Mahindra and Mahindra Ltd. v. DCIT

30 SOT 374Income Tax Appellate Tribunal2009#462 most cited

What is Mahindra and Mahindra Ltd. v. DCIT authority for?

The Commissioner of Income Tax (Appeals) cannot expand the scope of an assessment or improve the Assessing Officer's case in a manner that usurps the revisional power of the Commissioner of Income Tax under Section 263 of the Income-tax Act.

201

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

Mahindra & Mahindra Ltd. v. DCIT · CIT(A) powers · Section 263 · revisional power · scope of appeal · usurpation of power · Assessing Officer's case · ITAT Special Bench · Section 250 · Commissioner (Appeals)

Also reported as

313 ITR 263122 ITD 216122 TTJ 577117 Taxmann.com 578

Sections most often in play

Section 143(3)Section 9(1)(vii)Section 144C(3)Section 139(1)Section 1961Section 250Section 143(2)Section 44AB

Issues it is cited on

section 2(7)section 120(4)(b)section 120(1)section 2(7a)section 163section 115jafees for included servicessection 120section 192tax treatysection 9(1)(vii)section 156

Judgments citing Mahindra and Mahindra Ltd. v. DCIT

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 3867/MUM/2008[2001-2002]Status: DisposedITAT Mumbai29 Nov 2023AY 2001-2002

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation of ACIT, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. PAN NO. AAACN 3154 F Appellant Respondent M/s Nuclear Power Corporation o…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 4745/MUM/2007[2004-2005]Status: DisposedITAT Mumbai29 Nov 2023AY 2004-2005

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation of ACIT, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. PAN NO. AAACN 3154 F Appellant Respondent M/s Nuclear Power Corporation o…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 4744/MUM/2007[2003-2004]Status: DisposedITAT Mumbai29 Nov 2023AY 2003-2004

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation of ACIT, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. PAN NO. AAACN 3154 F Appellant Respondent M/s Nuclear Power Corporation o…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 4743/MUM/2007[2002-2003]Status: DisposedITAT Mumbai29 Nov 2023AY 2002-2003

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation of ACIT, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. PAN NO. AAACN 3154 F Appellant Respondent M/s Nuclear Power Corporation o…

The Dy CIT 3(2), Mumbai vs. M/S. Nuclear Power Corporation of India Ltd, Mumbai

ITA 4603/MUM/2007[2004-2005]Status: DisposedITAT Mumbai29 Nov 2023AY 2004-2005

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation of ACIT, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. PAN NO. AAACN 3154 F Appellant Respondent M/s Nuclear Power Corporation o…

Nuclear Power Corporation of India Ltd., Mumbai vs. ACIT Range 3(2), Mumbai

ITA 4413/MUM/2004[2000-01]Status: DisposedITAT Mumbai29 Nov 2023AY 2000-01

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation of ACIT, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. PAN NO. AAACN 3154 F Appellant Respondent M/s Nuclear Power Corporation o…

Nuclear Power Corporation of India Ltd., Mumbai vs. Addl.Commr.of Income Tax, Spl. RG.32, Mumbai

ITA 202/MUM/2004[98-99]Status: DisposedITAT Mumbai29 Nov 2023

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation of ACIT, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. PAN NO. AAACN 3154 F Appellant Respondent M/s Nuclear Power Corporation o…

Nuclear Power Corporation of India Ltd., Mumbai vs. ACIT(OSD) Range 3(2), Mumbai

ITA 114/MUM/2004[1999-2000]Status: DisposedITAT Mumbai29 Nov 2023AY 1999-2000

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation of ACIT, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. PAN NO. AAACN 3154 F Appellant Respondent M/s Nuclear Power Corporation o…

Ram Dev Chandelwal, S/O Shri Heera Lal Chandelwal vs. Income Tax Officer, Ward - Bundi

In the result, appeal of the assessee is allowed

ITA 585/JPR/2023[2017-18]Status: DisposedITAT Jaipur28 Nov 2023AY 2017-18

Bench: Or At The Time Of Hearing.”

