SUN DIVINE CO. OP. HOUSING SOCIETY LTD.,AHMEDABAD vs. ITO, WARD-4(2)(5), AHMEDABAD

In the result, the appeal preferred by the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

Housing Society Ltd. vs. ITO Asst.Year –2015-16 (c) amend any intimation under sub- section (1) of Section 200A; (d)amend any intimation under sub-section (!) of sec lion 206CB.J Section 154 (IA) (1A) Where any matter has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub- section

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

154 (URO)/[2015] 153 ITD 368 (Delhi - Trib.). In that decision, the judgments in KashyapVed Research Foundation v. CIT [2011] 131 ITD 370/12 taxmann.com286 (Cochin) and CIT v. Rajneesh Foundation [2006] 280 ITR 533/[2005] 148 Taxman 396 (Bom.) were relied upon. It was held that yoga was one of the six systems of Vedic philosophy developed by Maharishi Patanjali

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

154 (URO)/[2015] 153 ITD 368 (Delhi - Trib.). In that decision, the judgments in KashyapVed Research Foundation v. CIT [2011] 131 ITD 370/12 taxmann.com286 (Cochin) and CIT v. Rajneesh Foundation [2006] 280 ITR 533/[2005] 148 Taxman 396 (Bom.) were relied upon. It was held that yoga was one of the six systems of Vedic philosophy developed by Maharishi Patanjali

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

154 (URO)/[2015] 153 ITD 368 (Delhi - Trib.). In that decision, the judgments in KashyapVed Research Foundation v. CIT [2011] 131 ITD 370/12 taxmann.com286 (Cochin) and CIT v. Rajneesh Foundation [2006] 280 ITR 533/[2005] 148 Taxman 396 (Bom.) were relied upon. It was held that yoga was one of the six systems of Vedic philosophy developed by Maharishi Patanjali

THE ACIT, (EXEMPTION) CIRCLE-1, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

154 (URO)/[2015] 153 ITD 368 (Delhi - Trib.). In that decision, the judgments in KashyapVed Research Foundation v. CIT [2011] 131 ITD 370/12 taxmann.com286 (Cochin) and CIT v. Rajneesh Foundation [2006] 280 ITR 533/[2005] 148 Taxman 396 (Bom.) were relied upon. It was held that yoga was one of the six systems of Vedic philosophy developed by Maharishi Patanjali

M/S. SHELL INTERNATIONAL B.V.,,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

House, 1st Floor, G-Block, International Taxation-1, Plot No. C-60, Bandra Kurla Ahmedabad-380014 Complex, Bandra East, Mumbai-400051 [PAN No.AAHCS9360D] (Appellant) (Respondent) .. Appellant by : Shri S. N. Soparkar, Sr. Advocate, Shri Parin Shah, Shri Ankit Gandhi & Ms. Dhruvi Salot, A.Rs. Respondent by: Dr. Darsi Suman Ratnam, CIT D.R. Date of Hearing 23.02.2024 & 06.03.2024 Date of Pronouncement

SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE ACIT, INTL. TAXN.-1,, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

House, 1st Floor, G-Block, International Taxation-1, Plot No. C-60, Bandra Kurla Ahmedabad-380014 Complex, Bandra East, Mumbai-400051 [PAN No.AAHCS9360D] (Appellant) (Respondent) .. Appellant by : Shri S. N. Soparkar, Sr. Advocate, Shri Parin Shah, Shri Ankit Gandhi & Ms. Dhruvi Salot, A.Rs. Respondent by: Dr. Darsi Suman Ratnam, CIT D.R. Date of Hearing 23.02.2024 & 06.03.2024 Date of Pronouncement

SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE ACIT, INTL. TAXN.-2, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

House, 1st Floor, G-Block, International Taxation-1, Plot No. C-60, Bandra Kurla Ahmedabad-380014 Complex, Bandra East, Mumbai-400051 [PAN No.AAHCS9360D] (Appellant) (Respondent) .. Appellant by : Shri S. N. Soparkar, Sr. Advocate, Shri Parin Shah, Shri Ankit Gandhi & Ms. Dhruvi Salot, A.Rs. Respondent by: Dr. Darsi Suman Ratnam, CIT D.R. Date of Hearing 23.02.2024 & 06.03.2024 Date of Pronouncement

