Soktas India (P) Ltd. v. ACIT

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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2023.

Judgments citing Soktas India (P) Ltd. v. ACIT

LORD INDIA P.LTD,MUMBAI vs. ASST CIT 10(2)(1), MUMBAI

In the result we allow the additional ground raised by the assessee and quash the assessment order

ITA 424/MUM/2016[2011-12]Status: DisposedITAT Mumbai24 Apr 2023AY 2011-12

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhaillord India Private Vs. Assistant Commissioner Limited (F Ormer Ly Know N A S L Ord Of Income-Tax, Circle- India C Hem Ica L Pr Od Uct S Pv T. Lt D. ) 10(2)(1), Room No. 509, A/401-404, 215 – Atrium Aayakar Bhavan, Chakala, Andheri – Kurla M.K. Road, Road Andheri (East) Mumbai - 400020 Mumbai - 400093 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacu0785H Appellant .. Respondent Appellant By : M.P. Lohia Respondent By : Dr. Samual Pitta Date Of Hearing 29.03.2023 Date Of Pronouncement 24.04.2023 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assesse Is Directed Against The Order Passed By The Drp-1, Mumbai Dated 26.02.2015 For A.Y. 2011- 12. The Assesse Has Raised The Following Grounds Before Us: “1. Transfer Pricing - Availing Of Intra-Group Services 1.1 On The Facts & Circumstances Of The Case & In Law, The Learned Acit/ Drp Erred In Determining The Arm'S Length Price In Relation To The International Transaction Relating To The Availing Of Group Benefit Services/ Technical Service Management Services (Hereinafter Referred To As "Intra-Group Services") Of Rs.1,14,87,092 To Be Rs. 22,97,418/-, Thus Making An Adjustment Of Rs.91,89,674/- & Thereby Disregarding The Fact That The Appellant Had Received The Services For The Purposes Of Its Business. In Doing So, The Learned Acit/ Drp Grossly Erred By Not Appreciating The Commercial Wisdom/ Expediency Of The Appellant

For Appellant: M.P. LohiaFor Respondent: Dr. Samual Pitta

Section 40

…P a g e | 1 Lord India Pvt. Ltd. vs. ACIT, Circle 10(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Lord India Private Vs. Assistant Commissioner Limited (f ormer ly know n a s L ord of Income-tax, Circle- India C hem ica l Pr od uct s Pv t. Lt d. ) 10(2)(1), Room No. 509, A/401-404, 215 – Atrium Aayakar Bhavan, Chakala, Andheri – Kurla M.K. Road, Road Andheri (East) Mumbai - 400020 Mumbai - 400093 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACU0785H Appellant .. Respondent Appellant by : M.P. Lohia Responde…

GLOBAL HOSPITALITY LICENSING SARL,MUMBAI vs. DCIT (IT) RANGE - 2 (3)(2), MUMBAI

In the result we allow the additional ground raised by the assessee and quash the assessment order

ITA 1136/MUM/2019[2012-13]Status: DisposedITAT Mumbai28 Mar 2023AY 2012-13

Bench: Shri Vikas Awasthy & Shri Amarjit Singhglobal Hospitality Vs. Deputy Commissioner Of Licensing Sarl Income Tax (I.T.) C/O Marriot Hotels India Range-2(3)(2) Private Limited 303A, Room No. 1702, 17Th 304, Fulcrum, B-Wing, Floor, Air India Building, Hiranandani Business Nariman Point, Park, Sahar Road, Mumbai - 400021 Andheri (East), Mumbai – 400099 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcg5657K Appellant .. Respondent Appellant By : Paras Savla Pratik Poddar Respondent By : Soumendu Kumar Das

For Appellant: Paras SavlaFor Respondent: Soumendu Kumar Das

…P a g e | 1 Global Hospitality Licensing SARL Vs. DCIT(IT) Range-2(3)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Global Hospitality Vs. Deputy Commissioner of Licensing SARL Income Tax (I.T.) C/o Marriot Hotels India Range-2(3)(2) Private Limited 303A, Room No. 1702, 17th 304, Fulcrum, B-Wing, Floor, Air India Building, Hiranandani Business Nariman Point, Park, Sahar Road, Mumbai - 400021 Andheri (East), Mumbai – 400099 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCG5657K Appellant .. Respondent Appellant by : Paras…

