How many judgments cite (i) Honda Cars India Ltd. v. Dy. CIT?

19 judgments on BharatTax cite (i) Honda Cars India Ltd. v. Dy. CIT (67 Taxmann.com 29), spanning 2019 to 2025.

Which sections of the Income Tax Act does (i) Honda Cars India Ltd. v. Dy. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 115A(1)(a)(ii), Section 139, Section 142, Section 143(1), Section 143(2).

(i) Honda Cars India Ltd. v. Dy. CIT

67 Taxmann.com 29High Court2016#6184 most cited

What is (i) Honda Cars India Ltd. v. Dy. CIT authority for?

The definition of 'eligible assessee' under section 144C(15)(b) delineates two distinct categories of persons, rather than imposing two conditions.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2025.

Also referred to as

Honda Cars India Ltd. v. Dy. CIT · section 144C(15)(b) · eligible assessee · transfer pricing · variation in income · assessment procedure

Also reported as

240 Taxmann 707

Sections most often in play

Section 143(3)Section 115A(1)(a)(ii)Section 139 Section 142 Section 143(1)Section 143(2)Section 144C Section 144C(13)

Issues it is cited on

section 144c(15)(b)section 3a section 92ca(3a)section 144c(15)section 92ca(4)transfer pricing order eligible assessee section 92ca(1)section 153(4)section 153(1)section 144c(1)section 92b

Judgments citing (i) Honda Cars India Ltd. v. Dy. CIT

Geopetrol International Inc., Chennai vs. ACIT, Circle International Taxation1(3)1, New Delhi

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

ITA 2416/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Jun 2025AY 2018-19

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI BRAJESH KUMAR SINGH (Accountant Member)

For Appellant: S/Shri Sanchit Jain, Advocate &For Respondent: S/Shri Vijay B Vasanta, CIT- DR &

Section 135Section 143(2)Section 143(3)Section 144CSection 144C(15)Section 144C(15)(b)Section 234ASection 282Section 40Section 92C

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी "जेशकुमारिसंह, लेखाकार सद"के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आअसं.2416/िद"ी/2022 (िन.व. 2018-19) Geopetrol International Inc. Lakshmi Chambers, 192, St. Mary’s Road, Alwarpet Chennai, Tamil Naidu 600018 ...... अपीलाथ"/Appellant PAN: AAACG-2583-M बनाम Vs. Assistant Commissioner of Income-Tax, Circle International Tax 1(3)(1), New Delhi ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant by: S/Shri Sanchit Jain, Advocate & Gaur…

DCIT It 3 3 2 Mumbai, Mumbai vs. Pramarica Aspf II Cyprus Holding Ltd, Ctprus

The appeal of the revenue is dismissed

ITA 3041/MUM/2024[2013-14]Status: DisposedITAT Mumbai07 Jan 2025AY 2013-14

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Ms. Hirali Desai/ Shri YogeshFor Respondent: Shri Krishna Kumar, Sr. DR

Section 115A(1)(a)Section 143(1)Section 144CSection 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 3041/Mum/2024 (Assessment Year: 2013-14) Dy. Commissioner of Income Pramarica ASPF II Cyprus Tax (IT)-3(3)(2), Holding Ltd. 1607, Air India Building, C/O Price Water House Coopers Pvt. Ltd., Tower C, 18th Floor, Nariman Point, Vs. Mumbai-400021. Building No. 10 DLF, Cyber City, Gurugram-122002. PAN : AAECP5087H Appellant) : Respondent) C.O. No. 168/Mum/2024 (Assessment Year: 2013-14) Pramarica ASPF II Cyprus Dy. Commissioner of Income Holding Ltd. Tax (IT)-3(3)(2), C/O Price Water House…

DCIT It 332 Mumbai, Income Tax vs. Pramarica Aspf II Cyprus Holding Ltd, Cyprus

The appeal of the revenue is dismissed

ITA 3040/MUM/2024[2015-16]Status: DisposedITAT Mumbai07 Jan 2025AY 2015-16

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Ms. Hirali Desai/ Shri YogeshFor Respondent: Shri Krishna Kumar, Sr. DR

