PCIT v. Redington (India) Ltd.

430 ITR 298High Court2021#779 most cited

What is PCIT v. Redington (India) Ltd. authority for?

A corporate guarantee issued to Associated Enterprises (AEs) is an international transaction under Section 92B, requiring adjustments for guarantee commission due to inherent risk. The reasonable arm's length rate for benchmarking such corporate guarantees can be determined using internal or external comparable uncontrolled prices.

132

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Also referred to as

PCIT v. Redington (India) Ltd. · corporate guarantee · international transaction · Section 92B · guarantee commission · arm's length price · benchmarking corporate guarantee · associated enterprises · retrospective amendment Finance Act 2012 · 430 ITR 298

Also reported as

122 Taxmann.com 136

Sections most often in play

Section 92BSection 14ASection 143(3)Section 92CASection 35(2AB)Section 115JBSection 40(a)(i)Section 8D

Issues it is cited on

goodwill arising on amalgamationcorporate guaranteesection 92b(1)section 43(6)(c)section 2(11)retrospective amendmentsection 92bsection 10(2a)section 43(6)weighted deductionsection 35(2ab)opening wdv

Judgments citing PCIT v. Redington (India) Ltd.

ACITLTU-2, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

In the result, the appeal filed by the Revenue is partly allowed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 945/CHNY/2018[2009-10]Status: DisposedITAT Chennai05 Feb 2026AY 2009-10

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.895/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 Ashok Leyland Limited, Vs. The Deputy Commissioner Of 1, Sardar Patel Road, Guindy, Income Tax, Chennai 600 032. Company Circle – Ltu, Chennai. [Pan: Aaaca4651L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.945/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The Assistant Commissioner Of Vs. Ashok Leyland Limited, Income Tax, 1, Sardar Patel Road, Guindy, Large Taxpayer Unit – 2, Chennai. Chennai 600 032. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Assessee By : Shri Vikram Vijayaraghavan, Advocate (Virtual) ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Cit सुनवाई की तारीख/ Date Of Hearing : 10.11.2025 घोषणा की तारीख /Date Of Pronouncement : 05.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Cross Appeals Filed By The Assessee & The Revenue Are Directed Against The Order Dated 28.12.2017 Passed By The Ld.

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri AR V Sreenivasan, CIT

…guarantee commission is outside the ambit of international transaction to which ALP adjustment can be made and allowed the ground raised by the assessee. 17. The ld. DR, by placing reliance on the decision in the case of PCIT v. Redington (India) Ltd. [2021] 430 ITR 298 (Madras) and submits that by holding the inherent risk cannot be ruled out in providing guarantees, the Hon’ble High of Madras confirmed TPO’s order in that case and prayed that the same may be followed in the present case. 18. The ld. AR placed reliance on the decision of this Tribunal in assessee’s own case for AY 2019-20 in ITA No. 1402/Chny/…

ASHOK LEYLAND LIMITED,CHENNAI vs. DCIT COMPANY CIRCLE 1 (1), CHENNAI

In the result, the appeal filed by the Revenue is partly allowed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 895/CHNY/2018[2009-10]Status: DisposedITAT Chennai05 Feb 2026AY 2009-10

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.895/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 Ashok Leyland Limited, Vs. The Deputy Commissioner Of 1, Sardar Patel Road, Guindy, Income Tax, Chennai 600 032. Company Circle – Ltu, Chennai. [Pan: Aaaca4651L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.945/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The Assistant Commissioner Of Vs. Ashok Leyland Limited, Income Tax, 1, Sardar Patel Road, Guindy, Large Taxpayer Unit – 2, Chennai. Chennai 600 032. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Assessee By : Shri Vikram Vijayaraghavan, Advocate (Virtual) ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Cit सुनवाई की तारीख/ Date Of Hearing : 10.11.2025 घोषणा की तारीख /Date Of Pronouncement : 05.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Cross Appeals Filed By The Assessee & The Revenue Are Directed Against The Order Dated 28.12.2017 Passed By The Ld.

