Gemplus India (P) Ltd. v. ACIT

3 Taxmann.com 755Income Tax Appellate Tribunal2010#5889 most cited

What is Gemplus India (P) Ltd. v. ACIT authority for?

The Assessing Officer (AO) may determine the Arm's Length Price (ALP) to be 'Nil' for intra-group services if the services were not actually rendered or if the payment is not commensurate with the benefits derived. This position aligns with the Gemplus India case where management fees were challenged.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2026.

Also referred to as

Gemplus India (P) Ltd. v. ACIT · transfer pricing · arm's length price · ALP · intra-group services · management fees · associated enterprises · section 92CA · section 92C

Sections most often in play

Section 143(3)Section 92CASection 10B(1)(a)Section 10B(1)(e)Section 144BSection 144C(13)Section 144C(3)Section 195A

Issues it is cited on

intra group servicesmanagement feesbenchmarking analysiscup methodmost appropriate methodcommercial expediencyassociated enterprisestnmmsection 92casection 92cassociated enterprisesection 92

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

Osg (India) Private Limited, Gurgaon vs. DCIT, Circle-3(1), Gurgaon

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

ITA 4925/DEL/2024[2021-22]Status: DisposedITAT Delhi04 Feb 2026AY 2021-22

Bench: Shri Yogesh Kumar Us & Shri Brajesh Kumar Singh

Section 143(3)Section 144B

…THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, H: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.- 4925/Del/2024 [Assessment Year: 2021-22] OSG (India) Pvt. Ltd., DCIT, Plot No.-6, Sector-8, IMT Manesar, Circle 3(1), Gurgaon-122050, Vs Gurugram. Haryana. PAN- AAACO7558E Assessee Revenue Assessee by Shri Shivaji Gupta, CA & Shri HS Jha, CA Revenue by Shri S.K. Jadhav, CIT(DR) Date of Hearing 10.11.2025 Date of Pronouncement 04.02.2026 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal has been preferred by the assessee against the Final Assessment (h…

Deputy Commissioner of Income-Tax, Circle - 1(1), Pune vs. M/S. IAC International Automotive India Pvt.Ltd, Pune

In the result, the appeal of the Revenue is dismissed

ITA 749/PUN/2022[2013-14]Status: DisposedITAT Pune08 Jul 2025AY 2013-14

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

For Appellant: Shri Darpan KirpalaniFor Respondent: Shri Madhukar Anand
Section 143(2)Section 92Section 92C

…आयकर अपीलीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE MS. ASTHA CHANDRA, JUDICIAL MEMBER AND SHREE DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.749/PUN/2022 धििाारण वर्ा / Assessment Year : 2013-14 Dy. Commissioner of M/s. IAC International Automotive India Income Tax, Private Limited, Circle – 1(1), Pune Vs. Gat No. 140, Village-Mahalunge, Chakan Telegaon Road, Taluka-Khed, Chakan, Pune-410501 PAN : AABCI8434J अपीलार्थी / प्रत्यर्थी / Respondent Appellant Assessee by : Shri Darpan Kirpalani Department by : Shri Madhukar Anand Date of hearing :…

Caterpillar Financial Servies India Private Limited, Whitefield, Bangalore, Karnataka vs. Assessment Unit, Income Tax Department, Jurisdictional AO - ACIT, Circle 2(2)(1)), Bmtc Building, Koramangala, Bengaluru

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

ITA 1621/BANG/2024[2020-21]Status: FixedITAT Bangalore04 Feb 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Shri Sridhar E, CIT (DR)
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER IT(TP)A No.1621/Bang/2024 Assessment Years : 2020-21 Caterpillar Financial Services India Pvt. Vs. The Asst. Commissioner of Ltd., Income Tax, Ground Floor, Crescent 1, Prestige Circle – 2(2)(1), Shantiniketan, Whitefield, Hood B.O, Bengaluru. Bangalore North, Bangalore – 560048. PAN – AAHCC 7975 L APPELLANT RESPONDENT Assessee by : Shri Nageswar Rao, Advocate Revenue by : Shri Sridhar E, CIT (DR) Date of hearing : 11.11.2024 Date of Pronouncement : 04.02.2025 O R…

Menzies Bobba Ground Handling Services P. Ltd., Hyd, Hyderabad vs. DCIT, Cirlce-16(2), Hyd, Hyderabad

In the result, both the appeals are partly allowed

ITA 864/HYD/2016[2011-12]Status: DisposedITAT Hyderabad18 Jul 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri Darpan Kirpalani, ARFor Respondent: Shri Kumar Aditya, DR

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. ITA No. Appellant Respondent The Deputy Menzies Bobba Ground 863/Hyd/2016 2010-11 Commissioner of Handling Services Income Tax, Private Limited, Circle-16(2), Hyderabad 864/Hyd/2016 2011-12 Hyderabad [PAN No. AAFCM0724P] निर्धाररती द्वधरध/Assessee by: Shri Darpan Kirpalani, AR रधजस्‍व द्वधरध/Revenue by: Shri Kumar Aditya, DR सुिवधई की तधरीख/Date of hearing: 06/0…

Menzies Bobba Ground Handling Services P. Ltd., Hyd, Hyderabad vs. DCIT, Cirlce-16(2), Hyd, Hyderabad

In the result, both the appeals are partly allowed

ITA 863/HYD/2016[2010-11]Status: DisposedITAT Hyderabad18 Jul 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri Darpan Kirpalani, ARFor Respondent: Shri Kumar Aditya, DR

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. ITA No. Appellant Respondent The Deputy Menzies Bobba Ground 863/Hyd/2016 2010-11 Commissioner of Handling Services Income Tax, Private Limited, Circle-16(2), Hyderabad 864/Hyd/2016 2011-12 Hyderabad [PAN No. AAFCM0724P] निर्धाररती द्वधरध/Assessee by: Shri Darpan Kirpalani, AR रधजस्‍व द्वधरध/Revenue by: Shri Kumar Aditya, DR सुिवधई की तधरीख/Date of hearing: 06/0…

Zuari Cement Limited, Kadapa vs. DCIT, Circle -1, Kurnool

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

ITA 132/HYD/2022[2017-18]Status: DisposedITAT Hyderabad15 Feb 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / Ita No. Appellant Respondent Zuari Cement 249/Hyd/2021 2016-17 Dcit, Limited, Circle-1, Yerraguntla, Kurnool Kadapa District 132/Hyd/2022 2017-18 [Pan: Aaacz1270E]

For Appellant: Shri Deepak Chopra &For Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent Zuari Cement 249/Hyd/2021 2016-17 DCIT, Limited, Circle-1, Yerraguntla, Kurnool Kadapa District 132/Hyd/2022 2017-18 [PAN: AAACZ1270E] निर्धाररती द्वधरध / Assessee by: Shri Deepak Chopra & Shri Pratishtha Singh & Shri Nitin Narang, ARs रधजस्‍व द्वधरध / Revenue by: Shri Jeevan Lal Lavidiya, CIT-DR सुिवधई की तधरीख/Date of hearing: 3…

Zuari Cement Limited, Kadapa vs. Deputy Commissioner of Income Tax, Circle-1, Kurnool

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

ITA 249/HYD/2021[2016-17]Status: DisposedITAT Hyderabad15 Feb 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / Ita No. Appellant Respondent Zuari Cement 249/Hyd/2021 2016-17 Dcit, Limited, Circle-1, Yerraguntla, Kurnool Kadapa District 132/Hyd/2022 2017-18 [Pan: Aaacz1270E]

For Appellant: Shri Deepak Chopra &For Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent Zuari Cement 249/Hyd/2021 2016-17 DCIT, Limited, Circle-1, Yerraguntla, Kurnool Kadapa District 132/Hyd/2022 2017-18 [PAN: AAACZ1270E] निर्धाररती द्वधरध / Assessee by: Shri Deepak Chopra & Shri Pratishtha Singh & Shri Nitin Narang, ARs रधजस्‍व द्वधरध / Revenue by: Shri Jeevan Lal Lavidiya, CIT-DR सुिवधई की तधरीख/Date of hearing: 3…

M/S Lifestyle International Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the results appeal filed by assessee for assessment year

ITA 2826/BANG/2017[2012-13]Status: DisposedITAT Bangalore11 Oct 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt Beena Pillai