For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT) a
Section 143(3)Section 250Section 68

…(v) CIT Vs. Kerala State Co-operative Marketing Federation Learned. (1992) 193 ITR 624 (Ker) An appellant before the Tribunal can raise any new or additional point for the first time in appeal before the Tribunal. (vi) Mahindra & Mahindra Ltd. Dy. CIT (2009) 122 TTJ 577 (Mub)(SB) Appeal (Tribunal)-Additional ground-Question of limitation-Special Bench having been constituted for deciding the question of limitation on the request of Revenue, the objection as to raising of additional ground by assessee is not maintainable now Further, there can be no embargo on any party to raise a legal ground for the first time…

Lg Electronics India Ltd., Gr. Noida vs. ITO (TDS) International Taxation, Noida

In the result, appeals are allowed, as indicated above

ITA 7932/DEL/2018[2011-12]Status: DisposedITAT Delhi21 Nov 2023AY 2011-12

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 M/S. Lg Electronics India Ltd., Vs. Ito (Tds), Plot No.51, Udyog Vihar, International Taxation, Surajpur Industrial Area, Noida Greater Noida (Up) Pan :Aaacl1745Q (Appellant) (Respondent)

Section 133ASection 195(1)Section 201Section 201(1)

…on 153(2) of the Act to pass the orders on or before 31.03.2012. Whereas, he has actually passed the orders on 24.02.2015. In support of such contention, he relied upon the decision of ITAT, Special Bench, in case of Mahindra & Mahindra Ltd. Vs. DCIT [2009] 30 SOT 374 6 | P a g e ITA Nos.7926 to 7930/Del/2018 AYs: 2005-06 to 2011-12 (Mumbai)(SB). He submitted, the aforesaid decision of the Special Bench has been upheld by the Hon’ble Jurisdictional High Court in case of DIT Vs. Mahindra & Mahindra [2014] 48 taxmann.com 150 (Bombay). Thus, he submitted, the issue is squarely covered by the decision of the Sp…

L.G. Electronics India Ltd., Noida vs. ITO, Ward- 2(2)(1)(Int. Taxation), New Delhi

In the result, appeals are allowed, as indicated above

ITA 7931/DEL/2018[2010-11]Status: DisposedITAT Delhi21 Nov 2023AY 2010-11

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 M/S. Lg Electronics India Ltd., Vs. Ito (Tds), Plot No.51, Udyog Vihar, International Taxation, Surajpur Industrial Area, Noida Greater Noida (Up) Pan :Aaacl1745Q (Appellant) (Respondent)

Section 133ASection 195(1)Section 201Section 201(1)

…on 153(2) of the Act to pass the orders on or before 31.03.2012. Whereas, he has actually passed the orders on 24.02.2015. In support of such contention, he relied upon the decision of ITAT, Special Bench, in case of Mahindra & Mahindra Ltd. Vs. DCIT [2009] 30 SOT 374 6 | P a g e ITA Nos.7926 to 7930/Del/2018 AYs: 2005-06 to 2011-12 (Mumbai)(SB). He submitted, the aforesaid decision of the Special Bench has been upheld by the Hon’ble Jurisdictional High Court in case of DIT Vs. Mahindra & Mahindra [2014] 48 taxmann.com 150 (Bombay). Thus, he submitted, the issue is squarely covered by the decision of the Sp…

Lg Electronics India Ltd., Gr. Noida vs. ITO (TDS) International Taxation, Noida

In the result, appeals are allowed, as indicated above

ITA 7930/DEL/2018[2009-10]Status: DisposedITAT Delhi21 Nov 2023AY 2009-10

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 M/S. Lg Electronics India Ltd., Vs. Ito (Tds), Plot No.51, Udyog Vihar, International Taxation, Surajpur Industrial Area, Noida Greater Noida (Up) Pan :Aaacl1745Q (Appellant) (Respondent)

Section 133ASection 195(1)Section 201Section 201(1)

…on 153(2) of the Act to pass the orders on or before 31.03.2012. Whereas, he has actually passed the orders on 24.02.2015. In support of such contention, he relied upon the decision of ITAT, Special Bench, in case of Mahindra & Mahindra Ltd. Vs. DCIT [2009] 30 SOT 374 6 | P a g e ITA Nos.7926 to 7930/Del/2018 AYs: 2005-06 to 2011-12 (Mumbai)(SB). He submitted, the aforesaid decision of the Special Bench has been upheld by the Hon’ble Jurisdictional High Court in case of DIT Vs. Mahindra & Mahindra [2014] 48 taxmann.com 150 (Bombay). Thus, he submitted, the issue is squarely covered by the decision of the Sp…

