Ranbaxy Laboratories Ltd. v. ACIT

68 Taxmann.com 322High Court2016#2094 most cited

What is Ranbaxy Laboratories Ltd. v. ACIT authority for?

When benchmarking export transactions, the Associated Enterprise (AE) can be considered the tested party if it possesses the least complex functional analysis. The Assessing Officer's acceptance of a methodology in prior years can also support its use.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

Ranbaxy Laboratories Ltd. v. ACIT · section 10AA · transfer pricing · benchmarking · tested party · functional analysis · associated enterprise · TNMM

Sections most often in play

Section 10(34)Section 10AASection 115JBSection 143(3)Section 144C(3)Section 14ASection 2(24)(xviii)Section 32AC

Issues it is cited on

section 35transfer pricing adjustmenttnmmsection 80isundry creditorssection 32international transactionliable to taxrevenue expenditurecapital expendituresection 37(1)section 37

Judgments citing Ranbaxy Laboratories Ltd. v. ACIT

Itc Infotech India Ltd., Kolkata vs. A.C.I.T., Cir-2(1), Kolkata

In the result, appeals filed by the Revenue in ITA No

ITA 552/KOL/2019[2010-11]Status: DisposedITAT Kolkata31 Jan 2020AY 2010-11

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

For Appellant: Dr. P. K Srihari, CIT(DR) & Shri Supriyo Pal, JCIT Sr. DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Bikash Chanda, FCA
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.2075/Kol/2017 आयकरअपीलसं./ITA Nos.220 to 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 to 2013-14) ACIT, Circle-2(1), Kolkata Vs. M/s ITC Infotech India Ltd. Virginia House, 37, J. L. Nehru Road, Kolkata-700071 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACI 7376 Q (Assessee) .. (Respondent) आयकरअपीलसं./ITA No.552/Kol/2019 आयकरअपीलसं./ITA Nos.486 to 488/Kol/2019 ("नधा"रणवष" / Assessment Year: 2010-11 to 2013-14) M/s ITC Infotech India Ltd. Vs. ACIT, Circle-2(1), Kolkata Virginia House, 3…

M/S Itc Infotech India Ltd., Kolkata vs. DCIT, Cir - 2(1), Kolkata

In the result, appeals filed by the Revenue in ITA No

ITA 488/KOL/2019[2013-14]Status: DisposedITAT Kolkata31 Jan 2020AY 2013-14

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

For Appellant: Dr. P. K Srihari, CIT(DR) & Shri Supriyo Pal, JCIT Sr. DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Bikash Chanda, FCA
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.2075/Kol/2017 आयकरअपीलसं./ITA Nos.220 to 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 to 2013-14) ACIT, Circle-2(1), Kolkata Vs. M/s ITC Infotech India Ltd. Virginia House, 37, J. L. Nehru Road, Kolkata-700071 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACI 7376 Q (Assessee) .. (Respondent) आयकरअपीलसं./ITA No.552/Kol/2019 आयकरअपीलसं./ITA Nos.486 to 488/Kol/2019 ("नधा"रणवष" / Assessment Year: 2010-11 to 2013-14) M/s ITC Infotech India Ltd. Vs. ACIT, Circle-2(1), Kolkata Virginia House, 3…

M/S. Itc Infotech India Ltd., Kolkata vs. ACIT, Circle - 2(1), Kolkata

In the result, appeals filed by the Revenue in ITA No

ITA 487/KOL/2019[2012-13]Status: DisposedITAT Kolkata31 Jan 2020AY 2012-13

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

For Appellant: Dr. P. K Srihari, CIT(DR) & Shri Supriyo Pal, JCIT Sr. DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Bikash Chanda, FCA
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.2075/Kol/2017 आयकरअपीलसं./ITA Nos.220 to 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 to 2013-14) ACIT, Circle-2(1), Kolkata Vs. M/s ITC Infotech India Ltd. Virginia House, 37, J. L. Nehru Road, Kolkata-700071 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACI 7376 Q (Assessee) .. (Respondent) आयकरअपीलसं./ITA No.552/Kol/2019 आयकरअपीलसं./ITA Nos.486 to 488/Kol/2019 ("नधा"रणवष" / Assessment Year: 2010-11 to 2013-14) M/s ITC Infotech India Ltd. Vs. ACIT, Circle-2(1), Kolkata Virginia House, 3…

