Abs Entertainment Private Ltd, Mumbai vs Dcit, Ward 9(1)(1), Mumbai on 11 November, 2020
In the case of DCIT Vs. Apollo Hospitals Enterprises Ltd.
(supra) the Hon‟ble ITAT Chennai Bench has held as under.:-
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Dcit, Circle - 9(1), Kolkata , Kolkata vs M/S Apollo Gleneagles Hospitals Ltd., ... on 21 August, 2019
Gates India Pvt Ltd, Delhi vs Acit, Circle-10(1), Delhi on 22 August, 2024
We further note that Co-ordinate Bench in DCIT vs. Apollo
Gleneagles Hospital Ltd., (2013) 150 taxmann.com 210 (Kol), it
was held for the purposes of determination of analyzing the
benefit test has no great relevance in TP analysis.
Royal Canin India Private ... vs Assistant Commissioner Of Income-Tax, ... on 1 April, 2025
We further note that Co-ordinate
Bench in DCIT vs. Apollo Gleneagles Hospital Ltd., (2013) 150 taxmann.com 210 (Kol), it
was held for the purposes of determination of analyzing the benefit test has no great
relevance in TP analysis."
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