What is Micro Inc Ltd. v. ACIT authority for?

Corporate guarantee fees cannot be subject to adjustment under the corporate guarantee, as it does not constitute an international transaction. Therefore, any addition made on this score is directed to be deleted.

How many judgments cite Micro Inc Ltd. v. ACIT?

45 judgments on BharatTax cite Micro Inc Ltd. v. ACIT (63 Taxmann.com 353), spanning 2017 to 2024.

Micro Inc Ltd. v. ACIT (63 Taxmann.com 353)

DCIT, Cir-11(1), Kolkata vs. M/S. at & S India Pvt. Ltd., Mysore

In the result, all three appeals filed by the Revenue are dismissed

ITA 975/KOL/2017[2010-11]Status: DisposedITAT Kolkata05 Oct 2018AY 2010-11

Bench: Sh. J.Sudhakar Reddy & Sh. A.T.Varkey

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C”, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. A.T.VARKEY, JUDICIAL MEMBER ITA No.515/KOL/2016, 974 & 975/KOL/2017 [Assessment Year: 2011-12, 2009-10, 2010-11] DCIT, v s M/s. AT & S Pvt.Ltd., Circle-11(1), Aayakar 12A, Industrial Area, Nanjangud, Bhawan, P-7, Mysore, Karnataka-741251. Chowringhee Square, PAN-AAECA2930J Kolkata-700069. (Appellant) (Respondent) Appellant by Sh.G.Mallikarjuna, CIT & Sh. Sanjay Paul, Addl. CIT Sr. DR Respondent by Ms. Rituparna Sinha & Sh. Anup Sinha, AR Date of Hearing 07.08.2018 Date of Pronouncement 05.10.201…

DCIT, Cir-11(1), Kolkata vs. M/S at & S Pvt. Ltd., Karnataka

In the result, all three appeals filed by the Revenue are dismissed

ITA 515/KOL/2016[2011-2012]Status: DisposedITAT Kolkata05 Oct 2018AY 2011-2012

Bench: Sh. J.Sudhakar Reddy & Sh. A.T.Varkey

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C”, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. A.T.VARKEY, JUDICIAL MEMBER ITA No.515/KOL/2016, 974 & 975/KOL/2017 [Assessment Year: 2011-12, 2009-10, 2010-11] DCIT, v s M/s. AT & S Pvt.Ltd., Circle-11(1), Aayakar 12A, Industrial Area, Nanjangud, Bhawan, P-7, Mysore, Karnataka-741251. Chowringhee Square, PAN-AAECA2930J Kolkata-700069. (Appellant) (Respondent) Appellant by Sh.G.Mallikarjuna, CIT & Sh. Sanjay Paul, Addl. CIT Sr. DR Respondent by Ms. Rituparna Sinha & Sh. Anup Sinha, AR Date of Hearing 07.08.2018 Date of Pronouncement 05.10.201…

ACIT 2(1), Mumbai vs. Bombay Dyeing & Manufacturing Co, . Ltd, Mumbai

In the result, ground of appeal raised by Revenue is dismissed

ITA 6055/MUM/2014[2008-09]Status: DisposedITAT Mumbai02 Apr 2018AY 2008-09

Bench: Shri R.C. Sharma & Shri Pawan Singhacit -2(1) M/S Bombay Dyeing & Mfg. Co. Aayakar Bhavan, M.K. Road, Ltd. Neville House, J N Heredia Room No. 575, 5Th Floor, M.K. Vs. Marg, Ballard Estate, Road, Mumbai-20. Mumbai-400001 Pan:Aaact2328K (Appellant) (Respondent) M/S Bombay Dyeing & Mfg. Co. Acit -2(1) Ltd. Neville House, J N Heredia Aayakar Bhavan, M.K. Road, Marg, Ballard Estate, Mumbai-20. Vs. Mumbai-400001 Pan:Aaact2328K (Appellant) (Respondent) Acit -2(1) M/S Bombay Dyeing & Mfg. Co. Room No. 561, 5Th Floor, Ltd. Neville House, J N Heredia Vs. Aayakar Bhavan, M.K. Road, Marg, Ballard Estate, Mumbai-20. Mumbai-400001 Pan:Aaact2328K (Appellant) (Respondent) M/S Bombay Dyeing & Mfg. Co. Acit -2(1) Ltd. Neville House, J N Heredia Aayakar Bhavan, M.K. Road, Mumbai-20. Marg, Ballard Estate, Vs. Mumbai-400001 Pan:Aaact2328K (Appellant) (Respondent)

For Appellant: Shri Yogesh A. Thar with MsFor Respondent: Shri Saurabh Deshpande (DR)

