Principal Commissioner of Income Tax-6 v. Make My Trip India (P) Ltd.

87 Taxmann.com 284High Court2017#21512 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2022 to 2022.

Issues it is cited on

depreciation on non-compete feesection 86section 36(l)(va)non-compete feesection 46section 46asection 36(l)section 92c(3)management feessection 32(1)(ii)commercial rightsarms length price

Judgments citing Principal Commissioner of Income Tax-6 v. Make My Trip India (P) Ltd.

DCIT, Chennai vs. Ab Mauri India Private Limited, Chennai

ITA 3317/CHNY/2018[2012-13]Status: DisposedITAT Chennai23 Nov 2022AY 2012-13

Bench: Shri Mahavir Singh, Vice- & Dr. Dipak P. Ripoteआयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / It(Tp)A No’S.84 To 86/Chny/2018 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2010-11, 11- 12 & 12-13 वष" M/S.Ab Mauri India Pvt. Ltd., The Deputy Commissioner Plot No.218 & 219, Vs Of Income-Tax, Corporate Bommasandra Jigani Link Circle-1(1), Road, Bengaluru – 560 015. Chennai – 600 034. Pan: Aaeca 9923 H Appellant/ Assessee Respondent /Revenue आयकर अपील आयकर अपील संसंसंसं. / Ita No’S.3315 To 3317/Chny/2018 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2010-11, 11- 12 & 12-13 वष" The Deputy Commissioner M/S.Ab Mauri India Pvt. Of Income-Tax, Corporate Vs Ltd., Circle-1(1), Plot No.218 & 219, Chennai – 600 034. Bommasandra Jigani Link Road, Bengaluru – 560 015. Pan: Aaeca 9923 H Appellant/ Revenue Respondent /Assessee

Section 92CSection 92C(3)

…आयकर अपीलीय अिधकरण चे"ई “डी” "ायपीठम"। IN THE INCOME TAX APPELLATE TRIBUNAL, CHENNAI BENCHES “D” :: CHENNAI BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / IT(TP)A No’s.84 to 86/CHNY/2018 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2010-11, 11- 12 & 12-13 वष" M/s.AB Mauri India Pvt. Ltd., The Deputy Commissioner Plot No.218 and 219, Vs of Income-tax, Corporate Bommasandra Jigani Link Circle-1(1), Road, Bengaluru – 560 015. Chennai – 600 034. PAN: AAECA 9923 H Appellant/ Assessee Respondent /Revenue आयकर अ…

DCIT, Chennai vs. Ab Mauri India Private Limited, Chennai

ITA 3316/CHNY/2018[2011-12]Status: DisposedITAT Chennai23 Nov 2022AY 2011-12

Bench: Shri Mahavir Singh, Vice- & Dr. Dipak P. Ripoteआयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / It(Tp)A No’S.84 To 86/Chny/2018 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2010-11, 11- 12 & 12-13 वष" M/S.Ab Mauri India Pvt. Ltd., The Deputy Commissioner Plot No.218 & 219, Vs Of Income-Tax, Corporate Bommasandra Jigani Link Circle-1(1), Road, Bengaluru – 560 015. Chennai – 600 034. Pan: Aaeca 9923 H Appellant/ Assessee Respondent /Revenue आयकर अपील आयकर अपील संसंसंसं. / Ita No’S.3315 To 3317/Chny/2018 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2010-11, 11- 12 & 12-13 वष" The Deputy Commissioner M/S.Ab Mauri India Pvt. Of Income-Tax, Corporate Vs Ltd., Circle-1(1), Plot No.218 & 219, Chennai – 600 034. Bommasandra Jigani Link Road, Bengaluru – 560 015. Pan: Aaeca 9923 H Appellant/ Revenue Respondent /Assessee

Section 92CSection 92C(3)

…आयकर अपीलीय अिधकरण चे"ई “डी” "ायपीठम"। IN THE INCOME TAX APPELLATE TRIBUNAL, CHENNAI BENCHES “D” :: CHENNAI BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / IT(TP)A No’s.84 to 86/CHNY/2018 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2010-11, 11- 12 & 12-13 वष" M/s.AB Mauri India Pvt. Ltd., The Deputy Commissioner Plot No.218 and 219, Vs of Income-tax, Corporate Bommasandra Jigani Link Circle-1(1), Road, Bengaluru – 560 015. Chennai – 600 034. PAN: AAECA 9923 H Appellant/ Assessee Respondent /Revenue आयकर अ…

DCIT, Chennai vs. Ab Mauri India Private Limited, Chennai

ITA 3315/CHNY/2018[2010-11]Status: DisposedITAT Chennai23 Nov 2022AY 2010-11

Bench: Shri Mahavir Singh, Vice- & Dr. Dipak P. Ripoteआयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / It(Tp)A No’S.84 To 86/Chny/2018 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2010-11, 11- 12 & 12-13 वष" M/S.Ab Mauri India Pvt. Ltd., The Deputy Commissioner Plot No.218 & 219, Vs Of Income-Tax, Corporate Bommasandra Jigani Link Circle-1(1), Road, Bengaluru – 560 015. Chennai – 600 034. Pan: Aaeca 9923 H Appellant/ Assessee Respondent /Revenue आयकर अपील आयकर अपील संसंसंसं. / Ita No’S.3315 To 3317/Chny/2018 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2010-11, 11- 12 & 12-13 वष" The Deputy Commissioner M/S.Ab Mauri India Pvt. Of Income-Tax, Corporate Vs Ltd., Circle-1(1), Plot No.218 & 219, Chennai – 600 034. Bommasandra Jigani Link Road, Bengaluru – 560 015. Pan: Aaeca 9923 H Appellant/ Revenue Respondent /Assessee

Section 92CSection 92C(3)

…आयकर अपीलीय अिधकरण चे"ई “डी” "ायपीठम"। IN THE INCOME TAX APPELLATE TRIBUNAL, CHENNAI BENCHES “D” :: CHENNAI BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / IT(TP)A No’s.84 to 86/CHNY/2018 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2010-11, 11- 12 & 12-13 वष" M/s.AB Mauri India Pvt. Ltd., The Deputy Commissioner Plot No.218 and 219, Vs of Income-tax, Corporate Bommasandra Jigani Link Circle-1(1), Road, Bengaluru – 560 015. Chennai – 600 034. PAN: AAECA 9923 H Appellant/ Assessee Respondent /Revenue आयकर अ…

Akzonobel India Private Limited vs. The Additional Commissioner of Income Tax

ITA/370/2022HC Delhi27 Sept 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 260A

…ITA No.370/2022 Page 1 of 3 $~23 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 370/2022 AKZONOBEL INDIA PRIVATE LIMITED ..... Appellant Through: Mr.Vishal Kalra with Mr.S.S.Tomar, Advocates. versus THE ADDITIONAL COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr.Zoheb Hossain, Sr.Standing Counsel for the Revenue with Mr.Vipul Agrawal and Mr.Parth Semwal, Advocates. % Date of Decision: 27th September, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J (Oral): C.M.No.42494/2022 Exemption allowed, subject to all just exceptions. Accordingly, th…

Principal Commissioner of Income Tax-6 v. Make My Trip India (P) Ltd. (87 Taxmann.com 284) — Cited in 4 Judgments | BharatTax