LINC PEN & PLASTICS LTD.,KOLKATA vs. D.C.I..T., CIRCLE-11(1), KOLKATA

In the result, appeal of the assessee is allowed

ITA 1871/KOL/2019[2013-14]Status: DisposedITAT Kolkata24 Feb 2023AY 2013-14

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2013-14

For Appellant: Shri Anil Kochar, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT, DR

Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 Linc Pen & Plastics Ltd. Deputy Commissioner of 7C & 7D, Satyam Towers, 3, Vs. Income-tax, Circle-11(1), Alipore Road, Kolkata-700027 Kolkata. (PAN: AAACL6426C) (Appellant) (Respondent) Present for: Appellant by : Shri Anil Kochar, Advocate Respondent by : Smt. Ranu Biswas, Addl. CIT, DR Date of Hearing : 09.02.2023 Date of Pronouncement : 24.02.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the ord…

ZYDUS HEALTHCARE LTD,GANGTOK vs. ACIT, CIR. 3(2), GANGTOK

In the result, the appeal of the assessee is allowed

ITA 139/KOL/2021[2014-15]Status: DisposedITAT Kolkata20 Feb 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 139/Kol/2021 Assessment Year: 2014-2015 Zydus Healhcare Limited,……..................Appellant (Successor To Zydus Healthcare Sikkim), 4Th Floor, ‘D’ Wing, Zudus Corporate Park, Scheme No. 63, Survey No. 536, Khoraj (Gandhinagar), Nr. Vaishnodevi Circle, Ahmedabad, Gandhinagar, Gujrat-382481 [Pan: Aaacg1895Q] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-3(2), Gangtok, Sikkim-737101 Appearances By: Shri Ajit Kumar Jain, Ca & Sonal Pandey, A.R., Appeared On Behalf Of The Assessee Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : January 18, 2023 Date Of Pronouncing The Order : February 20, 2023 O R D E R

Section 143(3)Section 144CSection 153Section 156Section 271Section 271(1)(c)Section 274

…ITA No. 139/KOL/2021 Assessment Year: 2014-2015 Zydus Healthcare Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. No. 139/KOL/2021 Assessment Year: 2014-2015 Zydus Healhcare Limited,……..................Appellant (Successor to Zydus Healthcare Sikkim), 4th Floor, ‘D’ Wing, Zudus Corporate Park, Scheme No. 63, Survey No. 536, Khoraj (Gandhinagar), Nr. Vaishnodevi Circle, Ahmedabad, Gandhinagar, Gujrat-382481 [PAN: AAACG1895Q] -Vs.- Assistant Commissioner of Income Tax,....Respondent Circle-3(2), Gangtok…

M/S. PHILIPS INDIA LIMITED,KOLKATA vs. ACIT, CIRCLE - 12(2), , KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 2308/KOL/2019[2004-05]Status: DisposedITAT Kolkata06 Feb 2023AY 2004-05

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.2308/Kol/2019 Assessment Year: 2004-05 M/S Philips India Limited.….............……….........…..........….…… Appellant 3Rd Floor, Tower A, Dlf Park, 08 Block Af, Major Arterial Road, New Town (Rajarhat), Kolkata-700156. [Pan: Aabcp9487A] Vs. Acit, Circle-12(2), Kolkata.......….....……........…...…...…..…..... Respondent Appearances By: Shri Ketan K Ved, Ca, Appeared On Behalf Of The Appellant. Shri Amal Kamat, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 17, 2022 Date Of Pronouncing The Order : February 06, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 31.07.2019 Of The Assessing Officer (In Short The ‘A.O’) Passed U/S 92Ca(3) & 144C Read With Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) In Pursuance Of The Directions Of The Dispute Resolution Panel (Drp) Dated 14.05.2019. 2. At The Outset, The Ld. Counsel For The Assessee Has Submitted That The Impugned Assessment Order Framed By The Assessing Officer Is Null & Void Being Framed Without Passing Of Draft Assessment Order. That The Assessing Officer Without Passing Of Draft Assessment Order & Without Giving Opportunity To The Assessee To File Objections Against The Said Draft Assessment Order As Per Provisions To Section 144C Of The

Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 274Section 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.2308/Kol/2019 Assessment Year: 2004-05 M/s Philips India Limited.….............……….........…..........….…… Appellant 3rd Floor, Tower A, DLF Park, 08 Block AF, Major Arterial Road, New Town (Rajarhat), Kolkata-700156. [PAN: AABCP9487A] vs. ACIT, Circle-12(2), Kolkata.......….....……........…...…...…..…..... Respondent Appearances by: Shri Ketan K Ved, CA, appe…

AKER POWERGAS P.LTD,MUMBAI vs. DCIT RANGE 15(1)(1), MUMBAI

In the result we allow the additional ground raised by the assessee and quash the assessment order

ITA 7211/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Jun 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm The Dy. Commissioner Of Aker Powergas P. Ltd. Income–Tax, Circle–15(1)(1), Powergas House, 83 I Think Room No.470, Aayakar Techno Campus Kanjur Marg Vs. Bhavan, M.K. Rd, (E), Mumbai–400 042 Mumbai–400 020 (Appellant) (Respondent) Pan No. Aaacd1981E Assessee By : Shri Ketan Ved, Ms. Shraddha Jain, Ars Revenue By : Shri Vivek A Perampurna, Dr Date Of Hearing: 05.04.2022 Date Of Pronouncement : 23.06.0222

For Appellant: Shri Ketan VedFor Respondent: Shri Vivek A Perampurna, DR

Section 143Section 143(3)Section 144CSection 14CSection 156Section 244ASection 271Section 271(1)(c)Section 274Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM The Dy. Commissioner of Aker Powergas P. Ltd. Income–tax, Circle–15(1)(1), Powergas house, 83 I think Room no.470, Aayakar Techno Campus Kanjur Marg Vs. Bhavan, M.K. Rd, (E), Mumbai–400 042 Mumbai–400 020 (Appellant) (Respondent) PAN No. AAACD1981E Assessee by : Shri Ketan Ved, Ms. Shraddha Jain, ARs Revenue by : Shri Vivek A Perampurna, DR Date of hearing: 05.04.2022 Date of pronouncement : 23.06.0222 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by Aker Power gas private li…

KOHLER POWER (I) P LTD (EARLIER KNOWN AS LOMBARDINI INDIA PVT. LTD.,),AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AURANGABAD

In the result, appeal of the assessee in ITA No

ITA 2467/PUN/2016[2009-10]Status: DisposedITAT Pune26 Aug 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 2467/Pun/2016 नििाारण वषा / Assessment Year : 2009-10

For Appellant: Shri Rajendra AgiwalFor Respondent: Smt. Mugdha Sardeshpande, JCIT

Section 143(2)Section 143(3)Section 144CSection 156Section 274Section 92C

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No. 2467/PUN/2016 नििाारण वषा / Assessment Year : 2009-10 Kohler Power India Private Limited. (Earlier known as “Lombardini India Private Limited”). Plot No. J-2/1, MIDC Industrial Area, Chikalthana, Aurangabad Pin-431 210. PAN : AAACL6740M .......अऩीऱाथी / Appellant बिाम / V/s. The Assistant Commissioner of Income Tax, Circle-1, Aurangabad. ……प्रत्यथी / Respondent Assessee by : Shri Rajendra Agiwal Revenue by : Smt. Mugdha Sardes…

DEPUTY COMMISSIONER OF INCOME-TAX vs. JAIN IRRIGATION SYSTEM LTD.,, JALGAON

In the result, the appeal of assessee is allowed and the appeal of Revenue is dismissed

ITA 831/PUN/2015[2009-10]Status: DisposedITAT Pune01 Aug 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.739/Pun/2015 यििाारण वषा / Assessment Year : 2009-10 Jain Irrigation Systems Ltd., Plastic Park, Post Box No.72, N.H. No.6, Bambhori, अऩीऱाथी/Appellant Jalgaon – 425001 …. Pan: Aaacj7163Q Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range-1, Jalgaon

