Jazzy Creations Pvt. Ltd. v. ITO

83 Taxmann.com 244Income Tax Appellate Tribunal2017#13022 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2023.

Issues it is cited on

contemporaneous data multiple year data captive service provider section 92d benchmarking analysis section 144c(3)related party transaction eligible assessee section 92ca(1)tested party section 156 section 144c(1)

Judgments citing Jazzy Creations Pvt. Ltd. v. ITO

INTERGREON MUNAGED SOLUTIONS (INDIA) P.LTD,MUMBAI vs. ASST CIT 12(2)(2), MUMBAI

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

ITA 586/MUM/2015[2010-11]Status: DisposedITAT Mumbai07 Sept 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Ketan Ved

Section 250Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 2095/Mum/2012 (Assessment Year: 2007-08) ITO – (8)(2)(1) M/s. Integreon Managed Solution Room No. 212/216A, 2nd Floor, (India) Pvt. Ltd. Aayakar Bhavan, M. K. Road, Vs. 402, Building No. 4, Infinity Park, Mumbai-400 020 Gen. A. K. Vaidya Marg, Malad(E), Mumbai-400 097 PAN/GIR No. AAACI 7431 A (Revenue) : (Assessee) ITA Nos. 2307/Mum/2012 (Assessment Year: 2007-08) And M/s. Integreon Managed Solution ITO – (8)(2)(1) Room No. 212/216A, 2nd Floor, (India) Pvt. Ltd. 402, Building No. 4, Inf…

INTEGREON MANAGED SOLUTIONS (INDIA) P. LTD,MUMBAI vs. ITO 8(2)(1), MUMBAI

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

ITA 2307/MUM/2012[2007-08]Status: DisposedITAT Mumbai07 Sept 2023AY 2007-08

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Ketan Ved

Section 250Section 92D

ITO 8(2)(1), MUMBAI vs. INTEGREON MANAGED SOLUTION (I) P. LTD, MUMBAI

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

ITA 2095/MUM/2012[2007-08]Status: DisposedITAT Mumbai07 Sept 2023AY 2007-08

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Ketan Ved

Section 250Section 92D

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…

LINC PEN & PLASTICS LTD.,KOLKATA vs. D.C.I..T., CIRCLE-11(1), KOLKATA

In the result, appeal of the assessee is allowed

ITA 1871/KOL/2019[2013-14]Status: DisposedITAT Kolkata24 Feb 2023AY 2013-14

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2013-14

For Appellant: Shri Anil Kochar, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT, DR

Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 Linc Pen & Plastics Ltd. Deputy Commissioner of 7C & 7D, Satyam Towers, 3, Vs. Income-tax, Circle-11(1), Alipore Road, Kolkata-700027 Kolkata. (PAN: AAACL6426C) (Appellant) (Respondent) Present for: Appellant by : Shri Anil Kochar, Advocate Respondent by : Smt. Ranu Biswas, Addl. CIT, DR Date of Hearing : 09.02.2023 Date of Pronouncement : 24.02.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the ord…

M/S. PHILIPS INDIA LIMITED,KOLKATA vs. ACIT, CIRCLE - 12(2), , KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 2308/KOL/2019[2004-05]Status: DisposedITAT Kolkata06 Feb 2023AY 2004-05

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.2308/Kol/2019 Assessment Year: 2004-05 M/S Philips India Limited.….............……….........…..........….…… Appellant 3Rd Floor, Tower A, Dlf Park, 08 Block Af, Major Arterial Road, New Town (Rajarhat), Kolkata-700156. [Pan: Aabcp9487A] Vs. Acit, Circle-12(2), Kolkata.......….....……........…...…...…..…..... Respondent Appearances By: Shri Ketan K Ved, Ca, Appeared On Behalf Of The Appellant. Shri Amal Kamat, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 17, 2022 Date Of Pronouncing The Order : February 06, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 31.07.2019 Of The Assessing Officer (In Short The ‘A.O’) Passed U/S 92Ca(3) & 144C Read With Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) In Pursuance Of The Directions Of The Dispute Resolution Panel (Drp) Dated 14.05.2019. 2. At The Outset, The Ld. Counsel For The Assessee Has Submitted That The Impugned Assessment Order Framed By The Assessing Officer Is Null & Void Being Framed Without Passing Of Draft Assessment Order. That The Assessing Officer Without Passing Of Draft Assessment Order & Without Giving Opportunity To The Assessee To File Objections Against The Said Draft Assessment Order As Per Provisions To Section 144C Of The

Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 274Section 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.2308/Kol/2019 Assessment Year: 2004-05 M/s Philips India Limited.….............……….........…..........….…… Appellant 3rd Floor, Tower A, DLF Park, 08 Block AF, Major Arterial Road, New Town (Rajarhat), Kolkata-700156. [PAN: AABCP9487A] vs. ACIT, Circle-12(2), Kolkata.......….....……........…...…...…..…..... Respondent Appearances by: Shri Ketan K Ved, CA, appe…

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…

M/S. THE HIMALAYA DRUG COMPANY,BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX, BANGALORE

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

ITA 2248/BANG/2016[2012-13]Status: DisposedITAT Bangalore02 Nov 2020AY 2012-13

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R

Section 143(3)Section 144C(1)Section 156

…IT(TP)A No.2248/Bang/2016 M/.s. The Himalaya Drug Company, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2248/Bang/2016 Assessment Year: 2012 – 13 M/s. The Himalaya Drug Company Makali, Tumkur Road Bengaluru-562162 Vs. ACIT Central Circle-1(1) Bengaluru PAN NO : AADFT3025B APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Shri Muzaffar Hussain, D.R. Date of Hearing : 01.10.2020 Date of Pronouncement : 02.11.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT M…