M/s. Blackstone Advisors India P. Ltd. v. DCIT, ITA

63 Taxmann.com 339Income Tax Appellate Tribunal2015#10698 most cited

What is M/s. Blackstone Advisors India P. Ltd. v. DCIT, ITA authority for?

A company excluded by the Transfer Pricing Officer and the DRP for not being functionally similar to the assessee may still be considered in transfer pricing assessment.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

Blackstone Advisors India P. Ltd. v. DCIT · Transfer Pricing Officer · DRP · functional similarity · assessee · comparable companies

Judgments citing M/s. Blackstone Advisors India P. Ltd. v. DCIT, ITA

Franklin Templeton International Services (India) P.Ltd, Mumbai vs. DCIT Cir 3(1), Mumbai

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

ITA 2047/MUM/2014[2009-10]Status: DisposedITAT Mumbai20 Feb 2026AY 2009-10

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 133(6)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER) I.T.A. No. 2047/Mum/2014 Assessment Year: 2009-10 Franklin Templeton Vs. DCIT CIR 3(1) International Services Room No.607,Aayakar (India) P. Ltd. Bhavan, M.K. Marg, Tower 2, 13th Floor, Mumbai-400020 Indiabulls Finance Centre, Senapati Bapat Marg, Elphinstone(West), Mumbai - 400013. PAN: AAACF6496L (Appellant) (Respondent) I.T.A. No. 1495/Mum/2015 Assessment Year: 2010-11 Franklin Templeton Vs. DCIT CIR 6 3(1) International Services Room No.522,Aayakar (India) P. Ltd. Bha…

DCIT - 8(2), Mumbai vs. M/S. Mitsui O.S.K. Lines Maritime (India) P. Ltd., Mumbai

In the result, appeal by the Revenue is dismissed on account of low tax effect and cross objections of the assesse are dismissed as having become infructuous

ITA 6397/MUM/2006[2003-2004]Status: DisposedITAT Mumbai31 Jul 2020AY 2003-2004

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahmanआअसं. 6397//मुं/2006 ("न.व. 2003-04) आअसं. 1548//मुं/2009 ("न.व. 2004-05) The Assistant Commissioner Of Income Tax- Circle 10(2)(2), Aaykar Bhavan, M.K. Road, Mumbai 400 020 ...... अपीलाथ" /Appellant

For Appellant: Shri Uodhal Raj SinghFor Respondent: Shri Dhanesh Bafna &

…आयकर अपील"य अ"धकरण मुंबई पीठ “ जे”, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य एवं "ी एस. "रफौर रहमान, लेखा सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं. 6397//मुं/2006 ("न.व. 2003-04) आअसं. 1548//मुं/2009 ("न.व. 2004-05) The Assistant Commissioner of Income Tax- Circle 10(2)(2), Aaykar Bhavan, M.K. Road, Mumbai 400 020 ...... अपीलाथ" /Appellant बनाम Vs. M/s. MOL Maritime (India) Pvt. Ltd. (Formerly known as Mitsui OSK Lines- Maritime (India) Pvt. Ltd.) Kalpataru Square, Unit No.52, 5th Floor, Kondivi…

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…

Satellite Television Asian Region Ltd, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 1815/MUM/2014[2009-10]Status: DisposedITAT Mumbai18 Oct 2019AY 2009-10

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Porus KakaFor Respondent: Dr. Rajeev Harit
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.1815/Mum./2014 (Assessment Year : 2009–10) Star International Movies Ltd. C/o STAR India Pvt. Ltd. Star House, Off. Dr. E. Moses Road ……………. Appellant Mahalaxmi, Mumbai 400 011 PAN – AAICS3256P v/s Dy. Director of Income Tax (I.T) ……………. Respondent Circle–2(1), Mumbai Assessee by : Shri Porus Kaka Revenue by : Dr. Rajeev Harit Date of Hearing – 23.07.2019 Date of Order – 18.10.2019 O R D E R PER SAKTIJIT DEY, J.M. The Captioned appeal has been filed by the…

The Walt Disney Company (I) P.Ltd, Mumbai vs. DCIT 7(3), Mumbai

Appeal of the assessee is partly allowed, as above

ITA 7678/MUM/2012[2008-09]Status: DisposedITAT Mumbai28 Apr 2017AY 2008-09

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: (A.Y : 2008-09)

For Appellant: Shri Nishant Thakkar &For Respondent: Shri B. Jaya Kumar (CIT-DR)
Section 143(3)Section 234BSection 234CSection 92CSection 92C(4)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER : (A.Y : 2008-09) The Walt Disney Company (India) Vs. DCIT-7(3), Mumbai Private Limited, (Respondent) Building No. 14, Solitaire Corporate Park, Guru Hargovindji Marg, Chakala, Andheri, Mumbai 400 093. PAN : AABCT9014D (Appellant) Appellant by : Shri Nishant Thakkar & Ms. Jasmin Amalsadvala Respondent by : Shri B. Jaya Kumar (CIT-DR) Date of Hearing : 26/04/2017 Date of Pronouncement : 28/04/2017 O R D E R PER G.S. PANNU, AM : The captioned appeal filed by the asse…

Warburg Pincus India Private Limited, Mumbai vs. DCIT, CC-3(3)(2), Mumbai

Appeal of the assessee is partly allowed

ITA 1612/MUM/2015[2010-11]Status: DisposedITAT Mumbai12 Apr 2017AY 2010-11

Bench: Shri C.N. Prasad () & Shri Ashwani Taneja (Account Member)

