Thyssen Krupp Industries India (P.) Ltd. v. Asstt. CIT

55 SOT 497Income Tax Appellate Tribunal2013#9984 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Also reported as

27 Taxmann.com 334

Judgments citing Thyssen Krupp Industries India (P.) Ltd. v. Asstt. CIT

THYSSENKRUPP INDUSTRIES INDIA P. LTD,MUMBAI vs. DCIT CIR 3(3)(2), MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 1886/MUM/2017[2012-13]Status: DisposedITAT Mumbai04 Apr 2023AY 2012-13

Bench: Shir M Balaganesh & Shri Pavan Kumar Gadalethyssenkrupp Industries Vs. Dcit, Circle – 3(3)(2) India Pvt Ltd., Aayakar Bhavan, 154-C, Mittal Towers, Room No. 609, 15Th Floor, 210, Mumbai – 400020. Nariman Point, Mumbai-400021. Pan/Gir No. : Aaack1947K Appellant .. Respondent Appellant By : Shri Madhur Aggarwal & Shri Pratik Podar.Ar Respondent By : Shri Samuel Pitta.Dr Date Of Hearing 16.03.2023 Date Of Pronouncement 27.03.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Passed U/S 143(3) R.W.S 144C(13) Of The Act In Pursuance To The Directions Of The Dispute Resolution Panel (Drp) Order U/S 144C(5) Of The Act Dated 23.12.2016. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Madhur Aggarwal &For Respondent: Shri Samuel Pitta.DR
Section 143(3)Section 144C(5)

…e assessee contended that the said earlier year came up for adjudication before the Tribunal. Placing on record a copy of the order dated 27.11.2012 passed by the Tribunal in assessee's own case in Thyssen Krupp Industries India (P.) Ltd. v. Asstt. CIT [2013] 55 SOT 497/[2012] 27 taxmann.com 334 (Mum.) for the A.Y. 2007-08, the learned AR stated that this point has been decided in assessee's favour. The learned Departmental Representative, however, relied on the impugned order. 14.3 After considering the rival submissions and perusing the relevant material on record, we find that the assessee entered into collabo…

DCIT CIR 3(3), MUMBAI vs. THYSSENKRUPP INDUSTRIES INDIA P.LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 2084/MUM/2014[2009-10]Status: DisposedITAT Mumbai07 Sept 2020AY 2009-10

Bench: Shri Vikas Awasthy & Shri N.K.Pradhanआअसं. 2084/मुं/2014 ("न.व. 2009-10) Dy. Commissioner Of Income Tax Circle-3(3), Room No.609, 6Th Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ...... अपीलाथ" /Appellant

For Appellant: Shri A. Mohan, CIT- DRFor Respondent: Shri Madhur Agrawal, Advocate
Section 143(3)

…e assessee contended that the said earlier year came up for adjudication before the Tribunal. Placing on record a copy of the order dated 27.11.2012 passed by the Tribunal in assessee's own case in Thyssen Krupp Industries India (P.) Ltd. v. Asstt. CIT [2013] 55 SOT 497/[2012] 27 taxmann.com 334 (Mum.) for the A.Y. 2007-08, the learned AR stated that this point has been decided in assessee's favour. The learned Departmental Representative, however, relied on the impugned order. 14.3 After considering the rival submissions and perusing the relevant material on record, we find that the assessee entered into collab…

ACIT RANGE 10 (1), MUMBAI vs. M/S KODAK INDIA PVT LTD, MUMBAI

In the result, assessee’s appeal being ITA no

ITA 4398/MUM/2010[2005-06]Status: DisposedITAT Mumbai21 Feb 2020AY 2005-06

Bench: Shri Saktijit Deyand Shri N.K. Pradhan

For Appellant: Shri Jitendra JainFor Respondent: Shri Suhas Kulkarni

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA no.4398/Mum./2010 (Assessment Year : 2005–06) Asstt. Commissioner of Income Tax ……………. Appellant Range–10(1), Mumbai v/s Kodak India Pvt. Ltd. (Formerly Kodak India Ltd.) C/o Kalyaniwalla & Mistry Army & Navy Building ……………. Respondent 148, Mahatma Gandhi Road Fort, Mumbai 400 001 PAN – AAACK2172J C.O. no.65/Mum./2010 (Arising out of ITA no.4398/Mum./2010) (Assessment Year : 2005–06) Kodak India Pvt. Ltd. (Formerly Kodak India Ltd.) C/o Kalyaniwalla & Mistry ……………. Cross…

