Hyderabad v. Air Liquide Engineering India (P.) Ltd.

43 Taxmann.com 299Income Tax Appellate Tribunal2014#10649 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Judgments citing Hyderabad v. Air Liquide Engineering India (P.) Ltd.

M/S. TATA POWER SOLAR SYSTEMS LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 7(1)(1), BANGALORE

In the result, the appeal of the assessee stands allowed

ITA 2396/BANG/2019[2004-05]Status: DisposedITAT Bangalore17 May 2023AY 2004-05

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2004-05 M/S. Tata Power Solar Systems Limited, Acit, No.78, Hosur Road, Circle – 7(1)(1), Electronic City, Vs. Bengaluru. Bengaluru – 560 100. Pan : Aaact 4660 J Appellant Respondent Assessee By : Shri. Vikram Udupa, Advocate Revenue By : Shri. Sunil Kumar Singh, Cit-2(Dr)(Itat), Bengaluru Date Of Hearing : 08.05.2023 Date Of Pronouncement : 17.05.2023

For Appellant: Shri. Vikram Udupa, AdvocateFor Respondent: Shri. Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru
Section 143(3)Section 250Section 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2004-05 M/s. Tata Power Solar Systems Limited, ACIT, No.78, Hosur Road, Circle – 7(1)(1), Electronic City, Vs. Bengaluru. Bengaluru – 560 100. PAN : AAACT 4660 J APPELLANT RESPONDENT Assessee by : Shri. Vikram Udupa, Advocate Revenue by : Shri. Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru Date of hearing : 08.05.2023 Date of Pronouncement : 17.05.2023 O R D E R Per George George K, Judicial Member : This appeal at the instance of the assessee…

M/S TOYOTA KIRLOSKAR MOTORS (P) LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE-1 , BANGALORE

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

ITA 150/BANG/2017[2012-13]Status: DisposedITAT Bangalore02 Dec 2022AY 2012-13

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Sri Padam Chand Khincha, A.RFor Respondent: Sri Sunil Kumar Singh, D.R
Section 40A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.150/Bang/2017 & 320/Bang/2019 Assessment Year : 2012-2013 & 2014-2015 M/s. Toyota Kirloskar Motor (P) Ltd. Plot No.21, Bidadi Industrial Area Ramanagar District ACIT LTU Circle-1 Vs. Bngalore 562 109 Bangalore PAN NO : AAACT5415B APPELLANT RESPONDENT Appellant by : Sri Padam Chand Khincha, A.R. Respondent by : Sri Sunil Kumar Singh, D.R. Date of Hearing : 27.09.2022 Date of Pronouncement : 02.12.2022 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEM…

DOW AGROSCIENCES INDIA P.LTD,MUMBAI vs. ACIT 3(1)(1), MUMBAI

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 6618/MUM/2018[2014-15]Status: DisposedITAT Mumbai15 Feb 2021AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Ravish Sooddow Agrosciences India Private Asst. Commissioner Of Limited, 1St Floor, Block B, Income Tax-3(1)(1) Godrej It Park, [Income-Tax Officer-14(1)(3)] Room No. 458, Vs. Pirojshanagar, Vikhroli (W) Aayakar Bhavan, M.K. Road, Mumbai – 400 079 Mumbai – 400 020

For Appellant: Shri Nishant Thakkar, A.RFor Respondent: Shri Sunil Deshpande, D.R
Section 143(3)Section 144C(13)Section 92C

…Dow Agrosciences India (P) Ltd. Vs. ACIT-3(1)(1), Mumbai – A.Y 2014-15 1 INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri S. Rifaur Rahman, Accountant Member and Shri Ravish Sood, Judicial Member Dow Agrosciences India Private Asst. Commissioner of Limited, 1st Floor, Block B, Income tax-3(1)(1) Godrej IT Park, [Income-Tax Officer-14(1)(3)] Room No. 458, Vs. Pirojshanagar, Vikhroli (W) Aayakar Bhavan, M.K. Road, Mumbai – 400 079 Mumbai – 400 020 PAN – AAACD3813H (Appellant) (Respondent) Appellant by: Shri Nishant Thakkar, A.R Respondent by: Shri Sunil Deshpande, D.R Date of Hearing: 10.02.2021 Da…

DOW AGROSCIENCES INDIA P.LTD,MUMBAI vs. ASST CIT RG 14(1)(2), MUMBAI

ITA 1051/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 Jan 2021AY 2010-11