For Appellant: Shri Prashant MaheshwariFor Respondent: Ms. Nandita Kanchan

Section 143(3)Section 144CSection 144C(1)Section 274Section 92C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.739/PUN/2015 यििाारण वषा / Assessment Year : 2009-10 Jain Irrigation Systems Ltd., Plastic Park, Post Box No.72, N.H. No.6, Bambhori, अऩीऱाथी/Appellant Jalgaon – 425001 …. PAN: AAACJ7163Q Vs. The Jt. Commissioner of Income Tax, …. प्रत्यथी / Respondent Range-1, Jalgaon आयकर अपीऱ सं. / ITA No.831/PUN/2015 यििाारण वषा / Assessment Year : 2009-10 The Dy.…

JAIN IRRIGATION SYSTEMS LTD.,,JALGAON vs. JOINT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is allowed and the appeal of Revenue is dismissed

ITA 739/PUN/2015[2009-10]Status: DisposedITAT Pune01 Aug 2019AY 2009-10

For Appellant: Shri Prashant MaheshwariFor Respondent: Ms. Nandita Kanchan

Section 143(3)Section 144CSection 144C(1)Section 274Section 92C

SKODA AUTO INDIA PVT. LTD.,,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, PUNE

In the result, appeal of the assessee in ITA No

ITA 546/PUN/2014[2009-10]Status: DisposedITAT Pune02 Jul 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.714/Pun/2011 नििाारण वषा / Assessment Year : 2005-06 The Assistant Commissioner Of Income Tax, Circle-1, Aurangabad. .......अऩीऱाथी / Appellant बिाम / V/S. Skoda Auto India Pvt. Ltd. Plot No.A1/1, Shendra Five Star Industrial Area, Midc, Aurangabad-431 201 Pan :Aaecs3749M ……प्रत्यथी / Respondent

For Appellant: Shri Nikhil Pathak &For Respondent: Shri Avadhesh Kumar, CIT

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No.714/PUN/2011 नििाारण वषा / Assessment Year : 2005-06 The Assistant Commissioner of Income Tax, Circle-1, Aurangabad. .......अऩीऱाथी / Appellant बिाम / V/s. Skoda Auto India Pvt. Ltd. Plot No.A1/1, Shendra Five Star Industrial Area, MIDC, Aurangabad-431 201 PAN :AAECS3749M ……प्रत्यथी / Respondent प्रत्याक्षेप सं./CO.No.41/PUN/2011 नििाारण वषा/Assessment Year: 2005-06 (Arising out of ITA No.714/PUN/2011) Skoda Auto India Pvt. Ltd. P…

ACIT,CIR.-1,, AURANGABAD vs. SKODA AUTO INDIA PVT. LTD.,, AURANGABAD

In the result, appeal of the assessee in ITA No

ITA 714/PUN/2011[2005-06]Status: DisposedITAT Pune02 Jul 2019AY 2005-06

For Appellant: Shri Nikhil Pathak &For Respondent: Shri Avadhesh Kumar, CIT

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No.714/PUN/2011 नििाारण वषा / Assessment Year : 2005-06 The Assistant Commissioner of Income Tax, Circle-1, Aurangabad. .......अऩीऱाथी / Appellant बिाम / V/s. Skoda Auto India Pvt. Ltd. Plot No.A1/1, Shendra Five Star Industrial Area, MIDC, Aurangabad-431 201 PAN :AAECS3749M ……प्रत्यथी / Respondent प्रत्याक्षेप सं./CO.No.41/PUN/2011 नििाारण वषा/Assessment Year: 2005-06 (Arising out of ITA No.714/PUN/2011) Skoda Auto India Pvt. Ltd. P…

SKODA AUTO [ I ] P.LTD,AURANGABAD vs. ACIT, AURANGABAD

In the result, the appeal of assessee is allowed

ITA 2344/PUN/2012[2008-09]Status: DisposedITAT Pune03 Jun 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil PathakFor Respondent: Shri S.B. Prasad

Section 143(3)Section 144CSection 156Section 271(1)(c)Section 274Section 92C

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.2344/PUN/2012 यनधाारण वषा / Assessment Year : 2008-09 Skoda Auto India Pvt. Ltd., Plot No. A1/1, Shendra, Five Star Industrial Area, MIDC, Aurangabad – 431201 PAN : AAECS3749M .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Circle – 1, Aurangabad ……प्रत्यथी / Respondent Assessee by : Shri Nikhil Pathak Revenue by : Shri…

