Emerson Climate Technologies (India) Ltd. v. DCIT

90 Taxmann.com 125Income Tax Appellate Tribunal2018#6546 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 115JAASection 143(3)Section 144CSection 144C(10)Section 234BSection 234DSection 32Section 42

Issues it is cited on

section 144(3)section 158asection 35(1)(ii)section 44csection 92c(1)section 80ia(8)section 144c(10)section 271gsection 115jaasection 42section 35(1)section 32(1)(iia)

Judgments citing Emerson Climate Technologies (India) Ltd. v. DCIT

JOSHI TECHNOLOGIES INTERNATIONAL INC INDIA PROJECTS,AHMEDABAD vs. THE ACIT (INT. TAXA-1), AHMEDABAD

In the result, all the three appeals filed by the assessee are partly allowed

ITA 81/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad12 Dec 2025AY 2018-19

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

For Appellant: Shri Vishal Kalra, A.RFor Respondent: Shri Sher Singh, CIT-D.R
Section 143(3)Section 32Section 80I

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member ITA Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20) Joshi Technologies The ACIT, International Inc India Circle (Intl Taxn) 1, Projects, 701 Vs Ahmedabad. Parshwanath E. Square, Near Titanium Building, Prahladnagar Garden Satellite, Ahmedabad PAN: AAACJ9592P (Appellant) (Respondent) Assessee by: Shri Vishal Kalra, A.R. Revenue by: Shri Sher Singh, CIT-D.R. Date of hearing : 25-09-2025 Date of pronouncement : 12-12-2025 आदेश/ORDER Per Suchitra Kamb…

JOSHI TECHNOLOGIES INTERNATIONAL INC INDIA PROJECTS,AHMEDABAD vs. THE ACIT (INT. TAXA-1), AHMEDABAD

In the result, all the three appeals filed by the assessee are partly allowed

ITA 80/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad12 Dec 2025AY 2017-18

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

For Appellant: Shri Vishal Kalra, A.RFor Respondent: Shri Sher Singh, CIT-D.R
Section 143(3)Section 32Section 80I

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member ITA Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20) Joshi Technologies The ACIT, International Inc India Circle (Intl Taxn) 1, Projects, 701 Vs Ahmedabad. Parshwanath E. Square, Near Titanium Building, Prahladnagar Garden Satellite, Ahmedabad PAN: AAACJ9592P (Appellant) (Respondent) Assessee by: Shri Vishal Kalra, A.R. Revenue by: Shri Sher Singh, CIT-D.R. Date of hearing : 25-09-2025 Date of pronouncement : 12-12-2025 आदेश/ORDER Per Suchitra Kamb…

JOSHI TECHNOLOGIES INTERNATIONAL INC INDIA PROJECTS,AHMEDABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE(INT.TAXN.)-1, AHMEDABAD

In the result, all the three appeals filed by the assessee are partly allowed

ITA 244/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad12 Dec 2025AY 2019-20

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

For Appellant: Shri Vishal Kalra, A.RFor Respondent: Shri Sher Singh, CIT-D.R
Section 143(3)Section 32Section 80I

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member ITA Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20) Joshi Technologies The ACIT, International Inc India Circle (Intl Taxn) 1, Projects, 701 Vs Ahmedabad. Parshwanath E. Square, Near Titanium Building, Prahladnagar Garden Satellite, Ahmedabad PAN: AAACJ9592P (Appellant) (Respondent) Assessee by: Shri Vishal Kalra, A.R. Revenue by: Shri Sher Singh, CIT-D.R. Date of hearing : 25-09-2025 Date of pronouncement : 12-12-2025 आदेश/ORDER Per Suchitra Kamb…

NEWEDGE BROKER INDIA PVT LTD. MUMBAI,MUMBAI vs. DY CIT CIRCLE- 4(2)(1), MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 606/MUM/2020[2012-13]Status: DisposedITAT Mumbai01 Apr 2022AY 2012-13
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & MS.KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA No.605/Mum/2020 (Assessment Year :2013-14) & IT(TP)A No.1254/Mum/2016 (Assessment Year :2011-12) M/s. Newedge Broker India Vs. Deputy Commissioner of Private Limited Income Tax Peninsula Business Park Circle-4(2)(1) Unit 1901, Tower A Aaykar Bhavan Ganpatrao Kadam Marg M.K.Road, Lower Parel Mumbai – 400 020 Mumbai – 400 013 PAN/GIR No.AACCN7443H (Appellant) .. (Respondent) Assessee by Shri Niraj Sheth / Shri Sagar Shah Revenue by Shri Tejinder Pal Singh Date of Hearin…

