Pfizer Healthcare India Pvt. Ltd. v. JCOIT

ASSISTANT COMMISSIONER OF INCOME TAX- 4(2)(1), MUMBAI vs. GUPSHUP TECHNOLOGY INDIA PRIVATE LIMITED, MUMBAI

In the result, the appeal of the revenue is dismissed

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No. 2327/Mum/2024 (Assessment Year: 2011-12) ACIT – 4(2)(1) Gupshup Technology India Pvt. Ltd. Room No. 640, 6th Floor, 1st Floor, Unit-101, Silver Metropolis Aayakar Bhawan, M.K. Road, Vs. Building, Western Express Highway, Mumbai-400020. Goregaon, Mumbai-400063. PAN : AAACW5722A Assessee) : Respondent) : Shri Ravindra Poojary, CA Assessee/Appellant by : Shri Ashish Kumar Agrawal, Sr. Revenue/Respondent by DR Date of Hearing : 27.06.2024 Date of Pronouncement : 02.07.2024 O R D E R Per Padmavath…

SIEMENS TECHNOLOGY AND SERVICES PRIVATE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, 8(2)(1), MUMBAI

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

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am Siemens Technology & Services Dy. Cit 8(2)(1) Private Limited Mumbai Plot No. 2, Sector 2, Kharghar, Vs. Node, Navi Mumbai- 410 210

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI GAGAN GOYAL, AM Siemens Technology and Services Dy. CIT 8(2)(1) Private Limited Mumbai Plot No. 2, Sector 2, Kharghar, Vs. Node, Navi Mumbai- 410 210 PAN/GIR No. AAACS 9788 E (Assessee) (Respondent) : Assessee by : Shri Jeet Kamdar Respondent by : Shri Asif Karmali Date of Hearing : 23.04.2024 Date of Pronouncement : 30.04.2024 O R D E R Per Kavitha Rajagopal, J M: The captioned appeal has been filed by the assessee, challenging the assessment order dated 27.03.2021 passed in pursuance of the direction of Hon’b…

JAGUAR LAND ROVER INDIA LTD.,MUMBAI vs. ADDL/JT./DY/CIT/ASSTT/ITO, NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, appeal of the assessee is allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS.PADMAVATHY S, ACCOUNTANT MEMBER M/s. Jaguar Land Rover Vs. Additional/Joint/ India Limited Deputy/Assistant 202/203, Ceejay House Commissioner of Income Shivsagar Estate Tax / Income Tax Dr. Annie Besant Road Officer, Worli, Mumbai-400018 National e-Assessment Centre, Delhi PAN/GIR No.AADCJ0039Q (Appellant) .. (Respondent) Assessee by Shri J.D. Mistry a/w Shri Paras Savla / Shri Pratik Poddar / Shri Rajnandini Shukla Revenue by Shri Vachashpati Tripathi Date of Hearing 21/09/2023 Date of Pronouncement 30/10/…

DHL LOGISTICS P. LTD.,MUMBAI vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T Varkey & Shri Amarjit Singhdhl Logistics Private Vs. National E-Assessment Limited, 201A, Silver Centre Utopia, Cardinal Gracias Additional/Joint/Deputy/ Road, Chakala, Assistant Commissioner Andheri (East) Of Income Tax/Income Mumbai – 400099 Tax Officer, National E- Assessment Centre Delhi स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacm6824H Appellant .. Respondent Appellant By : Madhur Agrawal/Fenil Bhatt/ Darshan Dalal Respondent By : Jayant B Jhaveri Date Of Hearing 19.06.2023 Date Of Pronouncement 22.06.2023 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assesse Is Directed Against The Order Passed By The Cit(Drp-1), Mumbai, Dated 15.03.2021 For A.Y. 2016-17. The Assessee Has Raised The Following Grounds Before Us: “1. On The Facts & In The Circumstances Of The Case & In Law The Order Dated 1 November 2019 Passed By The Learned Asst. Commissioner Of Income-Tax (Transfer Pricing)-1(2)(2), Mumbai ('Ld. Tpo) Under Section 92Ca Of The Act Is Beyond The Time Limit Prescribed Under Section 92Ca(3A) R.W.S 153 Of The Income-Tax Act, 1961 (Act), Thus Making The Transfer Pricing Order & Resultant Final Assessment Order Dated 30 April 2021 Is Illegal, Bad In Law, Null & Void & Liable To Be Quashed. The Following Grounds Are Without Prejudice To Ground 1 Above.

