MAVENIR INDIA PVT. LTD. (EARLIER KNOWN AS COMVERSE NETWORK SYSTEM INDIA PVT. LTD.),GURGAON vs. DCIT, CIRCLE- 3(1), GURGOAN

In the result, the appeal is partly allowed

Bench: Shri Saktijit Dey & Shri Anadee Nath Misshrar Assessment Year: 2016-17

condone the delay of 25 days and admit the appeal for adjudication on merit. 5. The assessee has raised the following grounds: “1. On the facts and circumstances of the case, & in law the assessment order passed by the Additional / Joint / Deputy / Assistant Commissioner of Income Tax/ Income-tax Officer, National e-Assessment Centre (‘the 3 Ld. AO’) under Section

THE COMMISSIONER OF INCOME TAX-II vs. M/S JOHNSON MATTHEY INDIA P. LTD.

delay in re-filing of 395 days is condoned. The application is allowed in view of the said statement. INCOME TAX APPEAL NO. 757/2014 This appeal under Section 260A of the Income Tax Act, 1961 (Act, for short) impugns order dated 31st August, 2012 passed by the Income Tax Appellate Tribunal (Tribunal, for short) affirming the finding of the Commissioner

PR. COMMISSIONER OF INCOME TAX-7 vs. SMR AUTOMOTIVE SYSTEMS INDIA LTD.

condonation of delay of 54 days in filing the appeal] 2. This appeal concerns Assessment Year (AY) 2014-15. 3. Broadly, the only issue which arises for consideration is as to whether the Income Tax Appellate Tribunal [in short, “Tribunal] was correct in holding that the Specified Domestic Transactions (SDTs) did not attract the regime of transfer pricing, in view

SURYA ROSHNI LIMITED,NEW DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 7, NEW DELHI

In the result, appeal filed by the assessee is allowed

1) dated 01.08.2016\nwherein the AO has asked the assessee to file as many as 23 details\n\nof the share applicant companies comprising of their names, PAN,\naddresses, date of applications, nos. of shares applied, amount of\napplication, amount of share premium, total amount invested, how\nis investor known, brokerage, complete details of the broker, date of\nallotment