Sikander Publishing (P) Ltd. v. DCIT

81 TTJ 249Income Tax Appellate Tribunal#21440 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2022 to 2022.

Issues it is cited on

explanation to section 37admission of additional evidencetransfer pricing adjustmentsection 92casection 144cinternational transactionsection 37(1)section 37transferprescribedpersoncompany

Judgments citing Sikander Publishing (P) Ltd. v. DCIT

M/S Alcon Laboratories India Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax Circle-1(1)(1), Bangalore

In the result, the appeals filed by the assessee in IT(TP)A No

ITA 3376/BANG/2018[2014-15]Status: DisposedITAT Bangalore16 Nov 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2889/Bang/2017 It(Tp)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15

For Appellant: Shri Percy Pardiwala, Sr. A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 143(3)

…ct-matter of appeal and arrive at a final and ultimate decision, the Tribunal was amply empowered to admit additional evidence under rule 29 referred to supra." (emphasis supplied). The Hon'ble ITAT of Delhi in the case of Sikander Publishing (P) Ltd vs DCIT (81 TTJ 249), held that, if the evidence is genuine, reliable and proves the assessee's case, then the assessee is not to be denied the opportunity to produce the same before the appellate authority, as an additional evidence.” 18. The learned DR, on the other hand, submitted that the issue raised is squarely covered by the judgment of the Hon’ble Apex Court…

Alcon Laboratories (India0 Pvt Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bengaluru

In the result, the appeals filed by the assessee in IT(TP)A No

ITA 2889/BANG/2017[2013-14]Status: DisposedITAT Bangalore16 Nov 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2889/Bang/2017 It(Tp)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15

For Appellant: Shri Percy Pardiwala, Sr. A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 143(3)

…ct-matter of appeal and arrive at a final and ultimate decision, the Tribunal was amply empowered to admit additional evidence under rule 29 referred to supra." (emphasis supplied). The Hon'ble ITAT of Delhi in the case of Sikander Publishing (P) Ltd vs DCIT (81 TTJ 249), held that, if the evidence is genuine, reliable and proves the assessee's case, then the assessee is not to be denied the opportunity to produce the same before the appellate authority, as an additional evidence.” 18. The learned DR, on the other hand, submitted that the issue raised is squarely covered by the judgment of the Hon’ble Apex Court…

Asst.C.I.T., Bangalore vs. M/S Astrazenca Pharma India Ltd., Bangalore

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 82/BANG/2015[2010-11]Status: DisposedITAT Bangalore14 Oct 2022AY 2010-11

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.82/Bang/2015 : Asst.Year 2010-2011 The Assistant Commissioner Of M/S.Astrazeneca Pharma India Limited, Ni 12Th Floor, Income-Tax, Large Tax Payers Unit V. Manyata Embassy Business, (Ltu) Rachenahalli, Outer Ring Road Bengaluru. Bangalore – 560 045. Pan : Aabca1722B. (Appellant) (Respondent) It(Tp)A No.170/Bang/2015 : Asst.Year 2010-2011 M/S.Astrazeneca Pharma India The Assistant Commissioner Limited, Ni 12Th Floor, Of Income-Tax, Large Tax V. Manyata Embassy Business, Payers Unit (Ltu) Bengaluru. Rachenahalli, Outer Ring Road Bangalore – 560 045. (Appellant) (Respondent) Revenue By : Sri.Manjunath Karkihalli, Cit-Dr Assessee By : Sri.Nageshwar Rao, Advocate Date Of Pronouncement : 14.10.2022 Date Of Hearing : 12.10.2022 O R D E R Per George George K, Jm : These Cross Appeals Are Directed Against Final Assessment Order Dated 31.12.2014 Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2010- 2011. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Engaged In The Manufacture & Sale Of Pharmaceutical Products. It Also Undertakes Co- Ordination Of Clinical Trial Services. For The Assessment Year 2010-2011, The Return Of Income Was Filed Declaring Taxable

For Appellant: Sri.Nageshwar Rao, AdvocateFor Respondent: Sri.Manjunath Karkihalli, CIT-DR
Section 143(2)Section 143(3)Section 144CSection 144C(11)Section 92C

…ct-matter of appeal and arrive at a final and ultimate decision, the Tribunal was amply empowered to admit additional evidence under rule 29 referred to supra." (emphasis supplied). The Hon'ble ITAT of Delhi in the case of Sikander Publishing (P) Ltd vs DCIT (81 TTJ 249), held that, if the evidence is genuine, reliable and proves the assessee's case, then the assessee is not to be denied the opportunity to produce the same before the appellate authority, as an additional evidence.” 18. The learned DR, on the other hand, submitted that the issue raised is squarely covered by the judgment of the Hon’ble Apex Court…

Astrazeneca Pharma India Limited, Bangalore vs. Asst. C.I.T., Bangalore

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 170/BANG/2015[2010-11]Status: DisposedITAT Bangalore14 Oct 2022AY 2010-11

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.82/Bang/2015 : Asst.Year 2010-2011 The Assistant Commissioner Of M/S.Astrazeneca Pharma India Limited, Ni 12Th Floor, Income-Tax, Large Tax Payers Unit V. Manyata Embassy Business, (Ltu) Rachenahalli, Outer Ring Road Bengaluru. Bangalore – 560 045. Pan : Aabca1722B. (Appellant) (Respondent) It(Tp)A No.170/Bang/2015 : Asst.Year 2010-2011 M/S.Astrazeneca Pharma India The Assistant Commissioner Limited, Ni 12Th Floor, Of Income-Tax, Large Tax V. Manyata Embassy Business, Payers Unit (Ltu) Bengaluru. Rachenahalli, Outer Ring Road Bangalore – 560 045. (Appellant) (Respondent) Revenue By : Sri.Manjunath Karkihalli, Cit-Dr Assessee By : Sri.Nageshwar Rao, Advocate Date Of Pronouncement : 14.10.2022 Date Of Hearing : 12.10.2022 O R D E R Per George George K, Jm : These Cross Appeals Are Directed Against Final Assessment Order Dated 31.12.2014 Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2010- 2011. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Engaged In The Manufacture & Sale Of Pharmaceutical Products. It Also Undertakes Co- Ordination Of Clinical Trial Services. For The Assessment Year 2010-2011, The Return Of Income Was Filed Declaring Taxable

For Appellant: Sri.Nageshwar Rao, AdvocateFor Respondent: Sri.Manjunath Karkihalli, CIT-DR
Section 143(2)Section 143(3)Section 144CSection 144C(11)Section 92C

…ct-matter of appeal and arrive at a final and ultimate decision, the Tribunal was amply empowered to admit additional evidence under rule 29 referred to supra." (emphasis supplied). The Hon'ble ITAT of Delhi in the case of Sikander Publishing (P) Ltd vs DCIT (81 TTJ 249), held that, if the evidence is genuine, reliable and proves the assessee's case, then the assessee is not to be denied the opportunity to produce the same before the appellate authority, as an additional evidence.” 18. The learned DR, on the other hand, submitted that the issue raised is squarely covered by the judgment of the Hon’ble Apex Court…

Sikander Publishing (P) Ltd. v. DCIT (81 TTJ 249) — Cited in 4 Judgments | BharatTax