DCIT v. Total Oil India Pvt. Ltd.

149 Taxmann.com 332Income Tax Appellate Tribunal2023#925 most cited
115

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2023 to 2026.

Also referred to as

DCIT v. Total Oil India Pvt. Ltd. · Total Oil India Special Bench · Section 115-O · dividend distribution tax · Transfer Pricing · Bright Line Test · AMP expenditure · Cost Plus Method · CUP method · Section 90 · DTAA · Refunds · Section 237 · Section 239 · ITAT Mumbai Special Bench

Also reported as

190 ITR 312

Sections most often in play

Section 115-OSection 237Section 250Section 90Section 14ASection 239Section 143(3)Section 37(1)

Issues it is cited on

section 239section 237section 115oddtdividend distribution taxdomestic companybright line testsection 17(2)(iiia)cost plus methodamp expendituresection 35ddacomparable uncontrolled price method

Judgments citing DCIT v. Total Oil India Pvt. Ltd.

ACIT, Circle - 2(1), Kolkata vs. M/S. Bata India Ltd., Kolkata

Appeal is partly allowed and the CO is dismissed

ITA 1844/KOL/2017[2009-10]Status: DisposedITAT Kolkata23 Jul 2025AY 2009-10

Bench: the Hon'ble Income Tax Appellate Tribunal, Kolkata in ITA No. 1844/Kol/2017 for the assessment year 2009-10;

Section 143(3)Section 250Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH”, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 1844/KOL/2017 (Assessment Year 2009-10) ACIT, Circle 2(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Sqr., 7th Floor, Kolkata – 69 ……..…...…………….... Appellant vs. M/s Bata India Ltd., 64, S N Banerjee Road, Kolkata - 700013 [PAN: AABCB1043Q] …………………………… Respondent CO No. 124/KOL/2017 (Assessment Year 2009-10) M/s Bata India Ltd., C/o M/s Salarpuria Jajodia & & Co. 7, Chittaranjan Avenue, Kolkata - 700072 [PAN: AABCB1043Q] ……..…...…………….... Appellant vs. ACIT, Circle…

DCIT-2(3)(1), Mumbai vs. Indusind Bank Ltd., Mumbai

In the result, the Income Tax Appeal is

ITA 3675/MUM/2023[2018-19]Status: DisposedITAT Mumbai17 Jul 2025AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Shri Kalpexh Unadkat &For Respondent: Shri Satya Pal Kumar, CIT-DR
Section 143(3)Section 14ASection 250Section 35DSection 36(1)(via)Section 36(1)(viia)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAJ KUMAR CHAUHAN, JM I.T.A. No. 1841/Mum/2023 (Assessment Year: 2018-19) I.T.A. No. 1842/Mum/2023 (Assessment Year: 2019-20) Indusind Bank Limited., 8th Floor, Tower 1, One India Bulls Centre, Delisle Road, Mumbai-400013. PAN: AAACI1314G Appellant) DCIT-2(3)(1), 5th Floor, Room No. 552, Vs. Aayakar Bhavan, M.K. Road, Mumbai-400020. : Respondent) I.T.A. No. 3775/Mum/2023 (Assessment Year: 2018-19) I.T.A. No. 3774/Mum/2023 (Assessment Year: 2019-20) DCIT-2(3)(1), 552, Aayakar Bhavan, M.K. Road, Mumbai-400020. Indusind Bank Lim…

Indusind Bank Ltd, Mumbai vs. The DCIT-2(3)(1), Mumbai

In the result, the Income Tax Appeal is

ITA 1842/MUM/2023[2019-20]Status: DisposedITAT Mumbai17 Jul 2025AY 2019-20

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

Section 143(3)Section 14ASection 250Section 35DSection 36(1)(via)Section 36(1)(viia)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAJ KUMAR CHAUHAN, JM I.T.A. No. 1841/Mum/2023 (Assessment Year: 2018-19) I.T.A. No. 1842/Mum/2023 (Assessment Year: 2019-20) Indusind Bank Limited., 8th Floor, Tower 1, One India Bulls Centre, Delisle Road, Mumbai-400013. PAN: AAACI1314G Appellant) DCIT-2(3)(1), 5th Floor, Room No. 552, Vs. Aayakar Bhavan, M.K. Road, Mumbai-400020. Respondent) I.T.A. No. 3775/Mum/2023 (Assessment Year: 2018-19) I.T.A. No. 3774/Mum/2023 (Assessment Year: 2019-20) DCIT-2(3)(1), 552, Aayakar Bhavan, M.K. Road, Mumbai-400020. Indusind B…

