How many judgments cite Vodafone India Services Pvt. Ltd. v. Addl. CIT & Ors.?

40 judgments on BharatTax cite Vodafone India Services Pvt. Ltd. v. Addl. CIT & Ors. (361 ITR 531), spanning 2016 to 2026.

Which sections of the Income Tax Act does Vodafone India Services Pvt. Ltd. v. Addl. CIT & Ors. come up under?

It is most often cited in judgments turning on Section 143(3), Section 144C, Section 253(d), Section 263.

Vodafone India Services Pvt. Ltd. v. Addl. CIT & Ors.

361 ITR 531High Court2014#2948 most cited

What is Vodafone India Services Pvt. Ltd. v. Addl. CIT & Ors. authority for?

Proceedings before the Dispute Resolution Panel (DRP) are a continuation of the assessment proceedings, not an appeal. The DRP's role is to act as a correcting mechanism, providing a second review of the proposed assessment order.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Vodafone India Services Pvt. Ltd. v. Addl. CIT · section 144C · DRP proceedings · continuation of assessment · correcting mechanism · second look · proposed assessment order

Sections most often in play

Section 143(3)Section 144C Section 253(d)Section 263

Issues it is cited on

section 14(2)goodwill arising on amalgamation section 2(19aa)section 10(33)section 9(1)(ii)minimum alternate tax section 43(6)(c)resulting company section 106 section 14(1)section 55(2)section 14a disallowance

Judgments citing Vodafone India Services Pvt. Ltd. v. Addl. CIT & Ors.

MONDELEZ INDIA FOODS PRIVATE LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX -8 , MUMBAI

In the result, the appeal by the assessee stands partly allowed

ITA 3689/MUM/2025[2018-19]Status: DisposedITAT Mumbai27 Mar 2026AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Prabhash Shankarmondelez India Foods Vs. Principal Commissioner Private Limited Of Income-Tax, Mumbai- Unit No. 2001, 20Th Floor, 8 Tower-3 (Wing C), One 611, 6Th Floor, Aayakar International Cente Bhavan, Maharshi (Formerly Indiabulls Finance Karve Road, Mumbai- Centre) Parel, Mumbai- 400020 400013 Pan/Gir No. Aaacc0460H (Applicant) (Respondent) Assessee By Shri Nishant Thakker & Hiten Thakkar Revenue By Shri Krishna Kumar (Sr. Dr.) Date Of Hearing 19.02.2026 Date Of Pronouncement 27.03.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order Dated 20.03.2025 Passed U/S 263 Of The Income Tax Act, 1961 (‘The Act’), By The Principal Commissioner Of Income Tax – Pcit, Mumbai-8 (‘The Ld. Pcit’) For The Assessment Year 2018-19. The Following Grounds Are Reproduced Below:

Section 143(3)Section 144CSection 144C(13)Section 263

…of three Principal Commissioners or Commissioners of Income-tax, the direction given by them is binding upon by the AO. Hon'ble Bombay High Court in the case of Vodafone India Services (P) Lul. v. Union of India [2013] 39 taxmann.com 201/[2014] 221 Taxman 116/361 ITR 531 has expounded upon the proceedings at DRP as under:- 12 Mondelez India Foods Private Limited "The proceeding before the DRP is not an appeal proceeding but a correcting mechanism in the nature of a second look at the proposed assessment order by high functionaries of the revenue keeping in mind the interest of the assessee. It is a continuation…

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

ITA 303/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

ITA 302/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 199/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 198/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

AXIS BANK LIMITED,AHMEDABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), AHMEDABAD