ACIT 13(2)(1), MUMBAI vs. SODEXO FOOD SOLUTIONS INDIA P. LTD, MUMBAI

Appeal stand partly allowed for statistical purposes

ITA 5781/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Oct 2018AY 2011-12

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.5781/Mum/2016 (िनधा"रण वष" / Assessment Year: 2011-12) Assistant Commissioner Of Sodexo Food Solutions India Income Tax-13(2)(1) Private Limited बनाम/ 1Stfloor, Gemstar Commercial Complex Room No.146, 1St Floor Vs. Ramchandra Lane Extension Aaykar Bhavan, M.K.Road Kanchpada, Malad(W) Mumbai -400 020 Mumbai-400 064 "थायी लेखा सं./Pan : Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. No.5707/Mum/2016 (िनधा"रणवष" / Assessment Year: 2011-12) Sodexo Food Solutions India Assistant Commissioner Of Private Limited Income Tax-13(2)(1) बनाम/ 1Stfloor, Gemstar Commercial Complex Room No.146, 1St Floor Ramchandra Lane Extension Vs. Aaykar Bhavan, M.K.Road Kanchpada, Malad(W) Mumbai -400 020 Mumbai-400 064 "थायी लेखा सं./Pan : Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Nimesh Vora, Ld. ARFor Respondent: Rignesh Das, Ld. JCIT-DR
Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 37(1)

…ITA Nos.5781 & 5707/Mum/2016 Sodexo Food Solutions India Private Limited Assessment Year-2011-12 आयकर अपीलीय अिधकरण “के” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI "ी श""जीत दे,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No.5781/Mum/2016 (िनधा"रण वष" / Assessment Year: 2011-12) Assistant Commissioner of Sodexo Food Solutions India Income Tax-13(2)(1) Private Limited बनाम/ 1stFloor, Gemstar Commercial Complex Room No.146, 1st Floor Vs. Ramchandra Lane Extension Aaykar Bhavan, M.K.Road Kanchpada,…

SODEXO FOOD SOLUTIONS INDIA P .LTD,MUMBAI vs. ADDL CIT RG 8(3), MUMBAI

Appeal stand partly allowed for statistical purposes

ITA 5707/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Oct 2018AY 2011-12

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.5781/Mum/2016 (िनधा"रण वष" / Assessment Year: 2011-12) Assistant Commissioner Of Sodexo Food Solutions India Income Tax-13(2)(1) Private Limited बनाम/ 1Stfloor, Gemstar Commercial Complex Room No.146, 1St Floor Vs. Ramchandra Lane Extension Aaykar Bhavan, M.K.Road Kanchpada, Malad(W) Mumbai -400 020 Mumbai-400 064 "थायी लेखा सं./Pan : Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. No.5707/Mum/2016 (िनधा"रणवष" / Assessment Year: 2011-12) Sodexo Food Solutions India Assistant Commissioner Of Private Limited Income Tax-13(2)(1) बनाम/ 1Stfloor, Gemstar Commercial Complex Room No.146, 1St Floor Ramchandra Lane Extension Vs. Aaykar Bhavan, M.K.Road Kanchpada, Malad(W) Mumbai -400 020 Mumbai-400 064 "थायी लेखा सं./Pan : Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Nimesh Vora, Ld. ARFor Respondent: Rignesh Das, Ld. JCIT-DR
Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 37(1)

…ITA Nos.5781 & 5707/Mum/2016 Sodexo Food Solutions India Private Limited Assessment Year-2011-12 आयकर अपीलीय अिधकरण “के” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI "ी श""जीत दे,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No.5781/Mum/2016 (िनधा"रण वष" / Assessment Year: 2011-12) Assistant Commissioner of Sodexo Food Solutions India Income Tax-13(2)(1) Private Limited बनाम/ 1stFloor, Gemstar Commercial Complex Room No.146, 1st Floor Vs. Ramchandra Lane Extension Aaykar Bhavan, M.K.Road Kanchpada,…

