Honda Trading Corporation v. DCIT

61 Taxmann.com 223Reported decision2015#11923 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2019 to 2024.

Issues it is cited on

section 16asection 92ca(3a)section 292bbtransfer pricing ordersection 153(1)related party transactionsection 16section 92ca(3)comparable companiesarm's length pricesection 127section 153b

Judgments citing Honda Trading Corporation v. DCIT

Inmobi Technology Services Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle3(1)(1), Bangalore

In the result appeals filed by assessee for AY

ITA 303/BANG/2022[2017-18]Status: DisposedITAT Bangalore11 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A Nos. 303 & 839/Bang/2022

For Appellant: Shri Chaitanya, Sr. Advocate a/wFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(2)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A Nos. 303 & 839/Bang/2022 Assessment Years : 2017-18 & 2018-19 APPELLANT M/s. InMobi Technology Services Pvt. Ltd., 7th Floor, Block Delta, B Block, Embassy Tech Square, Kadubeesanahalli, Varthur Hobli, Bangalore - 560 103. PAN: AACCI7117F RESPONDENT The Deputy Commissioner of Income Tax, Circle - 3(1)(1), Vs. Bangalore. Assessee by : Shri Chaitanya, Sr. Advocate a/w. Shri L. Bharath, CA Revenue by : Ms. Neera Malhotra, CIT-DR Date of Hearing : 22-04-2024 Date of…

Idea Cellular Limited (As Successor to Spice Communications Limited), Mumbai vs. Dy. CIT, Circle- 3(2), Mumbai

In the result, the appeals of the Revenue are dismissed

ITA 3425/MUM/2014[2009-10]Status: DisposedITAT Mumbai24 Feb 2023AY 2009-10

Bench: The Ld. Cit(A) Is Interconnected With Ground No.Ii. Hence, They Are Taken Up Together For Disposal.

Section 143(3)Section 194HSection 40Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I-2‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Vodafone Idea Ltd.(As Vs. Dy.Commissioner of Income successor to Spice Tax, Circle-3(2) Room No.608, 6th Floor Communications Limited 10th Floor, Birla Centurion Aayakar Bhavan Century Mills Compound M.K.Road, Mumbai-400020 Pandurang Budhkar Marg Worli, Mumbai – 400 030 PAN/GIR No.AAACB2100P (Appellant) .. (Respondent) Assessee by Shri J.D. Mistry & Ms. Manshi Padhiar Revenue by Shri T.Shankar Date of Hearing 01/12/2022 Date of Pronouncement 24/02/2023 आदेश / O R…

M/S Sap Labs India Private Limited, Bangalore vs. DCIT, Bangalore

In the result appeal filed by the assessee stands partly allowed and appeal filed by the revenue stands dismissed

ITA 561/BANG/2015[2010-11]Status: DisposedITAT Bangalore28 Jul 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 561/Bang/2015 Assessment Year : 2010-11 M/S. Sap Labs India Pvt. Ltd., The Deputy No. 138, Export Promotion Commissioner Of Industrial Park, Income Tax, Whitefield, Circle – 6 (1)(1), Bangalore – 560 066. Bangalore. Vs. Pan: Aafcs3649P Appellant Respondent & It(Tp)A No. 437/Bang/2015 (By Revenue) : Shri Aliasgar Rampurawala, Assessee By Ca Revenue By : Shri Arun Kumar, Cit Dr Date Of Hearing : 20-06-2022 Date Of Pronouncement : 28-07-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee As Well As Revenue Against Final Assessment Order Dated 29.01.2015 Passed By The Ld.Dcit, Circle – 6(1)(2), Bangalore For Assessment Year 2010-11 On Following Consolidated Grounds Of Appeal. Assessee’S Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another.

For Respondent: Shri Arun Kumar, CIT DR
Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 561/Bang/2015 Assessment Year : 2010-11 M/s. SAP Labs India Pvt. Ltd., The Deputy No. 138, Export Promotion Commissioner of Industrial Park, Income Tax, Whitefield, Circle – 6 (1)(1), Bangalore – 560 066. Bangalore. Vs. PAN: AAFCS3649P APPELLANT RESPONDENT & IT(TP)A No. 437/Bang/2015 (By Revenue) : Shri Aliasgar Rampurawala, Assessee by CA Revenue by : Shri Arun Kumar, CIT DR Date of Hearing : 20-06-2022 Date of Pronouncement : 28-07-2022 ORDER PER BEENA PIL…

D.C.I.T., Bangalore vs. M/S Sap Labs India Pvt. Ltd., Bangalore

In the result appeal filed by the assessee stands partly allowed and appeal filed by the revenue stands dismissed

