DCIT, CIRCLE - 6(1), , KOLKATA vs. M/S. BIRLA CORPORATION LTD., KOLKATA

In the result, appeals filed by the Revenue for AYs 2013-14 &

Bench: Sri Rajpal Yadav & Dr. Manish Borad

transfer pricing adjustment made for deduction u/s 80IA of the Act raised by the Revenue are dismissed. Revenue’s common Ground no. 3 for AY 2013-14 & 2014-15 relating to the claim of compensation paid for obtaining limestone connected to mining activity: 10. We have heard rival contentions and perused the records placed before us. We find that this

BIRLA CORPORATION LIMITED,KOLKATA vs. DCIT CIR.-6(1), KOLKATA

In the result, appeals filed by the Revenue for AYs 2013-14 &

Bench: Sri Rajpal Yadav & Dr. Manish Borad

transfer pricing adjustment made for deduction u/s 80IA of the Act raised by the Revenue are dismissed. Revenue’s common Ground no. 3 for AY 2013-14 & 2014-15 relating to the claim of compensation paid for obtaining limestone connected to mining activity: 10. We have heard rival contentions and perused the records placed before us. We find that this

DCIT, CIRCLE - 6(1), , KOLKATA vs. M/S. BIRLA CORPORATION LTD., KOLKATA

In the result, appeals filed by the Revenue for AYs 2013-14 &

Bench: Sri Rajpal Yadav & Dr. Manish Borad

transfer pricing adjustment made for deduction u/s 80IA of the Act raised by the Revenue are dismissed. Revenue’s common Ground no. 3 for AY 2013-14 & 2014-15 relating to the claim of compensation paid for obtaining limestone connected to mining activity: 10. We have heard rival contentions and perused the records placed before us. We find that this

BIRLA CORPORATION LIMITED,KOLKATA vs. DCIT, CIR.-6(1), KOLKATA

In the result, appeals filed by the Revenue for AYs 2013-14 &

Bench: Sri Rajpal Yadav & Dr. Manish Borad

transfer pricing adjustment made for deduction u/s 80IA of the Act raised by the Revenue are dismissed. Revenue’s common Ground no. 3 for AY 2013-14 & 2014-15 relating to the claim of compensation paid for obtaining limestone connected to mining activity: 10. We have heard rival contentions and perused the records placed before us. We find that this

DCI INDIA LTD.,KOLKATA vs. DCIT,CIR-10(1) KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri N. V. Vasudevan & Shri M. Balaganesh, I.T. A.No. 126 /Kol/2017 Assessment Years: 2010-11 Dic India Ltd. Dcit, Cir-10(1), Kolkata -Vs- [Pan :Aabbcc0703C] (Appellant) (Respondent) For The Appellant Sri D. S. Damle, Fca Sri G. Mallikarjuna, Cit, Dr. For The Respondent Date Of Hearing 22.03.2017 Date Of Pronouncement 05.04.2017

260A before the authorities had observed that the assessee did not derive any enduring benefit and the agreement was for no- transferable license to manufacture licensed products in India. In the circumstance the appeal of the Revenue on this issue was dismissed. The CIT, Kolkata-1 has not preferred further appeal before the Supreme Court and therefore the issue

KESORAM INDUSTRIES LTD.,KOLKATA vs. DCIT, CIR-5, KOLKATA, KOLKATA

In the result the revenue’s appeals for A

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

260A before the Hon’ble Calcutta High Court against the earlier orders of the Tribunal in A.Y. 2000-01 to 2005-06. Aggrieved by the disallowance, the assessee preferred appeal before the Ld. CIT(A) to allow the claim for further depreciation who following the appellate order of the earlier years passed by his predecessors and this Tribunal allowed

