DCIT v. McKensey

96 Taxmann.com 237High Court2018#4134 most cited

What is DCIT v. McKensey authority for?

The interest on outstanding receivables is restricted to LIBOR +1.5% and applies only to dues outstanding for more than 180 days.

29

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

Also referred to as

DCIT v. McKensey · McKinsey Knowledge Centre India · outstanding receivables · interest on receivables · LIBOR +1.5% · 180 days

Sections most often in play

Section 92BSection 143(3)Section 1961Section 271AASection 92CASection 263Section 144BSection 1962

Issues it is cited on

interest on outstanding receivablessection 92b(1)section 92bcorporate guaranteeclarificatory amendmentweighted deductionsection 35(2ab)transfer pricing adjustmentsection 92ca(3)working capital adjustmentbenchmarking analysisarms length price

Judgments citing DCIT v. McKensey

ACIT., CENTRAL CIRCLE 1(2), HYDERABAD vs. AUROBINDO PHARMA LIMITED, HYDERABAD

In the result, the appeal of the Revenue is dismissed

ITA 710/HYD/2025[2021-22]Status: DisposedITAT Hyderabad06 Aug 2025AY 2021-22

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.710/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2021-22) Asst. Commissioner Of Income Tax, M/S. Aurobindo Pharma Ltd., Vs. Central Circle 1(2), Hyderabad. Hyderabad. Pan: Aabca7366H (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri B.G. Reddy, Advocate रधजस् व द्वधरध/Revenue By:: Shri Narendra Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 30/07/2025 घोर्णध की तधरीख/Pronouncement: 06/08/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Revenue, Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), Hyderabad (“Ld. Cit(A)”), Dated 24.02.2025 For The A.Y. 2021-22. 2. The Revenue Has Raised The Following Grounds Of Appeal :

For Appellant: Shri B.G. Reddy, AdvocateFor Respondent: : Shri Narendra Kumar Naik
Section 115JSection 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री रविश सूद, न् याययक सदस् य एवं श्री मिुसूदन सावडिया, लेखा सदस् य के समक्ष । BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.710/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2021-22) Asst. Commissioner of Income Tax, M/s. Aurobindo Pharma Ltd., Vs. Central Circle 1(2), Hyderabad. Hyderabad. PAN: AABCA7366H (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri B.G. Reddy, Advocate रधजस् व द्वधरध/Revenue by:: Shri Narendra Kumar Naik, CIT-DR सुिवधई की त…

D S TRADING,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 1885/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad20 Jun 2025AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 143(3)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 1885/Ahd/2024 (Assessment Year: 2021-22) D S Trading Co., Income Tax Officer, Vs. 16-B, Kalyan Baug Society, Nr. Ward 1(1)(1), Old Dhor Bazar, Baliakaka Road, Ahmedabad. Kankaria, Ahmedabad-380028 [PAN : AAGFD 1637 E] (Appellant) .. (Respondent) Appellant by : Shri Dhinal Shah, AR Respondent by: Shri Prathvi Raj Meena, CIT-DR Date of Hearing 15.04.2025 Date of Pronouncement 20.06.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- By way of this appeal, the assess…

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…

STANDARD AND POORS SOUTH ASIA SERVICES PRIVATE LIMITED,NEW DELHI vs. ACIT, NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 3792/DEL/2024[2020-21]Status: DisposedITAT Delhi21 Mar 2025AY 2020-21

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Ms. Ananya Kapoor, AdvocateFor Respondent: Shri S.K. Jhadav, CIT DR
Section 143(3)Section 144Section 144C(13)Section 234BSection 928Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER Standard and Poors South Asia Services Private Ltd., vs. ACIT, P – 24, Green Park Extension, New Delhi. Green Park Market, South West Delhi, New Delhi – 110 016. (PAN : AALCS0858G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Ms. Ananya Kapoor, Advocate Shri Shivam Yadav, Advocate Shri Tarun Chanana, Advocate REVENUE BY : Shri S.K. Jhadav, CIT DR Date of Hearing : 16.01.2025 Date of Order : 21.03.2025 O R D E R PER S.RIFAUR RAHMAN, AM : 1. This appeal is filed by the asse…

