Which sections of the Income Tax Act does Thyssenkrupp Industries India (P.) Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 115O, Section 143(3A), Section 143(3B), Section 144C, Section 144C(13).

Thyssenkrupp Industries India (P.) Ltd. v. ACIT

Q: How many judgments cite Thyssenkrupp Industries India (P.) Ltd. v. ACIT?

25 judgments on BharatTax cite Thyssenkrupp Industries India (P.) Ltd. v. ACIT (33 Taxmann.com 107), spanning 2015 to 2025.

33 Taxmann.com 107Income Tax Appellate Tribunal2013#4683 most cited

What is Thyssenkrupp Industries India (P.) Ltd. v. ACIT authority for?

Provisions for doubtful debts are non-operating in nature and should not be included in operating profit computation. Only receipts and expenditures directly related to determining profit are considered for operating profit.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Thyssenkrupp Industries India Pvt Ltd · ITAT · provision for doubtful debts · non-operating · operating profit · transfer pricing · margin computation · commission income · reversal of provisions

Sections most often in play

Section 143(3)Section 115O Section 143(3A)Section 143(3B)Section 144C Section 144C(13)Section 144C(5)Section 14A

Judgments citing Thyssenkrupp Industries India (P.) Ltd. v. ACIT

VERTEX OFFSHORE SERVICES PRIVATE LIMITED,HYDERABAD vs. DICT, CIRCLE-8(1), HYDERABAD

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

ITA 204/HYD/2021[ 2016-17]Status: DisposedITAT Hyderabad16 May 2025

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: MS. M. Narmada, CIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.204/Hyd./2021 Assessment Year 2016-2017 Vertex Offshore Services Private Limited, The DCIT, Circle-8(1), Hyderabad – 500 081. vs. Hyderabad. PAN AABCV8666R Telangana. (Appellant) (Respondent) For Assessee : Shri Nageswar Rao, Advocate For Revenue : MS. M. Narmada, CIT-DR Date of Hearing : 18.03.2025 Date of Pronouncement : 16.05.2025 ORDER PER MANJUNATHA G. : This appeal has been filed by the Assessee against the final assessment order dated 30.03.2021 passe…

YOKOGAWA INDIA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX LARGE TAXPAYERS UNIT , BANGALORE

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

ITA 2088/BANG/2017[2013-14]Status: DisposedITAT Bangalore01 Feb 2024AY 2013-14

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.2088/Bang/2017 Assessment year : 2013-14 Yokogawa India Limited, Vs. The Deputy Commissioner Plot No.96, Electronic City, of Income Tax, Bangalore – 560 100. Large Taxpayers Unit, PAN : AAACY 0840P Bengaluru. APPELLANT RESPONDENT Appellant by : Shri Nageshwar Rao, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.11.2023 Date of Pronouncement : 01.02.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member T…

CARL ZEISS INDIA (BANGALORE) PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

In the result, the appeal filed by the assessee stands partly allowed as indicated hereinabove

ITA 192/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Jun 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No. 192/Bang/2022 Assessment Year : 2017-18 M/S. Carl Zeiss India (Bangalore) Pvt. Ltd., The Deputy Plot No. 3, Jigani Link Road, Commissioner Of Bommasandra Industrial Income Tax, Area, Circle 2 (1)(1), Bengaluru – 560 099. Vs. Bengaluru. Pan: Aadcc6152H Appellant Respondent : Shri Nageshwar Rao, Assessee By Advocate Revenue By : Ms. Neera Malhotra, Cit-Dr Date Of Hearing : 12-04-2023 Date Of Pronouncement : 16-06-2023 Order Per Beena Pillaipresent Appeal Is Filed By The Assessee Against Assessment Order Dated 25.01.2022 Passed By Nfac, Delhi For A.Y. 2017-18 On Following Grounds Of Appeal: “Based On The Facts & Circumstances Of The Case & In Law, Carl Zeiss India (Bangalore) Private Limited (Hereinafter Referred To As "Carl Zeiss India" Or "The Appellant"), Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Additional / Joint / Deputy / Assistant Commissioner Of Income Tax/ Income- Tax Officer, National Faceless Center, Delhi (Hereinafter Referred To As "Ld. Assessing Officer" Or The "Ld. Ao"), Dated 25 January 2022 For The Assessment Year ("Ay")