Bench: Shri Pramod Kumar & Shri Ravish Sooddow Agrosciences India Private Acit, Range-14(1)(2) Limited, 1St Floor, Block B, Room No. 460, Godrej It Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 Pan – Aaacd3812H (Appellant) (Respondent) It(Tp)A. No.203/Mum/2016 (Assessment Year: 2011-12) Dow Agrosciences India Private Dcit, Range-14(1)(1) Limited, 1St Floor, Block B, Room No. 460, Godrej It Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 Pan – Aaacd3813H (Appellant) (Respondent) It(Tp)A. No.1528/Mum/2017 (Assessment Year: 2012-13) Dow Agrosciences India Private Income Tax Officer , Range-14(1)(3) Limited, 1St Floor, Block B, Room No. 458, Godrej It Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 Pan – Aaacd3813H (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala, Senior Advocate a/w Shri. Hiten ChandeFor Respondent: Shri Sunil Kumar Jha, CIT D.R
Section 143(3)Section 144C(13)Section 92C

…ITA Nos.1051/Mum/2015, ITA No.203/Mum/2016 & ITA No.1528/Mum/2017 1 A.Ys 2010-11 to 2012-13 Dow Agrosciences India Pvt. ltd. Vs. ACIT, Range-14(1)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri Pramod Kumar, Vice President and Shri Ravish Sood, Judicial Member Dow Agrosciences India Private ACIT, Range-14(1)(2) Limited, 1st Floor, Block B, Room No. 460, Godrej IT Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 PAN – AAACD3812H (Appellant) (Respondent) IT(TP)A. No.203/Mum/2016 (Assessment Year: 2011-12) Dow Agrosciences India Private DCI…

M/S INDIAN EXPLOSIVES PRIVATE LIMITED,KOLKATA vs. DCIT, CIR-11(1), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed in part

ITA 1957/KOL/2017[2013-14]Status: DisposedITAT Kolkata07 Sept 2018AY 2013-14

Bench: Sri J. Sudhakar Reddy& Sri S.S. Viswanethra Ravi] I.T.A. No. 1957/Kol/2017 Assessment Year: 2013-14 Indian Explosives Private Ltd.......................…..…….……………………………………………………..……Appellant 16C, Bepin Paul Road Kolkata – 700 026 [Pan: Aaaci 6548 N] Deputy Commissioner Of Income Tax, Circle-11(1), Kolkata..……….….….……………….......Respondent Appearances By: Miss Oindrila Bala & Shri Saurabh Kedia, A/R, Appeared On Behalf Of The Assessee. Shri Sanjay Paul, Addl. Cit, Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : June 24Th,2018 Date Of Pronouncing The Order : September 7Th,2018 Order Per J. Sudhakar Reddy, Am :- This Is An Appeal Filed By The Assessee Directed Against The Order Of The Ld. Assessing Officer, Dt. 26/07/2017, Passed U/S 144C(13) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’), Relating To Assessment Year 2013-14. 2. Facts In Brief:-

Section 143(3)Section 144C(13)Section 192CSection 40A(9)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member& Sri S.S. Viswanethra Ravi, Judicial Member] I.T.A. No. 1957/Kol/2017 Assessment Year: 2013-14 Indian Explosives Private Ltd.......................…..…….……………………………………………………..……Appellant 16C, Bepin Paul Road Kolkata – 700 026 [PAN: AAACI 6548 N] Deputy Commissioner of Income Tax, Circle-11(1), Kolkata..……….….….……………….......Respondent Appearances by: Miss Oindrila Bala & Shri Saurabh Kedia, A/R, appeared on behalf of the assessee. Shri Sanjay Paul, Addl. CIT, DR appearing on behalf of the Revenue. Da…

M/S INDIAN EXPLOSIVES PRIVATE LIMITED,KOLKATA vs. DCIT, CIR-11(1), KOLKATA, KOLKATA

ITA 2336/KOL/2016[2012-13]Status: DisposedITAT Kolkata13 Jul 2018AY 2012-13

Bench: Sri S.S. Godara& Sri M. Balaganesh] I.T.A. No. 2336/Kol/2016 Assessment Year: 2012-13 Indian Explosives P. Ltd..................................…..…….……………………………………………………..……Appellant 16C, Bepin Paul Road Kolkata – 700 026 [Pan: Aaaci 6548 N]

Section 143(3)Section 43BSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA [Before Sri S.S. Godara, Judicial Member& Sri M. Balaganesh, Accountant Member] I.T.A. No. 2336/Kol/2016 Assessment Year: 2012-13 Indian Explosives P. Ltd..................................…..…….……………………………………………………..……Appellant 16C, Bepin Paul Road Kolkata – 700 026 [PAN: AAACI 6548 N] Deputy Commissioner of Income Tax, Circle-11(1), Kolkata..……….….….……………….......Respondent Appearances by: Shri Rahul Agarwal, CA, appeared on behalf of the assessee. Shri S. Dasgupta, Addl. CIT, DR appearing on behalf of the Revenue. Date of concluding the hearing…

