Infotech Enterprises Ltd. v. Addl. CIT

41 Taxmann.com 364Income Tax Appellate Tribunal2014#6094 most cited

What is Infotech Enterprises Ltd. v. Addl. CIT authority for?

A corporate guarantee provided to a bank on behalf of an associated enterprise constitutes an international transaction for transfer pricing purposes.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2022.

Also referred to as

Infotech Enterprises Ltd. v. Addl. CIT · corporate guarantee · associated enterprise · international transaction · transfer pricing · Hyderabad ITAT

Judgments citing Infotech Enterprises Ltd. v. Addl. CIT

Medreich Limited, Bangalore vs. Assistant Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, the appeal filed by the assessee stands allowed as indicated hereinabove

ITA 451/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Oct 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 451/Bang/2022 Assessment Year : 2017-18 M/S. Medreich Ltd., No. 12/8, Medreich The Assistant House, Commissioner Of Saraswati Ammal Income Tax, Street, Central Circle – Maruti Seva Nagar, 1(2), Vs. Bangalore – 560 033. Bangalore. Pan: Aabcm1458Q Appellant Respondent : Shri Padam Chand Assessee By Khincha, Ca : Shri Praveen Karanth, Revenue By Cit-Dr Date Of Hearing : 27-07-2022 Date Of Pronouncement : 21-10-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Passed By The Ld.Acit, Central Circle – 1(2), Bangalore Dated 26/04/2022 For A.Y. 2017-18 On Following Grounds Of Appeal: “General Ground 1.1 The Learned Assistant Commissioner Of Income Tax, Central Circle-1(2), Bangalore (`A0') Erred In Passing The Assessment Order Under Section 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 (`The Act) In The Manner Passed

For Respondent: Shri Padam Chand
Section 143(3)Section 14ASection 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 451/Bang/2022 Assessment Year : 2017-18 M/s. Medreich Ltd., No. 12/8, Medreich The Assistant House, Commissioner of Saraswati Ammal Income Tax, Street, Central Circle – Maruti Seva Nagar, 1(2), Vs. Bangalore – 560 033. Bangalore. PAN: AABCM1458Q APPELLANT RESPONDENT : Shri Padam Chand Assessee by Khincha, CA : Shri Praveen Karanth, Revenue by CIT-DR Date of Hearing : 27-07-2022 Date of Pronouncement : 21-10-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present…

Lambda Therapeutic Research Ltd., Ahmedabad vs. DCIT Circle-2(1) (2), Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 91/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad29 Apr 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.91/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lambda Therapeutic Research Ltd. D.C.I.T., Lambda House, Vs. Circle-2(1)(2), Opp. Gujarat High Court, Ahmedabad. S.G. Highway, Gota, Ahmedabad-382481. Pan: Aaacl4089R

For Appellant: Shri Tushar Hemani, Sr. Advocate with Shri Parimalsingh B ParmarFor Respondent: Shri Purushottam Kumar, Sr.D.R
Section 2Section 234ASection 271Section 36Section 36(1)(va)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No.91/AHD/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lambda Therapeutic Research Ltd. D.C.I.T., Lambda House, Vs. Circle-2(1)(2), Opp. Gujarat High Court, Ahmedabad. S.G. Highway, Gota, Ahmedabad-382481. PAN: AAACL4089R And आयकर अपील सं./ITA No. 409/AHD/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 A.C.I.T., Lambda Therapeutic Research Ltd. Circle-2(1)(2), Vs. Lambda Hous…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Lambda Therapeutic Research Ltd., Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 409/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad29 Apr 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.91/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lambda Therapeutic Research Ltd. D.C.I.T., Lambda House, Vs. Circle-2(1)(2), Opp. Gujarat High Court, Ahmedabad. S.G. Highway, Gota, Ahmedabad-382481. Pan: Aaacl4089R

For Appellant: Shri Tushar Hemani, Sr. Advocate with Shri Parimalsingh B ParmarFor Respondent: Shri Purushottam Kumar, Sr.D.R
Section 2Section 234ASection 271Section 36Section 36(1)(va)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No.91/AHD/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lambda Therapeutic Research Ltd. D.C.I.T., Lambda House, Vs. Circle-2(1)(2), Opp. Gujarat High Court, Ahmedabad. S.G. Highway, Gota, Ahmedabad-382481. PAN: AAACL4089R And आयकर अपील सं./ITA No. 409/AHD/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 A.C.I.T., Lambda Therapeutic Research Ltd. Circle-2(1)(2), Vs. Lambda Hous…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Lambda Therapeutic Research Ltd., Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 2114/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

