Audi Ag, Mumbai vs. Addl DIT RG 1(1), Mumbai
In the result, appeal of the assessee is allowed
ITA 7335/MUM/2012[2009-10]Status: DisposedITAT Mumbai03 Sept 2019AY 2009-10
Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhaudi Ag Adit Range-1(1), C/O S R B C & Associates, Aayakar Bhavan, M.K. Road, 14Th Floor, The Ruby, 29 Mumbai-400020. Senapati Bapat Marg, Vs. Dadar (West), Mumbai-400028. Pan: Aahca3173A Appellant Respondent Audi Ag Adit Range-1(1), C/O S R B C & Associates, Aayakar Bhavan, M.K. Road, 14Th Floor, The Ruby, 29 Mumbai-400020. Senapati Bapat Marg, Vs. Dadar (West), Mumbai-400028. Pan: Aahca3173A Appellant Respondent Appellant By : Shri Rajan Vora/Nimesh Vora/ Sajan Choksi (Ar) Respondent By : Shri V. Sreekar (Cit-Dr) With Nishant Samaiya (Dr) Date Of Hearing : 26.08.2019 Date Of Pronouncement : 03.09.2019 Order Under Section 254(1)Of Income Tax Act Per Pawan Singh; 1. These Two Appeal By Assessee Are Directed Against The Assessment Order Passed Under Section 143(3) Read With Section 144(C)(13) In Pursuance Of Direction Of Dispute Resolution Panel-I Under Section 144(C)(5) Dated
For Appellant: Shri Rajan Vora/Nimesh Vora/For Respondent: Shri V. Sreekar (CIT-DR) with Nishant Samaiya (DR)
Section 143(3)Section 144Section 144C(13)Section 254(1)Section 9Section 90(2)
…Similar view has also been taken by the Special Bench of Delhi Tribunal in case of Motorola Inc & Others v. DIT (2005) 95 ITD 269 (refer page nos. 580, 589 & 591 of Paper Book Volume II) and the Authority for Advance Rulings in case of TVVM Ltd. v. CIT (1999) 237 ITR 230 (Refer page 600 & 618 of Paper Book Volume II). The Hon'ble Delhi Tribunal has in the case of Western Union Financial Services Inc ( 104 ITD 34) (Refer Pg 522 & 547 of Paper Book Volume II) observed that there is no evidence to show that the extent of their activities for the assessee, compared to oil their activities, is so large that it can be…