Lg Electronics India Ltd., Gr. Noida vs. ITO (TDS) International Taxation, Noida

In the result, appeals are allowed, as indicated above

ITA 7929/DEL/2018[2008-09]Status: DisposedITAT Delhi21 Nov 2023AY 2008-09

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 M/S. Lg Electronics India Ltd., Vs. Ito (Tds), Plot No.51, Udyog Vihar, International Taxation, Surajpur Industrial Area, Noida Greater Noida (Up) Pan :Aaacl1745Q (Appellant) (Respondent)

Section 133ASection 195(1)Section 201Section 201(1)

…on 153(2) of the Act to pass the orders on or before 31.03.2012. Whereas, he has actually passed the orders on 24.02.2015. In support of such contention, he relied upon the decision of ITAT, Special Bench, in case of Mahindra & Mahindra Ltd. Vs. DCIT [2009] 30 SOT 374 6 | P a g e ITA Nos.7926 to 7930/Del/2018 AYs: 2005-06 to 2011-12 (Mumbai)(SB). He submitted, the aforesaid decision of the Special Bench has been upheld by the Hon’ble Jurisdictional High Court in case of DIT Vs. Mahindra & Mahindra [2014] 48 taxmann.com 150 (Bombay). Thus, he submitted, the issue is squarely covered by the decision of the Sp…

Lg Electronics India Ltd., Gr. Noida vs. ITO (TDS) International Taxation, Noida

In the result, appeals are allowed, as indicated above

ITA 7928/DEL/2018[2007-08]Status: DisposedITAT Delhi21 Nov 2023AY 2007-08

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 M/S. Lg Electronics India Ltd., Vs. Ito (Tds), Plot No.51, Udyog Vihar, International Taxation, Surajpur Industrial Area, Noida Greater Noida (Up) Pan :Aaacl1745Q (Appellant) (Respondent)

Section 133ASection 195(1)Section 201Section 201(1)

…on 153(2) of the Act to pass the orders on or before 31.03.2012. Whereas, he has actually passed the orders on 24.02.2015. In support of such contention, he relied upon the decision of ITAT, Special Bench, in case of Mahindra & Mahindra Ltd. Vs. DCIT [2009] 30 SOT 374 6 | P a g e ITA Nos.7926 to 7930/Del/2018 AYs: 2005-06 to 2011-12 (Mumbai)(SB). He submitted, the aforesaid decision of the Special Bench has been upheld by the Hon’ble Jurisdictional High Court in case of DIT Vs. Mahindra & Mahindra [2014] 48 taxmann.com 150 (Bombay). Thus, he submitted, the issue is squarely covered by the decision of the Sp…

Lg Electronics India Ltd., Gr. Noida vs. ITO (TDS) International Taxation, Noida

In the result, appeals are allowed, as indicated above

ITA 7927/DEL/2018[2006-07]Status: DisposedITAT Delhi21 Nov 2023AY 2006-07

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 M/S. Lg Electronics India Ltd., Vs. Ito (Tds), Plot No.51, Udyog Vihar, International Taxation, Surajpur Industrial Area, Noida Greater Noida (Up) Pan :Aaacl1745Q (Appellant) (Respondent)

Section 133ASection 195(1)Section 201Section 201(1)

…on 153(2) of the Act to pass the orders on or before 31.03.2012. Whereas, he has actually passed the orders on 24.02.2015. In support of such contention, he relied upon the decision of ITAT, Special Bench, in case of Mahindra & Mahindra Ltd. Vs. DCIT [2009] 30 SOT 374 6 | P a g e ITA Nos.7926 to 7930/Del/2018 AYs: 2005-06 to 2011-12 (Mumbai)(SB). He submitted, the aforesaid decision of the Special Bench has been upheld by the Hon’ble Jurisdictional High Court in case of DIT Vs. Mahindra & Mahindra [2014] 48 taxmann.com 150 (Bombay). Thus, he submitted, the issue is squarely covered by the decision of the Sp…

Lg Electronics India Ltd., Gr. Noida vs. ITO (TDS) International Taxation, Noida

In the result, appeals are allowed, as indicated above

ITA 7926/DEL/2018[2005-06]Status: DisposedITAT Delhi21 Nov 2023AY 2005-06

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 M/S. Lg Electronics India Ltd., Vs. Ito (Tds), Plot No.51, Udyog Vihar, International Taxation, Surajpur Industrial Area, Noida Greater Noida (Up) Pan :Aaacl1745Q (Appellant) (Respondent)

Section 133ASection 195(1)Section 201Section 201(1)

