Trib.) (v) CIT v. Tupperware India (Pvt.) Ltd.

53 Taxmann.com 232High Court2015#16007 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

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previous year company section 143(3)india business interest

Judgments citing Trib.) (v) CIT v. Tupperware India (Pvt.) Ltd.

DCIT, CIRCLE-10(1), NEW DELHI vs. M/S GLAZE TRADING INDIA PVT. LTD.,, NEW DELHI

Appeal is allowed in favour of the assessee

ITA 5337/DEL/2017[2014-15]Status: HeardITAT Delhi09 Oct 2023AY 2014-15

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

Section 143(3)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 5337/Del/2017, A.Y. 2014-15 DCIT, Vs. M/s. Glaze Trading India Pvt. Ltd. Circle-10(1), (a)A-1/24,Second Floor,Main New Delhi Najafgarh Road, Janakpuri, New Delhi (b) C/o RRa Tax India D-28, South Extension, Part-1, New Delhi PAN : AACCG1013A Appellant Respondent Assessee by Dr. Rakesh Gupta, Adv & Shri Somil Agarwal, Adv. Revenue by Shri Anuj Garg, Sr. DR Date of hearing: 03.10.2023 Date of Pronouncement: 09.10.2023 ORDER Per Anubhav Sharma, JM : The…

M/S CUMMINS TECHNOLOGIES INDIA PRIVATE LIMITED,DEWAS vs. THE ACIT CIRCLE 1(1), UJJAIN

In the result, appeal of assessee is partly allowed

ITA 53/IND/2023[2009-10]Status: DisposedITAT Indore25 Aug 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicummins Technologies Acit Circle -1(1) India Pvt. Ltd. Ujjain Industrial Area No.2 A.B. Vs. Road Industrial Area Dewas (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabct2018B Assessee By Shri Ketan K. Ved. Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 10.07.2023 Date Of Pronouncement 25.08.2023

Section 143(3)Section 148Section 44A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Cummins Technologies ACIT circle -1(1) India Pvt. Ltd. Ujjain Industrial Area No.2 A.B. Vs. Road Industrial Area Dewas (Appellant / Assessee) (Respondent/ Revenue) PAN: AABCT2018B Assessee by Shri Ketan K. Ved. AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 10.07.2023 Date of Pronouncement 25.08.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 27.12.2022 of Commissioner…

TPR AUTOPARTS MFG INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 25(1), NEW DELHI

In the result, the appeal of the assessee is allowed for

ITA 7100/DEL/2018[2012-13]Status: HeardITAT Delhi21 Apr 2022AY 2012-13

Section 143(3)

…CIT vs. Panasonic AVC Networks India Co. Ltd. [2014] 63 SOT 121 (Delhi - Trib.)(URO) (iv) Assistant Commissioner of Income-tax vs. Skoda Auto India (P.) Ltd reported in [2019] 107 taxmann.com 423 (Pune - Trib.) (v) CIT vs. Tupperware India (Pvt.) Ltd. [2015] 53 Taxmann.com 232 (Delhi) (vi) CIT vs. Malerkotls Steels & Alloys (P) Ltd. [2011] 336 ITR 49 (P&H) (vii) CIT vs. Aditya Ferro Alloys (P) Ltd. [2014] 36 ITR 490 (Madras) (viii) CIT vs. Jagatjit Industries Ltd. [2000] 241 ITR 556 (Delhi) (ix) CIT vs. Super Cassettes Industries Ltd. in ITA NO. 171/2010 dated. 17.10.2011 (Del) (x) CIT vs. Sunbeam Auto Ltd. [20…

AMERICAN POWER CONVERSION (INDIA) PRIVATE LIMITED,BANGALORE vs. ADDL.C.I.T., BANGALORE

In the result, appeal of the assessee stands partly allowed as indicated herein above

ITA 1111/BANG/2012[2008-09]Status: DisposedITAT Bangalore28 Feb 2022AY 2008-09

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 1111/Bang/2012 Assessment Year : 2008-09

For Appellant: Shri Ketan Ved, CA

Section 133(6)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 1111/Bang/2012 Assessment Year : 2008-09 M/s. Schneider Electric IT Business India Pvt. Ltd., [formerly known as The Additional American Power Commissioner of Conversion (India) Pvt. Income Tax, Ltd.] LTU, 187/3 & 188/3, Jigani, Vs. Bangalore. Bangalore – 562 106. PAN: AACCA6398Q APPELLANT RESPONDENT Assessee by : Shri Ketan Ved, CA : Shri Sumer Singh Meena, Revenue by CIT DR (OSD) Date of Hearing : 20-12-2021 Date of Pronouncement : 28-02-2022 ORDER PER BE…

