Dhanna Ram Garg v. ITO

15 Taxmann.com 104High Court2011#13120 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Also reported as

49 SOT 73

Sections most often in play

Section 142(1)Section 143(2)Section 250Section 36(2)Section 92C(2)Section 92CA(1)Section 92CA(3)

Issues it is cited on

section 250(1)economic adjustmentprofit split methodcomparable uncontrolled price methodretraction of statementsection 131(1)transfer pricing ordersection 92ca(1)admission of additional evidencetransactional net margin methodcup methodrule 46a

Judgments citing Dhanna Ram Garg v. ITO

M/S Geodis Overseas Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, both the appeals are partly allowed for statistical purposes

ITA 3196/DEL/2017[2004-05]Status: DisposedITAT Delhi13 Aug 2025AY 2004-05

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarita No. 3195/Del/2017 Assessment Year: 2003-04 Ita No. 3196/Del/2017 Assessment Year: 2004-05 Geodis Overseas Pvt.Ltd., Vs. Asstt. Commissioner Of Building No.5,Tower B, Income Tax, 10Th Floor, Dlf Cyber City, Company Circle- Ii(1), Phase Iii, Gurgaon Chennai-34 Pin: 122 002 Pan No. Aaacc6168L (Appellant) (Respondent)

For Appellant: Shri Vishal Kalra, Adv. & ShriFor Respondent: Ms. Neeju Gupta, Sr. DR
Section 250Section 92C

…other words, once the remand report has been called for by the CIT(A) from TPO as per sub- rule (3) of Rule 46A, the CIT(A) was duty bound to admit the evidence. Reliance in this regard is placed on the following decisions: a. - Dhanna Ram Garg vs ITO: [2012] 49 SOT 73 (Delhi) b. - Shahrukh Khan vs DCIT: [2007] 13 SOT 61 (Mumbai) d. The CIT(A) has further erred in not following the order dated November 18, 2014 passed by this Hon'ble Bench of the Tribunal for assessment years 2006-07 to 2008-09 (refer pages14 to 34 of the compilation of case laws). The Appellant, in those years, had filed an additional ground pe…

M/S Geodis Overseas Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

ITA 3195/DEL/2017[2003-04]Status: DisposedITAT Delhi13 Aug 2025AY 2003-04

Bench: Shri S Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Vishal Kalra, Adv. & ShriFor Respondent: Ms. Neeju Gupta, Sr. DR
Section 250Section 92C

…other words, once the remand report has been called for by the CIT(A) from TPO as per sub- rule (3) of Rule 46A, the CIT(A) was duty bound to admit the evidence. Reliance in this regard is placed on the following decisions: a. - Dhanna Ram Garg vs ITO: [2012] 49 SOT 73 (Delhi) b. - Shahrukh Khan vs DCIT: [2007] 13 SOT 61 (Mumbai) d. The CIT(A) has further erred in not following the order dated November 18, 2014 passed by this Hon'ble Bench of the Tribunal for assessment years 2006-07 to 2008-09 (refer pages14 to 34 of the compilation of case laws). The Appellant, in those years, had filed an additional ground pe…

Dr. Bhim Rao Ambedkar Mahasang Haryana, Faridabad vs. CIT (Exemptions), Chandigarh/Faridabad

In the result, both the appeals are partly allowed for statistical purposes

ITA 3196/DEL/2023[NA]Status: DisposedITAT Delhi08 Apr 2025

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarita No. 3195/Del/2017 Assessment Year: 2003-04 Ita No. 3196/Del/2017 Assessment Year: 2004-05 Geodis Overseas Pvt.Ltd., Vs. Asstt. Commissioner Of Building No.5,Tower B, Income Tax, 10Th Floor, Dlf Cyber City, Company Circle- Ii(1), Phase Iii, Gurgaon Chennai-34 Pin: 122 002 Pan No. Aaacc6168L (Appellant) (Respondent)

For Appellant: Shri Vishal Kalra, Adv. & ShriFor Respondent: Ms. Neeju Gupta, Sr. DR
Section 250Section 92C

…other words, once the remand report has been called for by the CIT(A) from TPO as per sub- rule (3) of Rule 46A, the CIT(A) was duty bound to admit the evidence. Reliance in this regard is placed on the following decisions: a. - Dhanna Ram Garg vs ITO: [2012] 49 SOT 73 (Delhi) b. - Shahrukh Khan vs DCIT: [2007] 13 SOT 61 (Mumbai) d. The CIT(A) has further erred in not following the order dated November 18, 2014 passed by this Hon'ble Bench of the Tribunal for assessment years 2006-07 to 2008-09 (refer pages14 to 34 of the compilation of case laws). The Appellant, in those years, had filed an additional ground pe…

Parshwa Print Pack Pvt. Ltd., Wadhwan vs. The Assistant Commr. Income Tax, Surendranagar Circle, Surendranagar

In the result, the appeal of the assessee is allowed for the statistical purposes

