(i) M/s. Dresser Rand India Pvt. Ltd. v. Addl. CIT

141 TTJ 385Income Tax Appellate Tribunal2011#16782 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2022.

Issues it is cited on

section 144c(13)dispute resolution panel transfer section 143(3)india business document interest

Judgments citing (i) M/s. Dresser Rand India Pvt. Ltd. v. Addl. CIT

ROYAL CANIN INDIA P. LTD,MUMBAI vs. ADDL/JT/DY/CIT/ASSTT/ ITO, NATIONAL E-ASSESSMENT CENTRE/ASST CIT-3(1)(1), DELHI

In the result, appeal by assessee is partly allowed

ITA 1298/MUM/2021[2016-17]Status: DisposedITAT Mumbai22 Sept 2022AY 2016-17

Bench: Shri Vikas Awasthy & Shri Amarjit Singh आअसं. 1298/मुं/2021 ("न.व. 2016-17) Royal Canin India Private Limited, 1401&1402 F Wing, 14Th Floor, Lotus Corporate Park, Cts Nos. 185/A, Graham Firth Compund Western Highway, Goregaon(E), Mumbai 400 063 Pan: Aadcr-4417-J ..... अपीलाथ" /Appellant बनाम Vs. Additional/Joint/Deputy/ Assistant Commissioner Of Income Tax -3(1)(1) Room No.607, 6Th Floor,, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Khirendra M. Gupta With Shri Akhil Goel. ""तवाद" "वारा/Respondent By : Ms. Vatsalaa Jha सुनवाई क" "त"थ/ Date Of Hearing : 27/06/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 22/09/2022 आदेश/ Order Per Vikas Awasthy, Jm:

For Appellant: Shri Khirendra M. Gupta with Shri Akhil GoelFor Respondent: Ms. Vatsalaa Jha

Section 143(3)Section 271G

…gth. The TPO cannot question the prudence of expenditure incurred by assessee. 3 In support of his submissions the ld. Authorized Representative of the assessee placed reliance on the following decisions: (i) M/s. Dresser Rand India Pvt. Ltd. Vs. Addl. CIT 141 TTJ 385 (Mum) (ii) CIT vs. EKL Appliances Ltd. 209 Taxman 200 (Delhi) 4. The ld. Authorized Representative of the assessee submitted that to benchmark the transaction the assessee selected 30 comparables. The mean margin of the comparables is 7.13% as against the franchise fee of 9.5% paid by the assessee . The ld. Authorized Representative of the assess…

ANHEUSER BUSCH INBEV INDIA LTD.,MUMBAI vs. PR. CIT-CIRCLE-1, MUMBAI

In the result, appeals filed by the assessee are allowed

ITA 942/MUM/2021[2014-15]Status: DisposedITAT Mumbai28 Jan 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Rajan VoraFor Respondent: Ms. Shailja Rai

Section 143(3)Section 263Section 37Section 37(1)

…1 (SC)  CIT vs Calcutta Discount Co Ltd 91 ITR 8 (SC)  CIT vs Keshavial Chandulal 59 ITR 120 (Guj)  Flipkart India Pvt Ltd. (ITAT Bang)  Hero Cycles Pvt. Ltd. (Civil Appeal No. 514 of 2008) (SC) dated 5 November 2015  Dresser-Rand India Private Limited (141 TTJ 385) (Mumbai ITAT) dated 7 September 2011  M/s. La Renon Healthcare Pvt. Ltd. (ITA No. 2380/Ahd/2015) (Ahmedabad ITAT) dated 23 September 2019 Ground No. 8 - Adjudication of a contravention by the Appellant under the Cable Tv Rules is outside the purview of powers and functions of the learned PCIT/AO under the provisions of the Act 55. The appellant…

ANHEUSER BUSCH INBEV INDIA LTD.,MUMBAI vs. PR CIT,CIRCLE-1, MUMBAI

In the result, appeals filed by the assessee are allowed

ITA 941/MUM/2021[2013-14]Status: DisposedITAT Mumbai28 Jan 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Rajan VoraFor Respondent: Ms. Shailja Rai

Section 143(3)Section 263Section 37Section 37(1)

SULZER PUMPS INDIA LTD,NAVI MUMBAI vs. DCIT 15(3)(2), MUMBAI

In the result, the appeal for AY 2012-13 is partly allowed

ITA 1153/MUM/2017[2012-13]Status: DisposedITAT Mumbai23 Mar 2021AY 2012-13

Bench: Shri Vikas Awasthy () & Shri N.K. Pradhan () Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15

For Appellant: Shri V. Sridharan, Shri S. SriramFor Respondent: Shri A. Mohan, Shri Sushil Kr

Section 143(3)Section 80GSection 92CSection 95D

…hat before the DRP, the assessee had relied on the decision of the Delhi High Court in EKL Appliances Ltd. v CIT (ITA Nos. 1068 & 1070/2011) and the order of the Tribunal in TNS India Pvt. Ltd. [TS- 21-ITAT-2014(HYD)-TP], Dresser-Rand India Pvt. Ltd. v. ACIT (141 TTJ 385), Ericsson India Private Limited v. Dy. CIT [ITA No. 5141/Del/2011 (Delhi Tribunal)], McCann Erickson India Private Limited v. Addl. CIT Range [ITA No. 5871/Del/2011], AWB India Pvt. Ltd. [TS-67-ITAT-2013 (DEL)-TP] and Safran Aerospace India Pvt. Ltd. [TS-469-ITAT-2014(Bang)-TP]. 8. On the other hand, the Ld. DR submits that the assessee was not…

SABMILLER INDIA LTD,MUMBAI vs. ASST CIT CIR 11(1)(2), MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 1205/MUM/2016[2011-12]Status: DisposedITAT Mumbai18 Feb 2020AY 2011-12

Bench: Shri Saktijit Deyand Shri N.K. Pradhan

For Appellant: Shri Rajan R. Vora a/wFor Respondent: Shri Anand Mohan

Section 143(3)Section 144C(13)

…vt. Ltd. v/s DCIT (ITA no.1218/Mum./2014, dated 18.05.2016; vii) Schneider Electric India Pvt. Ltd. v/s DCIT, ITA no.209/ Ahd./2015 dated 31.05.2017; viii) Festo Controls Pvt. Ltd. v/s DCIT [2014] 150 ITD 305; ix) Dresser-Rand India Pvt. Ltd. v/s ACIT, [2011] 141 TTJ 385; x) TNS India Pvt. Ltd. v/s ACIT, ITA no.944/Hyd./2007, dated 22.01.2014; xi) TNS India Pvt. Ltd. v/s DCIT, ITA no.604/Hyd./2014, dated 13.02.2015; and Knorr-Bremse India (P) Ltd. v/s ACIT, ITA no.5886/Del./ xii) 2012, dated 23.08.2016. INA Bearings India Pvt. Ltd. v/s DCIT, [2019] 108 taxmann. xiii) com 198 (Pune) (Trib.). M/s. Ipsos Research P…