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.

Tweezerman India Private Limited, Pondicherry vs. Deputy Commissioner of Income Tax, Pondicherry

The appeals stands dismissed

ITA 2064/CHNY/2024[2014-15]Status: DisposedITAT Chennai07 Jan 2025AY 2014-15

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (1) आयकरअपील सं./ Ita No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ Ita No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ Ita No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ Ita No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ Ita No.2061/Chny/2024 (िनधा*रण वष* / Assessment Year: 2011-12) & (6) आयकरअपील सं./ Ita No.2062/Chny/2024 (िनधा*रण वष* / Assessment Year: 2012-13) & (7) आयकरअपील सं./ Ita No.2063/Chny/2024 (िनधा*रण वष* / Assessment Year: 2013-14) & (8) आयकरअपील सं./ Ita No.2064/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) & (9) आयकरअपील सं./ Ita No.2065/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16)

For Appellant: S/Shri P. Lalith Kumar & Mehul (CAs) – Ld. ARsFor Respondent: Shri S. Sundar Rajan (JCIT) -Ld. Sr. DR
Section 115Section 237Section 250Section 90

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (1) आयकरअपील सं./ ITA No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ ITA No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ ITA No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ ITA No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ ITA No.2061/C…

Tweezerman India Private Limited, Pondicherry vs. Deputy Commissioner of Income Tax, Pondicherry

The appeals stands dismissed

ITA 2063/CHNY/2024[2013-14]Status: DisposedITAT Chennai07 Jan 2025AY 2013-14

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (1) आयकरअपील सं./ Ita No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ Ita No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ Ita No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ Ita No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ Ita No.2061/Chny/2024 (िनधा*रण वष* / Assessment Year: 2011-12) & (6) आयकरअपील सं./ Ita No.2062/Chny/2024 (िनधा*रण वष* / Assessment Year: 2012-13) & (7) आयकरअपील सं./ Ita No.2063/Chny/2024 (िनधा*रण वष* / Assessment Year: 2013-14) & (8) आयकरअपील सं./ Ita No.2064/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) & (9) आयकरअपील सं./ Ita No.2065/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16)

For Appellant: S/Shri P. Lalith Kumar & Mehul (CAs) – Ld. ARsFor Respondent: Shri S. Sundar Rajan (JCIT) -Ld. Sr. DR
Section 115Section 237Section 250Section 90

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (1) आयकरअपील सं./ ITA No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ ITA No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ ITA No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ ITA No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ ITA No.2061/C…

Tweezerman India Private Limited, Pondicherry vs. Deputy Commissioner of Income Tax, Pondicherry

The appeals stands dismissed

ITA 2062/CHNY/2024[2012-13]Status: DisposedITAT Chennai07 Jan 2025AY 2012-13

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (1) आयकरअपील सं./ Ita No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ Ita No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ Ita No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ Ita No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ Ita No.2061/Chny/2024 (िनधा*रण वष* / Assessment Year: 2011-12) & (6) आयकरअपील सं./ Ita No.2062/Chny/2024 (िनधा*रण वष* / Assessment Year: 2012-13) & (7) आयकरअपील सं./ Ita No.2063/Chny/2024 (िनधा*रण वष* / Assessment Year: 2013-14) & (8) आयकरअपील सं./ Ita No.2064/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) & (9) आयकरअपील सं./ Ita No.2065/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16)

For Appellant: S/Shri P. Lalith Kumar & Mehul (CAs) – Ld. ARsFor Respondent: Shri S. Sundar Rajan (JCIT) -Ld. Sr. DR
Section 115Section 237Section 250Section 90

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (1) आयकरअपील सं./ ITA No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ ITA No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ ITA No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ ITA No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ ITA No.2061/C…

Tweezerman India Private Limited, Pondicherry vs. Deputy Commissioner of Income Tax, Pondicherry

The appeals stands dismissed

ITA 2061/CHNY/2024[2011-12]Status: DisposedITAT Chennai07 Jan 2025AY 2011-12

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (1) आयकरअपील सं./ Ita No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ Ita No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ Ita No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ Ita No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ Ita No.2061/Chny/2024 (िनधा*रण वष* / Assessment Year: 2011-12) & (6) आयकरअपील सं./ Ita No.2062/Chny/2024 (िनधा*रण वष* / Assessment Year: 2012-13) & (7) आयकरअपील सं./ Ita No.2063/Chny/2024 (िनधा*रण वष* / Assessment Year: 2013-14) & (8) आयकरअपील सं./ Ita No.2064/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) & (9) आयकरअपील सं./ Ita No.2065/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16)

