Eaton Fluid Power Ltd. v. ACIT

92 Taxmann.com 158Income Tax Appellate Tribunal2018#4262 most cited

What is Eaton Fluid Power Ltd. v. ACIT authority for?

An assessment order is null and void and without jurisdiction if the Assessing Officer fails to follow the statutorily mandated procedure, such as issuing a draft order under section 144C(1) before issuing a notice of demand and initiating penalty proceedings.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2023.

Also referred to as

Eaton Fluid Power Ltd. · assessment order · draft order · section 143(3) · section 144C(1) · section 156 · section 271(1)(c) · without jurisdiction · null and void · statutorily mandated procedure

Judgments citing Eaton Fluid Power Ltd. v. ACIT

M/S. Brightstar Infrastructure Pvt. Ltd, Mumbai vs. Addl/Jt/Dy/CIT/ITO/NFAC, Delhi

In the result, the appeal of the assesse is allowed

ITA 746/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Jun 2023AY 2017-18
For Appellant: Ketan Ved/Ms. Urvi Mehta/For Respondent: Aditya M Rai
Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 156Section 234BSection 270A

…P a g e | 1 Brightstar Infrastructure Pvt. Ltd. Vs.Add/Joint/DCIT/ITO, NFAC IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Brightstar Infrastructure Vs. Additional/Joint/Deputy/ Private Limited Assistant Commissioner 610, Tulsiani Chambers of Income Tax/Income Nariman Point, Tax Officer, National Mumbai – 400021 Faceless Assessment Center, Delhi स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCB8367Q Appellant .. Respondent [ Appellant by : Ketan Ved/Ms. Urvi Mehta/ Abdulkadir Jawadwala Respondent by : Aditya M Rai Date of Hea…

Lord India P.Ltd, Mumbai vs. Asst CIT 10(2)(1), Mumbai

In the result we allow the additional ground raised by the assessee and quash the assessment order

ITA 424/MUM/2016[2011-12]Status: DisposedITAT Mumbai24 Apr 2023AY 2011-12

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhaillord India Private Vs. Assistant Commissioner Limited (F Ormer Ly Know N A S L Ord Of Income-Tax, Circle- India C Hem Ica L Pr Od Uct S Pv T. Lt D. ) 10(2)(1), Room No. 509, A/401-404, 215 – Atrium Aayakar Bhavan, Chakala, Andheri – Kurla M.K. Road, Road Andheri (East) Mumbai - 400020 Mumbai - 400093 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacu0785H Appellant .. Respondent Appellant By : M.P. Lohia Respondent By : Dr. Samual Pitta Date Of Hearing 29.03.2023 Date Of Pronouncement 24.04.2023 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assesse Is Directed Against The Order Passed By The Drp-1, Mumbai Dated 26.02.2015 For A.Y. 2011- 12. The Assesse Has Raised The Following Grounds Before Us: “1. Transfer Pricing - Availing Of Intra-Group Services 1.1 On The Facts & Circumstances Of The Case & In Law, The Learned Acit/ Drp Erred In Determining The Arm'S Length Price In Relation To The International Transaction Relating To The Availing Of Group Benefit Services/ Technical Service Management Services (Hereinafter Referred To As "Intra-Group Services") Of Rs.1,14,87,092 To Be Rs. 22,97,418/-, Thus Making An Adjustment Of Rs.91,89,674/- & Thereby Disregarding The Fact That The Appellant Had Received The Services For The Purposes Of Its Business. In Doing So, The Learned Acit/ Drp Grossly Erred By Not Appreciating The Commercial Wisdom/ Expediency Of The Appellant

For Appellant: M.P. LohiaFor Respondent: Dr. Samual Pitta
Section 40

…P a g e | 1 Lord India Pvt. Ltd. vs. ACIT, Circle 10(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Lord India Private Vs. Assistant Commissioner Limited (f ormer ly know n a s L ord of Income-tax, Circle- India C hem ica l Pr od uct s Pv t. Lt d. ) 10(2)(1), Room No. 509, A/401-404, 215 – Atrium Aayakar Bhavan, Chakala, Andheri – Kurla M.K. Road, Road Andheri (East) Mumbai - 400020 Mumbai - 400093 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACU0785H Appellant .. Respondent Appellant by : M.P. Lohia Responde…

