Diageo India Pvt Ltd. v. DCIT

47 SOT 252Income Tax Appellate Tribunal2011#6312 most cited
19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Also reported as

56 Taxmann.com 135

Judgments citing Diageo India Pvt Ltd. v. DCIT

HOSPIRA HEALTHCARE INDIA PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

ITA 469/CHNY/2017[2012-13]Status: DisposedITAT Chennai22 Jul 2024AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.469/Chny/2017 िनधा<रण वष< /Assessment Year: 2012-13 M/S. Hospira Healthcare India The Dy. Commissioner Of Pvt. Ltd., Vs. Income Tax, Sri-Nivas, New No.86 (Old No.89), Corporate Circle-2(2), Gn Chetty Road, T Nagar, Chennai. Chennai – 600 017. [Pan: Aaabco 2190F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Sriram Seshadri, C.A Jkथ" की ओर से /Respondent By : Shri A. Sasikumar, Cit सुनवाई की तारीख/Date Of Hearing : 25.04.2024 घोषणा की तारीख /Date Of Pronouncement : 22.07.2024 आदेश / O R D E R Per Jagadish, A.M : Aforesaid Appeal Filed By The Assessee Against The Assessment Order Passed By The Dcit, Corporate Circle-2(2), Chennai U/S.143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”) For The Assessment Year 2012-13, In Pursuance Of The Directions Issued By The Dispute Resolution Panel, Bengalore (Hereinafter ‘Drp’) Vide Directions Dated 09.11.2016. :- 2 -:

For Appellant: Shri Sriram Seshadri, C.A JKFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)

…ion 92A(1) is very crucial and the manner in which control is exercised could go well beyond capital and management, but the coordinate bench had no occasion to deal with the “control” aspect at all. As held in the case of Diageo India Pvt Ltd Vs DCIT [(2011) 47 SOT 252 (Mum)], even when an enterprise exercise control over the other enterprises by way of controlling the supply of raw material or use of trademarks, this also constitutes ‘participation in control’ leading to the status of associated enterprises under section 92A(1). It appears that this aspect of the matter has not been brought to the notice of, or…

EATON FLUID POWER LIMITED,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-8, PUNE

Appeal is partly allowed for statistical purposes in above terms

ITA 392/PUN/2022[AY 2017-18]Status: DisposedITAT Pune30 Dec 2022

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmashali

For Appellant: Shri Vishal KalraFor Respondent: Shri Naveen Gupta, CIT
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “C” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMASHALI, ACCOUNTANT MEMBER ITA No.392/PUN./2022 Assessment Year 2017-18 Eaton Fluid Power Limited, The ACIT, Circle-8, 145, Off Mumbai Pune Pratyakshakar Bhavan, Road, Pimpri, Pune. vs Dr. Ambedkar Marg, Near PIN 411 018 Akurdi Railway Station, Maharashtra. Pune – 411 044. PAN AAACV8426E Maharashtra. Appellant Respondent Assessee by : Shri Vishal Kalra Revenue by : Shri Naveen Gupta, CIT Date of hearing : 27.12.2022 Date of pronouncement : 30.12.2022 ORDER PER SATBEER SINGH GODARA, J.M…

EATON FLUID POWER LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 8,, PUNE

Appeals are allowed in above terms

ITA 204/PUN/2018[2013-14]Status: DisposedITAT Pune16 Sept 2022AY 2013-14

Bench: Shri S.S.Godara, Jm & Shri G.D. Padmahshali, Am आयकर अपील सं. / Ita No.204/Pun/2018 & Ita No. 1882/Pun/2018 धनधाारण वषा / Assessment Year : 2013-14 & 2014 -15

For Appellant: Shri Vishal KarlaFor Respondent: Shri Prashant Gadekar
Section 143(3)

…आयकर अपीलीय अधधकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI G.D. PADMAHSHALI, AM आयकर अपील सं. / ITA No.204/PUN/2018 & ITA No. 1882/PUN/2018 धनधाारण वषा / Assessment Year : 2013-14 & 2014 -15 Eaton Fluid Power Ltd., 145, Off Mumbai- Pune Road, Pimpri, Pune – 411 018. .......अपीलाथी / Appellant PAN : AAACV8426E बनाम / V/s. ……प्रत्यथी / Respondent DCIT, Circle -8, Pune Assessee by : Shri Vishal Karla Revenue by : Shri Prashant Gadekar सुनवाई की तारीख / Date of Hearing : 26.08.2022 घोषणा की तारीख / Date of Pronouncement : 16.09.2022 आदेश…

EATON FLUID POWER LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 8,, PUNE