…P a g e | 1 DHL Logistics Pvt. Ltd. Vs. National E-assessment Centre IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER DHL Logistics Private Vs. National e-Assessment Limited, 201A, Silver Centre Utopia, Cardinal Gracias Additional/Joint/Deputy/ Road, Chakala, Assistant Commissioner Andheri (East) of Income Tax/Income Mumbai – 400099 Tax Officer, National e- Assessment Centre Delhi स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACM6824H Appellant .. Respondent Appellant by : Madhur Agrawal/Fenil Bhatt/ Darshan Dalal Respondent by…

JOHNSON &JOHNSON P.LTD,MUMBAI vs. THE DCIT/ACIT/JT/ITO/NFAC, DELHI

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL, JM ITA No. 2779/MUM/2016 (Assessment Year 2011-12) CO No. 33/MUM/2017 Arising Out of ITA No. 3015/MUM/2016 (Assessment Year 2011-12) Johnson & Johnson Private Ltd 501, Arena Space, Behind DCIT/ACIT/JT/ITO/NFAC Majas Bus Depot, Off. J.V. Delhi Vs. Link Road, Jogeshwari (East), Mumbai-400 060 (Appellant) (Respondent) PAN No. AAACJ0866E Johnson & Johnson Private Ltd DCIT/ACIT/JT/ITO/NFAC 501, Arena Space, Behind Vs. Delhi Majas Bus Depot, Off. J.V. Link Road, Jogeshwari (East), Mumbai-400 060 (Appellan…

ACIT (LTU)-1, MUMBAI vs. JOHNSON & JOHNSON PVT. LTD.(FRMERLY KNOWN AS JOHNSON & JOHNSON LTD.), MUMBAI

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL, JM ITA No. 2779/MUM/2016 (Assessment Year 2011-12) CO No. 33/MUM/2017 Arising Out of ITA No. 3015/MUM/2016 (Assessment Year 2011-12) Johnson & Johnson Private Ltd 501, Arena Space, Behind DCIT/ACIT/JT/ITO/NFAC Majas Bus Depot, Off. J.V. Delhi Vs. Link Road, Jogeshwari (East), Mumbai-400 060 (Appellant) (Respondent) PAN No. AAACJ0866E Johnson & Johnson Private Ltd DCIT/ACIT/JT/ITO/NFAC 501, Arena Space, Behind Vs. Delhi Majas Bus Depot, Off. J.V. Link Road, Jogeshwari (East), Mumbai-400 060 (Appellan…

JOHNSON & JOHNSON PVT. LTD.,MUMBAI vs. ACIT - LTU-1, MUMBAI

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL, JM ITA No. 2779/MUM/2016 (Assessment Year 2011-12) CO No. 33/MUM/2017 Arising Out of ITA No. 3015/MUM/2016 (Assessment Year 2011-12) Johnson & Johnson Private Ltd 501, Arena Space, Behind DCIT/ACIT/JT/ITO/NFAC Majas Bus Depot, Off. J.V. Delhi Vs. Link Road, Jogeshwari (East), Mumbai-400 060 (Appellant) (Respondent) PAN No. AAACJ0866E Johnson & Johnson Private Ltd DCIT/ACIT/JT/ITO/NFAC 501, Arena Space, Behind Vs. Delhi Majas Bus Depot, Off. J.V. Link Road, Jogeshwari (East), Mumbai-400 060 (Appellan…

TOWERS WATSON INDIA P.LTD,MUMBAI vs. DCIT CIR 8(3), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T Varkey & Shri Amarjit Singhwillis Towers Watson Vs. The Dcit Central India Private Limited Circle – 8(3), Room No. 204, (F Orm Erly K Nown As T Ower S Wat S On I Nd Ia Pv T.L Td. ) Aaykar Bhavan 2 Floor, Tower B, Unitech Mumbai – 400 093 Business Park, South City-1, Sector 4, Gurgaon -122001 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacg2955K Appellant .. Respondent Appellant By : Nikhil Tiwari Respondent By : Manoj Kumar Date Of Hearing 02.05.2023 Date Of Pronouncement 12.05.2023 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assesse Is Directed Against The Order Passed By The Ld. Cit(A)-58, Mumbai Dated 25.03.2015 For A.Y. 2009-10. The Assesse Has Raised The Following Grounds Before Us: “General Ground 1. Erred In Upholding The Action Of The Deputy Commissioner Of Income-Tax 8(3), Mumbai ('Learned Ao) In Determining The Total Taxable Income Of The Appellant For The Subject Ay At Rs.7,04,44,370 Instead Of The Amount Of Rs.1,14,98,477 As Reported Under Section 115Jb Of The Act, In The Return Of Income Filed By The Appellant. 2. Erred In Accepting The Contentions Of The Learned Ao Of Making A Reference Of The Appellant'S Case To The Deputy Commissioner Of Income-Tax Ii(8), Mumbai (Learned Tpo) Under Section 92Ca(1) Of The Act, Without Satisfying The Conditions Specified Therein

