Toll Global Forwarding India Pvt. Ltd. v. DCIT

51 Taxmann.com 342Reported decision2014#16351 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 10AASection 143(3)Section 244ASection 250Section 254Section 37(1)Section 80A(5)Section 80JJAA

Issues it is cited on

international transactiontransfercompanysection 143(3)indiabusinessdocumentinterest

Judgments citing Toll Global Forwarding India Pvt. Ltd. v. DCIT

INFOSYS LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1530/BANG/2024[2013-14]Status: DisposedITAT Bangalore06 Aug 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2013-14

For Appellant: Sri Padam Chand Khincha – CAFor Respondent: Smt Srinandini Das – CIT - DR
Section 10ASection 143(3)Section 250Section 254Section 80A(5)

…ITA No.1530/Bang/2024 Infosys Limited IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2013-14 Infosys Limited Dy. Commissioner of Income Tax Plot 44, Konappana Agrahara Circle – 3(1)(1) Hosur Road, Konappana BMTC Building, 80 Feet Road Bangalore – 560100 Vs. Koramangala, Bangalore – 560095 Karnataka Karnataka PAN: AAACI4798L APPELLANT RESPONDENT Assessee by : Sri Padam Chand Khincha – CA Department by : Smt Srinandini Das – CIT - DR Date of Hearing : 09.05.2025 Date of Pronouncement : 06.08.2025 O…

PAREXEL INTERNATIONAL SERVICES INDIA PVT.LTD,,CHANDIGARH vs. ACIT,CIRCLE-5(1),(NEAC), CHANDIGARH

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

ITA 129/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh28 Oct 2024AY 2016-17

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Dhanesh Bafna, CAFor Respondent: Shri Reuben Mathew Jacob, Addl. CIT, Sr. DR
Section 143(3)Section 234BSection 271(1)(C)

…is the method which is the most suited to a particular scenario, which needs must be applied. And herein, it is the OM which is the one which is the most suited, to the transaction entered into by the assessee. ‘Toll Global Forwarding India(P) Ltd. Vs. DCIT’; 51 Taxmann.com 342, rendered by the Delhi ITAT is directly on the issue. It holds that ‘the other method is not a residual method in the sense that it is not a condition precedent for the application of this method that all other methods, i.e., the methods set out in sections 92C(1(a) to 92C(1)(e) and as elaborated under rule 10B(1)(a) to (e), must fail and…

TAKENAKA INDIA PVT LTD,GURGAON vs. JCIT (OSD) CIRCLE-25(1), GURGAON

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

ITA 5581/DEL/2019[2012-13]Status: DisposedITAT Delhi29 May 2024AY 2012-13

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia[Assessment Year : 2012-13] M/S. Takenaka India Pvt.Ltd., Vs Cit (A)-44, First Floor, Tower-C, Vatika First New Delhi. India Place, Mehrauli Gurgaon Road, Gurgaon, Haryana-122002. Pan-Aadct6143P Appellant Respondent Appellant By Shri Ashutosh Mohan Rastogi & Shri Dhruv Seth, Adv. Respondent By Shri Gaurav Bansal, Sr. Dr Date Of Hearing 15.04.2024 Date Of Pronouncement 29.05.2024 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By Commissioner Of Income Tax (Appeals) (“Cit(A)”)-44, New Delhi Dated 24.04.2019 For The Assessment Year 2012-13. 2. The Assessee Has Assailed The Correctness Of The Order On Following Grounds:-

Section 143(2)Section 143(3)Section 250(6)Section 271(1)(c)Section 92CSection 92C(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER [Assessment Year : 2012-13] M/s. Takenaka India Pvt.Ltd., vs CIT (A)-44, First Floor, Tower-C, Vatika First New Delhi. India Place, Mehrauli Gurgaon Road, Gurgaon, Haryana-122002. PAN-AADCT6143P APPELLANT RESPONDENT Appellant by Shri Ashutosh Mohan Rastogi & Shri Dhruv Seth, Adv. Respondent by Shri Gaurav Bansal, Sr. DR Date of Hearing 15.04.2024 Date of Pronouncement 29.05.2024 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee is directed against…

DCIT, NEW DELHI vs. M/S. NOBLE RESOURCE AND TRADING INDIA PVT. LTD,, NEW DELHI

In the result appeal of the assessee is partly allowed

ITA 3155/DEL/2013[2007-08]Status: DisposedITAT Delhi05 May 2016AY 2007-08

Bench: I. C. Sudhir & Shri Prashant Maharishidcit, Noble Resources & Trading India Pvt. Ltd., 1A-D, Circle-13(1), Room No. 406, Vandana Building, Vs. C.R. Building, Ip Estate, 11, Tolstoy Marg, New Delhi New Delhi Pan:Aaaca0443N (Appellant) (Respondent) Noble Resources & Trading India Pvt. Acit (Osd), Ltd., 1A-D, Vandana Building, Cit-V, Vs. 11, Tolstoy Marg, New Delhi New Delhi Pan:Aaaca0443N (Appellant) (Respondent) Noble Resources & Trading India Pvt. Ito, Ltd., 1A-D, Vandana Building, Ward-13(3), Vs. 11, Tolstoy Marg, New Delhi C.R. Building, Pan:Aaaca0443N New Delhi (Appellant) (Respondent)

