Sap Labs India Pvt. Ltd. v. ITO

149 Taxmann.com 327Supreme Court of India#11122 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2024 to 2024.

Issues it is cited on

section 115ocost plus methodinterest u/s 234cmanagement feesddtdomestic companysection 90(2)dividend distribution taxcup methodsection 234cmost appropriate methodfees for technical services

Judgments citing Sap Labs India Pvt. Ltd. v. ITO

The ACIT, Circle-1(1)(1), Vadodara vs. Schaeffler India Limited (Earlier Known As Fag Bearings India Ltd.), Vadodara

Appeals are partly allowed for statistical purposes and Department’s appeals are dismissed

ITA 150/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad12 Jan 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT D.R. & Shri
Section 234Section 234ASection 271(1)(c)Section 37Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 133 to 137/Ahd/2023 (Assessment Years: 2010-11 to 2014-15) Schaeffler India Limited, Vs. Assistant Commissioner of (Earlier known as FAG Bearings Income Tax, India Ltd.), Circle-1(2), Opp. ABB, PO Maneja, Now Circle-1(1)(1), Vadodara-390013 Vadodara [PAN No.AAACF3357Q] (Appellant) .. (Respondent) I.T.A. Nos. 147 to 150/Ahd/2023 (Assessment Years: 2010-11 to 2013-14) Assistant Commissioner of Vs. M/s. Schaeffler India Ltd., Income Tax, P.O. Maneja, Maneja…

The ACIT, Circle-1(1)(1), Vadodara vs. Schaeffler India Limited (Earlier Known As Fag Bearings India Ltd.), Vadodara

Appeals are partly allowed for statistical purposes and Department’s appeals are dismissed

ITA 149/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad12 Jan 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT D.R. & Shri
Section 234Section 234ASection 271(1)(c)Section 37Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 133 to 137/Ahd/2023 (Assessment Years: 2010-11 to 2014-15) Schaeffler India Limited, Vs. Assistant Commissioner of (Earlier known as FAG Bearings Income Tax, India Ltd.), Circle-1(2), Opp. ABB, PO Maneja, Now Circle-1(1)(1), Vadodara-390013 Vadodara [PAN No.AAACF3357Q] (Appellant) .. (Respondent) I.T.A. Nos. 147 to 150/Ahd/2023 (Assessment Years: 2010-11 to 2013-14) Assistant Commissioner of Vs. M/s. Schaeffler India Ltd., Income Tax, P.O. Maneja, Maneja…

The ACIT, Circle-1(1)(1), Vadodara vs. Schaeffler India Limited (Earlier Known As Fag Bearings India Ltd.), Vadodara

Appeals are partly allowed for statistical purposes and Department’s appeals are dismissed

ITA 148/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad12 Jan 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT D.R. & Shri
Section 234Section 234ASection 271(1)(c)Section 37Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 133 to 137/Ahd/2023 (Assessment Years: 2010-11 to 2014-15) Schaeffler India Limited, Vs. Assistant Commissioner of (Earlier known as FAG Bearings Income Tax, India Ltd.), Circle-1(2), Opp. ABB, PO Maneja, Now Circle-1(1)(1), Vadodara-390013 Vadodara [PAN No.AAACF3357Q] (Appellant) .. (Respondent) I.T.A. Nos. 147 to 150/Ahd/2023 (Assessment Years: 2010-11 to 2013-14) Assistant Commissioner of Vs. M/s. Schaeffler India Ltd., Income Tax, P.O. Maneja, Maneja…

The ACIT, Circle-1(1)(1), Vadodara vs. Schaeffler India Limited (Earlier Known As Fag Bearings India Ltd.), Vadodara

Appeals are partly allowed for statistical purposes and Department’s appeals are dismissed

ITA 147/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad12 Jan 2024AY 2010-11

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT D.R. & Shri
Section 234Section 234ASection 271(1)(c)Section 37Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 133 to 137/Ahd/2023 (Assessment Years: 2010-11 to 2014-15) Schaeffler India Limited, Vs. Assistant Commissioner of (Earlier known as FAG Bearings Income Tax, India Ltd.), Circle-1(2), Opp. ABB, PO Maneja, Now Circle-1(1)(1), Vadodara-390013 Vadodara [PAN No.AAACF3357Q] (Appellant) .. (Respondent) I.T.A. Nos. 147 to 150/Ahd/2023 (Assessment Years: 2010-11 to 2013-14) Assistant Commissioner of Vs. M/s. Schaeffler India Ltd., Income Tax, P.O. Maneja, Maneja…

Schaeffler India Limited (Earlier Known As Fag Bearings India Ltd.), Vadodara vs. The Assistant Commissioner of Income Tax, Circle-1(1)(2) Now Circle-1(1)(1), Vadodara

Appeals are partly allowed for statistical purposes and Department’s appeals are dismissed