M/S. VOLVO INDIA PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE

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

ITA 1353/BANG/2010[2006-07]Status: DisposedITAT Bangalore11 Dec 2017AY 2006-07

Bench: Shri Inturi Rama Rao & Shri Lalit Kumarm/S.Volvo India Private Limited, Yalachahally Village, Tavarakere Post, Hoskote, Bangalore – 562 122. Pan: Aaacv 6747N … Appellant Vs. The Deputy Commissioner Of Income Tax, Ltu, … Respondent

For Appellant: Shri Neeraj Jain, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 10ASection 143(3)Section 234CSection 234DSection 92C

…tique India (P.) Ltd. v. Asstt. CIT [2013] 36 taxmann.com 41 (Delhi - Trib.) xiii. Knorr-Bremse India (P.) Ltd. v. Asstt. CIT [2013] 56 SOT 349/[2012] 27 taxmann.com 16 Page 22 (Delhi - Trib.) xiv. Thyssen Krupp Industries India (P.) Ltd. v. Asstt. CIT [2013] 55 SOT 497/[2012] 27 taxmann.com 334 (Mum. - Trib.) xv. LG Polymers India (P.) Ltd. v. Addl. CIT [2011] 48 SOT 269/15 taxmann.com 79 (Visakha). 12. Thus in the light of the above legal position, the ALP of services of AE cannot be determined at Nil by questioning the necessity of benefits of expenditure incurred. But the matter does not end there. The onus…

ITO, BANGALORE vs. M/S SAFRAN ENGINEERING SERVICES INDIA PRIVATE LIMITED, BANGALORE

In the result, the appeal filed by the revenue is partly allowed

ITA 451/BANG/2015[2010-11]Status: DisposedITAT Bangalore20 Nov 2017AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoit(Tp)A No.451/Bang/2015 (Assessment Year: 2010-11)

For Appellant: Ms.Neera Malhaotra, CIT(DR)For Respondent: Shri K.R.Vasudevan, Advocate
Section 10ASection 143(3)Section 92C

…ghes Systique India (P.) Ltd. v. Asstt. CIT [2013] 36 taxmann.com 41 (Delhi - Trib.) xiii. Knorr-Bremse India (P.) Ltd. v. Asstt. CIT [2013] 56 SOT 349/[2012] 27 taxmann.com 16 (Delhi - Trib.) xiv. Thyssen Krupp Industries India (P.) Ltd. v. Asstt. CIT [2013] 55 SOT 497/[2012] 27 taxmann.com 334 (Mum. - Trib.) xv. LG Polymers India (P.) Ltd. v. Addl. CIT [2011] 48 SOT 269/15 taxmann.com 79 (Visakha). 12. Thus in the light of the above legal position, the ALP of services of AE cannot be determined at Nil by questioning the necessity of benefits of expenditure incurred. But the matter does not end there. The onus…

ACIT, BANGALORE vs. 3M INDIA LIMITED, BANGALORE

In the result, both the appeals filed by the assessee- company as well as the revenue are partly allowed for statistical purposes

ITA 727/BANG/2011[2005-06]Status: DisposedITAT Bangalore13 May 2016AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Mukesh Bhutani, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 143(1)Section 143(2)Section 92C

…15 – AY 2010-11 xii. Hughes Systique India P. Ltd. v. ACIT: [2013] 25 ITR (Trib) 556 (Delhi) - AY 2007-08, 2008-09 xiii. Knorr-Bremse India (P.) Ltd. v. ACIT: [2013] 56 SOT 349 (Delhi) - AY 2007-08 xiv. Thyssen Krupp Industries India (P.) Ltd. v. ACIT: [2013] 55 SOT 497 (Mumbai) - AY 2007- 08 xv. LG Polymers India P. Ltd. v. ACIT: [2012] 16 ITR (Trib) 240 – AY 2006-07 Thus, in the light of above legal position, though ALP of services by AE cannot be determined at ‘nil’ by questioning the necessity, the benefits of expenditure incurred, such expenditure can be allowed only after proving conclusively that there wa…

