How many judgments cite Hinduja Global Solutions Ltd. v. ACIT?

26 judgments on BharatTax cite Hinduja Global Solutions Ltd. v. ACIT (145 ITD 361), spanning 2016 to 2025.

Which sections of the Income Tax Act does Hinduja Global Solutions Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 1961, Section 143(3), Section 234B, Section 144B, Section 156, Section 234A.

Hinduja Global Solutions Ltd. v. ACIT

145 ITD 361Income Tax Appellate Tribunal2013#4557 most cited

What is Hinduja Global Solutions Ltd. v. ACIT authority for?

The LIBOR rate is an appropriate benchmark for determining notional interest on loans or advances given to foreign associated enterprises for transfer pricing purposes.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

Hinduja Global Solutions Ltd. v. ACIT · 145 ITD 361 · LIBOR · benchmarking · foreign AE · notional interest · transfer pricing adjustment · international transaction · section 92

Sections most often in play

Section 1961 Section 143(3)Section 234B Section 144B Section 156 Section 234A Section 270A Section 36(1)(va)

Issues it is cited on

interest on outstanding receivables section 92b corporate guarantee weighted deduction section 35(2ab)transfer pricing adjustment transactional net margin method international transaction section 92 final assessment order dispute resolution panel section 35

Judgments citing Hinduja Global Solutions Ltd. v. ACIT

Tecnimont Private Limited, Mumbai vs. Assistant Commissioner of Income Tax Range 13(3)(2), Mumbai

In the result, both the appeals of the assessee are allowed in

ITA 5427/MUM/2017[2013-14]Status: DisposedITAT Mumbai08 Jan 2020AY 2013-14

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm

Section 143(3)Section 92B(2)

…n to foreign AE's: Technimont Pvt. Ltd. Vs ACIT i. Everest Kanto Cylinder Ltd Vs ACIT (L TU) (ITA No 7073/Mum/2012) (Mumbai Tribunal) ii. M/s PMP Auto Components P. Ltd, (ITA NO.1484/Mum/2014) dated 22 August 2014 iii. Hinduja Global Solutions Ltd Vs ACIT (145 ITD 361) (2013) (Mumbai Tribunal) iv. Tata Autocomp Systems Ltd Vs ACIT (52 SOT 48) (2012) (Mumbai Tribunal) v. Tata Autocomp Systems Ltd Vs ACIT (ITA No 1320 of 2012) (Approved by Bombay High Court) vi. Four Soft Ltd Vs DCIT (142 TT J 358) (2011) (Hyderabad Tribunal) vii. Everest Kanto Cylinder Ltd Vs ACIT (L TU) (ITA No 550/Mum/2014) (Mumbai Tri…

Technimont P.Ltd, Mumbai vs. Asst CIT 13(3)(2), Mumbai

In the result, both the appeals of the assessee are allowed in

ITA 1238/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Jan 2020AY 2012-13

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm

Section 143(3)Section 92B(2)

Aries Agro Ltd, Mumbai vs. DCIT 14(1)(1), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 6484/MUM/2018[2014-15]Status: DisposedITAT Mumbai27 Dec 2019AY 2014-15

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2014-15

For Appellant: Mr. Firoze B. Andhyarujina/For Respondent: Mr. Suhas Kulkarni, DR

Section 143(3)Section 92C

…following decision of the coordinate bench :— i. Great Eastern Shipping Co. Ltd. [IT Appeal No 397 (M) of 2012, dated 10-1- 2014] ii. Mahindra & Mahindra Ltd. [IT Appeal No 7999/M/2011, dated 8-6- 2012]; iii. Hinduja Global Solutions Ltd. v. Addl CIT [2013] 145 ITD 361/35 taxmann.com 348 (Mum. – Trib.) Aries Agro Ltd 5 iv. Aurionpro Solutions Ltd. v. Addl. CIT[2013] 33 taxmann.com187 (Mum. - Trib.); v. Aurobindo Pharma Ltd, v. Asstt. CIT [2014] 42 taxmarm.com 556/62 SOT 214 (Hyd.) vi. Cotton Naturals (I) (P.) Ltd. v. Dy. CIT [2014] 146 ITD 662/32 taxmann.com 219 (Delhi) vii. Siva Industries and Holdings Ltd. v…

