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

Aircom International (India) Pvt. Ltd., New Delhi vs. DCIT, Circle- 2(1), New Delhi

In the result, these grounds raised by assessee stands allowed for statistical purposes

ITA 7682/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Jun 2019AY 2013-14

Bench: Shri N.S. Saini & Smt. Beena A Pillaiay: 2012-13 & Ay: 2013-14

For Appellant: Sh. Salil Kapur, AdvFor Respondent: Sh. Sanjay I Bara, CIT, D.R
Section 40A(2)(a)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘I-1’, NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER AY: 2012-13 & AY: 2013-14 Aircom International (India) Pvt.Ltd. ACIT, Circle 2(1) M-12, Balrama House New Delhi Karampura Commercial Complex New Delhi 110 015 vs. PAN: AADCA0915A (Appellant) (Respondent) Assessee by : Sh. Salil Kapur, Adv. Department by : Sh. Sanjay I Bara, CIT, D.R. Date of Hearing : 01/05/2019 Date of Pronouncement: 20/06/2019 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present appeals have been filed by assessee against orders passed b…

Aircom International (India) Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, these grounds raised by assessee stands allowed for statistical purposes

ITA 1956/DEL/2017[2012-13]Status: DisposedITAT Delhi20 Jun 2019AY 2012-13

Bench: Shri N.S. Saini & Smt. Beena A Pillaiay: 2012-13 & Ay: 2013-14

For Appellant: Sh. Salil Kapur, AdvFor Respondent: Sh. Sanjay I Bara, CIT, D.R
Section 40A(2)(a)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘I-1’, NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER AY: 2012-13 & AY: 2013-14 Aircom International (India) Pvt.Ltd. ACIT, Circle 2(1) M-12, Balrama House New Delhi Karampura Commercial Complex New Delhi 110 015 vs. PAN: AADCA0915A (Appellant) (Respondent) Assessee by : Sh. Salil Kapur, Adv. Department by : Sh. Sanjay I Bara, CIT, D.R. Date of Hearing : 01/05/2019 Date of Pronouncement: 20/06/2019 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present appeals have been filed by assessee against orders passed b…

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

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

ITA 5939/DEL/2017[2013-14]Status: DisposedITAT Delhi31 May 2019AY 2013-14

Bench: Shri G.D.Agrawal & Smt. Beena A Pillaiay: 2013-14 M/S Atotech India Pvt.Ltd. Vs. Dycit, Circle 1(1) 66 Km Stone, Nh 8 Gurgaon Delhi Jaipur Highway Viii-Sidhrawali Gurgaon Pan: Aaccm0338G

For Appellant: Shri K.M.Gupta, AdvFor Respondent: Sh. Sanjay I Bara, CIT, D.R
Section 92D

…year 2011-12 in assessee’s own case vide order dated 12/08/16 in ITA No. 6680/Del/2015, wherein issue has been set aside back to Ld.AO/TPO to decide afresh based upon observations of Hon’ble Delhi High Court in case of CIT vs Cushman and Wakefield reported in 46 Taxmann.com 317. Further for assessment years 2008-09, 2009-10 and 2012-13, in assessee’s own case vide order dated 11/05/18 in ITA No. 3419 and 6571/del/2016 and 1112/del/2014, issue has been set aside for determining whether this was a case of CCA as submitted by assessee or intra-group services. 5.2. Ld.CIT,DR placed reliance upon orders passed by auth…

M/S. Philips India Limited (Formerly Philips Electronics India Litd.), Kolkata vs. ACIT, Circle - 12(2), Kolkata

In the result, the appeal of the assessee is allowed as per the discussion made

ITA 2600/KOL/2018[2014-15]Status: DisposedITAT Kolkata15 May 2019AY 2014-15

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2600/Kol/2018 ("नधा"रणवष" / Assessment Year:2014-15) M/S Philips India Ltd. Vs. Acit, Circle-12(2), Kolkata

