Trib.) 10.Toyota Kirloskar Motors (P.) Ltd. v. Asstt. CIT

28 Taxmann.com 293Reported decision2012#12546 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2015 to 2022.

Issues it is cited on

section 92c(2)specified domestic transactiontested partytransactional net margin methodcomparable companiesmost appropriate methodarm's length priceassociated enterprisestnmmsection 92casection 92cassociated enterprise

Judgments citing Trib.) 10.Toyota Kirloskar Motors (P.) Ltd. v. Asstt. CIT

M/S Tokai Rika Minda India Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Cicle-7(1)(1), Bangalore

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

ITA 1513/BANG/2017[2013-14]Status: DisposedITAT Bangalore29 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri K.R. Vasudevan, A.RFor Respondent: Dr. Manjunath Karkihalli, D.R
Section 143(3)Section 92CSection 92C(2)

…IT(TP)A No.1513/Bang/2017 M/s. Tokai Rika Minda India Pvt. Ltd., Nelamangala Taluk IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.1513/Bang/2017 Assessment Year: 2013-14 M/s. Tokai Rika Minda India Pvt. Ltd. Plot No.365 Sompura KIADB Industrial Area Deputy Commissioner of Dobba Set Vs. Income-tax Nelamangala Taluk Circle 7(1)(1) Bangalore Rural Dist 562 111 Bangalore PAN NO : AADCT0271C APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, A.R. Respondent by : Dr. Manjunath Karkihalli, D.R. Da…

M/S. Steer Engineering Pvt. Ltd., Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-6(1)(2), Bengaluru

In the result, appeal of the Assessee is partly allowed

ITA 2071/BANG/2018[2012-13]Status: DisposedITAT Bangalore27 Apr 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathyassessment Year : 2012-13 M/S. Steer Engineering Private Limited, Vs. Dcit, No.290, 4Th Main, 4Th Phase, Circle – 6(1)(2), Peenya Industrial Area, Nagawara, Bengaluru. Bengaluru – 560 058. Pan : Aabcs 8840 E Appellant Respondent Assessee By : Shri. Narendra Jain, Advocate Revenue By : Mrs. Susan D. George, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 18.04.2022 Date Of Pronouncement : 27.04.2022

For Appellant: Shri. Narendra Jain, AdvocateFor Respondent: Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru
Section 144CSection 92(1)Section 92ASection 92A(1)Section 92CSection 92C(2)Section 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER Assessment Year : 2012-13 M/s. STEER ENGINEERING PRIVATE LIMITED, Vs. DCIT, No.290, 4th Main, 4th Phase, Circle – 6(1)(2), Peenya Industrial Area, Nagawara, Bengaluru. Bengaluru – 560 058. PAN : AABCS 8840 E APPELLANT RESPONDENT Assessee by : Shri. Narendra Jain, Advocate Revenue by : Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.04.2022 Date of Pronouncement : 27.04.2022 O R D E R Per N. V. Vasudevan, Vice President : . V. Vasudevan This is an app…

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…

M/S I2 Technolgoies Software Pvt Ltd, Bangalore vs. Commissioner of Income Tax (Appeals)IV, Bangalore

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

ITA 1208/BANG/2014[2005-06]Status: DisposedITAT Bangalore23 Mar 2018AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boazit(Tp)A No.1208/Bang/2014 Assessment Year : 2005-06 M/S. Jda Software Private Vs. Additional Commissioner Of Limited Income Tax, (‘Erstwhile I2 Technologies India Range 11, Pvt. Ltd.,) Bengaluru. Tower A, Mantri Commercio, Near Sakra World Hospital, Outer Ring Road, Bellandur, Bengaluru-560103. Pan : Aaaci7334Q Appellant Respondent Assessee By : Shri. Arvind V. Sonde, Advocate Revenue By : Shri. C. H. Sundar Rao, Cit-Dr-I Date Of Hearing : 22.02.2018 Date Of Pronouncement : 23.02.2018