Global Hospitality Licensing Sarl, Mumbai vs. DCIT (It) Range - 2 (3)(2), Mumbai

In the result we allow the additional ground raised by the assessee and quash the assessment order

ITA 1136/MUM/2019[2012-13]Status: DisposedITAT Mumbai28 Mar 2023AY 2012-13

Bench: Shri Vikas Awasthy & Shri Amarjit Singhglobal Hospitality Vs. Deputy Commissioner Of Licensing Sarl Income Tax (I.T.) C/O Marriot Hotels India Range-2(3)(2) Private Limited 303A, Room No. 1702, 17Th 304, Fulcrum, B-Wing, Floor, Air India Building, Hiranandani Business Nariman Point, Park, Sahar Road, Mumbai - 400021 Andheri (East), Mumbai – 400099 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcg5657K Appellant .. Respondent Appellant By : Paras Savla Pratik Poddar Respondent By : Soumendu Kumar Das

For Appellant: Paras SavlaFor Respondent: Soumendu Kumar Das

…P a g e | 1 Global Hospitality Licensing SARL Vs. DCIT(IT) Range-2(3)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Global Hospitality Vs. Deputy Commissioner of Licensing SARL Income Tax (I.T.) C/o Marriot Hotels India Range-2(3)(2) Private Limited 303A, Room No. 1702, 17th 304, Fulcrum, B-Wing, Floor, Air India Building, Hiranandani Business Nariman Point, Park, Sahar Road, Mumbai - 400021 Andheri (East), Mumbai – 400099 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCG5657K Appellant .. Respondent Appellant by : Paras…

Apache Footwear India Private Limited, Mambattu Village vs. Assistant Commissioner of Income Tax, Circle-1(1), Tirupati

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

ITA 385/HYD/2021[2017-18]Status: DisposedITAT Hyderabad11 Jan 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Kuriachan, CAFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 13Section 144CSection 5

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA-TP.No.385/Hyd/2021 Assessment Year: 2017-18 Apache Footwear India V ACIT,Circle-1(1) Private Limited s. Tirupati Apache SEZ, Mambattu Village TADA, Nellore Andhra Pradesh-524 401 PAN : AAFCA6140B (Appellant) (Respondent) Assessee by: Shri Kuriachan, CA Revenue by: Shri Rajendra Kumar, CIT-DR Date of hearing: 09.01.2023 Date of pronouncement: 11.01.2023 O R D E R Per Shri Laliet Kumar, J.M. This is appeal filed by the Assessee, feeling aggrieved by th…

Keller Ground Engineering India Private Ltd, Chennai vs. ACIT, Corporate Circle 4(2), Chennai

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

ITA 114/CHNY/2018[2012-13]Status: DisposedITAT Chennai21 Oct 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Sriram Seshadhri, CAFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(1)Section 143(2)Section 143(3)Section 144CSection 156Section 92C

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 114/CHNY/2018 िनधा"रण वष"/Assessment Year: 2012-13 Keller Ground Engineering India The ACIT, Pvt. Ltd., vs. Corporate Circle 4(2), 7th Floor, Eastern Wing, Chennai. Centennial Square, 6-A, Dr.Ambedkar Road, Kodambakkam, Chennai – 600 024. PAN: AACCK 0187B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Sriram Seshadh…

Ych Logistics (India) Private Limited, Kancheepuram vs. DCIT, Chennai

In the result, the appeal of the assessee is allowed

ITA 322/CHNY/2016[2011-12]Status: DisposedITAT Chennai20 Jul 2022AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Dr. S.Palani Kumar, CIT
Section 10ASection 143(3)Section 144CSection 144C(5)Section 92C

