ARIHANT DEVELOPERS,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -1, KALYAN

In the result, all the above appeals of the assessee are\ndismissed

price in respect thereof.\nb. The developer received the possession of the land which is constructed the\nimpugned building. The date, on which the assessee received the possession of the\nland, there is a transfer of the land within the meaning of Section 2(47)(v) and the\nassessee becomes the owner of the land and building thereon constructed

ARIHANT DEVELOPERS,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -1 , KALYAN

In the result, all the above appeals of the assessee are\ndismissed

price in respect thereof.\nb. The developer received the possession of the land which is constructed the\nimpugned building. The date, on which the assessee received the possession of the\nland, there is a transfer of the land within the meaning of Section 2(47)(v) and the\nassessee becomes the owner of the land and building thereon constructed

ARIHANT DEVELOPERS,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -1, KALYAN

In the result, all the above appeals of the assessee are\ndismissed

price in respect thereof.\nb. The developer received the possession of the land which is constructed the\nimpugned building. The date, on which the assessee received the possession of the\nland, there is a transfer of the land within the meaning of Section 2(47)(v) and the\nassessee becomes the owner of the land and building thereon constructed

M/S. ESSAR SHIPPING LTD,MUMBAI vs. DCIT, CIRCLE 5(1)(1), MUMBAI

In the result, the appeal of the assessee is In the result, the appeal of the assessee is dismissed

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2021-22 M/S Essar Shipping Ltd., Dy. Cit, Circle 5(1)(1), 5Th Floor, Essar House, 11, Keshav Mumbai/Assessment Unit, Vs. Rao Khadye Marg, Mahalaxmi National Faceless Assessment Mumbai-400034. Centre, Room No. 568, Aayakar Bhavan, M.K. Road, Mumbai-400020. Pan No. Aacce 3707 D Appellant Respondent

business has been offered under the normal provisions of the Act. The return of income filed under the normal provisions of the Act. The return of income filed under the normal provisions of the Act. The return of income filed by the assessee was selected for scrutiny by the assessee was selected for scrutiny assessment assessment and statutory M/s Essar

ARIHANT DEVELOPERS ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -1, KALYAN

In the result, all the above appeals of the assessee are\ndismissed

price in respect thereof.\nb. The developer received the possession of the land which is constructed the\nimpugned building. The date, on which the assessee received the possession of the\nland, there is a transfer of the land within the meaning of Section 2(47)(v) and the\nassessee becomes the owner of the land and building thereon constructed

PUBLICIS COMMUNICATIONS P. LTD,MUMBAI vs. DCIT CIR 7(3)(1), MUMBAI

In the result, for assessment year 2012 – 13, appeal of the assessee is allowed for statistical purposes whereas the cross objection of the assessing officer is dismissed

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

income of the assessee at ₹ 72,277,598/- against the return filed by the assessee of ₹ 44,898,014/– on 28/11/2012 by making a transfer pricing adjustment of ₹ 6,278,920/– and disallowance of depreciation on goodwill of ₹ 21,100,663/–. The adjustment on account of the transfer pricing was made in view of the order of the learned transfer

PUBLICS COMMUNICATIONS P.LTD,MUMBAI vs. DCIT CIR 6(1), MUMBAI

In the result, for assessment year 2012 – 13, appeal of the assessee is allowed for statistical purposes whereas the cross objection of the assessing officer is dismissed

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

income of the assessee at ₹ 72,277,598/- against the return filed by the assessee of ₹ 44,898,014/– on 28/11/2012 by making a transfer pricing adjustment of ₹ 6,278,920/– and disallowance of depreciation on goodwill of ₹ 21,100,663/–. The adjustment on account of the transfer pricing was made in view of the order of the learned transfer

PUBLICIS COMMUNICATIONS P.LTD,MUMBAI vs. DCIT CIR 7(1), MUMBAI

In the result, for assessment year 2012 – 13, appeal of the assessee is allowed for statistical purposes whereas the cross objection of the assessing officer is dismissed

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

income of the assessee at ₹ 72,277,598/- against the return filed by the assessee of ₹ 44,898,014/– on 28/11/2012 by making a transfer pricing adjustment of ₹ 6,278,920/– and disallowance of depreciation on goodwill of ₹ 21,100,663/–. The adjustment on account of the transfer pricing was made in view of the order of the learned transfer

TATA CONSULTANCY SERVICES LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX 3(4), MUMBAI

income is expected to be\ngenerated from the same.\n21. Grounds taken by Revenue are reproduced as under:\nITA No. 2243/MUM/2025\nGrounds no. 1 to 3 are related to Transfer Pricing\nOn the issue of Provision of Software, Technical and Consultancy Services:\n1.1 Whether on the facts and circumstances of the case