Hyderabad Benches in BS Ltd. v. ACIT

94 Taxmann.com 346Reported decision2018#7547 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 115BBESection 139(1)Section 143(3)Section 144B(1)Section 144CSection 144C(1)Section 144C(10)Section 144C(13)

Issues it is cited on

eligible assesseesection 144c(3)section 156section 144c(1)arms length pricesection 92ca(3)section 144c(5)section 144c(13)associated enterprisestransfer pricing adjustmentdispute resolution panelsection 274

Judgments citing Hyderabad Benches in BS Ltd. v. ACIT

DEFSYS SOLUTIONS PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-15, NEW DELHI

In the result the appeal of the assessee in ITA No

ITA 758/DEL/2023[2019-20]Status: DisposedITAT Delhi28 Mar 2024AY 2019-20

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Rajesh Kumar, CIT-DR
Section 115BSection 139(1)Section 144CSection 153ASection 156Section 270ASection 271ASection 274Section 36(1)(va)Section 37(1)

…assessee itself has referred to it as draft assessment order. 1. The ld. DR placed strong reliance on the following decisions: (i) Pricewaterhouse Coopers Pvt Ltd 117 Taxmann.com 276 (ii) Hitachi Astemo Haryana Pvt Ltd ITA No. 1005/DEL/2022 (iii) BS Ltd. 94 Taxmann.com 346 (iv) Himalaya Drug Company 123 Taxmann.com 302 (v) Caterpillar Global Mining Europe GMBH 136 Taxmann.com 406 [ITAT Hyderabad] 12. We have given thoughtful consideration to the orders of the authorities below and have carefully considered the judicial decisions relied upon by both the sides. The ld. DR has heavily relied upon the decis…

M/S. BRIGHTSTAR INFRASTRUCTURE PVT. LTD,MUMBAI vs. ADDL/JT/DY/CIT/ITO/NFAC, DELHI

In the result, the appeal of the assesse is allowed

ITA 746/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Jun 2023AY 2017-18
For Appellant: Ketan Ved/Ms. Urvi Mehta/For Respondent: Aditya M Rai
Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 156Section 234BSection 270A

…P a g e | 1 Brightstar Infrastructure Pvt. Ltd. Vs.Add/Joint/DCIT/ITO, NFAC IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Brightstar Infrastructure Vs. Additional/Joint/Deputy/ Private Limited Assistant Commissioner 610, Tulsiani Chambers of Income Tax/Income Nariman Point, Tax Officer, National Mumbai – 400021 Faceless Assessment Center, Delhi स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCB8367Q Appellant .. Respondent [ Appellant by : Ketan Ved/Ms. Urvi Mehta/ Abdulkadir Jawadwala Respondent by : Aditya M Rai Date of Hea…

LORD INDIA P.LTD,MUMBAI vs. ASST CIT 10(2)(1), MUMBAI

In the result we allow the additional ground raised by the assessee and quash the assessment order

ITA 424/MUM/2016[2011-12]Status: DisposedITAT Mumbai24 Apr 2023AY 2011-12

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhaillord India Private Vs. Assistant Commissioner Limited (F Ormer Ly Know N A S L Ord Of Income-Tax, Circle- India C Hem Ica L Pr Od Uct S Pv T. Lt D. ) 10(2)(1), Room No. 509, A/401-404, 215 – Atrium Aayakar Bhavan, Chakala, Andheri – Kurla M.K. Road, Road Andheri (East) Mumbai - 400020 Mumbai - 400093 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacu0785H Appellant .. Respondent Appellant By : M.P. Lohia Respondent By : Dr. Samual Pitta Date Of Hearing 29.03.2023 Date Of Pronouncement 24.04.2023 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assesse Is Directed Against The Order Passed By The Drp-1, Mumbai Dated 26.02.2015 For A.Y. 2011- 12. The Assesse Has Raised The Following Grounds Before Us: “1. Transfer Pricing - Availing Of Intra-Group Services 1.1 On The Facts & Circumstances Of The Case & In Law, The Learned Acit/ Drp Erred In Determining The Arm'S Length Price In Relation To The International Transaction Relating To The Availing Of Group Benefit Services/ Technical Service Management Services (Hereinafter Referred To As "Intra-Group Services") Of Rs.1,14,87,092 To Be Rs. 22,97,418/-, Thus Making An Adjustment Of Rs.91,89,674/- & Thereby Disregarding The Fact That The Appellant Had Received The Services For The Purposes Of Its Business. In Doing So, The Learned Acit/ Drp Grossly Erred By Not Appreciating The Commercial Wisdom/ Expediency Of The Appellant

