Tevapharm Private Limited v. Addl. CIT-10(3),Mumbai

18 Taxmann.com 148Reported decision2012#15191 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 1961 Section 1962 Section 143(3)Section 143(3) of the Income-tax Act Section 144C(1)Section 144C(1) of the Income-tax Act Section 234B Section 234B of the Income-tax Act

Issues it is cited on

functional analysis section 234d transfer pricing adjustment section 92ca section 92c arm's length price section 92 international transaction section 234b section 234 section 23 transfer

Judgments citing Tevapharm Private Limited v. Addl. CIT-10(3),Mumbai

DCIT 14(3)(1), MUMBAI vs. TPG CAPITAL INDIA P. LTD, MUMBAI

In the result, appeal of the assessee bearing ITA 3132/Mum/2019is

ITA 3283/MUM/2019[2011-12]Status: DisposedITAT Mumbai05 Jul 2024AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: Mr. Porus F Kaka / Mr. Manish KanthFor Respondent: Ms. Dhivya Ruth J (SR DR)

Section 143(3)Section 144C(1)Section 250Section 92C(3)

…1 ITA Nos 3132 & 3283/Mum/20189 TPG Capital India Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.3132/Mum/2019 (Assessment Year A.Y. 2011-12) TPG Capital India Private Limited 1004, The Capital, Plot No.C-70, G-Block, Bandra Kurla Complex Bandra (East), Mumbai-400 051 PAN :AABCN6660K VS Deputy Commissioner of Income-tax, Circle-14(3)(1), Mumbai Room 0.475, 4th Floor, Aayakar Bhavan, M.K. Road, Mumbai-400 020 ITA No.3283/Mum/2019 (Assessment Year A.Y. 2011-12) DCIT-14(3)(1), Mumba…

TPG CAPITAL P. LTD,MUMBAI vs. DCIT 14(3)(1), MUMBAI

In the result, appeal of the assessee bearing ITA 3132/Mum/2019is allowedand appeal of the revenue bearing ITA 3283/Mum/2019 is dismissed

ITA 3132/MUM/2019[2011-12]Status: DisposedITAT Mumbai02 Jul 2024AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjeetpg Capital India Private Limited Vs Deputy Commissioner Of 1004, The Capital, Plot No.C-70, Income-Tax, Circle-14(3)(1), Mumbai Room O.475, 4Th Floor, G-Block, Bandra Kurla Complex Bandra (East), Mumbai-400 051 Aayakar Bhavan, M.K. Road, Pan :Aabcn6660K Mumbai-400 020 Dcit-14(3)(1), Mumbai Vs Tpg Capital India Private Limited 1004, The Capital, Plot No.C-70, G-Block, Bandra Kurla Complex Bandra (East), Mumbai-400 051 Pan :Aabcn6660K

For Appellant: Mr. Porus F Kaka / Mr. Manish KanthFor Respondent: Ms. Dhivya Ruth J (SR DR)

Section 143(3)Section 144C(1)Section 250Section 92C(3)

…1 ITA Nos 3132 & 3283/Mum/20189 TPG Capital India Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER TPG Capital India Private Limited vs Deputy Commissioner of 1004, The Capital, Plot No.C-70, Income-tax, Circle-14(3)(1), Mumbai Room o.475, 4th Floor, G-Block, Bandra Kurla Complex Bandra (East), Mumbai-400 051 Aayakar Bhavan, M.K. Road, PAN :AABCN6660K Mumbai-400 020 DCIT-14(3)(1), Mumbai vs TPG Capital India Private Limited 1004, The Capital, Plot No.C-70, G-Block, Bandra Kurla Complex B…

ASSTT CIT - 5(1)(1), MUMBAI vs. M/S. GENERAL ATLANTIC P. LTD, MUMBAI

In the result appeal filed by the revenue is dismissed

ITA 1270/MUM/2021[2010-11]Status: DisposedITAT Mumbai25 Aug 2022AY 2010-11

Bench: Shri Amit Shukla & Shri Gagan Goyalacit-5(1)(1), Room No. 568, 5Th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Appellant Vs. M/S General Atlantic Pvt. Ltd., Level 19, Birla Auror, Dr. Annie Besant Road, Worli, Mumbai- 400030. Pan: Aabcg7917Q ..... Respondent Appellant By : Dr. Yogesh Kamat, Cit-Dr Respondent By : Sh. Porus Kaka/Divesh Chawla Date Of Hearing : 30/05/2022 Date Of Pronouncement : 25/08/2022 Order Per Gagan Goyal, A.M:

For Appellant: Dr. Yogesh Kamat, CIT-DRFor Respondent: Sh. Porus Kaka/Divesh Chawla

Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ACIT-5(1)(1), Room No. 568, 5th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Appellant Vs. M/s General Atlantic Pvt. Ltd., Level 19, Birla Auror, Dr. Annie Besant Road, Worli, Mumbai- 400030. PAN: AABCG7917Q ..... Respondent Appellant by : Dr. Yogesh Kamat, CIT-DR Respondent by : Sh. Porus Kaka/Divesh Chawla Date of hearing : 30/05/2022 Date of pronouncement : 25/08/2022 ORDER PER GAGAN GOYAL, A.M: This appeal by the Revenue is directed against the order of…

AMERICAN POWER CONVERSION (INDIA) PRIVATE LIMITED,BANGALORE vs. ADDL.C.I.T., BANGALORE

In the result, appeal of the assessee stands partly allowed as indicated herein above

ITA 1111/BANG/2012[2008-09]Status: DisposedITAT Bangalore28 Feb 2022AY 2008-09

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 1111/Bang/2012 Assessment Year : 2008-09

For Appellant: Shri Ketan Ved, CA

Section 133(6)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 1111/Bang/2012 Assessment Year : 2008-09 M/s. Schneider Electric IT Business India Pvt. Ltd., [formerly known as The Additional American Power Commissioner of Conversion (India) Pvt. Income Tax, Ltd.] LTU, 187/3 & 188/3, Jigani, Vs. Bangalore. Bangalore – 562 106. PAN: AACCA6398Q APPELLANT RESPONDENT Assessee by : Shri Ketan Ved, CA : Shri Sumer Singh Meena, Revenue by CIT DR (OSD) Date of Hearing : 20-12-2021 Date of Pronouncement : 28-02-2022 ORDER PER BE…

MOUNT KELLETT CAPITAL MANAGEMENT INDIA P.LTD,MUMBAI vs. DCIT 14(2)(2), MUMBAI

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

ITA 1552/MUM/2016[2011-12]Status: DisposedITAT Mumbai27 Jul 2018AY 2011-12

Bench: Shri G S Pannu & Shri Sandeep Gosainit(Tp)A No.1552/Mum/2016 Assessment Year : 2011-12 Mount Kellett Capital Management Dy. Cit 14(2)(2), India Private Limited., Mumbai Vs. 1302 Tower-3, Indiabulls Finance Centre, Senapati Bapat Marg, Elphinstone Road (West), Mumbai 400 013. Pan Aafcm6895B (Appellant) (Respondent)

For Appellant: Shri Yogesh Thar & Ms. Aayushi ModaniFor Respondent: Ms Amrita Ranjan

Section 143(3)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI Before Shri G S Pannu, Accountant Member & Shri Sandeep Gosain, Judicial Member IT(TP)A No.1552/Mum/2016 Assessment Year : 2011-12 Mount Kellett Capital Management Dy. CIT 14(2)(2), India Private Limited., Mumbai Vs. 1302 Tower-3, Indiabulls Finance Centre, Senapati Bapat Marg, Elphinstone Road (West), Mumbai 400 013. PAN AAFCM6895B (Appellant) (Respondent) Appellant By : Shri Yogesh Thar & Ms. Aayushi Modani Respondent By : Ms Amrita Ranjan Date of Hearing : 16.07.2018 Date of Pronouncement : 27.07.2018 O R D E R Per G S Pannu, Accountant Me…

WARBURG PINCUS INDIA P. LTD,MUMBAI vs. ASST CIT 3(3), MUMBAI

In the result, both the appeals are partly allowed

ITA 6981/MUM/2012[2008-09]Status: DisposedITAT Mumbai13 Jan 2017AY 2008-09

Bench: Shri Rajendra & Shri Saktijit Deyआयकर अपीऱ सं. / Ita No. 6981/Mum./2012 (निर्धारण वषा / Assessment Year : 2008–09) Warburg Pincus India Pvt. Ltd. 7Th Floor, Express Towers ……………. Appellant Nariman Point, Mumbai 400 021 Pan – Aaacw5205E V/S Asstt. Commissioner Of Income Tax Circle–3(3), Aayakar Bhawan ……………. Respondent 101, M.K. Road, Mumbai 400 020

For Appellant: Shri Porus Kaka a/wFor Respondent: Shri N.K. Chand

Section 143(3)Section 144C(13)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘के’ म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI श्री राजेंद्र, ऱेखा सदस्य एवुं श्री शक्तिजीि दे, न्याययक सदस्य के समक्ष BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA no. 6981/Mum./2012 (निर्धारण वषा / Assessment Year : 2008–09) Warburg Pincus India Pvt. Ltd. 7th Floor, Express Towers ……………. Appellant Nariman Point, Mumbai 400 021 PAN – AAACW5205E v/s Asstt. Commissioner of Income Tax Circle–3(3), Aayakar Bhawan ……………. Respondent 101, M.K. Road, Mumbai 400 020 आयकर अपीऱ सं. / ITA no. 1717/Mum./2014 (निर्धार…