Appeals are allowed in above terms

ITA 1882/PUN/2018[2014-15]Status: DisposedITAT Pune16 Sept 2022AY 2014-15

Bench: Shri S.S.Godara, Jm & Shri G.D. Padmahshali, Am आयकर अपील सं. / Ita No.204/Pun/2018 & Ita No. 1882/Pun/2018 धनधाारण वषा / Assessment Year : 2013-14 & 2014 -15

For Appellant: Shri Vishal KarlaFor Respondent: Shri Prashant Gadekar
Section 143(3)

…आयकर अपीलीय अधधकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI G.D. PADMAHSHALI, AM आयकर अपील सं. / ITA No.204/PUN/2018 & ITA No. 1882/PUN/2018 धनधाारण वषा / Assessment Year : 2013-14 & 2014 -15 Eaton Fluid Power Ltd., 145, Off Mumbai- Pune Road, Pimpri, Pune – 411 018. .......अपीलाथी / Appellant PAN : AAACV8426E बनाम / V/s. ……प्रत्यथी / Respondent DCIT, Circle -8, Pune Assessee by : Shri Vishal Karla Revenue by : Shri Prashant Gadekar सुनवाई की तारीख / Date of Hearing : 26.08.2022 घोषणा की तारीख / Date of Pronouncement : 16.09.2022 आदेश…

COMPUTERLAND UK LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, (IT)-1,, PUNE

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

ITA 2505/PUN/2017[2013-14]Status: DisposedITAT Pune06 Dec 2021AY 2013-14

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 2505/Pun/2017 धनधाारण वषा / Assessment Year : 2013-14 Computerland Uk Limited C/O. Ventura India Private Limited Commerzone, Building No. 2 & 7, 1St Floor, Survey No.144 & 145, Samrat Ashoka Path, Off. Airport Road, Yerwada, Pune-411 014. Pan : Aaecc4565H .......अपीलाथी / Appellant बनाम / V/S.

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Rajiv Kumar
Section 144C(5)

…efore, the India law does not permit exclusion of either super normal profit making companies or loss making companies from the list of comparable companies. This has been held in the decisions in the cases of : a) Diagio India Private Limited Vs. ACIT (2011) 47 SOT 252 (Mum) b) 24/7 Customer.com (p) Ltd. Vs. DCIT 144 ITD 344 (Bang) c) Exonn Mobil Company India (P) Ltd. Vs. DCIT (2021) 46 SOT 294 (Mum) d) Wills Processing Services (I) (P) Ltd. Vs. DCIT (2013) 57 SOT 339 (Mum) 6.10.2 These decisions hold that as long as a company is functionally comparable, it should be included in the set of the comparable compa…

BERTELSMANN MARKETING SERVICES INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

Appeal of the assessee is partly allowed

ITA 6577/DEL/2016[2012-13]Status: DisposedITAT Delhi12 Nov 2021AY 2012-13

Bench: Ms Suchitra Kamble & Dr. B. R. R. Kumar(Through Video Conferencing) Vs Majorel India Pvt. Ltd. Acit (“Company”) (Earlier Known Circle 4(2) As Bertelsmann Marketing New Delhi Services India Pvt. Ltd.)215, Second Floor, Suneja Tower- Ii, District Centre, Janakpuri, New Delhi Aabcb8378G (Appellant) (Respondent) Appellant By Sh. Vishal Kalra, Adv & Sh. Yishu Goel, Adv Respondent By Sh. F. R. Meena, Sr. Dr Date Of Hearing 17.08.2021 Date Of Pronouncement 12.11.2021

Section 144CSection 271Section 92Section 92CSection 92C(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) Vs Majorel India Pvt. Ltd. ACIT (“Company”) (earlier known Circle 4(2) as Bertelsmann Marketing New Delhi Services India Pvt. Ltd.)215, Second Floor, Suneja Tower- II, District Centre, Janakpuri, New Delhi AABCB8378G (APPELLANT) (RESPONDENT) Appellant by Sh. Vishal Kalra, Adv & Sh. Yishu Goel, Adv Respondent by Sh. F. R. Meena, Sr. DR Date of Hearing 17.08.2021 Date of Pronouncement 12.11.2021 ORDER PER SUCHITRA KAMBLE, JM This…

AMBICO EXPORTS AND IMPORTS PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 12(1)(1), MUMBAI

In the result, appeal by the assessee is partly allowed in the terms aforesaid

ITA 6822/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Mar 2021AY 2013-14

Bench: Vikas Awasthy & Shri N.K.Pradhanआअसं. 6822/मुं/2017 ("न.व. 2013-14) It(Tp)A No.6822/Mum/2017(A.Y.2013-14)

