Vodafone India Services Pvt. Ltd. v. Union of India

37 Taxmann.com 250High Court2013#5626 most cited

What is Vodafone India Services Pvt. Ltd. v. Union of India authority for?

Proceedings before the Dispute Resolution Panel (DRP) are a continuation of the assessment proceedings, not an appeal, and the DRP acts as a corrective mechanism offering a second look at the draft assessment order before a final, appealable order is passed by the Assessing Officer.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2026.

Also referred to as

Vodafone India Services Pvt. Ltd. v. Union of India · section 144C · DRP proceedings · draft assessment order · final assessment order · appealable order · correcting mechanism · continuation of assessment

Sections most often in play

Section 143(3)Section 144CSection 144C(13)Section 10BSection 144BSection 144C(1)Section 144C(4)Section 144C(5)

Issues it is cited on

section 144c(5)section 92ca(3)section 92section 144csection 92csection 144c(13)associated enterprisedispute resolution panelfinal assessment orderinternational transactiondraft assessment ordersection 144

Judgments citing Vodafone India Services Pvt. Ltd. v. Union of India

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& HON’BLE SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Mondelez 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 Pronou…

Lintas India Private Limited, Mumbai vs. DCIT, Circle 16(1), Mumbai

The appeal of the assessee is partly allowed for statistical purposes

ITA 5889/MUM/2024[2021-22]Status: DisposedITAT Mumbai19 Nov 2025AY 2021-22

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarassessment Year: 2021-22 M/S. Lintas India Private Assessment Unit, Limited, Income Tax Department Or A Wing, 16Th Floor, Deputy Commissioner Of Parinee Crescenzo, Income Tax, Bandra-Kurla Complex, Circle 16(1), Bandra (East), 1) National Faceless Mumbai – 400 051 Assessment Centre (Nafac), Vs. Pan: Aaacl0124F Delhi 2)Aayakar Bhawan, Maharshi Karve Road, New Marine Lines, Churchgate, Mumbai – 400020 (Appellant) (Respondent) Present For: Assessee By : Shri Ajit Jain, Ld. A.R. Shri Karnik Kansara, Ld. A.R Ms. Neha Rai, Ld. A.R. Ms. Sakshi Chimanani, Ld. A.R. Revenue By : Shri Kiran Unavekar, Ld. Sr. D.R. Date Of Hearing : 22.08.2025 Date Of Pronouncement : 19.11.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 15.05.2023, Impugned Herein, Passed By The Ld. Commissioner Of Income Tax (Dispute Resolution Panel-1) (In Short Ld. Commissioner) U/S 144C(5) Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2021-22. 2 M/S. Lintas India Private Limited

For Appellant: Shri Ajit Jain, Ld. A.RFor Respondent: Shri Kiran Unavekar, Ld. Sr. D.R
Section 144Section 144CSection 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assessment Year: 2021-22 M/s. Lintas India Private Assessment Unit, Limited, Income Tax Department or A Wing, 16th Floor, Deputy Commissioner of Parinee Crescenzo, Income Tax, Bandra-Kurla Complex, Circle 16(1), Bandra (East), 1) National Faceless Mumbai – 400 051 Assessment Centre (NaFac), Vs. PAN: AAACL0124F Delhi 2)Aayakar Bhawan, Maharshi Karve Road, New Marine Lines, Churchgate, Mumbai – 400020 (Appellant) (Respondent) Present for: Assessee by : Shr…

Commissioner of Income Tax International Taxation- 2, New Delhi vs. Hyundai Rotem Company

The appeal is dismissed

ITA/304/2025HC Delhi29 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

For Appellant: Mr. Sunil Agarwal, SSC Mr. ViplavFor Respondent: Ms. Ananya Kapoor, Ms. Soumya Singh
Section 143Section 143(2)Section 144C(13)Section 260ASection 92C

