M/s CIT v. Cushman & Wakefield (India) Pvt. Ltd.

277 CTR 368High Court2015#14586 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2019.

Read the full judgment

Judgments citing M/s CIT v. Cushman & Wakefield (India) Pvt. Ltd.

M/S Bombardier Transportation India Pvt. Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, both appeals are allowed for statistical purpose

ITA 4575/DEL/2015[2008-09]Status: DisposedITAT Delhi01 Aug 2019AY 2008-09

Bench: Shri Pramod Kumar & Shri K. Narasimha Chary

For Appellant: Sh. Vishal Kalra, Adv. & Ms. Reena Malik, CAFor Respondent: Sh. Sanjay I. Bara, CIT DR

…therefore, he cannot determine the ALP of payments made by assessee to AE at NIL without application of mind. 16. Reliance is also placed on the decision of the Hon'ble Delhi High Court in the case of M/s CIT vs. Cushman & Wakefield (India) Pvt. Ltd. ([2015] 277 CTR 368 (Delhi)) wherein it was held that every international transaction requires a separate and proper benchmarking analysis (including CUP analysis) and merely making a statement or a hypothesis that a transaction is not at arm's length without providing any comparable data to validate the same, does not conclude that the transaction is not in complia…

ACIT, New Delhi vs. M/S. Bombardier Transportation India Ltd., New Delhi

In the result, both appeals are allowed for statistical purpose

ITA 4243/DEL/2015[2008-09]Status: DisposedITAT Delhi01 Aug 2019AY 2008-09

Bench: Shri Pramod Kumar & Shri K. Narasimha Chary

For Appellant: Sh. Vishal Kalra, Adv. & Ms. Reena Malik, CAFor Respondent: Sh. Sanjay I. Bara, CIT DR

…therefore, he cannot determine the ALP of payments made by assessee to AE at NIL without application of mind. 16. Reliance is also placed on the decision of the Hon'ble Delhi High Court in the case of M/s CIT vs. Cushman & Wakefield (India) Pvt. Ltd. ([2015] 277 CTR 368 (Delhi)) wherein it was held that every international transaction requires a separate and proper benchmarking analysis (including CUP analysis) and merely making a statement or a hypothesis that a transaction is not at arm's length without providing any comparable data to validate the same, does not conclude that the transaction is not in complia…

M/S. Honda Motor India Pvt. Ltd., Uttar Pradesh vs. DCIT, Noida

In the result, the appeal is allowed for statistical purposes

ITA 5847/DEL/2015[2011-12]Status: DisposedITAT Delhi28 Nov 2017AY 2011-12

Bench: Shri R.S. Syal & Ms Suchitra Kambleassessment Year : 2011-12

For Appellant: Shri Deepak ChotraFor Respondent: Shri Sanjay I. Bara, CIT, DR
Section 143(3)Section 144C

…LP of the international transaction of payment of Royalty, which has been adopted by the AO as such, without any further examination. The Hon'ble Delhi High Court in CIT v. Cushman & Wakefield (India) (P.) Ltd. (2014) 367 ITR 730 (Del) read along with (2015) 277 CTR 368 (Del) has held that the authority of the TPO is limited to conducting transfer pricing analysis for determining the ALP of an international transaction and not to decide if such services exist or benefits did accrue to the assessee. Such later aspects have been held to be falling in the exclusive domain of the AO. In that case, it was observe…

Bmw India Private Ltd., Gurgaon vs. DCIT, Gurgaon

In the result, the appeal is partly allowed for statistical purposes

ITA 1406/DEL/2015[2010-11]Status: DisposedITAT Delhi10 Nov 2017AY 2010-11

Bench: Shri R.S. Syal & Shri K. Narasimha Charyassessment Year: 2010-11 Bmw India Private Ltd. Vs. Dcit 7Th Floor, Tower-B, Building Circle-1(1) No. 8, Dlf Cyber City, Phase Gurgaon Ii, Gurgaon Pan:Aabcb7140C (Applicant) (Respondent) Assessee By : Sh. Percy Pardiwala, Sr. Adv Department By : Sh. H.K. Choudhary, Cit-Dr Date Of Hearing : 08.11.2017 Date Of Pronouncement : 10.11.2017 Order Per R.S. Syal, Vp: This Appeal By The Assessee Emanates From The Final Assessment Order Dated 24.02.2015 Passed By The Assessing Officer (Ao) Under Section 143(3) Read With Section 144 C Of The Income-Tax Act, 1961