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Lifestyle International Pvt. Ltd., No. 77, Town Centre, The Deputy Commissioner IT(TP)A No. Building No. 3, of Income Tax, 2009-10 2333/Bang/2016 West Wing, Off HAL Circle 11 (5), Airport Road, Yamlur P.O., Bangalore. Bangalore – 560 037. PAN: AAACL2937J M/s. Lifestyle International Pvt. Ltd., The Assistant No. 77, Town Centre, Commissioner of Income- ITA No. Building No. 3, tax, 2260/Bang/2016 West W…

Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore vs. M/S Lifestyle International Pvt Ltd, Bangalore

In the results appeal filed by assessee for assessment year

ITA 2473/BANG/2017[2012-13]Status: DisposedITAT Bangalore11 Oct 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt Beena Pillai

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Lifestyle International Pvt. Ltd., No. 77, Town Centre, The Deputy Commissioner IT(TP)A No. Building No. 3, of Income Tax, 2009-10 2333/Bang/2016 West Wing, Off HAL Circle 11 (5), Airport Road, Yamlur P.O., Bangalore. Bangalore – 560 037. PAN: AAACL2937J M/s. Lifestyle International Pvt. Ltd., The Assistant No. 77, Town Centre, Commissioner of Income- ITA No. Building No. 3, tax, 2260/Bang/2016 West W…

M/S.Lifestyle International Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the results appeal filed by assessee for assessment year

ITA 2334/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Oct 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt Beena Pillai

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Lifestyle International Pvt. Ltd., No. 77, Town Centre, The Deputy Commissioner IT(TP)A No. Building No. 3, of Income Tax, 2009-10 2333/Bang/2016 West Wing, Off HAL Circle 11 (5), Airport Road, Yamlur P.O., Bangalore. Bangalore – 560 037. PAN: AAACL2937J M/s. Lifestyle International Pvt. Ltd., The Assistant No. 77, Town Centre, Commissioner of Income- ITA No. Building No. 3, tax, 2260/Bang/2016 West W…

M/S.Lifestyle International Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the results appeal filed by assessee for assessment year

ITA 2333/BANG/2016[2009-10]Status: DisposedITAT Bangalore11 Oct 2021AY 2009-10

Bench: Shri Chandra Poojari & Smt Beena Pillai

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Lifestyle International Pvt. Ltd., No. 77, Town Centre, The Deputy Commissioner IT(TP)A No. Building No. 3, of Income Tax, 2009-10 2333/Bang/2016 West Wing, Off HAL Circle 11 (5), Airport Road, Yamlur P.O., Bangalore. Bangalore – 560 037. PAN: AAACL2937J M/s. Lifestyle International Pvt. Ltd., The Assistant No. 77, Town Centre, Commissioner of Income- ITA No. Building No. 3, tax, 2260/Bang/2016 West W…

Assistant Commissioner of Income-Tax, Bangalore vs. M/S. Lifestyle International (P) Ltd., Bangalore

In the results appeal filed by assessee for assessment year

ITA 2260/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Oct 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt Beena Pillai

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Lifestyle International Pvt. Ltd., No. 77, Town Centre, The Deputy Commissioner IT(TP)A No. Building No. 3, of Income Tax, 2009-10 2333/Bang/2016 West Wing, Off HAL Circle 11 (5), Airport Road, Yamlur P.O., Bangalore. Bangalore – 560 037. PAN: AAACL2937J M/s. Lifestyle International Pvt. Ltd., The Assistant No. 77, Town Centre, Commissioner of Income- ITA No. Building No. 3, tax, 2260/Bang/2016 West W…

Assistant Commissioner of Income-Tax, Bangalore vs. M/S. Lifestyle International (P) Ltd., Bangalore

In the result, the appeals filed by the Revenue and the cross objections filed by the assessee are dismissed