For Appellant: Shri P. J. Pardiwala, Sr. Advocate, Mr. Ketan V. Ved& Ms. PurbaFor Respondent: Dr. P. K. Srihari, CIT DR
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.2600/Kol/2018 ("नधा"रणवष" / Assessment Year:2014-15) M/s Philips India Ltd. Vs. ACIT, Circle-12(2), Kolkata 3rd Floor, Tower-A, DLF Park, 08, Block-AF, Major Arterial Road, New Town (Rajarhat), Kolkata-700156. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCP 9487 A (Assessee) .. (Revenue) आयकरअपीलसं./SA No.13/Kol/2019 A/O of ITA No.2600/Kol/2018 ("नधा"रणवष" / Assessment Year:2014-15) M/s Philips India Ltd. Vs. ACIT, Circle-12(2), Kolkata 3rd Floor, Tower-A, DLF Park, 08, Block-AF, Major Arteri…

Jindal Steel & Power Ltd., New Delhi vs. ACIT, Hisar

In the result, the appeal of the assessee is partly allowed

ITA 893/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Apr 2019AY 2009-10

Bench: Sh. Bhavnesh Saini & Sh. N. S. Sainiita No. 893/Del/2014 : Asstt. Year : 2009-10 Jindal Steel & Power Ltd., Vs Asstt. Commissioner Of Jindal Centre, 12, Bhikaji Cama Income Tax, Hisar Circle, Place, New Delhi-110066 Hisar (Appellant) (Respondent) Pan No. Aaacj7079D Assessee By : Sh. Salil Kapoor, Adv., Sh. Sumit Lal Chandani, Adv., Ms. Ananya Kapoor, Adv. & Ms. Pallavi Saigal, Adv. Revenue By : Sh. Sanjay I. Bara, Cit Dr Date Of Hearing :05.03.2019 Date Of Pronouncement : 29.04.2019 Order Per N. S. Saini: This Is An Appeal Filed By The Assessee Against The Order Of Assessing Officer U/S 143(3)/144C(13) Of The Income Tax Act, 1961 Dated 29.10.2018 For Assessment Years 2013-14

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. Sanjay I. Bara, CIT DR
Section 143(3)Section 144CSection 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE ‘I-1’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member And Sh. N. S. Saini, Accountant Member ITA No. 893/Del/2014 : Asstt. Year : 2009-10 Jindal Steel & Power Ltd., Vs Asstt. Commissioner of Jindal Centre, 12, Bhikaji Cama Income Tax, Hisar Circle, Place, New Delhi-110066 Hisar (APPELLANT) (RESPONDENT) PAN No. AAACJ7079D Assessee by : Sh. Salil Kapoor, Adv., Sh. Sumit Lal Chandani, Adv., Ms. Ananya Kapoor, Adv. & Ms. Pallavi Saigal, Adv. Revenue by : Sh. Sanjay I. Bara, CIT DR Date of Hearing :05.03.2019 Date of Pronouncement : 29.04.2019 ORDER Per N.…

Atotech India Limited, Gurgaon vs. Deputy Commissioner of Income-Tax, Gurgaon

The appeal of the assessee is allowed for statistical purposes

ITA 1461/DEL/2015[2010-11]Status: DisposedITAT Delhi12 Oct 2018AY 2010-11

Bench: Smt Diva Singh & Shri Prashant Maharishi

Section 143(3)Section 144Section 92D

…ing on the past history. 6.9 In the said background, it is seen that the issue first come up for consideration before the ITAT in 2011-12 AY wherein relying upon the decision of Hon’ble Delhi High Court in the case of CIT vs. Cushman Wakefield (India) P. Ltd.-46 Taxmann.com 317 (DEL), the coordinate Bench remanded the matter to the TPO to determine after going through the record whether the payments made were under the cost sharing arrangements or were they in the nature of intra-group services. It is further seen that the coordinate Bench vide its consolidated order pertaining to 2008-09. 2009-10 & 2012-13 AYs h…