…आयकर अपीलीय अिधकरण,‘डी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ीमहावीर "सह, उपा"य" एवं"ी मनोज कुमार अ"वाल, लेखा सद"यके सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 322/CHNY/2016 िनधा"रण वष"/Assessment Year: 2011 - 12 YCH Logistics (India) Pvt. Ltd., The DCIT, Plot No.DV1, SIPCOT Hi-Tech SEZ, Vs. Corporate Circle 3(2), Phase II, Sirumangadu Village, Chennai. Sriperumbudur Taluk, Kancheepuram District – 602 105. PAN : AAACY 2873L (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Ajit Ku…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Khs Machinery Pvt. Ltd., Ahmedabad

The appeal of the assessee is partly allowed for statistical purposes

ITA 2169/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2013-14
Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Khs Machinery Pvt. Ltd., Ahmedabad

The appeal of the assessee is partly allowed for statistical purposes

ITA 2168/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2012-13
Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

Khs Machinery Pvt.Ltd., Ahmedabad vs. The Dy.CIT, Circle-2(1)(2), Ahmedabad

The appeal of the assessee is partly allowed for statistical purposes

ITA 181/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2011-12
Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

Khs Machinery Pvt.Ltd., Ahmedabad vs. The Dy.CIT, (OSD)-1, Circle-4, Ahmedabad

The appeal of the assessee is partly allowed for statistical purposes

ITA 1148/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2009-10
Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

Khs Machinery Pvt.Ltd., Ahmedabad vs. The ACIT. (OSD)-I, Range-4, Ahmedabad

The appeal of the assessee is partly allowed for statistical purposes

ITA 1314/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2008-09
Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

Khs Machinery Pvt.Ltd., Ahmedabad vs. The ACIT. Range-4, Ahmedabad

The appeal of the assessee is partly allowed for statistical purposes

ITA 2948/AHD/2010[2006-07]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2006-07
Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

Aker Powergas P.Ltd, Mumbai vs. DCIT Range 15(1)(1), Mumbai

In the result we allow the additional ground raised by the assessee and quash the assessment order

ITA 7211/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Jun 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm The Dy. Commissioner Of Aker Powergas P. Ltd. Income–Tax, Circle–15(1)(1), Powergas House, 83 I Think Room No.470, Aayakar Techno Campus Kanjur Marg Vs. Bhavan, M.K. Rd, (E), Mumbai–400 042 Mumbai–400 020 (Appellant) (Respondent) Pan No. Aaacd1981E Assessee By : Shri Ketan Ved, Ms. Shraddha Jain, Ars Revenue By : Shri Vivek A Perampurna, Dr Date Of Hearing: 05.04.2022 Date Of Pronouncement : 23.06.0222

For Appellant: Shri Ketan VedFor Respondent: Shri Vivek A Perampurna, DR
Section 143Section 143(3)Section 144CSection 14CSection 156Section 244ASection 271Section 271(1)(c)Section 274Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM The Dy. Commissioner of Aker Powergas P. Ltd. Income–tax, Circle–15(1)(1), Powergas house, 83 I think Room no.470, Aayakar Techno Campus Kanjur Marg Vs. Bhavan, M.K. Rd, (E), Mumbai–400 042 Mumbai–400 020 (Appellant) (Respondent) PAN No. AAACD1981E Assessee by : Shri Ketan Ved, Ms. Shraddha Jain, ARs Revenue by : Shri Vivek A Perampurna, DR Date of hearing: 05.04.2022 Date of pronouncement : 23.06.0222 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by Aker Power gas private li…

Ppg Coatings India P.Ltd (Now Merged With Ppg Asian Paints P.Ltd), Mumbai vs. DCIT - 9(2), Mumbai

In the result, this appeal by the assesse stands allowed

ITA 7624/MUM/2012[2008-09]Status: DisposedITAT Mumbai03 Jan 2022AY 2008-09

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 7624/Mum/2012 (Assessment Year 2008-09) Vs. DCIT-9(2) PPG Coatings India Pvt. Ltd. (Now merged with PPG Asian Mumbai Paints Pvt. Ltd.) 158, Vidyanagari Marg Dani Wootex Compound Kalina, Santacruz(East) Mumbai-400 098. PAN : AABCS4378K (Appellant) (Respondent) Assessee by Shri Percy Pardiwala Department by Shri Rajesh Mishra Date of Hearing 04.10.2021 Date of Pronouncement 03.01.2022 O R D E R Per Shamim Yahya (AM) : This appeal by the assessee is against the order of the Assessing Off…

