Processing India Ltd. v. ACIT

38 Taxmann.com 141Reported decision2013#15809 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Judgments citing Processing India Ltd. v. ACIT

HSBC SECURITIES AND CAPITAL MARKETS (I) P.LTD,MUMBAI vs. DCIT RG 4(1), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 702/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Mar 2023AY 2009-10

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Ms. Samruddhi Dhananjay Hande, Sr. DRFor Respondent: Sh. Porus Kaka / Tejas Mhatre
Section 143(3)Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 702/Mum/2014 (A.Y. 2009-10) M/s. HSBC Securities and Capital Markets (India) Pvt. Ltd. 52/60, Mahatma Gandhi Road, Fort, Mumbai- 400001. PAN: AAACJ1395E ..... Appellant Vs. DCIT-4(1), Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Respondent DCIT-4(1), Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Appellant Vs. M/s. HSBC Securities and Capital Markets (India) Pvt. Ltd. 52/60, mahatma Gandhi Road, Fort, Mum…

HSBC SECURITIES AND CAPITAL MARKETS (INDIA) P. LTD,MUMBAI vs. DCIT RG 4(1), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 4459/MUM/2014[2006-07]Status: DisposedITAT Mumbai10 Mar 2023AY 2006-07

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Ms. Samruddhi Dhananjay Hande, Sr. DRFor Respondent: Sh. Porus Kaka / Tejas Mhatre
Section 143(3)Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 702/Mum/2014 (A.Y. 2009-10) M/s. HSBC Securities and Capital Markets (India) Pvt. Ltd. 52/60, Mahatma Gandhi Road, Fort, Mumbai- 400001. PAN: AAACJ1395E ..... Appellant Vs. DCIT-4(1), Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Respondent DCIT-4(1), Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Appellant Vs. M/s. HSBC Securities and Capital Markets (India) Pvt. Ltd. 52/60, mahatma Gandhi Road, Fort, Mum…

DCIT 4(1), MUMBAI vs. HSBC SECURITIES AND CAPITAL MARKETS (INDIA) P.LTD, MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 1661/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Mar 2023AY 2009-10

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Ms. Samruddhi Dhananjay Hande, Sr. DRFor Respondent: Sh. Porus Kaka / Tejas Mhatre
Section 143(3)Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 702/Mum/2014 (A.Y. 2009-10) M/s. HSBC Securities and Capital Markets (India) Pvt. Ltd. 52/60, Mahatma Gandhi Road, Fort, Mumbai- 400001. PAN: AAACJ1395E ..... Appellant Vs. DCIT-4(1), Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Respondent DCIT-4(1), Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Appellant Vs. M/s. HSBC Securities and Capital Markets (India) Pvt. Ltd. 52/60, mahatma Gandhi Road, Fort, Mum…

COPAL RESEARCH INDIA PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

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

ITA 6410/DEL/2016[2006-07]Status: DisposedITAT Delhi15 Oct 2019AY 2006-07

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Years: 2006-07 Copal Research India Pvt. Ltd., Vs Dcit, Plot No.267, Phase-Ii, Circle-6(2), Udyog Vihar, New Delhi. Gurgaon. Pan: Aaccc1159R (Appellant) (Respondent) Assessee By : Shri K.M. Gupta, Advocate, Ms Shruti Khimta, Ar& Mr. Neeraj Sharma, Ar Revenue By : Shri Subha Kant Sahu, Sr. Dr Date Of Hearing : 07.10.2019 Date Of Pronouncement : 15.10.2019 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 31St August, 2016 Passed U/S 254/143(3) Read With Section 144C Of The It Act, 1961 For The Assessment Year 2006-07. 2. This Is The Second Round Of Litigation Before The Tribunal. Earlier, The Tribunal, Vide Ita No.3955/Del/2010, Order Dated 8Th May, 2015, Had Restored The Issue Back To The File Of The Drp On The Ground That The Assessee Has Raised A Number Of Contentions Before The Drp & None Of These Contentions Were Considered By The Drp & They Have Not Passed A Speaking Order In This Case. Subsequently, The Drp, Vide Order Dated 28Th June, 2016, Passed The Order. The Assessing Officer, Vide Order Dated 31St August, 2016, Revised The Tp Adjustment To Rs.1,28,30,310/- As Against The Original Adjustment Of Rs.1,77,38,869/-.

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Shri Subha Kant Sahu, Sr. DR
Section 144CSection 254Section 92C(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-1 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Years: 2006-07 Copal Research India Pvt. Ltd., Vs DCIT, Plot No.267, Phase-II, Circle-6(2), Udyog Vihar, New Delhi. Gurgaon. PAN: AACCC1159R (Appellant) (Respondent) Assessee by : Shri K.M. Gupta, Advocate, Ms Shruti Khimta, AR& Mr. Neeraj Sharma, AR Revenue by : Shri Subha Kant Sahu, Sr. DR Date of Hearing : 07.10.2019 Date of Pronouncement : 15.10.2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 31st A…

GARTNER INIDA RESEARCH & ADVISORY SERVICES P. LTD,MUMBAI vs. ACIT 10(1), MUMBAI

The appeal stands partly allowed in terms of our above order

ITA 7800/MUM/2010[2006-07]Status: DisposedITAT Mumbai30 Jul 2019AY 2006-07

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

Section 143(3)Section 144C(5)Section 92Section 92C(2)

…r attention has been drawn to catena of decision of various benches of the Tribunal to fortify the submissions. Upon due consideration, we find that Hyderabad bench of Tribunal, on similar factual matrix, in HSBC Electronic Data Processing India Ltd. V/s CIT [38 Taxmann.com 141] and in another decision titled as TNS India Pvt. Ltd. V/s ACIT [48 Taxmann.com 80] has directed for exclusion of this entity on the ground of change of business model. Both the decisions are for same AY and rendered in the context of assessees having similar 5 Gartner India Research & Advisory Services Pvt. Ltd. Assessment Year 2006-07 f…

TRAVELEX INDIA P.LTD,MUMBAI vs. DCIT CIR 3(3), MUMBAI

In the result, assessee’s appeal is partly allowed

ITA 8192/MUM/2010[2006-07]Status: DisposedITAT Mumbai05 Apr 2019AY 2006-07

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Niraj SethFor Respondent: Shri Rakesh Ranjan
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA no.8192/Mum./2010 (Assessment Year : 2006–07) Travelex India Pvt. Ltd. B–Wing, 7th Floor, Eureka Tower Mindspace, Link Road, Malad (W) ……………. Appellant Mumbai 400 064 PAN – AACCR4942B v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–3(3), Mumbai Assessee by : Shri Niraj Seth Revenue by : Shri Rakesh Ranjan Date of Hearing – 14.03.2019 Date of Order – 05.04.2019 O R D E R Aforesaid appeal has been filed by the assessee challenging the assessment order date…

Processing India Ltd. v. ACIT (38 Taxmann.com 141) — Cited in 6 Judgments | BharatTax