Pr. CIT v. Lionbridge Technologies Pvt. Lt

260 Taxmann 273High Court2019#5238 most cited

What is Pr. CIT v. Lionbridge Technologies Pvt. Lt authority for?

A draft assessment order under section 144C(1) must be issued before a final assessment order, and a corrigendum cannot cure the failure to issue a proper draft order.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Also referred to as

Pr. CIT v. Lionbridge Technologies Pvt. Ltd. · section 143(3) · section 144C · draft assessment order · final assessment order · corrigendum

Sections most often in play

Section 143(3)Section 144CSection 147Section 148Section 148ASection 153Section 153(2)Section 153(4)

Issues it is cited on

contemporaneous datamultiple year datasection 144c(3)eligible assesseecaptive service providersection 92ca(1)section 92drelated party transactionsection 144c(1)section 156benchmarking analysissection 144c(5)

Judgments citing Pr. CIT v. Lionbridge Technologies Pvt. Lt

Amazon Smart Commerce Solutions Private Limited, Delhi vs. Principal Commissioner of Income Tax, Delhi-1, Delhi

ITA 3533/DEL/2025[2021-22]Status: DisposedITAT Delhi18 Mar 2026AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 143(1)Section 143(3)Section 263Section 40A(2)

…ITA No. 3533/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.3533/Del./2025, A.Y. 2021-22 Amazon Smart Commerce Solutions Vs. Principal Commissioner of Pvt. Ltd. H-9, Block B-1, Mohan Cooperative Industrial Area Mathura Road, New Delhi-110044, New Delhi PAN: AAECT4063H (Appellant) Assessee by Revenue by Date of Hearing Date of Pronouncement Income Tax, Delhi-1 (Respondent) Shri Ajay Vohra, Sr. Advocate, Smt. Deepashree Rao, Advocate Ms. Ayushi Pragya, Advocate Ms. Amish S. Gupt, CIT- DR 15/01/2…

Assistant Commissioner of Income Tax vs. Shelf Drilling Ron Tappmeyer Limited

The appeals are allowed

C.A. No.-010586-010589 - 2025Supreme Court08 Aug 2025

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

Section 144CSection 153Section 153(1)Section 44B

…2025 INSC 946 Page 1 of 112 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS.________OF 2025 (Arising out of SLP (Civil) Nos.20569-20572 of 2023) Assistant Commissioner of Income Tax (International Taxation) & Others … Appellants Versus Shelf Drilling Ron Tappmeyer Ltd. Etc. … Respondent(s) WITH SPECIAL LEAVE PETITION (CIVIL) NO.25798 OF 2024 I N D E X 1. Factual Background: .........…

Venetian Ldf Projects LLP, Gurgaon vs. ACIT Circle-4(1), Gurgaon

In the result, grounds raised by the assessee are dismissed

ITA 3533/DEL/2019[2014-15]Status: DisposedITAT Delhi01 May 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 143(1)Section 143(3)Section 263Section 40A(2)

…ITA No. 3533/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.3533/Del./2025, A.Y. 2021-22 Amazon Smart Commerce Solutions Vs. Principal Commissioner of Pvt. Ltd. Income Tax, H-9, Block B-1, Delhi-1 Mohan Cooperative Industrial Area Mathura Road, New Delhi-110044, New Delhi PAN: AAECT4063H (Appellant) (Respondent) Assessee by Shri Ajay Vohra, Sr. Advocate, Smt. Deepashree Rao, Advocate Ms. Ayushi Pragya, Advocate Revenue by Ms. Amish S. Gupt, CIT- DR Date of Hearing 15/01/2026 Date of Pronouncem…

Ganesan Kannan, Thoothukudi vs. Iti, International Taxation Ward, Thoothukudi

In the result, appeal filed by the assessee is allowed

ITA 698/CHNY/2024[2018-19]Status: DisposedITAT Chennai23 Aug 2024AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपीलसं./Ita No.: 698/Chny/2024 िनधा"रण वष" / Assessment Year: 2018-19

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Sanjay Gandhi, Addl. CIT
Section 144C(1)Section 144C(8)Section 147Section 148Section 148A