Section 115A(1)(a)Section 143(1)Section 144CSection 148

Assistant Commissioner of Income Tax- 4(2)(1), Mumbai vs. Gupshup Technology India Private Limited, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 2327/MUM/2024[2011]Status: DisposedITAT Mumbai02 Jul 2024

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Ashish Kumar Agrawal, Sr

Section 143(3)Section 14ASection 153Section 153BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No. 2327/Mum/2024 (Assessment Year: 2011-12) ACIT – 4(2)(1) Gupshup Technology India Pvt. Ltd. Room No. 640, 6th Floor, 1st Floor, Unit-101, Silver Metropolis Aayakar Bhawan, M.K. Road, Vs. Building, Western Express Highway, Mumbai-400020. Goregaon, Mumbai-400063. PAN : AAACW5722A Assessee) : Respondent) : Shri Ravindra Poojary, CA Assessee/Appellant by : Shri Ashish Kumar Agrawal, Sr. Revenue/Respondent by DR Date of Hearing : 27.06.2024 Date of Pronouncement : 02.07.2024 O R D E R Per Padmavath…

Zydus Lifesciences Limited (Formerly Known As Cadila Healthcare Ltd.), Ahmedabad vs. The DCIT, Circle-1(1)(1), Ahmedabad

In the result, appeal preferred by the assessee is allowed

ITA 162/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad30 May 2024AY 2016-17

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 144C(13)Section 153Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17) Zydus Lifesciences Ltd. (i) The Additional बनाम/ (Formerly Known as /Joint/Deputy/ Assistant Vs. Cadila Healthcare Ltd.), Commissioner of Income 4th Floor, D wing, Zydus Tax, Corporate Park, Scheme National e-Assessment No.63, Survey No. 536, Centre, Delhi Khoraj (Gandhinagar), Nr. (ii) DCIT, Circle – Vaishnodevi Circle, S.G. 1(1)(1), Highway, Ahmedabad Ahmedabad. "थायी लेखा सं./जीआइआर सं./PAN/G…

Atos India Private Ltd, Mumbai vs. ACIT 14 (1) (1), Mumbai

In the result, the appeal filed by the assessee stands allowed on the additional grounds

ITA 1576/MUM/2021[2016-17]Status: DisposedITAT Mumbai05 Jan 2024AY 2016-17

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleatos India Private Limited V. Acit – 14(1)(1) Unit No. 1401, 14Th Floor Rom No. 481, 4Th Floor Supremus “E" Wing Aayakar Bhavan M.K. Road, Mumbai - 400020 I Think Techno Campus Kanjurmarg (E), Mumbai - 400042 Pan: Aaaco2461J (Appellant) (Respondent) Assessee Represented By : Ms. Chandni Shah & Ms. Riddi Maru Department Represented By : Shri Vachaspati Tripathi

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Atos India Private Limited v. ACIT – 14(1)(1) Unit No. 1401, 14th Floor Rom NO. 481, 4th Floor Supremus “E" Wing Aayakar Bhavan M.K. Road, Mumbai - 400020 I Think Techno Campus Kanjurmarg (E), Mumbai - 400042 PAN: AAACO2461J (Appellant) (Respondent) Assessee Represented by : Ms. Chandni Shah & Ms. Riddi Maru Department Represented by : Shri Vachaspati Tripathi Date of Conclusion of Hearing : 11.12.2023 Date of Pronouncement : 05.01.2024 O R D E…

Jaguar Land Rover India Ltd., Mumbai vs. Addl/Jt./Dy/CIT/Asstt/ITO, National E-Assessment Centre, Delhi