Section 14ASection 253Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “K”, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ACIT -2(1) M/s Bombay Dyeing & Mfg. Co. Aayakar Bhavan, M.K. Road, Ltd. Neville House, J N Heredia Room No. 575, 5th Floor, M.K. Vs. Marg, Ballard Estate, Road, Mumbai-20. Mumbai-400001 PAN:AAACT2328K (Appellant) (Respondent) M/s Bombay Dyeing & Mfg. Co. ACIT -2(1) Ltd. Neville House, J N Heredia Aayakar Bhavan, M.K. Road, Marg, Ballard Estate, Mumbai-20. Vs. Mumbai-400001 PAN:AAACT2328K (Appellant) (Respondent) ACIT -2(1) M/s Bombay Dyeing & Mfg. Co. Room No. 561, 5th Floor,…

Addl CIT 2(1), Mumbai vs. Bombay Dyeing & Mfg Co. Ltd, Mumbai

In the result, ground of appeal raised by Revenue is dismissed

ITA 557/MUM/2012[2007-08]Status: DisposedITAT Mumbai02 Apr 2018AY 2007-08

Bench: Shri R.C. Sharma & Shri Pawan Singhacit -2(1) M/S Bombay Dyeing & Mfg. Co. Aayakar Bhavan, M.K. Road, Ltd. Neville House, J N Heredia Room No. 575, 5Th Floor, M.K. Vs. Marg, Ballard Estate, Road, Mumbai-20. Mumbai-400001 Pan:Aaact2328K (Appellant) (Respondent) M/S Bombay Dyeing & Mfg. Co. Acit -2(1) Ltd. Neville House, J N Heredia Aayakar Bhavan, M.K. Road, Marg, Ballard Estate, Mumbai-20. Vs. Mumbai-400001 Pan:Aaact2328K (Appellant) (Respondent) Acit -2(1) M/S Bombay Dyeing & Mfg. Co. Room No. 561, 5Th Floor, Ltd. Neville House, J N Heredia Vs. Aayakar Bhavan, M.K. Road, Marg, Ballard Estate, Mumbai-20. Mumbai-400001 Pan:Aaact2328K (Appellant) (Respondent) M/S Bombay Dyeing & Mfg. Co. Acit -2(1) Ltd. Neville House, J N Heredia Aayakar Bhavan, M.K. Road, Mumbai-20. Marg, Ballard Estate, Vs. Mumbai-400001 Pan:Aaact2328K (Appellant) (Respondent)

For Appellant: Shri Yogesh A. Thar with MsFor Respondent: Shri Saurabh Deshpande (DR)

Section 14ASection 253Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “K”, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ACIT -2(1) M/s Bombay Dyeing & Mfg. Co. Aayakar Bhavan, M.K. Road, Ltd. Neville House, J N Heredia Room No. 575, 5th Floor, M.K. Vs. Marg, Ballard Estate, Road, Mumbai-20. Mumbai-400001 PAN:AAACT2328K (Appellant) (Respondent) M/s Bombay Dyeing & Mfg. Co. ACIT -2(1) Ltd. Neville House, J N Heredia Aayakar Bhavan, M.K. Road, Marg, Ballard Estate, Mumbai-20. Vs. Mumbai-400001 PAN:AAACT2328K (Appellant) (Respondent) ACIT -2(1) M/s Bombay Dyeing & Mfg. Co. Room No. 561, 5th Floor,…

Take Solutions Limited, Chennai vs. ACIT, Chennai

In the result, the assessee’s appeal is partly allowed

ITA 175/CHNY/2017[2012-13]Status: DisposedITAT Chennai05 Dec 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri Sivaraman, AdvocateFor Respondent: Shri. G.M. Doss, CIT

Section 143(3)Section 92B

…2015) 42 ITR (Trib) 408,Chennai &Siva Industries & Holdings Ltd , ITA 1039& 1074 (MDS) of 2014 & 6877 884 (MDS) of 2014 dt 07.10.2016 for ays 2008-09 to 2010-11 2) Bharti Airtel Ltd., Vs.Addl. CIT (2014) 63 SOT 113 (Delhi) 3) Micro Ink Ltd Vs. Addl.CIT (2015) 63 Taxmann.com 353 (Ahd), Suzlon Energy Ltd v ACIT (OSD), Circle -8, Ahmedabad in ITA Nos 1369 &1610 (AHD) of 2013 dt 21.4.2017 for ay2008-09. 3.1 Per Contra, the DR relied on the order of the DRP and relied on the Tribunal decisions in the cases of Infotech Enterprises Ltd v Addl CIT , Range -2, Hyderabad in ITA Nos 115&2184 (HYD) of 2011 dt 16.4.2014 for…

Micro Inc Ltd. v. ACIT