Trib.) and Deputy Commissioner of Income-tax-CC-2(3), Mumbai v. Asian Star Company Ltd.

116 Taxmann.com 448Reported decision2020#22102 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 92d(3)section 92ca(2)section 271gcost plus methodsection 92dsection 92ca(1)arms length pricecup methodsection 273bsection 92ca(3)arm's length pricereasoned order

Judgments citing Trib.) and Deputy Commissioner of Income-tax-CC-2(3), Mumbai v. Asian Star Company Ltd.

Asst. Commissioner of Income Tax, Central Circle-3, Surat vs. Antrix Diamond Exports Pvt. Ltd., Mumbai

In the result, these three appeals filed by the Revenue are dismissed

ITA 178/SRT/2022[2014-15]Status: DisposedITAT Surat21 Mar 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.176 To 178/Srt/2022 Assessment Years: (2012-13 To 2014-15) (Physical Hearing) The Acit, Central Circle-3, Vs. Antrix Diamond Exports Pvt. Ltd., Surat. 1006, Free Press Mark, Raheja Centre Nariman Point, Mumbai – 400021. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaca3403G (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee By Ms Ekta Sanghvi, Ca Revenue By Shri Ashok B. Koli, Cit(Dr) Date Of Hearing 10/02/2023 21/03/2023 Date Of Pronouncement

Section 271GSection 92CSection 92D(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA Nos.176 to 178/SRT/2022 Assessment Years: (2012-13 to 2014-15) (Physical Hearing) The ACIT, Central Circle-3, Vs. Antrix Diamond Exports Pvt. Ltd., Surat. 1006, Free Press Mark, Raheja Centre Nariman Point, Mumbai – 400021. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACA3403G (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee by Ms Ekta Sanghvi, CA Revenue by Shri Ashok B. Koli, CIT(DR) Date of Hearing 10/02/2023 21/03/2023 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAINI, AM: Capt…

Asst. Commissioner of Income Tax, Central Circle-3, Surat vs. Antrix Diamond Exports Pvt. Ltd., Mumbai

In the result, these three appeals filed by the Revenue are dismissed

ITA 177/SRT/2022[2013-14]Status: DisposedITAT Surat21 Mar 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.176 To 178/Srt/2022 Assessment Years: (2012-13 To 2014-15) (Physical Hearing) The Acit, Central Circle-3, Vs. Antrix Diamond Exports Pvt. Ltd., Surat. 1006, Free Press Mark, Raheja Centre Nariman Point, Mumbai – 400021. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaca3403G (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee By Ms Ekta Sanghvi, Ca Revenue By Shri Ashok B. Koli, Cit(Dr) Date Of Hearing 10/02/2023 21/03/2023 Date Of Pronouncement

Section 271GSection 92CSection 92D(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA Nos.176 to 178/SRT/2022 Assessment Years: (2012-13 to 2014-15) (Physical Hearing) The ACIT, Central Circle-3, Vs. Antrix Diamond Exports Pvt. Ltd., Surat. 1006, Free Press Mark, Raheja Centre Nariman Point, Mumbai – 400021. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACA3403G (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee by Ms Ekta Sanghvi, CA Revenue by Shri Ashok B. Koli, CIT(DR) Date of Hearing 10/02/2023 21/03/2023 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAINI, AM: Capt…

Asst. Commissioner of Income Tax, Central Circle-3, Surat vs. Antrix Diamond Exports Pvt. Ltd., Mumbai

In the result, these three appeals filed by the Revenue are dismissed

ITA 176/SRT/2022[2012-13]Status: DisposedITAT Surat21 Mar 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.176 To 178/Srt/2022 Assessment Years: (2012-13 To 2014-15) (Physical Hearing) The Acit, Central Circle-3, Vs. Antrix Diamond Exports Pvt. Ltd., Surat. 1006, Free Press Mark, Raheja Centre Nariman Point, Mumbai – 400021. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaca3403G (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee By Ms Ekta Sanghvi, Ca Revenue By Shri Ashok B. Koli, Cit(Dr) Date Of Hearing 10/02/2023 21/03/2023 Date Of Pronouncement

Section 271GSection 92CSection 92D(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA Nos.176 to 178/SRT/2022 Assessment Years: (2012-13 to 2014-15) (Physical Hearing) The ACIT, Central Circle-3, Vs. Antrix Diamond Exports Pvt. Ltd., Surat. 1006, Free Press Mark, Raheja Centre Nariman Point, Mumbai – 400021. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACA3403G (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee by Ms Ekta Sanghvi, CA Revenue by Shri Ashok B. Koli, CIT(DR) Date of Hearing 10/02/2023 21/03/2023 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAINI, AM: Capt…