SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

condone the delay of 880 days of the Department in filing CO before us. Accordingly, CO filed by the Department is hereby dismissed. 15. In the result, CO filed by the Department is hereby dismissed. 16. In the result, for assessment year 2007-08, appeal of the assessee is allowed and CO filed by the Department is dismissed. Assessment Year

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

condone the delay of 880 days of the Department in filing CO before us. Accordingly, CO filed by the Department is hereby dismissed. 15. In the result, CO filed by the Department is hereby dismissed. 16. In the result, for assessment year 2007-08, appeal of the assessee is allowed and CO filed by the Department is dismissed. Assessment Year

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

condone the delay of 880 days of the Department in filing CO before us. Accordingly, CO filed by the Department is hereby dismissed. 15. In the result, CO filed by the Department is hereby dismissed. 16. In the result, for assessment year 2007-08, appeal of the assessee is allowed and CO filed by the Department is dismissed. Assessment Year

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

condone the delay of 880 days of the Department in filing CO before us. Accordingly, CO filed by the Department is hereby dismissed. 15. In the result, CO filed by the Department is hereby dismissed. 16. In the result, for assessment year 2007-08, appeal of the assessee is allowed and CO filed by the Department is dismissed. Assessment Year

THE DCIT,(OSD)-1, CIRCLE-4,, AHMEDABAD vs. MIDVALLEY HEALTHCARE SERVICES PVT.LTD.,, AHMEDABAD

In the result, the CO of the assessee is partly allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

TP order cannot be sustained. Hence, the addition made by the AO is hereby deleted and the deduction as claimed by the appellant u/s.10B is allowed accordingly. 2.12. Now, I am dealing with the alternate contention of the assessing officer in not allowing deduction of S.10B of the Act on the ground that the appellant has not obtained ratification from

WEATHERFORD DRILLING & PRODUCTION SERVICES (INDIA) PVT. LTD.,,VADODARA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCEL-2(1)(2),, VADODARA

In the result, appeal of the assessee is allowed

delay in filing of appeal by the assessee is hereby condoned. 3. On merits, the brief facts of the case are that the assessee filed return of income for assessment year 2008-09 and the case of the assessee was referred to TPO under section 92CA(1) of the Act. Draft order under section 92CA(3) was passed after making

THE ACIT, ANAND CIRCLE,, ANAND vs. M/S. CHHOTABHAI JETHABHAI PATEL & CO.,, KHEDA

In the result, the appeal of the revenue is dismissed

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

TP) u/s. 92CA of the Act in view of CBDT’s Instruction No. 3/2016 dated 10-03-2016 for the determination of Arms Length Price. The Additional CIT(TPO) vide order dated 15-09-2017 passed u/s. 92CA(3) of the Act made upward adjustments to the tune of Rs. 1,62,27,135/-. On receipt of the order

THE ACIT, CIRCLE-1(1)(1), VADODARA vs. SCHAEFFLER INDIA LIMITED (EARLIER KNOWN AS FAG BEARINGS INDIA LTD.), VADODARA

Appeals are partly allowed for statistical purposes and Department’s appeals are dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

delay of 01 day in filing of the present appeal is hereby condoned. 3. We shall first take up the Assessee’s and Department’s appeal for A.Y. 2010-11, and our observations made for these years shall apply to the balance years as well, wherever applicable. We shall first take up the assessee’s appeal

THE ACIT, CIRCLE-1(1)(1), VADODARA vs. SCHAEFFLER INDIA LIMITED (EARLIER KNOWN AS FAG BEARINGS INDIA LTD.), VADODARA

Appeals are partly allowed for statistical purposes and Department’s appeals are dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

delay of 01 day in filing of the present appeal is hereby condoned. 3. We shall first take up the Assessee’s and Department’s appeal for A.Y. 2010-11, and our observations made for these years shall apply to the balance years as well, wherever applicable. We shall first take up the assessee’s appeal

SCHAEFFLER INDIA LIMITED (EARLIER KNOWN AS FAG BEARINGS INDIA LTD.),VADODARA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(2) NOW CIRCLE-1(1)(1), VADODARA

Appeals are partly allowed for statistical purposes and Department’s appeals are dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

delay of 01 day in filing of the present appeal is hereby condoned. 3. We shall first take up the Assessee’s and Department’s appeal for A.Y. 2010-11, and our observations made for these years shall apply to the balance years as well, wherever applicable. We shall first take up the assessee’s appeal

SCHAEFFLER INDIA LIMITED (EARLIER KNOWN AS FAG BEARINGS INDIA LTD.),VADODARA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2) NOW CIRCLE-1(1)(1), VADODARA

Appeals are partly allowed for statistical purposes and Department’s appeals are dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

delay of 01 day in filing of the present appeal is hereby condoned. 3. We shall first take up the Assessee’s and Department’s appeal for A.Y. 2010-11, and our observations made for these years shall apply to the balance years as well, wherever applicable. We shall first take up the assessee’s appeal

SCHAEFFLER INDIA LIMITED (EARLIER KNOWN AS FAG BEARINGS INDIA LTD.),VADODARA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2) NOW CIRCLE-1(1)(1), VADODARA

Appeals are partly allowed for statistical purposes and Department’s appeals are dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

delay of 01 day in filing of the present appeal is hereby condoned. 3. We shall first take up the Assessee’s and Department’s appeal for A.Y. 2010-11, and our observations made for these years shall apply to the balance years as well, wherever applicable. We shall first take up the assessee’s appeal

SCHAEFFLER INDIA LIMITED (EARLIER KNOWN AS FAG BEARINGS INDIA LTD.),VADODARA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2) NOW CIRCLE-1(1)(1), VADODARA

Appeals are partly allowed for statistical purposes and Department’s appeals are dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

delay of 01 day in filing of the present appeal is hereby condoned. 3. We shall first take up the Assessee’s and Department’s appeal for A.Y. 2010-11, and our observations made for these years shall apply to the balance years as well, wherever applicable. We shall first take up the assessee’s appeal

SCHAEFFLER INDIA LIMITED (EARLIER KNOWN AS FAG BEARINGS INDIA LTD.),VADODARA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2) NOW CIRCLE-1(1)(1), VADODARA

Appeals are partly allowed for statistical purposes and Department’s appeals are dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

delay of 01 day in filing of the present appeal is hereby condoned. 3. We shall first take up the Assessee’s and Department’s appeal for A.Y. 2010-11, and our observations made for these years shall apply to the balance years as well, wherever applicable. We shall first take up the assessee’s appeal

THE ACIT, CIRCLE-1(1)(1), VADODARA vs. SCHAEFFLER INDIA LIMITED (EARLIER KNOWN AS FAG BEARINGS INDIA LTD.), VADODARA

Appeals are partly allowed for statistical purposes and Department’s appeals are dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

delay of 01 day in filing of the present appeal is hereby condoned. 3. We shall first take up the Assessee’s and Department’s appeal for A.Y. 2010-11, and our observations made for these years shall apply to the balance years as well, wherever applicable. We shall first take up the assessee’s appeal

THE ACIT, CIRCLE-1(1)(1), VADODARA vs. SCHAEFFLER INDIA LIMITED (EARLIER KNOWN AS FAG BEARINGS INDIA LTD.), VADODARA

Appeals are partly allowed for statistical purposes and Department’s appeals are dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

delay of 01 day in filing of the present appeal is hereby condoned. 3. We shall first take up the Assessee’s and Department’s appeal for A.Y. 2010-11, and our observations made for these years shall apply to the balance years as well, wherever applicable. We shall first take up the assessee’s appeal