In the result, appeal of the assessee is allowed

ITA 1222/MUM/2021[2016-17]Status: DisposedITAT Mumbai06 Oct 2023AY 2016-17

Section 143(2)Section 143(3)Section 40Section 40aSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS.PADMAVATHY S, ACCOUNTANT MEMBER M/s. Jaguar Land Rover Vs. Additional/Joint/ India Limited Deputy/Assistant 202/203, Ceejay House Commissioner of Income Shivsagar Estate Tax / Income Tax Dr. Annie Besant Road Officer, Worli, Mumbai-400018 National e-Assessment Centre, Delhi PAN/GIR No.AADCJ0039Q (Appellant) .. (Respondent) Assessee by Shri J.D. Mistry a/w Shri Paras Savla / Shri Pratik Poddar / Shri Rajnandini Shukla Revenue by Shri Vachashpati Tripathi Date of Hearing 21/09/2023 Date of Pronouncement 30/10/…

Gammon India Ltd, Mumbai vs. DCIT, CC- 7(2)., Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1440/MUM/2020[2010-11]Status: DisposedITAT Mumbai22 Sept 2023AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Blem/S. Gammon India Ltd V. Dcit-Central Circle 7(2) 3Rd Floor, Plot No. 3/8 Room No. 655, 6Th Floor Hamilton House, J.N. Heredia Marg Aayakar Bhavan Ballard Estate, Mumbai- 400038 M.K. Road, Mumbai- 400020 Pan: Aaacg3821A (Appellant) (Respondent) Dcit, Central Circle 7(2) V. M/S. Gammon India Ltd Room No. 655, 6Th Floor 1, Gammon House Aayakar Bhavan, M.K. Road Veer Savarkar Marg Mumbai- 400020 Prabhadevi, Mumbai - 400025 Pan: Aaacg3821A (Appellant) (Respondent)

Section 92B(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER M/s. Gammon India Ltd v. DCIT-Central Circle 7(2) 3rd Floor, Plot No. 3/8 Room No. 655, 6th Floor Hamilton House, J.N. Heredia Marg Aayakar Bhavan Ballard Estate, Mumbai- 400038 M.K. Road, Mumbai- 400020 PAN: AAACG3821A (Appellant) (Respondent) DCIT, Central Circle 7(2) v. M/s. Gammon India Ltd Room No. 655, 6th Floor 1, Gammon House Aayakar Bhavan, M.K. Road Veer Savarkar Marg Mumbai- 400020 Prabhadevi, Mumbai - 400025 PAN: AAACG3821A (Appellant)…

DCIT CC 7(2), Mumbai vs. M/S Gammon India Ltd., Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 2990/MUM/2019[2010-11]Status: DisposedITAT Mumbai22 Sept 2023AY 2010-11

Section 92B(1)

ACIT, (Ltu)-2, Mumbai vs. Shell India Markets Pvt. Ltd., Mumbai

In the result, appeal by assessee is allowed

ITA 3016/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Jun 2023AY 2011-12

Section 143(2)Section 143(3)Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/s. Shell India Vs. Assistant Commissioner of Markets Pvt. Ltd. Income Tax (LTU), Mumbai Trent House, 29th Floor, Centre No.1 First Floor, World Trade Centre G-Block, Plot No.C-60 Cuffe Parade, Mumbai Bandra Kurla Complex Bandra East Mumbai- 400 051 PAN/GIR No.AAICS1404P (Appellant) .. (Respondent) Assistant Commissioner Vs. M/s. Shell India Markets of Income Tax (LTU), Pvt. Ltd. Mumbai Trent House, 29th Floor, Centre No.1 First Floor, World Trade Centre G-Block, Plot No.C-6…

Shell India Markets Pvt. Ltd., Mumbai vs. ACIT (Ltu) - 2, Mumbai

In the result, appeal by assessee is allowed

ITA 2933/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Jun 2023AY 2011-12

Section 143(2)Section 143(3)Section 144C(13)Section 92C

Tata Aig General Insurance Comapany Ltd, Mumbai vs. Asst CIT 2(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3512/MUM/2015[2009-10]Status: DisposedITAT Mumbai30 Jun 2023AY 2009-10