INDIAN EXPLOSIVES PVT. LTD.,KOLKATA vs. THE JCIT, R-11, KOLKATA, KOLKATA

Appeals are partly allowed

ITA 85/KOL/2016[2011-2012]Status: DisposedITAT Kolkata27 Jun 2018AY 2011-2012

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ] Assessment Years : 2010-11 Indian Explosives Limited Vs D.C.I.T. Circle-11(1), Kolkata 16C, Bepin Paul Road Kolkata – 700 026 (Pan: Aaaci 6548 N) (Appellant) (Respondent) Assessment Year : 2011-12 Indian Explosives Limited Vs J.C.I.T. Range-11, Kolkata 16C, Bepin Paul Road Kolkata – 700 026 (Pan: Aaaci 6548 N) (Appellant) (Respondent)

For Appellant: Shri Ravi Sharma, ARFor Respondent: G. Mallikarjuna, CIT, D/R
Section 143(3)Section 92C

…ITA No.418/Kol/2015 & ITA No. 85/Kol/2016 Indian Explosives Pvt. Ltd. A.Y.2010-11 & 2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘C’ KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Shri M.Balaganesh, AM ] Assessment years : 2010-11 Indian Explosives Limited Vs D.C.I.T. Circle-11(1), Kolkata 16C, Bepin Paul Road Kolkata – 700 026 (PAN: AAACI 6548 N) (Appellant) (Respondent) Assessment Year : 2011-12 Indian Explosives Limited Vs J.C.I.T. Range-11, Kolkata 16C, Bepin Paul Road Kolkata – 700 026 (PAN: AAACI 6548 N) (Appellant) (Respondent) For the Appellant: Shri Ravi Sharma, AR For the Respondent: G. Malli…

INDIAN EXPLOSIVES LTD.,KOLKATA vs. DCIT, CIR-11(1), KOLKATA, KOLKATA

Appeals are partly allowed

ITA 418/KOL/2015[2010-2011]Status: DisposedITAT Kolkata27 Jun 2018AY 2010-2011

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ] Assessment Years : 2010-11 Indian Explosives Limited Vs D.C.I.T. Circle-11(1), Kolkata 16C, Bepin Paul Road Kolkata – 700 026 (Pan: Aaaci 6548 N) (Appellant) (Respondent) Assessment Year : 2011-12 Indian Explosives Limited Vs J.C.I.T. Range-11, Kolkata 16C, Bepin Paul Road Kolkata – 700 026 (Pan: Aaaci 6548 N) (Appellant) (Respondent)

For Appellant: Shri Ravi Sharma, ARFor Respondent: G. Mallikarjuna, CIT, D/R
Section 143(3)Section 92C

…ITA No.418/Kol/2015 & ITA No. 85/Kol/2016 Indian Explosives Pvt. Ltd. A.Y.2010-11 & 2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘C’ KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Shri M.Balaganesh, AM ] Assessment years : 2010-11 Indian Explosives Limited Vs D.C.I.T. Circle-11(1), Kolkata 16C, Bepin Paul Road Kolkata – 700 026 (PAN: AAACI 6548 N) (Appellant) (Respondent) Assessment Year : 2011-12 Indian Explosives Limited Vs J.C.I.T. Range-11, Kolkata 16C, Bepin Paul Road Kolkata – 700 026 (PAN: AAACI 6548 N) (Appellant) (Respondent) For the Appellant: Shri Ravi Sharma, AR For the Respondent: G. Malli…

GAMESA RENEWABLE PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 376/CHNY/2017[2012-13]Status: DisposedITAT Chennai13 Nov 2017AY 2012-13

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri B.Ramakrishnan, FCA &For Respondent: Smt. Vijayalakshmi, CIT,D.R
Section 143(3)Section 144C(1)Section 144C(5)

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 1420 & 376/Mds/2017 "नधा"रण वष" /Assessment Years : 2011-12 & 2012-13 M/s. Siemens Gamesa The Deputy Commissioner of Renewable Power Pvt. Ltd., v. Income-tax, No.334, Futura Tech Park, Corporate Circle-2(1), 8th floor, Block-B, Rajiv Gandhi Chennai. Salai, Sholinganallur, Chennai – 600 119. PAN AACCG6027C (अपीलाथ"/Appellant) (""यथ"/…

GAMESA RENEWABLE PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 1420/CHNY/2017[2011-12]Status: DisposedITAT Chennai13 Nov 2017AY 2011-12

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri B.Ramakrishnan, FCA &For Respondent: Smt. Vijayalakshmi, CIT,D.R
Section 143(3)Section 144C(1)Section 144C(5)

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 1420 & 376/Mds/2017 "नधा"रण वष" /Assessment Years : 2011-12 & 2012-13 M/s. Siemens Gamesa The Deputy Commissioner of Renewable Power Pvt. Ltd., v. Income-tax, No.334, Futura Tech Park, Corporate Circle-2(1), 8th floor, Block-B, Rajiv Gandhi Chennai. Salai, Sholinganallur, Chennai – 600 119. PAN AACCG6027C (अपीलाथ"/Appellant) (""यथ"/…