Goldman Sachs (I Securities (P) Ltd. v. ACIT

72 Taxmann.com 337Income Tax Appellate Tribunal2016#18304 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 10B(1)(e)(iii)Section 10DSection 115JBSection 133(6)Section 142(1)Section 143(2)Section 14ASection 234B

Issues it is cited on

captive service providermost appropriate methodsection 92ca(3)interest under section 234barm's length pricetnmmsection 92casection 92cassociated enterprisesection 115jsection 92international transaction

Judgments citing Goldman Sachs (I Securities (P) Ltd. v. ACIT

FRANKLIN TEMPLETON INTERNAITOANL SERVICES (I) P.LTD,MUMBAI vs. DCIT (OSD) 3(1), MUMBAI

In the result the appeal filed by the assessee for assessment year 2007-08 and 2008-09 stands partly allowed

ITA 7216/MUM/2012[2008-09]Status: DisposedITAT Mumbai13 Oct 2025AY 2008-09

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 133(6)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER) I.T.A. No. 6986/Mum/2011 Assessment Year: 2007-08 Franklin Templeton Vs. Assistant International Services Commissioner of (India) Private Limited Income-tax (OSD), Level 3, Wockhardt Circle 3(1) Towers, Bandra Kurla Room No. 609, 6th Complex, Bandra (East), Floor, Aayakar Mumbai-400051 Bhavan, M K Marg, PAN:AAACF6496L Mumbai-400020 (Appellant) (Respondent) I.T.A. No. 7216/Mum/2012 Assessment Year: 2008-09 Franklin Templeton Vs. Deputy International Services Commissione…

FRANKLIN TEMPLETON INTERNATIONAL SERVICES (I) P. LTD,MUMBAI vs. ASST CIT 3(1)(OSD), MUMBAI

In the result the appeal filed by the assessee for assessment year 2007-08 and 2008-09 stands partly allowed

ITA 6986/MUM/2011[2007-08]Status: DisposedITAT Mumbai13 Oct 2025AY 2007-08

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 133(6)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER) I.T.A. No. 6986/Mum/2011 Assessment Year: 2007-08 Franklin Templeton Vs. Assistant International Services Commissioner of (India) Private Limited Income-tax (OSD), Level 3, Wockhardt Circle 3(1) Towers, Bandra Kurla Room No. 609, 6th Complex, Bandra (East), Floor, Aayakar Mumbai-400051 Bhavan, M K Marg, PAN:AAACF6496L Mumbai-400020 (Appellant) (Respondent) I.T.A. No. 7216/Mum/2012 Assessment Year: 2008-09 Franklin Templeton Vs. Deputy International Services Commissione…

ICICI BANK LTD,MUMBAI vs. ADDL CIT RG 3 (1), MUMBAI

ITA 4249/MUM/2014[2008-09]Status: DisposedITAT Mumbai30 Apr 2025AY 2008-09

Bench: Smt. Beena Pillai & Shri Omkareshwar Chidara

For Appellant: Arati VissanjiFor Respondent: Shri Ajay Chandra, CIT/DR
Section 10(15)Section 14ASection 250Section 36(1)(vii)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA No.4249/Mum/2014 Assessment Year: 2008-09 ICICI Bank Limited DCIT, Circle-3(1), Aayakar Bhawan, ICICI Bank Towers, North East Mumbai Wing, 1st Floor, Bandra Kurla vs. Complex, Bandra (East), Mumbai 400034. PAN: AAACI 1195 Η (Appellant) (Respondent) ITA No.4159/Mum/2014 Assessment Year: 2008-09 ICICI Bank Limited DCIT, Circle-3(1), Aayakar Bhawan, Mumbai (Appellant) vs. ICICI Bank Towers, North East Wing, 1st Floor, Bandra Kurla Complex, Bandra (East), Mumba…

DCIT CIR 3(1), MUMBAI vs. ICICI BANK LTD, MUMBAI

ITA 4159/MUM/2014[2008-09]Status: DisposedITAT Mumbai30 Apr 2025AY 2008-09

Bench: Smt. Beena Pillai & Shri Omkareshwar Chidara

For Appellant: Arati VissanjiFor Respondent: Shri Ajay Chandra, CIT/DR
Section 10(15)Section 14ASection 250Section 36(1)(vii)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA No.4249/Mum/2014 Assessment Year: 2008-09 ICICI Bank Limited DCIT, Circle-3(1), Aayakar Bhawan, Mumbai ICICI Bank Towers, North East Wing, 1st Floor, Bandra Kurla vs. Complex, Bandra (East), Mumbai - 400034. (Appellant) PAN: AAACI 1195 Η (Respondent) ITA No.4159/Mum/2014 Assessment Year: 2008-09 ICICI Bank Limited DCIT, Circle-3(1), Aayakar Bhawan, Mumbai (Appellant) vs. ICICI Bank Towers, North East Wing, 1st Floor, Bandra Kurla Complex, Bandra (East), Mum…

INTERNATIONAL TRAVEL HOUSE LIMITED,NEW DELHI vs. ACIT CIRCLE-12(2), NEW DELHI

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

ITA 8423/DEL/2019[2016-17]Status: DisposedITAT Delhi21 Sept 2022AY 2016-17

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2016-17]

Section 37(1)Section 40

…pect of the ESOPs granted to acquire shares of a group/ holding/ parent company has consistently been allowed in the various judicial precedents. Few decisions are cited below for ready reference:  Goldman Sachs (I) Securities Pvt. Ltd. v. Addl. CIT: ITA No. 72 Taxmann.com 337 (Mum. Trib.)  ACIT v. IM Financial Institutional Securities Ltd.: ITA No.6479/Mum/2016 (Mum Trib.)  DCIT v. Accenture Services Pvt Ltd.: ITA No.4540/M/08 (Mum Trib.)  Novo Nordisk India (P.) Ltd. v. DCIT: 63 SOT 242 ((Bang.)  Caterpillar India (P.) Ltd. v. DCIT: 80 taxmann.com 325 (Chn Trib.)  Religare Commodities Ltd. vs. ACIT:  Rel…

Goldman Sachs (I Securities (P) Ltd. v. ACIT (72 Taxmann.com 337) — Cited in 5 Judgments | BharatTax