Delhi in CIT v. Nortel Networks India Pvt. Ltd.

375 ITR 183Reported decision#11627 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2019.

Judgments citing Delhi in CIT v. Nortel Networks India Pvt. Ltd.

ASST CIT 10(3)(2), MUMBAI vs. PANGEA3 LEGAL DATABASE P.LTD, MUMBAI

Appeal stands dismissed whereas the assessee’s appeal stand partly allowed in terms of our above order

ITA 1923/MUM/2015[2010-11]Status: DisposedITAT Mumbai25 Jun 2019AY 2010-11

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Rajan Vora-Ld.ARFor Respondent: Shri S.K. Singh-Ld.DR
Section 143(3)Section 144C(5)

…then same is liable to be accepted. Accordingly, we hold that this company is to be accepted as comparable company for the purpose of benchmarking the assessee's margin. The case laws of Hon’ble High Court of Delhi in CIT V/s Nortel Networks India Pvt. Ltd. [375 ITR 183] further supports the proposition that when no turnover filter was applied at initial stages, the revenue could not take advantage of the same. In the absence of any contrary decision on record, respectfully following the above binding judicial precedents, we direct for inclusion of this entity. 5.3.2 Microland Ltd. This entity was rejected by Ld…

PANGEA LEGAL DATABASE SYSTEMS PRIVATE LIMITED,MUMBAI vs. ACIT , 10(3)(2), MUMBAI

Appeal stands dismissed whereas the assessee’s appeal stand partly allowed in terms of our above order

ITA 1663/MUM/2015[2010-11]Status: DisposedITAT Mumbai25 Jun 2019AY 2010-11

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Rajan Vora-Ld.ARFor Respondent: Shri S.K. Singh-Ld.DR
Section 143(3)Section 144C(5)

…then same is liable to be accepted. Accordingly, we hold that this company is to be accepted as comparable company for the purpose of benchmarking the assessee's margin. The case laws of Hon’ble High Court of Delhi in CIT V/s Nortel Networks India Pvt. Ltd. [375 ITR 183] further supports the proposition that when no turnover filter was applied at initial stages, the revenue could not take advantage of the same. In the absence of any contrary decision on record, respectfully following the above binding judicial precedents, we direct for inclusion of this entity. 5.3.2 Microland Ltd. This entity was rejected by Ld…

SGL ENTERTAINMENT LTD,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

In the result, the appeal filed by the assessee is allowed on this ground

ITA 32/MUM/2013[2008-09]Status: DisposedITAT Mumbai16 Sept 2016AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Amit Shukla, Jm आमकय अऩीर सं./Ita No.7680/Mum/2012 (नििाारण वषा / Assessment Year :2008-2009 Satellite Television Asian Vs. Ddit(International Region Limited, C/O Star India Taxation)-2(1), Scindia Private Limited, Star House, Off House, Mumbai-400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 5680 D (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Channel V Music Networks Vs. Asstt. Director Of Income Limited Partnership (Channel V) Tax ( International C/O Star India Pvt. Limited, Star Taxation)1 (2) Scindia House, Office Dr. E Moses House, Mumbai-400038 Road, Mahalaxmi, Mumbai- 400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. :Aaefc6136H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7681/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Star International Movies Vs. Ddit ( It) 2(1) Limited(Siml) C/O Star India Scindia House, Mumbai- Private Limited, Star House, Off 400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaics3256P (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 144C(13)Section 253

…s finalized after thorough functional comparability. This kind of a selective application of turnover filter at the last step tantamount to cherry picking. Further, the Ld. AR has relied on following judicial precedents: 1.Nortel network India, 40 ITR 102 and 375 ITR 183 2. Temasek Holdings Advisors India Pvt. Limited( 67 Taxmann.com 221 – Mumbai-trb) 3. CIT-II Vs. Mckinsey knowledge centre Pvt. Ltd. ITA No. 217/2014 ( Delhi HC) The sum and substance of above cited judicial precedents are that the Turnover filter must be applied not as a tool for cherry picking at a later stage but at the time of the search proce…

STAR TELEVISION ENTERTAINMENT LTD ( SINCE AMALGAMATED WITH STAR INDIA P. LTD,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

In the result, the appeal filed by the assessee is allowed on this ground

ITA 7684/MUM/2012[2008-09]Status: DisposedITAT Mumbai16 Sept 2016AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Amit Shukla, Jm आमकय अऩीर सं./Ita No.7680/Mum/2012 (नििाारण वषा / Assessment Year :2008-2009 Satellite Television Asian Vs. Ddit(International Region Limited, C/O Star India Taxation)-2(1), Scindia Private Limited, Star House, Off House, Mumbai-400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 5680 D (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Channel V Music Networks Vs. Asstt. Director Of Income Limited Partnership (Channel V) Tax ( International C/O Star India Pvt. Limited, Star Taxation)1 (2) Scindia House, Office Dr. E Moses House, Mumbai-400038 Road, Mahalaxmi, Mumbai- 400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. :Aaefc6136H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7681/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Star International Movies Vs. Ddit ( It) 2(1) Limited(Siml) C/O Star India Scindia House, Mumbai- Private Limited, Star House, Off 400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaics3256P (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 144C(13)Section 253