Indusind Bank Ltd, 8Th Floor, Tower 1, One India Bulls Centre Delisle Road vs. The DCIT-2(3)(1), Mumbai

ITA 1841/MUM/2023[2018-19]Status: DisposedITAT Mumbai17 Jul 2025AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Shri Kalpexh Unadkat &For Respondent: Shri Satya Pal Kumar, CIT-DR
Section 143(3)Section 14ASection 250Section 35DSection 36(1)(via)Section 36(1)(viia)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAJ KUMAR CHAUHAN, JM I.T.A. No. 1841/Mum/2023 (Assessment Year: 2018-19) I.T.A. No. 1842/Mum/2023 (Assessment Year: 2019-20) Indusind Bank Limited., DCIT-2(3)(1), 8th Floor, Tower 1, One India Bulls 5th Floor, Room No. 552, Centre, Delisle Road, Vs. Aayakar Bhavan, M.K. Road, Mumbai-400013. Mumbai-400020. PAN: AAACI1314G Appellant) : Respondent) I.T.A. No. 3775/Mum/2023 (Assessment Year: 2018-19) I.T.A. No. 3774/Mum/2023 (Assessment Year: 2019-20) DCIT-2(3)(1), Indusind Bank Limited., 8th Floor, Tower 1, One World Centre, 55…

Gujarat Guardian Ltd., New Delhi vs. ACIT, Circle-10(2), New Delhi

In the result, appeal of the revenue is dismissed

ITA 1967/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jun 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.1966 और 1967/िद"ी/2018(िन.व. 2013-14 और 2014-15)

For Appellant: S/Shri Neeraj Jain, Advocate & Kunal Pandey, CharteredFor Respondent: Ms. Prajna Paramita, CIT-DR
Section 115Section 80I

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं मनीष अ"वाल, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.1966 और 1967/िद"ी/2018(िन.व. 2013-14 और 2014-15) ITA No.1966 & 1967/DEL/2018 (A.Y.2013-14 & 2014-15) Gujarat Guardian Ltd., 4-7/C, DDA Shopping Centre, New Friends Colony, New Delhi 110025 ...... अपीलाथ"/Appellant PAN: AAACG-1622-K बनाम Vs. Assistant Commissioner of Income Tax, ..... "ितवादी/Respondent Circle-10(2), CR Building, New Delhi 110002 आअसं.1819/ िद"ी /2018…

Gujarat Guardian Ltd., New Delhi vs. ACIT, Circle-10(2), New Delhi

In the result, appeal of the revenue is dismissed

ITA 1966/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Jun 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.1966 और 1967/िद"ी/2018(िन.व. 2013-14 और 2014-15)

For Appellant: S/Shri Neeraj Jain, Advocate & Kunal Pandey, CharteredFor Respondent: Ms. Prajna Paramita, CIT-DR
Section 115Section 80I

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं मनीष अ"वाल, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.1966 और 1967/िद"ी/2018(िन.व. 2013-14 और 2014-15) ITA No.1966 & 1967/DEL/2018 (A.Y.2013-14 & 2014-15) Gujarat Guardian Ltd., 4-7/C, DDA Shopping Centre, New Friends Colony, New Delhi 110025 ...... अपीलाथ"/Appellant PAN: AAACG-1622-K बनाम Vs. Assistant Commissioner of Income Tax, ..... "ितवादी/Respondent Circle-10(2), CR Building, New Delhi 110002 आअसं.1819/ िद"ी /2018…

ACIT, Circle-10(2), New Delhi vs. Gujarat Guardian Ltd., New Delhi

In the result, appeal of the revenue is dismissed

ITA 1819/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jun 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.1966 और 1967/िद"ी/2018(िन.व. 2013-14 और 2014-15)

For Appellant: S/Shri Neeraj Jain, Advocate & Kunal Pandey, CharteredFor Respondent: Ms. Prajna Paramita, CIT-DR
Section 115Section 80I

