DCIT v. Temasek

47 Taxmann.com 311Reported decision2014#15890 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2019.

Judgments citing DCIT v. Temasek

M/S. Eaton Technologies Private Ltd., Pune vs. Deputy Commissioner of Income-Tax

Appeal of the assessee is partly allowed for statistical purposes

ITA 400/PUN/2014[2009-10]Status: HeardITAT Pune06 Mar 2019AY 2009-10

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Vishal Kalra

Section 92C(1)Section 92C(2)

…आयकर अपील"य अ"धकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No. 400/PUN/2014 "नधा"रण वष" / Assessment Year : 2009-10 M/s. Eaton Technologies Private Limited. Cluster C, Wing-1, Eon Free Zone, Plot No.1, S. No. 77, MIDC Kharadi Knowledge Park, Kharadi, Pune-411 014. PAN : AABCE4323Q. .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(2), Pune. ……""यथ" / Respondent Assessee by : Shri Vishal Kalra : Smt. Nandita Kanchan Revenue by सुनवाई क" तार"ख / Dat…

Goldman Sachs Asset Management (India) P. Ltd, Mumbai vs. Asst CIT Cir 7(1)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 1427/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Aug 2018AY 2012-13

Bench: Shri G.S. Pannu & Shri Pawan Singh: A.Y : 2012-13

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Jayant Kumar

Section 143(3)Section 144C(13)Section 14ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER : A.Y : 2012-13 Goldman Sachs Asset Vs. ACIT, Range-7(1)(1), Management (India) Pvt. Ltd., Mumbai. (Respondent) 951A, Rational House, Appasaheb Marathe Marg, Prabhadevi, Mumbai 400 025. (Appellant) PAN : AADCG0789J Appellant by : Shri Madhur Agrawal Respondent by : Shri Jayant Kumar Date of Hearing : 30/08/2018 Date of Pronouncement : 31/08/2018 O R D E R PER G.S. PANNU, AM : The captioned appeal by the assessee is directed against the order dated 31.01.2017 passed b…

DCIT 5(1)(1), Mumbai vs. General Atlantic P.Ltd, Mumbai

In the result, assessee’s appeal is partly allowed and Revenu’s appeal is dismissed

ITA 1717/MUM/2016[2011-12]Status: DisposedITAT Mumbai21 Feb 2018AY 2011-12

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri Porus Kaka a/wFor Respondent: Shri Jayant Kumar

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA no.1717/Mum./2016 (Assessment Year : 2011–12) Dy. Commissioner of Income Tax ……………. Appellant Circle–5(1)(1), Mumbai v/s General Atlantic Pvt. Ltd. 151–152, 15th Floor, Maker Chambers–VI ……………. Respondent 220, Nariman Point, Mumbai 400 021 PAN – AABCG7917Q ITA no.2207/Mum./2016 (Assessment Year : 2011–12) General Atlantic Pvt. Ltd. Level–19, Birla Aurora Dr. Annie Besant Road ……………. Appellant Maharshi Karve Marg Churchgate, Mumbai 400 020 PAN – AABCG7917Q v/s Dy. Commissio…

Jacobs Engineering India P.Ltd, Mumbai vs. DCIT RG 8(2), Mumbai

In the result, the appeal of the assessee is treated as allowed

ITA 7194/MUM/2012[2008-09]Status: FixedITAT Mumbai17 May 2017AY 2008-09

Bench: Shri B.R. Baskaran (Am) & Shri C.N. Prasad I.T.A. No. 7194/Mum/2012 (Assessment Year 2008-09)

Section 144C(5)

…THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri B.R. Baskaran (AM) & Shri C.N. Prasad I.T.A. No. 7194/Mum/2012 (Assessment Year 2008-09) M/s. Jacobs Engineering DCIT Range 8(2) India Private Limited Vs. Aayakar Bhavan Jacobs House M.K. Road Ramkrishna Mandir Road Mumbai-400 020. Kondivita, Andheri East Mumbai-400 059. (Appellant) (Respondent) PAN No. AAACH0456J Assessee by Shri Sunil Lala Department by Shri Shahi Saanjay Kumar Date of Hearing 7.4.2017 Date of Pronouncement 17.5.2017 O R D E R Per B.R. Baskaran(AM) The assessee has challenged the order dated 19-10-2012 passed by the assessi…

DCIT Cir 3(1), Mumbai vs. Globe Op Financial Services (India) P. Ltd, Mumbai

In the result, Department’s appeal is partly allowed for statistical purposes

ITA 1610/MUM/2011[2005-06]Status: DisposedITAT Mumbai13 Jun 2016AY 2005-06

Bench: Shri Saktijit Dey & Shri Ashwani Taneja

For Appellant: Shri Saurabh Soparkar a/wFor Respondent: Shri Sambit Mishra

Section 92C

…it has shown profitability trend in financial year 2005–06 and 2006–07. He, therefore, submitted that the company was rightly held as comparable to the assessee. In this context, he relied upon the following decisions:– i) Temasek Holding Advisors Pvt. Ltd., 47 Taxmann.com 311; ii) Evonik India Pvt. Ltd., 51 Taxmann.com 124; iii) Qualcomm India Pvt. Ltd., 37 Taxmann.com 17; and iv) Temasek Holdings Advisors India Pvt. Ltd., 38 Taxmann.com 80. 10. We have considered the submissions of the parties and perused the material available on record insofar as this comparable is concerned. As could be seen, the Transfer P…

Ta Assocites Advisory P.Ltd, Mumbai vs. Dcti Cir 3(3), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 496/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Jan 2016AY 2010-11

Bench: Shri Saktijit Dey & Shri Ashwani Tanejaassessment Year: 2010-11 Ta Associates Advisory P. Ltd. Dcit Cir- 3(3) Avantha House, Crompton Aayakar Bhavan बनाम/ Greaves Building, 12Th Floor, Vs. Dr. Annie Besant Road, Worli Mumbai Mumbai -400004 (Assessee) (Revenue) P.A. No.Aadct0884H

Section 143(3)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,K,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI Before Shri Saktijit Dey, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2010-11 TA Associates Advisory P. Ltd. DCIT CIR- 3(3) Avantha House, Crompton Aayakar Bhavan बनाम/ Greaves Building, 12th Floor, Vs. Dr. Annie Besant Road, Worli Mumbai Mumbai -400004 (Assessee) (Revenue) P.A. No.AADCT0884H "नधा"रती क" ओर से / Assessee by Shri Porus Kaka & Shri Divesh Chawla (AR) राज"व क" ओर से / Revenue by Shri N.K. Chand -CIT (DR) सुनवाई क" तार"ख / Date of 18/1/2016 Hearing : 22/01/201…