AUROBINDO PHARMA LIMITED (AURONEXT PHARMA PRIVATE LIMITED SINCE AMALGAMATED WITH AUROBINDO PHARMA LIMITED),HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 893/HYD/2024[2020-21]Status: DisposedITAT Hyderabad26 Nov 2024AY 2020-21

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri B. G. Reddy, AdvocateFor Respondent: : Shri P.V. Pradeep Kumar, CIT-DR
Section 143(3)Section 92B

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.893/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2020-21) Erstwhile Amalgamating Company – Dy. Commissioner of Income Tax, Vs. Circle 1(1), Hyderabad. M/s. Aurobindo Pharma Limited PAN: AABCA7366H (Now amalgamated company – M/s. Auronext Pharma Private Limited, Hyderabad, Telangana. PAN:AAHCA7988H) (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri B. G. Reddy, Advocate रधजस्‍व द्वधरध/Revenue by::…

OSI SYSTEMS PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD

In the result, appeal of the assessee is allowed in part

ITA 2379/HYD/2018[2014-15]Status: DisposedITAT Hyderabad09 Oct 2024AY 2014-15

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No.2379/Hyd/2018 (धििाारण वर्ा / Assessment Year: 2014-15)

For Appellant: Shri Darpan Kirpalani, ARFor Respondent: Shri B.Balakrishna, CIT-DR
Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI MANJUNATHA G., ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No.2379/Hyd/2018 (धििाारण वर्ा / Assessment Year: 2014-15) OSI Systems Private Dy.Commissioner of Limited Vs. Income Tax, Hyderabad Circle-16(2), [PAN : AAACO4438M] Hyderabad अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा/Assessee by: Shri Darpan Kirpalani, AR राजस्‍व द्वारा/Revenue by: Shri B.Balakrishna, CIT-DR सुिवाई की तारीख/Date of hearing: 01/10/2024 घोर्णा की तारीख/Pronouncement on:…

MICROCHIP TECHNOLOGY (INDIA) PRIVATE LIMITED,BENGALURU vs. DCIT CIRCLE -5(1),, HYDERABAD

In the result, appeal of the assessee is allowed in part

ITA 509/HYD/2022[2018-19]Status: DisposedITAT Hyderabad11 Sept 2024AY 2018-19

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

For Appellant: Ms.Tanmayee Rajkumar, ARFor Respondent: Ms. TH Vijaya Lakshmi, DR
Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI MANJUNATHA G., ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No.509/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) Microchip Technology (India) Private Ltd. Deputy (for the merged entity Microsemi India Vs. Commissioner of Private Limited) Income Tax Bengaluru Circle-5(1) [PAN :AABCM9868J] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Ms.Tanmayee Rajkumar, AR रधजस्‍व द्वधरध/Revenue by: Ms. TH Vijaya Lakshmi, DR सुिवधई की…

AUROBINDO PHARMA LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2),, HYDERABAD

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is allowed in part

ITA 352/HYD/2023[2017-18]Status: DisposedITAT Hyderabad25 Jul 2024AY 2017-18

Bench: Shri Manjunatha, G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 352/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2017-18)

For Appellant: Adv. B.G. ReddyFor Respondent: Shri Kumar Pranav,CIT( DR)
Section 35Section 92B

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI MANJUNATHA, G. ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 352/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Aurobindo Pharma Ltd Vs. A.C.I.T Hyderabad Central Circle 1(2), [PAN : AABCA7366H] Hyderabad (Appellant) (Respondent) Assessment Year 2017-18 A.C.I.T Vs. Aurobindo Pharma Ltd Central Circle 1(2), Hyderabad Hyderabad [PAN : AABCA7366H] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Adv. B.G. Reddy रधजस्‍व द्वधरध/Revenue by: Shri Kumar Pr…

ACIT, CENTRAL CIRCLE-1(2), HYDERABAD vs. AUROBINDO PHARMA LIMITED, HYDERABAD

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is allowed in part

ITA 321/HYD/2023[2017-18]Status: DisposedITAT Hyderabad25 Jul 2024AY 2017-18

Bench: Shri Manjunatha, G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 352/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2017-18)