M/S. SHELL INTERNATIONAL B.V.,,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

House, 1st Floor, G-Block, International Taxation-1, Plot No. C-60, Bandra Kurla Ahmedabad-380014 Complex, Bandra East, Mumbai-400051 [PAN No.AAHCS9360D] (Appellant) (Respondent) .. Appellant by : Shri S. N. Soparkar, Sr. Advocate, Shri Parin Shah, Shri Ankit Gandhi & Ms. Dhruvi Salot, A.Rs. Respondent by: Dr. Darsi Suman Ratnam, CIT D.R. Date of Hearing 23.02.2024 & 06.03.2024 Date of Pronouncement

M/S. SHELL INTERNATIONAL B.V.,MUMBAI vs. THE ACIT, INTL. TAXN.-2, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

House, 1st Floor, G-Block, International Taxation-1, Plot No. C-60, Bandra Kurla Ahmedabad-380014 Complex, Bandra East, Mumbai-400051 [PAN No.AAHCS9360D] (Appellant) (Respondent) .. Appellant by : Shri S. N. Soparkar, Sr. Advocate, Shri Parin Shah, Shri Ankit Gandhi & Ms. Dhruvi Salot, A.Rs. Respondent by: Dr. Darsi Suman Ratnam, CIT D.R. Date of Hearing 23.02.2024 & 06.03.2024 Date of Pronouncement

M/S. SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

House, 1st Floor, G-Block, International Taxation-1, Plot No. C-60, Bandra Kurla Ahmedabad-380014 Complex, Bandra East, Mumbai-400051 [PAN No.AAHCS9360D] (Appellant) (Respondent) .. Appellant by : Shri S. N. Soparkar, Sr. Advocate, Shri Parin Shah, Shri Ankit Gandhi & Ms. Dhruvi Salot, A.Rs. Respondent by: Dr. Darsi Suman Ratnam, CIT D.R. Date of Hearing 23.02.2024 & 06.03.2024 Date of Pronouncement

SHELL INTERNATIONAL B.V., ,AHMEDABAD vs. THE ACIT, INTL. TAXN.-1, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

House, 1st Floor, G-Block, International Taxation-1, Plot No. C-60, Bandra Kurla Ahmedabad-380014 Complex, Bandra East, Mumbai-400051 [PAN No.AAHCS9360D] (Appellant) (Respondent) .. Appellant by : Shri S. N. Soparkar, Sr. Advocate, Shri Parin Shah, Shri Ankit Gandhi & Ms. Dhruvi Salot, A.Rs. Respondent by: Dr. Darsi Suman Ratnam, CIT D.R. Date of Hearing 23.02.2024 & 06.03.2024 Date of Pronouncement

SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE ACIT, INTL. TAXN.-1,, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

House, 1st Floor, G-Block, International Taxation-1, Plot No. C-60, Bandra Kurla Ahmedabad-380014 Complex, Bandra East, Mumbai-400051 [PAN No.AAHCS9360D] (Appellant) (Respondent) .. Appellant by : Shri S. N. Soparkar, Sr. Advocate, Shri Parin Shah, Shri Ankit Gandhi & Ms. Dhruvi Salot, A.Rs. Respondent by: Dr. Darsi Suman Ratnam, CIT D.R. Date of Hearing 23.02.2024 & 06.03.2024 Date of Pronouncement

M/S. SHELL INTERNATIONAL B.V.,,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

House, 1st Floor, G-Block, International Taxation-1, Plot No. C-60, Bandra Kurla Ahmedabad-380014 Complex, Bandra East, Mumbai-400051 [PAN No.AAHCS9360D] (Appellant) (Respondent) .. Appellant by : Shri S. N. Soparkar, Sr. Advocate, Shri Parin Shah, Shri Ankit Gandhi & Ms. Dhruvi Salot, A.Rs. Respondent by: Dr. Darsi Suman Ratnam, CIT D.R. Date of Hearing 23.02.2024 & 06.03.2024 Date of Pronouncement

