Technologies (P) Ltd 100 Taxmann.com 413 (Bombay) 8. Gigabyte Technology (India) (P) Ltd. v. CIT

121 Taxmann.com 301High Court2020#22207 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 144C Section 263 Section 119 Section 143(1)Section 143(3A)Section 143(3B)Section 144B

Issues it is cited on

section 92ca(3)section 92ca associated enterprise section 144c international transaction final assessment order draft assessment order section 144 transfer section 14 section 143(3)india

Judgments citing Technologies (P) Ltd 100 Taxmann.com 413 (Bombay) 8. Gigabyte Technology (India) (P) Ltd. v. CIT

Alok Infrastructure Ltd, Mumbai vs. Principle Commissioner of Income Tax-6, Mumbai

In the result, appeal of the assessee is allowed

ITA 2628/MUM/2024[2017-18]Status: DisposedITAT Mumbai31 Jul 2025AY 2017-18

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Nimesh Vora and Ms Moksha Mehta, AdvocatesFor Respondent: Shri Rajesh Kumar Yadav, CIT DR

Section 143Section 143(3)Section 144BSection 144B(1)(xxv)Section 144CSection 263Section 263(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Alok Infrastructure Ltd Principle Commissioner of 3 Rd Floor, Tower B, Income Tax-6, Peninsula Business Park, Mumbai Vs. G.K.Marg, Lower Parel., Mumbai - 400013 (PAN : AABCA1949P) (Appellant) (Respondent) Present for: Assessee : Shri Nimesh Vora and Ms Moksha Mehta, Advocates Revenue : Shri Rajesh Kumar Yadav, CIT DR Date of Hearing : 17.06.2025 Date of Pronouncement : 31.07.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed b…

Wsp Consultants India Private Limited, Uttar Pradesh vs. Pr, CIT, Delhi-7, New Delhi

The appeal of the assessee is allowed

ITA 867/DEL/2021[2011-12]Status: DisposedITAT Delhi27 Mar 2024AY 2011-12

Bench: Shri Shamim Yahya & Shri Anubhav Sharmaassessment Year: 2011-12 Wsp Consultants India Private Ltd., Vs Pr. Cit, Fc-24, Film City Noida, Delhi-7, Sector 16A, Gautam Budh Nagar, New Delhi. Uttar Pradesh – 201301. Pan: Aaacw5220F (Appellant) (Respondent) Assessee By : Shri Himanshu S. Sinha, Shri Bhuwan Dhoopar & Shri Parash Biswal, Advocates Revenue By : Shri Rajesh Kumar, Cit-Dr Date Of Hearing : 22.03.2024 Date Of Pronouncement : 27.03.2024 Order Per Anubhav Sharma, Jm:

For Appellant: Shri Himanshu S. SinhaFor Respondent: Shri Rajesh Kumar, CIT-DR

Section 143(1)Section 143(3)Section 144CSection 144C(5)Section 254Section 263Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : I : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2011-12 WSP Consultants India Private Ltd., Vs Pr. CIT, FC-24, Film City Noida, Delhi-7, Sector 16A, Gautam Budh Nagar, New Delhi. Uttar Pradesh – 201301. PAN: AAACW5220F (Appellant) (Respondent) Assessee by : Shri Himanshu S. Sinha, Shri Bhuwan Dhoopar & Shri Parash Biswal, Advocates Revenue by : Shri Rajesh Kumar, CIT-DR Date of Hearing : 22.03.2024 Date of Pronouncement : 27.03.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred b…

Lord India P.Ltd, Mumbai vs. Asst CIT 10(2)(1), Mumbai

In the result we allow the additional ground raised by the assessee and quash the assessment order

ITA 424/MUM/2016[2011-12]Status: DisposedITAT Mumbai24 Apr 2023AY 2011-12

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhaillord India Private Vs. Assistant Commissioner Limited (F Ormer Ly Know N A S L Ord Of Income-Tax, Circle- India C Hem Ica L Pr Od Uct S Pv T. Lt D. ) 10(2)(1), Room No. 509, A/401-404, 215 – Atrium Aayakar Bhavan, Chakala, Andheri – Kurla M.K. Road, Road Andheri (East) Mumbai - 400020 Mumbai - 400093 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacu0785H Appellant .. Respondent Appellant By : M.P. Lohia Respondent By : Dr. Samual Pitta Date Of Hearing 29.03.2023 Date Of Pronouncement 24.04.2023 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assesse Is Directed Against The Order Passed By The Drp-1, Mumbai Dated 26.02.2015 For A.Y. 2011- 12. The Assesse Has Raised The Following Grounds Before Us: “1. Transfer Pricing - Availing Of Intra-Group Services 1.1 On The Facts & Circumstances Of The Case & In Law, The Learned Acit/ Drp Erred In Determining The Arm'S Length Price In Relation To The International Transaction Relating To The Availing Of Group Benefit Services/ Technical Service Management Services (Hereinafter Referred To As "Intra-Group Services") Of Rs.1,14,87,092 To Be Rs. 22,97,418/-, Thus Making An Adjustment Of Rs.91,89,674/- & Thereby Disregarding The Fact That The Appellant Had Received The Services For The Purposes Of Its Business. In Doing So, The Learned Acit/ Drp Grossly Erred By Not Appreciating The Commercial Wisdom/ Expediency Of The Appellant

For Appellant: M.P. LohiaFor Respondent: Dr. Samual Pitta

Section 40

…P a g e | 1 Lord India Pvt. Ltd. vs. ACIT, Circle 10(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Lord India Private Vs. Assistant Commissioner Limited (f ormer ly know n a s L ord of Income-tax, Circle- India C hem ica l Pr od uct s Pv t. Lt d. ) 10(2)(1), Room No. 509, A/401-404, 215 – Atrium Aayakar Bhavan, Chakala, Andheri – Kurla M.K. Road, Road Andheri (East) Mumbai - 400020 Mumbai - 400093 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACU0785H Appellant .. Respondent Appellant by : M.P. Lohia Responde…