NEWEDGE BROKER INDIA PVT LTD.,MUMBAI vs. DY CIT CIRCLE- 4(2)(1), MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 605/MUM/2020[2013-14]Status: DisposedITAT Mumbai01 Apr 2022AY 2013-14
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & MS.KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA No.605/Mum/2020 (Assessment Year :2013-14) & IT(TP)A No.1254/Mum/2016 (Assessment Year :2011-12) M/s. Newedge Broker India Vs. Deputy Commissioner of Private Limited Income Tax Peninsula Business Park Circle-4(2)(1) Unit 1901, Tower A Aaykar Bhavan Ganpatrao Kadam Marg M.K.Road, Lower Parel Mumbai – 400 020 Mumbai – 400 013 PAN/GIR No.AACCN7443H (Appellant) .. (Respondent) Assessee by Shri Niraj Sheth / Shri Sagar Shah Revenue by Shri Tejinder Pal Singh Date of Hearin…

NEWEDGE BROKER INDIA P.LTD,MUMBAI vs. DCIT CIR 4(2)(1), MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1254/MUM/2016[2011-12]Status: DisposedITAT Mumbai01 Apr 2022AY 2011-12
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & MS.KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA No.605/Mum/2020 (Assessment Year :2013-14) & IT(TP)A No.1254/Mum/2016 (Assessment Year :2011-12) M/s. Newedge Broker India Vs. Deputy Commissioner of Private Limited Income Tax Peninsula Business Park Circle-4(2)(1) Unit 1901, Tower A Aaykar Bhavan Ganpatrao Kadam Marg M.K.Road, Lower Parel Mumbai – 400 020 Mumbai – 400 013 PAN/GIR No.AACCN7443H (Appellant) .. (Respondent) Assessee by Shri Niraj Sheth / Shri Sagar Shah Revenue by Shri Tejinder Pal Singh Date of Hearin…

HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PVT. LTD.,GURGAON vs. ACIT, CIRCLE- 2(1), GURGAON

ITA 7510/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Feb 2021AY 2013-14

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Deepark Chopra, AdvocateFor Respondent: Shri Surender Pal, CIT DR
Section 143Section 144CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.7509/Del./2017 (Assessment Year : 2012-13) ITA No.7510/Del./2017 (Assessment Year : 2013-14) Huawei Telecommunications (India) Pvt. Ltd., vs. DCIT, Circle 2 (1), 7th Floor, Tower A, Spaze I-Tech Park, New Delhi. Sohna Road, Sector 49, Gurgaon – 122 002. (PAN : AABCH1376E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Deepark Chopra, Advocate Shri Harpreet S. Ajmani, Advocate Shri Rohan Khare, Advocate Ms. Sehr Chopra, Advocate REV…

HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PVT. LTD.,GURGAON vs. ACIT, CIRCLE- 2(1), GURGAON

ITA 7509/DEL/2017[2012-13]Status: DisposedITAT Delhi24 Feb 2021AY 2012-13

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Deepark Chopra, AdvocateFor Respondent: Shri Surender Pal, CIT DR
Section 143Section 144CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.7509/Del./2017 (Assessment Year : 2012-13) ITA No.7510/Del./2017 (Assessment Year : 2013-14) Huawei Telecommunications (India) Pvt. Ltd., vs. DCIT, Circle 2 (1), 7th Floor, Tower A, Spaze I-Tech Park, New Delhi. Sohna Road, Sector 49, Gurgaon – 122 002. (PAN : AABCH1376E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Deepark Chopra, Advocate Shri Harpreet S. Ajmani, Advocate Shri Rohan Khare, Advocate Ms. Sehr Chopra, Advocate REV…

DOW CORNING INDIA P. LTD,MUMBAI vs. ITO 14(1)(3), MUMBAI

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

ITA 7143/MUM/2017[2013-14]Status: DisposedITAT Mumbai22 Feb 2021AY 2013-14

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarआअसं. 7143/मुं/2017 ("न.व. 2013-14) Dow Corning India Private Limited, Godrej It Park-P2, 1St Floor, Block –B,02 Lbs Road, Godrej Business District, Pirojeshanagar, Vikhroli (West), Mumbai 400 079 Pan: Aaacv0807G ...... अपीलाथ" /Appellant बनाम Vs. The Income Tax Officer,14(1)(3), Room No.458, 4Th Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent

For Appellant: Shri Nishant Thakkar/For Respondent: Shri Anand Mohan
Section 143(3)Section 234CSection 92C

…आयकर अपील"य अ"धकरण मुंबई पीठ “के”, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य एवं "ी राजेशकुमार के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आअसं. 7143/मुं/2017 ("न.व. 2013-14) Dow Corning India Private Limited, Godrej IT Park-P2, 1st Floor, Block –B,02 LBS Road, Godrej Business District, Pirojeshanagar, Vikhroli (West), Mumbai 400 079 PAN: AAACV0807G ...... अपीलाथ" /Appellant बनाम Vs. The Income Tax Officer,14(1)(3), Room No.458, 4th Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent Assessee…