M/S. Itc Infotech India Ltd., Kolkata vs. ACIT, Circle - 2(1), Kolkata

In the result, appeals filed by the Revenue in ITA No

ITA 486/KOL/2019[2011-12]Status: DisposedITAT Kolkata31 Jan 2020AY 2011-12

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

For Appellant: Dr. P. K Srihari, CIT(DR) & Shri Supriyo Pal, JCIT Sr. DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Bikash Chanda, FCA
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.2075/Kol/2017 आयकरअपीलसं./ITA Nos.220 to 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 to 2013-14) ACIT, Circle-2(1), Kolkata Vs. M/s ITC Infotech India Ltd. Virginia House, 37, J. L. Nehru Road, Kolkata-700071 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACI 7376 Q (Assessee) .. (Respondent) आयकरअपीलसं./ITA No.552/Kol/2019 आयकरअपीलसं./ITA Nos.486 to 488/Kol/2019 ("नधा"रणवष" / Assessment Year: 2010-11 to 2013-14) M/s ITC Infotech India Ltd. Vs. ACIT, Circle-2(1), Kolkata Virginia House, 3…

ACIT, Circle - 2(1), Kolkata vs. M/S. Itc Infotech India Ltd., Kolkata

In the result, appeals filed by the Revenue in ITA No

ITA 221/KOL/2018[2012-13]Status: DisposedITAT Kolkata31 Jan 2020AY 2012-13

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

For Appellant: Dr. P. K Srihari, CIT(DR) & Shri Supriyo Pal, JCIT Sr. DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Bikash Chanda, FCA
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.2075/Kol/2017 आयकरअपीलसं./ITA Nos.220 to 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 to 2013-14) ACIT, Circle-2(1), Kolkata Vs. M/s ITC Infotech India Ltd. Virginia House, 37, J. L. Nehru Road, Kolkata-700071 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACI 7376 Q (Assessee) .. (Respondent) आयकरअपीलसं./ITA No.552/Kol/2019 आयकरअपीलसं./ITA Nos.486 to 488/Kol/2019 ("नधा"रणवष" / Assessment Year: 2010-11 to 2013-14) M/s ITC Infotech India Ltd. Vs. ACIT, Circle-2(1), Kolkata Virginia House, 3…

ACIT, Circle - 2(1), Kolkata vs. M/S. Itc Infotech India Ltd., Kolkata

In the result, appeals filed by the Revenue in ITA No

ITA 220/KOL/2018[2011-12]Status: DisposedITAT Kolkata31 Jan 2020AY 2011-12

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

For Appellant: Dr. P. K Srihari, CIT(DR) & Shri Supriyo Pal, JCIT Sr. DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Bikash Chanda, FCA
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.2075/Kol/2017 आयकरअपीलसं./ITA Nos.220 to 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 to 2013-14) ACIT, Circle-2(1), Kolkata Vs. M/s ITC Infotech India Ltd. Virginia House, 37, J. L. Nehru Road, Kolkata-700071 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACI 7376 Q (Assessee) .. (Respondent) आयकरअपीलसं./ITA No.552/Kol/2019 आयकरअपीलसं./ITA Nos.486 to 488/Kol/2019 ("नधा"रणवष" / Assessment Year: 2010-11 to 2013-14) M/s ITC Infotech India Ltd. Vs. ACIT, Circle-2(1), Kolkata Virginia House, 3…

ACIT, Circle - 2(1), Kolkata vs. M/S. Itc Infotech India Limited, Kolkata

In the result, appeals filed by the Revenue in ITA No

ITA 2075/KOL/2017[2010-11]Status: DisposedITAT Kolkata31 Jan 2020AY 2010-11

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

For Appellant: Dr. P. K Srihari, CIT(DR) & Shri Supriyo Pal, JCIT Sr. DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Bikash Chanda, FCA
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.2075/Kol/2017 आयकरअपीलसं./ITA Nos.220 to 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 to 2013-14) ACIT, Circle-2(1), Kolkata Vs. M/s ITC Infotech India Ltd. Virginia House, 37, J. L. Nehru Road, Kolkata-700071 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACI 7376 Q (Assessee) .. (Respondent) आयकरअपीलसं./ITA No.552/Kol/2019 आयकरअपीलसं./ITA Nos.486 to 488/Kol/2019 ("नधा"रणवष" / Assessment Year: 2010-11 to 2013-14) M/s ITC Infotech India Ltd. Vs. ACIT, Circle-2(1), Kolkata Virginia House, 3…