ITA 437/BANG/2015[2010-11]Status: DisposedITAT Bangalore28 Jul 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 561/Bang/2015 Assessment Year : 2010-11 M/S. Sap Labs India Pvt. Ltd., The Deputy No. 138, Export Promotion Commissioner Of Industrial Park, Income Tax, Whitefield, Circle – 6 (1)(1), Bangalore – 560 066. Bangalore. Vs. Pan: Aafcs3649P Appellant Respondent & It(Tp)A No. 437/Bang/2015 (By Revenue) : Shri Aliasgar Rampurawala, Assessee By Ca Revenue By : Shri Arun Kumar, Cit Dr Date Of Hearing : 20-06-2022 Date Of Pronouncement : 28-07-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee As Well As Revenue Against Final Assessment Order Dated 29.01.2015 Passed By The Ld.Dcit, Circle – 6(1)(2), Bangalore For Assessment Year 2010-11 On Following Consolidated Grounds Of Appeal. Assessee’S Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another.

For Respondent: Shri Arun Kumar, CIT DR
Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 561/Bang/2015 Assessment Year : 2010-11 M/s. SAP Labs India Pvt. Ltd., The Deputy No. 138, Export Promotion Commissioner of Industrial Park, Income Tax, Whitefield, Circle – 6 (1)(1), Bangalore – 560 066. Bangalore. Vs. PAN: AAFCS3649P APPELLANT RESPONDENT & IT(TP)A No. 437/Bang/2015 (By Revenue) : Shri Aliasgar Rampurawala, Assessee by CA Revenue by : Shri Arun Kumar, CIT DR Date of Hearing : 20-06-2022 Date of Pronouncement : 28-07-2022 ORDER PER BEENA PIL…

Tata Power Solar Systems Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal filed by the assessee stands allowed on the legal issue

ITA 699/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Mar 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 548/Bang/2016 Assessment Year : 2011-12 M/S. Tata Power Solar The Deputy Systems Ltd., Commissioner Of 78, Electronic City, Income Tax, Hosur Road, Circle – 7(1)(1), Bangalore – 560 100. Bangalore. Vs. Pan: Aaact4660J Appellant Respondent & It(Tp)A No. 699/Bang/2016 Assessment Year : 2011-12 (By Assessee) Assessee By : Shri Kanchun Kaushal, Ca : Shri Manjunath Karkihalli, Revenue By Cit-Dr Date Of Hearing : 14-02-2022 Date Of Pronouncement : 30-03-2022 Order Per Beena Pillaipresent Cross Appeals By Assessee & Revenue Arises Out Of Final Assessment Order Dated 28.01.2016 Passed By The Ld.Dcit, Circle -7 (1)(1), Bangalore For Assessment Year 2011-12 On Following Grounds Of Appeal: It(Tp)A No. 548/Bang/2016 (Revenue’S Appeal): “1. The Directions Of The Dispute Resolution Panel Are Opposed To Law & Facts Of The Case.

For Appellant: Shri Kanchun Kaushal, CA
Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 548/Bang/2016 Assessment Year : 2011-12 M/s. Tata Power Solar The Deputy Systems Ltd., Commissioner of 78, Electronic City, Income Tax, Hosur Road, Circle – 7(1)(1), Bangalore – 560 100. Bangalore. Vs. PAN: AAACT4660J APPELLANT RESPONDENT & IT(TP)A No. 699/Bang/2016 Assessment Year : 2011-12 (By Assessee) Assessee by : Shri Kanchun Kaushal, CA : Shri Manjunath Karkihalli, Revenue by CIT-DR Date of Hearing : 14-02-2022 Date of Pronouncement : 30-03-2022 ORDER…

DCIT, Bangalore vs. M/S Tata Power Solar Systems Ltd., Bangalore

In the result, the appeal filed by the assessee stands allowed on the legal issue

ITA 548/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Mar 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 548/Bang/2016 Assessment Year : 2011-12 M/S. Tata Power Solar The Deputy Systems Ltd., Commissioner Of 78, Electronic City, Income Tax, Hosur Road, Circle – 7(1)(1), Bangalore – 560 100. Bangalore. Vs. Pan: Aaact4660J Appellant Respondent & It(Tp)A No. 699/Bang/2016 Assessment Year : 2011-12 (By Assessee) Assessee By : Shri Kanchun Kaushal, Ca : Shri Manjunath Karkihalli, Revenue By Cit-Dr Date Of Hearing : 14-02-2022 Date Of Pronouncement : 30-03-2022 Order Per Beena Pillaipresent Cross Appeals By Assessee & Revenue Arises Out Of Final Assessment Order Dated 28.01.2016 Passed By The Ld.Dcit, Circle -7 (1)(1), Bangalore For Assessment Year 2011-12 On Following Grounds Of Appeal: It(Tp)A No. 548/Bang/2016 (Revenue’S Appeal): “1. The Directions Of The Dispute Resolution Panel Are Opposed To Law & Facts Of The Case.

