Tecnimont ICB (P.) Ltd. v. Addl. CIT

Vodafone West Limited, (Formerly Known As Vodafone Essar Gujarat Limited), Ahmedabad vs. The Dy.CIT, Circle-4(1)(2), Ahmedabad

In the result, the appeal by the Revenue is partly allowed for statistical

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.671/AHD/2015 (Assessment Year: 2010-11) Vodafone West Limited. (formerly known as Vodafone Essar Gujarat Limited) Vodafone House, B Wing, 4th Floor, Corporate Road, Prahladnagar, Ahmedabad- 380051 PAN : AAACF1190P Appellant Respondent v/s Deputy Commissioner of Income Tax Circle - 4(1)(2) Ahmedabad ITA No.1634/AHD/2015 (Assessment Year: 2010-11) Appellant Respondent v/s Deputy Commissioner of Income Tax Circle 4(1)(2) Ahmedabad Vodafone West Limited (Formerly…

The Dy CIT, Circle-4(1)(2), Ahmedabad vs. Vodafone West Limited, Ahmedabad

In the result, the appeal by the Revenue is partly allowed for statistical

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.671/AHD/2015 (Assessment Year: 2010-11) Vodafone West Limited. (formerly known as Vodafone Essar Gujarat Limited) Vodafone House, B Wing, 4th Floor, Corporate Road, Prahladnagar, Ahmedabad- 380051 PAN : AAACF1190P Appellant Respondent v/s Deputy Commissioner of Income Tax Circle - 4(1)(2) Ahmedabad ITA No.1634/AHD/2015 (Assessment Year: 2010-11) Deputy Commissioner of Income Tax Circle 4(1)(2) Ahmedabad Appellant Respondent v/s Vodafone West Limited (Formerly…

Viacom 18 Media P.Ltd, Mumbai vs. Addl CIT 11(1), Mumbai

In the result, assessee‟s appeal for A

Bench: Shri C.N. Prasad & Shri S. Rifaur Rahman

…cer used controlled price to benchmark the transaction and on this count, itself, the action of the Transfer Pricing Officer fails. For this proposition, the learned A.R. placed reliance on the following decisions:– i) Tecnimont ICB (P.) Ltd. v. ACIT, [2012] 24 Taxmann.com 28 (Mum. Trib.); and ii) DCB India Pvt. Ltd. (2009) 121 ITD 131 (Mum. Trib.). 109. The learned Departmental Representative relied upon the order of the authorities below and submitted that the non–charging of interest to non–A.E. are irrelevant. The undue advantage passed on to the A.E. is not acceptable and the Transfer Pricing provision is…

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

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

…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

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)

…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…

Sumitomo Chemical (I) P.Ltd, Mumbai vs. DCIT 1(3)(1), Mumbai

In the result, assessee’s appeal is partly allowed

Bench: Shri Saktijit Deyand Shri S. Rifaur Rahman

…IN THE INCOME TAX APPELLATE TRIBUNAL “J”BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.6432/Mum./2017 (Assessment Year : 2013–14) Sumitomo Chemical India Pvt. Ltd. 195/7, 7th Floor, Moti Mahal ……………. Appellant J.T. Road, Churchgate Mumbai 400 020 PAN–AAECS3750L v/s Dy. Commissioner of Income Tax ……………. Respondent Circl–13(1), Mumbai Assessee by :Ms. Karishma Phatarphekar Revenue by :Shri Bhoopathi Date of Hearing – 06.07.2020 Date of Order – 27.07.2020 O R D E R PER SAKTIJIT DEY. J.M. The captioned appeal has been filed by the assessee challenging t…