Steller Films (P) Ltd. v. ACIT

120 Taxmann.com 142High Court2020#14757 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 142(1)Section 143(2)Section 250Section 36(2)Section 92C(2)Section 92CA(1)Section 92CA(3)Section 143(3)

Issues it is cited on

economic adjustmentprofit split methodcomparable uncontrolled price methodtransfer pricing ordersection 92ca(1)transactional net margin methodcup methodcomparable companiesmost appropriate methodsection 92ca(3)admission of additional evidencesundry creditors

Judgments citing Steller Films (P) Ltd. v. ACIT

M/S Geodis Overseas Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, both the appeals are partly allowed for statistical purposes

ITA 3196/DEL/2017[2004-05]Status: DisposedITAT Delhi13 Aug 2025AY 2004-05

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarita No. 3195/Del/2017 Assessment Year: 2003-04 Ita No. 3196/Del/2017 Assessment Year: 2004-05 Geodis Overseas Pvt.Ltd., Vs. Asstt. Commissioner Of Building No.5,Tower B, Income Tax, 10Th Floor, Dlf Cyber City, Company Circle- Ii(1), Phase Iii, Gurgaon Chennai-34 Pin: 122 002 Pan No. Aaacc6168L (Appellant) (Respondent)

For Appellant: Shri Vishal Kalra, Adv. & ShriFor Respondent: Ms. Neeju Gupta, Sr. DR
Section 250Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3195/DEL/2017 Assessment Year: 2003-04 ITA No. 3196/DEL/2017 Assessment Year: 2004-05 Geodis Overseas Pvt.Ltd., Vs. Asstt. Commissioner of Building No.5,Tower B, Income Tax, 10th Floor, DLF Cyber City, Company Circle- II(1), Phase III, Gurgaon Chennai-34 PIN: 122 002 PAN No. AAACC6168L (Appellant) (Respondent) Assessee by: Shri Vishal Kalra, Adv. & Shri Kashish Gupta, AR Department by: Ms. Neeju Gupta, Sr. DR Date of Hearing: 21.07.2025 Date of pronouncement: 13…

M/S Geodis Overseas Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

ITA 3195/DEL/2017[2003-04]Status: DisposedITAT Delhi13 Aug 2025AY 2003-04

Bench: Shri S Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Vishal Kalra, Adv. & ShriFor Respondent: Ms. Neeju Gupta, Sr. DR
Section 250Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3195/DEL/2017 Assessment Year: 2003-04 ITA No. 3196/DEL/2017 Assessment Year: 2004-05 Geodis Overseas Pvt.Ltd., Vs. Asstt. Commissioner of Building No.5,Tower B, Income Tax, 10th Floor, DLF Cyber City, Company Circle- II(1), Phase III, Gurgaon Chennai-34 PIN: 122 002 PAN No. AAACC6168L (Appellant) (Respondent) Assessee by: Shri Vishal Kalra, Adv. & Shri Kashish Gupta, AR Department by: Ms. Neeju Gupta, Sr. DR Date of Hearing: 21.07.2025 Date of pronouncement: 13.0…

The Kerala Minerals and Metals Limited, Kollam vs. The Assistant Commissioner of Income Tax, Circle 1, Kollam

In the result, the appeal filed by the assessee stands partly allowed

ITA 918/COCH/2024[2007-08]Status: DisposedITAT Cochin16 May 2025AY 2007-08

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am Assessment Year: 2007-08 The Kerala Minerals & Metals Ltd. .......... Appellant Sankaramangalam, Chavara, Kollam 691583 [Pan: Aaact8118R] Vs. Asst. Commissioner Of Income Tax .......... Respondent Circle - 1, Kollam Appellant By: Shri Rajeev R., Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 13.05.2025 Date Of Pronouncement: 16.05.2025