For Appellant: S/Shri P. Lalith Kumar & Mehul (CAs) – Ld. ARsFor Respondent: Shri S. Sundar Rajan (JCIT) -Ld. Sr. DR
Section 115Section 237Section 250Section 90

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (1) आयकरअपील सं./ ITA No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ ITA No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ ITA No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ ITA No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ ITA No.2061/C…

Tweezerman India Private Limited, Pondicherry vs. Deputy Commissioner of Income Tax, Pondicherry

The appeals stands dismissed

ITA 2060/CHNY/2024[2010-11]Status: DisposedITAT Chennai07 Jan 2025AY 2010-11

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (1) आयकरअपील सं./ Ita No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ Ita No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ Ita No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ Ita No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ Ita No.2061/Chny/2024 (िनधा*रण वष* / Assessment Year: 2011-12) & (6) आयकरअपील सं./ Ita No.2062/Chny/2024 (िनधा*रण वष* / Assessment Year: 2012-13) & (7) आयकरअपील सं./ Ita No.2063/Chny/2024 (िनधा*रण वष* / Assessment Year: 2013-14) & (8) आयकरअपील सं./ Ita No.2064/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) & (9) आयकरअपील सं./ Ita No.2065/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16)

For Appellant: S/Shri P. Lalith Kumar & Mehul (CAs) – Ld. ARsFor Respondent: Shri S. Sundar Rajan (JCIT) -Ld. Sr. DR
Section 115Section 237Section 250Section 90

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (1) आयकरअपील सं./ ITA No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ ITA No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ ITA No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ ITA No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ ITA No.2061/C…

Tweezerman India Private Limited, Pondicherry vs. Deputy Commissioner of Income Tax, Pondicherry

The appeals stands dismissed

ITA 2059/CHNY/2024[2009-10]Status: DisposedITAT Chennai07 Jan 2025AY 2009-10

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (1) आयकरअपील सं./ Ita No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ Ita No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ Ita No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ Ita No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ Ita No.2061/Chny/2024 (िनधा*रण वष* / Assessment Year: 2011-12) & (6) आयकरअपील सं./ Ita No.2062/Chny/2024 (िनधा*रण वष* / Assessment Year: 2012-13) & (7) आयकरअपील सं./ Ita No.2063/Chny/2024 (िनधा*रण वष* / Assessment Year: 2013-14) & (8) आयकरअपील सं./ Ita No.2064/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) & (9) आयकरअपील सं./ Ita No.2065/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16)

For Appellant: S/Shri P. Lalith Kumar & Mehul (CAs) – Ld. ARsFor Respondent: Shri S. Sundar Rajan (JCIT) -Ld. Sr. DR
Section 115Section 237Section 250Section 90

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (1) आयकरअपील सं./ ITA No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ ITA No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ ITA No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ ITA No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ ITA No.2061/C…

Tweezerman India Private Limited, Pondicherry vs. Deputy Commissioner of Income Tax, Pondicherry

The appeals stands dismissed

ITA 2058/CHNY/2024[2008-09]Status: DisposedITAT Chennai07 Jan 2025AY 2008-09

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (1) आयकरअपील सं./ Ita No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ Ita No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ Ita No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ Ita No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ Ita No.2061/Chny/2024 (िनधा*रण वष* / Assessment Year: 2011-12) & (6) आयकरअपील सं./ Ita No.2062/Chny/2024 (िनधा*रण वष* / Assessment Year: 2012-13) & (7) आयकरअपील सं./ Ita No.2063/Chny/2024 (िनधा*रण वष* / Assessment Year: 2013-14) & (8) आयकरअपील सं./ Ita No.2064/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) & (9) आयकरअपील सं./ Ita No.2065/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16)

For Appellant: S/Shri P. Lalith Kumar & Mehul (CAs) – Ld. ARsFor Respondent: Shri S. Sundar Rajan (JCIT) -Ld. Sr. DR
Section 115Section 237Section 250Section 90

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (1) आयकरअपील सं./ ITA No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ ITA No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ ITA No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ ITA No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ ITA No.2061/C…

Tweezerman India Private Limited, Pondicherry vs. Deputy Commissioner of Income Tax, Pondicherry

