Hazira Port Pvt. Ltd. v. DCIT Asst.Year

112 Taxmann.com 185High Court2019#16490 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 144BSection 270ASection 144CSection 144C(13)Section 144C(5)Section 194CSection 194J

Issues it is cited on

section 144c(10)benchmarking analysissection 144c(5)directions of the drparm's length pricesection 270section 92casection 92cassociated enterprisedispute resolution panelsection 270asection 92

Judgments citing Hazira Port Pvt. Ltd. v. DCIT Asst.Year

Hazira Port Private Limited, Ahmedabad vs. Dy.Commissioner of Income Tax, Cicle-2(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed on the above terms

ITA 265/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad26 Sept 2025AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Vishal Kalra & Shri Ankit SahniFor Respondent: Shri Prathvi Raj Meena, CIT DR
Section 143(3)Section 144BSection 144CSection 144C(3)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.265/Ahd/2022 (Assessment Year: 2017-18) Hazira Port Pvt. Ltd., Vs. Deputy Commissioner of Office No. 2008, Westgate, Income Tax, Block-D, Makarba, S.G. Highway, Circle-2(1)(1), Ahmedabad-380051 Ahmedabad [PAN No.AAACH9142D] (Appellant) .. (Respondent) Appellant by : Shri Vishal Kalra & Shri Ankit Sahni, ARs Respondent by: Shri Prathvi Raj Meena, CIT DR 02.07.2025 Date of Hearing Date of Pronouncement 26.09.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL…

Royal Canin India Private Limited, Mumbai vs. Assistant Commissioner of Income-Tax, Mumbai

Appeal is hereby dismissed

ITA 6816/MUM/2024[2021-22]Status: DisposedITAT Mumbai28 Apr 2025AY 2021-22

Bench: Shrivikram Singh Yadav & Shri Anikesh Banerjeeroyal Canin India Pvt Ltd Vs Assistant Commissioner Of Income- 1401 & 1402, F Wing, 14Th Tax, Circle 3(1)(1), Floor, Lotus Corporate Park, Aayakar Bhavan, M.K. Road, Cts No.185/A, Graham Firth Mumbai-400 020 Compound, Western Express Highway, Goregaon (East), Mumbai-400 063 Pan: Aadcr4417J Appellant Respondent

For Appellant: ShriK.M. Gupta a/w Shri AnmolFor Respondent: Shri Pankaj Kumar (CIT DR)
Section 143(3)Section 144BSection 144CSection 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRIVIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Royal Canin India Pvt Ltd vs Assistant Commissioner of Income- 1401 & 1402, F Wing, 14th tax, Circle 3(1)(1), Floor, Lotus Corporate Park, Aayakar Bhavan, M.K. Road, CTS No.185/A, Graham Firth Mumbai-400 020 Compound, Western Express Highway, Goregaon (East), Mumbai-400 063 PAN: AADCR4417J APPELLANT RESPONDENT Assessee by : ShriK.M. Gupta a/w Shri Anmol Chhabra Respondent by : Shri Pankaj Kumar (CIT DR) Date of hearing : 24/04/2025 Date of pronouncement : 28/…

Royal Canin India Private Limited, Mumbai vs. Assistant Commissioner of Income-Tax, Circle 3(1)(1), Mumbai

In the result, appeal of the assessee Ground no

ITA 4546/MUM/2024[2020-21]Status: DisposedITAT Mumbai01 Apr 2025AY 2020-21

Bench: Shri Amarjit Singh & Shri Anikesh Banerjee

For Appellant: Shri K.M. Gupta a/w Shri AnmolFor Respondent: Shri Pankaj Kumar (CIT DR)
Section 143(3)Section 144BSection 144CSection 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.4546/Mum/2024 (Assessment year: 2020-21) Royal Canin India Pvt Ltd 1401 & 1402, F Wing, 14th Floor, Lotus Corporate Park, CTS No.185/A, Graham Firth Compound, Western Express Highway, Goregaon (East), Mumbai-400 063 PAN: AADCR4417J VS Assistant Commissioner of Income- tax, Circle 3(1)(1), Aayakar Bhavan, M.K. Road, Mumbai-400 020 APPELLANT RESPONDENT Assessee by : Shri K.M. Gupta a/w Shri Anmol Chhabra Respondent by : Shri Pankaj Kumar (CIT DR) Date of hearin…

Sac Finance Comany Ltd, Hong Kong vs. ACIT, Circle International Taxation 3(1)(2), New Delhi

In the result appeal of the assessee in ITA no

ITA 2336/DEL/2022[2017-18]Status: DisposedITAT Delhi22 Nov 2023AY 2017-18

Bench: Shri Shamim Yahya & Shri Kul Bharatassessment Year: 2017-18

Section 143(3)Section 144CSection 144C(13)Section 48Section 92C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year: 2017-18 SAC Finance Company limited, Vs ACIT, 26/F Tower One Time Square, Circle International Taxation 1 Matheson Street Causeway Bay, 3(1)(2), New Delhi. Hong Kong. PAN- AAYCS9516J APPELLANT RESPONDENT Assessee represented by Sh. S.K. Aggarwal, CA Department represented by Sh. Vijay B. Vasanta, CIT(DR) Date of hearing 31.10.2023 Date of pronouncement 22.11.2023 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the or…

Azz Wsi B V, Mumbai vs. Dy CIT (It) Circle- 1 (1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 7833/MUM/2019[2016-17]Status: DisposedITAT Mumbai28 Mar 2023AY 2016-17
Section 143(3)Section 144C(5)Section 197Section 244ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M/s. AZZ WSI B.V. Vs. The Deputy Commissioner C/o. Deloitte Haskins & Sells of Income Tax LLP International Tax, Indiabulls Finance Centre Circle-1(1)(2), Tower 3, 28th Floor Mumbai Senapati Bapat Marg Elphinstone Road (W) Mumbai – 400 013 PAN/GIR No.AAJCA2260J (Appellant) .. (Respondent) Assessee by Shri Percy Pardiwala & Shri Jeet Kamdar Revenue by Shri Soumendu Kumar Dash Date of Hearing 06/03/2023 Date of Pronouncement 28 /03/2023 आदेश / O R D E R PER M. BALA…