ITA 137/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad12 Jan 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT D.R. & Shri
Section 234Section 234ASection 271(1)(c)Section 37Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 133 to 137/Ahd/2023 (Assessment Years: 2010-11 to 2014-15) Schaeffler India Limited, Vs. Assistant Commissioner of (Earlier known as FAG Bearings Income Tax, India Ltd.), Circle-1(2), Opp. ABB, PO Maneja, Now Circle-1(1)(1), Vadodara-390013 Vadodara [PAN No.AAACF3357Q] (Appellant) .. (Respondent) I.T.A. Nos. 147 to 150/Ahd/2023 (Assessment Years: 2010-11 to 2013-14) Assistant Commissioner of Vs. M/s. Schaeffler India Ltd., Income Tax, P.O. Maneja, Maneja…

Schaeffler India Limited (Earlier Known As Fag Bearings India Ltd.), Vadodara vs. The Assistant Commissioner of Income Tax, Circle-1(1)(2) Now Circle-1(1)(1), Vadodara

Appeals are partly allowed for statistical purposes and Department’s appeals are dismissed

ITA 136/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad12 Jan 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT D.R. & Shri
Section 234Section 234ASection 271(1)(c)Section 37Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 133 to 137/Ahd/2023 (Assessment Years: 2010-11 to 2014-15) Schaeffler India Limited, Vs. Assistant Commissioner of (Earlier known as FAG Bearings Income Tax, India Ltd.), Circle-1(2), Opp. ABB, PO Maneja, Now Circle-1(1)(1), Vadodara-390013 Vadodara [PAN No.AAACF3357Q] (Appellant) .. (Respondent) I.T.A. Nos. 147 to 150/Ahd/2023 (Assessment Years: 2010-11 to 2013-14) Assistant Commissioner of Vs. M/s. Schaeffler India Ltd., Income Tax, P.O. Maneja, Maneja…

Schaeffler India Limited (Earlier Known As Fag Bearings India Ltd.), Vadodara vs. The Assistant Commissioner of Income Tax, Circle-1(1)(2) Now Circle-1(1)(1), Vadodara

Appeals are partly allowed for statistical purposes and Department’s appeals are dismissed

ITA 135/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad12 Jan 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT D.R. & Shri
Section 234Section 234ASection 271(1)(c)Section 37Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 133 to 137/Ahd/2023 (Assessment Years: 2010-11 to 2014-15) Schaeffler India Limited, Vs. Assistant Commissioner of (Earlier known as FAG Bearings Income Tax, India Ltd.), Circle-1(2), Opp. ABB, PO Maneja, Now Circle-1(1)(1), Vadodara-390013 Vadodara [PAN No.AAACF3357Q] (Appellant) .. (Respondent) I.T.A. Nos. 147 to 150/Ahd/2023 (Assessment Years: 2010-11 to 2013-14) Assistant Commissioner of Vs. M/s. Schaeffler India Ltd., Income Tax, P.O. Maneja, Maneja…

Schaeffler India Limited (Earlier Known As Fag Bearings India Ltd.), Vadodara vs. The Assistant Commissioner of Income Tax, Circle-1(1)(2) Now Circle-1(1)(1), Vadodara

Appeals are partly allowed for statistical purposes and Department’s appeals are dismissed

ITA 134/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad12 Jan 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT D.R. & Shri
Section 234Section 234ASection 271(1)(c)Section 37Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 133 to 137/Ahd/2023 (Assessment Years: 2010-11 to 2014-15) Schaeffler India Limited, Vs. Assistant Commissioner of (Earlier known as FAG Bearings Income Tax, India Ltd.), Circle-1(2), Opp. ABB, PO Maneja, Now Circle-1(1)(1), Vadodara-390013 Vadodara [PAN No.AAACF3357Q] (Appellant) .. (Respondent) I.T.A. Nos. 147 to 150/Ahd/2023 (Assessment Years: 2010-11 to 2013-14) Assistant Commissioner of Vs. M/s. Schaeffler India Ltd., Income Tax, P.O. Maneja, Maneja…

Schaeffler India Limited (Earlier Known As Fag Bearings India Ltd.), Vadodara vs. The Assistant Commissioner of Income Tax, Circle-1(2) Now Circle-1(1)(1), Vadodara

Appeals are partly allowed for statistical purposes and Department’s appeals are dismissed

ITA 133/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad12 Jan 2024AY 2010-11

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT D.R. & Shri
Section 234Section 234ASection 271(1)(c)Section 37Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 133 to 137/Ahd/2023 (Assessment Years: 2010-11 to 2014-15) Schaeffler India Limited, Vs. Assistant Commissioner of (Earlier known as FAG Bearings Income Tax, India Ltd.), Circle-1(2), Opp. ABB, PO Maneja, Now Circle-1(1)(1), Vadodara-390013 Vadodara [PAN No.AAACF3357Q] (Appellant) .. (Respondent) I.T.A. Nos. 147 to 150/Ahd/2023 (Assessment Years: 2010-11 to 2013-14) Assistant Commissioner of Vs. M/s. Schaeffler India Ltd., Income Tax, P.O. Maneja, Maneja…

Sap Labs India Pvt. Ltd. v. ITO (149 Taxmann.com 327) — Cited in 9 Judgments | BharatTax