For Appellant: Shri Sanjay ChokshiFor Respondent: Shri Sunil Deshpande
Section 143(3)Section 40A(2)(b)Section 92Section 92ASection 92A(1)(b)Section 92A(2)Section 92CSection 92DSection 92F

…n 92A have to be read in conjunction, has attained finality. 11. In a recent decision the coordinate Bench of the Tribunal in the case of Kaybee Pvt. Ltd vs ITO (supra) has distinguished the decision of Tribunal in the case of Diageo India Pvt. Ltd. vs. DCIT 47 SOT 252 and followed the decision of Hon’ble Gujrat High Court in the case of Veer Gems (supra). The Bench after emphasizing the importance of maintaining judicial discipline in following the decisions of higher forums, finally concluded by observing: “18. Learned representatives fairly agree that the case of the Assessing Officer hinges only on applicati…

KAYBEE P.LTD,MUMBAI vs. ITO 10(1)(3) (ERSTWHILE JURIDICTIONAL ITO 8(2)(2), MUMBAI

In the result, the appeal is allowed in the terms indicated above

ITA 4950/MUM/2018[2006-07]Status: DisposedITAT Mumbai28 Feb 2020AY 2006-07
Section 143(3)Section 271Section 271ASection 271BSection 92ASection 92A(1)(b)Section 92A(2)Section 92DSection 92E

…ITA No. 4949 and 4950/Mum/15 Assessment year: 2006-07 Page 1 of 17 IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Saktijit Dey (Judicial Member)] ITA No 4949 and 4950/Mum/18 Assessment year: 2006-07 Kaybee Pvt Ltd …………….Appellant 301, A Wing, Solaris I, Saki Vihar Road Andheri (East), Mumbai 400 072 [PAN: AAACK1715H] Vs Income Tax Officer Ward 10(1)(3), Mumbai …………….. Respondent Appearances by P J Pardiwalla along-with Madhur Agarwal for the appellant Ujjawal Kumar for the respondent Dates of hearing of the appeal : February 18 and 21, 2020 Date of pronou…

KAYBEE P.LTD,MUMBAI vs. ITO 10(1)(3) (ERSTWHILE JURIDICTIONAL ITO 8(2)(2), MUMBAI

In the result, the appeal is allowed in the terms indicated above

ITA 4949/MUM/2018[2006-07]Status: DisposedITAT Mumbai28 Feb 2020AY 2006-07
Section 143(3)Section 271Section 271ASection 271BSection 92ASection 92A(1)(b)Section 92A(2)Section 92DSection 92E

…ITA No. 4949 and 4950/Mum/15 Assessment year: 2006-07 Page 1 of 17 IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Saktijit Dey (Judicial Member)] ITA No 4949 and 4950/Mum/18 Assessment year: 2006-07 Kaybee Pvt Ltd …………….Appellant 301, A Wing, Solaris I, Saki Vihar Road Andheri (East), Mumbai 400 072 [PAN: AAACK1715H] Vs Income Tax Officer Ward 10(1)(3), Mumbai …………….. Respondent Appearances by P J Pardiwalla along-with Madhur Agarwal for the appellant Ujjawal Kumar for the respondent Dates of hearing of the appeal : February 18 and 21, 2020 Date of pronou…

KAYBEE P.LTD,MUMBAI vs. ITO 10(1)(3) (ERSTWHILE JURIDICTIONAL ITO 8(2)(2), MUMBAI

In the result, the appeal is allowed in the terms indicated above

ITA 2165/MUM/2015[2007-08]Status: DisposedITAT Mumbai28 Feb 2020AY 2007-08
Section 143(3)Section 92ASection 92A(1)Section 92A(1)(b)Section 92A(2)

…ng the above mentioned judicial precedents in assessee’s own case, the issue is required to be decided in favour of the assessee now. His line of reasoning is this. He points out that when the first decision in the case of Diageo India Pvt Ltd Vs DCIT [(2011) 47 SOT 252] was rendered, the bench did not have any occasion to look at the memorandum to the related finance bill which unambiguously reflects the legislative intent behind amendment in section 92 A(2) with effect from 1st April 2002. It is pointed out that while the transfer pricing provisions were brought on the statute with effect from 1st April 2001, t…

KAYBEE P.LTD,MUMBAI vs. ITO 10(1)(3) (ERSTWHILE JURIDICTIONAL ITO 8(2)(2), MUMBAI

In the result, the appeal is allowed in the terms indicated above

ITA 2164/MUM/2015[2006-07]Status: DisposedITAT Mumbai28 Feb 2020AY 2006-07
Section 143(3)Section 92ASection 92A(1)Section 92A(1)(b)Section 92A(2)