DCIT, Cir-11(1), Kolkata vs. M/S. at & S India Pvt. Ltd., Mysore

In the result, all three appeals filed by the Revenue are dismissed

ITA 975/KOL/2017[2010-11]Status: DisposedITAT Kolkata05 Oct 2018AY 2010-11

Bench: Sh. J.Sudhakar Reddy & Sh. A.T.Varkey

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C”, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. A.T.VARKEY, JUDICIAL MEMBER ITA No.515/KOL/2016, 974 & 975/KOL/2017 [Assessment Year: 2011-12, 2009-10, 2010-11] DCIT, v s M/s. AT & S Pvt.Ltd., Circle-11(1), Aayakar 12A, Industrial Area, Nanjangud, Bhawan, P-7, Mysore, Karnataka-741251. Chowringhee Square, PAN-AAECA2930J Kolkata-700069. (Appellant) (Respondent) Appellant by Sh.G.Mallikarjuna, CIT & Sh. Sanjay Paul, Addl. CIT Sr. DR Respondent by Ms. Rituparna Sinha & Sh. Anup Sinha, AR Date of Hearing 07.08.2018 Date of Pronouncement 05.10.201…

DCIT, Cir-11(1), Kolkata vs. M/S at & S Pvt. Ltd., Karnataka

In the result, all three appeals filed by the Revenue are dismissed

ITA 515/KOL/2016[2011-2012]Status: DisposedITAT Kolkata05 Oct 2018AY 2011-2012

Bench: Sh. J.Sudhakar Reddy & Sh. A.T.Varkey

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C”, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. A.T.VARKEY, JUDICIAL MEMBER ITA No.515/KOL/2016, 974 & 975/KOL/2017 [Assessment Year: 2011-12, 2009-10, 2010-11] DCIT, v s M/s. AT & S Pvt.Ltd., Circle-11(1), Aayakar 12A, Industrial Area, Nanjangud, Bhawan, P-7, Mysore, Karnataka-741251. Chowringhee Square, PAN-AAECA2930J Kolkata-700069. (Appellant) (Respondent) Appellant by Sh.G.Mallikarjuna, CIT & Sh. Sanjay Paul, Addl. CIT Sr. DR Respondent by Ms. Rituparna Sinha & Sh. Anup Sinha, AR Date of Hearing 07.08.2018 Date of Pronouncement 05.10.201…

M/S Ther Structural Waterproofing Company Private Limited, Mumbai vs. ACIT, Circle-10(2), Kol, Kolkata

In the result, the appeal filed by the assessee, is allowed

ITA 112/KOL/2017[2012-13]Status: DisposedITAT Kolkata04 May 2018AY 2012-13

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.112/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13) Chryso India Private Vs. A.C.I.T, Circle-10(2), Kolkata Limited (Formerly Known As ‘The Structural Waterproofing Company Private Limited’) Plot No.D-30/7, Ttc Industrial Area, Aayakar Bhavan, P-7, Chowringhee M.I.D.C, Turbhe, Navi Square, Kolkata – 700 069. Mumbai-400 705 (Maharashtra) "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aabct 0878 M (Appellant) .. (Respondent)

For Appellant: Shri Akhilesh Gupta, ARFor Respondent: Shri G. Mallikarjuna, CIT, DR
Section 143(3)Section 144CSection 271(1)(c)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.112/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13) Chryso India Private Vs. A.C.I.T, Circle-10(2), Kolkata Limited (formerly known as ‘The structural Waterproofing Company Private Limited’) Plot No.D-30/7, TTC Industrial Area, Aayakar Bhavan, P-7, Chowringhee M.I.D.C, Turbhe, Navi Square, Kolkata – 700 069. Mumbai-400 705 (Maharashtra) "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AABCT 0878 M (Appellant) .. (Respondent) Appellant by :Shri Akhilesh Gupta, AR Respondent by :Shri G. Mallikarjuna, CIT…

M/S. Philips India Limited (Formerly Philips Electronics India Litd.), Kolkata vs. ACIT, Circle - 12(2), Kolkata

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

ITA 2489/KOL/2017[2013-14]Status: DisposedITAT Kolkata04 Apr 2018AY 2013-14

Bench: Hon’Ble Shri A.T.Varkey, Jm & Hon’Ble Shri M.Balaganesh, Am ] I.T.A No. 2489/Kol/2017 Assessment Year : 2013-14 M/S Philips India Ltd. -Vs- Acit, Circle-12(2), Kolkata (Formerly Philips Electronics India Ltd.) [Pan: Aabcp 9487 A] (Appellant) (Respondent)