For Appellant: M.P. LohiaFor Respondent: Dr. Samual Pitta
Section 40

…P a g e | 1 Lord India Pvt. Ltd. vs. ACIT, Circle 10(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Lord India Private Vs. Assistant Commissioner Limited (f ormer ly know n a s L ord of Income-tax, Circle- India C hem ica l Pr od uct s Pv t. Lt d. ) 10(2)(1), Room No. 509, A/401-404, 215 – Atrium Aayakar Bhavan, Chakala, Andheri – Kurla M.K. Road, Road Andheri (East) Mumbai - 400020 Mumbai - 400093 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACU0785H Appellant .. Respondent Appellant by : M.P. Lohia Responde…

GLOBAL HOSPITALITY LICENSING SARL,MUMBAI vs. DCIT (IT) RANGE - 2 (3)(2), MUMBAI

In the result we allow the additional ground raised by the assessee and quash the assessment order

ITA 1136/MUM/2019[2012-13]Status: DisposedITAT Mumbai28 Mar 2023AY 2012-13

Bench: Shri Vikas Awasthy & Shri Amarjit Singhglobal Hospitality Vs. Deputy Commissioner Of Licensing Sarl Income Tax (I.T.) C/O Marriot Hotels India Range-2(3)(2) Private Limited 303A, Room No. 1702, 17Th 304, Fulcrum, B-Wing, Floor, Air India Building, Hiranandani Business Nariman Point, Park, Sahar Road, Mumbai - 400021 Andheri (East), Mumbai – 400099 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcg5657K Appellant .. Respondent Appellant By : Paras Savla Pratik Poddar Respondent By : Soumendu Kumar Das

For Appellant: Paras SavlaFor Respondent: Soumendu Kumar Das

…P a g e | 1 Global Hospitality Licensing SARL Vs. DCIT(IT) Range-2(3)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Global Hospitality Vs. Deputy Commissioner of Licensing SARL Income Tax (I.T.) C/o Marriot Hotels India Range-2(3)(2) Private Limited 303A, Room No. 1702, 17th 304, Fulcrum, B-Wing, Floor, Air India Building, Hiranandani Business Nariman Point, Park, Sahar Road, Mumbai - 400021 Andheri (East), Mumbai – 400099 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCG5657K Appellant .. Respondent Appellant by : Paras…

MARRIOTT INTERNATIONAL LICENSING COMPANY BVV ,MUMBAI vs. DCIT (INTERNATIONAL TAXATION) 3(2) (1), MUMBAI

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

ITA 1621/MUM/2021[2014-15]Status: DisposedITAT Mumbai03 Feb 2023AY 2014-15

Bench: Shri M. Balaganesh, Am & Ms. Kavitha Rajagopal, Jm Marriott International Licensing Dcit (International Taxation)- Company Bvv 3(2)(1), C/O. Marriott Hotels India Pvt. Ltd. Mumbai 303 A, 304 Fulcrum, B-Wing, Vs. Hirnandani Business Park, Sahar Road, Andheri (E), Mumbai-400 099