…ITA No.304/2025 Page 1 of 46 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 29.10.2025 + ITA 304/2025 & CM APPL. 50009/2025 COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-2, NEW DELHI .....Appellant versus HYUNDAI ROTEM COMPANY .....Respondent Advocates who appeared in this case For the Appellant: Mr. Sunil Agarwal, SSC Mr. Viplav Acharya, Ms. Priya Sarkar, JSC and Mr. Utkarsh Tiwari, Advocates. For the Respondent: Ms. Ananya Kapoor, Ms. Soumya Singh and Mr. S…

Birla Carbon India Private Limited, Mumbai vs. The Principal Commissioner of Income Tax, Mumbai - 5, Mumbai

In the result, the appeal is allowed as indicated above

ITA 3768/MUM/2025[2018-19]Status: DisposedITAT Mumbai22 Sept 2025AY 2018-19

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiyabirla Carbon India Private Limited The Principal Commissioner Of Ground Floor, Aditya Birla Centre, Income Tax Room No. 515, 5Th Floor, Aaykar S. K. Ahire Marg, Worli, Vs. Mumbai-400 030 Bhavan, M. K. Road, Mumbai-400 020 Pan/Gir No. Aascs 9916 L (Appellant) : (Respondent) Appellant By : Shri Madhur Agarwal Respondent By : Shri Satyaprakash R. Singh Date Of Hearing : 16.09.2025 Date Of Pronouncement : 22.09.2025 O R D E R Per Saktijit Dey: In The Present Appeal, The Assessee Has Called Into Question The Validity Of The Order Dated 25.03.2025, Passed U/S. 263 Of The Income Tax Act, 1961 (‘The Act’ For Short) By Learned Principal Commissioner Of Income Tax (‘Ld.Pcit’ For Short), Pertaining To The Assessment Year (A.Y.) 2018-19. 2. Thought Multiple Grounds Have Been Raised In The Memorandum Of Appeal, However, The Assessee Has Raised A Pertinent Preliminary Issue, Challenging The Competence & Jurisdiction Of Ld. Pcit To Invoke Powers U/S. 263 Of The Act To Revise An Assessment Order Passed U/S. 144C(13) Of The Act, In Pursuance To The Directions Of Learned Dispute Resolution Panel (Ld. Drp).

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Satyaprakash R. Singh
Section 143(3)Section 144C(1)Section 144C(13)Section 263Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Birla Carbon India Private Limited The Principal Commissioner of Ground Floor, Aditya Birla Centre, Income Tax Room No. 515, 5th Floor, Aaykar S. K. Ahire Marg, Worli, Vs. Mumbai-400 030 Bhavan, M. K. Road, Mumbai-400 020 PAN/GIR No. AASCS 9916 L (Appellant) : (Respondent) Appellant by : Shri Madhur Agarwal Respondent by : Shri Satyaprakash R. Singh Date of Hearing : 16.09.2025 Date of Pronouncement : 22.09.2025 O R D E R Per Saktijit Dey, Vice President: In the prese…

Factive Limited, Mumbai vs. Assistant Commissioner of Income Tax, (International Taxation )-2(3)(1), Mumbai

