Pr. CIT v. Amphenol Interconnect India (P.) Ltd.

91 Taxmann.com 441High Court2018#13061 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2024.

Issues it is cited on

comparable uncontrolled price method section 92c(2)far analysis cup method transactional net margin method most appropriate method comparable companies section 92ca(3)associated enterprises tnmm section 144c(5)associated enterprise

Judgments citing Pr. CIT v. Amphenol Interconnect India (P.) Ltd.

SERVIER INDIA PRIVATE LIMITED (FORMERLY KNOWN AS SERDIA PHARMACEUTICALS (I) P. LTD),MUMBAI vs. ADDL CIT RG 7(2), MUMBAI

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

ITA 6567/MUM/2011[2005-06]Status: DisposedITAT Mumbai11 Mar 2024AY 2005-06

Bench: Shri Vikas Awasthy & Ms. Padmavathy.Sआअसं.6567/मुं/2011 (िन.व. 2005-06) Servier India Private Limited [Formerly Known As Serdia Pharmaceuticals (India) Pvt.Ltd.] 1703, 17Th Floor, B Wing, Parinee Crescenzo, Plot Nos C-38/39, “G” Block, Behind Mca, Bkc, Bandra (E), Mumbai 400 051 Pan: Aaacs-6696-R ...... अपीलाथ"/Appellant बनाम Vs. Additional Commissioner Of Income Tax, Range-7(2), Mumbai, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ....."ितवादी/Respondent अपीलाथ" "ारा/Appellant By : Shri Mukesh Bhutani, Advocate With S/Shri Paras Savla & Pratik Poddar Advocates "ितवादी"ारा/Respondent By : S/Shri Manoj Kumar, Cit-Dr & Manoj Kumar Sinha, Sr. A.R , सुनवाई की ितिथ/ Date Of Hearing : 15/12/2023 घोषणा की ितिथ/ Date Of Pronouncement : 11/03/2024 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri Mukesh Bhutani, Advocate with S/Shri Paras Savla & Pratik Poddar AdvocatesFor Respondent: S/Shri Manoj Kumar, CIT-DR and Manoj Kumar Sinha, Sr. A.R

Section 133(6)

…आयकर अपीलीय अिधकरण मुंबई पीठ “एच ”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं सु"ी प"ावती. एस, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & MS. PADMAVATHY.S, ACCOUNTANT MEMBER आअसं.6567/मुं/2011 (िन.व. 2005-06) Servier India Private Limited [formerly known as Serdia Pharmaceuticals (India) Pvt.Ltd.] 1703, 17th Floor, B Wing, Parinee Crescenzo, Plot Nos C-38/39, “G” Block, Behind MCA, BKC, Bandra (E), Mumbai 400 051 PAN: AAACS-6696-R ...... अपीलाथ"/Appellant बनाम Vs. Additional Commissioner of Income Tax, Range-7(2), Mumbai, Aaykar Bhavan…

LANXESS INDIA P.LTD,THANE vs. DCIT CIR 1, THANE

In the result, the present appeal is partly allowed

ITA 971/MUM/2015[2010-11]Status: DisposedITAT Mumbai06 Dec 2022AY 2010-11

For Appellant: Shri Dhanesh Bafna, Ms. ChandniFor Respondent: Ms. Samruddhi Dhananjay Hande

Section 143(3)Section 144C(13)Section 144C(5)Section 69CSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Lanxess India Private Limited, Lanxess House, Plot No. A/162-164, Road No. 27, Wagle Estate, Opp. ITI College, MIDC, Thane (West) – 400604 ……… Appellant [PAN : AACCB3880A] Vs Dy. Commissioner of Income Tax Circle 1, Thane, 6th Floor, Asher IT Park, Road No. 16-Z, Wagle Industrial Estate, Thane, Maharasthra. ……. Respondent Appearances For the Appellant/Assessee : Shri Dhanesh Bafna, Ms. Chandni Shah, Ms Ridhi Maru For the Respondent/Department : Ms. Samruddhi Dhananjay Hande Date of co…