For Appellant: Adv. B.G. ReddyFor Respondent: Shri Kumar Pranav,CIT( DR)
Section 35Section 92B

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI MANJUNATHA, G. ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 352/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Aurobindo Pharma Ltd Vs. A.C.I.T Hyderabad Central Circle 1(2), [PAN : AABCA7366H] Hyderabad (Appellant) (Respondent) Assessment Year 2017-18 A.C.I.T Vs. Aurobindo Pharma Ltd Central Circle 1(2), Hyderabad Hyderabad [PAN : AABCA7366H] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Adv. B.G. Reddy रधजस्‍व द्वधरध/Revenue by: Shri Kumar Pr…

AUROBINDO PHARMA LIMITED,HYDERABAD KNOWLEDGE CITY vs. ACIT., CENTRAL CIRCLE-1(2), , HYDERABAD

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is allowed in part

ITA 351/HYD/2023[2016-17]Status: DisposedITAT Hyderabad23 Jul 2024AY 2016-17

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No. 320/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2016-17) Acit, Central Circle 1(2) Vs. Aurobindo Pharma Ltd Hyderabad Hyderabad [Pan : Aabca7366H] आ.अपी.सं / Ita No. 351/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2016-17) Aurobindo Pharma Ltd Vs. Acit, Central Circle 1(2) Hyderabad Hyderabad Pan: Aabca7366H अपीलाथ" / Appellant "" यथ" / Respondent राज" व "ारा/Revenue By: Shri M Vijay Kumar, Cit(Dr) िनधा"रती "ारा/Assessee By: Advocate Bg Reddy

For Appellant: Advocate BG ReddyFor Respondent: Shri M Vijay Kumar, CIT(DR)
Section 35

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No. 320/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2016-17) ACIT, Central Circle 1(2) Vs. Aurobindo Pharma Ltd Hyderabad Hyderabad [PAN : AABCA7366H] आ.अपी.सं / ITA No. 351/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2016-17) Aurobindo Pharma Ltd Vs. ACIT, Central Circle 1(2) Hyderabad Hyderabad PAN: AABCA7366H अपीलाथ" / Appellant "" यथ" / Respondent राज" व "ारा/Revenue by: Shri M Vijay Kumar, CIT(DR) िनधा"रत…

ACIT, CENTRAL CIRCLE-1(2), HYDERABAD vs. AUROBINDO PHARMA LIMITED, HYDERABAD

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is allowed in part

ITA 320/HYD/2023[2016-17]Status: DisposedITAT Hyderabad23 Jul 2024AY 2016-17

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No. 320/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2016-17) Acit, Central Circle 1(2) Vs. Aurobindo Pharma Ltd Hyderabad Hyderabad [Pan : Aabca7366H] आ.अपी.सं / Ita No. 351/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2016-17) Aurobindo Pharma Ltd Vs. Acit, Central Circle 1(2) Hyderabad Hyderabad Pan: Aabca7366H अपीलाथ" / Appellant "" यथ" / Respondent राज" व "ारा/Revenue By: Shri M Vijay Kumar, Cit(Dr) िनधा"रती "ारा/Assessee By: Advocate Bg Reddy

For Appellant: Advocate BG ReddyFor Respondent: Shri M Vijay Kumar, CIT(DR)
Section 35

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No. 320/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2016-17) ACIT, Central Circle 1(2) Vs. Aurobindo Pharma Ltd Hyderabad Hyderabad [PAN : AABCA7366H] आ.अपी.सं / ITA No. 351/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2016-17) Aurobindo Pharma Ltd Vs. ACIT, Central Circle 1(2) Hyderabad Hyderabad PAN: AABCA7366H अपीलाथ" / Appellant "" यथ" / Respondent राज" व "ारा/Revenue by: Shri M Vijay Kumar, CIT(DR) िनधा"रत…

BSC C&C JOINT VENTURE,NEW DELHI vs. DCIT, CIRCLE-61(1), NEW DELHI

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 2284/DEL/2022[2018-19]Status: DisposedITAT Delhi06 Feb 2024AY 2018-19