In the result, both the appeals are partly allowed

ITA 4706/MUM/2023[2021-22]Status: DisposedITAT Mumbai15 Sept 2025AY 2021-22

Bench: Shri Saktijit Dey & Shri Girish Agrawal & Factive Limited Asst. Cit(It)-2(3)(1) C/O. Price Waterhouse & Co. Llp 609, 6Th Floor, Kautilya Bhavan, 252, Veer Savarkar Marg, C-41, C-43, G Block, Vs. Shivaji Park, Dadar, Bandra Kurla Complex, Mumbai-400 028 Bandra (E), Mumbai Pan/Gir No. Aaccf 5745 J (Appellant) : (Respondent) : Shri Dhanesh Bafna A/W Appellant By Shri Yogesh Malpani & Ms. Kinjal Patel Respondent By : Shri Krishna Kumar (Sr. Dr) Date Of Hearing : 21.08.2025 Date Of Pronouncement : 15.09.2025 O R D E R Per Saktijit Dey: Captioned Appeals By The Assessee Are Against The Final Assessment Orders Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 (‘The Act’ For Short), In Pursuance To The Directions Of Learned Dispute Resolution Panel (‘Ld. Drp' For Short) & Pertains To The Assessment Years (A.Y.) 2021-22 & 2022-23. 2. Since The Substantive Issue On Merits, Arising In The Appeals Are More Or Less Common In Both The Appeals, We Propose To Take Up Ita No. 4706/Mum/2023, Pertaining To A.Y. 2021-22, As The Lead Appeal. (A.Ys. 2021-22 & 2022-23) Factive Limited Vs. Asst. Cit(It) 3. Ground Nos. 1, 2 & 3 Are Basically On Legal Issues, Challenging The Validity Of The Final Assessment Order. At The Outset, Ld. Counsel Appearing For The Assessee Submitted That He Would Prefer To Address The Issues On Merits And, If Warranted, May Press The Legal Grounds.

For Respondent: Shri Krishna Kumar (Sr. DR)
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER & Factive Limited Asst. CIT(IT)-2(3)(1) C/o. Price Waterhouse & Co. LLP 609, 6th Floor, Kautilya Bhavan, 252, Veer Savarkar Marg, C-41, C-43, G Block, Vs. Shivaji Park, Dadar, Bandra Kurla Complex, Mumbai-400 028 Bandra (E), Mumbai PAN/GIR No. AACCF 5745 J (Appellant) : (Respondent) : Shri Dhanesh Bafna a/w Appellant by Shri Yogesh Malpani & Ms. Kinjal Patel Respondent by : Shri Krishna Kumar (Sr. DR) Date of Hearing : 21.08.2025 Date of Pronouncement : 15.09.2025 O R D E R Pe…

Accenture Solutions Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, Mumbai

In the result, the appeal is allowed as indicated above

ITA 3457/MUM/2025[2017-18]Status: DisposedITAT Mumbai28 Aug 2025AY 2017-18

Bench: Shri Saktijit Dey, Vp & Shri Girish Agrawal, Am Accenture Solutions Private Limited Pr. Cit, 501, 5Th Floor, Plat 3, Godrej & Boycee Compound, Vikhroli (W), Vikhroli S.O., Vs. Aayakar Bhavan, M. K. Road, Mumbai-400 079 Mumbai-400 020 Pan/Gir No. (Appellant) : (Respondent) Appellant By : Shri Nishant Thakkar Respondent By : Shri Satya Pal Kumar Date Of Hearing : 18.08.2025 Date Of Pronouncement : 28.08.2025 O R D E R Per Saktijit Dey, Vp: The Captioned Appeal Has Been Filed By The Assessee, Assailing The Order Dated 20.03.2025, Passed U/S. 263 Of Income Tax Act, 1961 (‘The Act’ For Short) By Learned Principal Commissioner Of Income Tax, Mumbai-6 (‘Ld. Pcit’ For Short), Pertaining To The Assessment Year (A.Y.) 2017-18. 2. We Have Heard The Parties & Perused The Materials Available On Record. The Short Issue Arising For Consideration Is Whether The Final Assessment Order Passed U/S. 144C(13) Of The Act, Can Be Subjected To Revisionary Jurisdiction U/S. 263 Of The Act. For Deciding This Issue, Few Necessary Facts Are Required To Be Considered. The Assessee Is A Resident Corporate Entity Engaged In The Business Of Providing Information Technology (It)/Information Technology Enabled Service (Ites) To Its Group Companies As Well As Consulting Services To Its Clients. For The Assessment Year Under Dispute, The Assessee Filed