Lambda Therapeutic Research Ltd., Ahmedabad vs. DCIT Circle-2(1) (2), Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 1751/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

The DCIT, Circle-2(1)(2), Ahmedabad vs. M/S. Lambda Therapeutic Research Ltd., Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 2293/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

Lambda Therapeutic Research Limited, Ahmedabad vs. The Jt. CIT, Range-4, Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 3492/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

Dy.Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad vs. M/S. Lamda Therapeutic Research Ltd., Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 3470/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

Lambda Therapeutic Research Limited, Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 2276/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

Medreich Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Central Circle- 1(2), Bangalore

In the result, the appeals filed by the assessee are partly allowed

ITA 1576/BANG/2019[2014-15]Status: DisposedITAT Bangalore12 Apr 2021AY 2014-15

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Ms.Neera Malhotra, CIT-DR
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.1574/Bang/2019 : Asst.Year 2012-2013 ITA No.1575/Bang/2019 : Asst.Year 2013-2014 ITA No.1576/Bang/2019 : Asst.Year 2014-2015 M/s.Medreich Limited The Asst.Commissioner of Medreich House, No.12/8 Income-tax, Central Circle 1(2) v. Saraswathi Ammal Street Bangalore. Maruthi Seva Nagar Bangalore – 560 033. PAN : AABCM1458Q. (Appellant) (Respondent) Appellant by : Smt.Suman Lunkar, CA Respondent by : Ms.Neera Malhotra, CIT-DR Date of Date of Hearing : 01.04.2021 Pronouncement : 12.04.20…

Medreich Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Central Circle- 1(2), Bangalore

In the result, the appeals filed by the assessee are partly allowed

ITA 1575/BANG/2019[2013-14]Status: DisposedITAT Bangalore12 Apr 2021AY 2013-14

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Ms.Neera Malhotra, CIT-DR
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.1574/Bang/2019 : Asst.Year 2012-2013 ITA No.1575/Bang/2019 : Asst.Year 2013-2014 ITA No.1576/Bang/2019 : Asst.Year 2014-2015 M/s.Medreich Limited The Asst.Commissioner of Medreich House, No.12/8 Income-tax, Central Circle 1(2) v. Saraswathi Ammal Street Bangalore. Maruthi Seva Nagar Bangalore – 560 033. PAN : AABCM1458Q. (Appellant) (Respondent) Appellant by : Smt.Suman Lunkar, CA Respondent by : Ms.Neera Malhotra, CIT-DR Date of Date of Hearing : 01.04.2021 Pronouncement : 12.04.20…

Medreich Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Central Circle- 1(2), Bangalore

In the result, the appeals filed by the assessee are partly allowed

ITA 1574/BANG/2019[2012-13]Status: DisposedITAT Bangalore12 Apr 2021AY 2012-13

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Ms.Neera Malhotra, CIT-DR
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.1574/Bang/2019 : Asst.Year 2012-2013 ITA No.1575/Bang/2019 : Asst.Year 2013-2014 ITA No.1576/Bang/2019 : Asst.Year 2014-2015 M/s.Medreich Limited The Asst.Commissioner of Medreich House, No.12/8 Income-tax, Central Circle 1(2) v. Saraswathi Ammal Street Bangalore. Maruthi Seva Nagar Bangalore – 560 033. PAN : AABCM1458Q. (Appellant) (Respondent) Appellant by : Smt.Suman Lunkar, CA Respondent by : Ms.Neera Malhotra, CIT-DR Date of Date of Hearing : 01.04.2021 Pronouncement : 12.04.20…

ACIT (Ltu), New Delhi vs. M/S Havells India Ltd., New Delhi

In the result, appeal of the assessee is partly allowed

ITA 466/DEL/2011[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Havells India Ltd, Vs. DCIT, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi CR Building IP Estate, PAN: AAACH0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. DCIT, 1/7 Ram Kishore Road, LTU, NBCC Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, PAN: AAACH0351E New Delhi (Appellant) (Respondent) ACIT (LTU), Vs. Havells India Ltd, NBCC Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi PAN: AAACH…

M/S Havells India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 6073/DEL/2010[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Havells India Ltd, Vs. DCIT, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi CR Building IP Estate, PAN: AAACH0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. DCIT, 1/7 Ram Kishore Road, LTU, NBCC Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, PAN: AAACH0351E New Delhi (Appellant) (Respondent) ACIT (LTU), Vs. Havells India Ltd, NBCC Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi PAN: AAACH…

