DHL Express (India) (P.) Ltd. v. ACIT

11 Taxmann.com 40Reported decision2011#13231 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 10(34)Section 10TASection 10TBSection 10TCSection 115-OSection 143(3)Section 144CSection 234A

Judgments citing DHL Express (India) (P.) Ltd. v. ACIT

Nokia India Pvt. Ltd., Gurgaon vs. JCIT, Special Range-6, New Delhi

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 7745/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: disregarding the ALP determined by the Appellant and proceeded to determine the ALP himself.

Section 143(3)Section 144CSection 92CSection 92C(3)Section 92D

…he department In fact reliance is placed in the following case laws, in which on similar facts, the forex gain/loss is treated as non operating in nature. The details of the decision are: 1) DHL Express (India) (P.) Ltd v/s ACIT, ITAT Mumbai Bench 'D' [2011] (11 Taxmann.com 40) Para No. 7 2) Hanil Tube India (P.) Ltd v/s DCIT, ITAT Chennai Bench 'D' [2017] (81 Taxmann.com 69) Para No. 10.2. For ready reference relevant extract is reproduced below- 10.2 We heard the rival submissions and perused the material placed before us. The assessee claimed foreign exchange loss amounting to Rs.3.06 Cr. which was considered…

M/S Toyota Kirloskar Motors (P) Ltd, Bangalore vs. The Assistant Commissioner of Income Tax Ltu Circle-1, Bangalore

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

ITA 150/BANG/2017[2012-13]Status: DisposedITAT Bangalore02 Dec 2022AY 2012-13

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Sri Padam Chand Khincha, A.RFor Respondent: Sri Sunil Kumar Singh, D.R
Section 40A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.150/Bang/2017 & 320/Bang/2019 Assessment Year : 2012-2013 & 2014-2015 M/s. Toyota Kirloskar Motor (P) Ltd. Plot No.21, Bidadi Industrial Area Ramanagar District ACIT LTU Circle-1 Vs. Bngalore 562 109 Bangalore PAN NO : AAACT5415B APPELLANT RESPONDENT Appellant by : Sri Padam Chand Khincha, A.R. Respondent by : Sri Sunil Kumar Singh, D.R. Date of Hearing : 27.09.2022 Date of Pronouncement : 02.12.2022 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEM…

Proseed India Limited (Formerly Green Fire Agri Commodities Limited ), Hyderabad vs. ACIT, Circle-2(2), Hyderabad

In the result, appeal of the assessee is treated as allowed for statistical purpose

ITA 206/HYD/2015[2010-11]Status: DisposedITAT Hyderabad22 Jul 2022AY 2010-11

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri P.V.S.S.Prasad, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 115Section 143(3)Section 144C(13)Section 92Section 92C

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 206/Hyd/2015 (िनधा"रण वष" / Assessment Year: 2010-11) M/s.Proseed India Limited, Vs. Asst. Commissioner of (Formerly Green Fire Agri Income Tax, Commodities Limited), Circle-2(2), Hyderabad Hyderabad [PAN No. AABCN7753P] अपीलाथ" / Appellant "" यथ" / Respondent िनधा""रती "ारा / Assessee by: Shri P.V.S.S.Prasad, AR राज" व "ारा / Revenue by: Shri Y.V.S.T.Sai, CIT-DR सुनवाई की तारीख/Date of hearing:…

Synechron Technologies Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 6, Pune

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

ITA 1692/PUN/2018[2014-15]Status: DisposedITAT Pune20 Jan 2021AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 1692/Pun/2018 नििाारण वषा / Assessment Year : 2014-15 Synechron Technologies Private Limited Cedar Building, Ascendas International, Tech Park Pune, Plot No.18, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-Iii, Pune-411 057. Pan : Aaics2894R .......अऩीऱाथी / Appellant बिाम / V/S. The Assistant Commissioner Of Income Tax, Circle-6, Pune. ……प्रत्यथी / Respondent

For Appellant: Shri M.P. LohiaFor Respondent: Shri Sardar Singh Meena
Section 144C(5)Section 92C(2)