ACIT, CIRCLE-5, KOLKATA, KOLKATA vs. M/S KESORAM INDUSTRIES. LTD, KOLKATA

In the result the revenue’s appeals for A

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

260A before the Hon’ble Calcutta High Court against the earlier orders of the Tribunal in A.Y. 2000-01 to 2005-06. Aggrieved by the disallowance, the assessee preferred appeal before the Ld. CIT(A) to allow the claim for further depreciation who following the appellate order of the earlier years passed by his predecessors and this Tribunal allowed

KESORAM INDUSTRIES LIMITED,KOLKATA vs. DCIT, CIRCLE-5(1), KOLKATA, KOLKATA

In the result the revenue’s appeals for A

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

260A before the Hon’ble Calcutta High Court against the earlier orders of the Tribunal in A.Y. 2000-01 to 2005-06. Aggrieved by the disallowance, the assessee preferred appeal before the Ld. CIT(A) to allow the claim for further depreciation who following the appellate order of the earlier years passed by his predecessors and this Tribunal allowed

D.C.I.T CIR - 5,KOLKATA, KOLKATA vs. M/S KESORAM INDUSTRIES LIMITED, KOLKATA

In the result the revenue’s appeals for A

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

260A before the Hon’ble Calcutta High Court against the earlier orders of the Tribunal in A.Y. 2000-01 to 2005-06. Aggrieved by the disallowance, the assessee preferred appeal before the Ld. CIT(A) to allow the claim for further depreciation who following the appellate order of the earlier years passed by his predecessors and this Tribunal allowed

KESORAM INDUSTRIES LIMITED,KOLKATA vs. ADDL C.I.T RG - 5,KOLKATA, KOLKATA

In the result the revenue’s appeals for A

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

260A before the Hon’ble Calcutta High Court against the earlier orders of the Tribunal in A.Y. 2000-01 to 2005-06. Aggrieved by the disallowance, the assessee preferred appeal before the Ld. CIT(A) to allow the claim for further depreciation who following the appellate order of the earlier years passed by his predecessors and this Tribunal allowed

KESORAM INDUSTRIES LTD.,KOLKATA vs. ADD.CIT,RANGE-5,, KOLKATA

In the result the revenue’s appeals for A

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

260A before the Hon’ble Calcutta High Court against the earlier orders of the Tribunal in A.Y. 2000-01 to 2005-06. Aggrieved by the disallowance, the assessee preferred appeal before the Ld. CIT(A) to allow the claim for further depreciation who following the appellate order of the earlier years passed by his predecessors and this Tribunal allowed

D.C.I.T., CIRCLE-10(1), KOLKATA, KOLKATA vs. M/S. BERGER PAINTS INDIA LTD.,, KOLKATA

In the result, both the appeals of the revenue are partly allowed and appeals of assessee are dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawalita Nos.917 & 918/Kol/2017 Assessment Year: 2009-10 & 2010-11 Deputy Commissioner Of Berger Paints India Ltd. Income-Tax Vs. 129, Park Street Circle-10(1) Kolkata-17 Kolkata (Pan: Aabcb0976E) (Appellant) (Respondent) &

Price is determined from the view point of two independent companies?” ITA Nos.2294 & 2295/Kol/2019 by Assessee Berger Paints India Ltd. AYs 2009-10 & 2010-11 7. Brief facts of the case as culled out from the records are that the assessee is engaged in the business of manufacture and sale of paints having its works located at various places. Assessee

M/S. BERGER PAINTS INDIA LTD.,,KOLKATA vs. D.C.I.T., CIRCLE-10(1), KOLKATA, KOLKATA

In the result, both the appeals of the revenue are partly allowed and appeals of assessee are dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawalita Nos.917 & 918/Kol/2017 Assessment Year: 2009-10 & 2010-11 Deputy Commissioner Of Berger Paints India Ltd. Income-Tax Vs. 129, Park Street Circle-10(1) Kolkata-17 Kolkata (Pan: Aabcb0976E) (Appellant) (Respondent) &

Price is determined from the view point of two independent companies?” ITA Nos.2294 & 2295/Kol/2019 by Assessee Berger Paints India Ltd. AYs 2009-10 & 2010-11 7. Brief facts of the case as culled out from the records are that the assessee is engaged in the business of manufacture and sale of paints having its works located at various places. Assessee

