Toyota Kirloskar Motor (P.) Ltd. v. ACIT, LTU

147 Taxmann.com 558Income Tax Appellate Tribunal2023#16756 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 115-O Section 133(6)Section 143(3)Section 144C(13)Section 234B Section 234C Section 271(1)(c)Section 40A(2)

Issues it is cited on

arms length price transfer pricing adjustment tnmm section 92ca international transaction transfer company india total income

Judgments citing Toyota Kirloskar Motor (P.) Ltd. v. ACIT, LTU

M/S. Ntt Data Global Services Private Limited, Bangalore vs. The Joint Commissioner of Income Tax, Special Range- 5, Bangalore

ITA 2533/BANG/2019[2015-16]Status: DisposedITAT Bangalore23 Feb 2026AY 2015-16

For Appellant: Shri Chavali NarayanFor Respondent: Dr. Divya K. J

Section 133(6)Section 143(3)Section 144C(13)Section 144C(5)

…IT(TP)A No.2533/Bang/2019 Assessment Year 2015-2016 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, BENGALURU MS. PADMAVATHY S., ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER IT(TP)A No.2533/Bang/2019 (Assessment Year:2015-2016) NTT DATA Global Delivery Services Private Limited Global Village Tech Park; Tower E, 9th Floor, MylasandraPattanagere Village, Off. Bangalore-Mysore Express Way, RVCE Post, Bengaluru, Karnataka – 560 058 [PAN:AABCK7777J] Appellant Vs Respondent The Joint Commissioner of Income Tax, Special Range – 5, Bengaluru Room No.243, 2nd Floor, BMTC Building, 80 Feet Road, Koramangala, Be…

Dy Commissioner of Income Tax, Central Circle-2 (1), Bengaluru vs. Toyota Kirloskar Motor Pvt. Ltd., Ramanagara

In the result, both the appeals filed by the revenue are dismissed and both the cross objections filed by the assessee are also dismissed as infructuous

ITA 1430/BANG/2024[2009-10]Status: DisposedITAT Bangalore23 Oct 2024AY 2009-10

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Respondent: Shri Sridhar .E, CIT-DR

Section 143(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Toyota Kirloskar Motor Pvt. Ltd., ITA No. The Deputy 2008-09 Plot No. 1, Bidadi 1429/Bang/2024 Commissioner of S.O., Income Tax, Bidadi Industrial Area, Central Circle – 2(1), Ramanagara, Bangalore. ITA No. Karnataka – 562 109. 2009-10 1430/Bang/2024 PAN: AAACT5415B C.O. No. 35/Bang/2024 M/s. Toyota Kirloskar 2008-09 (in ITA No. Motor Pvt. Ltd., The Deputy 1429/Bang/2024) Plot No. 1, Bidadi S.O., Commissioner…

DCIT, Central Circle-2(1), Bengaluru vs. Toyota Kirloskar Motor Pvt. Ltd., Bengaluru

In the result, both the appeals filed by the revenue are dismissed and both the cross objections filed by the assessee are also dismissed as infructuous

ITA 1429/BANG/2024[2008-09]Status: DisposedITAT Bangalore23 Oct 2024AY 2008-09

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Respondent: Shri Sridhar .E, CIT-DR

Section 143(1)Section 92C

Toyota Kirloskar Motor Private Limited, Bangalore vs. DCIT, Circle-7(1)(1), Bangalore

In the result, appeal of the assessee is partly allowed

ITA 863/BANG/2023[2018-19]Status: DisposedITAT Bangalore22 Jan 2024AY 2018-19

Bench: Shri George George K. & Shri Chandra Poojari

For Appellant: Shri Narendra Kumar Jain, A.RFor Respondent: Shri Senthil Kumar N., D.R

Section 40A(2)

…IT(TP)A No.863/Bang/2023 M/s. Toyota Kirloskar Motor Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.863/Bang/2023 Assessment Year: 2018-19 M/s. Toyota Kirloskar Motor Pvt. Ltd. Plot No.1, Bidadi Industrial Area DCIT SO Bidadi, Ramanagar Vs. Circle-7(1)(1) Bengaluru 562 109 Bangalore PAN NO : AAACT5415B APPELLANT RESPONDENT Assessee by : Shri Narendra Kumar Jain, A.R. Revenue by : Shri Senthil Kumar N., D.R. Date of Hearing : 18.01.2024 Date of Pronouncement : 22.01.2024 O R…

M/S. Tata Power Solar Systems Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 7(1)(1), Bangalore

In the result, the appeal of the assessee stands allowed

ITA 2396/BANG/2019[2004-05]Status: DisposedITAT Bangalore17 May 2023AY 2004-05

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2004-05 M/S. Tata Power Solar Systems Limited, Acit, No.78, Hosur Road, Circle – 7(1)(1), Electronic City, Vs. Bengaluru. Bengaluru – 560 100. Pan : Aaact 4660 J Appellant Respondent Assessee By : Shri. Vikram Udupa, Advocate Revenue By : Shri. Sunil Kumar Singh, Cit-2(Dr)(Itat), Bengaluru Date Of Hearing : 08.05.2023 Date Of Pronouncement : 17.05.2023

For Appellant: Shri. Vikram Udupa, AdvocateFor Respondent: Shri. Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru

Section 143(3)Section 250Section 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2004-05 M/s. Tata Power Solar Systems Limited, ACIT, No.78, Hosur Road, Circle – 7(1)(1), Electronic City, Vs. Bengaluru. Bengaluru – 560 100. PAN : AAACT 4660 J APPELLANT RESPONDENT Assessee by : Shri. Vikram Udupa, Advocate Revenue by : Shri. Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru Date of hearing : 08.05.2023 Date of Pronouncement : 17.05.2023 O R D E R Per George George K, Judicial Member : This appeal at the instance of the assessee…