Knorr Bremse India P. Ltd. v. AICT

77 Taxmann.com 101High Court2016#11790 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2017 to 2023.

Sections most often in play

Section 14A Section 41(1)

Issues it is cited on

book profits section 115j disallowance u/s 14a section 115jb section 14a section 115 section 11 previous year company section 14 india total income

Judgments citing Knorr Bremse India P. Ltd. v. AICT

Acc Limited, Mumbai vs. DCIT (Ltu), Mumbai

In the result, appeal filed by department is dismissed

ITA 800/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Jun 2023AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blem/S. Acc Limited V. Dcit (Ltu) 121, Cement House, M.K. Road 29Th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 Pan: Aaact1507C (Appellant) (Respondent) Asst. Cit – 3(4) V. M/S. Acc Limited 29Th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 Pan: Aaact1507C (Appellant) (Respondent)

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. DCIT (LTU) 121, Cement House, M.K. Road 29th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 PAN: AAACT1507C (Appellant) (Respondent) Asst. CIT – 3(4) v. M/s. ACC Limited 29th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) Assessee represented by : Shri Yogesh Thar, Shri Chai…

Asst. Commissioner of Income Tax-3(4), Mumbai-400005 vs. M/S. Acc Limited, Mumbai-400020

In the result, appeal filed by department is dismissed

ITA 1171/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Jun 2023AY 2013-14

Section 14A

M/S. Continental Automotive Components India Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result, the appeal of the assessee is partly allowed

ITA 280/BANG/2021[2016-17]Status: DisposedITAT Bangalore06 Feb 2023AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 234BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.280/Bang/2021 Assessment year : 2016-17 M/s. Continental Automotive Vs. The Deputy Commissioner Components India Pvt. Ltd., of Income Tax, Plot No.53B, Circle 2(1)(1), Bommasandra Industrial Area, Bengaluru. Hosur Road, Attibele Hobli, Anekal Taluk, Bengaluru – 560 099. PAN: AAKCS 9578C ASSESSEE RESPONDENT Assessee by : Shri T. Suryanarayana, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.01.2023 Date of Pronoun…

M/S Praxair India Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Ltpu Circle-1, Bangalore

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

ITA 2839/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 Aug 2022AY 2013-14

For Appellant: Sri.T.Suryanarayana, Senior AdvocateFor Respondent: Sri.Bijoy Kumar Panda, CIT-DR

Section 143(2)Section 143(3)Section 14ASection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM IT(TP)A No.2839/Bang/2017 : Asst.Year 2013-2014 M/s.Praxair India Private Limited The Deputy Commissioner of Mercury 2B Block, 6th Floor Income-tax, Large Tax Payer v. Prestige Technology Park Unit, Circle 1 Bangalore. Outer Ring Road, Marathahalli Bangalore – 560 103. PAN : AAACP9993J. (Appellant) (Respondent) Appellant by : Sri.T.Suryanarayana, Senior Advocate Respondent by : Sri.Bijoy Kumar Panda, CIT-DR Date of Pronouncement : 25.08.2022 Date of Hearing : 26.07.2022 O R D E R Per…

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…

Clsa India P.Ltd, Mumbai vs. DCIT Cir 4(1)(1), Mumbai

In the result, the appeal is allowed

ITA 902/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Feb 2020AY 2011-12

Bench: Shri C N Prasad & Shri Rajesh Kumarassessment Year : 2011 -12 Clsa India P. Ltd., Dcit Cir 4(1)(1), (Formerly Cls India Ltd) Mumbai Vs. 8/F, Dalamal House, Nariman Point, Mumbai 400 021. Pan Aaacc2262K (Appellant) (Respondent)

For Appellant: Mr Mukesh ButaniFor Respondent: Ms Jothilakshmi Nayak

Section 143(1)Section 143(2)Section 143(3)Section 144C(5)Section 92CSection 92C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI Before Shri C N Prasad, Judicial Member & Shri Rajesh Kumar, Accountant Member Assessment Year : 2011 -12 CLSA India P. Ltd., DCIT Cir 4(1)(1), (Formerly CLS India Ltd) Mumbai Vs. 8/F, Dalamal House, Nariman Point, Mumbai 400 021. PAN AAACC2262K (Appellant) (Respondent) Appellant By : Mr Mukesh Butani, Ms Karishma Phatarphekar & Mr Harsh Shah Respondent By : Ms Jothilakshmi Nayak Date of Hearing :27.09.2019 Date of Pronouncement : 03.02.2020 O R D E R Per Rajesh Kumar, Accountant Member This appeal by the assessee is directed against the orde…

Ipsos Research P. Ltd, Mumbai vs. Asst CIT 10(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1361/MUM/2017[2012-13]Status: DisposedITAT Mumbai11 Dec 2019AY 2012-13

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm M/S Ipsos Research Pvt. Vs. Acit-2(2)(1), Mumbai Ltd. (In Which Synovate India Private Limited Has Been Amalgamated), Lotus Corporate Park, Unit No.1701, 17Th Floor, F Wing, Off Western Express Highway, Goregaon (East), Mumbai-400063 Pan No.Aaace 1157 B (Appellant) .. (Respondent) Assessee By Shri Nishant Thakkar/Jasmin Annalsadvals Revenue By Shri Manjunath K/Anand Mohan, Citdr Date Of Hearing 29/11/2019 Date Of Pronouncement 11/12/2019

Section 144C(1)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “ K”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAVISH SOOD, JM M/s Ipsos Research Pvt. Vs. ACIT-2(2)(1), Mumbai Ltd. (in which Synovate India Private Limited has been amalgamated), Lotus Corporate Park, Unit No.1701, 17th Floor, F Wing, Off Western Express Highway, Goregaon (East), Mumbai-400063 PAN No.AAACE 1157 B (Appellant) .. (Respondent) Assessee by Shri Nishant Thakkar/Jasmin Annalsadvals Revenue by Shri Manjunath K/Anand Mohan, CITDR Date of Hearing 29/11/2019 Date of Pronouncement 11/12/2019 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.1…

M/S Bright Point India Pvt Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 123/DEL/2017[2012-13]Status: DisposedITAT Delhi04 Dec 2017AY 2012-13

Bench: Shri R. K. Panda & Shri Kuldip Singhassessment Year : 2012-13 Bright Point India Pvt. Ltd., Acit, Central Circle- 20, G-9, Block B-1, New Delhi. Mohan Co-Operative Industrial Vs. Estate, Mathura Road, New Delhi.

For Appellant: Shri Tarun Gulati, AdvFor Respondent: Shri H. K. Choudhary, CIT-DR

Section 143(3)Section 144CSection 253(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year : 2012-13 Bright Point India Pvt. Ltd., ACIT, Central Circle- 20, G-9, Block B-1, New Delhi. Mohan Co-operative Industrial Vs. Estate, Mathura Road, New Delhi. PAN : AAACB6414G (Appellant) (Respondent) Assessee by : Shri Tarun Gulati, Adv. Department by : Shri H. K. Choudhary, CIT-DR Date of hearing : 06-09-2017 Date of pronouncement : 04-12-2017 O R D E R PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated…