M/s Essar Oil Limited v. JCIT

4 SOT 161Income Tax Appellate Tribunal2005#12752 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 358,232 Indian tax judgments — from 2019 to 2019.

Judgments citing M/s Essar Oil Limited v. JCIT

DCIT Large Tax Payer Unit 1, Chennai vs. M/S Sundaram Asset Management Company Limited, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 468/CHNY/2018[2014-15]Status: DisposedITAT Chennai03 Oct 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience". 14.3 The AO relied upon the decision of Mumbai-tribunal in the case of M/s Essar Oil Limited v. JCIT (2005) 4 SOT 161.The AO observed that data base developed by M/s.Fund Quest has been furnished to the assessee located in India and the same has been utilized by assessee to get maximum profits on investments made abroad. Thus, the AO was of ITA Nos.419-422/Chny/2018 & ITA Nos.465-468/Chny/2018 :- 26 -: the view that the data base developed by M/s Fund Quest was…

DCIT Large Tax Payer Unit 1, Chennai vs. M/S Sundaram Asset Management Company Limited, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 467/CHNY/2018[2013-14]Status: DisposedITAT Chennai03 Oct 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience". 14.3 The AO relied upon the decision of Mumbai-tribunal in the case of M/s Essar Oil Limited v. JCIT (2005) 4 SOT 161.The AO observed that data base developed by M/s.Fund Quest has been furnished to the assessee located in India and the same has been utilized by assessee to get maximum profits on investments made abroad. Thus, the AO was of ITA Nos.419-422/Chny/2018 & ITA Nos.465-468/Chny/2018 :- 26 -: the view that the data base developed by M/s Fund Quest was…

DCIT Large Tax Payer Unit 1, Chennai vs. M/S Sundaram Asset Management Company Limited, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 466/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Oct 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience". 14.3 The AO relied upon the decision of Mumbai-tribunal in the case of M/s Essar Oil Limited v. JCIT (2005) 4 SOT 161.The AO observed that data base developed by M/s.Fund Quest has been furnished to the assessee located in India and the same has been utilized by assessee to get maximum profits on investments made abroad. Thus, the AO was of ITA Nos.419-422/Chny/2018 & ITA Nos.465-468/Chny/2018 :- 26 -: the view that the data base developed by M/s Fund Quest was…

DCIT Large Tax Payer Unit 1, Chennai vs. M/S Sundaram Asset Management Company Limited, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 465/CHNY/2018[2011-12]Status: DisposedITAT Chennai03 Oct 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience". 14.3 The AO relied upon the decision of Mumbai-tribunal in the case of M/s Essar Oil Limited v. JCIT (2005) 4 SOT 161.The AO observed that data base developed by M/s.Fund Quest has been furnished to the assessee located in India and the same has been utilized by assessee to get maximum profits on investments made abroad. Thus, the AO was of ITA Nos.419-422/Chny/2018 & ITA Nos.465-468/Chny/2018 :- 26 -: the view that the data base developed by M/s Fund Quest was…

M/S Sundaram Asset Management Company Limited, Chennai vs. DCIT Large Tax Payer Unit 1, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 422/CHNY/2018[2014-15]Status: DisposedITAT Chennai03 Oct 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience". 14.3 The AO relied upon the decision of Mumbai-tribunal in the case of M/s Essar Oil Limited v. JCIT (2005) 4 SOT 161.The AO observed that data base developed by M/s.Fund Quest has been furnished to the assessee located in India and the same has been utilized by assessee to get maximum profits on investments made abroad. Thus, the AO was of ITA Nos.419-422/Chny/2018 & ITA Nos.465-468/Chny/2018 :- 26 -: the view that the data base developed by M/s Fund Quest was…

M/S Sundaram Asset Management Company Limited, Chennai vs. DCIT Large Tax Payer Unit 1, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 421/CHNY/2018[2013-14]Status: DisposedITAT Chennai03 Oct 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience". 14.3 The AO relied upon the decision of Mumbai-tribunal in the case of M/s Essar Oil Limited v. JCIT (2005) 4 SOT 161.The AO observed that data base developed by M/s.Fund Quest has been furnished to the assessee located in India and the same has been utilized by assessee to get maximum profits on investments made abroad. Thus, the AO was of ITA Nos.419-422/Chny/2018 & ITA Nos.465-468/Chny/2018 :- 26 -: the view that the data base developed by M/s Fund Quest was…

M/S Sundaram Asset Management Company Limited, Chennai vs. DCIT Large Tax Payer Unit 1, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 420/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Oct 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience". 14.3 The AO relied upon the decision of Mumbai-tribunal in the case of M/s Essar Oil Limited v. JCIT (2005) 4 SOT 161.The AO observed that data base developed by M/s.Fund Quest has been furnished to the assessee located in India and the same has been utilized by assessee to get maximum profits on investments made abroad. Thus, the AO was of ITA Nos.419-422/Chny/2018 & ITA Nos.465-468/Chny/2018 :- 26 -: the view that the data base developed by M/s Fund Quest was…

M/S Sundaram Asset Management Company Limited, Chennai vs. DCIT Large Tax Payer Unit 1, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 419/CHNY/2018[2011-12]Status: DisposedITAT Chennai03 Oct 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience". 14.3 The AO relied upon the decision of Mumbai-tribunal in the case of M/s Essar Oil Limited v. JCIT (2005) 4 SOT 161.The AO observed that data base developed by M/s.Fund Quest has been furnished to the assessee located in India and the same has been utilized by assessee to get maximum profits on investments made abroad. Thus, the AO was of ITA Nos.419-422/Chny/2018 & ITA Nos.465-468/Chny/2018 :- 26 -: the view that the data base developed by M/s Fund Quest was…

M/s Essar Oil Limited v. JCIT (4 SOT 161) — Cited in 8 Judgments | BharatTax