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri AR V Sreenivasan, CIT

…guarantee commission is outside the ambit of international transaction to which ALP adjustment can be made and allowed the ground raised by the assessee. 17. The ld. DR, by placing reliance on the decision in the case of PCIT v. Redington (India) Ltd. [2021] 430 ITR 298 (Madras) and submits that by holding the inherent risk cannot be ruled out in providing guarantees, the Hon’ble High of Madras confirmed TPO’s order in that case and prayed that the same may be followed in the present case. 18. The ld. AR placed reliance on the decision of this Tribunal in assessee’s own case for AY 2019-20 in ITA No. 1402/Chny/…

ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI, CHENNAI vs. BAHWAN CYBERTEK PVT LTD, CHENNAI

ITA 1836/CHNY/2024[2017-18]Status: DisposedITAT Chennai21 Nov 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1836/Chny/2024 & C.O.No.62/Chny/2024 (In Ita No.: 1836/Chny/2024) निर्धारण वर्ष / Assessment Year: 2017-18 Assistant Commissioner Of Income Tax, Corporate Circle-1(1) Chennai. (अपीलार्थी/Appellant) Bahwan Cybertek Private Limited, Vs. No.148, Bahwan Cybertek It Park, Rajiv Gandhi Salai (Omr), Okkiyam, Thoraipakkam, Chennai - 600 097. [Pan: Aabcb- 2020-P] (प्रत्यर्थी/Respondent/ Cross Objector) It(Tp) A No.: 22/Chny/2024 निर्धारण वर्ष / Assessment Year: 2017-18 Bahwan Cybertek Private Limited, No.148, Bahwan Cybertek It Park, Rajiv Gandhi Salai (Omr), Okkiyam, Thoraipakkam, Chennai - 600 097. [Pan: Aabcb- 2020-P] (अपीलार्थी/Appellant) Vs. Assistant Commissioner Of Income Tax, Corporate Circle-1(1) Chennai. (प्रत्यर्थी/Respondent) Assessee By Department By : Shri. N. V. Balaji, Advocate : Shri. Ar. V. Sreenivasan, C.I.T. सुनवाई की तारीख /Date Of Hearing घोषणा की तारीख/Date Of Pronouncement : 29.10.2025 : 21.11.2025 आदेश /O R Der Per S. R. Raghunatha, Am : These Appeals Are Filed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) -16, Chennai [Hereinafter Referred To As The “Ld.Cit(A)”] For The

For Respondent: Shri. N. V. Balaji, Advocate
Section 143(3)Section 250Section 92C

…, the guarantee commission rate is depending upon the facts of each case and the risk involved in the transactions between the assessee and its AE. The Hon'ble Madras High Court in the case of Pr. CIT v. Redington (India)Ltd. [2020] 122 taxmann.com 136/[2021] 430 ITR 298 had considered the issue of corporate guarantee given by an entity to AEs and after considering relevant facts held that rate adopted by the TPO on the basis of internal comparable uncontrolled price charged by the bank @ 0.85% is reasonable for benchmarking corporate guarantee. The Hon'ble Bombay High Court in the case of CIT v. Everest Kanto Cy…

NATIONAL ENGINEERING INDUSTRIES LIMITED,KOLKATA vs. DCIT, CIRCLE 5(1), , KOLKATA

Appeal of the assessee is partly allowed

ITA 982/KOL/2025[2020-2021]Status: DisposedITAT Kolkata13 Oct 2025AY 2020-2021

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 14ASection 250

…ied upon, in the appellant’s own case, the Hon’ble Benches of ITAT- Kolkata had the benefit of a subsequent 6 National Engineering Industries Limited judgement of the Hon’ble Madras High Court in the case of PCIT vs. Redington (India) Ltd. reported in [2021] 430 ITR 298 (Madras), order dated 10.12.2020 in which this issue involving an unambiguously worded statute stating clearly that the amendment to section 92B of the Act was retrospectively effective from 01.04.2002, has been settled conclusively as under: The argument of the assessee is that prior to the amendment brought about in section 92B by Finance Act,…

THE ACTI , CIRCLE-3(1)(1),, AHMEDABAD vs. NIRMA LIMITED,, AHMEDABAD

ITA 1437/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad28 Aug 2025AY 2016-17
For Appellant: \nShri Bandish Soparkar, withFor Respondent: \nShri Alpesh Parmar, CIT-DR
Section 115JSection 143(3)Section 14A

