Motonic India Automotive (P.) Ltd. v. Asstt. CIT

73 Taxmann.com 235Income Tax Appellate Tribunal2016#16087 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2023.

Issues it is cited on

comparable companiesmost appropriate methodtransfer pricing adjustmenttnmmsection 92casection 92cinternational transactionsection 92final assessment orderprevious yeartransferopportunity of being heard

Judgments citing Motonic India Automotive (P.) Ltd. v. Asstt. CIT

M/S. Continental Automotive Components India Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result, the appeal of the assessee is partly allowed

ITA 280/BANG/2021[2016-17]Status: DisposedITAT Bangalore06 Feb 2023AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 234BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.280/Bang/2021 Assessment year : 2016-17 M/s. Continental Automotive Vs. The Deputy Commissioner Components India Pvt. Ltd., of Income Tax, Plot No.53B, Circle 2(1)(1), Bommasandra Industrial Area, Bengaluru. Hosur Road, Attibele Hobli, Anekal Taluk, Bengaluru – 560 099. PAN: AAKCS 9578C ASSESSEE RESPONDENT Assessee by : Shri T. Suryanarayana, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.01.2023 Date of Pronoun…

De Diamond Electric India Pvt. Ltd., Rewari vs. DCIT, New Delhi

In the result, the appeal is partly allowed

ITA 1109/DEL/2017[2010-11]Status: DisposedITAT Delhi19 Jan 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2010-11

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2010-11 DE Diamond Electric India Vs. DCIT, Pvt. Ltd., Circle-10(1), Plot No. 38, Sector-5, HSIIDC New Delhi Growth Centre, Phase-II, Bawal, Rewari, Haryana PAN :AACCD6342B (Appellant) (Respondent) Appellant by Sh. Ashutosh M. Rastogi, Advocate Sh. Garvit Sosain, Advocate Respondent by Sh. Mrinal Kumar Das, Sr. DR Date of hearing 21.10.2022 Date of pronouncement 19.01.2023 ORDER PER SAKTIJIT DEY, JM: The present appeal by the assessee arises of orde…

M/S Denso Kirloskar Industries Pvt.Ltd., Bangalore vs. Assistant Commissioner of Income-Tax, Bangalore

In the result, the appeal by the assessee is partly allowed

ITA 73/BANG/2017[2012-13]Status: DisposedITAT Bangalore20 Jul 2022AY 2012-13

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri V.S. Chakrapani, CIT(DR)(ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No. 73/Bang/2017 Assessment year : 2012-13 Denso Kirloskar Industries Pvt. Ltd., Vs. The Assistant Commissioner of 30th KM Stone, Tumkur Road, Income-tax – LTU, NH 4, Vishveshwarapura, Circle 1, Nelamangala, Bengaluru. Bengaluru – 562 123. PAN: AABCO 0042P ASSESSEE RESPONDENT Assessee by : Shri T. Suryanarayana, Advocate Respondent by : Shri V.S. Chakrapani, CIT(DR)(ITAT), Bengaluru. Date of hearing : 23.06.2022 Date of Pronouncement : 20.07.2022 O R D E R P…

M/S Tokai Rika Minda India Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Cicle-7(1)(1), Bangalore

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 1513/BANG/2017[2013-14]Status: DisposedITAT Bangalore29 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri K.R. Vasudevan, A.RFor Respondent: Dr. Manjunath Karkihalli, D.R
Section 143(3)Section 92CSection 92C(2)

…IT(TP)A No.1513/Bang/2017 M/s. Tokai Rika Minda India Pvt. Ltd., Nelamangala Taluk IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.1513/Bang/2017 Assessment Year: 2013-14 M/s. Tokai Rika Minda India Pvt. Ltd. Plot No.365 Sompura KIADB Industrial Area Deputy Commissioner of Dobba Set Vs. Income-tax Nelamangala Taluk Circle 7(1)(1) Bangalore Rural Dist 562 111 Bangalore PAN NO : AADCT0271C APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, A.R. Respondent by : Dr. Manjunath Karkihalli, D.R. Da…

M/S Denso Kirloskar Industries Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 649/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Mar 2022AY 2011-12

Bench: Shri George George K & Ms. Padmavathy S

For Appellant: Shri T Suryanarayan, AdvocateFor Respondent: Shri Pradeep Kumar, CIT(DR)
Section 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.649/Bang/2016 Assessment year : 2011-12 Denso Kirloskar Industries Pvt. Ltd., Vs. The Dy. Commissioner of Income- 30th KM Stone, Tumkur Road, NH 4, tax , LTU Vishveshwarapura, Nelamangala, Circle-1, Bengaluru Rural District – 562 123. Bengaluru. PAN – AABCD 0042 P APPELLANT RESPONDENT Assessee by : Shri T Suryanarayan, Advocate Revenue by : Shri Pradeep Kumar, CIT(DR) Date of hearing : 28.03.2022 Date of Pronouncement : 30.03.2022 O R D E R Per Padma…

M/S Continental Automotive Components India Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-2(1)(1), Bangalore

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

ITA 713/BANG/2017[2012-13]Status: DisposedITAT Bangalore24 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No. 713/Bang/2017 Assessment year : 2012-13 M/s. Continental Automotive Vs. The Assistant Commissioner Components (India) Pvt. Ltd., of Income Tax, Plot No.53B, Bommasandra Circle 2(1)(1), Industrial Area, Hosur Road, Bengaluru. Attibele Hobli, Anekal Taluk, Bangalore – 560 099. PAN: AAKCS 9578C APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 29.09.2021 Date…