Frigoglass India (P) Ltd. v. ACIT

180 TTJ 265Income Tax Appellate Tribunal#23225 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 358,232 Indian tax judgments — from 2016 to 2016.

Judgments citing Frigoglass India (P) Ltd. v. ACIT

Durr India Private Limited, Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee for all the three assessment years are allowed for statistical purpose

ITA 455/CHNY/2016[2011-12]Status: DisposedITAT Chennai21 Dec 2016AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Mr. Kapil Hirani, Mr. DarpanFor Respondent: Shri. V. Anjaneyalu, IRS, CIT
Section 143(3)Section 144C

…IT (2016) 268 ITR 1022. For his contention that CUP could not be preferred over TNMM in the absence of a comparable, ld. Authorised Representative placed reliance on a decision of Delhi Bench of this Tribunal in the case of Frigoglass India (P) Ltd vs. ACIT, 180 TTJ 265. For his contention that lower authorities ought to have accepted TNMM based on the study done by the assessee, when CUP could not be applied, reliance was placed on a Co-ordinate Bench decision in the case of DCIT vs. M/s. Flakt (India) Ltd, (in ITA 1032/Mds/2014, dated 9.06.2016). According to him there was no requirement for any adjustment…

Durr India Private Limited, Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee for all the three assessment years are allowed for statistical purpose

ITA 972/CHNY/2015[2010-11]Status: DisposedITAT Chennai21 Dec 2016AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Mr. Kapil Hirani, Mr. DarpanFor Respondent: Shri. V. Anjaneyalu, IRS, CIT
Section 143(3)Section 144C

…IT (2016) 268 ITR 1022. For his contention that CUP could not be preferred over TNMM in the absence of a comparable, ld. Authorised Representative placed reliance on a decision of Delhi Bench of this Tribunal in the case of Frigoglass India (P) Ltd vs. ACIT, 180 TTJ 265. For his contention that lower authorities ought to have accepted TNMM based on the study done by the assessee, when CUP could not be applied, reliance was placed on a Co-ordinate Bench decision in the case of DCIT vs. M/s. Flakt (India) Ltd, (in ITA 1032/Mds/2014, dated 9.06.2016). According to him there was no requirement for any adjustment…

Durr India Private Limited, Chennai vs. ACIT, Chennai

In the result, the appeals of the assessee for all the three assessment years are allowed for statistical purpose

ITA 754/CHNY/2014[2009-10]Status: DisposedITAT Chennai21 Dec 2016AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Mr. Kapil Hirani, Mr. DarpanFor Respondent: Shri. V. Anjaneyalu, IRS, CIT
Section 143(3)Section 144C

…IT (2016) 268 ITR 1022. For his contention that CUP could not be preferred over TNMM in the absence of a comparable, ld. Authorised Representative placed reliance on a decision of Delhi Bench of this Tribunal in the case of Frigoglass India (P) Ltd vs. ACIT, 180 TTJ 265. For his contention that lower authorities ought to have accepted TNMM based on the study done by the assessee, when CUP could not be applied, reliance was placed on a Co-ordinate Bench decision in the case of DCIT vs. M/s. Flakt (India) Ltd, (in ITA 1032/Mds/2014, dated 9.06.2016). According to him there was no requirement for any adjustment…

Frigoglass India (P) Ltd. v. ACIT (180 TTJ 265) — Cited in 3 Judgments | BharatTax