The appeal of the assessee is partly allowed for statistical purposes

ITA 365/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2018-19

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: 2018-19 Axis Bank Limited, Vs. Assistant Commissioner Of “Trishul”, 3Rd Floor, Opp. Income-Tax, Samartheshwar Temple, Nr. Law Circle 1(1)(1), Garden, Ellisbridge, Ahmedabad Ahmedabad-380006 Pan : Aaacu 2414 K अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, Ar Revenue By : Dr. Darsi Suman Ratnam, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 29.11.2023/03.04.2024 घोषणा क" तारीख /Date Of Pronouncement: 10.04.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: By Way Of This Appeal, The Assessee-Appellant Has Challenged Correctness Of The Order Dated 28Th July, 2022 Passed By The Assessing Officer Under Section 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act” For Short], For The Assessment Year (Ay) 2018-19. 2. Ground No.1 Raised By The Assessee Reads As Under:- “1. Disallowance In Respect Of Annual Technical Fees (Tax Effect - Rs. 16,84,276) 1.1 The Learned Drp Has Erred In Upholding Addition Made By Ao In Respect Of Treating Annual Technical Services (Ats) Fees Paid To Infosys Limited To The Extent Of Rs. 48.66 Lacs As Prior Period Expense. 1.2. It Is Submitted That The Expenditure Relates To Amount Payable To Infosys & No Part Of The Amount Was Claimed As Expenditure At Any Time In The 2 Axis Bank Limited Vs. Acit Ay : 2018-19

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

Section 143(3)Section 144C

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER िनधा"रण वष"/Assessment Year: 2018-19 Axis Bank Limited, Vs. Assistant Commissioner of “Trishul”, 3rd Floor, Opp. Income-tax, Samartheshwar Temple, Nr. Law Circle 1(1)(1), Garden, Ellisbridge, Ahmedabad Ahmedabad-380006 PAN : AAACU 2414 K अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee by : Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, AR Revenue by :…

THE ACIT, CIRCLE-1(1)(1), VADODARA vs. GUJARAT URJA VIKAS NIGAM LIMITED, VADODARA

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

ITA 178/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad15 Mar 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roy

For Appellant: Respondent by : Shri Akhilendra Pratap Yadaw, CIT DRFor Respondent: Shri Akhilendra Pratap Yadaw, CIT DR

Section 143(3)Section 14ASection 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 139/Ahd/2023 (Assessment Years: 2018-19) Gujarat Urja Vikas Nigam Ltd., Vs. Deputy Commissioner of Sardar Patel Vidyut Bhavan, Income Tax, Race Course, Vadodara-390007 Circle-1(1)(1), Vadodara [PAN No.AACCG2861L] (Appellant) .. (Respondent) I.T. A. No. 178/Ahd/2023 (Assessment Year: 2018-19) Assistant Commissioner of Income Vs. Gujarat Urja Vikas Nigam Ltd., Tax, Circle-1(1)(1), Corporate Office, Race Course Vadodara Circle, Alkapuri, Vadodara- 390007 [PAN No.…

GUJARAT URJA VIKAS NIGAM LIMITED,VADODARA vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), VADODARA

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

ITA 139/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad15 Mar 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roy

For Appellant: Respondent by : Shri Akhilendra Pratap Yadaw, CIT DRFor Respondent: Shri Akhilendra Pratap Yadaw, CIT DR

Section 143(3)Section 14ASection 234ASection 270A

GUJARAT URJA VIKAS NIGAM LTD,VADODARA vs. THE ACIT, CIRECLE-1(1)(1), VADODARA

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

ITA 318/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri M. J. Shah, A.R. & Shri Jimi Patel , A.RFor Respondent: Shri Sudhendu Das, CIT DR

Section 143(3)Section 14ASection 234ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 318/Ahd/2020 (Assessment Years: 2016-17) Gujarat Urja Vikas Nigam Ltd., Vs. Assistant Commissioner of Sardar Patel Vidyut Bhuvan, Income Tax, Race Course Circle, Circle-1(1)(1), Vadodara-390007 Vadodara [PAN No.AACCG2861L] (Appellant) .. (Respondent) I.T. A. No. 414/Ahd/2020 (Assessment Year: 2016-17) Deputy Commissioner of Income Vs. Gujarat Urja Vikas Nigam Tax, Circle-1(1)(1), Ltd., Vadodara Corporate Office, Race Course Circle, Vadodara-390007 [PAN No. AABCD89…

SHAPOORJI PALLONJI OIL AND GAS PRIVATE LIMITED,MUMBAI vs. NFAC , DELHI

In the result, the appeal is allowed partly for statistical

ITA 2434/MUM/2022[2018]Status: DisposedITAT Mumbai11 May 2023

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-2019 Shapoorji Pallonji Oil & Gas Pvt. The National Faceless Ltd., Assessment Centre, 41/44 Shapoorji Pallonji Centre, Vs. Mumbai. Minoo Desai Marg, Colaba, Mumbai-400 005. Pan No. Aaecc 9599 B Appellant Respondent Assessee By : Mr. Gautam Thacker Revenue By : Dr. Kishor Dhule, Cit-Dr : Date Of Hearing 02/05/2023 : Date Of Pronouncement 11/05/2023 Order

