Evalueser Co. Pvt. Ltd. v. Income-tax Officer

134 ITD 546Income Tax Appellate Tribunal2014#14857 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 357,294 Indian tax judgments — from 2016 to 2019.

Judgments citing Evalueser Co. Pvt. Ltd. v. Income-tax Officer

Noble Resources & Trading India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The appeal is allowed with above direction

ITA 1847/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Mar 2019AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Aseem Chawla, AdvFor Respondent: Shri H. K. Chaudhary, CIT DR
Section 143Section 144CSection 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1827 & 1847/Del/2015 (Assessment Year: 2009-10 & 2010-11) Noble Resources & Training DCIT, Vs. India Pvt. Ltd, Circle-18(2), 1A-D, Vandana Building, New Delhi 11, Tolstoy Marg, New Delhi PAN: AAACA0443N (Appellant) (Respondent) Assessee by : Shri Aseem Chawla, Adv Revenue by: Shri H. K. Chaudhary, CIT DR Date of Hearing 17/12/2018 Date of pronouncement 15/03/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the two appeals filed by the assessee fo…

Noble Resource & Trading India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

The appeal is allowed with above direction

ITA 1827/DEL/2014[2009-10]Status: DisposedITAT Delhi15 Mar 2019AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Aseem Chawla, AdvFor Respondent: Shri H. K. Chaudhary, CIT DR
Section 143Section 144CSection 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1827 & 1847/Del/2015 (Assessment Year: 2009-10 & 2010-11) Noble Resources & Training DCIT, Vs. India Pvt. Ltd, Circle-18(2), 1A-D, Vandana Building, New Delhi 11, Tolstoy Marg, New Delhi PAN: AAACA0443N (Appellant) (Respondent) Assessee by : Shri Aseem Chawla, Adv Revenue by: Shri H. K. Chaudhary, CIT DR Date of Hearing 17/12/2018 Date of pronouncement 15/03/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the two appeals filed by the assessee fo…

L & T Thales Technology Services Private Limited, Chennai vs. DCIT, Chennai

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

ITA 1663/CHNY/2015[2008-09]Status: DisposedITAT Chennai23 Nov 2016AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 1663/Mds/2015 "नधा"रण वष" /Assessment Year : 2008-2009. L & T Thales Technology Services Vs. The Deputy Commissioner Of Private Limited, Income Tax, (Formerly Known As Thales Corporate Circle 4(1) Software India Pvt Ltd) Chennai 600 034. Rr Tower, 8Th Floor, Sidco Industrial Estate, Guindy, Chennai 600 032. [Pan Aacct 4657M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. D.N. Kar, CIT, DR
Section 144CSection 144C(13)Section 153Section 92C

…that ld. DRP had summarily rejected the grounds taken by the assessee, without giving ITA No. 1663/2015. :- 5 -: details and reasons. Thereafter, relying on the decision of Delhi Bench of the Tribunal in the case of Evalueserve Co (P) Ltd vs. ITO (2012) 134 ITD 546 it was held as under:- ‘’8. Respectfully following the above cited order, we set aside the order of the DRP and restore the matter back to its file to pass a speaking order stating all the objections of the assessee and disposing them by giving cogent reasons for adjudication of the objections of the assessee. Needless to mention that the DRP, b…

DCIT, New Delhi vs. M/S. Noble Resource and Trading India Pvt. Ltd, New Delhi

In the result appeal of the assessee is partly allowed

ITA 3155/DEL/2013[2007-08]Status: DisposedITAT Delhi05 May 2016AY 2007-08

Bench: I. C. Sudhir & Shri Prashant Maharishidcit, Noble Resources & Trading India Pvt. Ltd., 1A-D, Circle-13(1), Room No. 406, Vandana Building, Vs. C.R. Building, Ip Estate, 11, Tolstoy Marg, New Delhi New Delhi Pan:Aaaca0443N (Appellant) (Respondent) Noble Resources & Trading India Pvt. Acit (Osd), Ltd., 1A-D, Vandana Building, Cit-V, Vs. 11, Tolstoy Marg, New Delhi New Delhi Pan:Aaaca0443N (Appellant) (Respondent) Noble Resources & Trading India Pvt. Ito, Ltd., 1A-D, Vandana Building, Ward-13(3), Vs. 11, Tolstoy Marg, New Delhi C.R. Building, Pan:Aaaca0443N New Delhi (Appellant) (Respondent)