For Appellant: Sh. Aseem Chawla, AdvFor Respondent: Sh. H. K. Chaudhary, CIT DR
Section 92

…om 01.04.2012 , applicable from AY 2012-13 it is retrospective in effect from the time when transfer pricing provisions introduced in India. For this proposition, he relied on the decision of coordinate bench in Toll Global Forwarding India Pvt. Ltd. Vs. DCIT 51 Taxmann.com 342 and Geodis Overseas Pvt. Ltd. Vs. DCIT 53 Taxmann.com 362. Regarding the acceptability of quotations and external CUP data submitted by the assessee he relied on the decision of Hon‟ble Gujarat High Court in CIT Vs. Adani Wilmar Ltd.[ Tax Appeal No.240 of 2014 dated 07.04.2014] wherein Hon‟ble High Court rejected the objection of the TPO w…

NOBLE RESOURCES & TRADING INDIA PVT. LTD.,NEW DELHI vs. ACIT (OSD), NEW DELHI

In the result appeal of the assessee is partly allowed

ITA 3132/DEL/2013[2007-08]Status: DisposedITAT Delhi05 May 2016AY 2007-08

Bench: I. C. Sudhir & Shri Prashant Maharishidcit, Noble Resources & Trading India Pvt. Ltd., 1A-D, Circle-13(1), Room No. 406, Vandana Building, Vs. C.R. Building, Ip Estate, 11, Tolstoy Marg, New Delhi New Delhi Pan:Aaaca0443N (Appellant) (Respondent) Noble Resources & Trading India Pvt. Acit (Osd), Ltd., 1A-D, Vandana Building, Cit-V, Vs. 11, Tolstoy Marg, New Delhi New Delhi Pan:Aaaca0443N (Appellant) (Respondent) Noble Resources & Trading India Pvt. Ito, Ltd., 1A-D, Vandana Building, Ward-13(3), Vs. 11, Tolstoy Marg, New Delhi C.R. Building, Pan:Aaaca0443N New Delhi (Appellant) (Respondent)

For Appellant: Sh. Aseem Chawla, AdvFor Respondent: Sh. H. K. Chaudhary, CIT DR
Section 92

…om 01.04.2012 , applicable from AY 2012-13 it is retrospective in effect from the time when transfer pricing provisions introduced in India. For this proposition, he relied on the decision of coordinate bench in Toll Global Forwarding India Pvt. Ltd. Vs. DCIT 51 Taxmann.com 342 and Geodis Overseas Pvt. Ltd. Vs. DCIT 53 Taxmann.com 362. Regarding the acceptability of quotations and external CUP data submitted by the assessee he relied on the decision of Hon‟ble Gujarat High Court in CIT Vs. Adani Wilmar Ltd.[ Tax Appeal No.240 of 2014 dated 07.04.2014] wherein Hon‟ble High Court rejected the objection of the TPO w…

NOBLE RESOURCES & TRADING INDIA PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result appeal of the assessee is partly allowed

ITA 6470/DEL/2012[2008-09]Status: DisposedITAT Delhi05 May 2016AY 2008-09

Bench: I. C. Sudhir & Shri Prashant Maharishidcit, Noble Resources & Trading India Pvt. Ltd., 1A-D, Circle-13(1), Room No. 406, Vandana Building, Vs. C.R. Building, Ip Estate, 11, Tolstoy Marg, New Delhi New Delhi Pan:Aaaca0443N (Appellant) (Respondent) Noble Resources & Trading India Pvt. Acit (Osd), Ltd., 1A-D, Vandana Building, Cit-V, Vs. 11, Tolstoy Marg, New Delhi New Delhi Pan:Aaaca0443N (Appellant) (Respondent) Noble Resources & Trading India Pvt. Ito, Ltd., 1A-D, Vandana Building, Ward-13(3), Vs. 11, Tolstoy Marg, New Delhi C.R. Building, Pan:Aaaca0443N New Delhi (Appellant) (Respondent)

For Appellant: Sh. Aseem Chawla, AdvFor Respondent: Sh. H. K. Chaudhary, CIT DR
Section 92

…om 01.04.2012 , applicable from AY 2012-13 it is retrospective in effect from the time when transfer pricing provisions introduced in India. For this proposition, he relied on the decision of coordinate bench in Toll Global Forwarding India Pvt. Ltd. Vs. DCIT 51 Taxmann.com 342 and Geodis Overseas Pvt. Ltd. Vs. DCIT 53 Taxmann.com 362. Regarding the acceptability of quotations and external CUP data submitted by the assessee he relied on the decision of Hon‟ble Gujarat High Court in CIT Vs. Adani Wilmar Ltd.[ Tax Appeal No.240 of 2014 dated 07.04.2014] wherein Hon‟ble High Court rejected the objection of the TPO w…

Toll Global Forwarding India Pvt. Ltd. v. DCIT (51 Taxmann.com 342) — Cited in 6 Judgments | BharatTax