For Appellant: Shri Percy Pardiwala/Shri NishantFor Respondent: Shri Samuel Pitta (Sr. AR)

Section 143Section 143(3)Section 144Section 144C(3)Section 15Section 153Section 2Section 32Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.3512/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2009-10) Tata AIG General Insurance बिधम/ ACIT-2(3) Company Ltd. Aayakar Bhavan, Vs. 15th Floor, Tower A, Maharshi Karve Marg, Peninsula Corporate Park, Mumbai-400020. G. K. Marg, Lower Parel, Mumbai-400013. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCT3518Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Percy Pardiwala/Shri Nishant Thakkar/Ms. Jasmin Amalsadvala Revenue by: Shri Samuel Pitta (Sr. AR) सुनवा…

Asus India Private Limited, Mumbai vs. Income Tax Officer-9(1)(4), Mumbai

In the result, the appeal of the assessee is allowed

ITA 7147/MUM/2017[2013-14]Status: DisposedITAT Mumbai14 Jun 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm आयकरअपीलसं./ I.T.A. No.7147/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2013-14) Asus India Private Ito Ward- 9(1) (4), Limited. Mumbai. 402, Supreme Chamber, बनाम/ Veera Desai Road, Vs. Andheri West, Mumbai-400 053. स्थधयीलेखधसं./जीआइआरसं./ Pan No Aajca 6450C (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथी की ओरसे/ Appellant By : Dhanesh Bafna, Pratik Shah, Ms. Tejal Saraf, Ms. Riddhi M Maru Shri Anoop Hiwase (Sr. Dr) प्रत्यथी की ओरसे/Respondent By : सुनवधई की तधरीख/ 21.03.2023 : Date Of Hearing घोर्णध की तधरीख/ 14.06.2023 : Date Of Pronouncement आदेश / O R D E R Per Prashant Maharishi: 1) This Appeal Is Filed By Asus India Private Limited [Assessee/ Appellant] Against The Assessment Order Passed U/S 144C (13) R.W.S 143(3) Of The Act, 1961 On 26Th October, 2017 For Assessment Year 2013-14. 2 I.T.A. No. 7147/Mum/2017 Asus India Private Limited Vs. Ito

For Appellant: Dhanesh Bafna, Pratik Shah

Section 115JSection 144CSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM & SHRI KULDIP SINGH, JM आयकरअपीलसं./ I.T.A. No.7147/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2013-14) Asus India Private ITO Ward- 9(1) (4), Limited. Mumbai. 402, Supreme Chamber, बनाम/ Veera Desai Road, Vs. Andheri West, Mumbai-400 053. स्थधयीलेखधसं./जीआइआरसं./ PAN No AAJCA 6450C (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथी की ओरसे/ Appellant by : Dhanesh Bafna, Pratik Shah, Ms. Tejal Saraf, Ms. Riddhi M Maru Shri Anoop Hiwase (Sr. DR) प्रत्यथी की ओरसे/Respondent by : सुनवधई की तधरीख/ 21.03.2023 : Date of Hearing…

Tubacex Prakash India P. Ltd., Mumbai vs. Addl/Jt/Cy/Asstt/CIT/ ITO, National E-Assessment Centre, Delhi

In the result, the appeal filed by the assessee stands allowed on the additional grounds

ITA 979/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Mar 2023AY 2016-17

Bench: Us, First We Would Like To Address Ground No.3 Wherein The Assessee Has Submitted That The Order Of The Ld. Tpo U/S.92Ca(3) Of The Act Dated 01/11/2019 Is Barred By Limitation & Hence, Invalid In Law.