For Appellant: Mr. Gautam ThackerFor Respondent: Dr. Kishor Dhule, CIT-DR

Section 143(1)Section 143(3)Section 144BSection 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2018-2019 Shapoorji Pallonji Oil and Gas Pvt. The National Faceless Ltd., Assessment Centre, 41/44 Shapoorji Pallonji Centre, Vs. Mumbai. Minoo Desai Marg, Colaba, Mumbai-400 005. PAN No. AAECC 9599 B Appellant Respondent Assessee by : Mr. Gautam Thacker Revenue by : Dr. Kishor Dhule, CIT-DR : Date of Hearing 02/05/2023 : Date of pronouncement 11/05/2023 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against final assessm…

I.A.R. SYSTEMS AKTIEBOLAG ,MUMBAI vs. DCIT(IT)-2(2)(1), MUMBAI, MUMBAI

In the result, appeals filed by the assessee are allowed

ITA 598/MUM/2022[2018-19]Status: DisposedITAT Mumbai02 May 2023AY 2018-19

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 144C(5)Section 9(1)(vi)

…es" Therefore, it can be seen that the Ld. DRP has taken both the views in parallel and not mutually exclusive to each other. 10.6 Additionally, it is to be mentioned that the Hon'ble Bombay High Court, in Vodafone India Services (P) Ltd., Vs. Union of India (361 ITR 531), paragraph 47, states that "the process before the DRP is a continuation of assessment proceedings" and in view of the same, it is to be seen that the views taken by the Assessing Officer and the Ld. DRP are to be read in conjunction with each other as neither have contradicted nor discarded the view of the other authority. 10.7 Since, the facts…

DCIT, CIRCLE- 16(2), NEW DELHI vs. MENETA AUTOMOTIVE COMPONENTS PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1058/DEL/2018[2008-09]Status: DisposedITAT Delhi07 Feb 2023AY 2008-09

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. G. C. Srivastava, Adv. &For Respondent: Sh. Bhagwati Charan, Sr. DR

Section 92C

…onents Pvt. Ltd. in the case of M/s Ranbaxy Lab Ltd. Vs. CIT 345 ITR 193 (Del.), even when the cases relied upon the decision have been rendered upturned in the decision of the Hon’ble Bombay High Court in the case of Vodafone India Services Pvt. Ltd. Vs. UOI 361 ITR 531 (Bom.)/?” 3. In the instant case, the fact of determination of the ALP by the AO himself is not in dispute either by the parties. The short question before us is to adjudicate “whether the Assessing Officer himself/herself can determine arm’s length price without referring the issue to the TPO”. 4. On this issue we are guided by Instruction No.…

GUJARAT FLUOROCHEMICALS LIMITED.,,VADODARA vs. THE DCIT, CIRCLE-1(1)(1),, VADODARA

The appeal of the assessee is partly allowed

ITA 751/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad28 Dec 2022AY 2014-15

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumar"नधा"रणवष"/Assessment Year: 2014-15 Gujarat Fluorochemicals Ltd., Vs. Dcit, 2Nd Floor, Abs Tower, Old Circle 1(1)(1), Padra Road, Baroda-390007 Baroda Pan : Aaacg 6725 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.N. Soparkar, Sr. Advocate & Shri Parin Shah, Ar Revenue By : Shri Samir Tekriwal, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 11.10.2022 घोषणा क" तार"ख /Date Of Pronouncement: 28.12.2022 आदेश/O R D E R Per Annapurna Gupta:

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri Samir Tekriwal, CIT-DR

Section 115Section 115JSection 14ASection 14A(2)Section 8D(2)(i)

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ‘‘सी’’अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER "नधा"रणवष"/Assessment Year: 2014-15 Gujarat Fluorochemicals Ltd., Vs. DCIT, 2nd Floor, ABS Tower, Old Circle 1(1)(1), Padra Road, Baroda-390007 Baroda PAN : AAACG 6725 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri S.N. Soparkar, Sr. Advocate & Shri Parin Shah, AR Revenue by : Shri Samir Tekriwal, CIT-DR सुनवाई क" तार"ख/Date of Hearing : 11.10.2022 घोषणा क" तार"ख /Date of Pronouncement: 28.12.2022 आदेश…

