar Bhavan, Worli, Mumbai-400 030 M.K. Road, Mumbai-400 020 (Appellant) (Respondent) Assessee By : Shri Vijay Mehta, Ar Revenue By : Shri Akhtar Hussain Ansari, Dr Date Of Hearing: 07.09.2023 Date Of Pronouncement : 04.12.2023

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Akhtar Hussain Ansari, DR
Section 115JSection 143(3)Section 147(3)Section 14ASection 92BSection 92F

…(ITA No. 2618/Mum/2014 31/03/2016, Mumbai Tribunal) (iii) Marico Ltd. V/s ACIT (ITA No. 8858/Mum/2011 dated 18/05/2016, Mumbai Tribunal) (iv) DCIT V/s Rohit Ferro Tech Ltd. (ITA Nos. 262 & 263/Kol/2018 dated 12/10/2018, Kolkata Tribunal) (v) DCT V/s EIH Ltd. (89 Taxmann.com 417, Kolkata Tribunal) 7.10 Upon careful consideration of factual matrix, it is noted that the assessee has provided unconditional, absolute and irrevocable corporate guarantee to secure the finances advanced by ICICI bank to two of its wholly owned AEs. The guarantor guarantees to finance party the punctual performance by the borrower of all…

M/S Tata Global Beverages Limited, Kolkata vs. The DCIT, Circle-4(2), Kolkata

In the result, the appeals filed by the assessee for AY 2012-

ITA 1899/KOL/2017[2013-14]Status: DisposedITAT Kolkata13 Feb 2023AY 2013-14

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(3)Section 14ASection 92B

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सदस्य एवं श्री संजय शमाा, न्याधयक सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 1854/Kol/2016 Assessment Year: 2012-13 M/s. Tata Global Beverages Limited.........................Appellant [PAN: AABCT 0602 K] Vs. DCIT, Circle-4(2), Kolkata.....................................Respondent I.T.A. No.: 1899/Kol/2017 Assessment Year: 2013-14 M/s. Tata Global Beverages Limited.........................Appellant [PAN: AABCT 0602 K] Vs. D…

M/S Tata Global Beverages Limited, Kolkata vs. The DCIT, Circle-4(2), Kolkata

In the result, the appeals filed by the assessee for AY 2012-

ITA 1854/KOL/2016[2012-13]Status: DisposedITAT Kolkata13 Feb 2023AY 2012-13

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(3)Section 14ASection 92B

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सदस्य एवं श्री संजय शमाा, न्याधयक सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 1854/Kol/2016 Assessment Year: 2012-13 M/s. Tata Global Beverages Limited.........................Appellant [PAN: AABCT 0602 K] Vs. DCIT, Circle-4(2), Kolkata.....................................Respondent I.T.A. No.: 1899/Kol/2017 Assessment Year: 2013-14 M/s. Tata Global Beverages Limited.........................Appellant [PAN: AABCT 0602 K] Vs. D…

Devi Sea Foods Limited, Visakhapatnam vs. Deputy Commissioner of Income Tax, Circle -3(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 156/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam16 Dec 2022AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.156/Viz/2022 (निर्धारण वर्ा / Assessment Year : 2018-19) M/S Devi Sea Foods Limited Vs. Deputy Commissioner Of 50-1-51/1, A.S.R.Nagar Income Tax Seethammadhara Circle-3(I) Visakhapatnam Visakhapatnam [Pan : Aabcd0248B] अपीलधथी की ओर से/ Appellant By : Shri D.Anand, Ar प्रत्यधथी की ओर से / Respondent By : Shri M.N.Murthy Naik, Cit(Dr) सुिवधई की तधरीख / Date Of Hearing : 01.12.2022 घोर्णध की तधरीख/Date Of Pronouncement : 16.12.2022 O R D E R Per Shri S.Balakrishnan:

For Appellant: Shri D.Anand, ARFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 143(3)Section 144C(5)Section 14ASection 80GSection 92Section 92BSection 92C

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.156/Viz/2022 (निर्धारण वर्ा / Assessment Year : 2018-19) M/s Devi Sea Foods Limited Vs. Deputy Commissioner of 50-1-51/1, A.S.R.Nagar Income Tax Seethammadhara Circle-3(I) Visakhapatnam Visakhapatnam [PAN : AABCD0248B] अपीलधथी की ओर से/ Appellant by : Shri D.Anand, AR प्रत्यधथी की ओर से /…

Devi Sea Foods Limited, Visakhapatnam vs. DCIT, Circle-3(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 75/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam09 Sept 2022AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.75/Viz/2022 ("नधा"रणवष"/ Assessment Year: 2017-18) M/S. Devi Sea Foods Limited, Vs. Deputy Commissioner Of Visakhapatnam. Income Tax, Pan: Aabcd 0248 B Circle-3(1), Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri D. Anand, Advocate ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri D. Anand, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 143(3)Section 144CSection 144C(5)Section 14ASection 154Section 50Section 92BSection 92C