…{ "clean_text": "आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ “ A", अहमदाबाद।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“ A \" BENCH, AHMEDABAD\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER\nAND\nSHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER\nआयकर अपील सं/ITA Nos.1412 & 1413/Ahd/2019\nनिर्धारण वर्ष / Assessment Years: (2015-2016 & 2016-17)\nNirma Limited,\nNirma House,\nAshram Road,\nAhmedabad-380009.\n(Gujarat)\nबनाम /\nv/s.\nThe Deputy Commissioner\nof Income Tax,\nCircle 3(1)(1),\nAhmedabad.\nस्थायी लेखा सं./PAN : AAACN5350K\nआयकर अपील सं/ITA Nos.1436-1437/Ahd/2019\nनिर्धारण वर्ष / Assessment Years : (2015-16 & 2016-17)\…

THE ACTI , CIRCLE-3(1)(1),, AHMEDABAD vs. NIRMA LIMITED,, AHMEDABAD

ITA 1436/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad28 Aug 2025AY 2015-16
For Appellant: \nShri Bandish Soparkar, withFor Respondent: \nShri Alpesh Parmar, CIT-DR
Section 115JSection 143(3)Section 14A

…{ "clean_text": "आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ “ A", अहमदाबाद।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“ A \" BENCH, AHMEDABAD\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER\nAND\nSHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER\nआयकर अपील सं/ITA Nos.1412 & 1413/Ahd/2019\nनिर्धारण वर्ष / Assessment Years: (2015-2016 & 2016-17)\nNirma Limited,\nNirma House,\nAshram Road,\nAhmedabad-380009.\n(Gujarat)\nबनाम /\nv/s.\nThe Deputy Commissioner\nof Income Tax,\nCircle 3(1)(1),\nAhmedabad.\nस्थायी लेखा सं./PAN : AAACN5350K\nआयकर अपील सं/ITA Nos.1436-1437/Ahd/2019\nनिर्धारण वर्ष / Assessment Years : (2015-16 & 2016-17)\…

NIRMA LIMITED,,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1),, AHMEDABAD

ITA 1413/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad28 Aug 2025AY 2016-17
For Appellant: \nShri Bandish Soparkar, withFor Respondent: \nShri Alpesh Parmar, CIT-DR
Section 115JSection 143(3)Section 14A

…{ "clean_text": "आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ “ A", अहमदाबाद।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“ A \" BENCH, AHMEDABAD\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER\nAND\nSHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER\nआयकर अपील सं/ITA Nos.1412 & 1413/Ahd/2019\nनिर्धारण वर्ष / Assessment Years: (2015-2016 & 2016-17)\nNirma Limited,\nNirma House,\nAshram Road,\nAhmedabad-380009.\n(Gujarat)\nबनाम /\nv/s.\nThe Deputy Commissioner\nof Income Tax,\nCircle 3(1)(1),\nAhmedabad.\nस्थायी लेखा सं./PAN : AAACN5350K\nआयकर अपील सं/ITA Nos.1436-1437/Ahd/2019\nनिर्धारण वर्ष / Assessment Years : (2015-16 & 2016-17)\…

NIRMA LIMITED,,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1),, AHMEDABAD

ITA 1412/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad28 Aug 2025AY 2015-16
For Appellant: \nShri Bandish Soparkar, withFor Respondent: \nShri Alpesh Parmar, CIT-DR
Section 115JSection 143(3)Section 14A

…{ "clean_text": "आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ “ A", अहमदाबाद।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“ A \" BENCH, AHMEDABAD\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER\nAND\nSHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER\nआयकर अपील सं/ITA Nos.1412 & 1413/Ahd/2019\nनिर्धारण वर्ष / Assessment Years: (2015-2016 & 2016-17)\nNirma Limited,\nNirma House,\nAshram Road,\nAhmedabad-380009.\n(Gujarat)\nThe Deputy Commissioner\nबनाम /\nof Income Tax,\nv/s.\nCircle 3(1)(1),\nAhmedabad.\nस्थायी लेखा सं./PAN : AAACN5350K\nआयकर अपील सं/ITA Nos.1436-1437/Ahd/2019\nनिर्धारण वर्ष / Assessment Years : (2015-16 & 2016-17)\…

ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE 1 CHENNAI, CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

