DCIT v. Terex 21. India (P.) Ltd.

104 Taxmann.com 281Reported decision2019#18618 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(3)Section 144B Section 144C(1)Section 144C(13)Section 144C(5)Section 1963 Section 92CA Section 92CA(3)

Judgments citing DCIT v. Terex 21. India (P.) Ltd.

Dgs Technical Services Private Limited, Hyderabad vs. DCIT., Circle-8(1), Hyderabad

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

ITA 1095/HYD/2024[2021-22]Status: DisposedITAT Hyderabad31 Oct 2025AY 2021-22

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 143(3)Section 144C(5)Section 92C

…refer to the decision of ITAT, Bangalore Bench in the case of Deputy Commissioner of Income Tax Vs. M/s Lam Research (India) Pvt. Ltd, in IT(TP)A No. 2327/Bang/2016. A similar view has also been taken by the ITAT, Delhi Bench, in the case of DCIT v. ITE Ltd. [104 Taxmann.com 281]. 22. Coming back to the finance cost excluded by the assessee from the operating cost. The assessee has incurred finance cost of 23 DGS Technical Services Private Limited Rs. 1,64,01,114/- towards long-term borrowings and the same has been taken for acquiring capital assets. The assessee excluded finance cost from operating cost for th…

Turner & Townsend Pvt. Ltd., New Delhi vs. ACIT, Circle- 25(2), New Delhi

In the result, Appeal of the assessee is allowed

ITA 8763/DEL/2019[2012-13]Status: DisposedITAT Delhi28 Jun 2023AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.

For Appellant: Department by: Shri Mrinal Kumar, Sr. DFor Respondent: Shri Mrinal Kumar, Sr. D

Section 139(1)Section 143(2)Section 143(3)Section 144C

…1 Turner & Townsend Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘I’ NEW DELHI ] BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 8763/DEL/2019 (A.Y. 2012-13) Turner & Townsend Pvt. Vs. ACIT Ltd. Circle-2592) Unit 02/03, Ground Floor, C. R. Building, I. P. Estate, B Wing, Art Guild Hosue, LBS Marg, Kurla West, New Delhi Mumbai, Maharashtra PAN No. AADCT0324J ( RESPONDENT ) ( APPELLANT ) Shri Mr. Bhaumik Goda, CA Assessee by : Department by: Shri Mrinal Kumar, Sr. D. R.; Date of Hearing 31.05.2023 Date of Pronouncement 28.06.20…

Haldor Topsoe India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 985/DEL/2016[2011-12]Status: DisposedITAT Delhi31 Jan 2020AY 2011-12

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri H.P. Agarwal, FCAFor Respondent: Shri Surender Pal, CIT DR

Section 10ASection 143Section 144C(13)Section 271(1)(c)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.985/Del./2016 (Assessment Year : 2011-12) M/s. Haldor Topsoe India Pvt. Ltd., vs. DCIT, Circle 11 (1), Elegance Tower, 2nd Floor, New Delhi. Jasola District Centre, New Delhi – 110 025. (PAN : AABCH7781F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri H.P. Agarwal, FCA Shri Ashish Gupta, FCA Ms. Prashuka Jain, FCA REVENUE BY : Shri Surender Pal, CIT DR Date of Hearing : 08.01.2020 Date of Order : 31.01.2020 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Ap…

M/S. Lummus Technology Heat Transfer Bv, Gurgaon vs. DCIT, Gurgaon

ITA 1817/DEL/2015[2010-11]Status: DisposedITAT Delhi28 Nov 2019AY 2010-11

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri Subha Kant Sahu, Senior DR

Section 143Section 143(3)Section 144CSection 144C(13)Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1817/Del./2015 (Assessment Year : 2010-11) M/s. Lummus Technology Heat Transfer BV, vs. DCIT, 2nd Floor, Infinity Tower B, Circle-Gurgaon, DLF Cyber City Phase – II, Sector 25A, International Taxation, Gurgaon – 122 002 (Haryana). Gurgaon. (PAN : AABCA9045K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Vishal Kalra, Advocate Ms. Surabhi Suri, Advocate REVENUE BY : Shri Subha Kant Sahu, Senior DR Date of Hearing : 15.10.2019 Date of Order : 28.11.2019…