For Appellant: Sh. Aseem Chawla, AdvFor Respondent: Sh. H. K. Chaudhary, CIT DR
Section 92

…m the DRP‟s order that it is summary of the view canvassed by the AO/TPO for making addition of Rs. 7.23 crores without properly noting or dealing with the objections raised by the assessee. The Tribunal in Evalueser Co. Pvt. Ltd. Vs Income-tax Officer (2014) 134 ITD 546 (Delhi) has restored the matter to the file of DRP for passing a detailed order when the objections of the assessee were not dealt with. The ld. AR contended that the assessee has full details to satisfy the authorities below as regards the application of CUP method and hence the matter should be restored to the file of TPO instead of DRP, who ha…

Noble Resources & Trading India Pvt. Ltd., New Delhi vs. ACIT (OSD), New Delhi

In the result appeal of the assessee is partly allowed

ITA 3132/DEL/2013[2007-08]Status: DisposedITAT Delhi05 May 2016AY 2007-08

Bench: I. C. Sudhir & Shri Prashant Maharishidcit, Noble Resources & Trading India Pvt. Ltd., 1A-D, Circle-13(1), Room No. 406, Vandana Building, Vs. C.R. Building, Ip Estate, 11, Tolstoy Marg, New Delhi New Delhi Pan:Aaaca0443N (Appellant) (Respondent) Noble Resources & Trading India Pvt. Acit (Osd), Ltd., 1A-D, Vandana Building, Cit-V, Vs. 11, Tolstoy Marg, New Delhi New Delhi Pan:Aaaca0443N (Appellant) (Respondent) Noble Resources & Trading India Pvt. Ito, Ltd., 1A-D, Vandana Building, Ward-13(3), Vs. 11, Tolstoy Marg, New Delhi C.R. Building, Pan:Aaaca0443N New Delhi (Appellant) (Respondent)

For Appellant: Sh. Aseem Chawla, AdvFor Respondent: Sh. H. K. Chaudhary, CIT DR
Section 92

…m the DRP‟s order that it is summary of the view canvassed by the AO/TPO for making addition of Rs. 7.23 crores without properly noting or dealing with the objections raised by the assessee. The Tribunal in Evalueser Co. Pvt. Ltd. Vs Income-tax Officer (2014) 134 ITD 546 (Delhi) has restored the matter to the file of DRP for passing a detailed order when the objections of the assessee were not dealt with. The ld. AR contended that the assessee has full details to satisfy the authorities below as regards the application of CUP method and hence the matter should be restored to the file of TPO instead of DRP, who ha…

Noble Resources & Trading India Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result appeal of the assessee is partly allowed

ITA 6470/DEL/2012[2008-09]Status: DisposedITAT Delhi05 May 2016AY 2008-09

Bench: I. C. Sudhir & Shri Prashant Maharishidcit, Noble Resources & Trading India Pvt. Ltd., 1A-D, Circle-13(1), Room No. 406, Vandana Building, Vs. C.R. Building, Ip Estate, 11, Tolstoy Marg, New Delhi New Delhi Pan:Aaaca0443N (Appellant) (Respondent) Noble Resources & Trading India Pvt. Acit (Osd), Ltd., 1A-D, Vandana Building, Cit-V, Vs. 11, Tolstoy Marg, New Delhi New Delhi Pan:Aaaca0443N (Appellant) (Respondent) Noble Resources & Trading India Pvt. Ito, Ltd., 1A-D, Vandana Building, Ward-13(3), Vs. 11, Tolstoy Marg, New Delhi C.R. Building, Pan:Aaaca0443N New Delhi (Appellant) (Respondent)

For Appellant: Sh. Aseem Chawla, AdvFor Respondent: Sh. H. K. Chaudhary, CIT DR
Section 92

…m the DRP‟s order that it is summary of the view canvassed by the AO/TPO for making addition of Rs. 7.23 crores without properly noting or dealing with the objections raised by the assessee. The Tribunal in Evalueser Co. Pvt. Ltd. Vs Income-tax Officer (2014) 134 ITD 546 (Delhi) has restored the matter to the file of DRP for passing a detailed order when the objections of the assessee were not dealt with. The ld. AR contended that the assessee has full details to satisfy the authorities below as regards the application of CUP method and hence the matter should be restored to the file of TPO instead of DRP, who ha…

Evalueser Co. Pvt. Ltd. v. Income-tax Officer (134 ITD 546) — Cited in 6 Judgments | BharatTax