The appeals stands dismissed

ITA 2057/CHNY/2024[2007-08]Status: DisposedITAT Chennai07 Jan 2025AY 2007-08

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (1) आयकरअपील सं./ Ita No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ Ita No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ Ita No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ Ita No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ Ita No.2061/Chny/2024 (िनधा*रण वष* / Assessment Year: 2011-12) & (6) आयकरअपील सं./ Ita No.2062/Chny/2024 (िनधा*रण वष* / Assessment Year: 2012-13) & (7) आयकरअपील सं./ Ita No.2063/Chny/2024 (िनधा*रण वष* / Assessment Year: 2013-14) & (8) आयकरअपील सं./ Ita No.2064/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) & (9) आयकरअपील सं./ Ita No.2065/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16)

For Appellant: S/Shri P. Lalith Kumar & Mehul (CAs) – Ld. ARsFor Respondent: Shri S. Sundar Rajan (JCIT) -Ld. Sr. DR
Section 115Section 237Section 250Section 90

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (1) आयकरअपील सं./ ITA No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ ITA No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ ITA No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ ITA No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ ITA No.2061/C…

Syngenta India Private Limited (Earlier Known As Syngenta India Ltd), Mumbai vs. Assistant Commissioner of Income Tax-Range 1(3)(1), Mumbai

In the result, the appeals of the assessee for AY 2015-16 to 2018-19 are partly allowed

ITA 4414/MUM/2024[2017-18]Status: DisposedITAT Mumbai21 Nov 2024AY 2017-18

Bench: Shri Sandeep Gosain, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajan Vora & Shri PranayFor Respondent: Shri Nagnath Bhimrao Pasale
Section 10(1)Section 115Section 35(1)(iv)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JM & MS PADMAVATHY S, AM I.T.A. No.3831/Mum/2024 (Assessment Year: 2015-16) I.T.A. No.3449/Mum/2024 (Assessment Year: 2016-17) I.T.A. No.4414/Mum/2024 (Assessment Year: 2017-18) I.T.A. No.3448/Mum/2024 (Assessment Year: 2018-19) Syngenta India Private Ltd. ACIT, Circle-1(3)(1), 5th Floor, Aayakar Bhavan, (Erstwhile known as Syngenta India Ltd.), 1st Floor, Amar Paradigm, M.K. Road, Mumbai-400020. Vs. S. No. 110/11/3 Baner Road, Pune-411045. PAN : AAECS9424P Appellant) : Respondent) Appellant /Assessee by : Shri Rajan Vora & Shri Pr…

Syngenta India Pvt Ltd ( Erstwhile Known As Syngenta India Ltd), Mumbai vs. Assistant Commissioner of Income Tax -Range 1(3)(1), Mumbai

In the result, the appeals of the assessee for AY 2015-16 to 2018-19 are partly allowed

ITA 3831/MUM/2024[2015-16]Status: DisposedITAT Mumbai21 Nov 2024AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajan Vora & Shri PranayFor Respondent: Shri Nagnath Bhimrao Pasale
Section 10(1)Section 115Section 35(1)(iv)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JM & MS PADMAVATHY S, AM I.T.A. No.3831/Mum/2024 (Assessment Year: 2015-16) I.T.A. No.3449/Mum/2024 (Assessment Year: 2016-17) I.T.A. No.4414/Mum/2024 (Assessment Year: 2017-18) I.T.A. No.3448/Mum/2024 (Assessment Year: 2018-19) Syngenta India Private Ltd. ACIT, Circle-1(3)(1), 5th Floor, Aayakar Bhavan, (Erstwhile known as Syngenta India Ltd.), 1st Floor, Amar Paradigm, M.K. Road, Mumbai-400020. Vs. S. No. 110/11/3 Baner Road, Pune-411045. PAN : AAECS9424P Appellant) : Respondent) Appellant /Assessee by : Shri Rajan Vora & Shri Pr…

Syngenta India Private Ltd, Mumbai vs. Assistant Commissioner of Income Tax Circle 1(3)(1), Mumbai

In the result, the appeals of the assessee for AY 2015-16 to 2018-19 are partly allowed