Tcg Digital Solutions Private Limited, Kolkata vs. ITO, Ward-2(4), Kolkata

In the result, Ground No. 5 and 6 raised by the assessee are allowed

ITA 1571/KOL/2016[2011-12]Status: DisposedITAT Kolkata13 Dec 2019AY 2011-12

Bench: Shri A.T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1571/Kol/2016 ("नधा"रणवष" / Assessment Year:2011-12)

For Appellant: Shri M.P. Lohia, CA & Shri Nikhil Tiwari, CAFor Respondent: Dr. P.K. Srihari, CIT(DR)
Section 143(3)Section 144CSection 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A.T. VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1571/Kol/2016 ("नधा"रणवष" / Assessment Year:2011-12) M/s TCG Digital Solutions (P) Vs. ITO, Ward-2(4), Kolkata Ltd. Bengal Intelligent Park Building ‘A’, Block-EP & GP, Salt Lake, Sector-V, Kolkata- 700091 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAECS 2000 B (Appellant) .. (Respondent) Appellant by : Shri M.P. Lohia, CA & Shri Nikhil Tiwari, CA Respondent by : Dr. P.K. Srihari, CIT(DR) सुनवाईक"तार"ख/ Date of Hearing : 26/09/2019 घोषणाक"तार"ख/Date of Pronouncement : 13/12/2019 आदेश / O R D…

Prothious Engineering Services Private Limited, Mumbai vs. DCIT RG 10(3)(2), Mumbai

In the result, appeals of the assessee are allowed for statistical purposes

ITA 7281/MUM/2018[2014-15]Status: DisposedITAT Mumbai19 Sept 2019AY 2014-15

Bench: Shri Mahavir Singh & Shri Shamim Yahya

For Appellant: Shri Arijit Chackravarty &For Respondent: Shri Bhupendra Kumar Singh
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NOS. 2211 & 2212/MUM/2015, A.Ys : 2009-10 TO 2014-15 : 845/MUM/2016, 561 & 7250/MUM/2017 & 7281/MUM/2018 Prothious Engineering Services vs. DCIT, Circle-8(2)/ Private Limited, DCIT, Range-10(3)(2), Unit 608, A-wing, 6th floor, Mumbai. (Respondent) Atrium 1-MTR, Andheri Kurla Road, Andheri (E), Mumbai 400 069. PAN : AADCP5194J (Appellant) Assessee by : Shri Arijit Chackravarty & Shri Abhisek Tilak Revenue by : Shri Bhupendra Kumar Singh Date of Hearing : 19/09/…

Prothious Engineering Services Private Limited, Mumbai vs. DCIT RG 10(3)(2), Mumbai

In the result, appeals of the assessee are allowed for statistical purposes

ITA 7250/MUM/2017[2013-14]Status: DisposedITAT Mumbai19 Sept 2019AY 2013-14

Bench: Shri Mahavir Singh & Shri Shamim Yahya

For Appellant: Shri Arijit Chackravarty &For Respondent: Shri Bhupendra Kumar Singh
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NOS. 2211 & 2212/MUM/2015, A.Ys : 2009-10 TO 2014-15 : 845/MUM/2016, 561 & 7250/MUM/2017 & 7281/MUM/2018 Prothious Engineering Services vs. DCIT, Circle-8(2)/ Private Limited, DCIT, Range-10(3)(2), Unit 608, A-wing, 6th floor, Mumbai. (Respondent) Atrium 1-MTR, Andheri Kurla Road, Andheri (E), Mumbai 400 069. PAN : AADCP5194J (Appellant) Assessee by : Shri Arijit Chackravarty & Shri Abhisek Tilak Revenue by : Shri Bhupendra Kumar Singh Date of Hearing : 19/09/…

