Sony Ericson Mobile Communications India (P) Ltd. v. CIT

46 Taxmann.com 317High Court2014#1689 most cited
67

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 143(3)Section 144C(13)Section 144BSection 92CASection 144C(5)Section 37Section 10BSection 10C

Issues it is cited on

intra group servicesuse of equipmentcomparable uncontrolled price methodfar analysistransfer pricing ordertested partyrelated party transactioncup methodright to receivemlimost appropriate methodarms length price

Judgments citing Sony Ericson Mobile Communications India (P) Ltd. v. CIT

Johnson Matthey India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 2209/DEL/2017[2011-12]Status: DisposedITAT Delhi03 Nov 2021AY 2011-12

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2025/Del/2017 : Asstt. Year : 2011-12 Ita No. 279/Del/2018 : Asstt. Year : 2012-13 Ita No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. Cit, Vs M/S Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacj2919A

For Appellant: Sh. Sumit Mangal, Adv. &For Respondent: Sh. Surenderpal, CIT DR &

…FIN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 2025/Del/2017 : Asstt. Year : 2011-12 ITA No. 279/Del/2018 : Asstt. Year : 2012-13 ITA No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. CIT, Vs M/s Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACJ2919A ITA No. 2209/Del/2017 : Asstt. Year : 2011-12 ITA No. 252/Del/2018 : Asstt. Year : 2012-13 ITA No. 253/Del/2018 : Asstt. Year : 2013-14…

Addl. CIT, New Delhi vs. M/S. Johnson Matthey India Pvt. Ltd., New Delhi

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 2025/DEL/2017[2011-12]Status: DisposedITAT Delhi03 Nov 2021AY 2011-12

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2025/Del/2017 : Asstt. Year : 2011-12 Ita No. 279/Del/2018 : Asstt. Year : 2012-13 Ita No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. Cit, Vs M/S Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacj2919A

For Appellant: Sh. Sumit Mangal, Adv. &For Respondent: Sh. Surenderpal, CIT DR &

…FIN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 2025/Del/2017 : Asstt. Year : 2011-12 ITA No. 279/Del/2018 : Asstt. Year : 2012-13 ITA No. 889/Del/2018 : Asstt. Year : 2013-14 Addl. CIT, Vs M/s Johnson Matthey India Pvt. Ltd., Special Range-5, 103, Ashok Estate, Barakhamba Road New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACJ2919A ITA No. 2209/Del/2017 : Asstt. Year : 2011-12 ITA No. 252/Del/2018 : Asstt. Year : 2012-13 ITA No. 253/Del/2018 : Asstt. Year : 2013-14…

M/S Lifestyle International Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the results appeal filed by assessee for assessment year

ITA 2826/BANG/2017[2012-13]Status: DisposedITAT Bangalore11 Oct 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt Beena Pillai

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Lifestyle International Pvt. Ltd., No. 77, Town Centre, The Deputy Commissioner IT(TP)A No. Building No. 3, of Income Tax, 2009-10 2333/Bang/2016 West Wing, Off HAL Circle 11 (5), Airport Road, Yamlur P.O., Bangalore. Bangalore – 560 037. PAN: AAACL2937J M/s. Lifestyle International Pvt. Ltd., The Assistant No. 77, Town Centre, Commissioner of Income- ITA No. Building No. 3, tax, 2260/Bang/2016 West W…

Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore vs. M/S Lifestyle International Pvt Ltd, Bangalore

In the results appeal filed by assessee for assessment year

ITA 2473/BANG/2017[2012-13]Status: DisposedITAT Bangalore11 Oct 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt Beena Pillai

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Lifestyle International Pvt. Ltd., No. 77, Town Centre, The Deputy Commissioner IT(TP)A No. Building No. 3, of Income Tax, 2009-10 2333/Bang/2016 West Wing, Off HAL Circle 11 (5), Airport Road, Yamlur P.O., Bangalore. Bangalore – 560 037. PAN: AAACL2937J M/s. Lifestyle International Pvt. Ltd., The Assistant No. 77, Town Centre, Commissioner of Income- ITA No. Building No. 3, tax, 2260/Bang/2016 West W…

M/S.Lifestyle International Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the results appeal filed by assessee for assessment year

ITA 2334/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Oct 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt Beena Pillai