UNITED ARAB SHIPPING COMPANY LTD.(FORMERLY KNOWN AS UNITED ARAB SHIPPING COMPANY (S.A.G)),MUMBAI vs. DCIT (IT)- 4(3)(1), MUMBAI

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

ITA 2254/MUM/2022[2018-2019]Status: DisposedITAT Mumbai16 Nov 2022AY 2018-2019

Section 143(3)Section 144C(5)Section 234DSection 270ASection 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SMT KAVITHA RAJAGOPAL, JUDICIAL MEMBER M/s. United Arab Shipping Vs. Assistant Commissioner of Company Limited (Formerly Income Tax (International known as United Arab Taxation) 4(3)(1) Shipping Company (SAG)) Air India Building C/o. Hapag-Lloyd India Pvt. Nariman Point Ltd Mumbai- 400 021 501, B Wing, 5th Floor Satellite Gazebo, Guru Hargovindji Marg Andheri East Mumbai – 400 093 PAN/GIR No.AAACU4043J (Appellant) .. (Respondent) Assessee by Shri Nikhil Tiwari Revenue by Shri Soumendu Kumar Dash Date of Heari…

DY CTI, CC-16(1), ,MUMBAI vs. SHIPA SHETTY , MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 478/MUM/2021[2012-13]Status: DisposedITAT Mumbai11 Aug 2022AY 2012-13

Section 92A(2)(j)Section 92B

…Deere & Co [2011] 337 ITR 277 (AAR) - Pg. 280 & 284 v. Venenburg Group B.V [2007] 289 ITR 464 (AAR) - Para 15 at Pg. 472 vi. Goodyear Tire & Rubber Co. [2011] 334 ITR 69 (AAR) - Para 10 at Pg. 78 vii. Vodafone India Services (P.) Ltd. v. Union of India [2013] 361 ITR 531 (Born HC) - Para 32 at Pg. 564 viii. Vodafone India Services (P.) Ltd. v. Union of India [2014] 368 ITR 1 (Born HC) - Para 24 (Pg. 30), 40 (Pg. 37-38) ix. Vodafone India Services (P.) Ltd. v. Union of India [2015] 369 ITR 511 (Born HC) - Para 8 at Pg. 515 x. Vodafone India Services (P.) Ltd. v. CIT [2016] 385 ITR 169 (Born HC) - Pg. 312 and 320…

SWISS REINSURANCE CO. LTD.,MUMBAI vs. ASSTT. CIT (INTL. TAXN.)- CIRCLE4(2)(2), MUMBAI

ITA 451/MUM/2021[2017-18]Status: DisposedITAT Mumbai10 Dec 2021AY 2017-18

Bench: Shri Kuldip Singh, Jm & Shri Amarjit Singh, Am 1. आयकरअपील सं./ I.T.A. No. 451/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2017-18) Acit (Intl. Taxation), Swiss Reinsurance Co. Circle-4(2)(2), Ltd, 16Th Floor, Air India A-701, 7Th Floor, One Bkc बिधम/ Plot No. C-66, Bandra Building, Nariman Point, Vs. Kurla Complex, Mumbai-400 021 Mumbai-400 051. स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccs2650M (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri P. J. Pardiwala /Nishant Thakkar/Jasmin Amalasadvala, Ld. Ars प्रत्यथीकीओरसे/Respondent By : Shri Milind Chavan, Ld. Dr सुनवाईकीतारीख/ : 01.12.2021 Date Of Hearing घोषणाकीतारीख / : 10.12.2021 Date Of Pronouncement आदेश / O R D E R Per Kuldip Singh (): 1. The Assistant Commissioner Of Income Tax (Intl. Taxation), Circle-4(2)(2), Mumbai [Hereinafter Referred To As The Revenue] By Filing Of Aforesaid Appeal Sought To Set Aside

