Honda Motor Cycle and Scooter India Pvt. Ltd. v. ACIT

Q: How many judgments cite Honda Motor Cycle and Scooter India Pvt. Ltd. v. ACIT?

10 judgments on BharatTax cite Honda Motor Cycle and Scooter India Pvt. Ltd. v. ACIT (56 Taxmann.com 237), spanning 2017 to 2023.

56 Taxmann.com 237High Court2015#10677 most cited

What is Honda Motor Cycle and Scooter India Pvt. Ltd. v. ACIT authority for?

When comparables charge depreciation at a different rate than the assessee, suitable adjustments must be made to the profits of the comparables. This involves recomputing the depreciation of comparable companies using the straight-line method at the rates applied by the assessee.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2023.

Also referred to as

Honda Motor Cycle and Scooter India Pvt. Ltd. v. ACIT · depreciation adjustment · comparable companies · transfer pricing · arm's-length price · straight-line method · rates of depreciation

Judgments citing Honda Motor Cycle and Scooter India Pvt. Ltd. v. ACIT

De Diamond Electric India Pvt. Ltd., Rewari vs. DCIT, New Delhi

In the result, the appeal is partly allowed

ITA 1109/DEL/2017[2010-11]Status: DisposedITAT Delhi19 Jan 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2010-11

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2010-11 DE Diamond Electric India Vs. DCIT, Pvt. Ltd., Circle-10(1), Plot No. 38, Sector-5, HSIIDC New Delhi Growth Centre, Phase-II, Bawal, Rewari, Haryana PAN :AACCD6342B (Appellant) (Respondent) Appellant by Sh. Ashutosh M. Rastogi, Advocate Sh. Garvit Sosain, Advocate Respondent by Sh. Mrinal Kumar Das, Sr. DR Date of hearing 21.10.2022 Date of pronouncement 19.01.2023 ORDER PER SAKTIJIT DEY, JM: The present appeal by the assessee arises of orde…

De Daimond Electric India Pvt. Ltd., Rewari vs. Jt.CIT, New Delhi

In the result, appeal of the assessee is partly allowed as

ITA 600/DEL/2017[2012-13]Status: DisposedITAT Delhi10 Feb 2022AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Challa Nagendra Prasadआयकर अपील सं./I.T.A. No.600/Del/2017) ("नधा"रण वष" / Assessment Year: 2012-13)

For Appellant: Gravit Gosain, AdvFor Respondent: 29.11.2021

Section 144C(5)Section 92CSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “DELHI” ‘I-1’ BENCH, DELHI BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.600/DEL/2017) ("नधा"रण वष" / Assessment Year: 2012-13) De Diamond Electric India Pvt. Jt. CIT, बनाम/ Ltd., Special Range-3, Vs. Plot No. 38, Sector-5, New Delhi. HSIIDC Growth Centre, Phase-II, Bawal, Rewari. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCD6342B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) S/Shri Ashutosh Mohan Rastogi & अपीलाथ" ओर से /Appellant by : Gravit Gosain, Adv. Shri Surender Pal, CIT (DR) ""यथ" क" ओर से/Re…

M/S Roki Minda Co. Pvt. Ltd., Delhi vs. ACIT, New Delhi

In the result appeal of the assessee is allowed on the above contentions keeping all other issues open

ITA 6555/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Nov 2020AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishiroki Minda Co. Pvt. Ltd, Vs. Acit, B-64/1, Wazipur Indl. Area, Circle-21(1), Delhi New Delhi Pan: Aajca3556F (Appellant) (Respondent)

For Appellant: Shri Pradeep Dinodia, AdvFor Respondent: Ms. Nidhi Sharma, Sr. DR

Section 143Section 144CSection 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Roki Minda Co. Pvt. Ltd, Vs. ACIT, B-64/1, Wazipur Indl. Area, Circle-21(1), Delhi New Delhi PAN: AAJCA3556F (Appellant) (Respondent) Assessee by : Shri Pradeep Dinodia, Adv Revenue by: Ms. Nidhi Sharma, Sr. DR Date of Hearing 21/08/2020 Date of pronouncement 19/11/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the appellant/assessee Rocki Minda company private limited for assessment year 2012 – 13 against the order passed by the Asst Comm…

DCIT 1(1)(1), Mumbai vs. Alstom India Ltd, Mumbai

In the result, the assessee’s appeals are partly allowed, assessee’s cross objection is dismissed and Revenue’s appeals are dismissed

ITA 1727/MUM/2015[2010-11]Status: DisposedITAT Mumbai31 Aug 2020AY 2010-11

Bench: Shri Shamim Yahya & Shri Amarjit Singh: A.Y : 2010-11

For Appellant: Ms. Fereshte Sethna &For Respondent: Shri Anand Mohan

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER : A.Y : 2010-11 DCIT – 1(1)(1), vs. M/s. Alstom India Ltd., Mumbai. (Appellant) (Formerly Alstom Project India Ltd.) The International, 5th floor, 16, New Marine Lines, Off M.K. Road, Mumbai 400 020. PAN : AABCA8679F (Respondent) CO NO. 71/MUM/2015 : A.Y : 2010-11 (in ITA NO. 1727/MUM/2015) M/s. Alstom India Ltd., vs. ITO – 1(1)(1), The International, 5th floor, 16, Mumbai. (Respondent/ New Marine Lines, Off M.K. Road, Orig. Appellant) Mumbai 400 020. PAN : AABCA867…

