Gurner India Pvt. Ltd. v. DCIT

70 Taxmann.com 240High Court2016#14369 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2023.

Judgments citing Gurner India Pvt. Ltd. v. DCIT

ACIT, New Delhi vs. M/S. Schlumberger Measurement & Systems India Ltd., New Delhi

In the result, the order of the Ld

ITA 5225/DEL/2011[2002-03]Status: DisposedITAT Delhi11 May 2023AY 2002-03
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE, SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Asst. CIT M/s Thales DIS India Circle-25(1) Pvt. Ltd. New Delhi (Earlier known as Vs. Gemalto Digital Security Pvt. Ltd.) 4th Floor, A-Wing, Lotus Tower, Community Centre, New Friends Colony, New Delhi PAN-AABCS 5455P (Appellant) (Respondent) Appellant by Shri Rajesh Kumar, CIT-DR Respondent by Ms. Shashi M. Kapila, Advocate Shri R.R.Maura, Pravesh Sharma and Sushil Kumar, Advs. Date of Hearing 03/04/2023 Date of Pronouncement 11/05/2023 ORDER PER YOGE…

Qualcom India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal filed by assessee stands allowed for statistical purposes

ITA 1810/DEL/2014[2009-10]Status: DisposedITAT Delhi03 Jun 2019AY 2009-10

Bench: Shri N.S. Saini & Smt. Beena A Pillaiay: 2009-10

For Appellant: Sh. Naveen K. Aggarwal &For Respondent: Sh. Sanjay I Bara, CIT, DR
Section 10ASection 92C(3)

…ilized by assessee for manufacture of the final product, cannot be treated decisive to consider such separate transactions as a single transactions. 29 AY: 2009-10 15.6. Coordinate Bench of this Tribunal in case of Gurner India Pvt. Ltd. vs DCIT reported in 70 Taxmann.com 240 has observed as under: “5.2 The key question which, therefore, falls for our consideration is whether the segregation of these two transactions of payment of Royalty and Fees for technical services from the other international transaction, is justified? 5.3 The Hon'ble jurisdictional High Court in Sony Ericson Mobile Communication India (…

Corning Sas- India Branch Office, Gurugram vs. DDIT (International Taxation), Gurgaon

ITA 816/DEL/2017[2012-13]Status: DisposedITAT Delhi29 May 2017AY 2012-13

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri Amrendra Kumar, CIT DR &
Section 143Section 143(3)Section 144CSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’ : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.548/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.816/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.817/Del./2016 (ASSESSMENT YEAR : 2011-12) Corning SAS-India Branch Office, vs. DDIT, 2nd Floor, DLF Building 9B, Circle 3 (2), DLF Cyber City, Phase III, International Taxation, Gurgaon – 122 002. New Delhi. (PAN : AAACC3889Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Vohra, Senior Advocate, Shri Neeraj Jain, Advocate & Ms. Deepika Agarwal, CA REVENUE BY…

Corning Sas- India Branch Office, Gurgaon vs. DDIT (International Taxation), New Delhi

ITA 817/DEL/2016[2011-12]Status: DisposedITAT Delhi29 May 2017AY 2011-12

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri Amrendra Kumar, CIT DR &
Section 143Section 143(3)Section 144CSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’ : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.548/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.816/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.817/Del./2016 (ASSESSMENT YEAR : 2011-12) Corning SAS-India Branch Office, vs. DDIT, 2nd Floor, DLF Building 9B, Circle 3 (2), DLF Cyber City, Phase III, International Taxation, Gurgaon – 122 002. New Delhi. (PAN : AAACC3889Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Vohra, Senior Advocate, Shri Neeraj Jain, Advocate & Ms. Deepika Agarwal, CA REVENUE BY…

M/S Corning Sas India Branch Office, Gurgaon vs. DDIT, New Delhi

ITA 548/DEL/2015[2010-11]Status: DisposedITAT Delhi29 May 2017AY 2010-11

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri Amrendra Kumar, CIT DR &
Section 143Section 143(3)Section 144CSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’ : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.548/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.816/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.817/Del./2016 (ASSESSMENT YEAR : 2011-12) Corning SAS-India Branch Office, vs. DDIT, 2nd Floor, DLF Building 9B, Circle 3 (2), DLF Cyber City, Phase III, International Taxation, Gurgaon – 122 002. New Delhi. (PAN : AAACC3889Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Vohra, Senior Advocate, Shri Neeraj Jain, Advocate & Ms. Deepika Agarwal, CA REVENUE BY…

A.W. Faber Castell (India) P.Ltd, Mumbai vs. DCIT 9(1)(1), Mumbai

Appeal of the assessee is partly allowed

ITA 1037/MUM/2017[2012-13]Status: DisposedITAT Mumbai12 Apr 2017AY 2012-13

Bench: Shri C.N. Prasad & Shri Ashwani Taneja

For Appellant: Mr. M.P. LohiaFor Respondent: Mrs. Malathi Sridharan CIT(DR)
Section 144CSection 36(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER I.T.A. No. 1037/Mum/2017 Assessment Yeas: 2012-13 A.W. Faber Castell (India) P. Ltd. DCIT 9 (1) (1). बनाम/ 801 Kamla Executive Park, Off M.V. Mumbai Pin: 40005 RD J.B. Nagar Andheri (E) Vs. Mumbai Pin: 400059 "थायी लेखा सं./जीआइआर सं./PAN/GIR No AACCA3117H (अपीलाथ" /Appellant) (""थ" / Respondent) : Appellant by : Mr. M.P. Lohia Mr. Pranay Gandhi Respondent by : Mrs. Malathi Sridharan CIT(DR) सुनवाई की तारीख / : 24/03/2017 Date of Hearing घोषणा की तारीख / : 12/04/2017 Date…

Praxair India Private Limited, Bangalore vs. ACIT, Bangalore

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

ITA 23/BANG/2012[2007-08]Status: DisposedITAT Bangalore27 Jul 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Shri P.Chandrashekar. CIT(DR)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No.23/Bang/2012 (Assessment year: 2007-08) M/s.Praxair (I) Pvt. Ltd. Post Bag No.4251, No.8, Ulsoor Road, Bangalore-560042. … Appellant PA No.AAACP 9993 J Vs. Asst. Commissioner of Income-tax, LTU, Bangalore … Respondent Appellant by : Shri K.R.Vasudevan, Advocate. Respondent by : Shri P.Chandrashekar. CIT(DR). Date of hearing : 06/06/2016 Date of pronouncement : 27/07/2016 O R D E R Per INTURI RAMA RAO, AM : This is an appeal filed by the assessee direct…

Gurner India Pvt. Ltd. v. DCIT (70 Taxmann.com 240) — Cited in 7 Judgments | BharatTax