How many judgments cite Dresser-Rand India (P.) Ltd. v. Addl. CIT?

43 judgments on BharatTax cite Dresser-Rand India (P.) Ltd. v. Addl. CIT (13 Taxmann.com 82), spanning 2016 to 2025.

Which sections of the Income Tax Act does Dresser-Rand India (P.) Ltd. v. Addl. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 144B, Section 144C(13), Section 92CA, Section 92CA(3), Section 10D.

Dresser-Rand India (P.) Ltd. v. Addl. CIT

13 Taxmann.com 82High Court2011#2688 most cited

What is Dresser-Rand India (P.) Ltd. v. Addl. CIT authority for?

An Assessing Officer cannot disregard an assessee's decision to avail services from associated enterprises, even if the assessee has internal expertise, as the determination of necessity is the assessee's prerogative. The Transfer Pricing Officer's role is to determine the arm's length price, not the need for the service itself.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

Dresser-Rand India (P.) Ltd. v. Addl. CIT · section 92CA · intra group services · cost contribution charges · associated enterprise · arm's length price · benchmarking analysis · transactional net margin method · most appropriate method · taxpayer prerogative

Sections most often in play

Section 143(3)Section 144B Section 144C(13)Section 92CA Section 92CA(3)Section 10D Section 144C(5)

Issues it is cited on

intra group services benchmarking analysis transactional net margin method cup method most appropriate method tnmm section 92ca arm's length price international transaction transfer pricing adjustment section 144c(13)associated enterprise

Judgments citing Dresser-Rand India (P.) Ltd. v. Addl. CIT

M/S. Waters (India) Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 12(5), Bangalore

In the result, the appeals filed by the assessee for assessment year 2010-2011 and 2011-2012 are partly allowed

ITA 2616/BANG/2019[2010-11]Status: DisposedITAT Bangalore01 Oct 2021AY 2010-11

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am It(Tp)A No.2616/Bang/2019 : Asst.Year 2010-2011 It(Tp)A No.2617/Bang/2019 : Asst.Year 2011-2012 M/S.Waters (India) Private Limited The Dy.Commissioner Of No.36A, 2Nd Phase, Income-Tax, Circle 12(5) V. Bangalore. Peenya Industrial Area Bengaluru – 560 058. Pan : Aaacw1411C. (Appellant) (Respondent) Appellant By : Smt.G.Vaidehi, Adovcate Respondent By : Sri.Priyardarshi Mishra, Addl.Cit-Dr Date Of Pronouncement : 01.10.2021 Date Of Hearing : 28.09.2021 O R D E R Per George George K, Jm These Appeals At The Instance Of The Assessee Are Directed Against Two Orders Of The Cit(A), Both Dated 30.10.2019. The Relevant Assessment Years Are 2010-2011 & 2011-2012. Common Issues Are Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Of By This Consolidated Order.

For Appellant: Smt.G.Vaidehi, AdovcateFor Respondent: Sri.Priyardarshi Mishra, Addl.CIT-DR

Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM and Shri B.R.Baskaran, AM IT(TP)A No.2616/Bang/2019 : Asst.Year 2010-2011 IT(TP)A No.2617/Bang/2019 : Asst.Year 2011-2012 M/s.Waters (India) Private Limited The Dy.Commissioner of No.36A, 2nd Phase, Income-tax, Circle 12(5) v. Bangalore. Peenya Industrial Area Bengaluru – 560 058. PAN : AAACW1411C. (Appellant) (Respondent) Appellant by : Smt.G.Vaidehi, Adovcate Respondent by : Sri.Priyardarshi Mishra, Addl.CIT-DR Date of Pronouncement : 01.10.2021 Date of Hearing : 28.09.2021 O R D E R Per George George K, JM T…

M/S Exide Life Insurance Company Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-2(1)(2), Bangalore