Aithent Technologies Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal of the assessee is in part

ITA 257/DEL/2017[2006-07]Status: DisposedITAT Delhi02 Sept 2019AY 2006-07

Bench: Shri Pramod Kumar & Shri K. Narsimha Chary

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH '1-1' NEW DLEHI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI K. NARSIMHA CHARY, JUDICIAL MEMBER ITA.No 257/Del/2017 Assessment Year: 2006-07 Aithent Technologies Pvt. Ltd. A- vs ACIT, 16/9, Vasant Vihar, New Delhi- Circle-2(1), Central Revenue 110057 Building, I.P. Estate, New Delhi-110002 PAN:-AAACS2319H Assessee Revenue Assessee by Shri Atul Ninawat Revenue by Shri Sndeep Kr. Mishra Date of hearing 01/08/2019 Date of pronouncement C72/O9/2019 ORDER PER K. NARSIMHA CHARY. J.M. This is an appeal by M/s Aithent Technologies Pvt. Ltd. (the assessee) being…

Aries Agro Ltd, Mumbai vs. DCIT 14(1)(1), Mumbai

In the result, appeal is partly allowed

ITA 6947/MUM/2017[2013-14]Status: DisposedITAT Mumbai20 Mar 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Firoz B. AndhyarajinaFor Respondent: Shri Manjunath Karkihalli a/w

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.6947/Mum./2017 (Assessment Year : 2013–14) Aries Agro Ltd. Aris House, Plot no.24 Deonar, Govandi (E) ……………. Appellant Mumbai 400 043 PAN – AAACA5035G v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–14(1)(1), Mumbai Assessee by : Shri Firoz B. Andhyarajina Revenue by : Shri Manjunath Karkihalli a/w Shri Manish Kanojia Date of Hearing – 16.01.2019 Date of Order – 20.03.2019 O R D E R PER SAKTIJIT DEY, J.M. This is an appeal by the assessee again…

Essar Steel Orissa Ltd, Mumbai vs. Asst CIT RG 5(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2289/MUM/2014[2008-09]Status: DisposedITAT Mumbai22 Jun 2016AY 2008-09

Bench: Shri Rajendra & Shri C.N. Prasad, आयकर अपील सं /I.Ta No. 2289/Mum/2014 ("नधा"रण वष" / Assessment Year:2008-09 M/S. Essar Steel Orissa The Acit, Range 5(1), बनाम/ Ltd., (Since Merged With Aayakar Bhavan, Vs. Essar Steel India Ltd.), Mumbai-40 020 Essar House, 11, K.K. Marg, Mahalaxmi, Mumbai-400 034 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacfe 1526H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Vijay Mehta अपीलाथ" ओर से/ Appellant By: Shri Vivek A Peram ""यथ" क" ओर से/Respondent By: Purna

For Appellant: Shri Vivek A PeramFor Respondent: Purna

Section 133(6)Section 143(3)Section 144CSection 92C

…e at LIBOR and not the prime lending rate as applied by the TPO. In order to support the said contention, reliance is placed on the following decisions: a) Cotton Naturals (I) Pvt. Ltd. v DCIT [276 CTR 445 (Del)] b) Hinduja Global Solutions Ltd v Addl.CIT [145 ITD 361 (Mum)] c) Siva Industries & Holding Ltd. vs. CIT [145 DJ 497 (Chen)] . advanced by the assessee on 31.01.2008. Hence, if at all interest is to be computed, it has to be computed for 60 days and not 72 days as calculated by the TPO. The TPO has erred in calculating interest from the date of invoice instead of date of payment made which is erroneou…