ACIT CIR 7(2)(1), MUMBAI vs. MERCK LTD, MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 1798/MUM/2016[2011-12]Status: DisposedITAT Mumbai05 Dec 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm M/S. Merk Limited Godrej One, 8Th Floor, Dcit 7(2)(1) Pirojshanagar , Range 7(2)(1) Eastern Express Highway Vs. Mumbai Vikhroli(E) Mumbai-400 079 (Appellant) (Respondent) M/S. Merk Limited Acit Cir 7(2)(1) R.No. 573, 5Th Floor, Aayakar Shivsagar Estate A Dr. Bhavan, M.K. Road, A.B. Road, Worli, Vs. Mumbai-400 020 Mumbai-400 018 (Appellant) (Respondent) Pan No. Aaace2616F Assessee By : Ms. Arativissanji, Ms. Astha Shah Revenue By : Shri. Samuel Pitta Date Of Hearing: 07.09.2022 Date Of Pronouncement : 05.12.2022

For Respondent: Shri. Samuel Pitta

Section 143(3)Section 144C(5)Section 4Section 5Section 92CSection 92C(1)Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM M/s. Merk Limited Godrej One, 8th Floor, DCIT 7(2)(1) PirojshaNagar , Range 7(2)(1) Eastern Express Highway Vs. Mumbai Vikhroli(E) Mumbai-400 079 (Appellant) (Respondent) M/s. Merk Limited ACIT CIR 7(2)(1) R.No. 573, 5th Floor, Aayakar Shivsagar Estate A Dr. Bhavan, M.K. Road, A.B. Road, Worli, Vs. Mumbai-400 020 Mumbai-400 018 (Appellant) (Respondent) PAN No. AAACE2616F Assessee by : Ms. AratiVissanji, Ms. Astha Shah Revenue by : Shri. Samuel Pitta Date of hearing: 07.09.2022 Date of pron…

MERCK LTD,MUMBAI vs. ACIT 7(2)(1), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 1525/MUM/2016[2011-12]Status: DisposedITAT Mumbai05 Dec 2022AY 2011-12

For Respondent: Shri. Samuel Pitta

Section 143(3)Section 144C(5)Section 4Section 5Section 92CSection 92C(1)Section 92C(2)

ABBOTT INDIA LTD (AS SUCCESSOR TO SOLVAY PHARMA INDIA LTD),MUMBAI vs. ADDL CIT RG 7(2), MUMBAI

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

ITA 1705/MUM/2012[2007-08]Status: DisposedITAT Mumbai30 Nov 2022AY 2007-08

Bench: Shri Om Prakash Kant () & Ms Kavitha Rajagopal () Assessment Year: 2007-08 Abott India Limited Addl. Cit-Range 7(2) Unit 3-4, Corporate Park, Aayakar Bhavan, M.K. Sion-Trombay Road, Chembur, Vs. Marg, Mumbai-400 071. Mumbai-400 020 Pan No. Aaacu 9269 Q Appellant Respondent Assessee By : Shri. Madhur Agrawal, Adv. Revenue By : Shri Yogesh Kamat, Cit Dr Date Of Hearing : 22/09/2022 Date Of Pronouncement : 30/11/2022

For Appellant: Shri. Madhur Agrawal, AdvFor Respondent: Shri Yogesh Kamat, CIT DR

Section 143(3)Section 145ASection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2007-08 Abott India Limited Addl. CIT-Range 7(2) Unit 3-4, Corporate Park, Aayakar Bhavan, M.K. Sion-Trombay Road, Chembur, Vs. Marg, Mumbai-400 071. Mumbai-400 020 PAN No. AAACU 9269 Q Appellant Respondent Assessee by : Shri. Madhur Agrawal, Adv. Revenue by : Shri Yogesh Kamat, CIT DR Date of Hearing : 22/09/2022 Date of pronouncement : 30/11/2022 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated 26/12/…

M/S. INDIA MEDTRONICS PVT.LTD.,,BARODA vs. THE DY.CIT.,CIRCLE-1(2),, BARODA

In the result, similarly the Assessee’s appeal is partly allowed

ITA 480/AHD/2011[2005-06]Status: DisposedITAT Mumbai30 Sept 2022AY 2005-06

Bench: Shri Amit Shukla & Shri Gagan Goyal

For Appellant: Sh. Rajan R. Vora with Sh. Nikhil TiwariFor Respondent: Dr. Yogesh Kamath/ Akhtar Hussain Ansari