In the result, appeal by the assessee is partly allowed

ITA 839/BANG/2019[2013-14]Status: DisposedITAT Bangalore27 Jul 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2013-14 M/S. Exide Life Insurance Company Ltd., Vs. The Assistant Commissioner Of No.3/1, Jp Technopark Millers Road, Income Tax, Bengaluru – 560 001. Circle – 2(1)(2), Pan : Aaaci 7940 L Bengaluru. Appellant Respondent Appellant By : Shri. Surya Narayana, Advocate Respondent By : Shri. Muzaffar Hussain, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 26.07.2021 Date Of Pronouncement : 27.07.2021 O R D E R Per N.V. Vasudevanthis Is An Appeal By The Assessee Against The Order Dated 18.02.2019 Of Cit(A), Bengaluru-2, Bengaluru, Relating To Assessment Year 2013-14. 2. The First Issue That Requires Adjudication In This Appeal Is As To Whether The Cit(A) Was Justified In Upholding The Order Of The Ao In Determining The Alp Of The International Transaction Pertaining To Payment For Intra Group Services As Nil Against A Sum Of Rs.4,06,89,430/- Claimed By The Assessee To Have Been Paid To The Ae & Adding The Sum Of Rs.4,06,89,430/- As Income Of The Assessee Under Section 92 Of The Income Tax Act, 1961 (Act). Page 2 Of 13 3. The Facts With Regard To The Aforesaid Issue Are As Follows:

For Appellant: Shri. Surya Narayana, AdvocateFor Respondent: Shri. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2013-14 M/s. Exide Life Insurance Company Ltd., Vs. The Assistant Commissioner of No.3/1, JP Technopark Millers Road, Income Tax, Bengaluru – 560 001. Circle – 2(1)(2), PAN : AAACI 7940 L Bengaluru. APPELLANT RESPONDENT Appellant by : Shri. Surya Narayana, Advocate Respondent by : Shri. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru Date of hearing : 26.07.2021 Date of Pronouncement : 27.07.2021 O R D E R Per N.V. Vasudevan, Vice President This is an appea…

Hamon Shriram Cottrell P. Ltd, Mumbai vs. ITO 9(2), Mumbai

The appeal stands partly allowed in terms of our above order

ITA 1882/MUM/2014[2009-10]Status: DisposedITAT Mumbai09 Jun 2021AY 2009-10

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.1882/Mum/2014 (धििाारण वर्ा / Assessment Year: 2009-10) M/S Hamon Cooling Systems Pvt. Ltd. Dcit-9(2) (Earlier Known As M/S Hamon Shriram Aaykar Bhawan बिाम/ Cottrell Pvt. Ltd.) M.K.Road Main Frame, 3A-8A, Gf Mumbai-400 020 Vs. Royal Palam Complex Goregaon(W), Mumbai – 400 065 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aaact-2254-Q (अपीलाथी/Appellant) : (प्रत्यथी / Respondent) अपीलाथीकीओरसे/ Appellant By : Shri Sanjay R.Parikh-Ld.Ar प्रत्यथीकीओरसे/Respondent By : Shri Sushil Kumar Mishra- Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 09/06/2021 घोषणाकीतारीख /Date Of Pronouncement : 09/06/2021 आदेश / O R D E R Manoj Kumar Aggarwal (): - 1. Aforesaid Appeal By Assessee For Assessment Year [Ay] 2009-10 Contest Final Assessment Order Dated 30/12/2013 Passed By Ld. Deputy Commissioner Of Income Tax-9(2), Mumbai [Ao] U/S 143(3) Read With Section 144C(13) Pursuant To The Directions Of Ld. Dispute Resolution

For Appellant: Shri Sanjay R.Parikh-Ld.ARFor Respondent: Shri Sushil Kumar Mishra- Ld. CIT-DR

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

…1 M/s Hamon Cooling Systems Private Limited Assessment Year: 2009-10 आयकर अपीलीय अधिकरण “के ” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI माननीय श्री विकास अिस्थी, न्यावयक सदस्य एवं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI VIKAS AWASTHY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.1882/Mum/2014 (धििाारण वर्ा / Assessment Year: 2009-10) M/s Hamon Cooling Systems Pvt. Ltd. DCIT-9(2) (earlier known as M/s Hamon Shriram Aaykar Bhawan बिाम/ Cottrell Pvt. Ltd.) M.K.Road Main Frame, 3A-8A, G…

Ciba India Ltd, Mumbai vs. JCIT (OSD) RG 8(1), Mumbai

In the result, appeal is partly allowed

ITA 4210/MUM/2014[2008-09]Status: DisposedITAT Mumbai16 Feb 2021AY 2008-09

Bench: Shri Pramod Kumar & Shri Saktijit Dey

For Appellant: Shri Madhur Agrawal a/wFor Respondent: Shri Anand Mohan

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA no.4210/Mum./2014 (Assessment Year : 2008–09) Ciba India Ltd. (Through their successors BASF India Ltd.) Vibgyor Towers, Unit no.101, 1st Floor ……………. Appellant Block–C–62, Bandra Kurla Complex Bandra (E), Mumbai 400 051 PAN – AAACC4147P v/s Jt. Commissioner of Income Tax (OSD) ……………. Respondent Range–8(1), Mumbai Assessee by : Shri Madhur Agrawal a/w Shri Milin Thakkar and Ms. Nyrica Trikannad Revenue by : Shri Anand Mohan Date of Hearing – 03.12.2020 Date of Order – 16.…

