Topstar Mercantile Pvt. Ltd. Vs. ACIT 225 CTR 351 (Bom.) 2. Mahindra & Mahindra v. DCIT

64 Taxmann.com 462Reported decision#21203 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 352,026 Indian tax judgments — from 2018 to 2020.

Judgments citing Topstar Mercantile Pvt. Ltd. Vs. ACIT 225 CTR 351 (Bom.) 2. Mahindra & Mahindra v. DCIT

Lockheed Martin India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 1701/DEL/2015[2010-11]Status: DisposedITAT Delhi07 Feb 2020AY 2010-11

Bench: Shri N.K. Billaiya & Shri N.K. Choudhary[Assessment Year: 2010-11]

For Appellant: Shri Sumit Mangal, AdvFor Respondent: Shri Dinesh Antil, Sr. DR
Section 143(3)

…n our considered opinion, the functional profile of this company is different from that of the assessee company and hence the same should be excluded from the list of comparable companies while computing the ALP.” 19. In the case of Trend Micro India (P) Ltd 64 Taxmann.com 462, again Aptico Ltd was excluded for the reasons given below: “7.3 A careful perusal of the operations carried out by Apitco Limited reveals that this company is providing services in the nature of Project report preparation, Technical and economic studies, Feasibility studies, Micro enterprise development, Skill development, Project manag…

Gera Developments Pvt. Ltd., Pune vs. Commissioner of Income-Tax (Appeals) -1

In the result, appeal of the Revenue is dismissed

ITA 1609/PUN/2014[2005-06]Status: DisposedITAT Pune01 Jun 2018AY 2005-06

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 597/Pun/2013 िनधा"रण वष" / Assessment Year : 2005-06

For Appellant: Shri Nilesh Khandelwal & Shri Rajiv ThakkarFor Respondent: Shri Ajay Modi, JCIT
Section 133ASection 154Section 69

…आयकर अपीलीय अिधकरण, पुणे "ायपीठ “ए” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी डी "ी डी. क"णाकरा क"णाकरा राव लेखा सद"य सद"य "ी "ी क"णाकरा क"णाकरा राव , लेखा सद"य सद"य डी डी राव राव लेखा लेखा एवं "ी "ी िवकास िवकास अव"थी अव"थी, "याियक "याियक सद"य सद"य केकेकेके सम" सम" एवं "ी "ी अव"थी अव"थी "याियक "याियक सद"य सद"य सम" सम" एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No. 597/PUN/2013 िनधा"रण वष" / Assessment Year : 2005-06 Gera Developments Pvt. Ltd., M/s. MZSK & Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wel…

Dy. CIT, Circle 1(2), Pune vs. Gera Development Pvt. Ltd., Pune

In the result, appeal of the Revenue is dismissed

ITA 767/PUN/2013[2005-06]Status: DisposedITAT Pune01 Jun 2018AY 2005-06

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 597/Pun/2013 िनधा"रण वष" / Assessment Year : 2005-06

For Appellant: Shri Nilesh Khandelwal & Shri Rajiv ThakkarFor Respondent: Shri Ajay Modi, JCIT
Section 133ASection 154Section 69

…आयकर अपीलीय अिधकरण, पुणे "ायपीठ “ए” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी डी "ी डी. क"णाकरा क"णाकरा राव लेखा सद"य सद"य "ी "ी क"णाकरा क"णाकरा राव , लेखा सद"य सद"य डी डी राव राव लेखा लेखा एवं "ी "ी िवकास िवकास अव"थी अव"थी, "याियक "याियक सद"य सद"य केकेकेके सम" सम" एवं "ी "ी अव"थी अव"थी "याियक "याियक सद"य सद"य सम" सम" एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No. 597/PUN/2013 िनधा"रण वष" / Assessment Year : 2005-06 Gera Developments Pvt. Ltd., M/s. MZSK & Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wel…

Gera Developments Pvt. Ltd., Pune vs. Asst. CIT, Circle 1(2), Pune

In the result, appeal of the Revenue is dismissed

ITA 597/PUN/2013[2005-06]Status: DisposedITAT Pune01 Jun 2018AY 2005-06

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 597/Pun/2013 िनधा"रण वष" / Assessment Year : 2005-06

For Appellant: Shri Nilesh Khandelwal & Shri Rajiv ThakkarFor Respondent: Shri Ajay Modi, JCIT
Section 133ASection 154Section 69

…आयकर अपीलीय अिधकरण, पुणे "ायपीठ “ए” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी डी "ी डी. क"णाकरा क"णाकरा राव लेखा सद"य सद"य "ी "ी क"णाकरा क"णाकरा राव , लेखा सद"य सद"य डी डी राव राव लेखा लेखा एवं "ी "ी िवकास िवकास अव"थी अव"थी, "याियक "याियक सद"य सद"य केकेकेके सम" सम" एवं "ी "ी अव"थी अव"थी "याियक "याियक सद"य सद"य सम" सम" एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No. 597/PUN/2013 िनधा"रण वष" / Assessment Year : 2005-06 Gera Developments Pvt. Ltd., M/s. MZSK & Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wel…

Topstar Mercantile Pvt. Ltd. Vs. ACIT 225 CTR 351 (Bom.) 2. Mahindra & Mahindra v. DCIT (64 Taxmann.com 462) — Cited in 4 Judgments | BharatTax