Deputy Commissioner of Income Tax v. Apollo Gleneagles Hospital Ltd.

150 Taxmann.com 210Reported decision2013#22796 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 144C(13)Section 144C(5)Section 37 Section 92C(1)Section 92CA(1)

Issues it is cited on

intra group services cup method most appropriate method tnmm section 92c associated enterprise section 92 international transaction draft assessment order transfer india business

Judgments citing Deputy Commissioner of Income Tax v. Apollo Gleneagles Hospital Ltd.

ROYAL CANIN INDIA PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 3(1)(1), MUMBAI

In the result, appeal of the assessee Ground no

ITA 4546/MUM/2024[2020-21]Status: DisposedITAT Mumbai01 Apr 2025AY 2020-21

Section 143(3)Section 144BSection 144CSection 144C(13)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “J”, MUMBAI\nBEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND\nSHRI ANIKESH BANERJEE, JUDICIAL MEMBER\nITA No.4546/Mum/2024\n(Assessment year: 2020-21)\nRoyal Canin India Pvt Ltd\n1401 & 1402, F Wing, 14th\nFloor, Lotus Corporate Park,\nCTS No.185/A, Graham Firth\nCompound, Western Express\nHighway, Goregaon (East),\nMumbai-400 063\nPAN: AADCR4417J\nVS\nAssistant Commissioner of Income-\ntax, Circle 3(1)(1),\nAayakar Bhavan, M.K. Road,\nMumbai-400 020\nAPPELLANT\nRESPONDENT\nAssessee by\n:\nShri K.M. Gupta a/w Shri Anmol\nChhabra\nRespondent by…

GATES INDIA PVT LTD,DELHI vs. ACIT, CIRCLE-10(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 2379/DEL/2022[2018-19]Status: DisposedITAT Delhi22 Aug 2024AY 2018-19

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

For Appellant: Shri M.P. Rastogi, AdvFor Respondent: Shri Rajesh Kumar, CIT-(DR)

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92CSection 92C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.2379/DEL/2022 Assessment Year 2018-19 Gates India Pvt. Ltd., ACIT, C-434, Defence Colony South, Vs. Circle-10(1), New Delhi. Delhi. TAN/PAN: AAOCS8090D (Appellant) (Respondent) Appellant by: Shri M.P. Rastogi, Adv. Shri Rohit Tiwari, Adv. Respondent by: Shri Rajesh Kumar, CIT-(DR) Date of hearing: 12 06 2024 Date of pronouncement: 22 08 2024 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed by the assessee challenging the final as…

DENSO HARYANA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 10(1), NEW DELHI

In the result, appeal is allowed

ITA 3811/DEL/2017[2010-11]Status: DisposedITAT Delhi17 Nov 2023AY 2010-11

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Year: 2010-11 Denso Haryana Pvt. Ltd., Versus Dcit, Circle 10(1), B-1/D-4, Ground Floor, Mohan New Delhi. Cooperative Industrial Estate, Mathura Road, Badarpur, New Delhi. Pan:Aaacd6817F (Appellant) (Respondent) Assessee By : Sh. Himanshu S. Sinha, Adv. Sh. Bhuwan Dhoopar, Adv. Revenue By : Sh. Rajesh Kumar, Cit-Dr Date Of Hearing : 04.09.2023 Date Of Pronouncement: 17.11.2023

For Appellant: Sh. Himanshu S. Sinha, AdvFor Respondent: Sh. Rajesh Kumar, CIT-DR

Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND DR. BRR KUMAR, ACCOUNTANT MEMBER Assessment Year: 2010-11 Denso Haryana Pvt. Ltd., Versus DCIT, Circle 10(1), B-1/D-4, Ground Floor, Mohan New Delhi. Cooperative Industrial Estate, Mathura Road, Badarpur, New Delhi. PAN:AAACD6817F (Appellant) (Respondent) Assessee by : Sh. Himanshu S. Sinha, Adv. Sh. Bhuwan Dhoopar, Adv. Revenue by : Sh. Rajesh Kumar, CIT-DR Date of hearing : 04.09.2023 Date of pronouncement: 17.11.2023 ORDER Captioned appeal by the assessee arises out of order dated 13.12.2016 of learne…