For Appellant: Shri Paras SalvaFor Respondent: Shri Ujjawal Chavhan
Section 143(3)Section 144CSection 156Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND MS. KAVITHA RAJAGOPAL, JM Marriott International Licensing DCIT (International Taxation)- Company BVV 3(2)(1), C/o. Marriott Hotels India Pvt. Ltd. Mumbai 303 A, 304 Fulcrum, B-Wing, Vs. Hirnandani Business Park, Sahar Road, Andheri (E), Mumbai-400 099 PAN/GIR No. AADCM 0918 R (Appellant) : (Respondent) Assessee by : Shri Paras Salva Revenue by : Shri Ujjawal Chavhan : 09.11.2022 Date of Hearing Date of Pronouncement : 03.02.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challengi…

APACHE FOOTWEAR INDIA PRIVATE LIMITED,MAMBATTU VILLAGE vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CIRCLE-1(1), TIRUPATI

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

ITA 385/HYD/2021[2017-18]Status: DisposedITAT Hyderabad11 Jan 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Kuriachan, CAFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 13Section 144CSection 5

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA-TP.No.385/Hyd/2021 Assessment Year: 2017-18 Apache Footwear India V ACIT,Circle-1(1) Private Limited s. Tirupati Apache SEZ, Mambattu Village TADA, Nellore Andhra Pradesh-524 401 PAN : AAFCA6140B (Appellant) (Respondent) Assessee by: Shri Kuriachan, CA Revenue by: Shri Rajendra Kumar, CIT-DR Date of hearing: 09.01.2023 Date of pronouncement: 11.01.2023 O R D E R Per Shri Laliet Kumar, J.M. This is appeal filed by the Assessee, feeling aggrieved by th…

KELLER GROUND ENGINEERING INDIA PRIVATE LTD,CHENNAI vs. ACIT, CORPORATE CIRCLE 4(2), CHENNAI

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

ITA 114/CHNY/2018[2012-13]Status: DisposedITAT Chennai21 Oct 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Sriram Seshadhri, CAFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(1)Section 143(2)Section 143(3)Section 144CSection 156Section 92C

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 114/CHNY/2018 िनधा"रण वष"/Assessment Year: 2012-13 Keller Ground Engineering India The ACIT, Pvt. Ltd., vs. Corporate Circle 4(2), 7th Floor, Eastern Wing, Chennai. Centennial Square, 6-A, Dr.Ambedkar Road, Kodambakkam, Chennai – 600 024. PAN: AACCK 0187B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Sriram Seshadh…

YCH LOGISTICS (INDIA) PRIVATE LIMITED,KANCHEEPURAM vs. DCIT, CHENNAI

In the result, the appeal of the assessee is allowed

ITA 322/CHNY/2016[2011-12]Status: DisposedITAT Chennai20 Jul 2022AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Dr. S.Palani Kumar, CIT
Section 10ASection 143(3)Section 144CSection 144C(5)Section 92C

…आयकर अपीलीय अिधकरण,‘डी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ीमहावीर "सह, उपा"य" एवं"ी मनोज कुमार अ"वाल, लेखा सद"यके सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 322/CHNY/2016 िनधा"रण वष"/Assessment Year: 2011 - 12 YCH Logistics (India) Pvt. Ltd., The DCIT, Plot No.DV1, SIPCOT Hi-Tech SEZ, Vs. Corporate Circle 3(2), Phase II, Sirumangadu Village, Chennai. Sriperumbudur Taluk, Kancheepuram District – 602 105. PAN : AAACY 2873L (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Ajit Ku…

AKER POWERGAS P.LTD,MUMBAI vs. DCIT RANGE 15(1)(1), MUMBAI

In the result we allow the additional ground raised by the assessee and quash the assessment order

ITA 7211/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Jun 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm The Dy. Commissioner Of Aker Powergas P. Ltd. Income–Tax, Circle–15(1)(1), Powergas House, 83 I Think Room No.470, Aayakar Techno Campus Kanjur Marg Vs. Bhavan, M.K. Rd, (E), Mumbai–400 042 Mumbai–400 020 (Appellant) (Respondent) Pan No. Aaacd1981E Assessee By : Shri Ketan Ved, Ms. Shraddha Jain, Ars Revenue By : Shri Vivek A Perampurna, Dr Date Of Hearing: 05.04.2022 Date Of Pronouncement : 23.06.0222

