Trib.) Giesecke & Devrient 16.994%). India Pvt Ltd. v. ACIT

120 Taxmann.com 338High Court2020#2204 most cited

What is Trib.) Giesecke & Devrient 16.994%). India Pvt Ltd. v. ACIT authority for?

Dividend Distribution Tax (DDT) paid in excess under Section 115-O must be adjudicated in a separate appeal under Section 246A, as it is independent of the assessment of total income under Section 143(3). Provisions of Double Taxation Avoidance Agreements (DTAA) will prevail over the domestic law rate of DDT.

52

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Also referred to as

Giesecke & Devrient India Pvt Ltd · 115-O · 143(3) · 246A · DDT · DTAA · dividend distribution tax · excess DDT · separate appeal · domestic law · DTAA provisions

Sections most often in play

Section 143(3)Section 244ASection 246ASection 90(2)Section 115-OSection 115JBSection 144C(10)Section 144C(13)

Issues it is cited on

section 80ib(2)section 24asection 115osection 8osection 246a(1)(a)section 80msection 115wasection 3(b)section 57(i)dividend distribution taxsection 115bbdsection 115q

Judgments citing Trib.) Giesecke & Devrient 16.994%). India Pvt Ltd. v. ACIT

HDFC ERGO GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

In the result, all the appeals by the assessee are allowed for statistical purpose

ITA 2869/MUM/2025[2017-18]Status: DisposedITAT Mumbai16 Jul 2025AY 2017-18

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Hemanshu Joshi
Section 115Section 115OSection 143(3)Section 244ASection 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM ITA Nos. 2866 to 2869/Mum/2025 (Assessment Years: 2014-15 to 2017-18) HDFC ERGO General Insurance Dy. CIT, Circle-1(1)(2) Company Limited-PAN Present Jurisdiction Dy. CIT, AABCL5045N Central Circle-6(2) (Successors to HDFC ERGO General Mumbai Insurance Company Limited-PAN Vs. AABCH0738E) 6th Floor, Leela Business Park, Andheri Kurla Road, Andheri (E), Mumai-400 059 PAN/GIR No. AABCL5045N (Appellant) : (Respondent) Appellant by : Shri Madhur Agrawal Respondent by : Shri Hemanshu Joshi Date of Hea…

HDFC ERGO GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

In the result, all the appeals by the assessee are allowed for statistical purpose

ITA 2868/MUM/2025[2016-17]Status: DisposedITAT Mumbai16 Jul 2025AY 2016-17

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Hemanshu Joshi
Section 115Section 115OSection 143(3)Section 244ASection 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM ITA Nos. 2866 to 2869/Mum/2025 (Assessment Years: 2014-15 to 2017-18) HDFC ERGO General Insurance Dy. CIT, Circle-1(1)(2) Company Limited-PAN Present Jurisdiction Dy. CIT, AABCL5045N Central Circle-6(2) (Successors to HDFC ERGO General Mumbai Insurance Company Limited-PAN Vs. AABCH0738E) 6th Floor, Leela Business Park, Andheri Kurla Road, Andheri (E), Mumai-400 059 PAN/GIR No. AABCL5045N (Appellant) : (Respondent) Appellant by : Shri Madhur Agrawal Respondent by : Shri Hemanshu Joshi Date of Hea…

HDFC ERGO GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

In the result, all the appeals by the assessee are allowed for statistical purpose

ITA 2867/MUM/2025[2015-16]Status: DisposedITAT Mumbai16 Jul 2025AY 2015-16

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Hemanshu Joshi
Section 115Section 115OSection 143(3)Section 244ASection 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM ITA Nos. 2866 to 2869/Mum/2025 (Assessment Years: 2014-15 to 2017-18) HDFC ERGO General Insurance Dy. CIT, Circle-1(1)(2) Company Limited-PAN Present Jurisdiction Dy. CIT, AABCL5045N Central Circle-6(2) (Successors to HDFC ERGO General Mumbai Insurance Company Limited-PAN Vs. AABCH0738E) 6th Floor, Leela Business Park, Andheri Kurla Road, Andheri (E), Mumai-400 059 PAN/GIR No. AABCL5045N (Appellant) : (Respondent) Appellant by : Shri Madhur Agrawal Respondent by : Shri Hemanshu Joshi Date of Hea…