DOW CORNING INDIA P. LTD,MUMBAI vs. ITO 14(1)(3), MUMBAI

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

ITA 1963/MUM/2017[2012-13]Status: DisposedITAT Mumbai13 Jan 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2012-13 M/S. Dow Corning India The Income Tax Officer, Pvt. Ltd., Range 14(1)(3), Godrej It Park-P2, Room No.458, 1St Floor, Block B, 02 Aayakar Bhavan, Lbs Road, Vs. M.K. Road, Godrej Business District Mumbai - 400020 Pirojeshanagar, Vikhroli (West), Mumbai – 400 079 Pan: Aaacu0807G (Appellant) (Respondent) Present For: Assessee By : Shri Nishant Thakkar, A.R. Shri Hiten Chandei, A.R. Ms. Jasmin Amalsadwala, A.R. Revenue By : Shri Sunil Deshpande, D.R. Shri Anand Mohan, D.R. Date Of Hearing : 14.12.2020 Date Of Pronouncement : 13.01.2021 O R D E R

For Appellant: Shri Nishant Thakkar, A.RFor Respondent: Shri Sunil Deshpande, D.R
Section 143(3)Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 2012-13 M/s. Dow Corning India The Income Tax Officer, Pvt. Ltd., Range 14(1)(3), Godrej IT Park-P2, Room No.458, 1st Floor, Block B, 02 Aayakar Bhavan, LBS Road, Vs. M.K. Road, Godrej Business District Mumbai - 400020 Pirojeshanagar, Vikhroli (West), Mumbai – 400 079 PAN: AAACU0807G (Appellant) (Respondent) Present for: Assessee by : Shri Nishant Thakkar, A.R. Shri Hiten Chandei, A.R. Ms. Jasmin Amalsadwala, A.R. Revenue by : Shri Sunil Deshpande,…

DANISCO INDIA P. LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2846/DEL/2016[2009-10]Status: DisposedITAT Delhi07 Oct 2020AY 2009-10

Bench: Ms. Sushma Chowla, Vp & Shri Prashant Maharishi, Am [Through Video Conferencing] आयकर अपील सं. / Ita No.2846/Del/2016 "नधा"रण वष" /Assessment Year 2009-10 Danisco India Pvt. Ltd., 6Th Floor, Tower C, Dlf Cyber Greens, Sector-25A, Dlf City, Phase-Ii, Gurgaon-122002. ..........अपीलाथ"/Appellant Pan-Aaacd8906D. Vs The Dcit, …………. ""यथ" / Respondent Circle-10(1), New Delhi.

For Appellant: Sh. Harpreet Ajmani, Adv. &For Respondent: Sh. M. Barnwal, Sr.DR
Section 144C(4)Section 92C

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “आई-1”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं "ी "शांत मह"ष", लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & SHRI PRASHANT MAHARISHI, AM [THROUGH VIDEO CONFERENCING] आयकर अपील सं. / ITA No.2846/Del/2016 "नधा"रण वष" /Assessment Year 2009-10 Danisco India Pvt. Ltd., 6th Floor, Tower C, DLF Cyber Greens, Sector-25A, DLF City, Phase-II, Gurgaon-122002. ..........अपीलाथ"/Appellant PAN-AAACD8906D. vs The DCIT, …………. ""यथ" / Respondent Circle-10(1), New Delhi. अपीलाथ" क" ओर से / Appellant by : Sh. Harpreet Ajmani, A…

M/S. TNT INDIA PVT. LTD.,BANGALORE vs. DCIT, BANGALORE

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

ITA 1403/BANG/2010[2006-07]Status: DisposedITAT Bangalore09 Sept 2019AY 2006-07

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri Dhanesh Batra, C.A &For Respondent: Shri E.S Nagendra Prasad, CIT (DR)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.1403/Bang/2010 Assessment year : 2006-07 IT(TP)A No.1218/Bang/2011 Assessment year : 2007-08 TNT India Pvt. Ltd., Vs. TheDy. Commissioner of Income-tax, No.82/1, Richmond Road, Circle-12(4), Bengaluru-560 025. Bengaluru. PAN – AAACT 6649 K. APPELLANT RESPONDENT Appellant by : Shri Dhanesh Batra, C.A & Ms. Chandni Shah, C.A Respondent by : Shri E.S Nagendra Prasad, CIT (DR) Date of hearing : 20.06.2019 Date of Pronouncement : 09.09.2019 O R D E…