For Appellant: Shri Arvind Sonde, AdvocateFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 143(3)Section 92CSection 92D(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri A.T.Varkey, JM & Hon’ble Shri M.Balaganesh, AM ] I.T.A No. 2489/Kol/2017 Assessment Year : 2013-14 M/s Philips India Ltd. -vs- ACIT, Circle-12(2), Kolkata (formerly Philips Electronics India Ltd.) [PAN: AABCP 9487 A] (Appellant) (Respondent) For the Appellant : Shri Arvind Sonde, Advocate For the Revenue : Shri G. Mallikarjuna, CIT DR Date of Hearing : 19.03.2018 Date of Pronouncement : 04.04.2018 ORDER Per M.Balaganesh, AM 1. This appeal filed by the assessee against the assessment order of the ACIT Circle-12(2), Kolkata,…

M/S Phillips India Limited, Kolkata vs. ACIT, Cir-12(2), Kolkata

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 612/KOL/2017[2012-13]Status: DisposedITAT Kolkata07 Feb 2018AY 2012-13

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Hon’Ble Shri M.Balaganesh, Am ] I.T.A No. 612/Kol/2017 Assessment Year : 2012-13 M/S Philips India Ltd. -Vs- Acit, Circle-12(2), Kolkata (Formerly Philips Electronics India Ltd.) [Pan: Aabcp 9487 A] (Appellant) (Respondent)

For Appellant: Shri Arvind Sonde, AdvocateFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 143(3)Section 92CSection 92D(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Hon’ble Shri M.Balaganesh, AM ] I.T.A No. 612/Kol/2017 Assessment Year : 2012-13 M/s Philips India Ltd. -vs- ACIT, Circle-12(2), Kolkata (formerly Philips Electronics India Ltd.) [PAN: AABCP 9487 A] (Appellant) (Respondent) For the Appellant : Shri Arvind Sonde, Advocate Shri Ketan Kr. Ved, Advocate Shri H.P. Srivastava, AR For the Revenue : Shri G. Mallikarjuna, CIT DR Date of Hearing : 29.01.2018 Date of Pronouncement : 07.02.2018 ORDER Per M.Balaganesh, AM 1. This appeal filed by the assessee agains…

DCIT, Cir-12(2), Kolkata vs. M/S Philips India Ltd., Kolkata

ITA 863/KOL/2016[2011-2012]Status: DisposedITAT Kolkata15 Dec 2017AY 2011-2012

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

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

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.863 & 539/Kol/2016 Assessment Year :2011-12 DCIT, Circle-12(2), P-7, V/s. M/s Philips India Ltd. Chowringhee Square 7, Justice Aayakar Bhawan, 6th Chandramadhab Floor, Kolkata-69 Road, Bhawanipur, Kolkta-20 M/s Philips India Ltd V/s. (formerly Philips DCIT, Circle-12(2), Electronics India Ltd) Aayakar Bhawan, P- 7, Justice Chandra 7, Chowringhee Madhab Road,Kolkata-20 Square, Kolkata-69 [PAN No.AABCP 9487 A] .. अपीलाथ…

M/S Philips India Ltd., Kolkata vs. DCIT, Cir-12(2), Kolkata

ITA 539/KOL/2016[2011-2012]Status: DisposedITAT Kolkata15 Dec 2017AY 2011-2012

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

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

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.863 & 539/Kol/2016 Assessment Year :2011-12 DCIT, Circle-12(2), P-7, V/s. M/s Philips India Ltd. Chowringhee Square 7, Justice Aayakar Bhawan, 6th Chandramadhab Floor, Kolkata-69 Road, Bhawanipur, Kolkta-20 M/s Philips India Ltd V/s. (formerly Philips DCIT, Circle-12(2), Electronics India Ltd) Aayakar Bhawan, P- 7, Justice Chandra 7, Chowringhee Madhab Road,Kolkata-20 Square, Kolkata-69 [PAN No.AABCP 9487 A] .. अपीलाथ…