ACIT CIR.-1,, AURANGABAD vs. SKODA AUTO INDIA PVT. LTD., AURANGABAD

In the result, the Cross Objection filed by the assessee is allowed and the appeal of the Revenue is dismissed

ITA 39/PUN/2011[2003-04]Status: DisposedITAT Pune31 Dec 2018AY 2003-04

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Assessment Year : 2003-04 Acit, Circle- 1, .......अपीलाथ" / Appellant Aurangabad. बनाम / V/S. Skoda Auto India Pvt. Ltd., Plot No.A1/1, Shendra Five Star Industrial Area, Midc, Aurangabad – 431201. ……""यथ" / Respondent Pan : Aaecs3749M C.O. No.38/Pun/2011 (Arising Out Of Ita No.39/Pun/2011) Assessment Year : 2003-04 Skoda Auto India Pvt. Ltd. (Saipl), A-1/1, Five Star Industrial Area, Midc, Shendra, Aurangabad. .......अपीलाथ" / Appellant Pan : Aaecs3749M बनाम / V/S. Acit, Circle- 1, ……""यथ" / Respondent Aurangabad. Assessee By : Shri Nikhil Pathak Revenue By : Shri S. B. Prasad, Cit सुनवाई क" तारीख / Date Of Hearing : 19.12.2018 घोषणा क" तारीख / Date Of Pronouncement : 31.12.2018 आदेश / Order Per D. Karunakara Rao, Am : There Are Cross-Appeals Under Consideration. The Assessee Filed A Cross Objection Vide C.O. No.38/Pun/2011 For The Assessment Year

For Appellant: Shri Nikhil PathakFor Respondent: Shri S. B. Prasad, CIT

Section 144CSection 156Section 274Section 92C

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM Assessment Year : 2003-04 ACIT, Circle- 1, .......अपीलाथ" / Appellant Aurangabad. बनाम / V/s. Skoda Auto India Pvt. Ltd., Plot No.A1/1, Shendra Five Star Industrial Area, MIDC, Aurangabad – 431201. ……""यथ" / Respondent PAN : AAECS3749M C.O. No.38/PUN/2011 (Arising out of ITA No.39/PUN/2011) Assessment Year : 2003-04 Skoda Auto India Pvt. Ltd. (SAIPL), A-1/1, Five Star Industrial Area, MIDC, Sh…

M/S. EATON FLUID POWER LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee is partly allowed

ITA 535/PUN/2014[2009-10]Status: DisposedITAT Pune25 Apr 2018AY 2009-10

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No. 535/Pun/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2009-10 वष"

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar, CIT

Section 144CSection 144C(1)Section 156Section 271(1)(c)Section 274Section 92C

…पुणे "यायपीठ "यायपीठ "यायपीठ “ए” पुणे "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, पुणे अिधकरण पुणे पुणे पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य सद"य डी डी राव राव , लेखा राव लेखा लेखा एवं "ी "ी "ी िवकास "ी िवकास अव"थी अव"थी अव"थी, "याियक अव"थी "याियक "याियक सद"य "याियक सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" एवं एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA No. 535/PUN/2014 अपील िन…

M/S. EATON INDUSTRIAL SYSTEMS PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed

ITA 536/PUN/2014[2009-10]Status: DisposedITAT Pune12 Apr 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.536/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 M/S. Eaton Industrial Systems Pvt. Ltd., 145, Off Mumbai Pune Road, अऩीऱाथी/Appellant Pimpri, Pune – 411018 …. Pan: Aabce4955C Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 8, Pune

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar, CIT

Section 143(3)Section 144CSection 156Section 271(1)(c)Section 274Section 92C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.536/PUN/2014 यििाारण वषा / Assessment Year : 2009-10 M/s. Eaton Industrial Systems Pvt. Ltd., 145, Off Mumbai Pune Road, अऩीऱाथी/Appellant Pimpri, Pune – 411018 …. PAN: AABCE4955C Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle – 8, Pune अऩीऱाथी की ओर से / Appellant by : Shri Vishal Kalra प्रत्यथी की ओर से / Respondent by : Shri R…