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Satya Pal Kumar
Section 143(3)Section 144C(13)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI GIRISH AGRAWAL, AM Accenture Solutions Private Limited Pr. CIT, 501, 5th Floor, Plat 3, Godrej & Boycee Compound, Vikhroli (W), Vikhroli S.O., Vs. Aayakar Bhavan, M. K. Road, Mumbai-400 079 Mumbai-400 020 PAN/GIR No. (Appellant) : (Respondent) Appellant by : Shri Nishant Thakkar Respondent by : Shri Satya Pal Kumar Date of Hearing : 18.08.2025 Date of Pronouncement : 28.08.2025 O R D E R Per Saktijit Dey, VP: The captioned appeal has been filed by the assessee, assailing the order dated 20.03.2025, passed u/s. 263 of Inco…

Sac Finance Comany Ltd, Hong Kong vs. ACIT, Circle International Taxation 3(1)(2), New Delhi

In the result appeal of the assessee in ITA no

ITA 2336/DEL/2022[2017-18]Status: DisposedITAT Delhi22 Nov 2023AY 2017-18

Bench: Shri Shamim Yahya & Shri Kul Bharatassessment Year: 2017-18

Section 143(3)Section 144CSection 144C(13)Section 48Section 92C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year: 2017-18 SAC Finance Company limited, Vs ACIT, 26/F Tower One Time Square, Circle International Taxation 1 Matheson Street Causeway Bay, 3(1)(2), New Delhi. Hong Kong. PAN- AAYCS9516J APPELLANT RESPONDENT Assessee represented by Sh. S.K. Aggarwal, CA Department represented by Sh. Vijay B. Vasanta, CIT(DR) Date of hearing 31.10.2023 Date of pronouncement 22.11.2023 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the or…

Guala Closures (India) Pvt. Ltd., Panaji vs. The Principal Commissioner of Income Tax, Panaji., Select City

Appeal is dismissed in above terms

ITA 205/PAN/2019[2012-13]Status: DisposedITAT Panaji13 Oct 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Ketan VedFor Respondent: Shri P.S. Shivshankar, CIT-DR
Section 143(3)Section 144(3)Section 144CSection 253Section 263Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING AT ITAT : PUNE BENCHES : PUNE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK RIPOTE, ACCOUNTANT MEMBER ITA.No.205/PAN./2019 Assessment Year 2012-2013 The Principal Guala Closures India Private Commissioner of Income Limited, D-1, Sesa Ghor, 20, vs. Tax, Panaji, Aayakar EDC Complex, Patto, Panaji, Bhavan, Plot No.5, EDC Goa – 403 001 Complex, Patto Plaza, PAN AAACG4447J Panaji, Goa – 403 001. (Appellant) (Respondent) For Assessee : Shri Ketan Ved For Revenue : Shri P.S. Shivshankar, CIT-DR Date of Hearing : 10.1…

M/S Isoft Health Management (India) Pvt. Ltd., Chennai vs. DCIT, Bangalore

In the result, appeal of assessee is allowed

ITA 1210/BANG/2011[2007-08]Status: DisposedITAT Indore21 Aug 2023AY 2007-08

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicomputer Sciences Dcit, Circle 11(4) Corporation India Private No. 14/3, 5Th Floor, R.P. Limited Bhawan Nrupathunga (Formerly Isoft Health Road Vs. Management (India) Pvt. Bangalore Ltd.) Unit-13, Block-2, Sdf Building Mpez Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaaco 2465N Assessee By Shri Vishal Kalra, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 03.08.2023 Date Of Pronouncement 21.08.2023

Section 143(3)Section 144C(13)Section 144C(15)(b)Section 144C(5)Section 153(1)Section 92C

…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 Computer Sciences DCIT, Circle 11(4) Corporation India Private No. 14/3, 5th Floor, R.P. Limited Bhawan Nrupathunga (formerly iSOFT Health Road Vs. Management (India) Pvt. Bangalore Ltd.) Unit-13, Block-2, SDF Building MPEZ Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AAACO 2465N Assessee by Shri Vishal Kalra, AR Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 03.08.2023 Date of Pronouncement 21.08.2023 O R D E R Per…