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं मनीष अ"वाल, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.1966 और 1967/िद"ी/2018(िन.व. 2013-14 और 2014-15) ITA No.1966 & 1967/DEL/2018 (A.Y.2013-14 & 2014-15) Gujarat Guardian Ltd., 4-7/C, DDA Shopping Centre, New Friends Colony, New Delhi 110025 ...... अपीलाथ"/Appellant PAN: AAACG-1622-K बनाम Vs. Assistant Commissioner of Income Tax, ..... "ितवादी/Respondent Circle-10(2), CR Building, New Delhi 110002 आअसं.1819/ िद"ी /2018…

Polycab India Limited, Mumbai vs. The Assistant Commissioner of Income-Tax, Circle 5(2), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 4673/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Jun 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115Section 237Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4672/Mum/2023 (Assessment Year :2019-20) & Polycab India Limited Vs. The Assistant Commissioner 29, The Ruby, 21st Floor of Income Tax, Circle 5(2) Senapati Bapat Marg Mumbai Tulsi Pipe Road Dadar West Maharashtra- 400 028 PAN/GIR No.AAACP6474E (Appellant) .. (Respondent) Assessee by Shri Rajan Vora & Shri Pranay Gandhi and Shri Lekh Mehta Revenue by Shri Krishna Kumar, Sr. DR Date of Hearing 12/06/2025 Date of Pronouncement 16/06/2025 आदेश / O R D E R PER AMIT SHUKLA…

Polycab India Limited, Mumbai vs. The Assistant Commissioner of Income-Tax, Circle 5(2), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 4671/MUM/2023[2020-21]Status: DisposedITAT Mumbai16 Jun 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115Section 237Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4672/Mum/2023 (Assessment Year :2019-20) & Polycab India Limited Vs. The Assistant Commissioner 29, The Ruby, 21st Floor of Income Tax, Circle 5(2) Senapati Bapat Marg Mumbai Tulsi Pipe Road Dadar West Maharashtra- 400 028 PAN/GIR No.AAACP6474E (Appellant) .. (Respondent) Assessee by Shri Rajan Vora & Shri Pranay Gandhi and Shri Lekh Mehta Revenue by Shri Krishna Kumar, Sr. DR Date of Hearing 12/06/2025 Date of Pronouncement 16/06/2025 आदेश / O R D E R PER AMIT SHUKLA…

M/S. Genpact India, Gurgaon vs. DCIT, New Delhi

In the result, the appeal of the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 6543/DEL/2016[2013-14]Status: DisposedITAT Delhi13 Jun 2025AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 10ASection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER DCIT, Circle 10 (1), vs. M/s. Genpact India, New Delhi. (now merged with Genpact India Private Ltd.), Genpact Tower, DLT City, Phase V, Sector 53, Gurgaon – 122 002 (Haryana). (PAN : AAACG9163H) M/s. Genpact India, vs. DCIT, Circle 10 (1), (now merged with Genpact India New Delhi. Private Ltd.), Genpact Tower, DLT City, Phase V, Sector 53, Gurgaon – 122 002 (Haryana). (PAN : AAACG9163H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Tarandeep Singh, Advocate Shri…

DCIT, New Delhi vs. M/S. Genpact India, Gurgaon

In the result, the appeal of the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 6415/DEL/2016[2013-14]Status: DisposedITAT Delhi13 Jun 2025AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 10ASection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER DCIT, Circle 10 (1), vs. M/s. Genpact India, New Delhi. (now merged with Genpact India Private Ltd.), Genpact Tower, DLT City, Phase V, Sector 53, Gurgaon – 122 002 (Haryana). (PAN : AAACG9163H) M/s. Genpact India, vs. DCIT, Circle 10 (1), (now merged with Genpact India New Delhi. Private Ltd.), Genpact Tower, DLT City, Phase V, Sector 53, Gurgaon – 122 002 (Haryana). (PAN : AAACG9163H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Tarandeep Singh, Advocate Shri…

Timken India Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-1, Jamshedpur

In the result, appeal of the assessee stands partly allowed

ITA 92/RAN/2022[2017-18]Status: DisposedITAT Ranchi12 Jun 2025AY 2017-18

Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: S/Shri K.M.Gupta/Krishan Shaw, ARsFor Respondent: Smt. Rinku Singh, CIT DR
Section 115JSection 14ASection 234D

