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5 results for “transfer pricing”+ Section 15Aclear

Sorted by relevance

Mumbai40Delhi32Bangalore17Pune13Indore5Kolkata5SC4Ahmedabad4Varanasi4Telangana3Jaipur2Karnataka1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 92C11Section 143(3)4Section 14A4Transfer Pricing4Disallowance2Addition to Income2

ACIT, CIR. 1(1), KOLKATA vs. M/S COOKSON INDIA (P) LTD, KOLKATA

In the result, appeal of the revenue is partly allowed for statistical purpose and the Cross Objection of the assessee is dismissed

ITA 250/KOL/2021[2010-11]Status: DisposedITAT Kolkata31 Oct 2022AY 2010-11

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2010-11 Assistant Commissioner Of M/S. Cookson India Pvt. Income Tax, Circle-1(1), Vs Ltd., 10, Old Post Office Kolkata. . Street, Room No. 15A, Kolkata-700001. (Pan: Aabcc1679B) (Appellant) (Respondent) & Cross Objection No. 02/Kol/2022 In Ita No.250/Kol/2021 Assessment Year: 2010-11 M/S. Cookson India Pvt. Assistant Commissioner Of Ltd., 10, Old Post Office Vs Income Tax, Circle-1(1), Street, Room No. 15A, . Kolkata. Kolkata-700001. (Cross Objector) (Respondent)

For Respondent: Smt. Ranu Biswas, Addl. CIT, DR
Section 143(3)Section 92C

15A, . Kolkata. Kolkata-700001. (Cross Objector) (Respondent) Present for: Appellant/Revenue by : Smt. Ranu Biswas, Addl. CIT, DR Assessee/ Cross Objector by : Shri Siddhesh Changule, AR Date of Hearing : 15.09.2022 Date of Pronouncement : 31.10.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: Both this appeal by the revenue and Cross Objection by the assessee are arising

COOKSON INDIA PRIVATE LIMITED,KOLKATA vs. DCIT, COMPANY CIRCLE 3(1), KOLKATA, KOLKATA

In the result, all the three appeals of the assessee are allowed for statistical

ITA 387/KOL/2017[2012-13]Status: DisposedITAT Kolkata20 Nov 2020AY 2012-13

Bench: Shri J. S. Reddy, Hon’Ble & Smt. Madhumita Roy, Hon’Ble(Through Virtual Court) आयकरअपीलसं./Ita Nos.633 & 442/Kol/2016

For Appellant: Shri Ajit Kumar Jain, A.RFor Respondent: Shri Vijay Shankar, CIT
Section 143(3)Section 92C

15A, Kolkata-700001 (Address 2) Mr. Sriram Kumar/ Ravi Kumar Developed Plot No. 16 (North phase) SIDCO Industrial Estate, Ambattur, Chennai-600098 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC 1679 B (Appellant) .. (Respondent) Appellant by : Shri Ajit Kumar Jain, A.R Respondent by : Shri Vijay Shankar, CIT सुनवाईक"तार"ख/ Date of Hearing : 18/11/2020 घोषणाक"तार"ख/Date of Pronouncement : 20/11/2020 Cookson India

COOKSON INDIA PVT. LTD.,KOLKATA vs. DCIT, CIR-3(1), KOLKATA, KOLKATA

In the result, all the three appeals of the assessee are allowed for statistical

ITA 442/KOL/2016[2011-2012]Status: DisposedITAT Kolkata20 Nov 2020AY 2011-2012

Bench: Shri J. S. Reddy, Hon’Ble & Smt. Madhumita Roy, Hon’Ble(Through Virtual Court) आयकरअपीलसं./Ita Nos.633 & 442/Kol/2016

For Appellant: Shri Ajit Kumar Jain, A.RFor Respondent: Shri Vijay Shankar, CIT
Section 143(3)Section 92C

15A, Kolkata-700001 (Address 2) Mr. Sriram Kumar/ Ravi Kumar Developed Plot No. 16 (North phase) SIDCO Industrial Estate, Ambattur, Chennai-600098 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC 1679 B (Appellant) .. (Respondent) Appellant by : Shri Ajit Kumar Jain, A.R Respondent by : Shri Vijay Shankar, CIT सुनवाईक"तार"ख/ Date of Hearing : 18/11/2020 घोषणाक"तार"ख/Date of Pronouncement : 20/11/2020 Cookson India

COOKSON INDIA PVT. LTD.,KOLKATA vs. DCIT, CIR-3(1), KOLKATA, KOLKATA

In the result, all the three appeals of the assessee are allowed for statistical

ITA 633/KOL/2016[2009-2010]Status: DisposedITAT Kolkata20 Nov 2020AY 2009-2010

Bench: Shri J. S. Reddy, Hon’Ble & Smt. Madhumita Roy, Hon’Ble(Through Virtual Court) आयकरअपीलसं./Ita Nos.633 & 442/Kol/2016

For Appellant: Shri Ajit Kumar Jain, A.RFor Respondent: Shri Vijay Shankar, CIT
Section 143(3)Section 92C

15A, Kolkata-700001 (Address 2) Mr. Sriram Kumar/ Ravi Kumar Developed Plot No. 16 (North phase) SIDCO Industrial Estate, Ambattur, Chennai-600098 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC 1679 B (Appellant) .. (Respondent) Appellant by : Shri Ajit Kumar Jain, A.R Respondent by : Shri Vijay Shankar, CIT सुनवाईक"तार"ख/ Date of Hearing : 18/11/2020 घोषणाक"तार"ख/Date of Pronouncement : 20/11/2020 Cookson India

ACIT, CIRCLE -15(1),KOLKATA,KOLKATA vs. BALJIT SECURITIES PVT. LTD., KOLKATA

In the result, the appeal of revenue is partly allowed

ITA 346/KOL/2017[2012-13]Status: DisposedITAT Kolkata24 Feb 2021AY 2012-13

Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 115JSection 14A

15A to 15C of paper book. Moreover Hon’ble ITAT, Kolkata had held in assessee’s own case in the A.Y.2009-10 that earning of dividend was merely incidental! to the holding of shares (as stock in trade) for the particular period within which dividend was declared - The balance sheet of the assessee does not show any investment & all the shares