Section 234BSection 271Section 274Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.3361/Ahd./2010 (A.Y: 2006–07) India Medtronic Pvt. Ltd. 1261, Solitaire Corporate Park, Building No.12, 6th Floor, Andheri Ghatkopar Link Road, Andheri –East, Mumbai –400093 PAN – AAACI4227Q ……………. Appellant Vs. Dy. Commissioner of Income Tax Circle–1(2), Baroda ……………. Respondent Assesseeby : Sh. Rajan R. Vora with Sh. Nikhil Tiwari Respondent by : Dr. Yogesh Kamath/ Akhtar Hussain Ansari Date of Hearing : 30/09/2022 Date of Pronouncement : 30/09/2022 ORDER PER G…

MADURA COATS PVT. LTD.,,KARNATAKA vs. JCIT, RANGE-1, , MADURAI

In the result, the appeal filed by the assesseein

ITA 3281/CHNY/2019[2002-03]Status: DisposedITAT Chennai12 Aug 2022AY 2002-03

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकरअपीलसं./Ita No.548/Chny/2016 & Ita No.3281/Chny/2019 "नधा"रणवष"/Assessment Years: 2011-12 & 2002-03 M/S. Madura Coats Pvt. Ltd., V. The Dy. Commissioner- 7Th Floor, Jupiter 2A Prestige, Of Income Tax, Tech Park, Marathahalli – Company Circle-1/Circle-2, Sarjapur Outer Ring Road, Madurai. Marathahalli, Bengaluru, Karnataka-560 103. [Pan:Aabcm 8279 K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 143(3)

…आयकर अपील"य अ$धकरण, ’डी’ &यायपीठ, चे&नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी वी . दुगा" राव . ,माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.548/Chny/2016 & ITA No.3281/Chny/2019 "नधा"रणवष"/Assessment Years: 2011-12 & 2002-03 M/s. Madura Coats Pvt. Ltd., v. The Dy. Commissioner- 7th Floor, Jupiter 2A Prestige, of Income Tax, Tech Park, Marathahalli – Company Circle-1/Circle-2, Sarjapur Outer Ring Road, Madurai. Marathahalli, Bengaluru, Karnataka-560 103. [P…

DCIT, CIR-11(1), KOLKATA, KOLKATA vs. M/S. EPCOS INDIA PVT. LTD., KOLKATA

Appeal of the revenue is dismissed

ITA 1783/KOL/2017[2005-06]Status: DisposedITAT Kolkata10 Jul 2020AY 2005-06

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2005-06 Deputy Commissioner Of Income Tax, Circle-11(1), Kolkata……..........….…..........…........Appellant Vs. M/S. Epcos India Pvt. Ltd............................………………..................................……………..........Respondent Kulia Kanchrapara Road Kalyani, Nadia Pin – 741 251 [Pan : Aaace 4000 H] Appearances By: Shri Sanjay Paul, Addl. Cit D/R & Shri Supriyo Pal, Jcit, Sr. D/R, Appearing On Behalf Of The Revenue. Smt. Rituparna Sinha, Fca & S.C. Giri C.A., Appeared On Behalf Of The Assessee. Date Of Concluding The Hearing : January 15Th, 2020 Date Of Pronouncing The Order : July 10Th, 2020 Order Per J. Sudhakar Reddy, Am :-

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2005-06 Deputy Commissioner of Income Tax, Circle-11(1), Kolkata……..........….…..........…........Appellant Vs. M/s. EPCOS India Pvt. Ltd............................………………..................................……………..........Respondent Kulia Kanchrapara Road Kalyani, Nadia PIN – 741 251 [PAN : AAACE 4000 H] Appearances by: Shri Sanjay Paul, Addl. CIT D/R & Shri Supriyo Pal, JCIT, Sr. D/R, appearing on behalf of the revenue. Smt. Rituparna Sinha, FCA &…