…s finalized after thorough functional comparability. This kind of a selective application of turnover filter at the last step tantamount to cherry picking. Further, the Ld. AR has relied on following judicial precedents: 1.Nortel network India, 40 ITR 102 and 375 ITR 183 2. Temasek Holdings Advisors India Pvt. Limited( 67 Taxmann.com 221 – Mumbai-trb) 3. CIT-II Vs. Mckinsey knowledge centre Pvt. Ltd. ITA No. 217/2014 ( Delhi HC) The sum and substance of above cited judicial precedents are that the Turnover filter must be applied not as a tool for cherry picking at a later stage but at the time of the search proce…

SATR ASIA REGION FZ LLC (SINCE AMALGAMATED WITH STAR INDIA P.LTD),MUMBAI vs. DDIT (IT) 2(1), MUMBAI

In the result, the appeal filed by the assessee is allowed on this ground

ITA 7683/MUM/2012[2008-09]Status: DisposedITAT Mumbai16 Sept 2016AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Amit Shukla, Jm आमकय अऩीर सं./Ita No.7680/Mum/2012 (नििाारण वषा / Assessment Year :2008-2009 Satellite Television Asian Vs. Ddit(International Region Limited, C/O Star India Taxation)-2(1), Scindia Private Limited, Star House, Off House, Mumbai-400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 5680 D (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Channel V Music Networks Vs. Asstt. Director Of Income Limited Partnership (Channel V) Tax ( International C/O Star India Pvt. Limited, Star Taxation)1 (2) Scindia House, Office Dr. E Moses House, Mumbai-400038 Road, Mahalaxmi, Mumbai- 400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. :Aaefc6136H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7681/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Star International Movies Vs. Ddit ( It) 2(1) Limited(Siml) C/O Star India Scindia House, Mumbai- Private Limited, Star House, Off 400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaics3256P (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 144C(13)Section 253

…s finalized after thorough functional comparability. This kind of a selective application of turnover filter at the last step tantamount to cherry picking. Further, the Ld. AR has relied on following judicial precedents: 1.Nortel network India, 40 ITR 102 and 375 ITR 183 2. Temasek Holdings Advisors India Pvt. Limited( 67 Taxmann.com 221 – Mumbai-trb) 3. CIT-II Vs. Mckinsey knowledge centre Pvt. Ltd. ITA No. 217/2014 ( Delhi HC) The sum and substance of above cited judicial precedents are that the Turnover filter must be applied not as a tool for cherry picking at a later stage but at the time of the search proce…

STAR ASIAN MOVIES LTD ( SINCE AMALGAMATED WIH STAR INDIA P. LTD),MUMBAI vs. DDIT (IT) 2(1), MUMBAI

In the result, the appeal filed by the assessee is allowed on this ground

ITA 7682/MUM/2012[2008-09]Status: DisposedITAT Mumbai16 Sept 2016AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Amit Shukla, Jm आमकय अऩीर सं./Ita No.7680/Mum/2012 (नििाारण वषा / Assessment Year :2008-2009 Satellite Television Asian Vs. Ddit(International Region Limited, C/O Star India Taxation)-2(1), Scindia Private Limited, Star House, Off House, Mumbai-400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 5680 D (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Channel V Music Networks Vs. Asstt. Director Of Income Limited Partnership (Channel V) Tax ( International C/O Star India Pvt. Limited, Star Taxation)1 (2) Scindia House, Office Dr. E Moses House, Mumbai-400038 Road, Mahalaxmi, Mumbai- 400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. :Aaefc6136H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7681/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Star International Movies Vs. Ddit ( It) 2(1) Limited(Siml) C/O Star India Scindia House, Mumbai- Private Limited, Star House, Off 400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaics3256P (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 144C(13)Section 253

…s finalized after thorough functional comparability. This kind of a selective application of turnover filter at the last step tantamount to cherry picking. Further, the Ld. AR has relied on following judicial precedents: 1.Nortel network India, 40 ITR 102 and 375 ITR 183 2. Temasek Holdings Advisors India Pvt. Limited( 67 Taxmann.com 221 – Mumbai-trb) 3. CIT-II Vs. Mckinsey knowledge centre Pvt. Ltd. ITA No. 217/2014 ( Delhi HC) The sum and substance of above cited judicial precedents are that the Turnover filter must be applied not as a tool for cherry picking at a later stage but at the time of the search proce…

STAR INTERNATIONAL MOVIES LTD,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