HDFC ERGO GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

In the result, all the appeals by the assessee are allowed for statistical purpose

ITA 2866/MUM/2025[2014-15]Status: DisposedITAT Mumbai16 Jul 2025AY 2014-15

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Hemanshu Joshi
Section 115Section 115OSection 143(3)Section 244ASection 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM ITA Nos. 2866 to 2869/Mum/2025 (Assessment Years: 2014-15 to 2017-18) HDFC ERGO General Insurance Dy. CIT, Circle-1(1)(2) Company Limited-PAN Present Jurisdiction Dy. CIT, AABCL5045N Central Circle-6(2) (Successors to HDFC ERGO General Mumbai Insurance Company Limited-PAN Vs. AABCH0738E) 6th Floor, Leela Business Park, Andheri Kurla Road, Andheri (E), Mumai-400 059 PAN/GIR No. AABCL5045N (Appellant) : (Respondent) Appellant by : Shri Madhur Agrawal Respondent by : Shri Hemanshu Joshi Date of Hea…

HDFC ERGO GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

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

ITA 2844/MUM/2025[2018-19]Status: DisposedITAT Mumbai08 Jul 2025AY 2018-19
Section 143(3)Section 144BSection 250

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “E”, MUMBAI\nBEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND\nSMT. RENU JAUHRI, ACCOUNTANT MEMBER\nITA No.2843/Mum/2025 - A.Y. 2017-18\nITA No.2844/Mum/2025 - A.Y. 2018-19\n\nHDFC Ergo General Insurance vs The Deputy Commissioner of\nCompany Limited,\nIncome-tax-1(1)(2), Mumbai /\n6th Floor, Leela Business Park,\nNeAC, Delhi\nAndheri Kurla Road, Andheri\n(East), Mumbai-400 059\nPAN: AABCL5045N\nAPPLICANT RESPONDENT\n\nITA No.2870/Mum/2025 - A.Y. 2018-19\n\nHDFC Ergo General Insurance vs NeAC, Delhi, presently DCIT, CC-\nCompany Limited,\n6(2)…

HDFC ERGO GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

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

ITA 2843/MUM/2025[2017-18]Status: DisposedITAT Mumbai08 Jul 2025AY 2017-18
For Appellant: Shri Madhur AgarwalFor Respondent: Shri Ritesh Mishra, CIT DR
Section 143(3)Section 144BSection 250

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “E”, MUMBAI\nBEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND\nSMT. RENU JAUHRI, ACCOUNTANT MEMBER\nITA No.2843/Mum/2025 - A.Y. 2017-18\nITA No.2844/Mum/2025 - A.Y. 2018-19\n\nHDFC Ergo General Insurance vs The Deputy Commissioner of\nCompany Limited,\nIncome-tax-1(1)(2), Mumbai /\n6th Floor, Leela Business Park,\nNeAC, Delhi\nAndheri Kurla Road, Andheri\n(East), Mumbai-400 059\nPAN: AABCL5045N\nAPPLICANT RESPONDENT\n\nITA No.2870/Mum/2025 - A.Y. 2018-19\n\nHDFC Ergo General Insurance vs NeAC, Delhi, presently DCIT, CC-\nCompany Limited,\n6(2)…

RECKITT BENCKISER (INDIA) PVT. LTD.,GURGAON vs. D.C.I.T., CIRCLE - 11(1),, KOLKATA

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 1801/KOL/2024[2020-2021]Status: DisposedITAT Kolkata18 Mar 2025AY 2020-2021

