Onward Technologies Limited v. DCIT

147 ITD 534Income Tax Appellate Tribunal2014#19170 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2019.

Judgments citing Onward Technologies Limited v. DCIT

Mitsubishi Corporation, New Delhi vs. DDIT, New Delhi

ITA 193/DEL/2013[2008-09]Status: DisposedITAT Delhi30 May 2019AY 2008-09

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri M.S. Syali, Senior AdvocateFor Respondent: Shri G.K. Dhall, CIT DR (International Taxation)

…in the factual position proceeded to decide the appeal on the basis of principle of consistency and relied upon the decision cited as Bharat Sanchar Nigam Ltd. 282 ITR 273 (SC), M/s. N.R. Paper & Board Ltd. 234 ITR 733 (Guj.), M/s. Onward Technologies Ltd. 147 ITD 534 (Mum.) and M/s. Krishak Bharati Cooperative – 350 ITR 24 (Delhi) and contended to decide the controversy as per law applicable and not on the basis of principle of equity adopted in the past. 11. To repel the arguments addressed by the ld. AR for the assessee, the ld. DR for Revenue supported the order passed by the 12 ITA No.4659/Del./2011 I…

Mitsubishi Corporation, New Delhi vs. DDIT, New Delhi

ITA 152/DEL/2012[2007-08]Status: DisposedITAT Delhi30 May 2019AY 2007-08

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri M.S. Syali, Senior AdvocateFor Respondent: Shri G.K. Dhall, CIT DR (International Taxation)

…in the factual position proceeded to decide the appeal on the basis of principle of consistency and relied upon the decision cited as Bharat Sanchar Nigam Ltd. 282 ITR 273 (SC), M/s. N.R. Paper & Board Ltd. 234 ITR 733 (Guj.), M/s. Onward Technologies Ltd. 147 ITD 534 (Mum.) and M/s. Krishak Bharati Cooperative – 350 ITR 24 (Delhi) and contended to decide the controversy as per law applicable and not on the basis of principle of equity adopted in the past. 11. To repel the arguments addressed by the ld. AR for the assessee, the ld. DR for Revenue supported the order passed by the 12 ITA No.4659/Del./2011 I…

Mitsubishi Corporation, New Delhi vs. DDIT, New Delhi

ITA 4659/DEL/2011[2005-06]Status: DisposedITAT Delhi30 May 2019AY 2005-06

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri M.S. Syali, Senior AdvocateFor Respondent: Shri G.K. Dhall, CIT DR (International Taxation)

…in the factual position proceeded to decide the appeal on the basis of principle of consistency and relied upon the decision cited as Bharat Sanchar Nigam Ltd. 282 ITR 273 (SC), M/s. N.R. Paper & Board Ltd. 234 ITR 733 (Guj.), M/s. Onward Technologies Ltd. 147 ITD 534 (Mum.) and M/s. Krishak Bharati Cooperative – 350 ITR 24 (Delhi) and contended to decide the controversy as per law applicable and not on the basis of principle of equity adopted in the past. 11. To repel the arguments addressed by the ld. AR for the assessee, the ld. DR for Revenue supported the order passed by the 12 ITA No.4659/Del./2011 I…

Rhythm and Hues Studios India P.Ltd, Mumbai vs. ITO 11(1)(2), Mumbai

The appeal of the assessee is allowed for statistical purposes

ITA 1849/MUM/2016[2011-12]Status: DisposedITAT Mumbai25 Oct 2018AY 2011-12
For Appellant: Shri Ajit Kumar Jian &For Respondent: Shri Rignesh Das, D.R
Section 10ASection 10A(4)Section 143(3)Section 40Section 43B

…Vs. Meatles Pvt. Ltd. (1984) 156 ITR 569 (Del) the revenue authorities cannot be stopped from taking a correct view of the statutory provisions in a later year. On a similar footing, the ITAT, Mumbai in the case of Onward Technologies Limited Vs. DCIT (2014) 147 ITD 534 (Mum), had observed, that application of a wrong method for P a g e | 14 IT(TP) A. No.1849/Mum/2016 A.Y. 2011-12 Rhythm And Hues Studios India pvt.Ltd.Vs. Income-tax Officer-11(1)(2) benchmarking the ALP of the international transactions of the assessee cannot be granted a seal of approval on the basis of acceptance by the TPO in a preceding year…

Onward Technologies Limited v. DCIT (147 ITD 534) — Cited in 4 Judgments | BharatTax