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORES/ S/SHRI GEORGE MATHAN, JUDICIAL , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2017-18 S.A.No.9/Ran/2025 Timken India Limited, 39 to Timken India Limited, 39 to Vs. Deputy Deputy Commissioner Commissioner of of 42, Electronic City 42, Electronic City-Phase-1, Income Income Tax, Tax, Circle Circle-1, Hosur Road, Bangalore Hosur Road, Bangalore Jamshedpur…

DCIT 2(3)(1), Mumbai vs. Zensar Technologies Ltd, Mumbai

In the result the appeals filed by the assessee for assessment year 2011-12 and 2012-13 stands partly allowed and the appeal filed by the revenue for the assessment year 2012-13

ITA 2915/MUM/2022[2012-13]Status: DisposedITAT Mumbai23 May 2025AY 2012-13

Bench: Smt. Beena Pillai () & Smt.Renu Jauhri ()

Section 10ASection 234CSection 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SMT.RENU JAUHRI (ACCOUNTANT MEMBER) I.T.A. No. 4307/Mum/2017 Assessment Year: 2011-12 Zensar Technologies Ltd Vs. The Deputy Kharadi, Plot No.4, MIDC, commissioner of Off Nagar Road, Income Tax 2(3)(1) Pune-401104 5th Floor, PAN:AAACF0742K AayakarBhavan, MH Marg, Mumbai- 400020 (Appellant) (Respondent) & I.T.A. No. 2445/Mum/2022 Assessment Year: 2012-13 Zensar Technologies Vs. Deputy Limited commissioner of Magnet House, 2nd Floor, Income Tax, Circle- N.M. Marg, Ballard Estate 2(3)(1) Mumbai-400001 Room No.552…

Zensar Technologies Limited, Mumbai vs. DCIT, Circle-2(3)(1), Mumbai

In the result the appeals filed by the assessee for assessment

ITA 2445/MUM/2022[2012-2013]Status: DisposedITAT Mumbai23 May 2025AY 2012-2013

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 10ASection 234CSection 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SMT. RENU JAUHRI (ACCOUNTANT MEMBER) I.T.A. No. 4307/Mum/2017 Assessment Year: 2011-12 Zensar Technologies Ltd Vs. The Deputy Kharadi, Plot No.4, MIDC, Off Nagar Road, Pune-401104 PAN:AAACF0742K (Appellant) commissioner of Income Tax 2(3)(1) 5th Floor, Aayakar Bhavan, MH Marg, Mumbai- 400020 (Respondent) & I.T.A. No. 2445/Mum/2022 Assessment Year: 2012-13 Zensar Technologies Vs. Deputy Limited Magnet House, 2nd Floor, N.M. Marg, Ballard Estate Mumbai-400001 PAN:AAACF0742K commissioner of Income Tax, Circle- 2(3…

Zensar Technologies Limited, Mumbai vs. DCIT Circle - 2(3)(1), Mumbai

In the result the appeals filed by the assessee for assessment

ITA 4307/MUM/2017[2011-12]Status: DisposedITAT Mumbai23 May 2025AY 2011-12

Bench: Smt. Beena Pillai () & Smt.Renu Jauhri ()

Section 10ASection 234CSection 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SMT.RENU JAUHRI (ACCOUNTANT MEMBER) I.T.A. No. 4307/Mum/2017 Assessment Year: 2011-12 Zensar Technologies Ltd Vs. The Deputy commissioner of Kharadi, Plot No.4, MIDC, Off Nagar Road, Pune-401104 PAN:AAACF0742K (Appellant) Income Tax 2(3)(1) 5th Floor, AayakarBhavan, MH Marg, Mumbai-400020 (Respondent) & I.T.A. No. 2445/Mum/2022 Assessment Year: 2012-13 Zensar Technologies Vs. Deputy commissioner of Limited Magnet House, 2nd Floor, N.M. Marg, Ballard Estate Mumbai-400001 PAN:AAACF0742K (Appellant) Income Tax, Ci…

Dormakaba India Private Limited, Kancheepuram vs. Deputy Commissioner of Income-Tax, Corporate Circle 1(1), Chennai

