Lahmeyer Holding GMBH v. DCIT

376 ITR 70High Court2015#12710 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2019 to 2021.

Judgments citing Lahmeyer Holding GMBH v. DCIT

Bilcare Limited, Pune vs. Assistant Commissioner of Income-Tax, Central Circle - 2(2), Pune

In the result, the appeal is partly allowed

ITA 2720/PUN/2017[2013-14]Status: DisposedITAT Pune26 Oct 2021AY 2013-14

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.2720/Pun/2017 िनधा"रण वष" / Assessment Year : 2013-14

Section 143(3)Section 144C(8)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2720/PUN/2017 िनधा"रण वष" / Assessment Year : 2013-14 Bilcare Limited, Vs. ACIT, 6th Floor, B-Wing, Central Circle-2(2), ICC Trade Tower, Pune Senapati Bapat Road, Pune – 411 016, Maharashtra PAN : AABCB2242F Appellant Respondent Assessee by Shri Kishor Phadke Revenue by Smt. Divya Bajpai Date of hearing 25-10-2021 Date of pronouncement 26-10-2021 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the final assessm…

M/S. Akshaya Souharda Credit Co-Operative Limited, Chikkaballapur vs. Income Tax Officer, Ward- 1, Chikkaballapur

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

ITA 2574/BANG/2019[2014-15]Status: DisposedITAT Bangalore13 Mar 2020AY 2014-15

Bench: Shri Chandra Poojari

For Appellant: Sri.Sandeep, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Council for DR
Section 143(2)Section 143(3)Section 147Section 148Section 56Section 80PSection 80P(2)Section 80P(2)(a)