ITA 2259/BANG/2016[2010-11]Status: DisposedITAT Bangalore19 Apr 2021AY 2010-11

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Ms.Neera Malhotra, CIT-DR
Section 37Section 40A(2)Section 43(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.2258/Bang/2016 : Asst.Year 2008-2009 ITA No.2259/Bang/2016 : Asst.Year 2010-2011 The Asst.Commissioner of Income- M/s.Lifestyle International (P) tax, Circle 4(1)(1) Limited, 77 Town Centre, v. Bangalore. Building No.3, West Wing, Off HALL Airport Road Yamlur P.O. Bangalore – 560 037. PAN : AAACL2937J. (Appellant) (Respondent) CO No.62/Bang/2017 : Asst.Year 2008-2009 CO No.63/Bang/2017 : Asst.Year 2010-2011 M/s.Lifestyle International (P) The Asst.Commissioner of Limited, 77 Town Ce…

Assistant Commissioner of Income-Tax, Bangalore vs. M/S. Lifestyle International (P) Ltd., Bangalore

In the result, the appeals filed by the Revenue and the cross objections filed by the assessee are dismissed

ITA 2258/BANG/2016[2008-09]Status: DisposedITAT Bangalore19 Apr 2021AY 2008-09

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Ms.Neera Malhotra, CIT-DR
Section 37Section 40A(2)Section 43(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.2258/Bang/2016 : Asst.Year 2008-2009 ITA No.2259/Bang/2016 : Asst.Year 2010-2011 The Asst.Commissioner of Income- M/s.Lifestyle International (P) tax, Circle 4(1)(1) Limited, 77 Town Centre, v. Bangalore. Building No.3, West Wing, Off HALL Airport Road Yamlur P.O. Bangalore – 560 037. PAN : AAACL2937J. (Appellant) (Respondent) CO No.62/Bang/2016 : Asst.Year 2008-2009 CO No.63/Bang/2016 : Asst.Year 2010-2011 M/s.Lifestyle International (P) The Asst.Commissioner of Limited, 77 Town Ce…

Fcb Advertising P. Ltd, Mumbai vs. Asst CIT Cir 3(1)(2), Mumbai

The appeal stands allowed in terms of our above order

ITA 2194/MUM/2017[2012-13]Status: DisposedITAT Mumbai25 Jun 2019AY 2012-13

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Mr. Ajit Kumar Jain & Mr. SiddheshFor Respondent: Mr. Rignesh Das, Ld. DR
Section 143(3)Section 144C(13)Section 144C(5)Section 234BSection 40

…adjustment made to the arm's length price of payment made towards availing information system services from AE. This ground is allowed. The other case laws also support the same view. 5.8 The decision of Bangalore Tribunal in Gemplus India (P) Ltd. V/s ACIT [3 Taxmann.com 755], as relied upon by revenue, is distinguishable on facts since in that case, the assessee failed to establish that the payments were commensurate to volume and quality of services and the costs were comparable. In the present case, the assessee has provided sufficient documentary evidences to justify the payment, however, the same has been…

At&S India Private Limited vs. D.C.I.T., Circle-11(1), Kolkata

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

ITA 77/KOL/2017[2012-13]Status: DisposedITAT Kolkata11 May 2018AY 2012-13

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.77/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13) At & S India (P) Ltd. Vs. D.C.I.T, Circle-11(1), Kolkata

For Appellant: Smt. Rituparna Sinha, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 143(3)Section 144CSection 37Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.77/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13) AT & S India (P) Ltd. Vs. D.C.I.T, Circle-11(1), Kolkata Aayakar Bhawan, P-7, 12A Industrial Area, Nanjangud – 571301, Mysore District, Karnataka, Chowringhee Square, India. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AAECA 2930 J (Appellant) .. (Respondent) Appellant by :Smt. Rituparna Sinha, AR Respondent by :Shri G. Mallikarjuna, CIT(DR) सुनवाईक"तार"ख/ Date of Hearing : 05/04/2018 घोषणाक"तार"ख/Date of Pronouncement : 11/05/2…

M/S. Philips India Limited (Formerly Philips Electronics India Litd.), Kolkata vs. ACIT, Circle - 12(2), Kolkata

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

ITA 2489/KOL/2017[2013-14]Status: DisposedITAT Kolkata04 Apr 2018AY 2013-14

Bench: Hon’Ble Shri A.T.Varkey, Jm & Hon’Ble Shri M.Balaganesh, Am ] I.T.A No. 2489/Kol/2017 Assessment Year : 2013-14 M/S Philips India Ltd. -Vs- Acit, Circle-12(2), Kolkata (Formerly Philips Electronics India Ltd.) [Pan: Aabcp 9487 A] (Appellant) (Respondent)