In the result, the appeal filed by the assessee is allowed on this ground

ITA 7681/MUM/2012[2008-09]Status: DisposedITAT Mumbai16 Sept 2016AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Amit Shukla, Jm आमकय अऩीर सं./Ita No.7680/Mum/2012 (नििाारण वषा / Assessment Year :2008-2009 Satellite Television Asian Vs. Ddit(International Region Limited, C/O Star India Taxation)-2(1), Scindia Private Limited, Star House, Off House, Mumbai-400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 5680 D (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Channel V Music Networks Vs. Asstt. Director Of Income Limited Partnership (Channel V) Tax ( International C/O Star India Pvt. Limited, Star Taxation)1 (2) Scindia House, Office Dr. E Moses House, Mumbai-400038 Road, Mahalaxmi, Mumbai- 400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. :Aaefc6136H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7681/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Star International Movies Vs. Ddit ( It) 2(1) Limited(Siml) C/O Star India Scindia House, Mumbai- Private Limited, Star House, Off 400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaics3256P (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 144C(13)Section 253

…s finalized after thorough functional comparability. This kind of a selective application of turnover filter at the last step tantamount to cherry picking. Further, the Ld. AR has relied on following judicial precedents: 1.Nortel network India, 40 ITR 102 and 375 ITR 183 2. Temasek Holdings Advisors India Pvt. Limited( 67 Taxmann.com 221 – Mumbai-trb) 3. CIT-II Vs. Mckinsey knowledge centre Pvt. Ltd. ITA No. 217/2014 ( Delhi HC) The sum and substance of above cited judicial precedents are that the Turnover filter must be applied not as a tool for cherry picking at a later stage but at the time of the search proce…

SATELLITE TELEVISION ASIAN REGION LTD,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

In the result, the appeal filed by the assessee is allowed on this ground

ITA 7680/MUM/2012[2008-09]Status: DisposedITAT Mumbai16 Sept 2016AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Amit Shukla, Jm आमकय अऩीर सं./Ita No.7680/Mum/2012 (नििाारण वषा / Assessment Year :2008-2009 Satellite Television Asian Vs. Ddit(International Region Limited, C/O Star India Taxation)-2(1), Scindia Private Limited, Star House, Off House, Mumbai-400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 5680 D (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Channel V Music Networks Vs. Asstt. Director Of Income Limited Partnership (Channel V) Tax ( International C/O Star India Pvt. Limited, Star Taxation)1 (2) Scindia House, Office Dr. E Moses House, Mumbai-400038 Road, Mahalaxmi, Mumbai- 400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. :Aaefc6136H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7681/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Star International Movies Vs. Ddit ( It) 2(1) Limited(Siml) C/O Star India Scindia House, Mumbai- Private Limited, Star House, Off 400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaics3256P (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 144C(13)Section 253

…s finalized after thorough functional comparability. This kind of a selective application of turnover filter at the last step tantamount to cherry picking. Further, the Ld. AR has relied on following judicial precedents: 1.Nortel network India, 40 ITR 102 and 375 ITR 183 2. Temasek Holdings Advisors India Pvt. Limited( 67 Taxmann.com 221 – Mumbai-trb) 3. CIT-II Vs. Mckinsey knowledge centre Pvt. Ltd. ITA No. 217/2014 ( Delhi HC) The sum and substance of above cited judicial precedents are that the Turnover filter must be applied not as a tool for cherry picking at a later stage but at the time of the search proce…

CHANNEL V MUSIC NETWORKS LTD PARTNERSHIP,MUMBAI vs. ADIT IIT) 1(2), MUMBAI

In the result, the appeal filed by the assessee is allowed on this ground

ITA 7679/MUM/2012[2008-09]Status: DisposedITAT Mumbai16 Sept 2016AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Amit Shukla, Jm आमकय अऩीर सं./Ita No.7680/Mum/2012 (नििाारण वषा / Assessment Year :2008-2009 Satellite Television Asian Vs. Ddit(International Region Limited, C/O Star India Taxation)-2(1), Scindia Private Limited, Star House, Off House, Mumbai-400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 5680 D (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Channel V Music Networks Vs. Asstt. Director Of Income Limited Partnership (Channel V) Tax ( International C/O Star India Pvt. Limited, Star Taxation)1 (2) Scindia House, Office Dr. E Moses House, Mumbai-400038 Road, Mahalaxmi, Mumbai- 400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. :Aaefc6136H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7681/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Star International Movies Vs. Ddit ( It) 2(1) Limited(Siml) C/O Star India Scindia House, Mumbai- Private Limited, Star House, Off 400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaics3256P (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 144C(13)Section 253

…s finalized after thorough functional comparability. This kind of a selective application of turnover filter at the last step tantamount to cherry picking. Further, the Ld. AR has relied on following judicial precedents: 1.Nortel network India, 40 ITR 102 and 375 ITR 183 2. Temasek Holdings Advisors India Pvt. Limited( 67 Taxmann.com 221 – Mumbai-trb) 3. CIT-II Vs. Mckinsey knowledge centre Pvt. Ltd. ITA No. 217/2014 ( Delhi HC) The sum and substance of above cited judicial precedents are that the Turnover filter must be applied not as a tool for cherry picking at a later stage but at the time of the search proce…

Delhi in CIT v. Nortel Networks India Pvt. Ltd. (375 ITR 183) — Cited in 9 Judgments | BharatTax