In the result, appeals filed by the assessee are dismissed

ITA 2977/CHNY/2024[2020-21]Status: DisposedITAT Chennai23 Apr 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Sandeep Pincha, CA
Section 115Section 90

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2974 to 2977/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17 to 2018-19 & 2020-21 v. M/s.Dormakaba India Pvt. Ltd., The DCIT, Plot No.48/3, Mahindra World City, Corporate Circle-1(1), 8th Avenue, Anjur Village, Paranur, Chennai. Chengalpattu Taluk, Kancheepuram District-603 002. [PAN: AAACD 3980 D] (अपीलाथ"/Appellant) (""यथ"/Respondent)…

Dormakaba India Private Limited, Kancheepuram vs. DCIT Corporate Circle 1(1), Chennai

In the result, appeals filed by the assessee are dismissed

ITA 2976/CHNY/2024[2018-19]Status: DisposedITAT Chennai23 Apr 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Sandeep Pincha, CA
Section 115Section 90

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2974 to 2977/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17 to 2018-19 & 2020-21 v. M/s.Dormakaba India Pvt. Ltd., The DCIT, Plot No.48/3, Mahindra World City, Corporate Circle-1(1), 8th Avenue, Anjur Village, Paranur, Chennai. Chengalpattu Taluk, Kancheepuram District-603 002. [PAN: AAACD 3980 D] (अपीलाथ"/Appellant) (""यथ"/Respondent)…

Dormakaba India Private Limited, Kancheepuram vs. Deputy Commissioner of Income-Tax, Corporate Circle 1(1), Chennai

In the result, appeals filed by the assessee are dismissed

ITA 2975/CHNY/2024[2017-18]Status: DisposedITAT Chennai23 Apr 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Sandeep Pincha, CA
Section 115Section 90

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2974 to 2977/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17 to 2018-19 & 2020-21 v. M/s.Dormakaba India Pvt. Ltd., The DCIT, Plot No.48/3, Mahindra World City, Corporate Circle-1(1), 8th Avenue, Anjur Village, Paranur, Chennai. Chengalpattu Taluk, Kancheepuram District-603 002. [PAN: AAACD 3980 D] (अपीलाथ"/Appellant) (""यथ"/Respondent)…

Dormakaba India Private Limited, Kancheepuram vs. Deputy Commissioner of Income-Tax, Corporate Circle 1(1), Chennai

In the result, appeals filed by the assessee are dismissed

ITA 2974/CHNY/2024[2016-17]Status: DisposedITAT Chennai23 Apr 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Sandeep Pincha, CA
Section 115Section 90

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2974 to 2977/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17 to 2018-19 & 2020-21 v. M/s.Dormakaba India Pvt. Ltd., The DCIT, Plot No.48/3, Mahindra World City, Corporate Circle-1(1), 8th Avenue, Anjur Village, Paranur, Chennai. Chengalpattu Taluk, Kancheepuram District-603 002. [PAN: AAACD 3980 D] (अपीलाथ"/Appellant) (""यथ"/Respondent)…

Jc Bamford Excavators Ltd., England vs. ACIT (International Taxation), Circle-2(1)(2), New Delhi

In the result, appeal of the Assessee is partly allowed

ITA 625/DEL/2021[2017-18]Status: DisposedITAT Delhi09 Apr 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandraआ.अ.सं/.I.T.A No.625/Del/2021 िनधा"रणवष"/Assessment Year:2017-18 बनाम Jc Bamford Excavators Ltd., Acit Rocester, Uttoxeter, St 14, Vs. (International Taxation), 5Jp, Staffordshire, England. Circle-2(1)(2), Room No.508, 5Th Floor, D-Block, Civic Centre, Pan No.Aabcj6004D Newdelhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 144C(5)

…ITA No.625/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.625/Del/2021 िनधा"रणवष"/Assessment Year:2017-18 बनाम JC Bamford Excavators Ltd., ACIT Rocester, Uttoxeter, ST 14, Vs. (International Taxation), 5JP, Staffordshire, England. Circle-2(1)(2), Room No.508, 5th Floor, D-Block, Civic Centre, PAN No.AABCJ6004D NewDelhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Vishal Kalra, Adv. & Shri S.S. Tomar, Adv. Revenue by Shri Vijay B. Basanta, CIT DR सुनवाईक"तारीख/ Date of…