DCIT 4(2)(2), MUMBAI vs. M. M. POONJIAJI SPICES LTD., MUMBAI

In the result, appeal of the revenue is dismissed

ITA 5310/MUM/2016[2012-13]Status: DisposedITAT Mumbai03 Dec 2020AY 2012-13

Bench: Shri M.Balaganesh, Am

Section 143(3)

…dia) Ltd., vs. DCIT reported in 6 SOT 10 (c) Decision of the Hon’ble Rajasthan High Court in the case of CIT vs. Wolkem India Ltd., reported in 221 CTR 767 (d) Decision of Hon’ble Delhi High Court in the case of CIT vs. Tupperware India Pvt. Ltd., reported in 53 Taxmann.com 232. (e) Decision of Hon’ble Supreme Court in the case of CIT vs. Hindustan Zinc Ltd., reported in 291 ITR 391. (f) Decision of Hon’ble Delhi High Court in the case of CIT vs. Hotline Teletube and Components Ltd., reported in 175 Taxmann.286 (g) Decision of Pune Tribunal in the case of Atlas Copco (India) Ltd., vs. DCIT in ITA No.448/PN/2010 (…

TPR AUTOPARTS MFG INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 25(2), NEW DELHI

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

ITA 4744/DEL/2017[2011-12]Status: DisposedITAT Delhi13 Dec 2019AY 2011-12

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2011-12 Tpr Autoparts Mfg. India Pvt. Ltd., Vs Dcit, Mayur Batra & Co., Ca, Circle-25(2), 7, Barakhamba Road, New Delhi. New Delhi. Pan: Aacct9433D (Appellants) (Respondents) Assessee By : Shri C.S. Aggarwal, Sr. Advocate Deptt. By : Shri H.K. Choudhary, Cit, Dr & Ms Nidhi Sharma, Sr. Dr Date Of Hearing : 17.09.2019 Date Of Pronouncement : 13.12.2019 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 27Th December, 2016 Of The Cit(A)-44, New Delhi, Relating To The Assessment Year 2011-12. 2. Facts Of The Case, In Brief, Are That The Assessee Company Is A Wholly Owned Subsidiary Of M/S Teikoku Piston Ring Co. Ltd. (Japan). It Had Been Incorporated On 27.03.2008 With The Main Object To Carry On The Business To Manufacture, Export, Buy & Sell & Otherwise Deal In ‘Moulded’ Automobile Products I.E. Piston Rings, Cylinder Liners, Valve Seat Rings & Other Automotive Parts. It Is The Third Year Of Its Existence, Though Effectively It Is The Second Year Of Production After Its Set Up & Commencement Of Business In The Fy 2009-10. It Filed Its Return Of Income On 29.11.2011 Declaring A Loss Of Rs.6,45,23,822/-. Since The Assessee Had Entered Into Certain International Transactions With Its Aes, The Assessing Officer Referred The Matter To The Transfer Pricing Officer U/S 92Ca Of The Act For Determination Of The Arm’S Length Price Of Such International Transactions. The Tpo, During The Course Of Tp Assessment Proceedings, Observed That The Assessee Company Has Undertaken The Following International Transactions With Its Aes:- No. Nature Of Transaction Method Amount (In Rs.) Purchase Of Raw 1 5,85,47,963 Materials/Assets/Spares Tnmm Payment Of Royalty 76,32,183 2 Tnmm 3 Reimbursement Of Expenses To Ae 9,14,253 -

For Appellant: Shri C.S. Aggarwal, Sr. Advocate

Section 92C

…DCIT vs. Panasonic AVC Networks India Co. Ltd. [2014] 63 SOT 121 (Delhi - Trib.)(URO) (iv) Assistant Commissioner of Income-tax vs. Skoda Auto India (P.) Ltd reported in [2019] 107 taxmann.com 423 (Pune - Trib.) (v) CIT vs. Tupperware India (Pvt.) Ltd. [2015] 53 Taxmann.com 232 (Delhi) 12 CIT vs. Malerkotls Steels & Alloys (P) Ltd. [2011] 336 ITR 49 (P&H) (vii) CIT vs. Aditya Ferro Alloys (P) Ltd. [2014] 36 ITR 490 (Madras) (viii) CIT vs. Jagatjit Industries Ltd. [2000] 241 ITR 556 (Delhi) (ix) CIT vs. Super Cassettes Industries Ltd. in ITA NO. 171/2010 dated. 17.10.2011 (Del) (x) CIT vs. Sunbeam Auto Ltd. [2018]…