Motorola Solutions India (P.) Ltd. v. Asstt. CIT

48 Taxmann.com 248High Court2014#15899 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Sections most often in play

Section 10(B)(2)Section 12(4)Section 250 Section 250 of the Income Tax Act Section 40(a)(i)Section 40(a)(i) of the Income Tax Act Section 9(1)(vii)Section 9(1)(vii) of the Income Tax Act

Judgments citing Motorola Solutions India (P.) Ltd. v. Asstt. CIT

ACIT, Circle-1(1)(1), Bangalore vs. Amazon Developement Centre(India) Private Limited, Bangalore

In the result, the appeal of the revenue for A

ITA 2127/BANG/2024[2012-13]Status: DisposedITAT Bangalore27 Jan 2026AY 2012-13

Bench: Ms. Padmavathy S & Shri Rahul Chaudhary

For Appellant: Ms. Deepashree Rao &For Respondent: Dr. Divya K.J, CIT-DR

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA Nos. 2127 & 2036/Bang/2024 Assessment Years : 2012-13 & 2013-14 M/s. Amazon Development Centre (India) Pvt. Ltd., The Assistant / Deputy No. 26/1, 10th Floor, Commissioner of Income World Trade Centre, Tax, Brigade Gateway, Circle – 1(1)(1), Dr. Rajkumar Road, Bangalore. Vs. Malleswaram (W), Bengaluru – 560 055. PAN: AAECA7705P APPELLANT RESPONDENT Shri Ajay Vohra, Sr. Advocate, Assessee by : Ms. Deepashree Rao & Ms. Aditi Garg, CA Revenue by : Dr. Divya K.J, CIT-…

DCIT, Circle-1(1)(1), Bangalore vs. Amazon Developement Centre (India) Private Limited, Bangalore

In the result, the appeal of the revenue for A

ITA 2036/BANG/2024[2013-14]Status: DisposedITAT Bangalore27 Jan 2026AY 2013-14

Bench: Ms. Padmavathy S & Shri Rahul Chaudhary

For Appellant: Ms. Deepashree Rao &For Respondent: Dr. Divya K.J, CIT-DR

Section 250

Datamatics Global Services Ltd, Mumbai vs. DCIT 9(3)(1), Mumbai

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

ITA 2260/MUM/2017[2012-13]Status: DisposedITAT Mumbai17 Mar 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Datamatics Global Services Ltd. Dy. Cit-9(3)(1) Plot No. 58, Street No. 17, Mumbai Midc, Andheri (E), Vs. Mumbai – 400 093

For Appellant: Shri Harsh Shah/Pratik Poddar/For Respondent: Dr. Samuel Pitta

Section 143(1)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Datamatics Global Services Ltd. Dy. CIT-9(3)(1) Plot No. 58, Street No. 17, Mumbai MIDC, Andheri (E), Vs. Mumbai – 400 093 PAN/GIR No. AAACD 4471 B (Appellant) (Respondent) : Assessee by : Shri Harsh Shah/Pratik Poddar/ Paras Savla Revenue by : Dr. Samuel Pitta : 21.12.2022 Date of Hearing Date of Pronouncement : 17.03.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the transfer pricing adjustment of Rs.3,28,79,224/- in pursuance to the dir…

Bechtel India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 6779/DEL/2015[2011-12]Status: DisposedITAT Delhi20 Aug 2018AY 2011-12

Bench: Shri N.K. Billaiya & Shri Suchitra Kamble[A.Y 2011-12] Bechtel India Pvt. Ltd Vs. The Dy. C.I.T 418, Narang House, Circle 4(2) 21, K.G. Marg, New Delhi New Delhi

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri H.K. Choudhary, CIT- DR

Section 144C(5)

…owing cases: (i) Saxo India Private Limitged vs ACIT (ITA No. 6148/Del/2015) (ii) ION Trading India Pvt. Ltd. v/s ITO (ITA No. 1035/Del/2015) (iii) Tibco Software (India) P. Ltd. v/s DCIT (ITA No. 94/PN/2014) (iv) Motorola Solutions India Pvt. Ltd. v/s ACIT (48 Taxmann.com 248 48 70. 71. Profile of this company shows that it is providing diversified services like application software; e-commerce; mobility; BI and visualisation; firmware and system software; board design; ASIC / SOC / FPGA Services; mechanical and industrial design. Segmental data is not available. Income statement of this company shows that the…

Wells Fargo Real Estate Advisors P. Ltd, Hyderabad vs. DCIT Cir 14(3)(1), Mumbai

ITA 1520/MUM/2016[2011-12]Status: DisposedITAT Mumbai17 Jan 2018AY 2011-12

For Appellant: Shri M.P. LohiaFor Respondent: Shri V. Jenardhanan-DR

Section 143

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “केकेकेके” खंडपीठ मुंबई खंडपीठ खंडपीठ मेमेमेमे खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं अमरजीत एवं अमरजीत अमरजीत "सह अमरजीत "सह "सह, "याियक "सह "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील सं./I.T.A./1520/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 िनधा"रण िनधा"रण वष" वष" Wells Fargo Real Estate Advisors Pvt.Ltd. D…

Temasek Holdings Advisors India P.Ltd, Mumbai vs. ITO Cir 14(3)(1), Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 1429/MUM/2017[2012-13]Status: DisposedITAT Mumbai03 Jan 2018AY 2012-13

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Temasek Holdings Advisors Income Tax Officer Circle- India Private Limited 12, 3 14(3)(1) Aayakar Bhavan बिधम/ North Avenue, Maker Maxity M.K.Road Vs. Bandra Kurla Complex, Mumbai-400 020 Bandra (East) Mumbai स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaccm4000H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: ShriFor Respondent: Shri Jayant Kumar, D.R

Section 143(3)Section 144C(13)Section 253Section 92CSection 92C(3)

…P a g e | 1 ITA No. 1429/Mum/2017 AY: 2012-13 Temasek Holdings Advisors India Pvt. Ltd. Vs. ITO Circle 14(3)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM AND SHRI RAVISH SOOD, JM Temasek Holdings Advisors Income Tax Officer Circle- India Private Limited 12, 3 14(3)(1) Aayakar Bhavan बिधम/ North Avenue, Maker Maxity M.K.Road Vs. Bandra Kurla Complex, Mumbai-400 020 Bandra (East) Mumbai स्थामी रेखा सं./ जीआइआय सं./ PAN No. AACCM4000H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant by : Shri Porus Kaka, Senior Advocate & Shri Divesh Chawla, A.R प्रत…