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Lifestyle International Pvt. Ltd., No. 77, Town Centre, The Deputy Commissioner IT(TP)A No. Building No. 3, of Income Tax, 2009-10 2333/Bang/2016 West Wing, Off HAL Circle 11 (5), Airport Road, Yamlur P.O., Bangalore. Bangalore – 560 037. PAN: AAACL2937J M/s. Lifestyle International Pvt. Ltd., The Assistant No. 77, Town Centre, Commissioner of Income- ITA No. Building No. 3, tax, 2260/Bang/2016 West W…

M/S.Lifestyle International Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the results appeal filed by assessee for assessment year

ITA 2333/BANG/2016[2009-10]Status: DisposedITAT Bangalore11 Oct 2021AY 2009-10

Bench: Shri Chandra Poojari & Smt Beena Pillai

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Lifestyle International Pvt. Ltd., No. 77, Town Centre, The Deputy Commissioner IT(TP)A No. Building No. 3, of Income Tax, 2009-10 2333/Bang/2016 West Wing, Off HAL Circle 11 (5), Airport Road, Yamlur P.O., Bangalore. Bangalore – 560 037. PAN: AAACL2937J M/s. Lifestyle International Pvt. Ltd., The Assistant No. 77, Town Centre, Commissioner of Income- ITA No. Building No. 3, tax, 2260/Bang/2016 West W…

Assistant Commissioner of Income-Tax, Bangalore vs. M/S. Lifestyle International (P) Ltd., Bangalore

In the results appeal filed by assessee for assessment year

ITA 2260/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Oct 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt Beena Pillai

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Lifestyle International Pvt. Ltd., No. 77, Town Centre, The Deputy Commissioner IT(TP)A No. Building No. 3, of Income Tax, 2009-10 2333/Bang/2016 West Wing, Off HAL Circle 11 (5), Airport Road, Yamlur P.O., Bangalore. Bangalore – 560 037. PAN: AAACL2937J M/s. Lifestyle International Pvt. Ltd., The Assistant No. 77, Town Centre, Commissioner of Income- ITA No. Building No. 3, tax, 2260/Bang/2016 West W…

M/S. Waters (India) Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 7(1)(2), Bangalore

In the result, the appeals filed by the assessee for assessment year 2010-2011 and 2011-2012 are partly allowed

ITA 2617/BANG/2019[2011-12]Status: DisposedITAT Bangalore01 Oct 2021AY 2011-12

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am It(Tp)A No.2616/Bang/2019 : Asst.Year 2010-2011 It(Tp)A No.2617/Bang/2019 : Asst.Year 2011-2012 M/S.Waters (India) Private Limited The Dy.Commissioner Of No.36A, 2Nd Phase, Income-Tax, Circle 12(5) V. Bangalore. Peenya Industrial Area Bengaluru – 560 058. Pan : Aaacw1411C. (Appellant) (Respondent) Appellant By : Smt.G.Vaidehi, Adovcate Respondent By : Sri.Priyardarshi Mishra, Addl.Cit-Dr Date Of Pronouncement : 01.10.2021 Date Of Hearing : 28.09.2021 O R D E R Per George George K, Jm These Appeals At The Instance Of The Assessee Are Directed Against Two Orders Of The Cit(A), Both Dated 30.10.2019. The Relevant Assessment Years Are 2010-2011 & 2011-2012. Common Issues Are Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Of By This Consolidated Order.

For Appellant: Smt.G.Vaidehi, AdovcateFor Respondent: Sri.Priyardarshi Mishra, Addl.CIT-DR
Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM and Shri B.R.Baskaran, AM IT(TP)A No.2616/Bang/2019 : Asst.Year 2010-2011 IT(TP)A No.2617/Bang/2019 : Asst.Year 2011-2012 M/s.Waters (India) Private Limited The Dy.Commissioner of No.36A, 2nd Phase, Income-tax, Circle 12(5) v. Bangalore. Peenya Industrial Area Bengaluru – 560 058. PAN : AAACW1411C. (Appellant) (Respondent) Appellant by : Smt.G.Vaidehi, Adovcate Respondent by : Sri.Priyardarshi Mishra, Addl.CIT-DR Date of Pronouncement : 01.10.2021 Date of Hearing : 28.09.2021 O R D E R Per George George K, JM T…