…on 153(2) of the Act to pass the orders on or before 31.03.2012. Whereas, he has actually passed the orders on 24.02.2015. In support of such contention, he relied upon the decision of ITAT, Special Bench, in case of Mahindra & Mahindra Ltd. Vs. DCIT [2009] 30 SOT 374 6 | P a g e ITA Nos.7926 to 7930/Del/2018 AYs: 2005-06 to 2011-12 (Mumbai)(SB). He submitted, the aforesaid decision of the Special Bench has been upheld by the Hon’ble Jurisdictional High Court in case of DIT Vs. Mahindra & Mahindra [2014] 48 taxmann.com 150 (Bombay). Thus, he submitted, the issue is squarely covered by the decision of the Sp…

Deputy Commissioner of Income Tax 12(2)(2), Mumbai vs. Group M Media (India) Private Limited, Mumbai

In the result the appeal filed by the revenue and cross objection filed by the assessee are stand dismissed

ITA 3087/MUM/2019[2011-12]Status: DisposedITAT Mumbai31 Oct 2023AY 2011-12

Bench: Aby T Varkey & Shri Amarjit Singhco No. 137/Mum/2021 (A.Y. 2011-12) Group M Media (India) Vs. Dcit-12(2)(2) Pvt. Ltd. Room No. 145, 1 St Floor, 8Th Floor, Commerz Aayakar Bhavan, International Business M.K. Road, Park, Oberoi Garden Mumbai-400020 City, Off Western Express Highway, Goregaon (E), Mumbai-400063 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaccm7365H Appellant .. Respondent Dcit-12(2)(2) Vs. Group M Media (India) Room No. 145, 1 St Floor, Pvt. Ltd. Aayakar Bhavan, 8Th Floor, Commerz M.K. Road, International Business Mumbai-400020 Park, Oberoi Garden City, Off Western Express Highway, Goregaon (E), Mumbai-400063 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaccm7365H Appellant .. Respondent Appellant By : Shri. Nikhil Tiwari Respondent By : Shri. Ganesh Rakh Date Of Hearing 27.10.2023 Date Of Pronouncement 31.10 .2023

For Appellant: Shri. Nikhil TiwariFor Respondent: Shri. Ganesh Rakh
Section 143(2)Section 143(3)Section 36(1)(iii)

…o. 2760, 3087/Mum/2019 & CO 137/Mum/2021 M/s Group Media M (India) Pvt. Ltd.  Ahmedabad Electricity Co. Ltd. 199 ITR 351 (Bom-FB).  Pruthvi Brokers & Shareholders Pvt Ltd (349 ITR 336) (Bom)  Ramco Cements Ltd (373 ITR 146) (Mad)  Mahindra & Mahindra Ltd (30 SOT 374) (Mum SB) 18. Since, additional Ground of appeal filed by the assessee is based on the fact and material available on record, therefore, the additional ground filed on legal issues are admitted after following the decision of National Thermal Company Ltd. V/s CIT 229 ITR 383 [SC] and their judicial pronouncement referred by the assessee in its sub…

DCIT Circle- 1(2)(1), International Taxation, New Delhi vs. Ceva Asia Pacific Holdings Company Ltd, Singapore

In the result, the appeal of the Revenue is dismissed and

ITA 8111/DEL/2019[2010-11]Status: DisposedITAT Delhi25 Sept 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम DCIT CEVA Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4th Floor Civic Centre, New Delhi. PAN No.AAECC1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम CEVA Asia Pacific Holdings DCIT Company Pte. Ltd., Vs. Circle 1…

DCIT, Circle- 1(1)(1), International Taxation, New Delhi vs. Ceva Asia Pacific Holdings Company Pte. Ltd., Singapore

In the result, the appeal of the Revenue is dismissed and

ITA 4879/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम DCIT CEVA Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4th Floor Civic Centre, New Delhi. PAN No.AAECC1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम CEVA Asia Pacific Holdings DCIT Company Pte. Ltd., Vs. Circle 1…

Ceva Asia Pacific Holdings Company Pte. Ltd., Singapore vs. DCIT, Circle- 1(1)(1), International Taxation, New Delhi

In the result, the appeal of the Revenue is dismissed and

ITA 4847/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम DCIT CEVA Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4th Floor Civic Centre, New Delhi. PAN No.AAECC1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम CEVA Asia Pacific Holdings DCIT Company Pte. Ltd., Vs. Circle 1…