For Appellant: Shri. Arvind V. Sonde, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT-DR-I
Section 10Section 133(6)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER IT(TP)A No.1208/Bang/2014 Assessment year : 2005-06 M/s. JDA Software Private Vs. Additional Commissioner of Limited Income Tax, (‘Erstwhile i2 Technologies India Range 11, Pvt. Ltd.,) Bengaluru. Tower A, Mantri Commercio, Near Sakra World Hospital, Outer Ring Road, Bellandur, Bengaluru-560103. PAN : AAACI7334Q APPELLANT RESPONDENT Assessee by : Shri. Arvind V. Sonde, Advocate Revenue by : Shri. C. H. Sundar Rao, CIT-DR-I Date of hearing : 22.02.2018 Date of Pronounc…

DCIT vs. M/S Google India Pvt. Ltd

In the result, revenue’s appeal and C

ITA 1298/BANG/2013[2005-06]Status: DisposedITAT Bangalore03 Mar 2017AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri S Jayaramanrevenue’S Appeal

For Appellant: Shri. S. P. Singh, CA & Shri. Ujwal Tiwari, CAFor Respondent: Smt. Renuka Devi, JCIT
Section 10ASection 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI S JAYARAMAN, ACCOUNTANT MEMBER Revenue’s Appeal IT(TP)A No.1298/Bang/2013 Assessment years : 2005-06 Dy. Commissioner of Income Tax, M/s. Google India Pvt. Ltd., Circle 11(3), Prestige Sigma, I Floor, R. P. Bhavan, Vs. 3, Vittal Mallya Road, Nrupathunga Road, Bengaluru-560001. Bengaluru. PAN : AACCG0527D APPELLANT RESPONDENT Assessee’s CO CO No. 13/Bang/2016 Assessment year : 2005-06 M/s. Google India Pvt. Ltd., Dy. Commissioner of Income Tax, Bengaluru-560001. Circle 11(3), Bengaluru. PAN : AAC…

M/S Luwa India Pvt. Ltd., Bangalore vs. ACIT, Bangalore

In the result, the appeal of the revenue is dismissed and the appeal of the

ITA 568/BANG/2012[2007-08]Status: DisposedITAT Bangalore26 Aug 2016AY 2007-08

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Appellant: S/Shri P.K. Prasad & Umashankar, AdvocatesFor Respondent: Dr.P.K. Srihari, CIT (D.R.)
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ A ” BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.(T.P) A. No.568/Bang/2012 & C.O. No.31/Bang/2015 (Assessment Year : 2007-08) M/s. Luwa India Pvt. Ltd. Vs. Asst. Commissioner of Income No.95, Industrial Suburb, Tax, II Stage, Tumkur Road, Circle 11(5), Bangalore. Yeshwanthpura, Bangalore-560 022 PAN AAACL 3106B Appellant Respondent. I.T.(T.P) A. No.581/Bang/2012 (Assessment Year : 2007-08) (By Revenue) Assessee By : S/Shri P.K. Prasad & Umashankar, Advocates. Revenue By : Dr.P.K. Srihari, CIT (D.R.) Date of…

DCIT vs. M/S Genisys Integrating Systems (India) Pvt. Ltd., Bangalore

In the result, the revenue’s appeal is dismissed and the

ITA 869/BANG/2013[2005-06]Status: DisposedITAT Bangalore30 Nov 2015AY 2005-06

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Ramarao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 10A

….)-TP 7. DCIT Vs Petro Araldite Pvt.Ltd TS-201-ITAT-2013(Mum)-TP 8. Ariston Thermo India Ltd. Vs DCIT TS-221-ITAT-2013 (Pune)-TP 9. Honeywell Technology Solutions Pvt.Ltd Vs DCITIT(TP)A No.1344/Bang/2011 10. M/s Toyota Kirloskar Motors Pvt. Ltd Vs ACIT (2012) 28 Taxmann.com 293 (bang.). Therefore, we do not find any reason to interfere with the reasoning of the learned CIT(A). Hence, these grounds of appeal filed by the revenue are dismissed. 21. Ground no.5 challenges the directions of the learned CIT(A) to exclude Ms/s Nucleus Netsoft & GIS Ind. Ltd from the list of comparables selected by the TPO. The CIT…

Trib.) 10.Toyota Kirloskar Motors (P.) Ltd. v. Asstt. CIT (28 Taxmann.com 293) — Cited in 8 Judgments | BharatTax