ITA 311/RJT/2015[2010-11]Status: DisposedITAT Rajkot29 Mar 2023AY 2010-11

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri Parth Mehta, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 131(1)Section 133(6)Section 143(3)Section 36(1)(iii)Section 37(1)

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (Conducted through E-Court, Rajkot) BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITA No. Name of Appellant No. Year Respondent Parshwa Print Pack Pvt. Ltd., Plot No.1403, 4th Phase, A.C.I.T, GIDC Estate, ITA Surendranagar 1. 2005-06 No.310/Rjt/2015 Wadhwa City, Circle, Surendranagar. Surendranagar-363035. PAN: AACCP7013P Parshwa Print Pack Pvt. Ltd., Plot No.1403, 4th Phase, D.C.I.T, GIDC Estate, ITA Surendranagar 2. 2009-10 No.248/Rjt/2013 Wadhwa City, Circle,…

Parshwa Print Pack Pvt. Ltd., Wadhwan vs. The Assistant Commr. Income Tax, Surendranagar Circle, Surendranagar

In the result, the appeal of the assessee is allowed for the statistical purposes

ITA 310/RJT/2015[2005-06]Status: DisposedITAT Rajkot29 Mar 2023AY 2005-06

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri Parth Mehta, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 131(1)Section 133(6)Section 143(3)Section 36(1)(iii)Section 37(1)

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (Conducted through E-Court, Rajkot) BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITA No. Name of Appellant No. Year Respondent Parshwa Print Pack Pvt. Ltd., Plot No.1403, 4th Phase, A.C.I.T, GIDC Estate, ITA Surendranagar 1. 2005-06 No.310/Rjt/2015 Wadhwa City, Circle, Surendranagar. Surendranagar-363035. PAN: AACCP7013P Parshwa Print Pack Pvt. Ltd., Plot No.1403, 4th Phase, D.C.I.T, GIDC Estate, ITA Surendranagar 2. 2009-10 No.248/Rjt/2013 Wadhwa City, Circle,…

Parshwa Printpack Pvt. Ltd., Surendranagar vs. The Deputy Commissioner of Income Tax, Circle, Surendranagar

In the result, the appeal of the assessee is allowed for the statistical purposes

ITA 248/RJT/2013[2009-10]Status: DisposedITAT Rajkot29 Mar 2023AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri Parth Mehta, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 131(1)Section 133(6)Section 143(3)Section 36(1)(iii)Section 37(1)

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (Conducted through E-Court, Rajkot) BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITA No. Name of Appellant No. Year Respondent Parshwa Print Pack Pvt. Ltd., Plot No.1403, 4th Phase, A.C.I.T, GIDC Estate, ITA Surendranagar 1. 2005-06 No.310/Rjt/2015 Wadhwa City, Circle, Surendranagar. Surendranagar-363035. PAN: AACCP7013P Parshwa Print Pack Pvt. Ltd., Plot No.1403, 4th Phase, D.C.I.T, GIDC Estate, ITA Surendranagar 2. 2009-10 No.248/Rjt/2013 Wadhwa City, Circle,…

M/S Sara Textiles Ltd., Noida vs. DCIT, New Delhi

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 3271/DEL/2016[2012-13]Status: DisposedITAT Delhi23 Aug 2021AY 2012-13

Bench: Shri R.K. Panda & Shri Vijay Pal Rao

For Appellant: Shri Sumit Lal Chandani, AdvFor Respondent: Ms. Anima Barnwal, Sr.D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER & SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.As. No.3270/DEL/2016 & 3271/DEL/2016 Assessment Years 2011-12 & 2012-13 M/s. Sara Textiles Ltd., v. Dy. Commissioner of Income A-31, Sara House, Hauz Khas, Tax, Circle-7(1), New Delhi. New Delhi. TAN/PAN: AAHCS9602C (Appellant) (Respondent) Appellant by: Shri Sumit Lal Chandani, Adv. Respondent by: Ms. Anima Barnwal, Sr.D.R. Date of hearing: 23 08 2021 Date of pronouncement: 23 08 2021 O R D E R PER VIJAY PAL RAO, J.M. These two appeals by the assessee are directe…

M/S Sara Textiles Ltd., Noida vs. DCIT, New Delhi

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 3270/DEL/2016[2011-12]Status: DisposedITAT Delhi23 Aug 2021AY 2011-12

Bench: Shri R.K. Panda & Shri Vijay Pal Rao

For Appellant: Shri Sumit Lal Chandani, AdvFor Respondent: Ms. Anima Barnwal, Sr.D.R

…ssue on merits after considering the additional evidence proposed to be filed by the assessee. In support of his contention, he has relied upon the decision of the Co-ordinate Bench of this Tribunal in the case of Dhanna Ram Garg Vs. ITO as reported in (2012) 49 SOT 73 (Delhi)/ (2011) 15 taxmann.com 104 (Delhi). I.T.As. No.3270 & 3271/DEL/2016 3 3. On the other hand, ld. Department Representative has submitted that the Assessing Officer has granted sufficient opportunity to the assessee to produce the supporting evidence to the claim of commission paid to the foreign parties. However, the assessee failed to pro…