ITA 48/CHNY/2025[2017-18]Status: DisposedITAT Chennai20 Aug 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ It(Tp)A Nos.2, 3 & 4/Chny/2025 िनधा@रण वष@ /Assessment Years: 2012-13, 2013-14 & 2017-18

For Appellant: Shri R.Vijayaraghavan, AdvocateFor Respondent: Shri P.K.Senthil Kumar, Addl. CIT

…he Ld.AR submitted that this issue is covered by the decision of the Tribunal in the assessee's own case for earlier AYs 2009-10 & 2012-13 which relied on the Hon'ble jurisdictional High Court in the case of PCIT vs. Redington (India) Ltd., reported in [2021] 430 ITR 298 (Mad.) (HC) and the Hon'ble Bombay High Court in the case of Everest Kanto Cylinder Ltd. v. ACIT (LTU) reported in [2014] 52 taxmann.com 395 (Bom.) & 378 ITR 57 and directed that AO to restrict the disallowance at 0.5% of the guarantee value. 3.2 After hearing both the parties and going through the facts and circumstances of the case, we concur w…

DEPUTY COMMISSIONER OF INCOME TAX , CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

In the result, appeal filed by the Revenue is partly allowed

ITA 2905/CHNY/2024[2012-13]Status: DisposedITAT Chennai14 Aug 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.R. VijayaraghavanFor Respondent: Ms.Ann Marry Baby, CIT
Section 143(2)Section 92B

…nk of India to the appellant. 8.2 After considering facts involved and submissions made by the Appellant, the principle of whether CG is an international transaction u/s 92B is now settled by jurisdictional High Court in PCIT Vs Redington (India) Ltd. (2021) 430 ITR 298 (Madras), in which the court has upheld that guarantees are covered in the definition of International Transactions u/s 92B, since there may not be immediate charge of profit and loss account of issue of a guarantee, but an inherent risk cannot be ruled out. Hence, the appellant's argument on this principle is rejected. 8.3 On the appropriate fe…

ACIT., CENTRAL CIRCLE 1(2), HYDERABAD vs. AUROBINDO PHARMA LIMITED, HYDERABAD

In the result, the appeal of the Revenue is dismissed

ITA 710/HYD/2025[2021-22]Status: DisposedITAT Hyderabad06 Aug 2025AY 2021-22

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.710/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2021-22) Asst. Commissioner Of Income Tax, M/S. Aurobindo Pharma Ltd., Vs. Central Circle 1(2), Hyderabad. Hyderabad. Pan: Aabca7366H (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri B.G. Reddy, Advocate रधजस् व द्वधरध/Revenue By:: Shri Narendra Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 30/07/2025 घोर्णध की तधरीख/Pronouncement: 06/08/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Revenue, Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), Hyderabad (“Ld. Cit(A)”), Dated 24.02.2025 For The A.Y. 2021-22. 2. The Revenue Has Raised The Following Grounds Of Appeal :

For Appellant: Shri B.G. Reddy, AdvocateFor Respondent: : Shri Narendra Kumar Naik
Section 115JSection 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री रविश सूद, न् याययक सदस् य एवं श्री मिुसूदन सावडिया, लेखा सदस् य के समक्ष । BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.710/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2021-22) Asst. Commissioner of Income Tax, M/s. Aurobindo Pharma Ltd., Vs. Central Circle 1(2), Hyderabad. Hyderabad. PAN: AABCA7366H (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri B.G. Reddy, Advocate रधजस् व द्वधरध/Revenue by:: Shri Narendra Kumar Naik, CIT-DR सुिवधई की त…

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

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

ITA 1663/CHNY/2024[2019-20]Status: DisposedITAT Chennai07 Jul 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.R. VijayaraghavanFor Respondent: Ms.Ann Marry Baby, CIT
Section 14ASection 92C

…rther note that, this identical issue came up before the Hon'ble jurisdictional ITA Nos.1402 & 1663/Chny/2024 (AY 2019-20) M/s. Ashok Leyland Ltd. :: 7 :: Madras High Court in the case of Pr. CIT v. Redington (India) Ltd. [2020] 122 taxmann.com 136/[2021] 430 ITR 298 (Madras), wherein, the Hon'ble Madras High Court held that, inherent risk cannot be ruled out in providing guarantees and hence the transaction involving issuance of corporate guarantee is covered by the definition of international transaction consequent to retrospective amendment made by the Finance Act, 2012 and, accordingly adjustments are…