For Appellant: Shri Ketan VedFor Respondent: Shri Vivek A Perampurna, DR
Section 143Section 143(3)Section 144CSection 14CSection 156Section 244ASection 271Section 271(1)(c)Section 274Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM The Dy. Commissioner of Aker Powergas P. Ltd. Income–tax, Circle–15(1)(1), Powergas house, 83 I think Room no.470, Aayakar Techno Campus Kanjur Marg Vs. Bhavan, M.K. Rd, (E), Mumbai–400 042 Mumbai–400 020 (Appellant) (Respondent) PAN No. AAACD1981E Assessee by : Shri Ketan Ved, Ms. Shraddha Jain, ARs Revenue by : Shri Vivek A Perampurna, DR Date of hearing: 05.04.2022 Date of pronouncement : 23.06.0222 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by Aker Power gas private li…

RAIN CEMENTS LIMITED (FORMERLY KNOWN AS RAIN CII CARBON INDIA LIMITED ),HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(1), HYDERABAD

Appeals are partly allowed in above terms

ITA 1471/HYD/2018[2014-15]Status: DisposedITAT Hyderabad24 Aug 2021AY 2014-15

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahuappellant Respondent

For Appellant: Shri Nishant Thakkar, ARFor Respondent: Shri Rohit Mujumdar, DR
Section 143(3)Section 14ASection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. Rain Industries Limited, (Formerly known as Rain 1950/Hyd/17 2013-14 Commodities Limited) Hyderabad Dy.Commissioner of [PAN: AABCP2276K] Income Tax, Circle-3(1), Rain Cements Limited, 2020/Hyd/17 2013-14 Hyderabad [Formerly known as Rain CII Carbon (India) Limited] Hyderabad 1471/Hyd/18 2014-15 [PAN: AABCR8858F] For Assessee : Shri Nishant Thakkar, AR For Revenue : Shri Rohit Mujumdar, DR Date of…

RAIN CEMENTS LIMITED, HYDERABAD,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-3(1), HYDERABAD

Appeals are partly allowed in above terms

ITA 2020/HYD/2017[2013-14]Status: DisposedITAT Hyderabad24 Aug 2021AY 2013-14

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahuappellant Respondent

For Appellant: Shri Nishant Thakkar, ARFor Respondent: Shri Rohit Mujumdar, DR
Section 143(3)Section 14ASection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. Rain Industries Limited, (Formerly known as Rain 1950/Hyd/17 2013-14 Commodities Limited) Hyderabad Dy.Commissioner of [PAN: AABCP2276K] Income Tax, Circle-3(1), Rain Cements Limited, 2020/Hyd/17 2013-14 Hyderabad [Formerly known as Rain CII Carbon (India) Limited] Hyderabad 1471/Hyd/18 2014-15 [PAN: AABCR8858F] For Assessee : Shri Nishant Thakkar, AR For Revenue : Shri Rohit Mujumdar, DR Date of…

RAIN INDUSTRIES LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1), HYDERABAD

Appeals are partly allowed in above terms

ITA 1950/HYD/2017[2013-14]Status: DisposedITAT Hyderabad24 Aug 2021AY 2013-14

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahuappellant Respondent

For Appellant: Shri Nishant Thakkar, ARFor Respondent: Shri Rohit Mujumdar, DR
Section 143(3)Section 14ASection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. Rain Industries Limited, (Formerly known as Rain 1950/Hyd/17 2013-14 Commodities Limited) Hyderabad Dy.Commissioner of [PAN: AABCP2276K] Income Tax, Circle-3(1), Rain Cements Limited, 2020/Hyd/17 2013-14 Hyderabad [Formerly known as Rain CII Carbon (India) Limited] Hyderabad 1471/Hyd/18 2014-15 [PAN: AABCR8858F] For Assessee : Shri Nishant Thakkar, AR For Revenue : Shri Rohit Mujumdar, DR Date of…

