Westfalia Separator India (P.) Ltd. v. ACIT

52 Taxmann.com 381High Court2014#11737 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Judgments citing Westfalia Separator India (P.) Ltd. v. ACIT

DEPUTY COMMISSIONER OF INCOME TAX OFFICER CIRCLE-3(1)(1), BANGALORE vs. M/S FMC INDIA PRIVATE LIMITED , BANGALORE

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands allowed for statistical purposes

ITA 2732/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Sept 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14 M/S. Fmc India Pvt. The Assistant Ltd., Commissioner Of Embassy Star 1St Floor, Income Tax, No. 8 Palace Road, Circle 3(1)(1), Bangalore – 560 052. Bangalore. Vs. Pan: Aaacf4579N Appellant Respondent & Assessment Year : 2013-14 (By Revenue) Assessee By : Shri Nageswar Rao, Advocate Revenue By : Smt. S. Praveena, Cit Drp-2 Date Of Hearing : 07-07-2022 Date Of Pronouncement : 29-09-2022 Order Per Beena Pillaipresent Cross Appeals Are Filed By The Assessee & Revenue Against Order Dated 23/07/2018 Passes By The Ld.Cit(A)-3, Bangalore For Assessment Year 2013-14 On Following Grounds Of Appeal:

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Smt. S. Praveena, CIT DRP-2
Section 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2013-14 M/s. FMC India Pvt. The Assistant Ltd., Commissioner of Embassy Star 1st Floor, Income Tax, No. 8 Palace Road, Circle 3(1)(1), Bangalore – 560 052. Bangalore. Vs. PAN: AAACF4579N APPELLANT RESPONDENT & Assessment Year : 2013-14 (By Revenue) Assessee by : Shri Nageswar Rao, Advocate Revenue by : Smt. S. Praveena, CIT DRP-2 Date of Hearing : 07-07-2022 Date of Pronouncement : 29-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present cross appeal…

M/S FMC INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands allowed for statistical purposes

ITA 2611/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Sept 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14 M/S. Fmc India Pvt. The Assistant Ltd., Commissioner Of Embassy Star 1St Floor, Income Tax, No. 8 Palace Road, Circle 3(1)(1), Bangalore – 560 052. Bangalore. Vs. Pan: Aaacf4579N Appellant Respondent & Assessment Year : 2013-14 (By Revenue) Assessee By : Shri Nageswar Rao, Advocate Revenue By : Smt. S. Praveena, Cit Drp-2 Date Of Hearing : 07-07-2022 Date Of Pronouncement : 29-09-2022 Order Per Beena Pillaipresent Cross Appeals Are Filed By The Assessee & Revenue Against Order Dated 23/07/2018 Passes By The Ld.Cit(A)-3, Bangalore For Assessment Year 2013-14 On Following Grounds Of Appeal:

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Smt. S. Praveena, CIT DRP-2
Section 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2013-14 M/s. FMC India Pvt. The Assistant Ltd., Commissioner of Embassy Star 1st Floor, Income Tax, No. 8 Palace Road, Circle 3(1)(1), Bangalore – 560 052. Bangalore. Vs. PAN: AAACF4579N APPELLANT RESPONDENT & Assessment Year : 2013-14 (By Revenue) Assessee by : Shri Nageswar Rao, Advocate Revenue by : Smt. S. Praveena, CIT DRP-2 Date of Hearing : 07-07-2022 Date of Pronouncement : 29-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present cross appeal…

ARJAV DIAMONDS,MUMBAI vs. PR CIT -19, MUMBAI

In the result, the appeal of assessee is allowed

ITA 3035/MUM/2017[2012-13]Status: DisposedITAT Mumbai03 Jun 2019AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am

For Appellant: Shri Anuj Kisnadwala, ArFor Respondent: Shri Anadi Varma, DR
Section 143(3)Section 263

…आयकर अपीलीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री महावीर स ुंह, न्याययक दस्य एवुं श्री एन. के. प्रिान लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI NK PRADHAN, AM Aayakr ApIla saM./ ITA No. 3035/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2012-13) Arjav Diamonds The Commissioner of DE THE-8031/8032, G-Block, Income Tax, Circle-19, Vs. Bharat Diamond Course, BKC, Mumbai Bandra East, Mumbai-400 051 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा सं./PAN No. AAIFA0126F अपीलाथी की ओर से / Appellant by : Shri Anuj Kisnadwala, Ar प्रत्…

ST- ERICSSON INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 609/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Jul 2018AY 2010-11

Bench: Shri Chandra Poojari & Shri Kuldip Singh

For Appellant: Shri S.D. Kapila, AdvocateFor Respondent: Shri Sanjay Kumar Yadav, Senior DR
Section 143Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.609/Del./2015 (ASSESSMENT YEAR : 2010-11) ST-Ericsson India Pvt. Ltd., vs. DCIT, Circle 24 (2), S – 327, Lower Ground Floor, New Delhi. Greater Kailash – II, New Delhi – 110 048. (PAN : AAMCS1022K) ITA No.168/Del./2015 (ASSESSMENT YEAR : 2010-11) DCIT, Circle 24 (2), vs. ST-Ericsson India Pvt. Ltd., New Delhi. S – 327, Lower Ground Floor, Greater Kailash – II, New Delhi – 110 048. (PAN : AAMCS1022K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri S.D. Kapila…