…P a g e | 1 Willis Towers Watson India Pvt. Ltd. Vs. The DCIT, CC-8(3) IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Willis Towers Watson Vs. The DCIT Central India Private Limited Circle – 8(3), Room No. 204, (f orm erly k nown as T ower s Wat s on I nd ia Pv t.L td. ) Aaykar Bhavan 2 Floor, Tower B, Unitech Mumbai – 400 093 Business Park, South City-1, Sector 4, Gurgaon -122001 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACG2955K Appellant .. Respondent Appellant by : Nikhil Tiwari Respondent by : Manoj Kumar Date of He…

TATA AIA LIFE INSURACNE COMPANY LTD,MUMBAI vs. ASST CIT 2(3), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Amarjit Singhtata Aia Life Insurance Vs. The Assistant Company Limited Commissioner Of Income 14Th Floor, Tower A, Tax-2(3), 5Th Floor, Peninsula Business Park, Room No. 552, Aaykar Senapati Bapat Marg, Bhavan, M.K. Road, Lower Parel Mumbai – 400 020 Mumbai -400 013 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabct3784C Appellant .. Respondent Dcit-2(3)(1) Vs. M/S Tata Aia Life R. No. 552, 5Th Floor, Insurance Co. Limited Aayakar Bhavan, ( Ea R L I E R K N O W N A S Ta T A A I G L I F E In S U R A N C E C O . L T D . ) Peninsula Business Park, M.K. Road, Senapati Bapat Marg, Mumbai – 400 020 Lower Parel, Mumbai - 400013 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabct3784C Appellant .. Respondent Appellant By : Percy Pardiwala & Jasmin Amalsadvala Respondent By : Biswanath Das Date Of Hearing 10.04.2023 Date Of Pronouncement 27.04.2023

…P a g e | 1 Tata AIA Life Insurance Co. Ltd. Vs. The ACIT-2(3) ITA No.2860 & 2613/Mum/2015 IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Tata AIA Life Insurance Vs. The Assistant Company Limited Commissioner of Income 14th Floor, Tower A, Tax-2(3), 5th Floor, Peninsula Business Park, Room No. 552, Aaykar Senapati Bapat Marg, Bhavan, M.K. Road, Lower Parel Mumbai – 400 020 Mumbai -400 013 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCT3784C Appellant .. Respondent DCIT-2(3)(1) Vs. M/s Tata AIA Life R. No. 552, 5th Floor, Ins…

DCIT 2(3)(1), MUMBAI vs. TATA AIA LIFE INSURANCE CO. LTD, MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Amarjit Singhtata Aia Life Insurance Vs. The Assistant Company Limited Commissioner Of Income 14Th Floor, Tower A, Tax-2(3), 5Th Floor, Peninsula Business Park, Room No. 552, Aaykar Senapati Bapat Marg, Bhavan, M.K. Road, Lower Parel Mumbai – 400 020 Mumbai -400 013 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabct3784C Appellant .. Respondent Dcit-2(3)(1) Vs. M/S Tata Aia Life R. No. 552, 5Th Floor, Insurance Co. Limited Aayakar Bhavan, ( Ea R L I E R K N O W N A S Ta T A A I G L I F E In S U R A N C E C O . L T D . ) Peninsula Business Park, M.K. Road, Senapati Bapat Marg, Mumbai – 400 020 Lower Parel, Mumbai - 400013 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabct3784C Appellant .. Respondent Appellant By : Percy Pardiwala & Jasmin Amalsadvala Respondent By : Biswanath Das Date Of Hearing 10.04.2023 Date Of Pronouncement 27.04.2023

…P a g e | 1 Tata AIA Life Insurance Co. Ltd. Vs. The ACIT-2(3) ITA No.2860 & 2613/Mum/2015 IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Tata AIA Life Insurance Vs. The Assistant Company Limited Commissioner of Income 14th Floor, Tower A, Tax-2(3), 5th Floor, Peninsula Business Park, Room No. 552, Aaykar Senapati Bapat Marg, Bhavan, M.K. Road, Lower Parel Mumbai – 400 020 Mumbai -400 013 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCT3784C Appellant .. Respondent DCIT-2(3)(1) Vs. M/s Tata AIA Life R. No. 552, 5th Floor, Ins…