…आयकर अपीलीय अिधकरण,‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी एस. आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 698/Chny/2024 िनधा"रण वष" / Assessment Year: 2018-19 Ganesan Kannan, Income Tax Officer, 1/8A, Keelakuttudankadu, v. International Taxation Ward, Pudukottai, Tuticorin. Thoothukudi District – 628 103. [PAN: APKPK-5162-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : Shri. N. Arjun Raj, Advocate ""यथ"क"ओरसे/Respond…

Syed Gulam Mohiuddin, Hyderabad vs. ITO, International Taxation-1, Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 136/HYD/2023[2017-18]Status: DisposedITAT Hyderabad03 Jun 2024AY 2017-18

Bench: Shri Mahavir Singh, Vice- & Shri Manjunatha, G.आ.अपी.सं /Ita No.136/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2017-18) Shri Syed Gulam Vs. Income Tax Officer Mohiuddin (International Taxation)-1 Hyderabad Hyderabad Pan:Decpm0365H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shiva Sewak, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 16/05/2024 घोषणा की तारीख/Pronouncement: 03/06/2024 आदेश/Order Per Manjunatha, G. A.M This Appeal Filed By The Assessee Is Directed Against The Assessment Order Dated 12.01.2023 Of The Learned Assessing Officer (International Taxation-1), Hyderabad, Relating To A.Y.2017-18. 2. The Grounds Raised By The Assessee Read As Under: “1. The Final Assessment Order Passed By The Income Tax Officer (Int Taxn)-1,Hyd (Herein After Referred To As 'Ao) Is Erroneous Both On Facts & In Law To The Extent The Order Is Prejudicial To The Interest Of The Appellant.

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Shiva Sewak, CIT(DR)
Section 147Section 148Section 148(2)Section 151Section 69

…ITA No 136 of 2023 Syed Gulam Mohiuddin आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A‘ Bench, Hyderabad Before Shri Mahavir Singh, Vice-President And Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.136/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2017-18) Shri Syed Gulam Vs. Income Tax Officer Mohiuddin (International Taxation)-1 Hyderabad Hyderabad PAN:DECPM0365H (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri P Murali Mohan Rao, CA राज" व "ारा/Revenue by:: Shri Shiva Sewak, CIT(DR) सुनवाई की तारीख/Date of hearing: 16/05/2024 घोषणा की तारीख/Pronouncement: 03…

Intergreon Munaged Solutions (India) P.Ltd, Mumbai vs. Asst CIT 12(2)(2), Mumbai

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

ITA 586/MUM/2015[2010-11]Status: DisposedITAT Mumbai07 Sept 2023AY 2010-11

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

For Appellant: Shri Ketan Ved
Section 250Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 2095/Mum/2012 (Assessment Year: 2007-08) ITO – (8)(2)(1) M/s. Integreon Managed Solution Room No. 212/216A, 2nd Floor, (India) Pvt. Ltd. Aayakar Bhavan, M. K. Road, Vs. 402, Building No. 4, Infinity Park, Mumbai-400 020 Gen. A. K. Vaidya Marg, Malad(E), Mumbai-400 097 PAN/GIR No. AAACI 7431 A (Revenue) : (Assessee) ITA Nos. 2307/Mum/2012 (Assessment Year: 2007-08) And M/s. Integreon Managed Solution ITO – (8)(2)(1) Room No. 212/216A, 2nd Floor, (India) Pvt. Ltd. 402, Building No. 4, Inf…

Integreon Managed Solutions (India) P. Ltd, Mumbai vs. ITO 8(2)(1), Mumbai

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

ITA 2307/MUM/2012[2007-08]Status: DisposedITAT Mumbai07 Sept 2023AY 2007-08

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

For Appellant: Shri Ketan Ved
Section 250Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 2095/Mum/2012 (Assessment Year: 2007-08) ITO – (8)(2)(1) M/s. Integreon Managed Solution Room No. 212/216A, 2nd Floor, (India) Pvt. Ltd. Aayakar Bhavan, M. K. Road, Vs. 402, Building No. 4, Infinity Park, Mumbai-400 020 Gen. A. K. Vaidya Marg, Malad(E), Mumbai-400 097 PAN/GIR No. AAACI 7431 A (Revenue) : (Assessee) ITA Nos. 2307/Mum/2012 (Assessment Year: 2007-08) And M/s. Integreon Managed Solution ITO – (8)(2)(1) Room No. 212/216A, 2nd Floor, (India) Pvt. Ltd. 402, Building No. 4, Inf…