Bench: SHRI G.S. PANNU (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Vivek Kumar Upadhyay, Sr. DR
Section 143(3)Section 234BSection 40Section 801A(4)(i)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘FRIDAY-I’’ : NEW DELHI) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Asstt. Year : 2018-19 M/s BSC C&C Joint Venture, VS. DCIT, Circle-61(1), 74, Hemkunt Colony, New Delhi New Delhi - 48 E-2 Block, Civic Centre New Delhi - 2 (PAN: AADFB8115G) (Appellant) (Respondent) Appellant by : Sh. Tarandeep Singh, Adv. Respondent by : Sh. Vivek Kumar Upadhyay, Sr. DR. Date of Hearing 10.11.2023 Date of Pronouncement 06.02.2024 ORDER PER G.S. PANNU, VP The appeal by the assessee is directed against the order of the Dy. Commissioner/ACIT(T…

BSC C&C JOINT VENTURE,NEW DELHI vs. DCIT CIRCLE-61(1),, NEW DELHI

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 2283/DEL/2022[2017-18]Status: DisposedITAT Delhi03 Nov 2023AY 2017-18

Bench: Shri M Balaganesh & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Tarandeep Singh, CAFor Respondent: Shri Rajesh Kumar, CIT(DR)
Section 143(1)Section 143(3)Section 40Section 801A(4)(i)Section 80I

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2017-18 BSC C&C Joint Venture, Vs. DCIT, 74, Hemkunt Colony, Circle-61(1), New Delhi-110 048 New Delhi. PAN AADFB8115G (Appellant) (Respondent) Assessee by: Shri Tarandeep Singh, CA Shri Sandeep Yadav, Advocate Department by: Shri Rajesh Kumar, CIT(DR) Shri Manu Chaurasia, Sr. DR Date of Hearing: 20.07.2013 20.10.2023 Date of 03.11.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the order of the Ld. D…

DCIT, CIRLCE-1(1),, HYDERABAD vs. EPAM SYSTEMS INDIA PRIVATE LIMITED (PREVIOUSLY KNOWN AS ALLIANCE GLOBAL SERVICES IT INDIA PVT LTD), HYDERABAD

In the result, appeals of the Revenue and assessee and the cross objections of the assessee are allowed in part

ITA 317/HYD/2016[2011-12]Status: DisposedITAT Hyderabad31 Aug 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyनिर्धारण आ.अपी.सं अपीलार्थीर्थी प्रत्‍यर्थी वर्ष / A.Y. / Appellant / Respondent / Ita No. M/S. Epam Systems Deputy Commissioner India Private Limited, Of Income Tax, (Formerly Known As Circle- 1(1), 2011-12 Hyderabad Alliance Global 189/Hyd/2016 Services It India Private Limited) Hyderabad [Pan No. Aaacw2012R] M/S. Epam Systems Deputy India Private Limited, (Formerly Known As Commissioner Of 2011-12 Alliance Global Services 317/Hyd/2016 Income Tax, It India Private Limited) Circle- 1(1), Hyderabad Hyderabad [Pan No. Aaacw2012R]

For Appellant: Shri Aliasgar Rampurwala and Shri Pratik, ARsFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 143(3)

…h are outstanding for more than 180 days shall be considered and the rate of interest shall be restricted to LIBOR +1.5%. 34. Ld. DR is placing reliance on the decisions of the coordinate benches in the cases of McKinsey knowledge Centre India (P) Ltd (2018) 96 Taxmann.com 237 (Delhi), decision of the Hon’ble Karnataka High Court in the case of PCITvs. M/s AMD India Pvt. Ltdin ITA No. 274/2018 dated 31/8/2018, view of the coordinate Bench of this Tribunal in the case Zeta Infrastructure in ITA No. 1812 /Hyd/ 2017 dated 7/6/2022, such ventures in ITA No. 362/Hyd/2021 dated 28/6/2022an Apache Footwear India Pvt. L…

EPAM SYSTEMS INDIA PRIVATE LIMITED (PREVIOUSLY KNOWN AS ALLIANCE GLOBAL SERVICES IT INDIA PVT LTD),HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD

In the result, appeals of the Revenue and assessee and the cross objections of the assessee are allowed in part