Prothious Engineering Services P.Ltd, Mumbai vs. DCIT RG 10(3)(2), Mumbai

In the result, appeals of the assessee are allowed for statistical purposes

ITA 561/MUM/2017[2012-13]Status: DisposedITAT Mumbai19 Sept 2019AY 2012-13

Bench: Shri Mahavir Singh & Shri Shamim Yahya

For Appellant: Shri Arijit Chackravarty &For Respondent: Shri Bhupendra Kumar Singh
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NOS. 2211 & 2212/MUM/2015, A.Ys : 2009-10 TO 2014-15 : 845/MUM/2016, 561 & 7250/MUM/2017 & 7281/MUM/2018 Prothious Engineering Services vs. DCIT, Circle-8(2)/ Private Limited, DCIT, Range-10(3)(2), Unit 608, A-wing, 6th floor, Mumbai. (Respondent) Atrium 1-MTR, Andheri Kurla Road, Andheri (E), Mumbai 400 069. PAN : AADCP5194J (Appellant) Assessee by : Shri Arijit Chackravarty & Shri Abhisek Tilak Revenue by : Shri Bhupendra Kumar Singh Date of Hearing : 19/09/…

Prothious Engineering Services P.Ltd, Mumbai vs. DCIT RG 10(3)(2), Mumbai

In the result, appeals of the assessee are allowed for statistical purposes

ITA 845/MUM/2016[2011-12]Status: DisposedITAT Mumbai19 Sept 2019AY 2011-12

Bench: Shri Mahavir Singh & Shri Shamim Yahya

For Appellant: Shri Arijit Chackravarty &For Respondent: Shri Bhupendra Kumar Singh
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NOS. 2211 & 2212/MUM/2015, A.Ys : 2009-10 TO 2014-15 : 845/MUM/2016, 561 & 7250/MUM/2017 & 7281/MUM/2018 Prothious Engineering Services vs. DCIT, Circle-8(2)/ Private Limited, DCIT, Range-10(3)(2), Unit 608, A-wing, 6th floor, Mumbai. (Respondent) Atrium 1-MTR, Andheri Kurla Road, Andheri (E), Mumbai 400 069. PAN : AADCP5194J (Appellant) Assessee by : Shri Arijit Chackravarty & Shri Abhisek Tilak Revenue by : Shri Bhupendra Kumar Singh Date of Hearing : 19/09/…

Prothious Engineering Services P.Ltd, Mumbai vs. Dcir RG 8(2), Mumbai

In the result, appeals of the assessee are allowed for statistical purposes

ITA 2212/MUM/2015[2010-11]Status: DisposedITAT Mumbai19 Sept 2019AY 2010-11

Bench: Shri Mahavir Singh & Shri Shamim Yahya

For Appellant: Shri Arijit Chackravarty &For Respondent: Shri Bhupendra Kumar Singh
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NOS. 2211 & 2212/MUM/2015, A.Ys : 2009-10 TO 2014-15 : 845/MUM/2016, 561 & 7250/MUM/2017 & 7281/MUM/2018 Prothious Engineering Services vs. DCIT, Circle-8(2)/ Private Limited, DCIT, Range-10(3)(2), Unit 608, A-wing, 6th floor, Mumbai. (Respondent) Atrium 1-MTR, Andheri Kurla Road, Andheri (E), Mumbai 400 069. PAN : AADCP5194J (Appellant) Assessee by : Shri Arijit Chackravarty & Shri Abhisek Tilak Revenue by : Shri Bhupendra Kumar Singh Date of Hearing : 19/09/…

Prothious Engineering Services P.Ltd, Mumbai vs. Dcir RG 8(2), Mumbai

In the result, appeals of the assessee are allowed for statistical purposes

ITA 2211/MUM/2015[2009-10]Status: DisposedITAT Mumbai19 Sept 2019AY 2009-10

Bench: Shri Mahavir Singh & Shri Shamim Yahya

For Appellant: Shri Arijit Chackravarty &For Respondent: Shri Bhupendra Kumar Singh
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NOS. 2211 & 2212/MUM/2015, A.Ys : 2009-10 TO 2014-15 : 845/MUM/2016, 561 & 7250/MUM/2017 & 7281/MUM/2018 Prothious Engineering Services vs. DCIT, Circle-8(2)/ Private Limited, DCIT, Range-10(3)(2), Unit 608, A-wing, 6th floor, Mumbai. (Respondent) Atrium 1-MTR, Andheri Kurla Road, Andheri (E), Mumbai 400 069. PAN : AADCP5194J (Appellant) Assessee by : Shri Arijit Chackravarty & Shri Abhisek Tilak Revenue by : Shri Bhupendra Kumar Singh Date of Hearing : 19/09/…

Ranbaxy Laboratories Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee in IT(TP) A No

ITA 781/DEL/2015[2010-11]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2010-11