Section 115JSection 12Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 153Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s.Tubacex Prakash India Vs. The Additional /Joint Private Limited /Deputy /Assistant/Income Unit No.402A, 4th Floor Tax Officer – National e- Platina Plot No.C-59 Assessment Centre, Delhi G-Block, Bandra Kurla And Complex Deputy Commissioner of Bandra (E) Income Tax-circle 14(1)(2), Mumbai – 400 051 Mumbai PAN/GIR No.AAFCT3158G (Appellant) .. (Respondent) Assessee by Shri Percy Pardiwala & Shri Ninad Patade Revenue by Dr. Samuel Pitta Date of Hearing 23/03/2023 Dat…

Teleperformance Global Services P. Ltd., Mumbai vs. The Addl/Jt/Dy/CIT/Asstt/ITO, National E-Assessment Dentre, Delhi

In the result, the appeal filed by the assessee stands allowed on the additional grounds

ITA 1180/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Mar 2023AY 2016-17

Bench: Us, First We Would Like To Address Ground No.2 Wherein The Assessee Has Submitted That The Order Of The Ld. Tpo U/S.92Ca(3) Of The Act Dated 01/11/2019 Is Barred By Limitation & Hence, Invalid In Law.

Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 14ASection 153Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J ‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s. Teleperformance Global Vs. The Additional /Joint /Deputy Services Private Limited /Assistant/Income Tax Officer (Formerly known as “Inellenet – National e-Assessment Global Services Pvt. Ltd.”) Centre, Delhi Teleperformance Towres And Plot CST No.1406 Deputy Commissioner of A/28, Mindspace Goregaon West, Income Tax-circle 5(3)(1), Mumbai Suburban Mumbai Maharashtra – 400 604 PAN/GIR No.AABCV2572L (Appellant) .. (Respondent) Assessee by Dr. Madhur Agarwal Revenue…

Strides Arcolab Ltd, Navi Mumbai vs. DCIT Cir 10(3)

ITA 2877/MUM/2014[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.2877/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2009-10) Strides Shasun Limited Dcit Cir. 15(3)(2) (Formerly Known As R. No. 451, 4Th Floor, Strides Arcolab Limited) बिधम/ Aayakar Bhavan, M. K. 201, Devavrata, Sector 17, Road, Mumbai-400 020 Vs. Vashi, Navi Mumbai – 400 703 स्थायीलेखासं./जीआइआरसं./ Pan No. Aadcs8104P (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Percy Pardiwala/ Shri Ketan Ved /Shri Ninad Patade, Ld. Ars प्रत्यथीकीओरसे/Respondent By : Ms. Vatsalaa Jha, Ld. Dr सुनवाईकीतारीख/ : 18.01.2023 Date Of Hearing घोषणाकीतारीख / : 28.02.2023 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla : The Aforesaid Appeal Has Been Filed By Assessee Against The Order Dated 26.02.2014 Passed U/S 143(3) R.W.S. 144C(13) In 2

For Appellant: Shri Percy Pardiwala/ ShriFor Respondent: Ms. Vatsalaa Jha, Ld. DR

Section 10BSection 115JSection 143(3)Section 14ASection 153Section 234BSection 234DSection 30Section 35Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No.2877/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2009-10) Strides Shasun Limited DCIT Cir. 15(3)(2) (formerly known as R. No. 451, 4th floor, Strides Arcolab Limited) बिधम/ Aayakar Bhavan, M. K. 201, Devavrata, Sector 17, Road, Mumbai-400 020 Vs. Vashi, Navi Mumbai – 400 703 स्थायीलेखासं./जीआइआरसं./ PAN No. AADCS8104P (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Percy Pardiwala/ Shri Ketan Ved /Shri Ninad Patade, Ld. ARs प्रत्यथीकीओरसे/Respondent b…

Atos India P.Ltd, Mumbai vs. DCIT RG 14(1)(1), Mumbai

In the result, the appeal filed by the assessee stands allowed on the additional grounds