M/S. Waters (India) Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 12(5), Bangalore

In the result, the appeals filed by the assessee for assessment year 2010-2011 and 2011-2012 are partly allowed

ITA 2616/BANG/2019[2010-11]Status: DisposedITAT Bangalore01 Oct 2021AY 2010-11

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am It(Tp)A No.2616/Bang/2019 : Asst.Year 2010-2011 It(Tp)A No.2617/Bang/2019 : Asst.Year 2011-2012 M/S.Waters (India) Private Limited The Dy.Commissioner Of No.36A, 2Nd Phase, Income-Tax, Circle 12(5) V. Bangalore. Peenya Industrial Area Bengaluru – 560 058. Pan : Aaacw1411C. (Appellant) (Respondent) Appellant By : Smt.G.Vaidehi, Adovcate Respondent By : Sri.Priyardarshi Mishra, Addl.Cit-Dr Date Of Pronouncement : 01.10.2021 Date Of Hearing : 28.09.2021 O R D E R Per George George K, Jm These Appeals At The Instance Of The Assessee Are Directed Against Two Orders Of The Cit(A), Both Dated 30.10.2019. The Relevant Assessment Years Are 2010-2011 & 2011-2012. Common Issues Are Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Of By This Consolidated Order.

For Appellant: Smt.G.Vaidehi, AdovcateFor Respondent: Sri.Priyardarshi Mishra, Addl.CIT-DR
Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM and Shri B.R.Baskaran, AM IT(TP)A No.2616/Bang/2019 : Asst.Year 2010-2011 IT(TP)A No.2617/Bang/2019 : Asst.Year 2011-2012 M/s.Waters (India) Private Limited The Dy.Commissioner of No.36A, 2nd Phase, Income-tax, Circle 12(5) v. Bangalore. Peenya Industrial Area Bengaluru – 560 058. PAN : AAACW1411C. (Appellant) (Respondent) Appellant by : Smt.G.Vaidehi, Adovcate Respondent by : Sri.Priyardarshi Mishra, Addl.CIT-DR Date of Pronouncement : 01.10.2021 Date of Hearing : 28.09.2021 O R D E R Per George George K, JM T…

M/S Exide Life Insurance Company Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-2(1)(2), Bangalore

In the result, appeal by the assessee is partly allowed

ITA 839/BANG/2019[2013-14]Status: DisposedITAT Bangalore27 Jul 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2013-14 M/S. Exide Life Insurance Company Ltd., Vs. The Assistant Commissioner Of No.3/1, Jp Technopark Millers Road, Income Tax, Bengaluru – 560 001. Circle – 2(1)(2), Pan : Aaaci 7940 L Bengaluru. Appellant Respondent Appellant By : Shri. Surya Narayana, Advocate Respondent By : Shri. Muzaffar Hussain, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 26.07.2021 Date Of Pronouncement : 27.07.2021 O R D E R Per N.V. Vasudevanthis Is An Appeal By The Assessee Against The Order Dated 18.02.2019 Of Cit(A), Bengaluru-2, Bengaluru, Relating To Assessment Year 2013-14. 2. The First Issue That Requires Adjudication In This Appeal Is As To Whether The Cit(A) Was Justified In Upholding The Order Of The Ao In Determining The Alp Of The International Transaction Pertaining To Payment For Intra Group Services As Nil Against A Sum Of Rs.4,06,89,430/- Claimed By The Assessee To Have Been Paid To The Ae & Adding The Sum Of Rs.4,06,89,430/- As Income Of The Assessee Under Section 92 Of The Income Tax Act, 1961 (Act). Page 2 Of 13 3. The Facts With Regard To The Aforesaid Issue Are As Follows:

For Appellant: Shri. Surya Narayana, AdvocateFor Respondent: Shri. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2013-14 M/s. Exide Life Insurance Company Ltd., Vs. The Assistant Commissioner of No.3/1, JP Technopark Millers Road, Income Tax, Bengaluru – 560 001. Circle – 2(1)(2), PAN : AAACI 7940 L Bengaluru. APPELLANT RESPONDENT Appellant by : Shri. Surya Narayana, Advocate Respondent by : Shri. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru Date of hearing : 26.07.2021 Date of Pronouncement : 27.07.2021 O R D E R Per N.V. Vasudevan, Vice President This is an appea…