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.75/Viz/2022 ("नधा"रणवष"/ Assessment Year: 2017-18) M/s. Devi Sea Foods Limited, Vs. Deputy Commissioner of Visakhapatnam. Income Tax, PAN: AABCD 0248 B Circle-3(1), Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant by : Sri D. Anand, Advocate ""याथ"क"ओरसे/ Respondent by : Sri MN Murt…

DCIT 5(2)(1), Mumbai vs. Kec International Ltd., Mumbai

In the result, the appeal is partly allowed

ITA 6447/MUM/2016[2011-12]Status: DisposedITAT Mumbai23 Mar 2021AY 2011-12

Bench: Shri Vikas Awasthy () & Shri N.K. Pradhan ()

For Appellant: Shri Anuj Kisnadwala, ARFor Respondent: Shri Sushil Kumar Mishra, DR
Section 115Section 115JSection 143Section 2

…i) Marico Ltd. V/s ACIT (ITA No. 8858/Mum/2011 dated 18/05/2016, Mumbai Tribunal) IT(TP)A No. 6447/M/2016 19 M/s KEC International Ltd. (iv) DCIT V/s Rohit Ferro Tech Ltd. (ITA Nos. 262 & 263/Kol/2018 dated 12/10/2018, Kolkata Tribunal) (v) DCT V/s EIH Ltd. (89 Taxmann.com 417, Kolkata Tribunal) 7.10 Upon careful consideration of factual matrix, it is noted that the assessee has provided unconditional, absolute and irrevocable corporate guarantee to secure the finances advanced by ICICI bank to two of its wholly owned AEs. The guarantor guarantees to finance party the punctual performance by the borrower of all…

Kec International Ltd., Mumbai vs. DCIT 5(1)(1), Mumbai

Appeal stands partly allowed

ITA 17/MUM/2018[2012-13]Status: DisposedITAT Mumbai14 Sept 2020AY 2012-13

Bench: Hon’Ble Shri Amarjit Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.17/Mum/2018 (िनधा"रण वष" / Assessment Year: 2012-13) Kec International Ltd. Dcit-5(1)(1) बनाम/ 463, Ceat Mahal Room No.568 Dr. Annie Besant Road, Worli Aaykar Bhavan, M.K. Road Vs. Mumbai-400 030. Mumbai-400 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacck-5599-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपील सं./ I.T.A. No.115/Mum/2018 (िनधा"रण वष" / Assessment Year: 2012-13) Dcit-5(1)(1) Kec International Ltd. बनाम/ Room No.568 463, Ceat Mahal Aaykar Bhavan, M.K. Road Dr. Annie Besant Road, Vs. Mumbai-400 020. Worli, Mumbai-400 030. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacck-5599-H (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: S/Shri Vijay Mehta and AnujFor Respondent: S/Shri Akhtar Husain Ansari & Shri
Section 143(3)Section 92Section 92C

…(ITA No. 2618/Mum/2014 31/03/2016, Mumbai Tribunal) (iii) Marico Ltd. V/s ACIT (ITA No. 8858/Mum/2011 dated 18/05/2016, Mumbai Tribunal) (iv) DCIT V/s Rohit Ferro Tech Ltd. (ITA Nos. 262 & 263/Kol/2018 dated 12/10/2018, Kolkata Tribunal) (v) DCT V/s EIH Ltd. (89 Taxmann.com 417, Kolkata Tribunal) 7.10 Upon careful consideration of factual matrix, it is noted that the assessee has provided unconditional, absolute and irrevocable corporate guarantee to secure the finances advanced by ICICI bank to two of its wholly owned AEs. The guarantor guarantees to finance party the punctual performance by the borrower of all…

DCIT 5(2)(1), Mumbai vs. Kec International Ltd., Mumbai

Appeal stands partly allowed

ITA 115/MUM/2018[2012-13]Status: DisposedITAT Mumbai14 Sept 2020AY 2012-13

Bench: Hon’Ble Shri Amarjit Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.17/Mum/2018 (िनधा"रण वष" / Assessment Year: 2012-13) Kec International Ltd. Dcit-5(1)(1) बनाम/ 463, Ceat Mahal Room No.568 Dr. Annie Besant Road, Worli Aaykar Bhavan, M.K. Road Vs. Mumbai-400 030. Mumbai-400 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacck-5599-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपील सं./ I.T.A. No.115/Mum/2018 (िनधा"रण वष" / Assessment Year: 2012-13) Dcit-5(1)(1) Kec International Ltd. बनाम/ Room No.568 463, Ceat Mahal Aaykar Bhavan, M.K. Road Dr. Annie Besant Road, Vs. Mumbai-400 020. Worli, Mumbai-400 030. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacck-5599-H (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: S/Shri Vijay Mehta and AnujFor Respondent: S/Shri Akhtar Husain Ansari & Shri
Section 143(3)Section 92Section 92C