The Indian Hotels Co. Ltd., Mumbai vs. Pr. CIT-1, Mumbai

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

ITA 950/MUM/2021[2014-15]Status: DisposedITAT Mumbai12 Apr 2022AY 2014-15

Bench: Shri Amarjit Singh, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.950/Mum/2021 (ननधधारण वर्ा / Assessment Years: 2014-15) बनधम/ The Indian Hotels Company Pcit-1 Room No.330, 3Rd Floor, Ltd. Vs. 9Th Floor, Express Towers, Aayakar Bhavan, Barrister Rajini Patel Marg, Maharishi Karve Road, Nariman Point, Mumbai- Mumbai-400020. 400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaact3957G (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri K. K. Ved Revenue By: Shri Surendra Kumar (Dr) सुनवाई की तारीख / Date Of Hearing: 17/03/2022 घोषणा की तारीख /Date Of Pronouncement: 12/04/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 31.03.2021 Passed By The Principal Commissioner Of Income Tax-01, Mumbai [Hereinafter Referred To As The “Pcit”] Relevant To The A.Y.2014-15 In Which The Principal Commissioner Of Income Tax-01 Has Invoked The Revisional Power U/S 263 Of The I.T. Act, 1961. 2. The Assessee Has Raised The Following Grounds Of Appeal: - “Re.: Validity Of Order U/S, 263; On The Facts & In The Circumstances Of The Case & In Law, The Impugned Order Dated 31 March 2021 Passed Under Section 263 Of The Act Is Without Jurisdiction & Bad In Law. Without Prejudice To The Above, On The Facts & Circumstances Of The Case & In Law, The Principal Commissioner Of Income Tax (“Pcit”) Has Erred In Passing The Order Dated 31 March 2021 U/S. 263 Of The Act.

For Appellant: Shri K. K. VedFor Respondent: Shri Surendra Kumar (DR)
Section 143(3)Section 144CSection 263Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.950/Mum/2021 (ननधधारण वर्ा / Assessment Years: 2014-15) बनधम/ The Indian Hotels Company PCIT-1 Room No.330, 3rd Floor, Ltd. Vs. 9th Floor, Express Towers, Aayakar Bhavan, Barrister Rajini Patel Marg, Maharishi Karve Road, Nariman Point, Mumbai- Mumbai-400020. 400021. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAACT3957G (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri K. K. Ved Revenue by: Shri Surendra Kumar (DR) सुनवाई की तारीख / Date of Hearing: 17/03/2022…

Barclays Bank Plc, Mumbai vs. CIT (International Taxation)-Range-1, Mumbai

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

ITA 827/MUM/2021[2013-14]Status: DisposedITAT Mumbai03 Jan 2022AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 143(3)Section 144C(13)Section 263Section 37

