Electra (Jaipur) Ltd. v. IAC

29 ITD 620Income Tax Appellate Tribunal#13979 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Judgments citing Electra (Jaipur) Ltd. v. IAC

HCL TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…14 ITR 55 (Del)  -CIT vs. Chandra Kant Sahu Bhai: 202 Taxman 262 (Del)  CIT vs. Betterways Finance: ITA 995 of 2009 (Del)  Jatia Investment Co vs. CIT: 206 ITR 718 (Cal)  Electra (Jaipur) Ltd vs. IAC. 26 ITD 236 (Del Trib.)  Y. W. C. A. of India vs. IAC: 29 ITD 620 (Del Trib.) It would be appreciated that this is the first appeal before the Hon'ble Tribunal against the impugned assessment order. The aforesaid papers and documents being details of federal taxes and state taxes paid in USA and details of tax withholding made by HCL (New Zealand) Ltd, are now being placed on record in order to substantiate the…

HCL TECHNOLOGIES LTD,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

AAMANTARAN VTRAVEL CO. P.LTD,NEW DELHI vs. DCIT, CIRCLE-1(1), NEW DELHI

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

ITA 5602/DEL/2018[2015-16]Status: DisposedITAT Delhi17 Dec 2018AY 2015-16

Bench: Shri G.D. Agarwal & Shri Bhavnesh Saini

For Appellant: And Shri Neeraj Jain, AdvocateFor Respondent: Shri Sridhar Dora, Sr. D.R

Section 139(1)Section 143(3)Section 194Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI G.D. AGARWAL, VICE PRESIDENT AND SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.5602/Del./2018 Assessment Year 2015-2016 Aamantaran Travel The DCIT, Company Pvt. Ltd., 327, 1st vs. Circle-1(1), Floor, Udyog Vihar Phase- New Delhi. IV, Gurgaon (NCR), Haryana PIN 122 016 PAN AALCA8523C (Appellant) (Respondent) Shri Ajay Vohra, Sr. Advocate For Assessee : And Shri Neeraj Jain, Advocate For Revenue : Shri Sridhar Dora, Sr. D.R. Date of Hearing : 04.12.2018 Date of Pronouncement : 17.12.2018 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee…

CRM SERVICES INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the assessee’s appeal ITA No

ITA 1161/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Jul 2018AY 2010-11

Bench: Sh. N. K. Saini, Am & Smt. Suchitra Kamble, Jm Ita No. 1161/Del/2015 : Asstt. Year : 2010-11

For Appellant: Sh. Neeraj Jain, AdvocateFor Respondent: Sh. Sanjay I. Bara, CIT DR

Section 143(3)Section 144C

…ia: 314 ITR 55 (Del HC) CIT v. Chandra Kant Sahu Bhai: 202 Taxman 262 (Del HC) CIT v. Betterways Finance: ITA 995 of 2009 (Del HC) Jatia Investment Co v. CIT: 206 ITR 718 (Cal HC) Electra (Jaipur) Ltd v. IAC: 26 ITD 236 (Del ITAT) Y. W. C. A. of India vs IAC: 29 ITD 620 (Del ITAT) The applicant, it is respectfully submitted, in the course of the proceedings before the TPO and DRP filed several documents and made elaborate submissions in support of arm’s length price of international transaction of payment of royalty to the associated enterprise. It is respectfully submitted that it was only on the receipt of the…

CONTROL RISKS INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 1098/DEL/2016[2011-12]Status: DisposedITAT Delhi28 Sept 2016AY 2011-12

Bench: Smt Diva Singh & Sh.Prashant Maharishi

Section 143(3)Section 144CSection 234BSection 92C

…; CIT Vs. Chandra Kant Sahu Bhai: 202 Taxman 262 (Del HC); CIT Vs. Betterways Finance: ITA 995 of 2009 (Del HC); Jatia Investment Co V. CIT: 206 ITR 718 (Cal Hon'ble HC); Electra (Jaipur) Ltd. Vs. IAC: 26 ITD 236 (Del ITAT); and Y.W.C. A of India Vs. IAC: 29 ITD 620 (Del ITAT). 3. The Ld. Sr. DR did not have any objection either to the admission of fresh evidence nor to the restoration of the issue back to the file of the TPO. His only argument was that the evidence is new and he would not want to address the same as first it should be looked into by the AO. 4. We have heard the rival submissions and perus…

CONTROL RISKS INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 979/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Sept 2016AY 2010-11

Bench: Smt Diva Singh & Sh.Prashant Maharishi

Section 143(3)Section 144CSection 92C

…); CIT Vs. Chandra Kant Sahu Bhai: 202 Taxman 262 (Del HC); CIT Vs. Betterways Finance: ITA 995 of 2009 (Del HC); Jatia Investment Co V. CIT: 206 ITR 718 (Cal Hon'ble HC); Electra (Jaipur) Ltd. Vs. IAC: 26 ITD 236 (Del ITAT); and Y.W.C. A of India Vs. IAC: 29 ITD 620 (Del ITAT). 6.9. Accordingly, it was his submission that by allowing the prayer of the assessee, the issue may be remanded. 7. Considering the peculiar facts and circumstances of the case the Ld. Sr. DR who initially had submitted that the fresh evidence may not be taken into consideration. However, considering the fact that the evidence on re…

M/S. DHV GLOBAL ENGINEERING CENTER BV,NOIDA vs. DDIT, NOIDA

In the result, assessee’s appeals stand allowed for statistical purposes

ITA 2300/DEL/2014[2009-10]Status: DisposedITAT Delhi24 Feb 2016AY 2009-10

Bench: Shri S.V. Mehrotra : & Shri Kuldip Singh :Asstt. Yr: 2009-10 & Ita Nos. 1238 & 1239/Del/2015 Asstt. Yrs: 2010-11 & 2011-12 Dhv Global Engineering Vs. Dcit International Taxation, Center Bv Noida. 14 Block-1, Sdf, Noida, Special Economic Zone, Noida. Pan: Aaccd 0804 G ( Appellant ) (Respondent) Appellant By : Shri Ajay Vohra Sr. Adv. Shri Neeraj Jain Adv. Ms. Deepika Agarwal Respondent By : Shri Amrendra Kumar Cit(Dr) Date Of Hearing : 18/01/2016. Date Of Order : 24/02/2016. O R D E R Per S.V. Mehrotra, A.M:

For Appellant: Shri Ajay Vohra Sr. AdvFor Respondent: Shri Amrendra Kumar CIT(DR)

Section 143(3)Section 144C

…55 (Del HC) - CIT v. Chandra Kant Sahu Bhai: 202 Taxman 262 (Del HC) - CIT v. Betterways Finance: ITA 995 of 2009 (Del HC) - Jatia Investment Co v. CIT: 206 ITR 718 (Cal HC) - Electra (Jaipur) Ltd v. IAC: 26 ITD 236 (Del. ITAT) - Y. W. C. A. of India vs IAC: 29 ITD 620 (Del IT AT) Your Honour's attention is also invited to the decision of Mumbai Bench of the Tribunal in the case of UCB India Pvt. Ltd. vs. ACIT, Circle 7(3), Mumbai, 1211T0131, wherein it is held as under: "In all fairness, the assessee should not be pinned down to his submissions in the first round of Transfer Pricing proceedings. It should be ap…