For Appellant: Shri Kanchun Kaushal, CA
Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 548/Bang/2016 Assessment Year : 2011-12 M/s. Tata Power Solar The Deputy Systems Ltd., Commissioner of 78, Electronic City, Income Tax, Hosur Road, Circle – 7(1)(1), Bangalore – 560 100. Bangalore. Vs. PAN: AAACT4660J APPELLANT RESPONDENT & IT(TP)A No. 699/Bang/2016 Assessment Year : 2011-12 (By Assessee) Assessee by : Shri Kanchun Kaushal, CA : Shri Manjunath Karkihalli, Revenue by CIT-DR Date of Hearing : 14-02-2022 Date of Pronouncement : 30-03-2022 ORDER…

D.C.I.T., Bangalore vs. M/S Swiss Reshared Services India Pvt. Ltd., Bangalore

In the result, the appeal filed by the assessee stands allowed on the legal issue

ITA 438/BANG/2015[2010-11]Status: DisposedITAT Bangalore30 Dec 2021AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 290/Bang/2015 Assessment Year : 2010-11 M/S. Swiss Re Global Business Solution India Pvt. Ltd. (Previously Known As Swiss Re The Deputy Shared Services India Pvt. Ltd.), Commissioner Of 2Nd To 5Th Floor, Fairwinds Income Tax, Building, Embassy Golf Links Circle – 6(1)(2), Business Park, Challaghatta Vs. Bangalore. Village, Varthur Hobli, Bangalore, Karnataka – 560 071. Pan: Aaecs8786L Appellant Respondent & It(Tp)A No. 438/Bang/2015 Assessment Year : 2010-11 (By Revenue) : Shri Nageswar Rao, Assessee By Advocate : Shri Sumer Singh Revenue By Meena, Cit Dr (Osd) Date Of Hearing : 23-12-2021 Date Of Pronouncement : 30 -12-2021 Order Per Bench Present Appeal Is Filed By Assessee Against Final Assessment Order Dated 29.01.2015 Passed By The Ld.Dcit, Circle – 6(1)(2), Bangalore For Assessment Year 2010-11 On Following Grounds Of Appeal.

Section 143(3)Section 144C(13)Section 234BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 290/Bang/2015 Assessment Year : 2010-11 M/s. Swiss Re Global Business Solution India Pvt. Ltd. (previously known as Swiss Re The Deputy Shared Services India Pvt. Ltd.), Commissioner of 2nd to 5th Floor, Fairwinds Income Tax, Building, Embassy Golf Links Circle – 6(1)(2), Business Park, Challaghatta Vs. Bangalore. Village, Varthur Hobli, Bangalore, Karnataka – 560 071. PAN: AAECS8786L APPELLANT RESPONDENT & IT(TP)A No. 438/Bang/2015 Assessment Year : 2010-11…

M/S. Acer India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

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

ITA 502/BANG/2017[2012-13]Status: DisposedITAT Bangalore10 May 2019AY 2012-13

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri Ajay Vohra, Sr. Advocate & Shri Niranjan, AdvocateFor Respondent: Dr. Pradeep Kumar, CIT (DR)
Section 143(3)Section 144C(13)Section 153Section 234BSection 271(1)(c)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.502/Bang/2017 Assessment year : 2012-13 Acer India Pvt. Ltd., Vs. The Dy. Commissioner of Income-tax, No.13, 6th Floor, Embassy Heights, Circle-1(1)(2), Magrath Road, Next to Hosmat Hospital Bengaluru. Bengaluru-560 025. PAN – AACCA 1237 A APPELLANT RESPONDENT IT(TP)A No.2837/Bang/2017 Assessment year : 2013-14 Acer India Pvt. Ltd., Vs. The Dy. Commissioner of Income-tax, No.13, 6th Floor, Embassy Heights, Circle-1(1)(1), Magrath Road, Next to Ho…

M/S Volvo India Pvt. Ltd vs. ACIT, Bangalore

In the result, appeal of the Assessee is partly allowed

ITA 1537/BANG/2012[2008-09]Status: DisposedITAT Bangalore08 May 2019AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri Ajay Vohra, Sr. Advocate &For Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 139Section 143Section 143(3)Section 144Section 153(1)Section 18

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER IT(TP)A No.1537/Bang/2012 Assessment year : 2008-09 M/s. Volvo India Pvt. Ltd., Vs. The Assistant Commissioner of Yelchenahalli Village, Income Tax (LTU), Tavareker Post, Hoskote, Bangalore. Bangalore – 562 122. PAN: AAACV 6747N APPELLANT RESPONDENT Appellant by : Shri Ajay Vohra, Sr. Advocate & Ms. Tejasvi Jain, CA Respondent by : Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru. Date of hearing : 30.04.2019 Date of Pronouncement : 08.05.2019 O R D E R Per N V Vasudeva…

Honda Trading Corporation v. DCIT (61 Taxmann.com 223) — Cited in 9 Judgments | BharatTax