For Respondent: Shri Nageshwar Rao

Section 143(3)Section 144BSection 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No. 192/Bang/2022 Assessment Year : 2017-18 M/s. Carl Zeiss India (Bangalore) Pvt. Ltd., The Deputy Plot No. 3, Jigani Link Road, Commissioner of Bommasandra Industrial Income Tax, Area, Circle 2 (1)(1), Bengaluru – 560 099. Vs. Bengaluru. PAN: AADCC6152H APPELLANT RESPONDENT : Shri Nageshwar Rao, Assessee by Advocate Revenue by : Ms. Neera Malhotra, CIT-DR Date of Hearing : 12-04-2023 Date of Pronouncement : 16-06-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER P…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHIR M BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Thyssenkrupp 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…

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (LTU) , BANGALORE

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

ITA 2835/BANG/2017[2013-14]Status: DisposedITAT Bangalore20 Jan 2023AY 2013-14

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/S.Dell International Services The Additional Commissioner India Private Limited Of Income-Tax (Ltu) V. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. Pan : Aaach1925Q. (Appellant) (Respondent) Appellant By : Sri.T.Suryanarayana, Advocate Respondent By : Sri.Praveen Karanth, Cit-Dr Date Of Pronouncement : 20.01.2023 Date Of Hearing : 13.01.2023 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 30.11.2017 Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company, Engaged In The Business Of Manufacturing & Trading In Computer Systems Including Support & Maintenance Services & Leasing Of Computers. For The Assessment Year 2013-2014, The Return Of Income Was Filed On 30.11.2013 Declaring Total Income Of Rs.22,31,24,760. The Assessment Was Selected For Scrutiny & Notice U/S 143(2) Of The I.T.Act Was Issued On 2 It(Tp)A No.2835/Bang/2017. M/S.Dell International Services India Private Limited. 11.09.2014. During The Course Of Assessment Proceedings, It Was Noticed That The International Transactions Entered By The Assessee With Its Associated Enterprises (Aes) Had Exceeded The Prescribed Limit, Hence, The Matter Was Referred To The Transfer Pricing Officer (Tpo) To Determine The Arm’S Length Price (Alp) Of The Said Transaction. The Tpo Passed Order U/S 92Ca Of The I.T.Act On 19.10.2016. In The Said Order, The Tpo Had Proposed Following Adjustments:-

For Appellant: Sri.T.Suryanarayana, AdvocateFor Respondent: Sri.Praveen Karanth, CIT-DR

Section 143(2)Section 143(3)Section 144CSection 40Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/s.Dell International Services The Additional Commissioner India Private Limited of Income-tax (LTU) v. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. PAN : AAACH1925Q. (Appellant) (Respondent) Appellant by : Sri.T.Suryanarayana, Advocate Respondent by : Sri.Praveen Karanth, CIT-DR Date of Pronouncement : 20.01.2023 Date of Hearing : 13.01.2023 O R D E R Per George George K, JM…

HUBERGROUP INDIA PVT. LTD. (FORMERLY KNOWN AS MICRO INKS PVT. LTD.),VAPI vs. THE ACIT, VAPI CIRCLE,, VAPI

In the result, the appeal of the assessee is partly allowed

ITA 234/AHD/2016[2011-12]Status: DisposedITAT Surat15 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Huber Group India Pvt. Assistant Commissioner Of Ltd. (Formerly Known As Income Tax, Vapi, Circle, Vs Micro Inks Pvt.Ltd.) Shivam Commercial Bilakhia House, Complex, National High Muktanand Marg, Way No.8 Vapi Chala, Vapi-396191 Pan : Aaach 7063 F Appellant / Assessee Respondent / Revenue

Section 144CSection 144C(5)Section 254(1)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) HUBER GROUP INDIA PVT. Assistant Commissioner of LTD. (formerly known as Income Tax, Vapi, Circle, Vs Micro Inks Pvt.Ltd.) Shivam Commercial Bilakhia House, Complex, National High Muktanand Marg, Way No.8 Vapi Chala, Vapi-396191 PAN : AAACH 7063 F Appellant / assessee Respondent / Revenue Assessee by Shri A. Gopalakrishnan, CA/AR Revenue by Shri H.P.Meena, CIT–DR Date of hearing 08.06.2022 Date of pronouncement 15.06.2022 Order under section 254(…