ASHOK LEYLAND LIMITED,CHENNAI vs. DCIT NON CORP CIRCLE 8(1) LTU - II, CHENNAI

ITA 1402/CHNY/2024[2019-20]Status: DisposedITAT Chennai07 Jul 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1402/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 M/S. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [Pan: Aaaса 4651 L] (अपीलार्थी/Appellant) V. The Dcit, Ncc-8(1), Ltu-Ii, Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1663/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 The Dcit, Ncc-8, Chennai. (अपीलार्थी/Appellant) V. M/S. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [Pan: Aaaса 4651 L] (प्रत्यर्थी/Respondent) Assessee By : Mr.R. Vijayaraghavan, Advocate Department By : Ms.Ann Marry Baby, Cit सुनवाईकीतारीख/Date Of Hearing : 04.06.2025 घोषणाकीतारीख /Date Of Pronouncement : 07.07.2025 आदेश / Order Per Aby T. Varkey, Jm: These Are Cross-Appeals Preferred By The Assessee As Well As The Revenue Against The Order Of The Learned Commissioner Of Income Tax

For Appellant: Mr.R. Vijayaraghavan, AdvocateFor Respondent: Ms.Ann Marry Baby, CIT
Section 14ASection 92C

…issued by an entity on behalf of its AE is an international transaction. We further note that, this identical issue came up before the Hon'ble jurisdictional Madras High Court in the case of Pr. CIT v. REDINGTON (India) Ltd. [2020] 122 taxmann.com 136/[2021] 430 ITR 298 (Madras), wherein the Hon'ble Madras High Court held that, inherent risk ruled out in providing guarantees and hence the transaction involving issuance of corporate guarantee is covered by the definition of international transaction consequent to retrospective amendment made by the Finance Act, 2012, and accordingly adjustments are required to be…

JT. CTI (OSD), CIRCLE-3(1)(1),, AHMEDABAD vs. M/S. NIRMA LIMITED,, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 791/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No.2007 & 2008/Ahd/2017 AND Assessment Year : 2012-13, 2013-14 & 2014-15 Nirma Limited, DCIT, Cir.3(1)(1) Nirma House, Ashram Road Vs Ahmedabad. Ahmedabad 380 009 PAN : AAACN 5350 K AND Assessment Year : 2013-14 & 2014-15 DCIT, Cir.3(1)(1) Nirma Limited, Ahmedabad. Vs Nirma House, Ashram Road Ahmedabad 380 009 PAN : AAACN 5350 K (Appellant) (Responent) Assessee by : Shri S.N. Soparkar, Sr.Advocate, Smt.Urvashi Shodhan…

NIRMA LIMITED,,AHMEDABAD vs. DCIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 516/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No.2007 & 2008/Ahd/2017 AND Assessment Year : 2012-13, 2013-14 & 2014-15 Nirma Limited, DCIT, Cir.3(1)(1) Nirma House, Ashram Road Vs Ahmedabad. Ahmedabad 380 009 PAN : AAACN 5350 K AND Assessment Year : 2013-14 & 2014-15 DCIT, Cir.3(1)(1) Nirma Limited, Ahmedabad. Vs Nirma House, Ashram Road Ahmedabad 380 009 PAN : AAACN 5350 K (Appellant) (Responent) Assessee by : Shri S.N. Soparkar, Sr.Advocate, Smt.Urvashi Shodhan…

THE DCIT, CIR-3(1)(1), AHMEDABAD vs. M/S. NIRMA LIMITED,, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 2224/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No.2007 & 2008/Ahd/2017 AND Assessment Year : 2012-13, 2013-14 & 2014-15 Nirma Limited, DCIT, Cir.3(1)(1) Nirma House, Ashram Road Vs Ahmedabad. Ahmedabad 380 009 PAN : AAACN 5350 K AND Assessment Year : 2013-14 & 2014-15 DCIT, Cir.3(1)(1) Nirma Limited, Ahmedabad. Vs Nirma House, Ashram Road Ahmedabad 380 009 PAN : AAACN 5350 K (Appellant) (Responent) Assessee by : Shri S.N. Soparkar, Sr.Advocate, Smt.Urvashi Shodhan…