ASSOCIATED CAPSULES P.LTD,MUMBAI vs. ASST CIT CEN CIR 42, MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 2750/MUM/2014[2008-09]Status: DisposedITAT Mumbai07 Sept 2020AY 2008-09

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahmanआअसं. 2750/मुं/2014 ("न.व. 2008-09) Associated Capsules Pvt. Ltd. 1001, Dalamal House, 10Th Floor, Nariman Point, Mumbai – 400 021 Pan: Aaaca4769K ...... अपीलाथ" /Appellant

For Appellant: Shri J.D. Mistry, Sr. Advocate with Shri. Madhur Agarwal, AdvocateFor Respondent: Shri Akhtar H. Ansari
Section 132

…आयकर अपील"य अ"धकरण मुंबई पीठ “के ” IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य एवं "ी एस. "रफौर रहमान, लेखा सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं. 2750/मुं/2014 ("न.व. 2008-09) Associated Capsules Pvt. Ltd. 1001, Dalamal House, 10th Floor, Nariman Point, Mumbai – 400 021 PAN: AAACA4769K ...... अपीलाथ" /Appellant Vs. The Asstt. CIT, Central Circle -42, Aaykar Bhavan, M.K.Road, Mumbai- 400 020 ..... ""तवाद"/ Respondent अपीलाथ" "वारा/ Appellant by : Shri J.D. Mistry, Sr. Advocate with Shri. Madhur Aga…

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. ATLAS COPCO (INDIA) LTD.,, PUNE

In the result, the Cross objections are partly allowed in so far

ITA 1726/PUN/2014[2009-10]Status: DisposedITAT Pune29 Aug 2019AY 2009-10

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.649/Pun/2013 & 1726/Pun/2014 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Dcit, Circle-8, Atlas Copco (India) Limited, Pune Vs. Sveanagar, Dapodi, Pune – 411 012 Pan : Aaaca4074D (Appellant) (Respondent)

Section 143(3)Section 144CSection 156Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.649/PUN/2013 & 1726/PUN/2014 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 DCIT, Circle-8, Atlas Copco (India) Limited, Pune Vs. Sveanagar, Dapodi, Pune – 411 012 PAN : AAACA4074D (Appellant) (Respondent) C.O. Nos.34 & 35/PUN/2019 (Arising out of ITA Nos. 649/PUN/2013 & 1726/PUN/2014) िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Atlas Copco (India) DCIT, Circle-8, Limited, Vs. Pune Mumbai Pune Road, Dapodi, Pune – 411 012 PAN : AAACA4…

DY. CIT, CIRCLE-8, PUNE vs. ATLAS COPCO (INDIA) LTD.,, PUNE

In the result, the Cross objections are partly allowed in so far

ITA 649/PUN/2013[2008-09]Status: DisposedITAT Pune29 Aug 2019AY 2008-09

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.649/Pun/2013 & 1726/Pun/2014 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Dcit, Circle-8, Atlas Copco (India) Limited, Pune Vs. Sveanagar, Dapodi, Pune – 411 012 Pan : Aaaca4074D (Appellant) (Respondent)

Section 143(3)Section 144CSection 156Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.649/PUN/2013 & 1726/PUN/2014 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 DCIT, Circle-8, Atlas Copco (India) Limited, Pune Vs. Sveanagar, Dapodi, Pune – 411 012 PAN : AAACA4074D (Appellant) (Respondent) C.O. Nos.34 & 35/PUN/2019 (Arising out of ITA Nos. 649/PUN/2013 & 1726/PUN/2014) िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Atlas Copco (India) DCIT, Circle-8, Limited, Vs. Pune Mumbai Pune Road, Dapodi, Pune – 411 012 PAN : AAACA4…