ITO 10(3)(2), Mumbai vs. Jardine Lloyed Thompson P.Ltd, Mumbai

In the result, appeal is dismissed

ITA 2181/MUM/2014[2009-10]Status: DisposedITAT Mumbai12 Jun 2019AY 2009-10

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Nishant Thakkar a/wFor Respondent: Shri Anand Mohan

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.2181/Mum./2014 (Assessment Year : 2009–10) Income Tax Officer ……………. Appellant Ward–10(3)–2, Mumbai v/s Jardine Lloyed Thompson Pvt. Ltd. 1103, 11th Floor, Kensingston SEZ Hiranandani Business Park ……………. Respondent Powai, Mumbai 400 076 PAN – AABCJ8288K Assessee by : Shri Nishant Thakkar a/w Ms. Jasmin Amalsadwala Revenue by : Shri Anand Mohan Date of Hearing – 03.04.2019 Date of Order – 12.06.2019 O R D E R PER SAKTIJIT DEY. J.M. Aforesaid appeal at th…

Smith & Nephew Healthcare P.Ltd, Mumbai vs. ITO 11(2)(3), Mumbai

In the result, appeal is partly allowed

ITA 2028/MUM/2016[2011-12]Status: DisposedITAT Mumbai24 May 2019AY 2011-12

Bench: Shri Saktijit Deyand Shri Rajesh Kumar

For Appellant: Shri M.P. Lohia a/wFor Respondent: Shri Manish Kumar Singh a/w

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA no.2028/Mum./2016 (Assessment Year : 2011–12) Smith & Nephew Healthcare Pvt. Ltd. 501–509, Dynasty Business Park 5th Floor, Kurla Andheri Road ……………. Appellant Andheri (East), Mumbai 400 059 PAN – AAACS8136N v/s Income Tax Officer ……………. Respondent Ward–11(2)(3), Mumbai Revenue by : Shri Manish Kumar Singh a/w Shri Ashim Kumar Modi Assessee by : Shri M.P. Lohia a/w Shri Hemen Chandariya Date of Hearing – 01.03.2019 Date of Order – 24.05.2019 O R D E R PER SAKTIJIT DE…

Deputy Commisisoner of Income-Tax vs. Wika Instruments India Pvt. Ltd., Pune

In the result, appeal of assessee is allowed and appeal of Revenue is dismissed

ITA 764/PUN/2015[2010-11]Status: DisposedITAT Pune25 Apr 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am

For Appellant: Shri Nikhil PathakFor Respondent: Shri Rajeev Kumar, CIT

Section 143(3)Section 92C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA No.760/PUN/2015 यििाारण वषा / Assessment Year : 2010-11 WIKA Instruments India Pvt. Ltd., Plot No.40, Gat No.94+100, High Cliff Industrial Estate, Village Kesanand, अऩीऱाथी/Appellant Pune – 412207 …. PAN: AAACW2665A Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 12, Pune आयकर अपीऱ सं. / ITA No.764/PUN/2015 यििाारण वषा / Asse…

Wika Instruments India Pvt. Ltd., Pune vs. Deputy Commisisoner of Income-Tax

In the result, appeal of assessee is allowed and appeal of Revenue is dismissed

ITA 760/PUN/2015[2010-11]Status: DisposedITAT Pune25 Apr 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am

For Appellant: Shri Nikhil PathakFor Respondent: Shri Rajeev Kumar, CIT

Section 143(3)Section 92C

Pangea3 Legal Database Systems P.Ld, Mumbai vs. ITO WD 3(2)(4), Mumbai

In the result, the appeal of the assessee is partly allowed for statistical purposes, whereas the appeal of the Revenue is dismissed

ITA 2128/MUM/2014[2009-10]Status: DisposedITAT Mumbai06 Mar 2017AY 2009-10

Bench: Shri Amit Shukla & Shri Manoj Kumar Aggarwalassessment Year: 2009-10

For Appellant: Shri Rajan Vora, &For Respondent: Mrs. Malathi Shridharan, CIT DR

Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2009-10 Pangea3 & Legal Income Tax Officer, Ward- Database Systems Pvt. 3(2)(4), Room No.673, 6th Ltd., 102-B, Leela floor, Aayakar Bhavan, M.K. Vs. Business Park, Andheri Marg, Mumbai-400020 Kurla Road, Andheri (East), Mumbai-400 060 PAN: AADCP8581H) (Appellant) (Respondent) & Assessment Year: 2009-10 Income Tax Officer, Pangea3 & Legal Database Ward-3(2)(4), Room Systems Pvt. Ltd. No.673, 6th floor, 102-B, Leela Business Vs. Aayakar Bhavan,…

ITO 3(2)(4), Mumbai vs. Pangea 3 Legal Data Base Systems P.Ltd, Mumbai

In the result, the appeal of the assessee is partly allowed for statistical purposes, whereas the appeal of the Revenue is dismissed

ITA 1958/MUM/2014[2009-10]Status: DisposedITAT Mumbai06 Mar 2017AY 2009-10

Bench: Shri Amit Shukla & Shri Manoj Kumar Aggarwalassessment Year: 2009-10

For Appellant: Shri Rajan Vora, &For Respondent: Mrs. Malathi Shridharan, CIT DR

Section 143(3)Section 144C(5)