For Appellant: Shri Arvind Sonde, AdvocateFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 143(3)Section 92CSection 92D(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri A.T.Varkey, JM & Hon’ble Shri M.Balaganesh, AM ] I.T.A No. 2489/Kol/2017 Assessment Year : 2013-14 M/s Philips India Ltd. -vs- ACIT, Circle-12(2), Kolkata (formerly Philips Electronics India Ltd.) [PAN: AABCP 9487 A] (Appellant) (Respondent) For the Appellant : Shri Arvind Sonde, Advocate For the Revenue : Shri G. Mallikarjuna, CIT DR Date of Hearing : 19.03.2018 Date of Pronouncement : 04.04.2018 ORDER Per M.Balaganesh, AM 1. This appeal filed by the assessee against the assessment order of the ACIT Circle-12(2), Kolkata,…

M/S Phillips India Limited, Kolkata vs. ACIT, Cir-12(2), Kolkata

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

ITA 612/KOL/2017[2012-13]Status: DisposedITAT Kolkata07 Feb 2018AY 2012-13

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Hon’Ble Shri M.Balaganesh, Am ] I.T.A No. 612/Kol/2017 Assessment Year : 2012-13 M/S Philips India Ltd. -Vs- Acit, Circle-12(2), Kolkata (Formerly Philips Electronics India Ltd.) [Pan: Aabcp 9487 A] (Appellant) (Respondent)

For Appellant: Shri Arvind Sonde, AdvocateFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 143(3)Section 92CSection 92D(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Hon’ble Shri M.Balaganesh, AM ] I.T.A No. 612/Kol/2017 Assessment Year : 2012-13 M/s Philips India Ltd. -vs- ACIT, Circle-12(2), Kolkata (formerly Philips Electronics India Ltd.) [PAN: AABCP 9487 A] (Appellant) (Respondent) For the Appellant : Shri Arvind Sonde, Advocate Shri Ketan Kr. Ved, Advocate Shri H.P. Srivastava, AR For the Revenue : Shri G. Mallikarjuna, CIT DR Date of Hearing : 29.01.2018 Date of Pronouncement : 07.02.2018 ORDER Per M.Balaganesh, AM 1. This appeal filed by the assessee agains…

DCIT, Cir-12(2), Kolkata vs. M/S Philips India Ltd., Kolkata

ITA 863/KOL/2016[2011-2012]Status: DisposedITAT Kolkata15 Dec 2017AY 2011-2012

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 143(3)Section 144CSection 144C(5)Section 92C

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.863 & 539/Kol/2016 Assessment Year :2011-12 DCIT, Circle-12(2), P-7, V/s. M/s Philips India Ltd. Chowringhee Square 7, Justice Aayakar Bhawan, 6th Chandramadhab Floor, Kolkata-69 Road, Bhawanipur, Kolkta-20 M/s Philips India Ltd V/s. (formerly Philips DCIT, Circle-12(2), Electronics India Ltd) Aayakar Bhawan, P- 7, Justice Chandra 7, Chowringhee Madhab Road,Kolkata-20 Square, Kolkata-69 [PAN No.AABCP 9487 A] .. अपीलाथ…

M/S Philips India Ltd., Kolkata vs. DCIT, Cir-12(2), Kolkata

ITA 539/KOL/2016[2011-2012]Status: DisposedITAT Kolkata15 Dec 2017AY 2011-2012

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 143(3)Section 144CSection 144C(5)Section 92C

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.863 & 539/Kol/2016 Assessment Year :2011-12 DCIT, Circle-12(2), P-7, V/s. M/s Philips India Ltd. Chowringhee Square 7, Justice Aayakar Bhawan, 6th Chandramadhab Floor, Kolkata-69 Road, Bhawanipur, Kolkta-20 M/s Philips India Ltd V/s. (formerly Philips DCIT, Circle-12(2), Electronics India Ltd) Aayakar Bhawan, P- 7, Justice Chandra 7, Chowringhee Madhab Road,Kolkata-20 Square, Kolkata-69 [PAN No.AABCP 9487 A] .. अपीलाथ…

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