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…

CWT INDIA P.LTD,MUMBAI vs. ASST CIT CIR 9(2)(2), MUMBAI

In the result the ground No

ITA 5996/MUM/2018[2014-15]Status: DisposedITAT Mumbai25 Jul 2019AY 2014-15

Bench: Shri G. S. Pannu, Vice- & Shri Pawan Singhm/S Cwt India Pvt. Ltd. Acit Circle-9(2)(2) Unit No.2, Raheja Centre, Aayakar Bhavan, M.K. Vs. Ground Floor, Free Press Road, Mumbai- Journal Marg, Nariman Point, 400020. Mumbai-400021 Pan: Aaaci7084H Appellant Respondent M/S Cwt India Pvt. Ltd. Acit Circle-9(2)(2) Unit No.2, Raheja Centre, Aayakar Bhavan, M.K. Vs. Ground Floor, Free Press Road, Mumbai- Journal Marg, Nariman Point, 400020. Mumbai-400021 Pan: Aaaci7084H Appellant Respondent : Shri Mukesh Butani With Appellant By Shri Shreyash Shah (Ar) Respondent By : Shri Anand Mohan (Dr) Date Of Hearing : 18.06.2019 Date Of Pronouncement : 25.07.2019 Order Under Section 254(1)Of Income Tax Act

For Respondent: Shri Mukesh Butani with
Section 143(3)Section 144C(6)Section 234BSection 254(1)Section 271Section 274Section 92C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI G. S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s CWT India Pvt. Ltd. ACIT Circle-9(2)(2) Unit No.2, Raheja Centre, Aayakar Bhavan, M.K. Vs. Ground Floor, Free Press Road, Mumbai- Journal Marg, Nariman Point, 400020. Mumbai-400021 PAN: AAACI7084H Appellant Respondent M/s CWT India Pvt. Ltd. ACIT Circle-9(2)(2) Unit No.2, Raheja Centre, Aayakar Bhavan, M.K. Vs. Ground Floor, Free Press Road, Mumbai- Journal Marg, Nariman Point, 400020. Mumbai-400021 PAN: AAACI7084H Appellant Respondent : Shri Mukesh Butani with Appellant by Sh…

CWT INDIA P.LTD,MUMBAI vs. DCIT (OSD) RG 8(1), MUMBAI

In the result, appeals filed by the assessee for assessment years 2009-

ITA 1588/MUM/2014[2009-10]Status: DisposedITAT Mumbai01 May 2019AY 2009-10

Bench: Shri R.C. Sharma (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 & Assessment Year: 2012-13 M/S Cwt India Private Limited, The Assistant Commissioner Of Unit No. 2, Raheja Centre, Income Tax-9(2)(2), Ground Floor, Aayakar Bhavan, Free Press Journal Marg, Vs. Mumbai - 400020 Nariman Point, Mumbai – 400021 Pan : Aaaci7084H (Appellant) (Respondent)

For Appellant: Shri Mukesh Butani/For Respondent: Saurabh Deshpande /
Section 115JSection 143Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI BEFORE SHRI R.C. SHARMA (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 & Assessment Year: 2012-13 M/s CWT India Private Limited, The Assistant Commissioner of Unit No. 2, Raheja Centre, Income Tax-9(2)(2), Ground Floor, Aayakar Bhavan, Free Press Journal Marg, Vs. Mumbai - 400020 Nariman Point, Mumbai – 400021 PAN : AAACI7084H (Appellant) (Respondent) Assessee by : Shri Mukesh Butani/ Shreyash Shah (ARs) Shri Jayant Kumar (CIT-DR)/ Revenue by : Saurabh Deshpande / Arun Kumar Singh (DR) D…

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…

M/S. EATON POWER QUALITY PRIVATE LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee in ITA No

ITA 1373/PUN/2014[2007-08]Status: DisposedITAT Pune11 Sept 2018AY 2007-08

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.119/PUN/2013 ननधाारण र्वर्ा / Assessment Year : 2008-09 M/s. Eaton Power Quality Private Limited, 145, Off Mumbai-Pune Road, Pimpri, Pune – 411018 PAN : AAACC6943R .......अऩीऱाथी / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle – 4, Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.1373/PUN/2014 ननधाारण र्वर्ा / Assessmen…

M/S EATON POWER QUALITY P.LTD.,PUNE vs. ACIT, PUNE

In the result, the appeal of assessee in ITA No

ITA 119/PUN/2013[2008-09]Status: DisposedITAT Pune11 Sept 2018AY 2008-09

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.119/PUN/2013 ननधाारण र्वर्ा / Assessment Year : 2008-09 M/s. Eaton Power Quality Private Limited, 145, Off Mumbai-Pune Road, Pimpri, Pune – 411018 PAN : AAACC6943R .......अऩीऱाथी / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle – 4, Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.1373/PUN/2014 ननधाारण र्वर्ा / Assessmen…