3M INDIA LIMITED,BANGALORE vs. ADDL.C.I.T., BANGALORE

In the result, both the appeals filed by the assessee- company as well as the revenue are partly allowed for statistical purposes

ITA 725/BANG/2011[2005-06]Status: DisposedITAT Bangalore13 May 2016AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Mukesh Bhutani, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 143(1)Section 143(2)Section 92C

…15 – AY 2010-11 xii. Hughes Systique India P. Ltd. v. ACIT: [2013] 25 ITR (Trib) 556 (Delhi) - AY 2007-08, 2008-09 xiii. Knorr-Bremse India (P.) Ltd. v. ACIT: [2013] 56 SOT 349 (Delhi) - AY 2007-08 xiv. Thyssen Krupp Industries India (P.) Ltd. v. ACIT: [2013] 55 SOT 497 (Mumbai) - AY 2007- 08 xv. LG Polymers India P. Ltd. v. ACIT: [2012] 16 ITR (Trib) 240 – AY 2006-07 Thus, in the light of above legal position, though ALP of services by AE cannot be determined at ‘nil’ by questioning the necessity, the benefits of expenditure incurred, such expenditure can be allowed only after proving conclusively that there wa…

GE MONEY FINANCIAL SERVICES PVT. LTD.,DELHI vs. DCIT, NEW DELHI

In the result ground, no

ITA 6282/DEL/2012[2008-09]Status: DisposedITAT Delhi02 May 2016AY 2008-09

Bench: Shri A.T.Varkey & Shri Prashant Maharishi

For Appellant: Sh. Sachit Jolly, AdvFor Respondent: Sh. Amendra Kumar, CIT DR
Section 143(3)Section 144Section 144CSection 144C(5)Section 32Section 36(1)(vii)Section 36(2)Section 92C

…G E Money Financial Services Pvt Limited A Y ITA No 5882/Del/2010 5816/Del/2011 & 6282/Del/2012 2006-07 2007-08 & 2008-09 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1”: NEW DELHI BEFORE SHRI A.T.VARKEY, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 5816/Del/2011(Assessment Year: 2007-08) GE Money Financial ACIT, Services Pvt. Ltd., Circle-12(1), Vs. 401, 402, 4th Floor, C.R.Building, Aggarwal Millennium New Delhi Tower, E-1,2,3, Netaji Subhash Place, Pitampura, New Delhi PAN:AAACC0642F (Appellant) (Respondent) Assessee by : Sh. Sachit Jolly, Adv Sh. Rahul Sateja, Adv Sh. Gautam Swanib…

GE MONEY FINANCIAL SERVICES PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result ground, no

ITA 5882/DEL/2010[2006-07]Status: DisposedITAT Delhi02 May 2016AY 2006-07

Bench: Shri A.T.Varkey & Shri Prashant Maharishi

For Appellant: Sh. Sachit Jolly, AdvFor Respondent: Sh. Amendra Kumar, CIT DR
Section 143(3)Section 144Section 144CSection 144C(5)Section 32Section 36(1)(vii)Section 36(2)Section 92C

…G E Money Financial Services Pvt Limited A Y ITA No 5882/Del/2010 5816/Del/2011 & 6282/Del/2012 2006-07 2007-08 & 2008-09 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1”: NEW DELHI BEFORE SHRI A.T.VARKEY, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 5816/Del/2011(Assessment Year: 2007-08) GE Money Financial ACIT, Services Pvt. Ltd., Circle-12(1), Vs. 401, 402, 4th Floor, C.R.Building, Aggarwal Millennium New Delhi Tower, E-1,2,3, Netaji Subhash Place, Pitampura, New Delhi PAN:AAACC0642F (Appellant) (Respondent) Assessee by : Sh. Sachit Jolly, Adv Sh. Rahul Sateja, Adv Sh. Gautam Swanib…

Thyssen Krupp Industries India (P.) Ltd. v. Asstt. CIT (55 SOT 497) — Cited in 11 Judgments | BharatTax