…ng the above mentioned judicial precedents in assessee’s own case, the issue is required to be decided in favour of the assessee now. His line of reasoning is this. He points out that when the first decision in the case of Diageo India Pvt Ltd Vs DCIT [(2011) 47 SOT 252] was rendered, the bench did not have any occasion to look at the memorandum to the related finance bill which unambiguously reflects the legislative intent behind amendment in section 92 A(2) with effect from 1st April 2002. It is pointed out that while the transfer pricing provisions were brought on the statute with effect from 1st April 2001, t…

VINCA DEVELOPERS P.LTD,MUMBAI vs. ASST CIT CIR 11(3)(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 6070/MUM/2017[2013-14]Status: DisposedITAT Mumbai12 Jul 2019AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2013-14 Vinca Developers Private Limited, Assistant Commissioner Of Unit No. 116, First Floor, Income Tax, Circle 11(3)(2), Rehab Building No. 4, “ Akruti Room No. 427, Aayakar Annex” , Road No. 7, Marol Midc, Vs. Bhavan, Maharshi Karve Road, Andheri (East), Mubmai - 400020 Mumbai - 400093 Pan: Aaccv8042J (Appellant) (Respondent) Assessee By : Shri Viral Doshi (Ar) Revenue By : Shri Manish Kumar Singh (Dr) Date Of Hearing: 16/04/2019 Date Of Pronouncement: 12/07/2019

For Appellant: Shri Viral Doshi (AR)For Respondent: Shri Manish Kumar Singh (DR)
Section 144Section 271(1)(C)Section 92Section 92A(1)Section 92A(2)Section 92A(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI BEFORE SHRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2013-14 Vinca Developers Private Limited, Assistant Commissioner of Unit No. 116, First Floor, Income Tax, Circle 11(3)(2), Rehab Building No. 4, “ Akruti Room No. 427, Aayakar Annex” , Road No. 7, Marol MIDC, Vs. Bhavan, Maharshi Karve Road, Andheri (East), Mubmai - 400020 Mumbai - 400093 PAN: AACCV8042J (Appellant) (Respondent) Assessee by : Shri Viral Doshi (AR) Revenue by : Shri Manish Kumar Singh (DR) Date of Hearing: 16/04/2019 Date of Pronouncement: 12/07/2019 O R D E…

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. EATON FLUID POWER LTD.,, PUNE

In the result, the appeal of Revenue for assessment year 2011-12 is dismissed being devoid of any merit

ITA 515/PUN/2016[2011-12]Status: DisposedITAT Pune15 Oct 2018AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar
Section 143(3)

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.493/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 The Deputy Commissioner of Income Tax, Circle – 8, Pune .......अऩीऱाथी / Appellant बनाम / V/s. Eaton Fluid Power Limited, 145, Off Mumbai-Pune Road, Pimpri, Pune – 411018 PAN : AAACV8426E ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.506/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 E…

EATON FLUID POWER LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of Revenue for assessment year 2011-12 is dismissed being devoid of any merit

ITA 476/PUN/2016[2011-12]Status: DisposedITAT Pune15 Oct 2018AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar
Section 143(3)

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.493/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 The Deputy Commissioner of Income Tax, Circle – 8, Pune .......अऩीऱाथी / Appellant बनाम / V/s. Eaton Fluid Power Limited, 145, Off Mumbai-Pune Road, Pimpri, Pune – 411018 PAN : AAACV8426E ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.506/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 E…

EATON FLUID POWER LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of Revenue for assessment year 2011-12 is dismissed being devoid of any merit

ITA 506/PUN/2015[2010-11]Status: DisposedITAT Pune15 Oct 2018AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar
Section 143(3)

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.493/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 The Deputy Commissioner of Income Tax, Circle – 8, Pune .......अऩीऱाथी / Appellant बनाम / V/s. Eaton Fluid Power Limited, 145, Off Mumbai-Pune Road, Pimpri, Pune – 411018 PAN : AAACV8426E ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.506/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 E…

DEPUTY COMMISSIONER OF INCOME-TAX vs. EATON FLUID POWER LTD.,, PUNE

In the result, the appeal of Revenue for assessment year 2011-12 is dismissed being devoid of any merit

ITA 493/PUN/2015[2010-11]Status: DisposedITAT Pune15 Oct 2018AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar
Section 143(3)