For Appellant: Shri Rajeev R., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI GEORGE GEORGE K., VP AND SHRI INTURI RAMA RAO, AM Assessment Year: 2007-08 The Kerala Minerals and Metals Ltd. .......... Appellant Sankaramangalam, Chavara, Kollam 691583 [PAN: AAACT8118R] vs. Asst. Commissioner of Income Tax .......... Respondent Circle - 1, Kollam Appellant by: Shri Rajeev R., CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 13.05.2025 Date of Pronouncement: 16.05.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the orders of the National Faceless Appeal Centre, Delhi [CIT(A)]…

Dr. Bhim Rao Ambedkar Mahasang Haryana, Faridabad vs. CIT (Exemptions), Chandigarh/Faridabad

In the result, both the appeals are partly allowed for statistical purposes

ITA 3196/DEL/2023[NA]Status: DisposedITAT Delhi08 Apr 2025

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarita No. 3195/Del/2017 Assessment Year: 2003-04 Ita No. 3196/Del/2017 Assessment Year: 2004-05 Geodis Overseas Pvt.Ltd., Vs. Asstt. Commissioner Of Building No.5,Tower B, Income Tax, 10Th Floor, Dlf Cyber City, Company Circle- Ii(1), Phase Iii, Gurgaon Chennai-34 Pin: 122 002 Pan No. Aaacc6168L (Appellant) (Respondent)

For Appellant: Shri Vishal Kalra, Adv. & ShriFor Respondent: Ms. Neeju Gupta, Sr. DR
Section 250Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3195/DEL/2017 Assessment Year: 2003-04 ITA No. 3196/DEL/2017 Assessment Year: 2004-05 Geodis Overseas Pvt.Ltd., Vs. Asstt. Commissioner of Building No.5,Tower B, Income Tax, 10th Floor, DLF Cyber City, Company Circle- II(1), Phase III, Gurgaon Chennai-34 PIN: 122 002 PAN No. AAACC6168L (Appellant) (Respondent) Assessee by: Shri Vishal Kalra, Adv. & Shri Kashish Gupta, AR Department by: Ms. Neeju Gupta, Sr. DR Date of Hearing: 21.07.2025 Date of pronouncement: 13…

M/S. Balkrishna Live Stock Breeders Private Limited, Bengaluru vs. The Assistant Commissioner of Income Tax, Circle-1(1)(2), Bangalore

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

ITA 619/BANG/2021[2017-18]Status: DisposedITAT Bangalore04 Aug 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2017-18

For Appellant: Smt. Pratibha R., A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 37Section 37(1)

…ITA No.169/Bang/2021 M/s. Balkrishna Live Stock Breeders Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2017-18 M/s. Balkrishna Live Stock Breeders Pvt. Ltd. No.377/61, 2nd Floor 43rd Cross 9th Main, 5th Block ACIT Vs. Jayanagar Circle 1(1)(2) Bengaluru 560 041. Bengaluru PAN NO : AAACB7373A APPELLANT RESPONDENT Appellant by : Smt. Pratibha R., A.R. Respondent by : Shri Sankar Ganesh K., D.R. Date of Hearing : 04.08.2022 Date of Pronouncement : 04.08.2022 O R D E R PER…

Jaya Hind Industries Limited, Pune vs. Deputy Commissioner of Income-Tax, Circle - 9, Pune

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

ITA 2149/PUN/2017[2010-11]Status: DisposedITAT Pune04 Jan 2021AY 2010-11
For Appellant: Shri Mukesh PatelFor Respondent: Shri Sudhendu Das
Section 143(2)Section 143(3)Section 31

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.2149/PUN/2017 िनधा"रण वष" / Assessment Year : 2010-11 Jaya Hind Industries Limited, Mumbai – Pune Road, Akurdi, Pune-35. .......अपीलाथ" / Appellant PAN : AAACJ4268Q बनाम / V/s. DCIT, Circle-9, ……""यथ" / Respondent Pune. Assessee by : Shri Mukesh Patel, Revenue by : Shri Sudhendu Das सुनवाई क" तारीख / Date of Hearing : 04.01.2021 घोषणा क" तारीख / Date of Pronouncement : 04.01.2021 आदेश / ORDER PER INTURI RA…

Steller Films (P) Ltd. v. ACIT (120 Taxmann.com 142) — Cited in 6 Judgments | BharatTax