Transwitch India (P.) Ltd. v. Dy. CIT

21 Taxmann.com 257High Court2012#12435 most cited

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 10C Section 10D Section 143(3)Section 144B Section 144C(13)Section 144C(2)Section 270A Section 271AA

Issues it is cited on

comparable companies transfer pricing adjustment section 92ca section 92c section 92 international transaction appeal before the tribunal transfer company india business

Judgments citing Transwitch India (P.) Ltd. v. Dy. CIT

D S TRADING,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 1885/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad20 Jun 2025AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri Prathvi Raj Meena, CIT-DR

Section 143(3)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 1885/Ahd/2024 (Assessment Year: 2021-22) D S Trading Co., Income Tax Officer, Vs. 16-B, Kalyan Baug Society, Nr. Ward 1(1)(1), Old Dhor Bazar, Baliakaka Road, Ahmedabad. Kankaria, Ahmedabad-380028 [PAN : AAGFD 1637 E] (Appellant) .. (Respondent) Appellant by : Shri Dhinal Shah, AR Respondent by: Shri Prathvi Raj Meena, CIT-DR Date of Hearing 15.04.2025 Date of Pronouncement 20.06.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- By way of this appeal, the assess…

M/S DENSO KIRLOSKAR INDUSTRIES PVT.LTD.,,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE

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

ITA 73/BANG/2017[2012-13]Status: DisposedITAT Bangalore20 Jul 2022AY 2012-13

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri V.S. Chakrapani, CIT(DR)(ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No. 73/Bang/2017 Assessment year : 2012-13 Denso Kirloskar Industries Pvt. Ltd., Vs. The Assistant Commissioner of 30th KM Stone, Tumkur Road, Income-tax – LTU, NH 4, Vishveshwarapura, Circle 1, Nelamangala, Bengaluru. Bengaluru – 562 123. PAN: AABCO 0042P ASSESSEE RESPONDENT Assessee by : Shri T. Suryanarayana, Advocate Respondent by : Shri V.S. Chakrapani, CIT(DR)(ITAT), Bengaluru. Date of hearing : 23.06.2022 Date of Pronouncement : 20.07.2022 O R D E R P…

M/S CONTINENTAL AUTOMOTIVE COMPONENTS INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), BANGALORE

In the result, the appeal is partly allowed

ITA 129/BANG/2019[2014-15]Status: DisposedITAT Bangalore29 Mar 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year :2014-15 M/S. Continental Automotive Vs. Dcit, Components India Pvt. Ltd., Circle – 2(1)(1), Plot No.53B, Bommasandra Industrial Bengaluru. Area, Hosur Road, Attibele Hobli, Anekal Taluk, Bengaluru–560 099. Pan : Aakcs 9578 C Appellant Respondent Assessee By : Shri. T. Suryanarayana, Senior Advocate Revenue By : Shri. Mudavathu Harish Chandra Naik, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 21.03.2022 Date Of Pronouncement : 29.03.2022 O R D E R

For Appellant: Shri. T. Suryanarayana, Senior AdvocateFor Respondent: Shri. Mudavathu Harish Chandra Naik, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year :2014-15 M/s. Continental Automotive Vs. DCIT, Components India Pvt. Ltd., Circle – 2(1)(1), Plot No.53B, Bommasandra Industrial Bengaluru. Area, Hosur Road, Attibele Hobli, Anekal Taluk, Bengaluru–560 099. PAN : AAKCS 9578 C APPELLANT RESPONDENT Assessee by : Shri. T. Suryanarayana, Senior Advocate Revenue by : Shri. Mudavathu Harish Chandra Naik, CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.03.2022 Date of Pronouncement : 29.03.2022 O R D E R Per N.…

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…

EVALUESERVE.COM P.LTD,NEW DELHI vs. ACIT, CIRCLE-8(2), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 5148/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Jan 2020AY 2011-12

Bench: Shri N.K. Billaiya & Shri N.K. Choudhary

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Dinesh Antil. Sr. DR

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-1’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI N.K. CHOUDHARY, JUDICIAL MEMBER SA No. 531/DEL/19 & [Assessment Year: 2011-12] Evalueserve.com Pvt Ltd Vs. The A.C.I.T A-47, Lower Ground Floor Circle – 8(2) Hauz Khas, New Delhi New Delhi PAN: AAACE 8014 E [Appellant] [Respondent] Date of Hearing : 22.01.2020 Date of Pronouncement : 28.01.2020 Assessee by : Shri Salil Kapoor, Adv Ms. Ananya Kapoor, Adv Revenue by : Shri Dinesh Antil. Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the assessee is preferred…

GIESECKE & DEVRIENT INDIA PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

ITA 5924/DEL/2012[2008-09]Status: DisposedITAT Delhi23 Aug 2018AY 2008-09

Bench: Shri Pramod Kumar & Shri Sudhanshu Srivastava

Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’ NEW DELHI BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-5924/Del/2012 (Assessment Year: 2008-09) Giesecke & Devrient India vs DCIT Pvt. Ltd. Circle-12(1), Corporate Office, Plot #57, Central Revenue Building Sector-44 New Delhi Gurgaon PAN : AABCG4223D Assessee by Sh. Harpreet Ajmani, Adv., Sh. Rohan Khare, Adv. Revenue by Ms. Vatsala Jha, CIT, DR Date of Hearing 24.05.2018 Date of Pronouncement 23.08.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. This present appeal by the assessee is preferred agains…

TELELOGIC INDIA PRIVATE LIMITED,BANGALORE vs. ACIT, BANGALORE

In the result, the appeal stands partly allowed for statistical purpose

ITA 22/BANG/2012[2005-06]Status: DisposedITAT Bangalore29 Nov 2016AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri S. Jayaraman

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. Kamaladhar, Standing Counsel

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER IT(TP)A No.22/Bang/2012 Assessment year : 2005-06 M/s. Telelogic India Pvt. Ltd., Assistant Commissioner of C/o. IBM India Private Limited, Income Tax, III Floor, Subramanya Arcade, Vs. Circle-12(4), 12, Bannerghatta Road, Bengaluru Bengalure–560029. PAN: AABCT 3727 D APPELLANT RESPONDENT Assessee by : Shri. Padam Chand Khincha, CA Revenue by : Shri. Kamaladhar, Standing Counsel Date of hearing : 20.10.2016 Date of : 29.11.2016 Pronouncement O R D E R Per Sunil…

ITO 10(3)(4), MUMBAI vs. KEYSTONE SOLUTION P. LTD, MUMBAI

In the result, appeal stands partly allowed for statistical purpose

ITA 4508/MUM/2011[2005-06]Status: DisposedITAT Mumbai19 Oct 2016AY 2005-06

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri M. MuzaliFor Respondent: Shri N.K. Chand

Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA no.4508/Mum./2011 (Assessment Year : 2005–06) Income Tax Officer Ward–10(3)(4) Aayakar Bhawan ……………. Appellant 101, M.K. Road, Mumbai v/s M/s. Keystone Solution P. Ltd. Block no.48, DEF Godrej Industries Complex Pirojshshnagar Gate no.4 ……………. Respondent Eastern Express Highway Vikhroli (E), Mumbai 400 079 PAN – AACCS7667Q Revenue by : Shri N.K. Chand Assessee by : Shri M. Muzali Date of Hearing – 21.07.2016 Date of Order – 19.10.2016 O R D E R PER SAKTIJIT DEY, J.M.…