M/S Disa India Ltd, Bangalore vs. Income Tax Officer Ward-2(1)(3), Bangalore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2196/BANG/2017[2013-14]Status: DisposedITAT Bangalore12 Jan 2021AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm It(Tp)A No.2196/Bang/2017 : Asst.Year 2013-2014 M/S.Disa India Limited The Income Tax Officer 5Th Floor, Kushal Garden Arcade Ward 2(1)(3) V. 1A, Peenya Industrial Area Bangalore. Peenya 2Nd Phase Bangalore – 560 058. Pan : Aaacg5030F. (Appellant) (Respondent) Appellant By : Sri.K.R.Vasudevan, Advocate Respondent By : Sri.Sunil Kumar Singh, Cit-Dr Date Of Date Of Hearing : 12.01.2021 Pronouncement : 12.01.2021 O R D E R Per George George K, Jm This Appeal At The Instance Of The Assessee Is Directed Against The Final Assessment Order Dated 21.09.2017 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Assessee Has Raised Seven Grounds. All The Grounds Relate To The Solitary Issue Regarding Arms Length Price (Alp) Adjustment Amounting To Rs.1,33,76,590 Made To Group Service Fees Paid By The Assessee To Its Associate Enterprises (Aes).

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.Sunil Kumar Singh, CIT-DR
Section 143(2)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM IT(TP)A No.2196/Bang/2017 : Asst.Year 2013-2014 M/s.Disa India Limited The Income Tax Officer 5th Floor, Kushal Garden Arcade Ward 2(1)(3) v. 1A, Peenya Industrial Area Bangalore. Peenya 2nd Phase Bangalore – 560 058. PAN : AAACG5030F. (Appellant) (Respondent) Appellant by : Sri.K.R.Vasudevan, Advocate Respondent by : Sri.Sunil Kumar Singh, CIT-DR Date of Date of Hearing : 12.01.2021 Pronouncement : 12.01.2021 O R D E R Per George George K, JM This appeal at the instance of the assessee…

Atotech India Private Limited, Gurgaon vs. DCIT, Circle-1(1), Gurgaon

Appeals of the assessee are allowed for statistical purposes

ITA 9094/DEL/2019[2015-16]Status: DisposedITAT Delhi27 Nov 2020AY 2015-16

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing)

For Appellant: S/Shri Ravi Sharma & AnubhavFor Respondent: Ms. Rakhi Vimal, Sr.D.R
Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “Friday” NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER (Through Video Conferencing) ITAs No.7617/DEL/2018, 9093/DEL/2019 & 9094/DEL/2019 Assessment Year: 2011-12, 2014-15 & 2015-16 Atotech India Pvt. Ltd., v. DCIT, Circe-1(1), 66 KM Stone, NH-8, Delhi Gurgaon. Jaipur Highway, Village-Sidhrawali Gurgaon, Haryana. TAN/PAN: AACCM0338G (Appellant) (Respondent) Appellant by: S/Shri Ravi Sharma & Anubhav Rastogi, Adv. Respondent by: Ms. Rakhi Vimal, Sr.D.R. Date of hearing: 27 11 2020 Date of pronouncement: 27 11 2020 O R D E R…

Atotech India Private Limited, Gurgaon vs. DCIT, Circle-1(1), Gurgaon

Appeals of the assessee are allowed for statistical purposes

ITA 9093/DEL/2019[2011-12]Status: DisposedITAT Delhi27 Nov 2020AY 2011-12

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing)

For Appellant: S/Shri Ravi Sharma & AnubhavFor Respondent: Ms. Rakhi Vimal, Sr.D.R
Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “Friday” NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER (Through Video Conferencing) ITAs No.7617/DEL/2018, 9093/DEL/2019 & 9094/DEL/2019 Assessment Year: 2011-12, 2014-15 & 2015-16 Atotech India Pvt. Ltd., v. DCIT, Circe-1(1), 66 KM Stone, NH-8, Delhi Gurgaon. Jaipur Highway, Village-Sidhrawali Gurgaon, Haryana. TAN/PAN: AACCM0338G (Appellant) (Respondent) Appellant by: S/Shri Ravi Sharma & Anubhav Rastogi, Adv. Respondent by: Ms. Rakhi Vimal, Sr.D.R. Date of hearing: 27 11 2020 Date of pronouncement: 27 11 2020 O R D E R…