For Appellant: Sh. Percy Pardiwala, Sr. AdvFor Respondent: Sh. H.K. Choudhary, CIT-DR
Section 143(3)Section 144Section 92B(1)Section 92F

…tion on this score be deleted. This argument was countered by the ld. DR by relying on the judgment of the Hon’ble jurisdictional High Court in Knorr Bremse (supra) and CIT VS. Cushman Wakefield India (P) Ltd. (2014) 367 ITR 730 (Delhi) read along with (2015) 277 CTR 368 (Del). 26. We have gone through the facts of the present case in the light of the judgments cited by both the sides. In our considered opinion, the reliance of the ld. AR on the decisions in his support, is not appropriate. In CIT vs. Kodak India Pvt. Ltd (Bom) (supra), the assessee sold its `Imaging business’ to an Indian buyer, who was a subsi…

Daikin Airconditioning India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

Appeals are partly allowed for statistical purposes

ITA 6339/DEL/2012[2008-09]Status: DisposedITAT Delhi17 Apr 2017AY 2008-09

Bench: Shri R. S. Syal & Smt Suchitra Kamble

Section 143(3)Section 144C

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. S. SYAL, VICE PRESIDENT AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No.-5090/Del/2010 (A.Y 2006-07) I.T.A .No.-5685/Del/2011 (A.Y 2007-08) I.T.A .No.-6339/Del/2012 (A.Y 2008-09) Daikin Air-conditioning India Pvt. vs ACIT Ltd. F-25/2, Okhla Industrial Area, Circle 10(1), Room No. 406, Phase-II 4th Floor, C. R. Building New Delhi New Delhi AABCD0971F (APPELLANT) (RESPONDENT) Appellant by Sh. Vishal Kolra, Sh. Gaurav Gupta, Ms. Khayati Dadwal, Advs. Respondent by Sh. Amrendra Kumar, CIT DR Date of Hearing 12.04.2017 Date of Pronouncement 17.04.2017 ORDER PER…

Daikin Airconditioning India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

Appeals are partly allowed for statistical purposes

ITA 5685/DEL/2011[2007-08]Status: DisposedITAT Delhi17 Apr 2017AY 2007-08

Bench: Shri R. S. Syal & Smt Suchitra Kamble

Section 143(3)Section 144C

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. S. SYAL, VICE PRESIDENT AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No.-5090/Del/2010 (A.Y 2006-07) I.T.A .No.-5685/Del/2011 (A.Y 2007-08) I.T.A .No.-6339/Del/2012 (A.Y 2008-09) Daikin Air-conditioning India Pvt. vs ACIT Ltd. F-25/2, Okhla Industrial Area, Circle 10(1), Room No. 406, Phase-II 4th Floor, C. R. Building New Delhi New Delhi AABCD0971F (APPELLANT) (RESPONDENT) Appellant by Sh. Vishal Kolra, Sh. Gaurav Gupta, Ms. Khayati Dadwal, Advs. Respondent by Sh. Amrendra Kumar, CIT DR Date of Hearing 12.04.2017 Date of Pronouncement 17.04.2017 ORDER PER…

Daikin Airconditioning India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

Appeals are partly allowed for statistical purposes

ITA 5090/DEL/2010[2006-07]Status: DisposedITAT Delhi17 Apr 2017AY 2006-07

Bench: Shri R. S. Syal & Smt Suchitra Kamble

Section 143(3)Section 144C

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. S. SYAL, VICE PRESIDENT AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No.-5090/Del/2010 (A.Y 2006-07) I.T.A .No.-5685/Del/2011 (A.Y 2007-08) I.T.A .No.-6339/Del/2012 (A.Y 2008-09) Daikin Air-conditioning India Pvt. vs ACIT Ltd. F-25/2, Okhla Industrial Area, Circle 10(1), Room No. 406, Phase-II 4th Floor, C. R. Building New Delhi New Delhi AABCD0971F (APPELLANT) (RESPONDENT) Appellant by Sh. Vishal Kolra, Sh. Gaurav Gupta, Ms. Khayati Dadwal, Advs. Respondent by Sh. Amrendra Kumar, CIT DR Date of Hearing 12.04.2017 Date of Pronouncement 17.04.2017 ORDER PER…

M/s CIT v. Cushman & Wakefield (India) Pvt. Ltd. (277 CTR 368) — Cited in 7 Judgments | BharatTax