M/S. NIRMA LIMITED,,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 2008/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No.2007 & 2008/Ahd/2017 AND Assessment Year : 2012-13, 2013-14 & 2014-15 Nirma Limited, DCIT, Cir.3(1)(1) Nirma House, Ashram Road Vs Ahmedabad. Ahmedabad 380 009 PAN : AAACN 5350 K AND Assessment Year : 2013-14 & 2014-15 DCIT, Cir.3(1)(1) Nirma Limited, Ahmedabad. Vs Nirma House, Ashram Road Ahmedabad 380 009 PAN : AAACN 5350 K (Appellant) (Responent) Assessee by : Shri S.N. Soparkar, Sr.Advocate, Smt.Urvashi Shodhan…

M/S. NIRMA LIMITED,,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-\n13 & 2013-14 filed by the assessee are partly allowed, while the appeal of the assessee\nfor AY 2014-15 is allowed

ITA 2007/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2012-13
For Appellant: \nShri S.N. Soparkar, Sr.AdvocateFor Respondent: \nShri Alpesh Parmar, CIT-DR
Section 2(24)(x)Section 234BSection 271

…{ "clean_text": "आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ ‘A' अहमदाबाद।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“A” BENCH, AHMEDABAD\nBEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT\nAND\nMS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER\nITA No.2007 & 2008/Ahd/2017\nAND\nITA No.516/AHD/2018\n Assessment Year : 2012-13, 2013-14 & 2014-15\nNirma Limited,\nNirma House, Ashram Road\nAhmedabad 380 009\nPAN: AAACN 5350 K\nVs\nDCIT, Cir.3(1)(1)\nAhmedabad.\nITA No.2224/Ahd/2017\nAND\nITA No.791/Ahd/2018\n Assessment Year: 2013-14 & 2014-15\nDCIT, Cir.3(1)(1)\nAhmedabad.\nVs\nNirma Limited,\nNirma House, Ashram Road\nAhmedabad 380 009\nPAN…

DCIT, CIRCLE-5(1), KOLKATA vs. S K SARAWAGI AND COMPANY PRIVATE LIMITED, KOLKATA

Appeals are partly allowed

ITA 150/KOL/2024[2015-16]Status: DisposedITAT Kolkata25 Jun 2025AY 2015-16

Bench: The O/O Pcit-2, Kolkata 23.01.2024 Certificate Of Filing 2Nd Appeal Was Received From The O/O Pr. Cit-2, Kolkata 24.01.2024 Necessary Hardcopies Of Documents/ Paper/ Details Required For Filing 2Nd Appeal Before The Hon’Ble Itat, Kolkata Were Collected & Prepared. 25.01.2024 2Nd Appeal Was Filed

Section 250Section 92B

…at in neither of the years sought to be relied upon, in the appellant’s own case, the Hon’ble Benches of ITAT- Kolkata had the benefit of a subsequent judgement of the Hon’ble Madras High Court in the case of PCIT vs. Redington (India) Ltd. reported in [2021] 430 ITR 298 (Madras), order dated 10.12.2020 in which this issue involving an unambiguously worded statute stating clearly that the amendment to section 92B of the Act was retrospectively effective from 01.04.2002, has been settled conclusively as under: The argument of the assessee is that prior to the amendment brought about in section 92B by Finance Act,…

DEPUTY COMMISSIONER OF INCOME TAX, GUNTUR vs. CCL PRODUCTS (INDIA) LIMITED, GUNTUR

In the result, appeal filed by the Revenue is dismissed

ITA 98/VIZ/2025[2012-13]Status: DisposedITAT Visakhapatnam10 Jun 2025AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A. No.97/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2011-12) Deputy Commissioner Of Income V. Ccl Products (India) Limited, Tax, Guntur-522330, Guntur-522004. Andhra Pradesh. Pan: Aaacc9552G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(3)Section 263Section 271ASection 92C

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िी. दुर्ाा राि, न्याधयक सदस्य, एिं श्री एस बालाकृष्णन, लेखा सदस्य केसमक्ष BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.97/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2011-12) Deputy Commissioner of Income v. CCL Products (India) Limited, Tax, Guntur-522330, Guntur-522004. Andhra Pradesh. PAN: AAACC9552G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A. No.98/Viz/2025 (निर्धारण वर्ा/ Assessm…

Showing 1–20 of 132 · Page 1 of 7