…(ITA No. 2618/Mum/2014 31/03/2016, Mumbai Tribunal) (iii) Marico Ltd. V/s ACIT (ITA No. 8858/Mum/2011 dated 18/05/2016, Mumbai Tribunal) (iv) DCIT V/s Rohit Ferro Tech Ltd. (ITA Nos. 262 & 263/Kol/2018 dated 12/10/2018, Kolkata Tribunal) (v) DCT V/s EIH Ltd. (89 Taxmann.com 417, Kolkata Tribunal) 7.10 Upon careful consideration of factual matrix, it is noted that the assessee has provided unconditional, absolute and irrevocable corporate guarantee to secure the finances advanced by ICICI bank to two of its wholly owned AEs. The guarantor guarantees to finance party the punctual performance by the borrower of all…

The Deputy Commissioner of Income Tax, Cirlce-1(1), Guntur vs. Ccl Products(India) Limited, Duggirala

In the result, appeal filed by the Revenue is dismissed

ITA 433/VIZ/2019[2015-16]Status: DisposedITAT Visakhapatnam07 Feb 2020AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri K. Ramesh Babu, CAFor Respondent: Shri D.K. Sonawal, CIT (DR)
Section 143(1)Section 143(3)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 433/VIZ/2019 (Asst. Year : 2015-16) DCIT, Circle-1(1), vs. M/s. CCL Products (India) Guntur. Ltd., Duggirala, Guntur Dist. PAN No. AAACC 9552 G (Appellant) (Respondent) Assessee by : Shri K. Ramesh Babu, CA Department By : Shri D.K. Sonawal, CIT (DR) Date of hearing : 18/12/2019. Date of pronouncement : 07/01/2020. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the Revenue is directed against the order of Commissio…

Assistant Commissioner of Income, Circle-1(1), Guntur vs. M/S Ccl Products(India) Limited, Guntur

In the result, appeal of the revenue is dismissed

ITA 348/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam03 Apr 2019AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.348/Viz/2018 (ननधधारण वर्ा/ Assessment Year:2014-15) Dcit, Circle-1(1) Vs. M/S Ccl Products (India) Guntur Pvt. Ltd. Duggirala Post & Mandal Guntur [Pan : Aaacc9552G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Dr प्रत्यधथी की ओर से/ Respondent By : Shri Ramesh Babu, Ar सुनवधई की तधरीख / Date Of Hearing : 20.03.2019 घोर्णध की तधरीख/Date Of Pronouncement : 03 .04.2019

For Appellant: Shri D.K.Sonowal, DRFor Respondent: Shri Ramesh Babu, AR
Section 92BSection 92C

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.348/VIZ/2018 (ननधधारण वर्ा/ Assessment Year:2014-15) DCIT, Circle-1(1) Vs. M/s CCL Products (India) Guntur Pvt. Ltd. Duggirala Post & Mandal Guntur [PAN : AAACC9552G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri D.K.Sonowal, DR प्रत्यधथी की ओर से/ Respondent by : Shri…

Assistant Commissioner of Income Tax, Circle-1(1), Guntur vs. Ccl Product (India) Private Limited, Guntur

In the result, appeal of the revenue is dismissed

ITA 191/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam28 Sept 2018AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.191/Viz/2018 (धनधाारण िर्ा/Assessment Year:2013-14) Dy.Commissioner Of Vs. M/S Ccl Products (India) Income-Tax, Circle-1(1) Pvt. Ltd. Guntur Duggirala Post & Mandal Guntur [Pan :Aaacc9552G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओर से/ Appellant By : Shri K.C.Das, Dr प्रत्यथी की ओर से / Respondent By : Shri K.Ramesh Babu, Ar सुनिाई की तारीख / Date Of Hearing : 19.09.2018 28 .09.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri K.C.Das, DRFor Respondent: Shri K.Ramesh Babu, AR

…आयकर अपीलीय अधधकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्रीिी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.191/Viz/2018 (धनधाारण िर्ा/Assessment Year:2013-14) Dy.Commissioner of Vs. M/s CCL Products (India) Income-Tax, Circle-1(1) Pvt. Ltd. Guntur Duggirala Post & Mandal Guntur [PAN :AAACC9552G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओर से/ Appellant by : Shri K.C.Das, DR प्रत्यथी की ओर से / Resp…

DCIT, Circle-8(1), Kolkata v. M/s EIH Ltd. (89 Taxmann.com 417) — Cited in 15 Judgments | BharatTax