Atotech India Pvt. Ltd., Gurgaon vs. DCIT, Circle- 1(1), Gurgaon

Appeals of the assessee are allowed for statistical purposes

ITA 7617/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Nov 2020AY 2014-15

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing)

For Appellant: S/Shri Ravi Sharma & AnubhavFor Respondent: Ms. Rakhi Vimal, Sr.D.R
Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “Friday” NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER (Through Video Conferencing) ITAs No.7617/DEL/2018, 9093/DEL/2019 & 9094/DEL/2019 Assessment Year: 2011-12, 2014-15 & 2015-16 Atotech India Pvt. Ltd., v. DCIT, Circe-1(1), 66 KM Stone, NH-8, Delhi Gurgaon. Jaipur Highway, Village-Sidhrawali Gurgaon, Haryana. TAN/PAN: AACCM0338G (Appellant) (Respondent) Appellant by: S/Shri Ravi Sharma & Anubhav Rastogi, Adv. Respondent by: Ms. Rakhi Vimal, Sr.D.R. Date of hearing: 27 11 2020 Date of pronouncement: 27 11 2020 O R D E R…

M/S. Disa India Limited, Bangalore vs. Assistant Commissioner of Income-Tax, Bangalore

In the result appeal filed by assessee stands allowed for statistical purposes

ITA 290/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 Nov 2020AY 2012-13

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(Tp)A No.290/Bang/2017 Assessment Year : 2012 – 13

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Shri Farhat Hussain Qureshi, CIT
Section 143Section 144C(13)Section 234ASection 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.290/BANG/2017 Assessment Year : 2012 – 13 M/s Disa India Ltd., The Asst. Commissioner of 5th Floor, Kushal Garden Income Tax, Arcade, Circle-2(1)(2), 1A, Peenya Industrial Area, Vs. Bengaluru. Peenya 2nd Phase, Bengaluru-560 058. PAN – AAACG 5030 F APPELLANT RESPONDENT Appellant by : Shri K.R Vasudevan, Advocate Respondent by : Shri Farhat Hussain Qureshi, CIT (DR) Date of Hearing : 05-11-2020 Date of Pronouncement : 25-11-2020 ORDER PER BEENA PILLAI, JUDICI…

Cargil India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 3060/DEL/2015[2008-09]Status: DisposedITAT Delhi18 May 2020AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sanjay I Bara, CIT DR
Section 251(1)(c)Section 32Section 92C

…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 ITA No.3060/Del./2015 (Assessment Year : 2008-09) M/s. Cargill India Private Ltd., vs. DCIT, Circle 5 (2), 111, Rectangle I, Saket District Centre, New Delhi. Saket, New Delhi – 110 017. (PAN : AAACC3269J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nageshwar Rao, Advocate Shri S. Chakarborty, Advocate REVENUE BY : Shri Sanjay I Bara, CIT DR Date of Hearing : 03.02.2020 Date of Order : 18.05.2020 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s.…

Motorola Mobility Chennai Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

In the result, appeal of the assessee is partly allowed with about directions for statistical purposes

ITA 1291/DEL/2016[2011-12]Status: DisposedITAT Delhi20 Feb 2020AY 2011-12

Bench: Ms. Sushma Chowla & Sh. Prashant Maharishiassessment Year: 2011-12 Motorola Mobility Chennai Pvt. Vs Dcit Ltd. 12Th Floor, Block D, Dlf Circle-2 Cyber Greens, Dlf Cyber City Gurgaon Gurgaon -122001 Pan No. Aafcp2216D (Appellant) (Respondent)

Section 143Section 143(3)Section 144CSection 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year: 2011-12 Motorola Mobility Chennai Pvt. Vs DCIT Ltd. 12th Floor, Block D, DLF Circle-2 Cyber Greens, DLF Cyber City Gurgaon Gurgaon -122001 PAN No. AAFCP2216D (APPELLANT) (RESPONDENT) Appellant by Sh. G. C. Srivastava, Advocate Sh. Suvinay Dash, Advocate Sh. Mayank Patawari, CA Respondent by Ms. Nidhi Sharma, SR DR Date of hearing: 21/11/2019 Date of Pronouncement: 20/02/2020 ORDER PER PRASHANT MAHARISHI, AM: 1. This appeal is filed by Motoro…