Royal Canin India P. Ltd, Mumbai vs. Asst CIT 11(1)(1), Mumbai

In the result, appeal of the assessee is allowed in part

ITA 640/MUM/2017[2012-13]Status: DisposedITAT Mumbai25 Sept 2017AY 2012-13

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm M/S. Royal Canin India Pvt.Ltd., Vs. Asst. Cit 11(1)(1) 1401/1402, F Wing, 14Th Floor R.No.204, 2Nd Floor Lotus Corporate Park Aayakar Bhavan Cts No.185/A, Graham Forth M.K. Road, Compound, Western Express Mumbai – 400 020 Highway, Goregaon (E) Mumbai – 400 068 Pan/Gir No.Aadcr4417J Appellant) .. Respondent)

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM M/s. Royal Canin India Pvt.Ltd., Vs. Asst. CIT 11(1)(1) 1401/1402, F Wing, 14th Floor R.No.204, 2nd Floor Lotus Corporate Park Aayakar Bhavan CTS No.185/A, Graham Forth M.K. Road, Compound, Western Express Mumbai – 400 020 Highway, Goregaon (E) Mumbai – 400 068 PAN/GIR No.AADCR4417J Appellant) .. Respondent) Assessee by Shri S.C. Tiwari and Ms. Rutuja N. Pawar Revenue by Shri Jayant Kumar Date of Hearing 19/09/2017 Date of Pronouncement 25/09/2017 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appea…

Corning Sas- India Branch Office, Gurugram vs. DDIT (International Taxation), Gurgaon

ITA 816/DEL/2017[2012-13]Status: DisposedITAT Delhi29 May 2017AY 2012-13

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri Amrendra Kumar, CIT DR &
Section 143Section 143(3)Section 144CSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’ : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.548/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.816/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.817/Del./2016 (ASSESSMENT YEAR : 2011-12) Corning SAS-India Branch Office, vs. DDIT, 2nd Floor, DLF Building 9B, Circle 3 (2), DLF Cyber City, Phase III, International Taxation, Gurgaon – 122 002. New Delhi. (PAN : AAACC3889Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Vohra, Senior Advocate, Shri Neeraj Jain, Advocate & Ms. Deepika Agarwal, CA REVENUE BY…

Corning Sas- India Branch Office, Gurgaon vs. DDIT (International Taxation), New Delhi

ITA 817/DEL/2016[2011-12]Status: DisposedITAT Delhi29 May 2017AY 2011-12

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri Amrendra Kumar, CIT DR &
Section 143Section 143(3)Section 144CSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’ : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.548/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.816/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.817/Del./2016 (ASSESSMENT YEAR : 2011-12) Corning SAS-India Branch Office, vs. DDIT, 2nd Floor, DLF Building 9B, Circle 3 (2), DLF Cyber City, Phase III, International Taxation, Gurgaon – 122 002. New Delhi. (PAN : AAACC3889Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Vohra, Senior Advocate, Shri Neeraj Jain, Advocate & Ms. Deepika Agarwal, CA REVENUE BY…

M/S Corning Sas India Branch Office, Gurgaon vs. DDIT, New Delhi

ITA 548/DEL/2015[2010-11]Status: DisposedITAT Delhi29 May 2017AY 2010-11

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri Amrendra Kumar, CIT DR &
Section 143Section 143(3)Section 144CSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’ : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.548/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.816/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.817/Del./2016 (ASSESSMENT YEAR : 2011-12) Corning SAS-India Branch Office, vs. DDIT, 2nd Floor, DLF Building 9B, Circle 3 (2), DLF Cyber City, Phase III, International Taxation, Gurgaon – 122 002. New Delhi. (PAN : AAACC3889Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Vohra, Senior Advocate, Shri Neeraj Jain, Advocate & Ms. Deepika Agarwal, CA REVENUE BY…