M/S CONTINENTAL AUTOMOTIVE COMPONENTS INDIA PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), BANGALORE

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

ITA 713/BANG/2017[2012-13]Status: DisposedITAT Bangalore24 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No. 713/Bang/2017 Assessment year : 2012-13 M/s. Continental Automotive Vs. The Assistant Commissioner Components (India) Pvt. Ltd., of Income Tax, Plot No.53B, Bommasandra Circle 2(1)(1), Industrial Area, Hosur Road, Bengaluru. Attibele Hobli, Anekal Taluk, Bangalore – 560 099. PAN: AAKCS 9578C APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 29.09.2021 Date…

TNS INDIA PRIVATE LIMITED, HYD,HYDERABAD vs. ACIT, CIRCLE-2(2), HYDERABAD, HYDERABAD

ITA 636/HYD/2016[2011-12]Status: DisposedITAT Hyderabad27 Sept 2021AY 2011-12

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

For Appellant: Shri Deepak ChopraFor Respondent: Shri YVST Sai. (CIT-D.R.)

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘B’ BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER (Through Virtual Hearing) ITA No.627/Hyd/2016 & C.O. No.35/Hyd/2016 (Assessment Year : 2011-12) Dy. Commissioner of Income Tax, Circle 2(2), Hyderabad. …..Appellant. Vs. M/s. TNS India Pvt. Ltd. Hyderabad. PAN AABCN 2278F …..Respondent/Cross Objector. M/s. TNS India Pvt. Ltd. Hyderabad. …..Appellant. Vs. Asst. Commissioner of Income Tax, Circle 2(2), Hyderabad. …..Respondent. Assessee By : Shri Deepak Chopra. Revenue By : Shri YVST Sai. (CIT-D.R.) Date of Hearing…

M/S MAXIM INDIA INTERGRATED CIRCUIT DESIGN PVT LTD ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

In the result, the appeal of the assessee is partly allowed

ITA 1573/BANG/2017[2013-14]Status: DisposedITAT Bangalore02 Nov 2020AY 2013-14

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Gollapinni Mallikarjuna, D.R

Section 143(3)Section 234CSection 40

…IT(TP)A No.1573/Bang/2017 M/s. Maxim India Integrated Circuit Design Pvt. Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.1573/Bang/2017 Assessment Year: 2013-14 M/s. Maxim India Integrated Circuit Design Pvt. Ltd. Deputy 4th Floor Tower B, Commercio @ Mantri, Commissioner of Survey No.51/2, 51/3, 51/4, Income-tax Devarabesanahalli Vs. Circle-4(1)(2) Kariyammana Agrahara VarthurHobli Bengaluru Bengaluru-560 103 PAN NO :AACCM9437E APPELLANT RESPONDENT Appellant by : Shri Padamchand Khin…

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)

…आयकर अपील"य अ"धकरण मुंबई पीठ “ जे ”, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य एवं "ी नबीन कुमार "धान, लेखा सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI N.K.PRADHAN, ACCOUNTANT MEMBER आअसं. 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 बनाम Vs. M/s. Thyssenkrupp Industries India Pvt. Ltd. 154-C, Mittal Tower, 210 Nariman Point, Mumbai 400 021 PAN: AAACK1947K ..... ""तवाद"/Respondent C.O. NO.94/MUM/2014 (Arising out of ITA No…

DCIT, CIR-11(1), KOLKATA, KOLKATA vs. M/S. EPCOS INDIA PVT. LTD., KOLKATA

Appeal of the revenue is dismissed

ITA 1783/KOL/2017[2005-06]Status: DisposedITAT Kolkata10 Jul 2020AY 2005-06

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2005-06 Deputy Commissioner Of Income Tax, Circle-11(1), Kolkata……..........….…..........…........Appellant Vs. M/S. Epcos India Pvt. Ltd............................………………..................................……………..........Respondent Kulia Kanchrapara Road Kalyani, Nadia Pin – 741 251 [Pan : Aaace 4000 H] Appearances By: Shri Sanjay Paul, Addl. Cit D/R & Shri Supriyo Pal, Jcit, Sr. D/R, Appearing On Behalf Of The Revenue. Smt. Rituparna Sinha, Fca & S.C. Giri C.A., Appeared On Behalf Of The Assessee. Date Of Concluding The Hearing : January 15Th, 2020 Date Of Pronouncing The Order : July 10Th, 2020 Order Per J. Sudhakar Reddy, Am :-