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE (Through Virtual Court) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No. 1692/PUN/2018 नििाारण वषा / Assessment Year : 2014-15 Synechron Technologies Private Limited CEDAR Building, Ascendas International, Tech Park Pune, Plot No.18, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-III, Pune-411 057. PAN : AAICS2894R .......अऩीऱाथी / Appellant बिाम / V/s. The Assistant Commissioner of Income Tax, Circle-6, Pune. ……प्रत्यथी / Respondent Assessee by : Shri M.P. Lohia Revenue by : Shr…

DCIT, Bangalore vs. M/S Webex Communications India Pvt. Ltd., Bangalore

In the result, appeal of the Revenue is allowed for statistical purpose

ITA 782/BANG/2015[2010-11]Status: DisposedITAT Bangalore05 Apr 2019AY 2010-11

Bench: Shri. A. K. Garodia

For Appellant: Shri. Rajan Vora, CAFor Respondent: Smt. Neera Malhotra, CIT-DR
Section 143(3)Section 154

…IT(TP)A.782/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T(TP).A No.782/Bang/2015 (Assessment Year : 2010-11) Deputy Commissioner of Income tax, Circle -7(1)(2), Bengaluru .. Appellant v. M/s. Webex Communications India P. Ltd, No.2, North Park Road, Kumara Park East, Bengaluru 560001 .. Respondent PAN : AABCC0256A Assessee by : Shri. Rajan Vora, CA Revenue by : Smt. Neera Malhotra, CIT-DR Heard on : 27.03.2019 Pronounced on : 05.04.2019 O R D E R PER LALIET KUMAR, JUDICIAL MEMB…

Efacec Switchgear India Pvt. Ltd., New Delhi vs. DCIT, Circle- 8(1), New Delhi

The appeal of the assessee is partly allowed for statistical purpose

ITA 7817/DEL/2017[2013-14]Status: DisposedITAT Delhi13 Jun 2018AY 2013-14

Bench: Shri N. K. Saini & Ms Suchitra Kambleefacec Switchgear India Pvt. Ltd. Vs Dcit 4Th Floor, Rectangle-1, Commercial Circle-8(1) Complex, D-4, District Centre, Saket, C. R. Building, I. P. Estate, New Delhi Aacce0747K New Delhi (Appelant) (Respondent)

Section 142(1)Section 143Section 143(2)Section 144CSection 271(1)Section 92C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Efacec Switchgear India Pvt. Ltd. Vs DCIT 4th Floor, Rectangle-1, Commercial Circle-8(1) Complex, D-4, District Centre, Saket, C. R. Building, I. P. Estate, New Delhi AACCE0747K New Delhi (APPELANT) (RESPONDENT) Appellant by Sh. H. P. Agarwal, FCA, Sh. Yogesh Jain, FCA & Ms. Prashuka Jain, FCA Respondent by Sh. Kumar Pranav, Sr. DR Date of Hearing 21.05.2018 Date of Pronouncement 13.06.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assesse…

Aircom International (India) Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, this issue is allowed for statistical purposes

ITA 4403/DEL/2012[2006-07]Status: DisposedITAT Delhi19 May 2017AY 2006-07

Bench: Shri S.V. Mehrotra & Shri Kuldip Singhassessment Year : 2006-07

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Shri Amrendra Kumar, CIT, DR
Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : I-1 : NEW DELHI BEFORE SHRI S.V. MEHROTRA, VICE PRESIDENT AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year : 2006-07 Aircom International (India) Pvt. Ltd., Vs. DCIT, M-12, Balrama House, Circle-1(1), Karampura Commercial Complex, New Delhi. New Delhi. PAN: AADCA0915A (Appellant) (Respondent) Assessee By : Shri Nageswar Rao, Advocate Department By : Shri Amrendra Kumar, CIT, DR Date of Hearing : 01.05.2017 Date of Pronouncement : 19.05.2017 ORDER PER S.V. MEHROTRA, VP: The assessee has filed this appeal on 14th August, 2012 against the assessment or…