For Appellant: Shri P. J. PardiwalaFor Respondent: Shri Milind Chavan, Ld

Section 143(3)Section 9Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI KULDIP SINGH, JM & SHRI AMARJIT SINGH, AM 1. आयकरअपील सं./ I.T.A. No. 451/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2017-18) ACIT (Intl. Taxation), Swiss Reinsurance Co. Circle-4(2)(2), Ltd, 16th floor, Air India A-701, 7th floor, One BKC बिधम/ Plot No. C-66, Bandra Building, Nariman Point, Vs. Kurla Complex, Mumbai-400 021 Mumbai-400 051. स्थायीलेखासं./जीआइआरसं./ PAN No. AACCS2650M (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri P. J. Pardiwala /Nishant Thakkar/Jasmin Amalasadvala, Ld. ARs प्रत्यथीकीओरसे/Responde…

SRI. B. RUDRAGOUDA,BELLARY vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1, BELLARY

In the result, the appeal is allowed

ITA 315/BANG/2020[2016-17]Status: DisposedITAT Bangalore15 Apr 2021AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Chythanya K.K., AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.314 & 315/Bang/2020 Assessment years : 2015-16 & 2016-17 Shri B. Rudragouda, Vs. The Assistant Commissioner No.2198, BKG House, of Income Tax, KHB Colony, Circle 1, Sandur, Bellary – 583 101. Bellary. PAN: AFUPG 1386A APPELLANT RESPONDENT Appellant by : Shri Chythanya K.K., Advocate Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.03.2021 Date of Pronouncement : 15.04.2021 O R D E R Per Chandra Poojari, Accountant Me…

SRI. B. RUDRAGOUDA,BELLARY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1, BELLARY

In the result, the appeal is allowed

ITA 314/BANG/2020[2015-16]Status: DisposedITAT Bangalore15 Apr 2021AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Chythanya K.K., AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 37Section 37(1)

AMBICO EXPORTS AND IMPORTS PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 12(1)(1), MUMBAI

In the result, appeal by the assessee is partly allowed in the terms aforesaid

ITA 6822/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Mar 2021AY 2013-14

Bench: Vikas Awasthy & Shri N.K.Pradhanआअसं. 6822/मुं/2017 ("न.व. 2013-14) It(Tp)A No.6822/Mum/2017(A.Y.2013-14)

For Appellant: Shri Sanjay ChokshiFor Respondent: Shri Sunil Deshpande

Section 143(3)Section 40A(2)(b)Section 92Section 92ASection 92A(1)(b)Section 92A(2)Section 92CSection 92DSection 92F

…ns of the assessee by holding that these are delaying tactic. The ld. Authorized Representative of the assessee submitted that in the case of Indorama Synthetics (India) Ltd. vs. Addl. CIT, 143 DTR 15 (Del) and Vodafone India Services Pvt. Ltd. vs. Addl. CIT, 361 ITR 531(Bom), it has been held that opportunity of hearing before making reference to TPO is must. 4.4. The ld. Authorized Representative of the assessee pointed that in so far as merits of the adjustment on the international transactions are concerned, the same were deleted by the DRP, hence, the assessee has no grievance on merits of the addition. The…

M/S PRICEWATERHOUSE COOPERS PVT. LTD.,KOLKATA vs. ACIT, CIRCLE-2(2), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed in part

ITA 2298/KOL/2016[2011-2012]Status: DisposedITAT Kolkata29 May 2020AY 2011-2012

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 M/S. Pricewaterhouse Coopers Private Limited……...............................……………………......Appellant Block-Ep, Plot –Y14 Salt Lake City Sector-V Kolkata – 700 091 [Pan : Aabcp 9181 H] Vs. Deputy Commissioner Of Income Tax (It), Circle-2(1), Kolkata……..........................…....Appellant Appearances By: Shri Kanchun Kaushal, A/R & Shri Bikash Kr. Jain, Ca, Appeared On Behalf Of The Assessee. Shri Vijay Shankar, Cit, D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 25Th, 2020 Date Of Pronouncing The Order : May 29Th, 2020 Order Per J. Sudhakar Reddy, Am :-

Section 144C(13)

…not apply. The ld. Authorized Representative referred to the decision of the not apply. The ld. Authorized Representative referred to the decision of the not apply. The ld. Authorized Representative referred to the decision of the Hon’ble Bombay High Court in 361 ITR 531 where it is Hon’ble Bombay High Court in 361 ITR 531 where it is held that DRP proceedings held that DRP proceedings are not appellate proceedings. The Hon’ble Bombay High Court has held that the are not appellate proceedings. The Hon’ble Bombay High Court has held that the are not appellate proceedings. The Hon’ble Bombay High Court has held tha…

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