General Motors India (P.) Ltd. v. Deputy Commissioner of Income-tax

37 Taxmann.com 403Reported decision2013#10827 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Judgments citing General Motors India (P.) Ltd. v. Deputy Commissioner of Income-tax

SCHNEIDER ELECTRIC INFRASTRUCTURE LTD,VADODARA vs. THE ADD./JT. DCIT/ITO NATONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is partly allowed

ITA 64/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad07 Dec 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalassessment Year : 2017-18 Schneider Electric Infrastructure D.C.I.T, Limited, Vs Circle-2(1)(1), Milestone 87, Vadodara Halol Vadodara. Highway, Village Kotambi, Po Jaroad, Vadodara-391510 Pan : Aapcs 6078 Q

For Appellant: Shri Rohit Tiwari, ARFor Respondent: Shri Alok Kumar, CIT-DR
Section 143(3)Section 144BSection 144C(13)Section 92D

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ ‘डी’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD ] ] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2017-18 Schneider Electric Infrastructure D.C.I.T, Limited, Vs Circle-2(1)(1), Milestone 87, Vadodara Halol Vadodara. Highway, Village Kotambi, PO Jaroad, Vadodara-391510 PAN : AAPCS 6078 Q अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Rohit Tiwari, AR Revenue by : Shri Alok Kumar, CIT-DR सुनवाई क" तारीख/Date of Hearing : 07/09/2022 घोषणा क" तारीख /Date of Pronouncement: 07/12…

SOFTDEL SYSTEMS P.LTD,MUMBAI vs. DCIT CIR 3(3), MUMBAI

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

ITA 2969/MUM/2015[2009-10]Status: DisposedITAT Mumbai12 Mar 2020AY 2009-10

Bench: Us, Are As Follows:

Section 143(3)

…ITA No. 2969/Mum/15 Assessment year: 2009-10 Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI‘J’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) And Pawan Singh (Judicial Member) ITA No. 2969/Mum/15 Assessment year: 2009-10 Softdel Systems Pvt Ltd ……………….………Appellant 86 Jolly Maker Chambers II 225, Nariman Point, Mumbai 400 021 [PAN: AAECS0576Q] Vs Dy Commissioner of Income Tax Circle 3(3), Mumbai ……………………Respondent Appearances by Nitesh Joshi for the appellant Uodhavraj Singh for the respondent Date of concluding the hearing: : December 17,2019 Date of pronouncement : March 12, 2020 ORDER Per…

PROTHIOUS ENGINEERING SERVICES PRIVATE LIMITED ,MUMBAI vs. DCIT RG 10(3)(2), MUMBAI

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

ITA 7281/MUM/2018[2014-15]Status: DisposedITAT Mumbai19 Sept 2019AY 2014-15

Bench: Shri Mahavir Singh & Shri Shamim Yahya

For Appellant: Shri Arijit Chackravarty &For Respondent: Shri Bhupendra Kumar Singh
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NOS. 2211 & 2212/MUM/2015, A.Ys : 2009-10 TO 2014-15 : 845/MUM/2016, 561 & 7250/MUM/2017 & 7281/MUM/2018 Prothious Engineering Services vs. DCIT, Circle-8(2)/ Private Limited, DCIT, Range-10(3)(2), Unit 608, A-wing, 6th floor, Mumbai. (Respondent) Atrium 1-MTR, Andheri Kurla Road, Andheri (E), Mumbai 400 069. PAN : AADCP5194J (Appellant) Assessee by : Shri Arijit Chackravarty & Shri Abhisek Tilak Revenue by : Shri Bhupendra Kumar Singh Date of Hearing : 19/09/…

PROTHIOUS ENGINEERING SERVICES PRIVATE LIMITED ,MUMBAI vs. DCIT RG 10(3)(2), MUMBAI

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

ITA 7250/MUM/2017[2013-14]Status: DisposedITAT Mumbai19 Sept 2019AY 2013-14

Bench: Shri Mahavir Singh & Shri Shamim Yahya

For Appellant: Shri Arijit Chackravarty &For Respondent: Shri Bhupendra Kumar Singh
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NOS. 2211 & 2212/MUM/2015, A.Ys : 2009-10 TO 2014-15 : 845/MUM/2016, 561 & 7250/MUM/2017 & 7281/MUM/2018 Prothious Engineering Services vs. DCIT, Circle-8(2)/ Private Limited, DCIT, Range-10(3)(2), Unit 608, A-wing, 6th floor, Mumbai. (Respondent) Atrium 1-MTR, Andheri Kurla Road, Andheri (E), Mumbai 400 069. PAN : AADCP5194J (Appellant) Assessee by : Shri Arijit Chackravarty & Shri Abhisek Tilak Revenue by : Shri Bhupendra Kumar Singh Date of Hearing : 19/09/…