ITA 3449/MUM/2024[2016-17]Status: DisposedITAT Mumbai21 Nov 2024AY 2016-17

Bench: Shri Sandeep Gosain, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajan Vora & Shri PranayFor Respondent: Shri Nagnath Bhimrao Pasale
Section 10(1)Section 115Section 35(1)(iv)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JM & MS PADMAVATHY S, AM I.T.A. No.3831/Mum/2024 (Assessment Year: 2015-16) I.T.A. No.3449/Mum/2024 (Assessment Year: 2016-17) I.T.A. No.4414/Mum/2024 (Assessment Year: 2017-18) I.T.A. No.3448/Mum/2024 (Assessment Year: 2018-19) Syngenta India Private Ltd. ACIT, Circle-1(3)(1), 5th Floor, Aayakar Bhavan, (Erstwhile known as Syngenta India Ltd.), 1st Floor, Amar Paradigm, M.K. Road, Mumbai-400020. Vs. S. No. 110/11/3 Baner Road, Pune-411045. PAN : AAECS9424P Appellant) : Respondent) Appellant /Assessee by : Shri Rajan Vora & Shri Pr…

Syngenta India Private Ltd, Mumbai vs. Assistant Commissioner of Income Tax- Circle 1(3)(1), Mumbai

In the result, the appeals of the assessee for AY 2015-16 to 2018-19 are partly allowed

ITA 3448/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Nov 2024AY 2018-19

Bench: Shri Sandeep Gosain, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajan Vora & Shri PranayFor Respondent: Shri Nagnath Bhimrao Pasale
Section 10(1)Section 115Section 35(1)(iv)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JM & MS PADMAVATHY S, AM I.T.A. No.3831/Mum/2024 (Assessment Year: 2015-16) I.T.A. No.3449/Mum/2024 (Assessment Year: 2016-17) I.T.A. No.4414/Mum/2024 (Assessment Year: 2017-18) I.T.A. No.3448/Mum/2024 (Assessment Year: 2018-19) Syngenta India Private Ltd. ACIT, Circle-1(3)(1), 5th Floor, Aayakar Bhavan, (Erstwhile known as Syngenta India Ltd.), 1st Floor, Amar Paradigm, M.K. Road, Mumbai-400020. Vs. S. No. 110/11/3 Baner Road, Pune-411045. PAN : AAECS9424P Appellant) : Respondent) Appellant /Assessee by : Shri Rajan Vora & Shri Pr…

M/S. Mundra International Container Terminal Pvt. Ltd., Kutch vs. The DCIT, Circle-2(1)(2), Ahmedabad

ITA 1916/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad22 Aug 2024AY 2016-17

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 1613 & 1916/Ahd/2019 Assessment Year: 2015-16 & 2016-17 Mundra International The DCIT, Container Terminal Circle-2(1)(2), Pvt. Ltd, Navinal, Vs Ahmedabad New Mundra Port, Post Box No. 8, Mundra Kutch, Gujarat 370421 PAN: AADCA0917C (Appellant) (Respondent) ITA Nos: 1711 & 1872/Ahd/2019 Assessment Years: 2015-16 & 2016-17 The ACIT, Mundra International Circle-2(1)(2), Container Terminal Ahmedabad Vs Pvt Ltd., Navinal, New Mundra Port, Post Box No. 8,…

The ACIT, Circle-2(1)(2), Ahmedabad vs. M/S. Mundra International Container Terminal Pvt. Ltd., Kutch

ITA 1872/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad22 Aug 2024AY 2016-17

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 1613 & 1916/Ahd/2019 Assessment Year: 2015-16 & 2016-17 Mundra International The DCIT, Container Terminal Circle-2(1)(2), Pvt. Ltd, Navinal, Vs Ahmedabad New Mundra Port, Post Box No. 8, Mundra Kutch, Gujarat 370421 PAN: AADCA0917C (Appellant) (Respondent) ITA Nos: 1711 & 1872/Ahd/2019 Assessment Years: 2015-16 & 2016-17 The ACIT, Mundra International Circle-2(1)(2), Container Terminal Ahmedabad Vs Pvt Ltd., Navinal, New Mundra Port, Post Box No. 8,…

The ACIT, Circle-2(1)(2), Ahmedabad vs. M/S. Mundra International Container Terminal Pvt. Ltd., Kutch

ITA 1711/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad22 Aug 2024AY 2015-16

