Sony Ericsson Mobile Communication India Pvt. Ltd. v. CIT-3

75 Taxmann.com 213High Court2016#5081 most cited

What is Sony Ericsson Mobile Communication India Pvt. Ltd. v. CIT-3 authority for?

Matters may be restored to the Transfer Pricing Officer (TPO) for fresh consideration, especially when aggregation is warranted, following the Delhi High Court's directive in Sony Ericsson Mobile Communications India (P.) Ltd. vs. CIT-III.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2025.

Also referred to as

Sony Ericsson Mobile Communication India Pvt. Ltd. v. CIT-3 · 75 Taxmann.com 213 · transfer pricing · aggregation · TPO · restoration of matter · assessment year 2011-12 · Delhi High Court

Sections most often in play

Section 144C(13)Section 143(2)Section 92CASection 142(1)Section 143(1)Section 143(3)Section 143C(1)Section 144(3)

Issues it is cited on

use of equipmentcomparable uncontrolled price methodintra group servicestransfer pricing orderfar analysiscup methodrelated party transactiontested partyright to receivemlimost appropriate methodarms length price

Judgments citing Sony Ericsson Mobile Communication India Pvt. Ltd. v. CIT-3

Dow Agrosciences India P.Ltd, Mumbai vs. ACIT 3(1)(1), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 6618/MUM/2018[2014-15]Status: DisposedITAT Mumbai15 Feb 2021AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Ravish Sooddow Agrosciences India Private Asst. Commissioner Of Limited, 1St Floor, Block B, Income Tax-3(1)(1) Godrej It Park, [Income-Tax Officer-14(1)(3)] Room No. 458, Vs. Pirojshanagar, Vikhroli (W) Aayakar Bhavan, M.K. Road, Mumbai – 400 079 Mumbai – 400 020

For Appellant: Shri Nishant Thakkar, A.RFor Respondent: Shri Sunil Deshpande, D.R
Section 143(3)Section 144C(13)Section 92C

…Dow Agrosciences India (P) Ltd. Vs. ACIT-3(1)(1), Mumbai – A.Y 2014-15 1 INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri S. Rifaur Rahman, Accountant Member and Shri Ravish Sood, Judicial Member Dow Agrosciences India Private Asst. Commissioner of Limited, 1st Floor, Block B, Income tax-3(1)(1) Godrej IT Park, [Income-Tax Officer-14(1)(3)] Room No. 458, Vs. Pirojshanagar, Vikhroli (W) Aayakar Bhavan, M.K. Road, Mumbai – 400 079 Mumbai – 400 020 PAN – AAACD3813H (Appellant) (Respondent) Appellant by: Shri Nishant Thakkar, A.R Respondent by: Shri Sunil Deshpande, D.R Date of Hearing: 10.02.2021 Da…

Dow Agrosciences India P.Ltd, Mumbai vs. Asst CIT RG 14(1)(2), Mumbai

ITA 1051/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 Jan 2021AY 2010-11

Bench: Shri Pramod Kumar & Shri Ravish Sooddow Agrosciences India Private Acit, Range-14(1)(2) Limited, 1St Floor, Block B, Room No. 460, Godrej It Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 Pan – Aaacd3812H (Appellant) (Respondent) It(Tp)A. No.203/Mum/2016 (Assessment Year: 2011-12) Dow Agrosciences India Private Dcit, Range-14(1)(1) Limited, 1St Floor, Block B, Room No. 460, Godrej It Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 Pan – Aaacd3813H (Appellant) (Respondent) It(Tp)A. No.1528/Mum/2017 (Assessment Year: 2012-13) Dow Agrosciences India Private Income Tax Officer , Range-14(1)(3) Limited, 1St Floor, Block B, Room No. 458, Godrej It Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 Pan – Aaacd3813H (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala, Senior Advocate a/w Shri. Hiten ChandeFor Respondent: Shri Sunil Kumar Jha, CIT D.R
Section 143(3)Section 144C(13)Section 92C

…ITA Nos.1051/Mum/2015, ITA No.203/Mum/2016 & ITA No.1528/Mum/2017 1 A.Ys 2010-11 to 2012-13 Dow Agrosciences India Pvt. ltd. Vs. ACIT, Range-14(1)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri Pramod Kumar, Vice President and Shri Ravish Sood, Judicial Member Dow Agrosciences India Private ACIT, Range-14(1)(2) Limited, 1st Floor, Block B, Room No. 460, Godrej IT Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 PAN – AAACD3812H (Appellant) (Respondent) IT(TP)A. No.203/Mum/2016 (Assessment Year: 2011-12) Dow Agrosciences India Private DCI…

Gruner India Pvt. Ltd., New Delhi vs. ACIT, Circle- 10(2), New Delhi

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

ITA 6801/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Nov 2017AY 2013-14

Bench: Sh. Amit Shukla & Sh. O.P. Kantassessment Year: 2013-14 Vs. Acit, Circle -10(2), New Delhi M/S. Gruner India Pvt. Ltd., 15, Dsidc, Okhla Industrial Area, Phase-Ii, Scheme -1, New Delhi Pan : Aadcg2938H (Appellant) (Respondent) & S.A. No. 660/Del/2017 [In Ita No. 6801/Del/2017] Assessment Year: 2013-14 Vs. Acit, Circle -10(2), New Delhi M/S. Gruner India Pvt. Ltd., 15, Dsidc, Okhla Industrial Area, Phase-Ii, Scheme -1, New Delhi Pan : Aadcg2938H (Appellant) (Respondent) Assessee By S/Sh. H.P. Agrawal & Pancham Sethi, Ca Department By Sh. Sanjay Goyal, Cit(Dr) Date Of Hearing 22.11.2017 Date Of Pronouncement 30.11.2017 Order Per O.P. Kant, A.M.:

Section 143(2)Section 234BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2013-14 Vs. ACIT, Circle -10(2), New Delhi M/s. Gruner India Pvt. Ltd., 15, DSIDC, Okhla Industrial Area, Phase-II, Scheme -1, New Delhi PAN : AADCG2938H (Appellant) (Respondent) And S.A. No. 660/Del/2017 [In ITA No. 6801/Del/2017] Assessment Year: 2013-14 Vs. ACIT, Circle -10(2), New Delhi M/s. Gruner India Pvt. Ltd., 15, DSIDC, Okhla Industrial Area, Phase-II, Scheme -1, New Delhi PAN : AADCG2938H (Appellant) (Respondent) Assessee by S/sh. H.P. Agrawal…