SHELL INDIA MARKETS P. LTD,MUMBAI vs. DCIT LTU-2, MUMBAI

In the result, appeal by assessee is allowed

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahman आअसं.1492/मुं/2015 ("न.व. 2010-11) M/S. Mondelez India Foods Private Limited, Mondelez House, Unit No.2001, 20Th Floor, Tower -3 (Wing C), India Bulls Finance Centre, Parel, Mumbai – 400 013. Pan: Aaacc-0460-H ...... अपीलाथ" /Appellant बनाम Vs. Addl. Commissioner Of Income Tax, Range – 5 (1), Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Respondent आअसं.1576/मुं/2015 ("न.व. 2009-10) Dy. Commissioner Of Income Tax, (Large Taxpayer Unit)-2,Mumbai, World Trade Centre -1, Cuffe Parade, ...... अपीलाथ" /Appellant Mumbai – 400 005 बनाम Vs. M/S. Shell India Markets Private Ltd. 1018, Maker Chambers –V, 10Th Floor, Nariman Point, Mumbai 400 021 Pan: Aaics-1404-P ..... ""तवाद"/Respondent

…आयकर अपील"य अ"धकरण मुंबई पीठ “जे ”, मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी एस. "रफौर रहमान, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN , ACCOUNTANT MEMBER आअसं.1492/मुं/2015 ("न.व. 2010-11) M/s. Mondelez India Foods Private Limited, Mondelez House, Unit NO.2001, 20th Floor, Tower -3 (Wing C), India Bulls Finance Centre, Parel, Mumbai – 400 013. PAN: AAACC-0460-H ...... अपीलाथ" /Appellant बनाम Vs. Addl. Commissioner of Income Tax, Range – 5 (1), Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Responde…

DCIT, (LTU)-2, MUMBAI vs. SHELL INDIA MARKETS PVT. LTD., MUMBAI

In the result, appeal by assessee is allowed

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahman आअसं.1492/मुं/2015 ("न.व. 2010-11) M/S. Mondelez India Foods Private Limited, Mondelez House, Unit No.2001, 20Th Floor, Tower -3 (Wing C), India Bulls Finance Centre, Parel, Mumbai – 400 013. Pan: Aaacc-0460-H ...... अपीलाथ" /Appellant बनाम Vs. Addl. Commissioner Of Income Tax, Range – 5 (1), Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Respondent आअसं.1576/मुं/2015 ("न.व. 2009-10) Dy. Commissioner Of Income Tax, (Large Taxpayer Unit)-2,Mumbai, World Trade Centre -1, Cuffe Parade, ...... अपीलाथ" /Appellant Mumbai – 400 005 बनाम Vs. M/S. Shell India Markets Private Ltd. 1018, Maker Chambers –V, 10Th Floor, Nariman Point, Mumbai 400 021 Pan: Aaics-1404-P ..... ""तवाद"/Respondent

…आयकर अपील"य अ"धकरण मुंबई पीठ “जे ”, मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी एस. "रफौर रहमान, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN , ACCOUNTANT MEMBER आअसं.1492/मुं/2015 ("न.व. 2010-11) M/s. Mondelez India Foods Private Limited, Mondelez House, Unit NO.2001, 20th Floor, Tower -3 (Wing C), India Bulls Finance Centre, Parel, Mumbai – 400 013. PAN: AAACC-0460-H ...... अपीलाथ" /Appellant बनाम Vs. Addl. Commissioner of Income Tax, Range – 5 (1), Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Responde…

MONDELEZ INDIA FOODS P. LTD,MUMBAI vs. ADDL CIT RG 5(1), MUMBAI

In the result, appeal by assessee is allowed

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahman आअसं.1492/मुं/2015 ("न.व. 2010-11) M/S. Mondelez India Foods Private Limited, Mondelez House, Unit No.2001, 20Th Floor, Tower -3 (Wing C), India Bulls Finance Centre, Parel, Mumbai – 400 013. Pan: Aaacc-0460-H ...... अपीलाथ" /Appellant बनाम Vs. Addl. Commissioner Of Income Tax, Range – 5 (1), Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Respondent आअसं.1576/मुं/2015 ("न.व. 2009-10) Dy. Commissioner Of Income Tax, (Large Taxpayer Unit)-2,Mumbai, World Trade Centre -1, Cuffe Parade, ...... अपीलाथ" /Appellant Mumbai – 400 005 बनाम Vs. M/S. Shell India Markets Private Ltd. 1018, Maker Chambers –V, 10Th Floor, Nariman Point, Mumbai 400 021 Pan: Aaics-1404-P ..... ""तवाद"/Respondent

…आयकर अपील"य अ"धकरण मुंबई पीठ “जे ”, मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी एस. "रफौर रहमान, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN , ACCOUNTANT MEMBER आअसं.1492/मुं/2015 ("न.व. 2010-11) M/s. Mondelez India Foods Private Limited, Mondelez House, Unit NO.2001, 20th Floor, Tower -3 (Wing C), India Bulls Finance Centre, Parel, Mumbai – 400 013. PAN: AAACC-0460-H ...... अपीलाथ" /Appellant बनाम Vs. Addl. Commissioner of Income Tax, Range – 5 (1), Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Responde…