D.C.I.T., CIRCLE-10(1), KOLKATA, KOLKATA vs. M/S. BERGER PAINTS INDIA LTD.,, KOLKATA

In the result, both the appeals of the revenue are partly allowed and appeals of assessee are dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawalita Nos.917 & 918/Kol/2017 Assessment Year: 2009-10 & 2010-11 Deputy Commissioner Of Berger Paints India Ltd. Income-Tax Vs. 129, Park Street Circle-10(1) Kolkata-17 Kolkata (Pan: Aabcb0976E) (Appellant) (Respondent) &

Price is determined from the view point of two independent companies?” ITA Nos.2294 & 2295/Kol/2019 by Assessee Berger Paints India Ltd. AYs 2009-10 & 2010-11 7. Brief facts of the case as culled out from the records are that the assessee is engaged in the business of manufacture and sale of paints having its works located at various places. Assessee

M/S. BERGER PAINTS INDIA LTD.,,KOLKATA vs. D.C.I.T., CIRCLE-10(1), KOLKATA, KOLKATA

In the result, both the appeals of the revenue are partly allowed and appeals of assessee are dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawalita Nos.917 & 918/Kol/2017 Assessment Year: 2009-10 & 2010-11 Deputy Commissioner Of Berger Paints India Ltd. Income-Tax Vs. 129, Park Street Circle-10(1) Kolkata-17 Kolkata (Pan: Aabcb0976E) (Appellant) (Respondent) &

Price is determined from the view point of two independent companies?” ITA Nos.2294 & 2295/Kol/2019 by Assessee Berger Paints India Ltd. AYs 2009-10 & 2010-11 7. Brief facts of the case as culled out from the records are that the assessee is engaged in the business of manufacture and sale of paints having its works located at various places. Assessee

DCIT, CIRCLE - 7(1), KOLKATA, KOLKATA vs. M/S. BRITANNIA INDUSTRIES LIMITED , KOLKATA

Bench: Shri S.S.Godara & Shri, M. Balaganesh

transfer pricing adjustment was called for in respect of appellant’s loan transactions with its AE conducted during FY 2008-09. In view of the above directions, Ground Nos. 2 to 7 are therefore allowed.” 3. We have given our thoughtful consideration to rival contentions. Some key facts emerge from these case file(s). The assessee had indeed charged

DCIT, CIRCLE - 7(1), KOLKATA, KOLKATA vs. M/S. BRITANNIA INDUSTRIES LIMITED , KOLKATA

Bench: Shri S.S.Godara & Shri, M. Balaganesh

transfer pricing adjustment was called for in respect of appellant’s loan transactions with its AE conducted during FY 2008-09. In view of the above directions, Ground Nos. 2 to 7 are therefore allowed.” 3. We have given our thoughtful consideration to rival contentions. Some key facts emerge from these case file(s). The assessee had indeed charged

DCIT, CIRCLE - 7(1), KOLKATA, KOLKATA vs. M/S. BRITANNIA INDUSTRIES LIMITED , KOLKATA

Bench: Shri S.S.Godara & Shri, M. Balaganesh

transfer pricing adjustment was called for in respect of appellant’s loan transactions with its AE conducted during FY 2008-09. In view of the above directions, Ground Nos. 2 to 7 are therefore allowed.” 3. We have given our thoughtful consideration to rival contentions. Some key facts emerge from these case file(s). The assessee had indeed charged

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(1), KOLKATA vs. DHUNSERI VENTURES LIMITED, KOLKATA

In the result, the appeal filed by the revenue is dismissed

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

transfer of power when sold by the assesse or power generation station to the State Electricity Board. The Hon'ble Apex Court note that the price at which surplus power was supplied by the assessee to the State Electricity Board was determined entirely by State Electricity Board in terms of statutory regulations and contractual terms and that such a price