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.493/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 The Deputy Commissioner of Income Tax, Circle – 8, Pune .......अऩीऱाथी / Appellant बनाम / V/s. Eaton Fluid Power Limited, 145, Off Mumbai-Pune Road, Pimpri, Pune – 411018 PAN : AAACV8426E ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.506/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 E…

VINCA DEVELOPER P.LTD,MUMBAI vs. ASST CIT CIR 11(3)(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 2087/MUM/2017[2012-13]Status: DisposedITAT Mumbai22 Jun 2018AY 2012-13

Bench: Shri Mahavir Singh & Shri Rajesh Kumarassessment Year: 2012-13

For Appellant: Shri Anuj Kisnadwala, A.RFor Respondent: Shri V. Jenardhanan, D.R
Section 271Section 92Section 92A(1)Section 92A(2)Section 92A(2)(c)

…92A(1) is very crucial and the manner in which control is exercised could go well beyond capital and management, but the coordinate bench had no occasion to deal with the "control" aspect at all. As held in the case of Diagco India (P.) Ltd. v. Dy. CIT [2011] 47 SOT 252/13 taxmann.com 62 (Mum.), even when an enterprise exercise control over the other enterprises by way of controlling the supply of raw material or use of trade marks, this also constitutes 'participation in control' leading to the status of associated enterprises under section 92A(1). It appears that this aspect of the matter has not been 6 M/s. Vi…

ASST CIT 11(3)(2), MUMBAI vs. VINCA DEVELOPERS P.LTD, MUMBAI

In the result both the appeals filed by the assessee is partly allowed and

ITA 649/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 May 2018AY 2011-12

Bench: Shri R.C. Sharma & Shri Pawan Singhacit-11(3)(2), M/S Vinca Developers Pvt. Ltd. 6Th Floor, Akruti Trade Centre, Room No. 427, Aayakar Bhavan, M.K. Road, Road No. 07, Marol Midc, Vs. Mumbai-400020. Andheri (East), Mumbai-400072 Pan:Aaccv8042J (Appellant) (Respondent) Cross Objection No. 33/Mum/2016 (Ita No. 649/Mum/16 (A.Y- 2011-12) M/S Vinca Developers Pvt. Ltd. Acit-11(3)(2), 6Th Floor, Akruti Trade Centre, Room No. 427, Aayakar Road No. 07, Marol Midc, Bhavan, M.K. Road, Vs. Mumbai-400020. Andheri (East), Mumbai-400072 Pan:Aaccv8042J (Appellant) (Respondent) Ita No. (Tp)A 1854/Mum/2016 (Assessment Year- 2011-12) M/S Vinca Developers Pvt. Ltd. Acit-11(3)(2), 6Th Floor, Akruti Trade Centre, Room No. 427, Aayakar Road No. 07, Marol Midc, Bhavan, M.K. Road, Vs. Andheri (East), Mumbai-400020. Mumbai-400072 Pan:Aaccv8042J (Appellant) (Respondent)

For Appellant: Shri Vijay Mehta (AR)For Respondent: Shri V. Jenardhanan (DR)
Section 143(3)Section 144C(13)Section 254(1)Section 36(1)(iii)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “K”, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ACIT-11(3)(2), M/s Vinca Developers Pvt. Ltd. 6th Floor, Akruti Trade Centre, Room No. 427, Aayakar Bhavan, M.K. Road, Road No. 07, Marol MIDC, Vs. Mumbai-400020. Andheri (East), Mumbai-400072 PAN:AACCV8042J (Appellant) (Respondent) Cross Objection No. 33/Mum/2016 (ITA No. 649/Mum/16 (A.Y- 2011-12) M/s Vinca Developers Pvt. Ltd. ACIT-11(3)(2), 6th Floor, Akruti Trade Centre, Room No. 427, Aayakar Road No. 07, Marol MIDC, Bhavan, M.K. Road, Vs. Mumbai-400020. Andheri (East), Mum…

ORCHID CHEMICALS AND PHARMACEUTICALS LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal is allowed in the terms indicated above

ITA 771/CHNY/2016[2011-12]Status: DisposedITAT Chennai30 Nov 2016AY 2011-12
Section 143(3)Section 92A(2)(i)

…ion 92A(1) is very crucial and the manner in which control is exercised could go well beyond capital and management, but the coordinate bench had no occasion to deal with the “control” aspect at all. As held in the case of Diageo India Pvt Ltd Vs DCIT [(2011) 47 SOT 252 (Mum)], even when an enterprise exercise control over the other enterprises by way of controlling the supply of raw material or use of trade marks, this also constitutes ‘participation in control’ leading to the status of associated enterprises under section 92A(1). It appears that this aspect of the matter has not been brought to the notice of, o…