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

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

In the result, appeal of assessee is treated as allowed in the manner indicated above

ITA 784/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 Sept 2016AY 2011-12

Bench: Shri R C Sharma & Shri Amit Shukla

Section 143(3)Section 144C(5)Section 234BSection 271(1)(c)

…आयकर अपीलीय अिधकरण “के” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI "ी आर सी शमा", लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI R C SHARMA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER IT(TP)A No. : 784/Mum/2016 (Assessment year: 2011-12) Royal Canin India Private Vs Addl. CIT 2(3), Limited, R. No.555, Aayakar Bhavan, 1401 & 1402, F Wing, M K Road, 14th Floor, Lotus Corporate Mumbai -400 020 Park, CTS No.185/A Graham Firth Compound, Western Express Highway, Goregaon (E) Mumbai -400 063 PAN:AABCT 3784 C ""यथ" (Respondent) अपीलाथ" (Appellant) Appell…

Fabindia Overseas Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 2245/DEL/2013[2009-10]Status: DisposedITAT Delhi13 Jun 2016AY 2009-10

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaasstt. Year: 2009-10 Asstt. Year: 2007-08

For Appellant: S/Shri Aseem Chawla, AdvFor Respondent: Shri A.M.Govil, CIT DR
Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “I-2” New Delhi BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Asstt. Year: 2009-10 Asstt. Year: 2007-08 Dy.Commissioner of Income Tax, vs M/s Fabindia Overseas (P) Circle 11(1), New Delhi. Ltd., 14N Block Market, G.K. Part-1, New Delhi-110001 Asstt. Year: 2007-08 Asstt. Year: 2009-10 M/s Fabindia Overseas (P) Ltd., vs DCIT, Circle 11(1), New Delhi. New Delhi (PAN: AAACF0782H) (Appellant) (Respondent) Department by: Shri A.M.Govil, CIT DR Assessee by: S/Shri Aseem Chawla, Adv. Anuj Mathur, Adv. Ms Priyanka…

Fabindia Overseas Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 2244/DEL/2013[2007-08]Status: DisposedITAT Delhi13 Jun 2016AY 2007-08

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaasstt. Year: 2009-10 Asstt. Year: 2007-08

For Appellant: S/Shri Aseem Chawla, AdvFor Respondent: Shri A.M.Govil, CIT DR
Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “I-2” New Delhi BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Asstt. Year: 2009-10 Asstt. Year: 2007-08 Dy.Commissioner of Income Tax, vs M/s Fabindia Overseas (P) Circle 11(1), New Delhi. Ltd., 14N Block Market, G.K. Part-1, New Delhi-110001 Asstt. Year: 2007-08 Asstt. Year: 2009-10 M/s Fabindia Overseas (P) Ltd., vs DCIT, Circle 11(1), New Delhi. New Delhi (PAN: AAACF0782H) (Appellant) (Respondent) Department by: Shri A.M.Govil, CIT DR Assessee by: S/Shri Aseem Chawla, Adv. Anuj Mathur, Adv. Ms Priyanka…

DCIT, New Delhi vs. M/S. Fabindia Overseas (P) Ltd., New Delhi

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

ITA 1898/DEL/2013[2007-08]Status: DisposedITAT Delhi13 Jun 2016AY 2007-08

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaasstt. Year: 2009-10 Asstt. Year: 2007-08

For Appellant: S/Shri Aseem Chawla, AdvFor Respondent: Shri A.M.Govil, CIT DR
Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “I-2” New Delhi BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Asstt. Year: 2009-10 Asstt. Year: 2007-08 Dy.Commissioner of Income Tax, vs M/s Fabindia Overseas (P) Circle 11(1), New Delhi. Ltd., 14N Block Market, G.K. Part-1, New Delhi-110001 Asstt. Year: 2007-08 Asstt. Year: 2009-10 M/s Fabindia Overseas (P) Ltd., vs DCIT, Circle 11(1), New Delhi. New Delhi (PAN: AAACF0782H) (Appellant) (Respondent) Department by: Shri A.M.Govil, CIT DR Assessee by: S/Shri Aseem Chawla, Adv. Anuj Mathur, Adv. Ms Priyanka…