M/S Disa India Ltd, Bangalore vs. Income Tax Officer Ward-2(1)(3), Bangalore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2196/BANG/2017[2013-14]Status: DisposedITAT Bangalore12 Jan 2021AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm It(Tp)A No.2196/Bang/2017 : Asst.Year 2013-2014 M/S.Disa India Limited The Income Tax Officer 5Th Floor, Kushal Garden Arcade Ward 2(1)(3) V. 1A, Peenya Industrial Area Bangalore. Peenya 2Nd Phase Bangalore – 560 058. Pan : Aaacg5030F. (Appellant) (Respondent) Appellant By : Sri.K.R.Vasudevan, Advocate Respondent By : Sri.Sunil Kumar Singh, Cit-Dr Date Of Date Of Hearing : 12.01.2021 Pronouncement : 12.01.2021 O R D E R Per George George K, Jm This Appeal At The Instance Of The Assessee Is Directed Against The Final Assessment Order Dated 21.09.2017 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Assessee Has Raised Seven Grounds. All The Grounds Relate To The Solitary Issue Regarding Arms Length Price (Alp) Adjustment Amounting To Rs.1,33,76,590 Made To Group Service Fees Paid By The Assessee To Its Associate Enterprises (Aes).

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.Sunil Kumar Singh, CIT-DR

Section 143(2)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM IT(TP)A No.2196/Bang/2017 : Asst.Year 2013-2014 M/s.Disa India Limited The Income Tax Officer 5th Floor, Kushal Garden Arcade Ward 2(1)(3) v. 1A, Peenya Industrial Area Bangalore. Peenya 2nd Phase Bangalore – 560 058. PAN : AAACG5030F. (Appellant) (Respondent) Appellant by : Sri.K.R.Vasudevan, Advocate Respondent by : Sri.Sunil Kumar Singh, CIT-DR Date of Date of Hearing : 12.01.2021 Pronouncement : 12.01.2021 O R D E R Per George George K, JM This appeal at the instance of the assessee…

M/S. Disa India Limited, Bangalore vs. Assistant Commissioner of Income-Tax, Bangalore

In the result appeal filed by assessee stands allowed for statistical purposes

ITA 290/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 Nov 2020AY 2012-13

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(Tp)A No.290/Bang/2017 Assessment Year : 2012 – 13

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Shri Farhat Hussain Qureshi, CIT

Section 143Section 144C(13)Section 234ASection 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.290/BANG/2017 Assessment Year : 2012 – 13 M/s Disa India Ltd., The Asst. Commissioner of 5th Floor, Kushal Garden Income Tax, Arcade, Circle-2(1)(2), 1A, Peenya Industrial Area, Vs. Bengaluru. Peenya 2nd Phase, Bengaluru-560 058. PAN – AAACG 5030 F APPELLANT RESPONDENT Appellant by : Shri K.R Vasudevan, Advocate Respondent by : Shri Farhat Hussain Qureshi, CIT (DR) Date of Hearing : 05-11-2020 Date of Pronouncement : 25-11-2020 ORDER PER BEENA PILLAI, JUDICI…

Hamon Shriram Cottrell Pvt. Ltd., Mumbai vs. DCIT - 9(2), Mumbai

In the result, all the three appeals are allowed

ITA 4771/MUM/2016[2010-11]Status: DisposedITAT Mumbai27 May 2020AY 2010-11

Section 143(3)Section 144C(5)

…ITA Nos. 3911/Mum/15, 1882/Mum/14 and 4771/Mum/16 Assessment year: 2007-08, 2009-10, 2010-11 Page 1 of 12 IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar VP and Saktijit Dey JM] ITA Nos. 3911/Mum/15, 4771/Mum/16 and 3709/Mum/17 Assessment year: 2007-08, 2010-11 and 2011-12 Hamon Cooling Systems Pvt Ltd ……….............Appellant (earlier known as Hamon Shriram Cotrell Pvt Ltd) 3A-8A, Main Frame, Ground floor, Royal Palms Complex Near Aarey Milk Colony, Goregaon (East) Mumbai 400 065 [PAN:AAACT2254Q] Vs Dy Commissioner of Income Tax Circle 9(2), Mumbai ….……......Respondent Appear…

Hamon Shriram Cottrell P. Ltd, Mumbai vs. ITO WD 10(1)(1), Mumbai

In the result, all the three appeals are allowed

ITA 3911/MUM/2015[2007-08]Status: DisposedITAT Mumbai27 May 2020AY 2007-08

Section 143(3)Section 144C(5)

Randox Laboratories (India) Private Limited, Bangalore vs. DCIT, Bangalore

In the result, appeal by the Assessee is partly allowed and the appeal by the revenue is dismissed

ITA 800/BANG/2016[2011-12]Status: DisposedITAT Bangalore17 Jul 2019AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Respondent: Shri C.H. Sundar Rao, CIT(DR-I), ITAT, Bangalore

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER IT(TP)A No.433/Bang/2016 Assessment year : 2011-12 The Deputy Commissioner of Vs. M/s. Randox Laboratories India Income Tax, Private Limited, Circle 5(1)(1), Plot No.191-195 & 246-250, Bangalore. KIADB Industrial Area, Bommasandra Jigani Link Road Bengaluru – 560 105. PAN: AADCR 0074K APPELLANT RESPONDENT IT(TP)A No.800/Bang/2016 Assessment year : 2011-12 M/s. Randox Laboratories India Vs. The Deputy Commissioner of Private Limited, Income Tax, Bengaluru – 560 105. Ci…

DCIT, Bangalore vs. M/S Randox Laboratories India Pvt. Ltd., Mumbai

In the result, appeal by the Assessee is partly allowed and the appeal by the revenue is dismissed

ITA 433/BANG/2016[2011-12]Status: DisposedITAT Bangalore17 Jul 2019AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Respondent: Shri C.H. Sundar Rao, CIT(DR-I), ITAT, Bangalore

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

Aircom International (India) Pvt. Ltd., New Delhi vs. DCIT, Circle- 2(1), New Delhi

In the result, these grounds raised by assessee stands allowed for statistical purposes

ITA 7682/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Jun 2019AY 2013-14

Bench: Shri N.S. Saini & Smt. Beena A Pillaiay: 2012-13 & Ay: 2013-14

For Appellant: Sh. Salil Kapur, AdvFor Respondent: Sh. Sanjay I Bara, CIT, D.R

Section 40A(2)(a)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘I-1’, NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER AY: 2012-13 & AY: 2013-14 Aircom International (India) Pvt.Ltd. ACIT, Circle 2(1) M-12, Balrama House New Delhi Karampura Commercial Complex New Delhi 110 015 vs. PAN: AADCA0915A (Appellant) (Respondent) Assessee by : Sh. Salil Kapur, Adv. Department by : Sh. Sanjay I Bara, CIT, D.R. Date of Hearing : 01/05/2019 Date of Pronouncement: 20/06/2019 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present appeals have been filed by assessee against orders passed b…

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

In the result, these grounds raised by assessee stands allowed for statistical purposes

ITA 1956/DEL/2017[2012-13]Status: DisposedITAT Delhi20 Jun 2019AY 2012-13

Bench: Shri N.S. Saini & Smt. Beena A Pillaiay: 2012-13 & Ay: 2013-14

For Appellant: Sh. Salil Kapur, AdvFor Respondent: Sh. Sanjay I Bara, CIT, D.R

Section 40A(2)(a)Section 92C

M/S Indian Explosives Private Limited, Kolkata vs. DCIT, Cir-11(1), Kolkata

In the result, appeal of the assessee is allowed in part

ITA 1957/KOL/2017[2013-14]Status: DisposedITAT Kolkata07 Sept 2018AY 2013-14

Bench: Sri J. Sudhakar Reddy& Sri S.S. Viswanethra Ravi] I.T.A. No. 1957/Kol/2017 Assessment Year: 2013-14 Indian Explosives Private Ltd.......................…..…….……………………………………………………..……Appellant 16C, Bepin Paul Road Kolkata – 700 026 [Pan: Aaaci 6548 N] Deputy Commissioner Of Income Tax, Circle-11(1), Kolkata..……….….….……………….......Respondent Appearances By: Miss Oindrila Bala & Shri Saurabh Kedia, A/R, Appeared On Behalf Of The Assessee. Shri Sanjay Paul, Addl. Cit, Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : June 24Th,2018 Date Of Pronouncing The Order : September 7Th,2018 Order Per J. Sudhakar Reddy, Am :- This Is An Appeal Filed By The Assessee Directed Against The Order Of The Ld. Assessing Officer, Dt. 26/07/2017, Passed U/S 144C(13) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’), Relating To Assessment Year 2013-14. 2. Facts In Brief:-

