Goodyear India Ltd. Vs. CIT 246 ITR 116, Shri Khushal Prasad Manhar v. CIT

136 ITD 46Income Tax Appellate Tribunal#22560 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2020.

Judgments citing Goodyear India Ltd. Vs. CIT 246 ITR 116, Shri Khushal Prasad Manhar v. CIT

TOLL GLOBAL FORWARDING INDIA PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, both the appeals filed by the assessee are allowed

ITA 778/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Jul 2020AY 2011-12

Bench: Sh. Anil Chaturvedi & Ms Suchitra Kamble(Through Video Conferencing)

Section 142(1)Section 143(2)Section 143(3)Section 144Section 144C(5)Section 920(3)Section 92CSection 92D

…eeded to evaluate the scope/ambit of 'Price', defined in the Rule. [page-15& 16 of PB] (iv) In its discussion to examine the scope/ambit of 'Price' Hon'ble ITAT discussed the order of Hon'ble ITAT, Delhi in a similar case i.e. M/s Agility Logistics Pvt. Ltd. [136 ITD 46] wherein the CUP method was upheld on the basis of 'Pricing method' to include profit sharing ratio in the logistics industry. Hon'ble ITAT also discussed the decision of Hon'ble ITAT, Mumbai in a similar case i.e. M/s DHL Danzas Lemuir Pvt. Ltd [TS-752- ITAT -Mumb (2012) TP] which was passed relying the case decision of Hon'ble ITAT in the case M…

TOLL GLOBAL FORWARDING INDIA PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, both the appeals filed by the assessee are allowed

ITA 5533/DEL/2015[2010-11]Status: DisposedITAT Delhi17 Jul 2020AY 2010-11

Bench: Sh. Anil Chaturvedi & Ms Suchitra Kamble(Through Video Conferencing)

Section 142(1)Section 143(2)Section 143(3)Section 144Section 144C(5)Section 920(3)Section 92CSection 92D

YAMI ASSOCIATES,RAJNANDGAON vs. I.T.O.-1, RAJNANDGAON

In the result, the appeal is dismissed

ITA 127/BIL/2015[2009-10]Status: DisposedITAT Raipur25 May 2018AY 2009-10

Bench: Shri N.K. Billaiya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2009-10 M/S Yami Associates, The Income Tax Officer-I, Yalsco Carrier Building, F.C.I. Road, Near Raipur Naka, Ridhi Sidhi Colony, Rajnandgaon (C.G.) Rajnandgaon (C.G.) Vs. Pan: Aaafy7073P (Appellant) (Respondent) Assessee By : None Revenue By : Shri D.K. Jain (Dr) Date Of Hearing: 08/03/2018 Date Of Pronouncement: 25/05/2018

For Appellant: NoneFor Respondent: Shri D.K. Jain (DR)

Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI N.K. BILLAIYA (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2009-10 M/s Yami Associates, The Income Tax Officer-I, Yalsco Carrier Building, F.C.I. Road, Near Raipur Naka, Ridhi Sidhi Colony, Rajnandgaon (C.G.) Rajnandgaon (C.G.) Vs. PAN: AAAFY7073P (Appellant) (Respondent) Assessee by : None Revenue by : Shri D.K. Jain (DR) Date of Hearing: 08/03/2018 Date of Pronouncement: 25/05/2018 O R D E R PER RAM LAL NEGI, JM This appeal has been filed by the assessee against order dated 05.06.2015 passed by the Ld. Commissioner of Income Tax (Appe…