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2005-06 Deputy Commissioner of Income Tax, Circle-11(1), Kolkata……..........….…..........…........Appellant Vs. M/s. EPCOS India Pvt. Ltd............................………………..................................……………..........Respondent Kulia Kanchrapara Road Kalyani, Nadia PIN – 741 251 [PAN : AAACE 4000 H] Appearances by: Shri Sanjay Paul, Addl. CIT D/R & Shri Supriyo Pal, JCIT, Sr. D/R, appearing on behalf of the revenue. Smt. Rituparna Sinha, FCA &…

HALDOR TOPSOE INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 985/DEL/2016[2011-12]Status: DisposedITAT Delhi31 Jan 2020AY 2011-12

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri H.P. Agarwal, FCAFor Respondent: Shri Surender Pal, CIT DR

Section 10ASection 143Section 144C(13)Section 271(1)(c)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.985/Del./2016 (Assessment Year : 2011-12) M/s. Haldor Topsoe India Pvt. Ltd., vs. DCIT, Circle 11 (1), Elegance Tower, 2nd Floor, New Delhi. Jasola District Centre, New Delhi – 110 025. (PAN : AABCH7781F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri H.P. Agarwal, FCA Shri Ashish Gupta, FCA Ms. Prashuka Jain, FCA REVENUE BY : Shri Surender Pal, CIT DR Date of Hearing : 08.01.2020 Date of Order : 31.01.2020 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Ap…

DCIT, CIRCLE-10(1), KOLKATA, KOLKATA vs. M/S. DIC INDIA LTD, KOLKATA

In the result, both the appeals of the Revenue are partly allowed

ITA 1363/KOL/2017[2011-12]Status: DisposedITAT Kolkata03 May 2019AY 2011-12

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 14ASection 28Section 36(1)(vii)Section 43B

…M/s. DIC India Ltd. AYs- 2010-11 & 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH, “C” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. Nos. 1362 & 1363/Kol/2017 Assessment Years: 2010-11 & 2011-12 DCIT, Circle 10(1), Kolkata Vs. M/s. DIC India Ltd. (PAN: AABCC 0703 C) Appellant Respondent Date of Hearing 11.02.2019 Date of Pronouncement 03.05.2019 For the Appellant Dr. P.K. Srihari, CIT, DR For the Respondent Shri D.S. Damle, FCA & Shri Akkal Dudhwewala, FCA ORDER Per Shri A.T.Varkey, JM These appeals…

DCIT, CIRCLE-10(1), KOLKATA, KOLKATA vs. M/S. DIC INDIA LTD, KOLKATA

In the result, both the appeals of the Revenue are partly allowed

ITA 1362/KOL/2017[2010-11]Status: DisposedITAT Kolkata03 May 2019AY 2010-11

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 14ASection 28Section 36(1)(vii)Section 43B

NGC NETWORK INDIA P. LTD,MUMBAI vs. ASST CIT CIR 16(1), MUMBAI

In the result, appeal is partly allowed

ITA 2223/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Apr 2019AY 2012-13

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Porus KakaFor Respondent: Shri Manish Kumar Singh

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA no.2223/Mum./2017 (Assessment Year : 2012–13) NGC Network (India) Pvt. Ltd. Star House, Urmi Estate 95, Ganpatrao Kadam Marg ……………. Appellant Lower Parel (W), Mumbai 400 013 PAN – AABCN1401A v/s Asstt. Commissioner of Income Tax ……………. Respondent Central Circle–16(1), Mumbai Revenue by : Shri Manish Kumar Singh Assessee by : Shri Porus Kaka Date of Hearing – 18.03.2019 Date of Order – 30.04.2019 O R D E R PER SAKTIJIT DEY. J.M. This is an appeal by the assessee agai…

HALDOR TOPSOE (I) PVT LTD,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal is partly allowed

ITA 654/DEL/2015[2010-11]Status: DisposedITAT Delhi26 Dec 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Anadee Nath Misshra

For Appellant: Sh. H.P. Aggarwal, FCA, and Ms. Prashuka Jain, CAFor Respondent: Sh. Sanjay I. Bara, CIT (DR)