DCIT, New Delhi vs. M/S Fabindia Overseas (P) Ltd., New Delhi

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

ITA 1894/DEL/2013[2009-10]Status: DisposedITAT Delhi13 Jun 2016AY 2009-10

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaasstt. Year: 2009-10 Asstt. Year: 2007-08

For Appellant: S/Shri Aseem Chawla, AdvFor Respondent: Shri A.M.Govil, CIT DR
Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “I-2” New Delhi BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Asstt. Year: 2009-10 Asstt. Year: 2007-08 Dy.Commissioner of Income Tax, vs M/s Fabindia Overseas (P) Circle 11(1), New Delhi. Ltd., 14N Block Market, G.K. Part-1, New Delhi-110001 Asstt. Year: 2007-08 Asstt. Year: 2009-10 M/s Fabindia Overseas (P) Ltd., vs DCIT, Circle 11(1), New Delhi. New Delhi (PAN: AAACF0782H) (Appellant) (Respondent) Department by: Shri A.M.Govil, CIT DR Assessee by: S/Shri Aseem Chawla, Adv. Anuj Mathur, Adv. Ms Priyanka…

Ge Money Financial Services Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result ground, no

ITA 6282/DEL/2012[2008-09]Status: DisposedITAT Delhi02 May 2016AY 2008-09

Bench: Shri A.T.Varkey & Shri Prashant Maharishi

For Appellant: Sh. Sachit Jolly, AdvFor Respondent: Sh. Amendra Kumar, CIT DR
Section 143(3)Section 144Section 144CSection 144C(5)Section 32Section 36(1)(vii)Section 36(2)Section 92C

…G E Money Financial Services Pvt Limited A Y ITA No 5882/Del/2010 5816/Del/2011 & 6282/Del/2012 2006-07 2007-08 & 2008-09 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1”: NEW DELHI BEFORE SHRI A.T.VARKEY, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 5816/Del/2011(Assessment Year: 2007-08) GE Money Financial ACIT, Services Pvt. Ltd., Circle-12(1), Vs. 401, 402, 4th Floor, C.R.Building, Aggarwal Millennium New Delhi Tower, E-1,2,3, Netaji Subhash Place, Pitampura, New Delhi PAN:AAACC0642F (Appellant) (Respondent) Assessee by : Sh. Sachit Jolly, Adv Sh. Rahul Sateja, Adv Sh. Gautam Swanib…

Ge Money Financial Services Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result ground, no

ITA 5882/DEL/2010[2006-07]Status: DisposedITAT Delhi02 May 2016AY 2006-07

Bench: Shri A.T.Varkey & Shri Prashant Maharishi

For Appellant: Sh. Sachit Jolly, AdvFor Respondent: Sh. Amendra Kumar, CIT DR
Section 143(3)Section 144Section 144CSection 144C(5)Section 32Section 36(1)(vii)Section 36(2)Section 92C

…G E Money Financial Services Pvt Limited A Y ITA No 5882/Del/2010 5816/Del/2011 & 6282/Del/2012 2006-07 2007-08 & 2008-09 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1”: NEW DELHI BEFORE SHRI A.T.VARKEY, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 5816/Del/2011(Assessment Year: 2007-08) GE Money Financial ACIT, Services Pvt. Ltd., Circle-12(1), Vs. 401, 402, 4th Floor, C.R.Building, Aggarwal Millennium New Delhi Tower, E-1,2,3, Netaji Subhash Place, Pitampura, New Delhi PAN:AAACC0642F (Appellant) (Respondent) Assessee by : Sh. Sachit Jolly, Adv Sh. Rahul Sateja, Adv Sh. Gautam Swanib…