Deputy Commissioner of Income-Tax, Pune vs. Atlas Copco (India) Ltd., Pune

In the result, the Cross objections are partly allowed in so far

ITA 1726/PUN/2014[2009-10]Status: DisposedITAT Pune29 Aug 2019AY 2009-10

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.649/Pun/2013 & 1726/Pun/2014 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Dcit, Circle-8, Atlas Copco (India) Limited, Pune Vs. Sveanagar, Dapodi, Pune – 411 012 Pan : Aaaca4074D (Appellant) (Respondent)

Section 143(3)Section 144CSection 156Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.649/PUN/2013 & 1726/PUN/2014 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 DCIT, Circle-8, Atlas Copco (India) Limited, Pune Vs. Sveanagar, Dapodi, Pune – 411 012 PAN : AAACA4074D (Appellant) (Respondent) C.O. Nos.34 & 35/PUN/2019 (Arising out of ITA Nos. 649/PUN/2013 & 1726/PUN/2014) िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Atlas Copco (India) DCIT, Circle-8, Limited, Vs. Pune Mumbai Pune Road, Dapodi, Pune – 411 012 PAN : AAACA4…

Dy. CIT, Circle-8, Pune vs. Atlas Copco (India) Ltd., Pune

In the result, the Cross objections are partly allowed in so far

ITA 649/PUN/2013[2008-09]Status: DisposedITAT Pune29 Aug 2019AY 2008-09

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.649/Pun/2013 & 1726/Pun/2014 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Dcit, Circle-8, Atlas Copco (India) Limited, Pune Vs. Sveanagar, Dapodi, Pune – 411 012 Pan : Aaaca4074D (Appellant) (Respondent)

Section 143(3)Section 144CSection 156Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.649/PUN/2013 & 1726/PUN/2014 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 DCIT, Circle-8, Atlas Copco (India) Limited, Pune Vs. Sveanagar, Dapodi, Pune – 411 012 PAN : AAACA4074D (Appellant) (Respondent) C.O. Nos.34 & 35/PUN/2019 (Arising out of ITA Nos. 649/PUN/2013 & 1726/PUN/2014) िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Atlas Copco (India) DCIT, Circle-8, Limited, Vs. Pune Mumbai Pune Road, Dapodi, Pune – 411 012 PAN : AAACA4…

Imc Global Technology Services Pvt.Ltd, Pune vs. Income-Tax Officer, Pune

In the result, the appeal of the assessee is allowed

ITA 983/PUN/2017[2012-13]Status: DisposedITAT Pune01 Aug 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.983/Pun/2017 िनधा"रण वष" / Assessment Year : 2012-13 Imc Global Technology Services Pvt. Ltd., (Now Alyx Technologies India Pvt. Ltd.), Baner Mahalinge Road, Baner, Pune-411045. .......अपीलाथ" / Appellant Pan : Aabci3557L बनाम / V/S. Ito, Ward-11(5), ……""यथ" / Respondent Pune. Assessee By : Shri Nikhil Pathak Revenue By : Shri Rajesh Gawali सुनवाई क" तारीख / Date Of Hearing : 10.07.2019 घोषणा क" तारीख / Date Of Pronouncement : 01.08.2019 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Is Filed By The Assessee Against The Order Of Cit(A)-1, Pune Dated 07.04.2017 For The Assessment Year 2012-13. 2. The Solitary Issue Raised In The Present Appeal Relates To The “Disallowance Of Management Fees” Paid By The Assessee To Its Holding Company Imc Inc Usa On The Ground That The Assessee Failed To Prove Any Benefit Derived By Him From These Expenses. 3. Before Us, At The Outset, Ld. Counsel For The Assessee Filed A Copy Of The Order Of The Tribunal For The Assessment Year 2010-11 In Assessee’S Own Case Vide Ita No.976/Pun/2015 Dated 25.03.2019 & Submitted