Section 10ASection 154Section 271(1)(c)Section 92C

…ITA No.-654/Del/2015. Haldor Topsoe India Pvt. Ltd., New Delhi. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘I-1’: NEW DELHI) BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 654/Del/2015 (Assessment Year: 2010-11) Haldor Topsoe India Pvt. Ltd., Deputy Commissioner of Income Elegance Tower, 2nd floor, Vs. Tax, Jasola District Centre, Circle 10(1), New Delhi-110025. New Delhi. PAN No: AABCH7781F APPELLANT RESPONDENT Assessee by : Sh. H.P. Aggarwal, FCA, and Ms. Prashuka Jain, CA Revenue by : Sh. Sanjay I. Bara, CIT (DR) ORDER PER: ANADEE NATH MISSH…

EVALUESERVE.COM PVT. LTD.,GURGAON vs. ACIT, NEW DELHI

ITA 1466/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Aug 2018AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92C

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 6310/DEL/2012 (A.Y 2008-09) Evalueserve.Com Pvt. Ltd. Vs ACIT 701, Guru Apartments, Circle-8(2) Sector-14, Rohini New Delhi New Delhi AAACE8014F (APPELLANT) (RESPONDENT) AND I.T.A .No. 1466/DEL/2015 (A.Y 2010-11) Evalueserve.Com Pvt. Ltd. Vs ACIT 2nd Floor, Tower-A, Circle-8(2) Unitech World-Cyber Park, Jharsa, New Delhi Sector-39 Gurgaon AAACE8014F (RESPONDENT) (APPELLANT) Appellant by Ms. Ananya Kapoor, Adv Sh. Salil Kapoor, Adv Respondent by Sh. Kumar Pranav, Sr. DR Date of Heari…

EVALUESERVE.COM PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

ITA 6310/DEL/2012[2008-09]Status: DisposedITAT Delhi03 Aug 2018AY 2008-09

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92C

HYUNDAI MOTOR INDIA ENGINEERING PRIVATE LIMITED., HYD,HYDERABAD vs. DCIT, CIRCLE-2(2), HYDERABAD, HYDERABAD

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

ITA 87/HYD/2017[2012-13]Status: DisposedITAT Hyderabad08 Jun 2018AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2012-13 Hyundai Motor India Engg. Pvt. Vs. Dy. Commissioner Of Income- Ltd., Hyderabad Tax, Circle – 2(2), Hyderabad.

For Appellant: Shri K.R. VasudevanFor Respondent: Shri K. Srinivasa Reddy

Section 139(1)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2012-13 Hyundai Motor India Engg. Pvt. vs. Dy. Commissioner of Income- Ltd., Hyderabad tax, Circle – 2(2), Hyderabad. PAN – AABCH 7867 C (Appellant) (Respondent) Assessee by : Shri K.R. Vasudevan Revenue by : Shri K. Srinivasa Reddy Date of hearing 09-04-2018 Date of pronouncement 08-06-2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: This appeal is preferred by the assessee against the order passed u/s 143(3) r.w.s. 92CA r.w.s.144C of t…

OWENS-CORNING (INDIA) PRIVATE LIMITED (FORMERLY KNOWN AS OWENS-CORNING (INDIA) LIMITED),MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX RANGE 7(3)(1), MUMBAI

Appeal of the assessee is partly allowed, as above

ITA 5959/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Mar 2018AY 2013-14

Bench: Shri G.S. Pannu & Shri Pawan Singh: (A.Y : 2013-14)

For Appellant: Shri Jehangir D. MistryFor Respondent: Shri Jayant Kumar &

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER : (A.Y : 2013-14) Owens-Corning (India) Private Vs. ACIT, Range-7(3)(1), Limited (Formerly known as Owens- Mumbai (Respondent) Corning (India) Ltd.) 7th floor, Alpha Building, Hiranandani Gardens, Powai, Mumbai 400 076 (Appellant) PAN : AAACO1739M Appellant by : Shri Jehangir D. Mistry, Shri Niraj Sheth & Shri Ketan Ved Respondent by : Shri Jayant Kumar & Shri V. Jenardhanan Date of Hearing : 24/01/2018 Date of Pronouncement : 23/03/2018 O R D E R PER G.S. PANNU, AM…

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