DCIT, NEW DELHI vs. M/S. ST ERICSSON INDIA PVT. LTD., NEW DELHI

ITA 168/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Jul 2018AY 2010-11

Bench: Shri Chandra Poojari & Shri Kuldip Singh

For Appellant: Shri S.D. Kapila, AdvocateFor Respondent: Shri Sanjay Kumar Yadav, Senior DR
Section 143Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.609/Del./2015 (ASSESSMENT YEAR : 2010-11) ST-Ericsson India Pvt. Ltd., vs. DCIT, Circle 24 (2), S – 327, Lower Ground Floor, New Delhi. Greater Kailash – II, New Delhi – 110 048. (PAN : AAMCS1022K) ITA No.168/Del./2015 (ASSESSMENT YEAR : 2010-11) DCIT, Circle 24 (2), vs. ST-Ericsson India Pvt. Ltd., New Delhi. S – 327, Lower Ground Floor, Greater Kailash – II, New Delhi – 110 048. (PAN : AAMCS1022K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri S.D. Kapila…

PANGEA3 LEGAL DATABASE SYSTEMS P.LD,MUMBAI vs. ITO WD 3(2)(4), MUMBAI

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

ITA 2128/MUM/2014[2009-10]Status: DisposedITAT Mumbai06 Mar 2017AY 2009-10

Bench: Shri Amit Shukla & Shri Manoj Kumar Aggarwalassessment Year: 2009-10

For Appellant: Shri Rajan Vora, &For Respondent: Mrs. Malathi Shridharan, CIT DR
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2009-10 Pangea3 & Legal Income Tax Officer, Ward- Database Systems Pvt. 3(2)(4), Room No.673, 6th Ltd., 102-B, Leela floor, Aayakar Bhavan, M.K. Vs. Business Park, Andheri Marg, Mumbai-400020 Kurla Road, Andheri (East), Mumbai-400 060 PAN: AADCP8581H) (Appellant) (Respondent) & Assessment Year: 2009-10 Income Tax Officer, Pangea3 & Legal Database Ward-3(2)(4), Room Systems Pvt. Ltd. No.673, 6th floor, 102-B, Leela Business Vs. Aayakar Bhavan,…

ITO 3(2)(4), MUMBAI vs. PANGEA 3 LEGAL DATA BASE SYSTEMS P.LTD, MUMBAI

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

ITA 1958/MUM/2014[2009-10]Status: DisposedITAT Mumbai06 Mar 2017AY 2009-10

Bench: Shri Amit Shukla & Shri Manoj Kumar Aggarwalassessment Year: 2009-10

For Appellant: Shri Rajan Vora, &For Respondent: Mrs. Malathi Shridharan, CIT DR
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2009-10 Pangea3 & Legal Income Tax Officer, Ward- Database Systems Pvt. 3(2)(4), Room No.673, 6th Ltd., 102-B, Leela floor, Aayakar Bhavan, M.K. Vs. Business Park, Andheri Marg, Mumbai-400020 Kurla Road, Andheri (East), Mumbai-400 060 PAN: AADCP8581H) (Appellant) (Respondent) & Assessment Year: 2009-10 Income Tax Officer, Pangea3 & Legal Database Ward-3(2)(4), Room Systems Pvt. Ltd. No.673, 6th floor, 102-B, Leela Business Vs. Aayakar Bhavan,…

M/S. ST-ERICSSON INDIA PRIVATE LIMITED,NEW DELHI vs. ADDL. CIT, NEW DELHI

ITA 1672/DEL/2014[2009-10]Status: DisposedITAT Delhi22 Feb 2017AY 2009-10

Bench: Shri R.S. Syal & Shri Kuldip Singh

For Appellant: S/Shri S.D. Kapila, R.R. Maurya &For Respondent: Shri Neeraj Kumar, Senior DR
Section 143Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1672/Del./2014 (ASSESSMENT YEAR : 2009-10) St-Ericsson India Private Limited, vs. Addl.CIT, Range 9, D – 28, South Extension, Part – I, New Delhi. New Delhi – 110 049. (PAN : AAMCS1022K) (APPELLANT) (RESPONDENT) ASSESSEE BY : S/Shri S.D. Kapila, R.R. Maurya & Sanjay Kumar, Advocates and Shri Pankaj Rohta, CA REVENUE BY : Shri Neeraj Kumar, Senior DR Date of Hearing : 07.02.2017 Date of Order : 22.02.2017 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The Appe…

HAPAG-LLOYD GLOBAL SERVICES P. LTD,MUMBAI vs. DCIT RG 10(1), MUMBAI

The appeal is allowed for statistical purposes

ITA 2300/MUM/2014[2009-10]Status: DisposedITAT Mumbai16 Jan 2017AY 2009-10

Bench: Shri Amit Shukla, Jm & Shri Manoj Kumar Aggarwal, Am

Section 10ASection 115JSection 143(3)Section 144C(13)Section 144C(5)Section 92C

…ITA No.2300/Mum/2014 & ITA No. 7539/Mum/2014 Hapag-Lloyd Global Services Pvt. Ltd. Assessment Years 2009-10 & 2010-2011 आयकर अपील"य अ"धकरण “के” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI "ी अ"मत शु"ला,"या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" । BEFORE SHRI AMIT SHUKLA, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No. 2300/Mum/2014 ("नधा"रण वष" / Assessment Year: 2009-2010) & आयकर अपील सं./I.T.A. No. 7539/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-2011) HAPAG-LLOYD GOLBAL DEPUTY COMMISSIONER OF SERVICES PRIVATE LIMITED INCOME TAX, RANGE 10(1), बनाम/ 402-…

Westfalia Separator India (P.) Ltd. v. ACIT (52 Taxmann.com 381) — Cited in 9 Judgments | BharatTax