M/S Labvantage Solutions Pvt. Ltd., Kolkata vs. DCIT, Cir-2(1), Kolkata

In the result, the appeal of the assessee in ITA No

ITA 617/KOL/2015[2010-2011]Status: DisposedITAT Kolkata19 Oct 2016AY 2010-2011

Bench: Shri M. Balaganesh, Am & Shri S.S. Viswanethra Ravi, Jm]

For Appellant: Shri Mawheet Dalal, Advocate & Shri Gunjan Khanna, ARFor Respondent: Shri G. Mallikarjuna, CIT, DR
Section 143(1)Section 143(2)Section 144C(15)(b)Section 144C(5)Section 144C(8)Section 148Section 40Section 92C

…Labvantage Solution Pvt. Ltd. AY 2009-10 & 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri S.S. Viswanethra Ravi, JM] I.T.A No. 1051/Kol/2015 Assessment Year: 2009-10 M/s. Labvantage Solution Pvt. Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACL5340H) Circle-2(1), Kolkata. (Appellant) (Respondent) & I.T.A No. 599/Kol/2015 Assessment Year: 2010-11 Deputy Commissioner of Income-tax, Vs. M/s. Labvantage Solution Pvt. Ltd. Circle-2(1), Kolkata. (PAN: AAACL5340H) (Appellant) (Respondent) & I.T.A No. 617/Kol/2015 Assessment Year: 2010-11 M/s. Labvantage…

DCIT, Cir-2(1), Kolkata vs. M/S Labvantage Solutions Pvt. Ltd., Kolkata

In the result, the appeal of the assessee in ITA No

ITA 599/KOL/2015[2010-2011]Status: DisposedITAT Kolkata19 Oct 2016AY 2010-2011

Bench: Shri M. Balaganesh, Am & Shri S.S. Viswanethra Ravi, Jm]

For Appellant: Shri Mawheet Dalal, Advocate & Shri Gunjan Khanna, ARFor Respondent: Shri G. Mallikarjuna, CIT, DR
Section 143(1)Section 143(2)Section 144C(15)(b)Section 144C(5)Section 144C(8)Section 148Section 40Section 92C

…Labvantage Solution Pvt. Ltd. AY 2009-10 & 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri S.S. Viswanethra Ravi, JM] I.T.A No. 1051/Kol/2015 Assessment Year: 2009-10 M/s. Labvantage Solution Pvt. Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACL5340H) Circle-2(1), Kolkata. (Appellant) (Respondent) & I.T.A No. 599/Kol/2015 Assessment Year: 2010-11 Deputy Commissioner of Income-tax, Vs. M/s. Labvantage Solution Pvt. Ltd. Circle-2(1), Kolkata. (PAN: AAACL5340H) (Appellant) (Respondent) & I.T.A No. 617/Kol/2015 Assessment Year: 2010-11 M/s. Labvantage…

M/S Labvantage Solutions Pvt. Ltd., Kolkata vs. DCIT, Cir-2(1), Kolkata

In the result, the appeal of the assessee in ITA No

ITA 1051/KOL/2015[2009-2010]Status: DisposedITAT Kolkata19 Oct 2016AY 2009-2010

Bench: Shri M. Balaganesh, Am & Shri S.S. Viswanethra Ravi, Jm]

For Appellant: Shri Mawheet Dalal, Advocate & Shri Gunjan Khanna, ARFor Respondent: Shri G. Mallikarjuna, CIT, DR
Section 143(1)Section 143(2)Section 144C(15)(b)Section 144C(5)Section 144C(8)Section 148Section 40Section 92C

…Labvantage Solution Pvt. Ltd. AY 2009-10 & 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri S.S. Viswanethra Ravi, JM] I.T.A No. 1051/Kol/2015 Assessment Year: 2009-10 M/s. Labvantage Solution Pvt. Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACL5340H) Circle-2(1), Kolkata. (Appellant) (Respondent) & I.T.A No. 599/Kol/2015 Assessment Year: 2010-11 Deputy Commissioner of Income-tax, Vs. M/s. Labvantage Solution Pvt. Ltd. Circle-2(1), Kolkata. (PAN: AAACL5340H) (Appellant) (Respondent) & I.T.A No. 617/Kol/2015 Assessment Year: 2010-11 M/s. Labvantage…