Section 143(3)Section 144C(13)Section 192CSection 40A(9)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member& Sri S.S. Viswanethra Ravi, Judicial Member] I.T.A. No. 1957/Kol/2017 Assessment Year: 2013-14 Indian Explosives Private Ltd.......................…..…….……………………………………………………..……Appellant 16C, Bepin Paul Road Kolkata – 700 026 [PAN: AAACI 6548 N] Deputy Commissioner of Income Tax, Circle-11(1), Kolkata..……….….….……………….......Respondent Appearances by: Miss Oindrila Bala & Shri Saurabh Kedia, A/R, appeared on behalf of the assessee. Shri Sanjay Paul, Addl. CIT, DR appearing on behalf of the Revenue. Da…

M/S Indian Explosives Private Limited, Kolkata vs. DCIT, Cir-11(1), Kolkata

ITA 2336/KOL/2016[2012-13]Status: DisposedITAT Kolkata13 Jul 2018AY 2012-13

Bench: Sri S.S. Godara& Sri M. Balaganesh] I.T.A. No. 2336/Kol/2016 Assessment Year: 2012-13 Indian Explosives P. Ltd..................................…..…….……………………………………………………..……Appellant 16C, Bepin Paul Road Kolkata – 700 026 [Pan: Aaaci 6548 N]

Section 143(3)Section 43BSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA [Before Sri S.S. Godara, Judicial Member& Sri M. Balaganesh, Accountant Member] I.T.A. No. 2336/Kol/2016 Assessment Year: 2012-13 Indian Explosives P. Ltd..................................…..…….……………………………………………………..……Appellant 16C, Bepin Paul Road Kolkata – 700 026 [PAN: AAACI 6548 N] Deputy Commissioner of Income Tax, Circle-11(1), Kolkata..……….….….……………….......Respondent Appearances by: Shri Rahul Agarwal, CA, appeared on behalf of the assessee. Shri S. Dasgupta, Addl. CIT, DR appearing on behalf of the Revenue. Date of concluding the hearing…

Indian Explosives Pvt. Ltd., Kolkata vs. The JCIT, R-11, Kolkata

Appeals are partly allowed

ITA 85/KOL/2016[2011-2012]Status: DisposedITAT Kolkata27 Jun 2018AY 2011-2012

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ] Assessment Years : 2010-11 Indian Explosives Limited Vs D.C.I.T. Circle-11(1), Kolkata 16C, Bepin Paul Road Kolkata – 700 026 (Pan: Aaaci 6548 N) (Appellant) (Respondent) Assessment Year : 2011-12 Indian Explosives Limited Vs J.C.I.T. Range-11, Kolkata 16C, Bepin Paul Road Kolkata – 700 026 (Pan: Aaaci 6548 N) (Appellant) (Respondent)

For Appellant: Shri Ravi Sharma, ARFor Respondent: G. Mallikarjuna, CIT, D/R

Section 143(3)Section 92C

…ITA No.418/Kol/2015 & ITA No. 85/Kol/2016 Indian Explosives Pvt. Ltd. A.Y.2010-11 & 2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘C’ KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Shri M.Balaganesh, AM ] Assessment years : 2010-11 Indian Explosives Limited Vs D.C.I.T. Circle-11(1), Kolkata 16C, Bepin Paul Road Kolkata – 700 026 (PAN: AAACI 6548 N) (Appellant) (Respondent) Assessment Year : 2011-12 Indian Explosives Limited Vs J.C.I.T. Range-11, Kolkata 16C, Bepin Paul Road Kolkata – 700 026 (PAN: AAACI 6548 N) (Appellant) (Respondent) For the Appellant: Shri Ravi Sharma, AR For the Respondent: G. Malli…

Indian Explosives Ltd., Kolkata vs. DCIT, Cir-11(1), Kolkata

Appeals are partly allowed

ITA 418/KOL/2015[2010-2011]Status: DisposedITAT Kolkata27 Jun 2018AY 2010-2011

For Appellant: Shri Ravi Sharma, ARFor Respondent: G. Mallikarjuna, CIT, D/R

Section 143(3)Section 92C

M/S Ther Structural Waterproofing Company Private Limited, Mumbai vs. ACIT, Circle-10(2), Kol, Kolkata