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

For Appellant: Shri Deepak Chopra, AR & Shri Rohan Khare, ARFor Respondent: Shri Guru Bhashyam, CIT, DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER ITA Nos.78/Kol/2018 Assessment Year: 2013-14 & ITA Nos.2681/Kol/2018 Assessment Year: 2014-15 & ITA Nos.2631/Kol/2019 Assessment Year: 2015-16 & ITA Nos.1801/Kol/2024 Assessment Year: 2020-21 & ITA Nos.2319/Kol/2024 Assessment Year: 2021-22 Reckitt Benckiser (India) DCIT, Circle-12(1), Kolkata. Pvt. Ltd. Diamond Prestige, 3rd Vs. Floor, Suit No. 313-315, 41A, AJC Bose Road, Kolkata-700017. (PAN: AABCR2655Q) (Appellant) (Respondent) Present for: Appellant by : Shri Deepak Chopr…

RECKITT BENCKISER (INDIA) PVT LTD.,KOLKATA vs. DCIT, CIRCLE-12(1), KOLKATA, KOLKATA

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 2631/KOL/2019[2015-16]Status: DisposedITAT Kolkata18 Mar 2025AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

For Appellant: Shri Deepak Chopra, AR & Shri Rohan Khare, ARFor Respondent: Shri Guru Bhashyam, CIT, DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER ITA Nos.78/Kol/2018 Assessment Year: 2013-14 & ITA Nos.2681/Kol/2018 Assessment Year: 2014-15 & ITA Nos.2631/Kol/2019 Assessment Year: 2015-16 & ITA Nos.1801/Kol/2024 Assessment Year: 2020-21 & ITA Nos.2319/Kol/2024 Assessment Year: 2021-22 Reckitt Benckiser (India) DCIT, Circle-12(1), Kolkata. Pvt. Ltd. Diamond Prestige, 3rd Vs. Floor, Suit No. 313-315, 41A, AJC Bose Road, Kolkata-700017. (PAN: AABCR2655Q) (Appellant) (Respondent) Present for: Appellant by : Shri Deepak Chopr…

RECKITT BENCKISER (INDIA) PVT LTD.,KOLKATA vs. DCIT, CIRCLE-12(1), KOLKATA, KOLKATA

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 78/KOL/2018[2013-14]Status: DisposedITAT Kolkata18 Mar 2025AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

For Appellant: Shri Deepak Chopra, AR & Shri Rohan Khare, ARFor Respondent: Shri Guru Bhashyam, CIT, DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER ITA Nos.78/Kol/2018 Assessment Year: 2013-14 & ITA Nos.2681/Kol/2018 Assessment Year: 2014-15 & ITA Nos.2631/Kol/2019 Assessment Year: 2015-16 & ITA Nos.1801/Kol/2024 Assessment Year: 2020-21 & ITA Nos.2319/Kol/2024 Assessment Year: 2021-22 Reckitt Benckiser (India) DCIT, Circle-12(1), Kolkata. Pvt. Ltd. Diamond Prestige, 3rd Vs. Floor, Suit No. 313-315, 41A, AJC Bose Road, Kolkata-700017. (PAN: AABCR2655Q) (Appellant) (Respondent) Present for: Appellant by : Shri Deepak Chopr…

FOSECO INDIA LIMITED,PUNE vs. ACIT CIRCLE 1(1), PUNE

In the result, the appeal of the assessee for AY 2014-15 is dismissed

ITA 1120/PUN/2024[2020-21]Status: DisposedITAT Pune11 Nov 2024AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Atul PoddarFor Respondent: Shri Ramnath P. Murkunde
Section 115Section 115JSection 237

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos. 1114 to 1120/PUN/2024 धििाारण वर्ा / Assessment Years : 2014-15 to 2020-21 Foseco India Limited, Assistant Commissioner of Gat No. 922 & 923, Pune Nagar Road, Income Tax, Sanaswadi, Taluka-Shirur, Vs. Circle – 1(1), Pune Pune – 412208 PAN : AAACF1049H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Atul Poddar Department by : Shri Ramnath P. Murkunde Date of hearing : 04-11-2024 Date of 11-11-2024…