Sabmiller India Ltd, Mumbai vs. Asst CIT Cir 11(1)(2), Mumbai

In the result, Revenue’s appeal is dismissed

ITA 1205/MUM/2016[2011-12]Status: DisposedITAT Mumbai18 Feb 2020AY 2011-12

Bench: Shri Saktijit Deyand Shri N.K. Pradhan

For Appellant: Shri Rajan R. Vora a/wFor Respondent: Shri Anand Mohan
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA no.1205/Mum./2016 (Assessment Year : 2011–12) Asstt. Commissioner of Income Tax ……………. Appellant Circle–11(1)(2), Mumbai v/s Anheuser Busch InBev India Ltd. (Earlier known as SABMiller India Ltd.) Unit no.301/302, 3rd Floor ……………. Respondent Dynasty Business Park, “B” Wing Andheri Kurla Road, Aneheri (E) Mumbai 400 059 PAN–AAICS2238R ITA no.1738/Mum./2016 (Assessment Year : 2011–12) Anheuser Busch InBev India Ltd. (Earlier known as SABMiller India Ltd.) Unit no.301/302,…

Cargill Global Trading India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal filed assessee is allowed

ITA 3059/DEL/2015[2008-09]Status: DisposedITAT Delhi15 Nov 2019AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: 2008-09 Cargill Global Trading India Pvt. Ltd., Vs Dcit, 111, Rectangle-I, Circle-5(2), Saket District Centre, Saket, New Delhi. New Delhi. Pan: Aaccc0446P (Appellant) (Respondent) Assessee By : Shri Nageshwar Rao, Advocate Revenue By : Shri Sanjay I Bara, Cit, Dr Date Of Hearing : 01.10.2019 Date Of Pronouncement : .11.2019 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 25Th February, 2015 Of The Cit(A)-44, New Delhi, Relating To Assessment Year 2008-09

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sanjay I Bara, CIT, DR
Section 92C

…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 Year: 2008-09 Cargill Global Trading India Pvt. Ltd., Vs DCIT, 111, Rectangle-I, Circle-5(2), Saket District Centre, Saket, New Delhi. New Delhi. PAN: AACCC0446P (Appellant) (Respondent) Assessee by : Shri Nageshwar Rao, Advocate Revenue by : Shri Sanjay I Bara, CIT, DR Date of Hearing : 01.10.2019 Date of Pronouncement : .11.2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 25th February, 2015 of the CIT…

Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore vs. M/S. Ue Development India Pvt Ltd, Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1895/BANG/2017[2010-11]Status: DisposedITAT Bangalore20 Sept 2019AY 2010-11

Bench: Shri Arun Kumar Garodia & Smt. Beena Pillaiassessment Year : 2010-11 M/S. Ue Development The Deputy India Pvt. Ltd., Commissioner Of # 116, 702, 7Th Floor, Income Tax, Vs. Pride Hulkul Building, Circle – 7 (1) (1), Lalbagh Road, Bangalore. Bangalore – 560 027. Pan: Aaacu5091N Appellant Respondent Assessee By : Shri Sanjay Mehta, Ca Revenue By : Shri K.R. Narayanan, Jcit (Dr) Date Of Hearing : 22.08.2019 Date Of Pronouncement : 20.09.2019

For Appellant: Shri Sanjay Mehta, CAFor Respondent: Shri K.R. Narayanan, JCIT (DR)
Section 143(3)Section 92(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2010-11 M/s. UE Development The Deputy India Pvt. Ltd., Commissioner of # 116, 702, 7th Floor, Income Tax, Vs. Pride Hulkul Building, Circle – 7 (1) (1), Lalbagh Road, Bangalore. Bangalore – 560 027. PAN: AAACU5091N APPELLANT RESPONDENT Assessee by : Shri Sanjay Mehta, CA Revenue by : Shri K.R. Narayanan, JCIT (DR) Date of hearing : 22.08.2019 Date of Pronouncement : 20.09.2019 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed…