Delhi) (OKS Span Tech. Pvt. Ltd.) (ii) Hughes Systique India Pvt. Ltd. v. ACIT, Circle 12(1), New Delhi

25 ITR (Trib) 556Income Tax Appellate Tribunal2013#15440 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2018.

Judgments citing Delhi) (OKS Span Tech. Pvt. Ltd.) (ii) Hughes Systique India Pvt. Ltd. v. ACIT, Circle 12(1), New Delhi

M/S. Oks Span Tech Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the assessee stands partly allowed in terms of our observations and findings in the

ITA 1551/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Aug 2018AY 2010-11

Bench: Shri Pramod Kumar & Shri Sudhanshu Srivastava

Section 14ASection 92C

…uld be preferred: (i) Sumitomo Corporation India Pvt. Ltd. vs. DCIT, Cirde-24 (2), New Delhi reported in [2013] 24 ITR 385 (ITAT Delhi) (OKS Span Tech. Pvt. Ltd.) (ii) Hughes Systique India Pvt. Ltd. Versus ACIT, Circle 12(1), New Delhi, reported in [2013] 25 ITR (Trib) 556 (ITAT [Del]) (iii) UCB India (P) Ltd. vs. ArrT.10 (ST) 95 (Mumbai). (iv) Gharda Chemicals Limited vs. Dell, 130 TTJ 556 (Del) (v) Birlasoft (India) Ltd. vs. ACIT 136 ITJ 505 (Del) (vi) Destination of the World vs. DCIT [ITA no. 55341/Del/2010]. 3.3 With respect to the assessee’s challenge to the disallowance of Rs. 3,10,542/- u/s 14A of t…

ITO, Bangalore vs. M/S Safran Engineering Services India Private Limited, Bangalore

In the result, the appeal filed by the revenue is partly allowed

ITA 451/BANG/2015[2010-11]Status: DisposedITAT Bangalore20 Nov 2017AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoit(Tp)A No.451/Bang/2015 (Assessment Year: 2010-11)

For Appellant: Ms.Neera Malhaotra, CIT(DR)For Respondent: Shri K.R.Vasudevan, Advocate

Section 10ASection 143(3)Section 92C

…totech India Ltd. v. ACIT: ITA No.104/Del/2012 –AY 2007-08 x. Nippon Leakless Talbros v. ACIT: I.T.A. No. 5931/Del/2012 – AY 2008-09 xi. Nippon Leakless Talbros v. ACIT: IT(TP)A No. 475/Del/2015 – AY 2010-11 xii. Hughes Systique India P. Ltd. v. ACIT: [2013] 25 ITR (Trib) 556 (Delhi) - AY 2007-08, 2008-09 IT(TP)A No.451/Bang/2015 Page 18 of 23 xiii. Knorr-Bremse India (P.) Ltd. v. ACIT: [2013] 56 SOT 349 (Delhi) - AY 2007-08 xiv. Thyssen Krupp Industries India (P.) Ltd. v. ACIT: [2013] 55 SOT 497 (Mumbai) - AY 2007-08 xv. LG Polymers India P. Ltd. v. ACIT: [2012] 16 ITR (Trib) 240 – AY 2006-07 Thus, in the lig…

ACIT, Bangalore vs. 3M India Limited, Bangalore

In the result, both the appeals filed by the assessee- company as well as the revenue are partly allowed for statistical purposes

ITA 727/BANG/2011[2005-06]Status: DisposedITAT Bangalore13 May 2016AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Mukesh Bhutani, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 143(1)Section 143(2)Section 92C

…totech India Ltd. v. ACIT: ITA No.104/Del/2012 –AY 2007-08 x. Nippon Leakless Talbros v. ACIT: I.T.A. No. 5931/Del/2012 – AY 2008-09 xi. Nippon Leakless Talbros v. ACIT: IT(TP)A No. 475/Del/2015 – AY 2010-11 xii. Hughes Systique India P. Ltd. v. ACIT: [2013] 25 ITR (Trib) 556 (Delhi) - AY 2007-08, 2008-09 xiii. Knorr-Bremse India (P.) Ltd. v. ACIT: [2013] 56 SOT 349 (Delhi) - AY 2007-08 xiv. Thyssen Krupp Industries India (P.) Ltd. v. ACIT: [2013] 55 SOT 497 (Mumbai) - AY 2007- 08 xv. LG Polymers India P. Ltd. v. ACIT: [2012] 16 ITR (Trib) 240 – AY 2006-07 Thus, in the light of above legal position, though ALP…

3M India Limited, Bangalore vs. Addl.C.I.T., Bangalore

In the result, both the appeals filed by the assessee- company as well as the revenue are partly allowed for statistical purposes

ITA 725/BANG/2011[2005-06]Status: DisposedITAT Bangalore13 May 2016AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Mukesh Bhutani, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 143(1)Section 143(2)Section 92C

…totech India Ltd. v. ACIT: ITA No.104/Del/2012 –AY 2007-08 x. Nippon Leakless Talbros v. ACIT: I.T.A. No. 5931/Del/2012 – AY 2008-09 xi. Nippon Leakless Talbros v. ACIT: IT(TP)A No. 475/Del/2015 – AY 2010-11 xii. Hughes Systique India P. Ltd. v. ACIT: [2013] 25 ITR (Trib) 556 (Delhi) - AY 2007-08, 2008-09 xiii. Knorr-Bremse India (P.) Ltd. v. ACIT: [2013] 56 SOT 349 (Delhi) - AY 2007-08 xiv. Thyssen Krupp Industries India (P.) Ltd. v. ACIT: [2013] 55 SOT 497 (Mumbai) - AY 2007- 08 xv. LG Polymers India P. Ltd. v. ACIT: [2012] 16 ITR (Trib) 240 – AY 2006-07 Thus, in the light of above legal position, though ALP…

Ge Money Financial Services Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result ground, no

ITA 6282/DEL/2012[2008-09]Status: DisposedITAT Delhi02 May 2016AY 2008-09

Bench: Shri A.T.Varkey & Shri Prashant Maharishi

For Appellant: Sh. Sachit Jolly, AdvFor Respondent: Sh. Amendra Kumar, CIT DR

Section 143(3)Section 144Section 144CSection 144C(5)Section 32Section 36(1)(vii)Section 36(2)Section 92C

…G E Money Financial Services Pvt Limited A Y ITA No 5882/Del/2010 5816/Del/2011 & 6282/Del/2012 2006-07 2007-08 & 2008-09 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1”: NEW DELHI BEFORE SHRI A.T.VARKEY, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 5816/Del/2011(Assessment Year: 2007-08) GE Money Financial ACIT, Services Pvt. Ltd., Circle-12(1), Vs. 401, 402, 4th Floor, C.R.Building, Aggarwal Millennium New Delhi Tower, E-1,2,3, Netaji Subhash Place, Pitampura, New Delhi PAN:AAACC0642F (Appellant) (Respondent) Assessee by : Sh. Sachit Jolly, Adv Sh. Rahul Sateja, Adv Sh. Gautam Swanib…

Ge Money Financial Services Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result ground, no

ITA 5882/DEL/2010[2006-07]Status: DisposedITAT Delhi02 May 2016AY 2006-07

Bench: Shri A.T.Varkey & Shri Prashant Maharishi

For Appellant: Sh. Sachit Jolly, AdvFor Respondent: Sh. Amendra Kumar, CIT DR

Section 143(3)Section 144Section 144CSection 144C(5)Section 32Section 36(1)(vii)Section 36(2)Section 92C