…tered Finance Ltd. [(2012) 207 Taxman 136 (Kar.) (Mag.)] / [(2012) 21 Taxman.com 495 (Kar.)] (iii) Parixit Industries (P.) Ltd. v. ACIT [(2013) 352 ITR 349 (Guj.)] (iv) H.K.Buildcon Ltd. v. ITO [(2011) 339 ITR 535 (Guj.)] (v) Lahneyer Holdings GmbH v. DCIT [376 ITR 70 (Del.)] 7 M/s.Akshaya Souharda Credit Co-op Ltd. Accordingly, the learned AR pleaded that the proposed reopening is bad in law and the assessment order is to be quashed. 6. On the other hand, the learned Departmental Representative submitted that in this case, the scrutiny assessment was completed on 18.11.2016. Subsequently, the judgment of the…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1067/PUN/2017[2012-13]Status: DisposedITAT Pune27 Jun 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…Pvt. Ltd. Vs. Addl. CIT & Ors. (2014) 361 ITR 531 (Bom) in para 47, wherein it is mentioned that powers of DRP were to correct order of Assessing Officer. The Ld. DR further placed reliance on the following decisions:- a) Lahmeyer Holding GMBH Vs. DCIT (2015) 376 ITR 70 (Del) b) Granite Services International P. Ltd. Vs. ACIT in ITA No.532/Del/2016, relating to assessment year 2011-12, order dated 12.09.2017 c) M/s. New Delhi Television Ltd. Vs. ACIT in ITA No.1212/Del/2014, relating to assessment year 2009-10, & Ors. vide order dated 14.07.2017 d) DDIT Vs. Sandvik Information Technology AB in ITA No.128/PUN/2014…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1066/PUN/2017[2011-12]Status: DisposedITAT Pune27 Jun 2019AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…Pvt. Ltd. Vs. Addl. CIT & Ors. (2014) 361 ITR 531 (Bom) in para 47, wherein it is mentioned that powers of DRP were to correct order of Assessing Officer. The Ld. DR further placed reliance on the following decisions:- a) Lahmeyer Holding GMBH Vs. DCIT (2015) 376 ITR 70 (Del) b) Granite Services International P. Ltd. Vs. ACIT in ITA No.532/Del/2016, relating to assessment year 2011-12, order dated 12.09.2017 c) M/s. New Delhi Television Ltd. Vs. ACIT in ITA No.1212/Del/2014, relating to assessment year 2009-10, & Ors. vide order dated 14.07.2017 d) DDIT Vs. Sandvik Information Technology AB in ITA No.128/PUN/2014…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1065/PUN/2017[2010-11]Status: DisposedITAT Pune27 Jun 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…Pvt. Ltd. Vs. Addl. CIT & Ors. (2014) 361 ITR 531 (Bom) in para 47, wherein it is mentioned that powers of DRP were to correct order of Assessing Officer. The Ld. DR further placed reliance on the following decisions:- a) Lahmeyer Holding GMBH Vs. DCIT (2015) 376 ITR 70 (Del) b) Granite Services International P. Ltd. Vs. ACIT in ITA No.532/Del/2016, relating to assessment year 2011-12, order dated 12.09.2017 c) M/s. New Delhi Television Ltd. Vs. ACIT in ITA No.1212/Del/2014, relating to assessment year 2009-10, & Ors. vide order dated 14.07.2017 d) DDIT Vs. Sandvik Information Technology AB in ITA No.128/PUN/2014…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1064/PUN/2017[2009-10]Status: DisposedITAT Pune27 Jun 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…Pvt. Ltd. Vs. Addl. CIT & Ors. (2014) 361 ITR 531 (Bom) in para 47, wherein it is mentioned that powers of DRP were to correct order of Assessing Officer. The Ld. DR further placed reliance on the following decisions:- a) Lahmeyer Holding GMBH Vs. DCIT (2015) 376 ITR 70 (Del) b) Granite Services International P. Ltd. Vs. ACIT in ITA No.532/Del/2016, relating to assessment year 2011-12, order dated 12.09.2017 c) M/s. New Delhi Television Ltd. Vs. ACIT in ITA No.1212/Del/2014, relating to assessment year 2009-10, & Ors. vide order dated 14.07.2017 d) DDIT Vs. Sandvik Information Technology AB in ITA No.128/PUN/2014…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1063/PUN/2017[2008-09]Status: DisposedITAT Pune27 Jun 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…Pvt. Ltd. Vs. Addl. CIT & Ors. (2014) 361 ITR 531 (Bom) in para 47, wherein it is mentioned that powers of DRP were to correct order of Assessing Officer. The Ld. DR further placed reliance on the following decisions:- a) Lahmeyer Holding GMBH Vs. DCIT (2015) 376 ITR 70 (Del) b) Granite Services International P. Ltd. Vs. ACIT in ITA No.532/Del/2016, relating to assessment year 2011-12, order dated 12.09.2017 c) M/s. New Delhi Television Ltd. Vs. ACIT in ITA No.1212/Del/2014, relating to assessment year 2009-10, & Ors. vide order dated 14.07.2017 d) DDIT Vs. Sandvik Information Technology AB in ITA No.128/PUN/2014…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1062/PUN/2017[2007-08]Status: DisposedITAT Pune27 Jun 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…Pvt. Ltd. Vs. Addl. CIT & Ors. (2014) 361 ITR 531 (Bom) in para 47, wherein it is mentioned that powers of DRP were to correct order of Assessing Officer. The Ld. DR further placed reliance on the following decisions:- a) Lahmeyer Holding GMBH Vs. DCIT (2015) 376 ITR 70 (Del) b) Granite Services International P. Ltd. Vs. ACIT in ITA No.532/Del/2016, relating to assessment year 2011-12, order dated 12.09.2017 c) M/s. New Delhi Television Ltd. Vs. ACIT in ITA No.1212/Del/2014, relating to assessment year 2009-10, & Ors. vide order dated 14.07.2017 d) DDIT Vs. Sandvik Information Technology AB in ITA No.128/PUN/2014…

Lahmeyer Holding GMBH v. DCIT (376 ITR 70) — Cited in 8 Judgments | BharatTax