Eastern Investments Ltd. v. CIT

220 CTR 410High Court2008#19924 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2016 to 2023.

Issues it is cited on

section 56(1)cost plus methodagency pemanagement feesbenchmarking analysiswithholding taxtransactional net margin methodarms length pricebusiness connectionsection 40(a)(i)most appropriate methodsection 92ca(3)

Judgments citing Eastern Investments Ltd. v. CIT

Ahlstrom Fiber Composites (I) P. Ltd., Mundra (Kutch) vs. The Asstt. Commr. of Income Tax, Gandhidham Circle, Gandhidham

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

ITA 85/RJT/2017[2012-13]Status: DisposedITAT Rajkot04 Aug 2023AY 2012-13

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalit(Tp)A No.85& 287/Rjt/2017 Assessment Year :2012-13 & 2013-14

For Appellant: Shri S.N. Soparkar, ld.ARFor Respondent: Shri Shramdeep Sinha, ld.CIT-DR
Section 143(3)Section 144C(13)Section 92C

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, राजकोट "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "यायपीठ "यायपीठ, , , , राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER IT(TP)A No.85& 287/RJT/2017 Assessment Year :2012-13 and 2013-14 Ahlstrom Fiber Composites Vs. ACIT, “Aayakar Bhavan” India Pvt. Ltd. Gandhidham Circle Mundra SEZ Integrated Gandhidham. Textile & Apparel Park (MITA), Plot No.7 Survey No141, Mundra Kutch-370 421.Gujarat PAN : AAGCA 90137 M IT(TP)A No.97…

Ahlstrom Fiber Composites (I) P. Ltd., Mundra (Kutch) vs. The Asstt. Commr. of Income Tax, Gandhidham Circle, Gandhidham

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

ITA 287/RJT/2017[2013-14]Status: DisposedITAT Rajkot04 Aug 2023AY 2013-14

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalit(Tp)A No.85& 287/Rjt/2017 Assessment Year :2012-13 & 2013-14

For Appellant: Shri S.N. Soparkar, ld.ARFor Respondent: Shri Shramdeep Sinha, ld.CIT-DR
Section 143(3)Section 144C(13)Section 92C

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, राजकोट "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "यायपीठ "यायपीठ, , , , राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER IT(TP)A No.85& 287/RJT/2017 Assessment Year :2012-13 and 2013-14 Ahlstrom Fiber Composites Vs. ACIT, “Aayakar Bhavan” India Pvt. Ltd. Gandhidham Circle Mundra SEZ Integrated Gandhidham. Textile & Apparel Park (MITA), Plot No.7 Survey No141, Mundra Kutch-370 421.Gujarat PAN : AAGCA 90137 M IT(TP)A No.97…

Ahlstrom Fibercomposites India Pvt. Ltd., Mundra (Kutch) vs. The Dy. Commr. of Income Tax, Gandhidham Circle, Gandhidham

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

ITA 97/RJT/2016[2011-12]Status: DisposedITAT Rajkot04 Aug 2023AY 2011-12

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalit(Tp)A No.85& 287/Rjt/2017 Assessment Year :2012-13 & 2013-14

For Appellant: Shri S.N. Soparkar, ld.ARFor Respondent: Shri Shramdeep Sinha, ld.CIT-DR
Section 143(3)Section 144C(13)Section 92C

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, राजकोट "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "यायपीठ "यायपीठ, , , , राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER IT(TP)A No.85& 287/RJT/2017 Assessment Year :2012-13 and 2013-14 Ahlstrom Fiber Composites Vs. ACIT, “Aayakar Bhavan” India Pvt. Ltd. Gandhidham Circle Mundra SEZ Integrated Gandhidham. Textile & Apparel Park (MITA), Plot No.7 Survey No141, Mundra Kutch-370 421.Gujarat PAN : AAGCA 90137 M IT(TP)A No.97…

Lee & Muirhead P. Ltd, Mumbai vs. Addl CIT RG 2(2), Mumbai

In the result, the assessee’s appeal is partly allowed

ITA 6518/MUM/2012[2009-10]Status: DisposedITAT Mumbai29 Feb 2016AY 2009-10

Bench: Shri Amit Shukla, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No 7435 /Mum/2011 (ननधधारण वषा / Assessment Year: 2008-09) M/S. Lee & Murihead Pvt. Ltd. Addl. Commissioner Of Income Oricon House, 2Nd Floor Tax -Range 2(2) बनधम/ Room No. 548, 5Th Floor 12-K, Dubhash Marg, Vs. Fort Aayakar Bhavan Mumbai 400023. Mumbai 400020. (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : आमकय अऩीर सं./I.T.A. No 7849/Mum/2011 (ननधधारण वषा / Assessment Year: 2008-09) Asstt. Commissioner Of Income M/S. Lee & Murihead Pvt. Ltd. Oricon House, 2Nd Floor Tax (Osd) Circle 2(2), बनधम/ Room No. 545, 5Th Floor 12-K, Dubhash Marg Vs. Aayakar Bhavan Fort, Mumbai 400020. Mumbai 400023. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aaacl0918M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : आमकय अऩीर सं./I.T.A. No 6518/Mum/2012 (ननधधारण वषा / Assessment Year: 2009-10) M/S. Lee & Murihead Pvt. Ltd. Addl. Commissioner Of Income Oricon House, 2Nd Floor Tax -Range 2(2) बनधम/ Room No. 548, 5Th Floor 12-K, Dubhash Marg, Vs. Fort Aayakar Bhavan Mumbai 400023. Mumbai 400020. (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : स्थधयी ऱेखध सं./ Pan : Aaaclo918M & Other Two Appeals.

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri Yogesh Kamal
Section 143(2)Section 14ASection 36(1)(va)Section 36(1)(vii)Section 37(1)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “ऐ” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री अमभत शुक्रा, न्मायमक सदस्म एवं श्री याजेश कुभाय, रेखा सदस्म के सभक्ष । BEFORE SHRI AMIT SHUKLA, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. No 7435 /Mum/2011 (ननधधारण वषा / Assessment Year: 2008-09) M/s. Lee & Murihead Pvt. Ltd. Addl. Commissioner of Income Oricon House, 2nd Floor Tax -Range 2(2) बनधम/ Room No. 548, 5th Floor 12-K, Dubhash Marg, Vs. Fort Aayakar Bhavan Mumbai 400023. Mumbai 400020. (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : आमकय अऩीर सं./I.T.A. No 7849/Mum/2011 (ननधधारण वषा / Ass…

Eastern Investments Ltd. v. CIT (220 CTR 410) — Cited in 4 Judgments | BharatTax