DCIT v. Bebo Technologies Pvt. Pvt. Limited

40 Taxmann 160Reported decision#14163 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 10DSection 143(3)Section 271AASection 92CASection 92DSection 153ASection 271GSection 270A

Issues it is cited on

section 92d(3)section 92ca(2)section 271basection 271gsection 92fsection 92dtransfer pricing ordersection 92ca(1)specified domestic transactioncorporate guaranteearms length pricesection 271b

Judgments citing DCIT v. Bebo Technologies Pvt. Pvt. Limited

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad, Gujarat vs. Priya Blue Industries Pvt. Ltd., Gujarat

In the result the appeals filed by the Revenue in ITA No

ITA 324/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2019-20

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos. 317 to 324/Ahd/2024 Assessment Years. 2012-13 to 2019-20 The DCIT, Priya Blue Industries Central Pvt. Ltd. Circle-1(1), Vs 1563/A, Aashirwad Rupani, Ahmedabad Sardarnagar Road, Bhavnagar, Gujarat-364001 (Appellant) (Respondent) Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.Rs. Revenue Represented: Shri Rignesh Das, Sr.D.R. Date of hearing : 19-12-2024 Date of pronouncement : 21-01-2025 आदेश/ORDER PER…

Deputy Commissioner of Income -Tax, Central Circle 1(1), Ahmedabad vs. Priya Blue Industries Pvt. Ltd, Gujarat

In the result the appeals filed by the Revenue in ITA No

ITA 323/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2018-19

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos. 317 to 324/Ahd/2024 Assessment Years. 2012-13 to 2019-20 The DCIT, Priya Blue Industries Central Pvt. Ltd. Circle-1(1), Vs 1563/A, Aashirwad Rupani, Ahmedabad Sardarnagar Road, Bhavnagar, Gujarat-364001 (Appellant) (Respondent) Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.Rs. Revenue Represented: Shri Rignesh Das, Sr.D.R. Date of hearing : 19-12-2024 Date of pronouncement : 21-01-2025 आदेश/ORDER PER…

DCIT Central Circle 1(1), Ahmedabad, Gujarat vs. Priya Blue Industries Pvt. Ltd., Gujarat

In the result the appeals filed by the Revenue in ITA No

ITA 322/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos. 317 to 324/Ahd/2024 Assessment Years. 2012-13 to 2019-20 The DCIT, Priya Blue Industries Central Pvt. Ltd. Circle-1(1), Vs 1563/A, Aashirwad Rupani, Ahmedabad Sardarnagar Road, Bhavnagar, Gujarat-364001 (Appellant) (Respondent) Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.Rs. Revenue Represented: Shri Rignesh Das, Sr.D.R. Date of hearing : 19-12-2024 Date of pronouncement : 21-01-2025 आदेश/ORDER PER…

Deputy Commissioner of Income-Tax, Central Circle 1(1), Gujarat vs. Priya Blue Industries Pvt. Ltd., Gujarat

In the result the appeals filed by the Revenue in ITA No

ITA 321/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos. 317 to 324/Ahd/2024 Assessment Years. 2012-13 to 2019-20 The DCIT, Priya Blue Industries Central Pvt. Ltd. Circle-1(1), Vs 1563/A, Aashirwad Rupani, Ahmedabad Sardarnagar Road, Bhavnagar, Gujarat-364001 (Appellant) (Respondent) Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.Rs. Revenue Represented: Shri Rignesh Das, Sr.D.R. Date of hearing : 19-12-2024 Date of pronouncement : 21-01-2025 आदेश/ORDER PER…

DCIT Central Circle 1(1), Ahmedabad, Gujarat vs. Priya Blue Industries Pvt. Ltd., Gujarat

In the result the appeals filed by the Revenue in ITA No

ITA 320/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2015-16

Bench: Shri T.R. SENTHIL KUMAR, Judicial Member\nAnd Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos.317 to 324/Ahd/2024 Assessment Years.2012-13 to 2019-20 The DCIT, Central Circle-1(1), Ahmedabad Priya Blue Industries Pvt. Ltd. Vs 1563/A, Aashirwad Rupani, Sardarnagar Road, Bhavnagar, Gujarat-364001 (Appellant) (Respondent) Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.Rs. Revenue Represented: Shri Rignesh Das, Sr.D.R. Date of hearing Date of pronouncement : 19-12-2024 : 21-01-2025 आदेश/ORDER PER BENCH: These gr…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Priya Blue Industries Pvt. Ltd., Gujarat

In the result the appeals filed by the Revenue in ITA No

ITA 319/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2014-15

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos. 317 to 324/Ahd/2024 Assessment Years. 2012-13 to 2019-20 The DCIT, Priya Blue Industries Central Pvt. Ltd. Circle-1(1), Vs 1563/A, Aashirwad Rupani, Ahmedabad Sardarnagar Road, Bhavnagar, Gujarat-364001 (Appellant) (Respondent) Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.Rs. Revenue Represented: Shri Rignesh Das, Sr.D.R. Date of hearing : 19-12-2024 Date of pronouncement : 21-01-2025 आदेश/ORDER PER…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Priya Blue Industries Pvt. Ltd, Gujarat

In the result the appeals filed by the Revenue in ITA No

ITA 318/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2013-14

Bench: Shri T.R. SENTHIL KUMAR, Judicial Member\nAnd Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos.317 to 324/Ahd/2024 Assessment Years.2012-13 to 2019-20 The DCIT, Central Circle-1(1), Ahmedabad (Appellant) Priya Blue Industries Pvt. Ltd. Vs 1563/A, Aashirwad Rupani, Sardarnagar Road, Bhavnagar, Gujarat-364001 (Respondent) Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.Rs. Revenue Represented: Shri Rignesh Das, Sr.D.R. Date of hearing Date of pronouncement : 19-12-2024 : 21-01-2025 आदेश/ORDER PER BENCH:…

DCIT v. Bebo Technologies Pvt. Pvt. Limited (40 Taxmann 160) — Cited in 7 Judgments | BharatTax