Principal Commissioner on Income-tax v. Open Solutions Software Services (116 Taxmann.com 708)

DCIT, New Delhi vs. M/S. Sony India Pvt. Ltd., New Delhi

In the result, appeal filed by the assessee is partly allowed as indicated above and appeal filed by the revenue is dismissed

ITA 1166/DEL/2015[2010-11]Status: DisposedITAT Delhi30 Aug 2024AY 2010-11

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143Section 143(2)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M/s. Sony India Private Limited, vs. DCIT, Circle 24 (1), A-18, Mohan Cooperative Indl. Estate, New Delhi. New Delhi – 110 044. (PAN : AABCS1571Q) DCIT, Circle 24 (1), vs. M/s. Sony India Private Limited, New Delhi. A-18, Mohan Cooperative Indl. Estate, New Delhi – 110 044. (PAN : AABCS1571Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nageshwar Rao, Advocate Shri Parth, Advocate REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 19.06.2024 Date of Order…

Sony India Private Limited, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

In the result, appeal filed by the assessee is partly allowed as indicated above and appeal filed by the revenue is dismissed

ITA 1026/DEL/2015[2010-11]Status: DisposedITAT Delhi30 Aug 2024AY 2010-11

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143Section 143(2)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M/s. Sony India Private Limited, vs. DCIT, Circle 24 (1), A-18, Mohan Cooperative Indl. Estate, New Delhi. New Delhi – 110 044. (PAN : AABCS1571Q) DCIT, Circle 24 (1), vs. M/s. Sony India Private Limited, New Delhi. A-18, Mohan Cooperative Indl. Estate, New Delhi – 110 044. (PAN : AABCS1571Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nageshwar Rao, Advocate Shri Parth, Advocate REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 19.06.2024 Date of Order…

Everest Business Advisory India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal is partly allowed

ITA 1907/DEL/2016[2010-11]Status: DisposedITAT Delhi29 Nov 2023AY 2010-11

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 2010-11 . Everest Business Advisory Vs. Acit, India Pvt. Ltd., Circle-11(1), A-1/B-27, Janak Puri, New Delhi New Delhi Pan :Aabce2871R (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2010-11 . Everest Business Advisory Vs. ACIT, India Pvt. Ltd., Circle-11(1), A-1/B-27, Janak Puri, New Delhi New Delhi PAN :AABCE2871R (Appellant) (Respondent) Assessee by Ms. Vandana Bhandari, Advocate Department by Sh. Manu Chaurasia, Sr. DR Date of hearing 01.11.2023 Date of pronouncement 29.11.2023 ORDER This is an appeal by the assessee against order dated 05.11.2015 of learned Commissioner of Income Tax Appeals) -44, New Delhi, pertain…

Rak Ceramics India Private Limited, Hyderabad vs. DCIT Circle 3(1), Hyderabad

Accordingly treated as allowed for statistical purposes

ITA 201/HYD/2021[2016-17]Status: DisposedITAT Hyderabad31 Aug 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri Aliasgar Rampurwala &For Respondent: Shri Jeevan Lal Lavidiya, CIT-DR

Section 154Section 92C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 1407/Hyd/2019 & आ.अपी.सं / ITA No. 201/Hyd/2021 (निर्धारण वर्ष / Assessment Years: 2015-16 & 2016-17) R.A.K. Ceramics India Private Vs. Deputy Commissioner of Limited, Income Tax, Samalkot Circle-3(1), [PAN No. AACCR6424N] Hyderabad अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा / Assessee by: Shri Aliasgar Rampurwala & Shri Pratik Shah, ARs राजस्‍वजस्‍व द्वारा / Revenue by…

R.A.K.Ceramics India Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-3(1), Hyderabad

Accordingly treated as allowed for statistical purposes

ITA 1407/HYD/2019[2015-16]Status: DisposedITAT Hyderabad31 Aug 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri Aliasgar Rampurwala &For Respondent: Shri Jeevan Lal Lavidiya, CIT-DR

Section 154Section 92C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 1407/Hyd/2019 & आ.अपी.सं / ITA No. 201/Hyd/2021 (निर्धारण वर्ष / Assessment Years: 2015-16 & 2016-17) R.A.K. Ceramics India Private Vs. Deputy Commissioner of Limited, Income Tax, Samalkot Circle-3(1), [PAN No. AACCR6424N] Hyderabad अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा / Assessee by: Shri Aliasgar Rampurwala & Shri Pratik Shah, ARs राजस्‍वजस्‍व द्वारा / Revenue by…

Ventura India Pvt. Ltd, Pune vs. Deputy Commissioner of Income Tax (Tp-2)2, Pune

The appeal of the assessee is partly allowed for statistical purposes

ITA 214/PUN/2021[2016-17]Status: DisposedITAT Pune12 Jul 2022AY 2016-17

For Appellant: S/Shri M.P. Lohia, Rajendra Agiwal &For Respondent: Smt. Vidya Bajpai

Section 143(3)Section 144C(13)Section 253(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHUR, JM ITA No. 214/PUN/2021 : A.Y. 2016-17 Ventura (India) Pvt. Ltd., Upper Ground Level, 1, Level 2, Tower B1, Magarpatta City SEZ, Hadapsar, Pune-411 013. PAN: AABCE 3274 C Appellant Vs. The Dy. C.I.T. TP 2(2) Pune. Respondent Appellant by : S/Shri M.P. Lohia, Rajendra Agiwal & Hemen Chandariya Respondent by : Smt. Vidya Bajpai Date of Hearing : 07-07-2022 Date of Pronouncement : 12-07-2022 ORDER PER PARTHA SARATHI CHAUDHURY This Appeal emanates from the findings of the learned Dispute Resolution Pane…

Principal Commissioner on Income-tax v. Open Solutions Software Services

Issues it is cited on