For Appellant: Shri Nikhil PathakFor Respondent: Shri Rajesh Gawali

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.983/PUN/2017 िनधा"रण वष" / Assessment Year : 2012-13 IMC Global Technology Services Pvt. Ltd., (now Alyx Technologies India Pvt. Ltd.), Baner Mahalinge Road, Baner, Pune-411045. .......अपीलाथ" / Appellant PAN : AABCI3557L बनाम / V/s. ITO, Ward-11(5), ……""यथ" / Respondent Pune. Assessee by : Shri Nikhil Pathak Revenue by : Shri Rajesh Gawali सुनवाई क" तारीख / Date of Hear…

Deputy Commissioner of Income-Tax vs. Jain Irrigation System Ltd., Jalgaon

In the result, the appeal of assessee is allowed and the appeal of Revenue is dismissed

ITA 831/PUN/2015[2009-10]Status: DisposedITAT Pune01 Aug 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.739/Pun/2015 यििाारण वषा / Assessment Year : 2009-10 Jain Irrigation Systems Ltd., Plastic Park, Post Box No.72, N.H. No.6, Bambhori, अऩीऱाथी/Appellant Jalgaon – 425001 …. Pan: Aaacj7163Q Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range-1, Jalgaon

For Appellant: Shri Prashant MaheshwariFor Respondent: Ms. Nandita Kanchan
Section 143(3)Section 144CSection 144C(1)Section 274Section 92C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.739/PUN/2015 यििाारण वषा / Assessment Year : 2009-10 Jain Irrigation Systems Ltd., Plastic Park, Post Box No.72, N.H. No.6, Bambhori, अऩीऱाथी/Appellant Jalgaon – 425001 …. PAN: AAACJ7163Q Vs. The Jt. Commissioner of Income Tax, …. प्रत्यथी / Respondent Range-1, Jalgaon आयकर अपीऱ सं. / ITA No.831/PUN/2015 यििाारण वषा / Assessment Year : 2009-10 The Dy.…

Jain Irrigation Systems Ltd., Jalgaon vs. Joint Commissioner of Income-Tax

In the result, the appeal of assessee is allowed and the appeal of Revenue is dismissed

ITA 739/PUN/2015[2009-10]Status: DisposedITAT Pune01 Aug 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.739/Pun/2015 यििाारण वषा / Assessment Year : 2009-10 Jain Irrigation Systems Ltd., Plastic Park, Post Box No.72, N.H. No.6, Bambhori, अऩीऱाथी/Appellant Jalgaon – 425001 …. Pan: Aaacj7163Q Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range-1, Jalgaon

For Appellant: Shri Prashant MaheshwariFor Respondent: Ms. Nandita Kanchan
Section 143(3)Section 144CSection 144C(1)Section 274Section 92C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.739/PUN/2015 यििाारण वषा / Assessment Year : 2009-10 Jain Irrigation Systems Ltd., Plastic Park, Post Box No.72, N.H. No.6, Bambhori, अऩीऱाथी/Appellant Jalgaon – 425001 …. PAN: AAACJ7163Q Vs. The Jt. Commissioner of Income Tax, …. प्रत्यथी / Respondent Range-1, Jalgaon आयकर अपीऱ सं. / ITA No.831/PUN/2015 यििाारण वषा / Assessment Year : 2009-10 The Dy.…

Imc Global Technology Services Pvt. Ltd., Pune vs. Income-Tax Officer

In the result, the appeal of assessee is allowed

ITA 976/PUN/2015[2010-11]Status: DisposedITAT Pune25 Mar 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.976/Pun/2015 यििाारण वषा / Assessment Year : 2010-11

For Appellant: S/Shri Nikhil Pathak and P.D. KudwaFor Respondent: Shri Abhijit Haldar
Section 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.976/PUN/2015 यििाारण वषा / Assessment Year : 2010-11 IMC Global Technology Services Pvt. Ltd., Kapil Complex, Baner Mahalinge Road, अऩीऱाथी/Appellant Baner, Pune – 411045 …. PAN: AABCI3557L Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 1(4), Pune अऩीऱाथी की ओर से / Appellant by : S/Shri Nikhil Pathak and P.D. Kudwa प्रत्यथी की ओर से / Respo…

Eaton Fluid Power Ltd. v. ACIT (92 Taxmann.com 158) — Cited in 28 Judgments | BharatTax