Gruner India (P.) Ltd. v. DIT

77 Taxmann.com 311High Court2017#16109 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2021.

Issues it is cited on

use of equipmentintra group servicescomparable uncontrolled price methodtransfer pricing orderfar analysisrelated party transactionright to receivetested partymliarms length pricecup methodintangible assets

Judgments citing Gruner India (P.) Ltd. v. DIT

Addl. CIT, Special Range- 5, New Delhi vs. Johnson Matthey India Pvt. Ltd., New Delhi

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 889/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Nov 2021AY 2013-14

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2025/Del/2017 : Asstt. Year : 2011-12 Ita No. 279/Del/2018 : Asstt. Year : 2012-13 Ita No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. Cit, Vs M/S Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacj2919A

For Appellant: Sh. Sumit Mangal, Adv. &For Respondent: Sh. Surenderpal, CIT DR &

…FIN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 2025/Del/2017 : Asstt. Year : 2011-12 ITA No. 279/Del/2018 : Asstt. Year : 2012-13 ITA No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. CIT, Vs M/s Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACJ2919A ITA No. 2209/Del/2017 : Asstt. Year : 2011-12 ITA No. 252/Del/2018 : Asstt. Year : 2012-13 ITA No. 253/Del/2018 : Asstt. Year : 2013-14…

Addl.CIT, Special Range-5, New Delhi vs. Johnson Matthey India Pvt. Ltd., New Delhi

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 279/DEL/2018[2012-13]Status: DisposedITAT Delhi03 Nov 2021AY 2012-13

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2025/Del/2017 : Asstt. Year : 2011-12 Ita No. 279/Del/2018 : Asstt. Year : 2012-13 Ita No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. Cit, Vs M/S Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacj2919A

For Appellant: Sh. Sumit Mangal, Adv. &For Respondent: Sh. Surenderpal, CIT DR &

…FIN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 2025/Del/2017 : Asstt. Year : 2011-12 ITA No. 279/Del/2018 : Asstt. Year : 2012-13 ITA No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. CIT, Vs M/s Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACJ2919A ITA No. 2209/Del/2017 : Asstt. Year : 2011-12 ITA No. 252/Del/2018 : Asstt. Year : 2012-13 ITA No. 253/Del/2018 : Asstt. Year : 2013-14…

Johnson Matthey India Pvt. Ltd., New Delhi vs. DCIT, Circle- 13(2), New Delhi

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 253/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Nov 2021AY 2013-14

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2025/Del/2017 : Asstt. Year : 2011-12 Ita No. 279/Del/2018 : Asstt. Year : 2012-13 Ita No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. Cit, Vs M/S Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacj2919A

For Appellant: Sh. Sumit Mangal, Adv. &For Respondent: Sh. Surenderpal, CIT DR &

…FIN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 2025/Del/2017 : Asstt. Year : 2011-12 ITA No. 279/Del/2018 : Asstt. Year : 2012-13 ITA No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. CIT, Vs M/s Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACJ2919A ITA No. 2209/Del/2017 : Asstt. Year : 2011-12 ITA No. 252/Del/2018 : Asstt. Year : 2012-13 ITA No. 253/Del/2018 : Asstt. Year : 2013-14…

Johnson Matthey India Pvt. Ltd., New Delhi vs. DCIT, Circle- 13(2), New Delhi

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 252/DEL/2018[2012-13]Status: DisposedITAT Delhi03 Nov 2021AY 2012-13

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2025/Del/2017 : Asstt. Year : 2011-12 Ita No. 279/Del/2018 : Asstt. Year : 2012-13 Ita No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. Cit, Vs M/S Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacj2919A

For Appellant: Sh. Sumit Mangal, Adv. &For Respondent: Sh. Surenderpal, CIT DR &

…FIN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 2025/Del/2017 : Asstt. Year : 2011-12 ITA No. 279/Del/2018 : Asstt. Year : 2012-13 ITA No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. CIT, Vs M/s Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACJ2919A ITA No. 2209/Del/2017 : Asstt. Year : 2011-12 ITA No. 252/Del/2018 : Asstt. Year : 2012-13 ITA No. 253/Del/2018 : Asstt. Year : 2013-14…

Johnson Matthey India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 2209/DEL/2017[2011-12]Status: DisposedITAT Delhi03 Nov 2021AY 2011-12

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2025/Del/2017 : Asstt. Year : 2011-12 Ita No. 279/Del/2018 : Asstt. Year : 2012-13 Ita No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. Cit, Vs M/S Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacj2919A

For Appellant: Sh. Sumit Mangal, Adv. &For Respondent: Sh. Surenderpal, CIT DR &

…FIN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 2025/Del/2017 : Asstt. Year : 2011-12 ITA No. 279/Del/2018 : Asstt. Year : 2012-13 ITA No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. CIT, Vs M/s Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACJ2919A ITA No. 2209/Del/2017 : Asstt. Year : 2011-12 ITA No. 252/Del/2018 : Asstt. Year : 2012-13 ITA No. 253/Del/2018 : Asstt. Year : 2013-14…

Addl. CIT, New Delhi vs. M/S. Johnson Matthey India Pvt. Ltd., New Delhi

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 2025/DEL/2017[2011-12]Status: DisposedITAT Delhi03 Nov 2021AY 2011-12

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2025/Del/2017 : Asstt. Year : 2011-12 Ita No. 279/Del/2018 : Asstt. Year : 2012-13 Ita No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. Cit, Vs M/S Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacj2919A

For Appellant: Sh. Sumit Mangal, Adv. &For Respondent: Sh. Surenderpal, CIT DR &

…FIN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 2025/Del/2017 : Asstt. Year : 2011-12 ITA No. 279/Del/2018 : Asstt. Year : 2012-13 ITA No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. CIT, Vs M/s Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACJ2919A ITA No. 2209/Del/2017 : Asstt. Year : 2011-12 ITA No. 252/Del/2018 : Asstt. Year : 2012-13 ITA No. 253/Del/2018 : Asstt. Year : 2013-14…

Gruner India (P.) Ltd. v. DIT (77 Taxmann.com 311) — Cited in 6 Judgments | BharatTax