In the result, the appeal filed by the assessee, is allowed

ITA 112/KOL/2017[2012-13]Status: DisposedITAT Kolkata04 May 2018AY 2012-13

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.112/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13) Chryso India Private Vs. A.C.I.T, Circle-10(2), Kolkata Limited (Formerly Known As ‘The Structural Waterproofing Company Private Limited’) Plot No.D-30/7, Ttc Industrial Area, Aayakar Bhavan, P-7, Chowringhee M.I.D.C, Turbhe, Navi Square, Kolkata – 700 069. Mumbai-400 705 (Maharashtra) "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aabct 0878 M (Appellant) .. (Respondent)

For Appellant: Shri Akhilesh Gupta, ARFor Respondent: Shri G. Mallikarjuna, CIT, DR

Section 143(3)Section 144CSection 271(1)(c)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.112/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13) Chryso India Private Vs. A.C.I.T, Circle-10(2), Kolkata Limited (formerly known as ‘The structural Waterproofing Company Private Limited’) Plot No.D-30/7, TTC Industrial Area, Aayakar Bhavan, P-7, Chowringhee M.I.D.C, Turbhe, Navi Square, Kolkata – 700 069. Mumbai-400 705 (Maharashtra) "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AABCT 0878 M (Appellant) .. (Respondent) Appellant by :Shri Akhilesh Gupta, AR Respondent by :Shri G. Mallikarjuna, CIT…

DCIT, Bangalore vs. M/S Adcock Ingram Limited, Bangalore

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

ITA 1039/BANG/2015[2009-10]Status: DisposedITAT Bangalore31 Jan 2018AY 2009-10

Bench: Shri. Jason P. Boaz

For Appellant: Shri. Vishnu Bagri, CAFor Respondent: Shri. Harinder Kumar, CIT - DR

Section 92B

…IT(TP)A.1039 & 1078/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T(TP).A No.1039 & 1078/Bang/2015 (Assessment Years : 2009-10 & 2010-11) Deputy Commissioner of Income-tax, Circle -11(1), Bengaluru .. Appellant vs. M/s. Adcock Ingram Ltd, 49C & D, Bommasandra Industrial Area, Anekal Taluk, Bengaluru 560 009 .. Respondent PAN : AAGCA4343M Assessee by : Shri. Vishnu Bagri, CA Revenue by : Shri. Harinder Kumar, CIT - DR Heard on : 12.12.2017 Pronounced on : 31.01.2018 O R D E R…

M/S Bright Point India Pvt Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the assessee is allowed for statistical

ITA 123/DEL/2017[2012-13]Status: DisposedITAT Delhi04 Dec 2017AY 2012-13

Bench: Shri R. K. Panda & Shri Kuldip Singhassessment Year : 2012-13 Bright Point India Pvt. Ltd., Acit, Central Circle- 20, G-9, Block B-1, New Delhi. Mohan Co-Operative Industrial Vs. Estate, Mathura Road, New Delhi.

For Appellant: Shri Tarun Gulati, AdvFor Respondent: Shri H. K. Choudhary, CIT-DR

Section 143(3)Section 144CSection 253(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year : 2012-13 Bright Point India Pvt. Ltd., ACIT, Central Circle- 20, G-9, Block B-1, New Delhi. Mohan Co-operative Industrial Vs. Estate, Mathura Road, New Delhi. PAN : AAACB6414G (Appellant) (Respondent) Assessee by : Shri Tarun Gulati, Adv. Department by : Shri H. K. Choudhary, CIT-DR Date of hearing : 06-09-2017 Date of pronouncement : 04-12-2017 O R D E R PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated…

M/S Axa Technologies Shared Services Private Limited, Bangalore vs. DCIT, Bangalore

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

ITA 659/BANG/2012[2007-08]Status: DisposedITAT Bangalore25 Jul 2016AY 2007-08

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri K.R. Narayan, JCIT (D.R)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ A ” BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.(T.P)A. No.659/Bang/2012 (Assessment Year : 2007-08) M/s. AXA Technologies Vs. Dy. Commissioner of Income Shared Services Pvt. Ltd., Tax, RMZ Infinity, Tower B, 2nd & Circle 11(1), Bangalore. 4th Floor, NO.3, Old Madras Road, Bangalore-560 016 PAN AAFCA 0850L Appellant Respondent. Appellant By : Shri T. Suryanarayana, Advocate. Respondent By : Shri K.R. Narayan, JCIT (D.R) Date of Hearing : 29.6.2016. Date of Pronouncement : 25.07.2016. O R D E R Per Shri Vija…