FOSECO INDIA LIMITED,PUNE vs. ACIT, CIRCLE1(1), PUNE

In the result, the appeal of the assessee for AY 2014-15 is dismissed

ITA 1119/PUN/2024[2019-20]Status: DisposedITAT Pune11 Nov 2024AY 2019-20

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Atul PoddarFor Respondent: Shri Ramnath P. Murkunde
Section 115Section 115JSection 237

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos. 1114 to 1120/PUN/2024 धििाारण वर्ा / Assessment Years : 2014-15 to 2020-21 Foseco India Limited, Assistant Commissioner of Gat No. 922 & 923, Pune Nagar Road, Income Tax, Sanaswadi, Taluka-Shirur, Vs. Circle – 1(1), Pune Pune – 412208 PAN : AAACF1049H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Atul Poddar Department by : Shri Ramnath P. Murkunde Date of hearing : 04-11-2024 Date of 11-11-2024…

FOSECO INDIA LIMITED,PUNE vs. ACIT, CIRCLE 1 (1), PUNE

In the result, the appeal of the assessee for AY 2014-15 is dismissed

ITA 1118/PUN/2024[2018-19]Status: DisposedITAT Pune11 Nov 2024AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Atul PoddarFor Respondent: Shri Ramnath P. Murkunde
Section 115Section 115JSection 237

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos. 1114 to 1120/PUN/2024 धििाारण वर्ा / Assessment Years : 2014-15 to 2020-21 Foseco India Limited, Assistant Commissioner of Gat No. 922 & 923, Pune Nagar Road, Income Tax, Sanaswadi, Taluka-Shirur, Vs. Circle – 1(1), Pune Pune – 412208 PAN : AAACF1049H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Atul Poddar Department by : Shri Ramnath P. Murkunde Date of hearing : 04-11-2024 Date of 11-11-2024…

FOSECO INDIA LIMITED,PUNE vs. ACIT CIRCLE 1(1), PUNE

In the result, the appeal of the assessee for AY 2014-15 is dismissed

ITA 1117/PUN/2024[2017-18]Status: DisposedITAT Pune11 Nov 2024AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Atul PoddarFor Respondent: Shri Ramnath P. Murkunde
Section 115Section 115JSection 237

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos. 1114 to 1120/PUN/2024 धििाारण वर्ा / Assessment Years : 2014-15 to 2020-21 Foseco India Limited, Assistant Commissioner of Gat No. 922 & 923, Pune Nagar Road, Income Tax, Sanaswadi, Taluka-Shirur, Vs. Circle – 1(1), Pune Pune – 412208 PAN : AAACF1049H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Atul Poddar Department by : Shri Ramnath P. Murkunde Date of hearing : 04-11-2024 Date of 11-11-2024…

FOSECO INDIA LIMITED,PUNE vs. ACIT, CIRCLE 1(!), PUNE

In the result, the appeal of the assessee for AY 2014-15 is dismissed

ITA 1116/PUN/2024[2016-17]Status: DisposedITAT Pune11 Nov 2024AY 2016-17

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Atul PoddarFor Respondent: Shri Ramnath P. Murkunde
Section 115Section 115JSection 237

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos. 1114 to 1120/PUN/2024 धििाारण वर्ा / Assessment Years : 2014-15 to 2020-21 Foseco India Limited, Assistant Commissioner of Gat No. 922 & 923, Pune Nagar Road, Income Tax, Sanaswadi, Taluka-Shirur, Vs. Circle – 1(1), Pune Pune – 412208 PAN : AAACF1049H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Atul Poddar Department by : Shri Ramnath P. Murkunde Date of hearing : 04-11-2024 Date of 11-11-2024…