ITA 189/HYD/2016[2011-12]Status: DisposedITAT Hyderabad31 Aug 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyनिर्धारण आ.अपी.सं अपीलार्थीर्थी प्रत्‍यर्थी वर्ष / A.Y. / Appellant / Respondent / Ita No. M/S. Epam Systems Deputy Commissioner India Private Limited, Of Income Tax, (Formerly Known As Circle- 1(1), 2011-12 Hyderabad Alliance Global 189/Hyd/2016 Services It India Private Limited) Hyderabad [Pan No. Aaacw2012R] M/S. Epam Systems Deputy India Private Limited, (Formerly Known As Commissioner Of 2011-12 Alliance Global Services 317/Hyd/2016 Income Tax, It India Private Limited) Circle- 1(1), Hyderabad Hyderabad [Pan No. Aaacw2012R]

For Appellant: Shri Aliasgar Rampurwala and Shri Pratik, ARsFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 143(3)

…h are outstanding for more than 180 days shall be considered and the rate of interest shall be restricted to LIBOR +1.5%. 34. Ld. DR is placing reliance on the decisions of the coordinate benches in the cases of McKinsey knowledge Centre India (P) Ltd (2018) 96 Taxmann.com 237 (Delhi), decision of the Hon’ble Karnataka High Court in the case of PCITvs. M/s AMD India Pvt. Ltdin ITA No. 274/2018 dated 31/8/2018, view of the coordinate Bench of this Tribunal in the case Zeta Infrastructure in ITA No. 1812 /Hyd/ 2017 dated 7/6/2022, such ventures in ITA No. 362/Hyd/2021 dated 28/6/2022an Apache Footwear India Pvt. L…

HSBC SECURITIES AND CAPITAL MARKETS (I) P.LTD,MUMBAI vs. DCIT RG 4(1), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 702/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Mar 2023AY 2009-10

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Ms. Samruddhi Dhananjay Hande, Sr. DRFor Respondent: Sh. Porus Kaka / Tejas Mhatre
Section 143(3)Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 702/Mum/2014 (A.Y. 2009-10) M/s. HSBC Securities and Capital Markets (India) Pvt. Ltd. 52/60, Mahatma Gandhi Road, Fort, Mumbai- 400001. PAN: AAACJ1395E ..... Appellant Vs. DCIT-4(1), Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Respondent DCIT-4(1), Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Appellant Vs. M/s. HSBC Securities and Capital Markets (India) Pvt. Ltd. 52/60, mahatma Gandhi Road, Fort, Mum…

HSBC SECURITIES AND CAPITAL MARKETS (INDIA) P. LTD,MUMBAI vs. DCIT RG 4(1), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 4459/MUM/2014[2006-07]Status: DisposedITAT Mumbai10 Mar 2023AY 2006-07

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Ms. Samruddhi Dhananjay Hande, Sr. DRFor Respondent: Sh. Porus Kaka / Tejas Mhatre
Section 143(3)Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 702/Mum/2014 (A.Y. 2009-10) M/s. HSBC Securities and Capital Markets (India) Pvt. Ltd. 52/60, Mahatma Gandhi Road, Fort, Mumbai- 400001. PAN: AAACJ1395E ..... Appellant Vs. DCIT-4(1), Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Respondent DCIT-4(1), Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Appellant Vs. M/s. HSBC Securities and Capital Markets (India) Pvt. Ltd. 52/60, mahatma Gandhi Road, Fort, Mum…

DCIT 4(1), MUMBAI vs. HSBC SECURITIES AND CAPITAL MARKETS (INDIA) P.LTD, MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 1661/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Mar 2023AY 2009-10

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Ms. Samruddhi Dhananjay Hande, Sr. DRFor Respondent: Sh. Porus Kaka / Tejas Mhatre
Section 143(3)Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 702/Mum/2014 (A.Y. 2009-10) M/s. HSBC Securities and Capital Markets (India) Pvt. Ltd. 52/60, Mahatma Gandhi Road, Fort, Mumbai- 400001. PAN: AAACJ1395E ..... Appellant Vs. DCIT-4(1), Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Respondent DCIT-4(1), Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Appellant Vs. M/s. HSBC Securities and Capital Markets (India) Pvt. Ltd. 52/60, mahatma Gandhi Road, Fort, Mum…

Showing 1–20 of 29 · Page 1 of 2