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “I” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No.827/Mum/2021 (Assessment Year 2013-14) Vs. CIT(IT), Range-1 Barclays Bank PLC 9th Floor, Building No.6 17th Floor Nirlon Knowledge Park Room No.1704, Air Off. Western Express India Building Highway Nariman Point Goregaon (E) Mumbai-400 021 Mumbai-400 63 PAN : AAACB4876G (Appellant) (Respondent) Assessee by Shri P.J.Pardiwala & Madhur Agarwal Department by Shri Sanjay Singh Date of Hearing 04.10.2021 Date of 03.01.2022 Pronouncement O R D E R Per Shamim Yahya (AM) :- This appeal by…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1067/PUN/2017[2012-13]Status: DisposedITAT Pune27 Jun 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.1062 to 1068/PUN/2017 यििाारण वषा / Assessment Years : 2007-08 to 2013-14 M/s. Sava Healthcare Ltd. (earlier known as Anagha Pharma Pvt. Ltd.) Sava House, 3rd Floor, Lawani Plaza, B-Wing, Plot No.57/58, Sakorenagar, Vimannagar अऩीऱाथी/Appellant Pune – 411014 …. PAN: AAECA9456D Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central C…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1066/PUN/2017[2011-12]Status: DisposedITAT Pune27 Jun 2019AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.1062 to 1068/PUN/2017 यििाारण वषा / Assessment Years : 2007-08 to 2013-14 M/s. Sava Healthcare Ltd. (earlier known as Anagha Pharma Pvt. Ltd.) Sava House, 3rd Floor, Lawani Plaza, B-Wing, Plot No.57/58, Sakorenagar, Vimannagar अऩीऱाथी/Appellant Pune – 411014 …. PAN: AAECA9456D Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central C…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1065/PUN/2017[2010-11]Status: DisposedITAT Pune27 Jun 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.1062 to 1068/PUN/2017 यििाारण वषा / Assessment Years : 2007-08 to 2013-14 M/s. Sava Healthcare Ltd. (earlier known as Anagha Pharma Pvt. Ltd.) Sava House, 3rd Floor, Lawani Plaza, B-Wing, Plot No.57/58, Sakorenagar, Vimannagar अऩीऱाथी/Appellant Pune – 411014 …. PAN: AAECA9456D Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central C…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1064/PUN/2017[2009-10]Status: DisposedITAT Pune27 Jun 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.1062 to 1068/PUN/2017 यििाारण वषा / Assessment Years : 2007-08 to 2013-14 M/s. Sava Healthcare Ltd. (earlier known as Anagha Pharma Pvt. Ltd.) Sava House, 3rd Floor, Lawani Plaza, B-Wing, Plot No.57/58, Sakorenagar, Vimannagar अऩीऱाथी/Appellant Pune – 411014 …. PAN: AAECA9456D Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central C…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1063/PUN/2017[2008-09]Status: DisposedITAT Pune27 Jun 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.1062 to 1068/PUN/2017 यििाारण वषा / Assessment Years : 2007-08 to 2013-14 M/s. Sava Healthcare Ltd. (earlier known as Anagha Pharma Pvt. Ltd.) Sava House, 3rd Floor, Lawani Plaza, B-Wing, Plot No.57/58, Sakorenagar, Vimannagar अऩीऱाथी/Appellant Pune – 411014 …. PAN: AAECA9456D Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central C…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1062/PUN/2017[2007-08]Status: DisposedITAT Pune27 Jun 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.1062 to 1068/PUN/2017 यििाारण वषा / Assessment Years : 2007-08 to 2013-14 M/s. Sava Healthcare Ltd. (earlier known as Anagha Pharma Pvt. Ltd.) Sava House, 3rd Floor, Lawani Plaza, B-Wing, Plot No.57/58, Sakorenagar, Vimannagar अऩीऱाथी/Appellant Pune – 411014 …. PAN: AAECA9456D Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central C…

The ACIT, Circle-8, Ahmedabad vs. The Torrent Pharmaceuticals, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 938/AHD/2012[2007-08]Status: DisposedITAT Ahmedabad15 May 2019AY 2007-08

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 907/Ahd/2012 2007-08 M/S. Torrent Add. Cit, Pharmaceuticals Ltd., Range – 8, Torrent House, Off. Ahmedabad. Ashram Road, Ahmedabad. Pan No. Aaact 5456 A 2. 938/Ahd/2012 2007-08 The Acit, M/S. Torrent Ahmedabad. Pharmaceuticals Ltd. Ahmedabad. 3. 1634/Ahd/2012 2008-09 M/S. Torrent The Acit, Pharmaceuticals Ltd. Ahmedabad Ahmedabad. 4. 1725/Ahd/2012 2008-09 The Acit M/S. Torrent Ahmedabad. Pharmaceuticals Ltd., Ahmedabad.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RFor Respondent: Shri Ramesh Chandra Panday, CIT-D.R
Section 35Section 80Section 92C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 907/Ahd/2012 2007-08 M/s. Torrent Add. CIT, Pharmaceuticals Ltd., Range – 8, Torrent House, Off. Ahmedabad. Ashram Road, Ahmedabad. PAN No. AAACT 5456 A 2. 938/Ahd/2012 2007-08 The ACIT, M/s. Torrent Ahmedabad. Pharmaceuticals Ltd. Ahmedabad. 3. 1634/Ahd/2012 2008-09 M/s. Torrent The ACIT, Pharmaceuticals Ltd. Ahmedabad Ahmedabad. 4. 1725/Ah…