FOSECO INDIA LIMITED,PUNE vs. ACIT ,CIRCLE 1(1), PUNE

In the result, the appeal of the assessee for AY 2014-15 is dismissed

ITA 1115/PUN/2024[2015-16]Status: DisposedITAT Pune11 Nov 2024AY 2015-16

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Atul PoddarFor Respondent: Shri Ramnath P. Murkunde
Section 115Section 115JSection 237

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos. 1114 to 1120/PUN/2024 धििाारण वर्ा / Assessment Years : 2014-15 to 2020-21 Foseco India Limited, Assistant Commissioner of Gat No. 922 & 923, Pune Nagar Road, Income Tax, Sanaswadi, Taluka-Shirur, Vs. Circle – 1(1), Pune Pune – 412208 PAN : AAACF1049H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Atul Poddar Department by : Shri Ramnath P. Murkunde Date of hearing : 04-11-2024 Date of 11-11-2024…

FOSECO INDIA LIMITED,PUNE vs. ACIT, CIRCLE 1 (1), PUNE

In the result, the appeal of the assessee for AY 2014-15 is dismissed

ITA 1114/PUN/2024[2014-15]Status: DisposedITAT Pune11 Nov 2024AY 2014-15

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Atul PoddarFor Respondent: Shri Ramnath P. Murkunde
Section 115Section 115JSection 237

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos. 1114 to 1120/PUN/2024 धििाारण वर्ा / Assessment Years : 2014-15 to 2020-21 Foseco India Limited, Assistant Commissioner of Gat No. 922 & 923, Pune Nagar Road, Income Tax, Sanaswadi, Taluka-Shirur, Vs. Circle – 1(1), Pune Pune – 412208 PAN : AAACF1049H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Atul Poddar Department by : Shri Ramnath P. Murkunde Date of hearing : 04-11-2024 Date of 11-11-2024…

M/S. VAN-OORD INDIA PVT. LTD,MUMBAI vs. ACIT CIR 5(3) (2) , MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 1987/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 Jan 2024AY 2012-13

Bench: Shri Amit Shukla & Shri Gagan Goyalm/S. Van Oord India Pvt. Ltd. 201, 2Nd Floor, Central Plaza, 166 Cst Road, Kalina, Raheja Towers, Opp. Sidbi, Mumbai-400 098 Pan: Aaach5430J ..... Appellant Vs. Acit Circle 5(3) (2) Aayakar Bhavan, M. K. Road, Mumbai- 400 020 ..... Respondent & Acit Circle 5(3) (2) Aayakar Bhavan, M. K. Road, Mumbai- 400 020 ...... Appellant Vs.

For Appellant: Shri Divesh Chawle, Ld. ARFor Respondent: Shri Asif Karmali, Ld. DR
Section 114Section 250Section 28Section 92(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER M/s. Van Oord India Pvt. Ltd. 201, 2nd floor, Central Plaza, 166 CST Road, Kalina, Raheja Towers, Opp. SIDBI, Mumbai-400 098 PAN: AAACH5430J ..... Appellant Vs. ACIT Circle 5(3) (2) Aayakar Bhavan, M. K. Road, Mumbai- 400 020 ..... Respondent & ACIT Circle 5(3) (2) Aayakar Bhavan, M. K. Road, Mumbai- 400 020 ...... Appellant Vs. M/s Van Oord India Pvt. Ltd. 201, 2nd floor, Central Plaza, 166 CST Road, Kalina, Raheja Towers, Opp. SIDBI, Mumbai-400 098 M/s Van Oord Indi…

PFIZER LTD,MUMBAI vs. DCIT - 14(2) (2), MUMBAI

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

ITA 2132/MUM/2018[2014-15]Status: DisposedITAT Mumbai22 Sept 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm M/S Pfizer Limited The Capital, 1802/1901, Acit-14(2)(2) Plot No.C-70, G-Block, 461, 4T H Floor, Aaykar Bhavan Bandra Kurla Complex, Vs. Mumbai-400 020 Bandra (East), Mumbai-400 051 (Appellant) (Respondent) Pan No. Aaacp3334M