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 1613 & 1916/Ahd/2019 Assessment Year: 2015-16 & 2016-17 Mundra International The DCIT, Container Terminal Circle-2(1)(2), Pvt. Ltd, Navinal, Vs Ahmedabad New Mundra Port, Post Box No. 8, Mundra Kutch, Gujarat 370421 PAN: AADCA0917C (Appellant) (Respondent) ITA Nos: 1711 & 1872/Ahd/2019 Assessment Years: 2015-16 & 2016-17 The ACIT, Mundra International Circle-2(1)(2), Container Terminal Ahmedabad Vs Pvt Ltd., Navinal, New Mundra Port, Post Box No. 8,…

Mundra International Container Terminal Pvt. Ltd., Kutch vs. The DCIT, Circle-2(1)(2), Ahmedabad

ITA 1613/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad22 Aug 2024AY 2015-16

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 1613 & 1916/Ahd/2019 Assessment Year: 2015-16 & 2016-17 Mundra International The DCIT, Container Terminal Circle-2(1)(2), Pvt. Ltd, Navinal, Vs Ahmedabad New Mundra Port, Post Box No. 8, Mundra Kutch, Gujarat 370421 PAN: AADCA0917C (Appellant) (Respondent) ITA Nos: 1711 & 1872/Ahd/2019 Assessment Years: 2015-16 & 2016-17 The ACIT, Mundra International Circle-2(1)(2), Container Terminal Ahmedabad Vs Pvt Ltd., Navinal, New Mundra Port, Post Box No. 8,…

Cadence Design System (India) Pvt. Ltd vs. Principal Commissioner of Income Tax-1

ITA - 427 / 2024HC Delhi09 Aug 2024
Section 115

…10 of the India-Mauritius and India-US Double Taxation Avoidance Agreement [“DTAA”] would not be applicable? B. Whether the decision of the Special Bench of the Tribunal in the case of Deputy Commissioner of Income Tax v. Total Oil India P. Ltd. [(2023) 104 ITR (Trib) 1] lays down the correct law? 4. List again on 11.09.2024. YASHWANT VARMA, J RAVINDER DUDEJA, J AUGUST 09, 2024/RW This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 a…

Intertek India Private Limited vs. Deputy Commissioner of Income Tax & Anr

ITA - 405 / 2024HC Delhi01 Aug 2024
Section 115

…ant, we find that this appeal raises questions which would merit consideration. 2. We take note of the judgment handed down by the Special Bench of the Income Tax Appellate Tribunal in Deputy Commissioner of Income Tax v. Total Oil India P. Ltd. [(2023) 104 ITR (Trib) 1], as also the fact of similar challenge pending in This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:31:27 number of writ petitions, including W.P. (C) 13962/2021. 3. We…

Pernod Ricard India Private Limited, New Delhi vs. ACIT Circle-31, New Delhi

ITA 1142/DEL/2023[2015-16]Status: DisposedITAT Delhi19 Jul 2024AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 115Section 115OSection 237

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1136, 1137, 1338, 1139, 1140, 1141 & 1142/Del/2023 Assessment Years 2005-06, 2006-07, 2009-10, 2011-12, 2013-14, 2014-15 & 2015-16 Pernod Ricard India Private Vs. ACIT, Circle-31 Limited New Delhi Atelier, No.10, Level-1, Worldmark - 2, Aerocity, New Delhi. TAN/PAN: AAACS4781P (Appellant) (Respondent) Applicant by: Ms. Priya Tandon, Adv. Shri Anmol Anand, Adv. Respondent by: Shri P.N. Barnwal, CIT-DR Date of hearing: 30 04 2024 Date of pronouncement: 19 07…

Pernod Ricard India Private Limited, New Delhi vs. ACIT Circle-31, New Delhi

ITA 1140/DEL/2023[2013-14]Status: DisposedITAT Delhi19 Jul 2024AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 115Section 115OSection 237

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1136, 1137, 1338, 1139, 1140, 1141 & 1142/Del/2023 Assessment Years 2005-06, 2006-07, 2009-10, 2011-12, 2013-14, 2014-15 & 2015-16 Pernod Ricard India Private Vs. ACIT, Circle-31 Limited New Delhi Atelier, No.10, Level-1, Worldmark - 2, Aerocity, New Delhi. TAN/PAN: AAACS4781P (Appellant) (Respondent) Applicant by: Ms. Priya Tandon, Adv. Shri Anmol Anand, Adv. Respondent by: Shri P.N. Barnwal, CIT-DR Date of hearing: 30 04 2024 Date of pronouncement: 19 07…