Section 143(3)Section 144CSection 144C(11)Section 92C(3)Section 92D

…1 IN THE INCOME TAX APPELLATE TRIBUNNAL MUMBAI BENCH ‘’K’’, MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI ASHWANI TANEJA (ACCOUNT MEMBER) I.T.A.No.1612/Mum/2015 ( Assessment year : 2010-11) Warburg Pincus India Pvt Ltd V/s Dy.CIT, Cir.3(3)(2), Mumbai 7th Floor, Express Towers Nariman Point, Mumbai-21 PAN : AACW5205E Appellant Respondent Appellant by Shri Porus Kaka & Shri Manish Kanth Respondent by Shri N.K. Chand CIT-DR Date of hearing 21.3.2017 Date of order 12.04.2017 O R D E R Per Ashwani Taneja, AM:- This appeal has been filed by the Assessee against the order dated 15.1.15 passed by the Ass…

Warburg Pincus India P. Ltd, Mumbai vs. Asst CIT 3(3), Mumbai

In the result, both the appeals are partly allowed

ITA 6981/MUM/2012[2008-09]Status: DisposedITAT Mumbai13 Jan 2017AY 2008-09

Bench: Shri Rajendra & Shri Saktijit Deyआयकर अपीऱ सं. / Ita No. 6981/Mum./2012 (निर्धारण वषा / Assessment Year : 2008–09) Warburg Pincus India Pvt. Ltd. 7Th Floor, Express Towers ……………. Appellant Nariman Point, Mumbai 400 021 Pan – Aaacw5205E V/S Asstt. Commissioner Of Income Tax Circle–3(3), Aayakar Bhawan ……………. Respondent 101, M.K. Road, Mumbai 400 020

For Appellant: Shri Porus Kaka a/wFor Respondent: Shri N.K. Chand
Section 143(3)Section 144C(13)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘के’ म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI श्री राजेंद्र, ऱेखा सदस्य एवुं श्री शक्तिजीि दे, न्याययक सदस्य के समक्ष BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA no. 6981/Mum./2012 (निर्धारण वषा / Assessment Year : 2008–09) Warburg Pincus India Pvt. Ltd. 7th Floor, Express Towers ……………. Appellant Nariman Point, Mumbai 400 021 PAN – AAACW5205E v/s Asstt. Commissioner of Income Tax Circle–3(3), Aayakar Bhawan ……………. Respondent 101, M.K. Road, Mumbai 400 020 आयकर अपीऱ सं. / ITA no. 1717/Mum./2014 (निर्धार…

DCIT, Chennai vs. Sella Synergy India Pvt Ltd., Chennai

In the result, the appeal of the assessee in ITA

ITA 557/CHNY/2015[2010-11]Status: DisposedITAT Chennai15 Sept 2016AY 2010-11

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No.398/Mds/2015 "नधा"रण वष" /Assessment Year : 2010-2011

For Appellant: Shri. Percy PardiwallaFor Respondent: Smt. Parminder Kaur, CIT
Section 142(1)Section 143(1)Section 143(3)Section 2Section 28Section 5OSection 92C

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी चं" पूजार",लेखा सद"य एवं "ीजी. पवन कुमार,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.398/Mds/2015 "नधा"रण वष" /Assessment year : 2010-2011 M/s. Sella Synergy India Pvt. The Deputy Commissioner of Ltd, Vs. Income Tax, Elnet Software City, Company Circle VI(1) TS-140, Rajiv Gandhi Salai, Chennai. Taramani, Chennai 600 113. आयकर अपील सं./I.T.A. No.557/Mds/2015 & C.O.No.45/Mds/2015 "नधा"रण वष" /Assessment year : 2010-2011 The Deputy C…

Banca Sella S.P.A. Chennai Branch (It Division), Chennai vs. DCIT, Chennai

In the result, the appeal of the assessee in ITA

ITA 417/CHNY/2015[2010-11]Status: DisposedITAT Chennai15 Sept 2016AY 2010-11

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No.398/Mds/2015 "नधा"रण वष" /Assessment Year : 2010-2011

For Appellant: Shri. Percy PardiwallaFor Respondent: Smt. Parminder Kaur, CIT
Section 142(1)Section 143(1)Section 143(3)Section 2Section 28Section 5OSection 92C

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी चं" पूजार",लेखा सद"य एवं "ीजी. पवन कुमार,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.398/Mds/2015 "नधा"रण वष" /Assessment year : 2010-2011 M/s. Sella Synergy India Pvt. The Deputy Commissioner of Ltd, Vs. Income Tax, Elnet Software City, Company Circle VI(1) TS-140, Rajiv Gandhi Salai, Chennai. Taramani, Chennai 600 113. आयकर अपील सं./I.T.A. No.557/Mds/2015 & C.O.No.45/Mds/2015 "नधा"रण वष" /Assessment year : 2010-2011 The Deputy C…

Sella Synergy India Pvt. Ltd., Chennai vs. DCIT, Chennai

In the result, the appeal of the assessee in ITA

ITA 398/CHNY/2015[2010-11]Status: DisposedITAT Chennai15 Sept 2016AY 2010-11

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No.398/Mds/2015 "नधा"रण वष" /Assessment Year : 2010-2011

For Appellant: Shri. Percy PardiwallaFor Respondent: Smt. Parminder Kaur, CIT
Section 142(1)Section 143(1)Section 143(3)Section 2Section 28Section 5OSection 92C

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी चं" पूजार",लेखा सद"य एवं "ीजी. पवन कुमार,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.398/Mds/2015 "नधा"रण वष" /Assessment year : 2010-2011 M/s. Sella Synergy India Pvt. The Deputy Commissioner of Ltd, Vs. Income Tax, Elnet Software City, Company Circle VI(1) TS-140, Rajiv Gandhi Salai, Chennai. Taramani, Chennai 600 113. आयकर अपील सं./I.T.A. No.557/Mds/2015 & C.O.No.45/Mds/2015 "नधा"रण वष" /Assessment year : 2010-2011 The Deputy C…