SHELL INTERNATIONAL B.V.,MUMBAI vs. THE ACIT, INT.TAXA.-2, AHMEDABAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

House, 1st Floor, G-Block, International Taxation-1, Plot No. C-60, Bandra Kurla Ahmedabad-380014 Complex, Bandra East, Mumbai-400051 [PAN No.AAHCS9360D] (Appellant) (Respondent) .. Appellant by : Shri S. N. Soparkar, Sr. Advocate, Shri Parin Shah, Shri Ankit Gandhi & Ms. Dhruvi Salot, A.Rs. Respondent by: Dr. Darsi Suman Ratnam, CIT D.R. Date of Hearing 23.02.2024 & 06.03.2024 Date of Pronouncement

NIRMA LIMITED,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1) NOW DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

Appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2013-14 Nirma Limited, The Dy. Commissioner Of Vs. Nirma House, Ashram Road, Income-Tax, Ahmedabad-380 009 Circle-3(1)(1), Pan : Aaacn 5350 K Ahmedabad-380009 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Sanjay Kumar, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 11.07.2024 घोषणा क" तारीख /Date Of Pronouncement: 09.10.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against The Order Of The Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 10.04.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2013-14. 2. The Effective Ground Raised By The Assessee Is As Follows:-

House, Ashram Road, Income-tax, Ahmedabad-380 009 Circle-3(1)(1), PAN : AAACN 5350 K Ahmedabad-380009 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee by : Shri Bandish Soparkar, AR Revenue by : Shri Sanjay Kumar, Sr DR सुनवाई क" तारीख/Date of Hearing : 11.07.2024 घोषणा क" तारीख /Date of Pronouncement: 09.10.2024 आदेश आदेश

TORRENT PHARMACEUTICALS LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX (OSD) CIRCLE-8,, AHMEDABAD

In the result appeal of the Revenue is partly allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita.No.1285 & 1286/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-10 & 2010-11 & Ita No.1396 & 1397/Ahd/2018 Asstt.Year 2011-12 & 2012-13 Torrent Pharmaceuticals Ltd. Acit, Circle-4(1)(2) Torrent House Ahmedabad. Vs. Off.Ashram Road Ahmedabad 380 009. आयकर अपील सं./Ita.No.1327 & 1328/Ahd/2017 िनधा"रण वष"/ Asstt. Year: 2009-10 & 2010-11 & आयकर अपील सं./Ita.No.1414 & 1415/Ahd/2018 िनधा"रण वष"/ Asstt. Year: 2011-12 & 2012-13 Acit, Circle-4(1)(2) Torrent Pharmaceuticals Ltd. Ahmedabad. Torrent House Vs. Off.Ashram Road Ahmedabad 380 009. (Applicant) (Responent) Assessee By : Shri Vartik Choksi, With Shri Biren Shah, Ars. Revenue By : Shri Mohd. Usman, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 23/11/2021 घोषणा क" तारीख /Date Of Pronouncement: 22/02/2022 आदेश/O R D E R Per Bench

House Vs. Off.Ashram Road Ahmedabad 380 009. (Applicant) (Responent) Assessee by : Shri Vartik Choksi, With Shri Biren Shah, ARs. Revenue by : Shri Mohd. Usman, CIT-DR सुनवाई क" तारीख/Date of Hearing : 23/11/2021 घोषणा क" तारीख /Date of Pronouncement: 22/02/2022 आदेश/O R D E R PER BENCH 1. The above captioned appeals have been filed by the assessee

MEGHMANI ORGANICS LTD.,,AHMEDABAD vs. THE DCIT.,CENT.CIRCLE-1(1),, AHMEDABAD

In the result, assessee’s appeal is allowed for statistical purpose

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

house for itself. So far as the benefit test is concerned, as we have noted earlier, it is alien to the definition of international transaction' under the Indian transfer pricing legislation. So far as arm's length test is concerned, it presupposes that such a transaction is possible in arm's length situation. However, in a situation in which

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, BARODA vs. M/S. SUN PHARMA LABORATORIES LTD.,, MUMBAI

In the result, the Department’s appeal is partly allowed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

House, Western Express Highway, Goregaon East, Mumbai-400063. PAN: AACCS6163P (Appellant) (Respondent) Assessee Represented: Shri SN Soparka, Sr.Advocate with Shri Parin Shah, AR Revenue Represented: Dr.Darsi Suman Ratnam, CIT-DR Date of hearing : 25-07-2024 Date of pronouncement : 09-10-2024 आदेश/ORDER PER T.R SENTHIL KUMAR, JUDICIAL MEMBER:- These cross appeals are filed by the Assessee