ITA 1795/MUM/2017[2012-13]Status: DisposedITAT Mumbai23 Feb 2023AY 2012-13

Bench: Shri G. S. Pannu & Shri Amit Shukla, Jm आयकरअपीलसं./ I.T.A. No. 1795/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2012-13) Dcit-14(1)1), Atos India Pvt. Ltd., Aayakar Bhavan Godrej & Boyce Complex, बनाम/ Mumbai Plant 5, Pirojshanagar, Vs. Lbs Marg, Vikhroli (West), Mumbai-400079 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aaaco2461J (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant By : Shri Dhanesh Bafna /Chandni Sha /Riddhi Maru /Kinjal Patel, Ld. Ars प्रत्यथीकीओरसे/Respondent By : Dr. Yogesh Kamat, Ld. Dr सुनवधईकीतधरीख/ 01.06.2022 & : 25.01.2023 Date Of Hearing घोर्णधकीतधरीख / : 23.02.2023 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: 1. The Aforesaid Appeal Has Been Filed By The Assessee Against The Final Assessment Order Passed U/S 143(3) R.W.S. 144C(13) In 2

For Appellant: Shri Dhanesh BafnaFor Respondent: Dr. Yogesh Kamat

Section 10ASection 143(3)Section 144CSection 153Section 40Section 40(3)Section 48Section 4oSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT & SHRI AMIT SHUKLA, JM आयकरअपीलसं./ I.T.A. No. 1795/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2012-13) DCIT-14(1)1), Atos India Pvt. Ltd., Aayakar Bhavan Godrej & Boyce Complex, बनाम/ Mumbai Plant 5, Pirojshanagar, Vs. LBS Marg, Vikhroli (West), Mumbai-400079 स्थधयीलेखधसं./जीआइआरसं./ PAN No. AAACO2461J (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant by : Shri Dhanesh Bafna /Chandni Sha /Riddhi Maru /Kinjal Patel, Ld. ARs प्रत्यथीकीओरसे/Respondent by : Dr. Yogesh Kamat, Ld. DR सुनवधईकीतधरीख/ 01.06.2022 &…

Honda Carss India Ltd ( A Successor in Interest of Honda Motor India P.Ltd ), Gr. Noida vs. DCIT, Circle-10(1), New Delhi

In the result, the appeal is allowed, as indicated above

ITA 629/DEL/2021[2016-17]Status: DisposedITAT Delhi23 Mar 2022AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2016-17

Section 143(3)Section 144BSection 144C(13)Section 144C(15)(b)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2016-17 Honda Cars India Ltd. Vs. DCIT, (A successor in interest of Circle-10(1), Honda Motor India Pvt. Ltd.), New Delhi Plot No.A-1, Sector 40-41, Surajpur Kasna Road, Noida PAN :AABCH7526E (Appellant) (Respondent) Appellant by Sh. Deepak Chopra, Advocate Sh. Harpreet S. Ajmani, Advocate Ms. Manasvini Bajpai, Advocate Respondent by Sh. Surender Pal, CIT(DR) Date of hearing 23.12.2021 Date of pronouncement 23.03.2022 ORDER PER SAKTIJIT DEY, JM:…

Macquie Holdings B.V. & Co. Kg, Mumbai vs. DCIT (It) 3(2)(1), Mumbai

In the result, appeal is partly allowed

ITA 2572/MUM/2017[2013-14]Status: DisposedITAT Mumbai12 Apr 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Milin ThakoreFor Respondent: Shri Manoj Kumar

Section 143(3)Section 144C(13)Section 144C(15)Section 144C(15)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.2572/Mum./2017 (Assessment Year : 2013–14) Maquet Holdings B.V. & Co. KG C/o India Bulls Finance Centre Tower–3, 27th 32nd Floor Senapati Bapat Marg ……………. Appellant Elphinstone Road (West) Mumbai 400 013 PAN – AAXFM1661Q v/s Dy. Commissioner of Income Tax (I.T) ……………. Respondent Circle–3(2)(1), Mumbai Assessee by : Shri Milin Thakore Revenue by : Shri Manoj Kumar Date of Hearing – 16.01.2019 Date of Order – 12.04.2019 O R D E R PER SAKTIJIT DEY. J.M. Af…