PROTHIOUS ENGINEERING SERVICES P.LTD,MUMBAI vs. DCIT RG 10(3)(2), MUMBAI

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

ITA 561/MUM/2017[2012-13]Status: DisposedITAT Mumbai19 Sept 2019AY 2012-13

Bench: Shri Mahavir Singh & Shri Shamim Yahya

For Appellant: Shri Arijit Chackravarty &For Respondent: Shri Bhupendra Kumar Singh
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NOS. 2211 & 2212/MUM/2015, A.Ys : 2009-10 TO 2014-15 : 845/MUM/2016, 561 & 7250/MUM/2017 & 7281/MUM/2018 Prothious Engineering Services vs. DCIT, Circle-8(2)/ Private Limited, DCIT, Range-10(3)(2), Unit 608, A-wing, 6th floor, Mumbai. (Respondent) Atrium 1-MTR, Andheri Kurla Road, Andheri (E), Mumbai 400 069. PAN : AADCP5194J (Appellant) Assessee by : Shri Arijit Chackravarty & Shri Abhisek Tilak Revenue by : Shri Bhupendra Kumar Singh Date of Hearing : 19/09/…

PROTHIOUS ENGINEERING SERVICES P.LTD,MUMBAI vs. DCIT RG 10(3)(2), MUMBAI

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

ITA 845/MUM/2016[2011-12]Status: DisposedITAT Mumbai19 Sept 2019AY 2011-12

Bench: Shri Mahavir Singh & Shri Shamim Yahya

For Appellant: Shri Arijit Chackravarty &For Respondent: Shri Bhupendra Kumar Singh
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NOS. 2211 & 2212/MUM/2015, A.Ys : 2009-10 TO 2014-15 : 845/MUM/2016, 561 & 7250/MUM/2017 & 7281/MUM/2018 Prothious Engineering Services vs. DCIT, Circle-8(2)/ Private Limited, DCIT, Range-10(3)(2), Unit 608, A-wing, 6th floor, Mumbai. (Respondent) Atrium 1-MTR, Andheri Kurla Road, Andheri (E), Mumbai 400 069. PAN : AADCP5194J (Appellant) Assessee by : Shri Arijit Chackravarty & Shri Abhisek Tilak Revenue by : Shri Bhupendra Kumar Singh Date of Hearing : 19/09/…

PROTHIOUS ENGINEERING SERVICES P.LTD,MUMBAI vs. DCIR RG 8(2), MUMBAI

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

ITA 2212/MUM/2015[2010-11]Status: DisposedITAT Mumbai19 Sept 2019AY 2010-11

Bench: Shri Mahavir Singh & Shri Shamim Yahya

For Appellant: Shri Arijit Chackravarty &For Respondent: Shri Bhupendra Kumar Singh
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NOS. 2211 & 2212/MUM/2015, A.Ys : 2009-10 TO 2014-15 : 845/MUM/2016, 561 & 7250/MUM/2017 & 7281/MUM/2018 Prothious Engineering Services vs. DCIT, Circle-8(2)/ Private Limited, DCIT, Range-10(3)(2), Unit 608, A-wing, 6th floor, Mumbai. (Respondent) Atrium 1-MTR, Andheri Kurla Road, Andheri (E), Mumbai 400 069. PAN : AADCP5194J (Appellant) Assessee by : Shri Arijit Chackravarty & Shri Abhisek Tilak Revenue by : Shri Bhupendra Kumar Singh Date of Hearing : 19/09/…

PROTHIOUS ENGINEERING SERVICES P.LTD,MUMBAI vs. DCIR RG 8(2), MUMBAI

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

ITA 2211/MUM/2015[2009-10]Status: DisposedITAT Mumbai19 Sept 2019AY 2009-10

Bench: Shri Mahavir Singh & Shri Shamim Yahya

For Appellant: Shri Arijit Chackravarty &For Respondent: Shri Bhupendra Kumar Singh
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NOS. 2211 & 2212/MUM/2015, A.Ys : 2009-10 TO 2014-15 : 845/MUM/2016, 561 & 7250/MUM/2017 & 7281/MUM/2018 Prothious Engineering Services vs. DCIT, Circle-8(2)/ Private Limited, DCIT, Range-10(3)(2), Unit 608, A-wing, 6th floor, Mumbai. (Respondent) Atrium 1-MTR, Andheri Kurla Road, Andheri (E), Mumbai 400 069. PAN : AADCP5194J (Appellant) Assessee by : Shri Arijit Chackravarty & Shri Abhisek Tilak Revenue by : Shri Bhupendra Kumar Singh Date of Hearing : 19/09/…

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…

MSOURE (INDIA) PRIVATE LIMITED,BANGALORE vs. ACIT, BANGALORE

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

ITA 13/BANG/2012[2007-08]Status: DisposedITAT Bangalore31 Mar 2017AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sanjay Kumar CIT(DR)
Section 143(3)

…ering the limited functions performed, risks assumed and assets utilized by these entities as compared to the assessee-company. In support of this contention, assessee- company has relied on the decision in the case of General Motors India Pvt. Ltd. vs. ACIT (37 Taxmann.com 403) 5. The learned AR of the assessee also submitted that the entire revenue from the end customers is passed on to the Appellant by the AR This aspect has been accepted by the TPO in the TP order. Therefore, e AE's need to be remunerated for the marketing efforts and front ending activity done by them. No independent party would pass on the…