ITO 8(2)(1), Mumbai vs. Integreon Managed Solution (I) P. Ltd, Mumbai

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

ITA 2095/MUM/2012[2007-08]Status: DisposedITAT Mumbai07 Sept 2023AY 2007-08

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

For Appellant: Shri Ketan Ved
Section 250Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 2095/Mum/2012 (Assessment Year: 2007-08) ITO – (8)(2)(1) M/s. Integreon Managed Solution Room No. 212/216A, 2nd Floor, (India) Pvt. Ltd. Aayakar Bhavan, M. K. Road, Vs. 402, Building No. 4, Infinity Park, Mumbai-400 020 Gen. A. K. Vaidya Marg, Malad(E), Mumbai-400 097 PAN/GIR No. AAACI 7431 A (Revenue) : (Assessee) ITA Nos. 2307/Mum/2012 (Assessment Year: 2007-08) And M/s. Integreon Managed Solution ITO – (8)(2)(1) Room No. 212/216A, 2nd Floor, (India) Pvt. Ltd. 402, Building No. 4, Inf…

M/S. Brightstar Infrastructure Pvt. Ltd, Mumbai vs. Addl/Jt/Dy/CIT/ITO/NFAC, Delhi

In the result, the appeal of the assesse is allowed

ITA 746/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Jun 2023AY 2017-18
For Appellant: Ketan Ved/Ms. Urvi Mehta/For Respondent: Aditya M Rai
Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 156Section 234BSection 270A

…P a g e | 1 Brightstar Infrastructure Pvt. Ltd. Vs.Add/Joint/DCIT/ITO, NFAC IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Brightstar Infrastructure Vs. Additional/Joint/Deputy/ Private Limited Assistant Commissioner 610, Tulsiani Chambers of Income Tax/Income Nariman Point, Tax Officer, National Mumbai – 400021 Faceless Assessment Center, Delhi स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCB8367Q Appellant .. Respondent [ Appellant by : Ketan Ved/Ms. Urvi Mehta/ Abdulkadir Jawadwala Respondent by : Aditya M Rai Date of Hea…

Lord India P.Ltd, Mumbai vs. Asst CIT 10(2)(1), Mumbai

In the result we allow the additional ground raised by the assessee and quash the assessment order

ITA 424/MUM/2016[2011-12]Status: DisposedITAT Mumbai24 Apr 2023AY 2011-12

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhaillord India Private Vs. Assistant Commissioner Limited (F Ormer Ly Know N A S L Ord Of Income-Tax, Circle- India C Hem Ica L Pr Od Uct S Pv T. Lt D. ) 10(2)(1), Room No. 509, A/401-404, 215 – Atrium Aayakar Bhavan, Chakala, Andheri – Kurla M.K. Road, Road Andheri (East) Mumbai - 400020 Mumbai - 400093 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacu0785H Appellant .. Respondent Appellant By : M.P. Lohia Respondent By : Dr. Samual Pitta Date Of Hearing 29.03.2023 Date Of Pronouncement 24.04.2023 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 Drp-1, Mumbai Dated 26.02.2015 For A.Y. 2011- 12. The Assesse Has Raised The Following Grounds Before Us: “1. Transfer Pricing - Availing Of Intra-Group Services 1.1 On The Facts & Circumstances Of The Case & In Law, The Learned Acit/ Drp Erred In Determining The Arm'S Length Price In Relation To The International Transaction Relating To The Availing Of Group Benefit Services/ Technical Service Management Services (Hereinafter Referred To As "Intra-Group Services") Of Rs.1,14,87,092 To Be Rs. 22,97,418/-, Thus Making An Adjustment Of Rs.91,89,674/- & Thereby Disregarding The Fact That The Appellant Had Received The Services For The Purposes Of Its Business. In Doing So, The Learned Acit/ Drp Grossly Erred By Not Appreciating The Commercial Wisdom/ Expediency Of The Appellant