The Torrent Pharmaceuticals, Ahmedabad vs. The Additional CIT, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 907/AHD/2012[2007-08]Status: DisposedITAT Ahmedabad15 May 2019AY 2007-08

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 907/Ahd/2012 2007-08 M/S. Torrent Add. Cit, Pharmaceuticals Ltd., Range – 8, Torrent House, Off. Ahmedabad. Ashram Road, Ahmedabad. Pan No. Aaact 5456 A 2. 938/Ahd/2012 2007-08 The Acit, M/S. Torrent Ahmedabad. Pharmaceuticals Ltd. Ahmedabad. 3. 1634/Ahd/2012 2008-09 M/S. Torrent The Acit, Pharmaceuticals Ltd. Ahmedabad Ahmedabad. 4. 1725/Ahd/2012 2008-09 The Acit M/S. Torrent Ahmedabad. Pharmaceuticals Ltd., Ahmedabad.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RFor Respondent: Shri Ramesh Chandra Panday, CIT-D.R
Section 35Section 80Section 92C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 907/Ahd/2012 2007-08 M/s. Torrent Add. CIT, Pharmaceuticals Ltd., Range – 8, Torrent House, Off. Ahmedabad. Ashram Road, Ahmedabad. PAN No. AAACT 5456 A 2. 938/Ahd/2012 2007-08 The ACIT, M/s. Torrent Ahmedabad. Pharmaceuticals Ltd. Ahmedabad. 3. 1634/Ahd/2012 2008-09 M/s. Torrent The ACIT, Pharmaceuticals Ltd. Ahmedabad Ahmedabad. 4. 1725/Ah…

The ACIT, (OSD)Circle-8, Ahmedabad vs. The Torrent Pharmaceuticals Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 1725/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad15 May 2019AY 2008-09

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 907/Ahd/2012 2007-08 M/S. Torrent Add. Cit, Pharmaceuticals Ltd., Range – 8, Torrent House, Off. Ahmedabad. Ashram Road, Ahmedabad. Pan No. Aaact 5456 A 2. 938/Ahd/2012 2007-08 The Acit, M/S. Torrent Ahmedabad. Pharmaceuticals Ltd. Ahmedabad. 3. 1634/Ahd/2012 2008-09 M/S. Torrent The Acit, Pharmaceuticals Ltd. Ahmedabad Ahmedabad. 4. 1725/Ahd/2012 2008-09 The Acit M/S. Torrent Ahmedabad. Pharmaceuticals Ltd., Ahmedabad.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RFor Respondent: Shri Ramesh Chandra Panday, CIT-D.R
Section 35Section 80Section 92C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 907/Ahd/2012 2007-08 M/s. Torrent Add. CIT, Pharmaceuticals Ltd., Range – 8, Torrent House, Off. Ahmedabad. Ashram Road, Ahmedabad. PAN No. AAACT 5456 A 2. 938/Ahd/2012 2007-08 The ACIT, M/s. Torrent Ahmedabad. Pharmaceuticals Ltd. Ahmedabad. 3. 1634/Ahd/2012 2008-09 M/s. Torrent The ACIT, Pharmaceuticals Ltd. Ahmedabad Ahmedabad. 4. 1725/Ah…

Vodafone India Services Pvt. Ltd. v. Union of India (37 Taxmann.com 250) — Cited in 21 Judgments | BharatTax