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

For Appellant: Shri S.N.Soparkar, Shri Vartik ChokshiFor Respondent: Shri Mahesh Shah, CIT-DR
Section 143(3)Section 144CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD BEFORE JUSTICE P.P. BHATT, PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER 1. आयकर अपील सं./IT(TP)A No. 1782/Del/2014 2. आयकर अपील सं./IT(TP)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The DCIT बनाम/ 12th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.CIT Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACR0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan…

M/S. Ranbaxy Laboratories Limited, New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee in IT(TP) A No

ITA 1782/DEL/2014[2009-10]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2009-10

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

For Appellant: Shri S.N.Soparkar, Shri Vartik ChokshiFor Respondent: Shri Mahesh Shah, CIT-DR
Section 143(3)Section 144CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD BEFORE JUSTICE P.P. BHATT, PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER 1. आयकर अपील सं./IT(TP)A No. 1782/Del/2014 2. आयकर अपील सं./IT(TP)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The DCIT बनाम/ 12th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.CIT Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACR0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan…

Oil India Ltd., Dibrugarh vs. The Assistant Commissioner of Income Tax, Circle-2, Dibrugarh

ITA 33/GTY/2018[2008-09]Status: DisposedITAT Guwahati26 Aug 2019AY 2008-09

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…आयकर अपील"य अधीकरण, खंङपीठ गुवाहाट" , IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.120 to 123/Gau/2008 Assessment Years :2003-04 to 2006-07 ACIT, Circle-2, V/s. Oil India Ltd., Duliajan Dibrugarh, Kartickpara, Dist. Dibrugarh, Assam Dibrugarh, Assam-786008 Pin-786602 [PAN No. AAACO 2352 C] .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year :2007-08 Assessment Year:2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Oil India Ltd., V/s. ACIT, Circle-2, P.O. Duliajan Dibrugarh, Dist. Dibrugarh, Kartick…

Oil India Ltd., Dibrugarh vs. Assistant Commissioner of Income Tax, Circle -2, Dibrugarh

ITA 9/GTY/2014[2010-11]Status: DisposedITAT Guwahati26 Aug 2019AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…आयकर अपील"य अधीकरण, खंङपीठ गुवाहाट" , IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.120 to 123/Gau/2008 Assessment Years :2003-04 to 2006-07 ACIT, Circle-2, V/s. Oil India Ltd., Duliajan Dibrugarh, Kartickpara, Dist. Dibrugarh, Assam Dibrugarh, Assam-786008 Pin-786602 [PAN No. AAACO 2352 C] .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year :2007-08 Assessment Year:2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Oil India Ltd., V/s. ACIT, Circle-2, P.O. Duliajan Dibrugarh, Dist. Dibrugarh, Kartick…

Oil India Ltd., Dibrugarh vs. Assistant Commissioner of Income Tax, Range -2, Dibrugarh

ITA 325/GTY/2013[2009-10]Status: DisposedITAT Guwahati26 Aug 2019AY 2009-10

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…आयकर अपील"य अधीकरण, खंङपीठ गुवाहाट" , IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.120 to 123/Gau/2008 Assessment Years :2003-04 to 2006-07 ACIT, Circle-2, V/s. Oil India Ltd., Duliajan Dibrugarh, Kartickpara, Dist. Dibrugarh, Assam Dibrugarh, Assam-786008 Pin-786602 [PAN No. AAACO 2352 C] .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year :2007-08 Assessment Year:2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Oil India Ltd., V/s. ACIT, Circle-2, P.O. Duliajan Dibrugarh, Dist. Dibrugarh, Kartick…

Oil India Ltd., Dibrugarh vs. Additional Commissioner of Income Tax, Range -2, Dibrugarh

ITA 87/GTY/2010[2007-08]Status: DisposedITAT Guwahati26 Aug 2019AY 2007-08

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…आयकर अपील"य अधीकरण, खंङपीठ गुवाहाट" , IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.120 to 123/Gau/2008 Assessment Years :2003-04 to 2006-07 ACIT, Circle-2, V/s. Oil India Ltd., Duliajan Dibrugarh, Kartickpara, Dist. Dibrugarh, Assam Dibrugarh, Assam-786008 Pin-786602 [PAN No. AAACO 2352 C] .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year :2007-08 Assessment Year:2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Oil India Ltd., V/s. ACIT, Circle-2, P.O. Duliajan Dibrugarh, Dist. Dibrugarh, Kartick…