For Appellant: M.P. LohiaFor Respondent: Dr. Samual Pitta
Section 40

…P a g e | 1 Lord India Pvt. Ltd. vs. ACIT, Circle 10(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Lord India Private Vs. Assistant Commissioner Limited (f ormer ly know n a s L ord of Income-tax, Circle- India C hem ica l Pr od uct s Pv t. Lt d. ) 10(2)(1), Room No. 509, A/401-404, 215 – Atrium Aayakar Bhavan, Chakala, Andheri – Kurla M.K. Road, Road Andheri (East) Mumbai - 400020 Mumbai - 400093 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACU0785H Appellant .. Respondent Appellant by : M.P. Lohia Responde…

Global Hospitality Licensing Sarl, Mumbai vs. DCIT (It) Range - 2 (3)(2), Mumbai

In the result we allow the additional ground raised by the assessee and quash the assessment order

ITA 1136/MUM/2019[2012-13]Status: DisposedITAT Mumbai28 Mar 2023AY 2012-13

Bench: Shri Vikas Awasthy & Shri Amarjit Singhglobal Hospitality Vs. Deputy Commissioner Of Licensing Sarl Income Tax (I.T.) C/O Marriot Hotels India Range-2(3)(2) Private Limited 303A, Room No. 1702, 17Th 304, Fulcrum, B-Wing, Floor, Air India Building, Hiranandani Business Nariman Point, Park, Sahar Road, Mumbai - 400021 Andheri (East), Mumbai – 400099 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcg5657K Appellant .. Respondent Appellant By : Paras Savla Pratik Poddar Respondent By : Soumendu Kumar Das

For Appellant: Paras SavlaFor Respondent: Soumendu Kumar Das

…P a g e | 1 Global Hospitality Licensing SARL Vs. DCIT(IT) Range-2(3)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Global Hospitality Vs. Deputy Commissioner of Licensing SARL Income Tax (I.T.) C/o Marriot Hotels India Range-2(3)(2) Private Limited 303A, Room No. 1702, 17th 304, Fulcrum, B-Wing, Floor, Air India Building, Hiranandani Business Nariman Point, Park, Sahar Road, Mumbai - 400021 Andheri (East), Mumbai – 400099 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCG5657K Appellant .. Respondent Appellant by : Paras…

Apache Footwear India Private Limited, Mambattu Village vs. Assistant Commissioner of Income Tax, Circle-1(1), Tirupati

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

ITA 385/HYD/2021[2017-18]Status: DisposedITAT Hyderabad11 Jan 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Kuriachan, CAFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 13Section 144CSection 5

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA-TP.No.385/Hyd/2021 Assessment Year: 2017-18 Apache Footwear India V ACIT,Circle-1(1) Private Limited s. Tirupati Apache SEZ, Mambattu Village TADA, Nellore Andhra Pradesh-524 401 PAN : AAFCA6140B (Appellant) (Respondent) Assessee by: Shri Kuriachan, CA Revenue by: Shri Rajendra Kumar, CIT-DR Date of hearing: 09.01.2023 Date of pronouncement: 11.01.2023 O R D E R Per Shri Laliet Kumar, J.M. This is appeal filed by the Assessee, feeling aggrieved by th…

Keller Ground Engineering India Private Ltd, Chennai vs. ACIT, Corporate Circle 4(2), Chennai

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

ITA 114/CHNY/2018[2012-13]Status: DisposedITAT Chennai21 Oct 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Sriram Seshadhri, CAFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(1)Section 143(2)Section 143(3)Section 144CSection 156Section 92C

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 114/CHNY/2018 िनधा"रण वष"/Assessment Year: 2012-13 Keller Ground Engineering India The ACIT, Pvt. Ltd., vs. Corporate Circle 4(2), 7th Floor, Eastern Wing, Chennai. Centennial Square, 6-A, Dr.Ambedkar Road, Kodambakkam, Chennai – 600 024. PAN: AACCK 0187B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Sriram Seshadh…