For Appellant: Shri P.J. Pardiwala Sr. AdvocateFor Respondent: Shri Ajay Kumar Sharma, CIT
Section 32Section 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM M/s Pfizer Limited The capital, 1802/1901, ACIT-14(2)(2) Plot No.C-70, G-Block, 461, 4t h Floor, Aaykar Bhavan Bandra Kurla Complex, Vs. Mumbai-400 020 Bandra (East), Mumbai-400 051 (Appellant) (Respondent) PAN No. AAACP3334M CO No. 110/Mum/2019 (Arising in ITA No. 2108/Mum/018 for A.Y. 2014-15) M/s Pfizer Limited The capital, 1802/1901, ACIT-14(2)(2) Plot No.C-70, G-Block, 461, 4t h Floor, Aaykar Bhavan Bandra Kurla Complex, Vs. Mumbai-400 020 Bandra (East), Mumbai-400 051 (Appellant) (Respond…

ACIT - 14(2) (2), MUMBAI vs. PFIZER LTD, MUMBAI

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

ITA 2108/MUM/2018[2014-15]Status: DisposedITAT Mumbai22 Sept 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm M/S Pfizer Limited The Capital, 1802/1901, Acit-14(2)(2) Plot No.C-70, G-Block, 461, 4T H Floor, Aaykar Bhavan Bandra Kurla Complex, Vs. Mumbai-400 020 Bandra (East), Mumbai-400 051 (Appellant) (Respondent) Pan No. Aaacp3334M

For Appellant: Shri P.J. Pardiwala Sr. AdvocateFor Respondent: Shri Ajay Kumar Sharma, CIT
Section 32Section 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM M/s Pfizer Limited The capital, 1802/1901, ACIT-14(2)(2) Plot No.C-70, G-Block, 461, 4t h Floor, Aaykar Bhavan Bandra Kurla Complex, Vs. Mumbai-400 020 Bandra (East), Mumbai-400 051 (Appellant) (Respondent) PAN No. AAACP3334M CO No. 110/Mum/2019 (Arising in ITA No. 2108/Mum/018 for A.Y. 2014-15) M/s Pfizer Limited The capital, 1802/1901, ACIT-14(2)(2) Plot No.C-70, G-Block, 461, 4t h Floor, Aaykar Bhavan Bandra Kurla Complex, Vs. Mumbai-400 020 Bandra (East), Mumbai-400 051 (Appellant) (Respond…

RECKITT BENCKISER (INDIA) PVT LTD.,KOLKATA vs. DCIT, CIRCLE-12(1), KOLKATA, KOLKATA

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

ITA 619/KOL/2017[2012-13]Status: DisposedITAT Kolkata20 Jul 2023AY 2012-13

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2012-13

For Appellant: Shri Deepak ChopraFor Respondent: Shri G. Hukugha Sema, CIT, DR
Section 143(3)Section 144C(13)Section 144C(5)Section 92BSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Reckitt Benckiser (India) Pvt. Deputy Commissioner of Ltd., Income Tax, Circle-12(1), Diamond Prestige, 3rd floor, Kolkata. Vs. suit No. 315, 42A, A.J.C. Bose Road, Kolkata-700017. (PAN: AABCR 2655 Q) (Appellant) (Respondent) Present for: Appellant by : Shri Deepak Chopra, Shri Rohan Kher, Advocates and Shri Ankit Agarwal, FCA Respondent by : Shri G. Hukugha Sema, CIT, DR Date of Hearing : 22.05.2023 Date of Pronouncement : 20.07.2023 O R D E R PER…

Showing 1–20 of 52 · Page 1 of 3

Trib.) Giesecke & Devrient 16.994%). India Pvt Ltd. v. ACIT (120 Taxmann.com 338) — Cited in 52 Judgments | BharatTax