M/S Havells India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 6072/DEL/2010[2004-05]Status: DisposedITAT Delhi25 Aug 2020AY 2004-05

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Havells India Ltd, Vs. DCIT, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi CR Building IP Estate, PAN: AAACH0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. DCIT, 1/7 Ram Kishore Road, LTU, NBCC Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, PAN: AAACH0351E New Delhi (Appellant) (Respondent) ACIT (LTU), Vs. Havells India Ltd, NBCC Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi PAN: AAACH…

Aries Agro Ltd, Mumbai vs. DCIT 14(1)(1), Mumbai

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

ITA 6484/MUM/2018[2014-15]Status: DisposedITAT Mumbai27 Dec 2019AY 2014-15

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2014-15

For Appellant: Mr. Firoze B. Andhyarujina/For Respondent: Mr. Suhas Kulkarni, DR
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2014-15 Aries Agro Ltd., Plot No. 24, Dy. Commissioner of Income Tax- Aries House, Deonar, Govandi, Vs. 14(1)(1), AayakarBhavan, M.K. Mumbai-400043. Road, Mumbai-400020. PAN No. AAACA5035G Appellant Respondent Assessee by : Mr. Firoze B. Andhyarujina/ Mr. ManekAndhyarujina& Mr. HimanshuKalavadia, ARs Revenue by : Mr. Suhas Kulkarni, DR Date of Hearing : 28/11/2019 Date of pronouncement : 27/12/2019 ORDER PER N.K. PRADHAN, A.M. This is an appeal…

Aries Agro Ltd, Mumbai vs. DCIT 14(1)(1), Mumbai

In the result, appeal is partly allowed

ITA 6947/MUM/2017[2013-14]Status: DisposedITAT Mumbai20 Mar 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Firoz B. AndhyarajinaFor Respondent: Shri Manjunath Karkihalli a/w
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.6947/Mum./2017 (Assessment Year : 2013–14) Aries Agro Ltd. Aris House, Plot no.24 Deonar, Govandi (E) ……………. Appellant Mumbai 400 043 PAN – AAACA5035G v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–14(1)(1), Mumbai Assessee by : Shri Firoz B. Andhyarajina Revenue by : Shri Manjunath Karkihalli a/w Shri Manish Kanojia Date of Hearing – 16.01.2019 Date of Order – 20.03.2019 O R D E R PER SAKTIJIT DEY, J.M. This is an appeal by the assessee again…

Take Solutions Limited, Chennai vs. ACIT, Chennai

In the result, the assessee’s appeal is partly allowed

ITA 175/CHNY/2017[2012-13]Status: DisposedITAT Chennai05 Dec 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri Sivaraman, AdvocateFor Respondent: Shri. G.M. Doss, CIT
Section 143(3)Section 92B

…आयकरअपील"यअ"धकरण ,’डी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं"ी एस जयरामन, लेखा सद"य केसम$ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. No. 175/Mds/2017 "नधा"रण वष"/Assessment Year : 2012-13 TAKE Solutions Limited, Assistant Commissioner of Income No. 27, Tank Band Road, Vs. Tax, Nungambakkam, Corporate Circle 3(1), Chennai – 600 034. Chennai – 600 034. [PAN: AABCT 3684M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ&क'ओरसे/Appellant by : Shri Sivaraman, Advocate *+यथ&क'ओरसे/Responden…

M/S. Bharti Airtel Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result appeal of the assessee with respect to ground No

ITA 5816/DEL/2012[2008-09]Status: DisposedITAT Delhi24 Oct 2016AY 2008-09

Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, SrFor Respondent: Sh. NC Swain, CIT DR (OSD)
Section 201Section 254Section 40

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SHRI I.C.SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Bharti Airtel Ltd, Addl CIT, Bharti Crescent, 1, Vs. Range-2, CR Building, IP Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi PAN:AAACB2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl CIT, Bharti Crescent, 1, Vs. Range-2, CR Building, IP Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi PAN:AAACB2894G (Appellant) (Respondent) Assessee by : Sh. Ajay Vohra, Sr. Sh. Rohit Jain, Adv Ms. Deepashree Rao, CA Revenue by: Sh. NC Swain, CIT DR (OS…

Infotech Enterprises Ltd. v. Addl. CIT (41 Taxmann.com 364) — Cited in 19 Judgments | BharatTax