Ych Logistics (India) Private Limited, Kancheepuram vs. DCIT, Chennai

In the result, the appeal of the assessee is allowed

ITA 322/CHNY/2016[2011-12]Status: DisposedITAT Chennai20 Jul 2022AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Dr. S.Palani Kumar, CIT
Section 10ASection 143(3)Section 144CSection 144C(5)Section 92C

…आयकर अपीलीय अिधकरण,‘डी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ीमहावीर "सह, उपा"य" एवं"ी मनोज कुमार अ"वाल, लेखा सद"यके सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 322/CHNY/2016 िनधा"रण वष"/Assessment Year: 2011 - 12 YCH Logistics (India) Pvt. Ltd., The DCIT, Plot No.DV1, SIPCOT Hi-Tech SEZ, Vs. Corporate Circle 3(2), Phase II, Sirumangadu Village, Chennai. Sriperumbudur Taluk, Kancheepuram District – 602 105. PAN : AAACY 2873L (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Ajit Ku…

Aker Powergas P.Ltd, Mumbai vs. DCIT Range 15(1)(1), Mumbai

In the result we allow the additional ground raised by the assessee and quash the assessment order

ITA 7211/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Jun 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm The Dy. Commissioner Of Aker Powergas P. Ltd. Income–Tax, Circle–15(1)(1), Powergas House, 83 I Think Room No.470, Aayakar Techno Campus Kanjur Marg Vs. Bhavan, M.K. Rd, (E), Mumbai–400 042 Mumbai–400 020 (Appellant) (Respondent) Pan No. Aaacd1981E Assessee By : Shri Ketan Ved, Ms. Shraddha Jain, Ars Revenue By : Shri Vivek A Perampurna, Dr Date Of Hearing: 05.04.2022 Date Of Pronouncement : 23.06.0222

For Appellant: Shri Ketan VedFor Respondent: Shri Vivek A Perampurna, DR
Section 143Section 143(3)Section 144CSection 14CSection 156Section 244ASection 271Section 271(1)(c)Section 274Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM The Dy. Commissioner of Aker Powergas P. Ltd. Income–tax, Circle–15(1)(1), Powergas house, 83 I think Room no.470, Aayakar Techno Campus Kanjur Marg Vs. Bhavan, M.K. Rd, (E), Mumbai–400 042 Mumbai–400 020 (Appellant) (Respondent) PAN No. AAACD1981E Assessee by : Shri Ketan Ved, Ms. Shraddha Jain, ARs Revenue by : Shri Vivek A Perampurna, DR Date of hearing: 05.04.2022 Date of pronouncement : 23.06.0222 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by Aker Power gas private li…

Suretex Prophylactics (India) Limited, Bangalore vs. Asst.C.I.T., Bangalore

In the result appeal filed by assessee stands allowed

ITA 430/BANG/2016[2011-12]Status: DisposedITAT Bangalore01 Apr 2021AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.430/Bang/2016 Assessment Year : 2011-12

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 143Section 144CSection 144C(13)Section 156Section 271Section 274

…ntentions: Page 4 of 16 IT(TP)A No.430/Bang/2016 Decision of Hon’ble Supreme Court in case of ACIT vs the Pvt.Ltd., reported in (2018) 259 taxman 91/Decision of Hon’ble Bombay High Court in case of CIT vs Lionbridge Technologies Pvt.Ltd., reported in (2019) 260 Taxmann 273/Decision of Hon’ble Bombay High Court in case of International Air Transport Association vs DCIT reported in (2016) 290 CTR 46/Decision of Hon’ble Delhi High Court in case of JCB India Ltd. vs DCIT reported in (2017) 398 ITR 189/Decision of Hon’ble Delhi High Court in case of Turner International India Pvt.Ltd., vs DCIT reported in (2017) 398…

Nikon India Private Limited, Gurgaon vs. DCIT, Circle-3(1), Gurgaon

Appeal are allowed

ITA 8753/DEL/2019[2015-16]Status: DisposedITAT Delhi27 May 2020AY 2015-16

Bench: Ms Suchitra Kamble & Shri Prashant Maharishiita No. 8753/Del/2019 ( A.Y 2015-16)

Section 143Section 143(3)Section 144CSection 144C(1)Section 156Section 253(1)Section 271Section 274Section 92BSection 92C

…1 ITA No. 8752 & 8753/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I(2) ’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER, AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 8753/DEL/2019 ( A.Y 2015-16) Nikon India Pvt. Ltd. Vs DCIT Plot No. 71, Sector-32, Circle-3(1) Institutional Area, Gurgaon, Gurgaon, Haryana Haryana AACCN5100F (APPELLANT) (RESPONDENT) Appellant by Sh. Vishal Kalra & Sh. Ankit Sahni, Advs Respondent by Sh. G. K. Dhall, CIT DR Date of Hearing 02.03.2020 Date of Pronouncement 27.05.2020 ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the assessee…

Nikon India Private Limited, Gurgaon vs. DCIT, Circle-3(1), Gurgaon

Appeal are allowed

ITA 8752/DEL/2019[2012-13]Status: DisposedITAT Delhi27 May 2020AY 2012-13

Bench: Ms Suchitra Kamble & Shri Prashant Maharishiita No. 8753/Del/2019 ( A.Y 2015-16)

Section 143Section 143(3)Section 144CSection 144C(1)Section 156Section 253(1)Section 271Section 274Section 92BSection 92C

…1 ITA No. 8752 & 8753/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I(2) ’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER, AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 8753/DEL/2019 ( A.Y 2015-16) Nikon India Pvt. Ltd. Vs DCIT Plot No. 71, Sector-32, Circle-3(1) Institutional Area, Gurgaon, Gurgaon, Haryana Haryana AACCN5100F (APPELLANT) (RESPONDENT) Appellant by Sh. Vishal Kalra & Sh. Ankit Sahni, Advs Respondent by Sh. G. K. Dhall, CIT DR Date of Hearing 02.03.2020 Date of Pronouncement 27.05.2020 ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the assessee…

M/S. Capstone Securities Analysis Pvt Ltd, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, the appeal is allowed

ITA 251/PUN/2017[2012-13]Status: DisposedITAT Pune04 Sept 2019AY 2012-13

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.251/Pun/2017 िनधा"रण वष" / Assessment Year : 2012-13

Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.251/PUN/2017 िनधा"रण वष" / Assessment Year : 2012-13 M/s. Capstone Securities DCIT, Circle-1(1), Analysis Pvt. Ltd., Vs. Pune Unit No.201, Building No.4, Commerzone, Samrat Ashok Path, Off Airport Road, Yerwada, Pune 411 006 PAN : AABCV9569K (Appellant) (Respondent) Assessee by Shri Kishor Phadke Revenue by Shri Shivraj More Date of hearing 03-09-2019 Date of pronouncement 04-09-2019 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the asse…

Deputy Commissioner of Income-Tax, Pune vs. Atlas Copco (India) Ltd., Pune

In the result, the Cross objections are partly allowed in so far

ITA 1726/PUN/2014[2009-10]Status: DisposedITAT Pune29 Aug 2019AY 2009-10

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.649/Pun/2013 & 1726/Pun/2014 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Dcit, Circle-8, Atlas Copco (India) Limited, Pune Vs. Sveanagar, Dapodi, Pune – 411 012 Pan : Aaaca4074D (Appellant) (Respondent)

Section 143(3)Section 144CSection 156Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.649/PUN/2013 & 1726/PUN/2014 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 DCIT, Circle-8, Atlas Copco (India) Limited, Pune Vs. Sveanagar, Dapodi, Pune – 411 012 PAN : AAACA4074D (Appellant) (Respondent) C.O. Nos.34 & 35/PUN/2019 (Arising out of ITA Nos. 649/PUN/2013 & 1726/PUN/2014) िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Atlas Copco (India) DCIT, Circle-8, Limited, Vs. Pune Mumbai Pune Road, Dapodi, Pune – 411 012 PAN : AAACA4…

Pr. CIT v. Lionbridge Technologies Pvt. Lt (260 Taxmann 273) — Cited in 22 Judgments | BharatTax