1) Henkel Adhesives Technologies India (P) Ltd. v. DCIT

163 TTJ 491Income Tax Appellate Tribunal2014#8228 most cited

What is 1) Henkel Adhesives Technologies India (P) Ltd. v. DCIT authority for?

A taxpayer can rely on case law that supports the selective picking of data, the static nature of prices as determined by the CIT(A), or the absence of comparable cases.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2020.

Also referred to as

Henkel Adhesives Technologies India (P) Ltd. · 163 TTJ 491 · ITAT Pune · selective picking of data · price not static · absence of comparable cases · reliance on case law

Judgments citing 1) Henkel Adhesives Technologies India (P) Ltd. v. DCIT

M/S. Vijayalaxmicashew Co., Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 49/COCH/2016[2011-12]Status: DisposedITAT Cochin03 Feb 2020AY 2011-12

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…ur Trib.) 4. DIT (International Taxation) vs. Boston Scientific International B.V. (2013) 90 DTR (Bom.) 357 6.9 The Ld. AR also relied on the following case laws on selective picking of data: 1) Henkel Adhesives Technologies India (P) Ltd. vs. DCIT (2014) 163 TTJ 491 (Pune Trib.) 2) Intimate Fashions (India) (P) Ltd. vs. ACIT (2012) 149 TTJ (Chennai) 775 3) ITW India Ltd. vs. ACIT (2015) 169 TTJ (Del) 60 6.9.1 The Ld. AR also relied on the following case law on price not remaining static as per CIT(A). 1) Satnam Overseas Ltd. & ANR. vs. Addl. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on t…

M/S. Vijayalaxmicashew Co., Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 48/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…ur Trib.) 4. DIT (International Taxation) vs. Boston Scientific International B.V. (2013) 90 DTR (Bom.) 357 6.9 The Ld. AR also relied on the following case laws on selective picking of data: 1) Henkel Adhesives Technologies India (P) Ltd. vs. DCIT (2014) 163 TTJ 491 (Pune Trib.) 2) Intimate Fashions (India) (P) Ltd. vs. ACIT (2012) 149 TTJ (Chennai) 775 3) ITW India Ltd. vs. ACIT (2015) 169 TTJ (Del) 60 6.9.1 The Ld. AR also relied on the following case law on price not remaining static as per CIT(A). 1) Satnam Overseas Ltd. & ANR. vs. Addl. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on t…

M/S. Vijayalaxmicashew Co., Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 47/COCH/2016[2008-09]Status: DisposedITAT Cochin03 Feb 2020AY 2008-09

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…ur Trib.) 4. DIT (International Taxation) vs. Boston Scientific International B.V. (2013) 90 DTR (Bom.) 357 6.9 The Ld. AR also relied on the following case laws on selective picking of data: 1) Henkel Adhesives Technologies India (P) Ltd. vs. DCIT (2014) 163 TTJ 491 (Pune Trib.) 2) Intimate Fashions (India) (P) Ltd. vs. ACIT (2012) 149 TTJ (Chennai) 775 3) ITW India Ltd. vs. ACIT (2015) 169 TTJ (Del) 60 6.9.1 The Ld. AR also relied on the following case law on price not remaining static as per CIT(A). 1) Satnam Overseas Ltd. & ANR. vs. Addl. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on t…

Sri.K.Ravindranathan Nair, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 46/COCH/2016[2008-09]Status: DisposedITAT Cochin03 Feb 2020AY 2008-09

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…ur Trib.) 4. DIT (International Taxation) vs. Boston Scientific International B.V. (2013) 90 DTR (Bom.) 357 6.9 The Ld. AR also relied on the following case laws on selective picking of data: 1) Henkel Adhesives Technologies India (P) Ltd. vs. DCIT (2014) 163 TTJ 491 (Pune Trib.) 2) Intimate Fashions (India) (P) Ltd. vs. ACIT (2012) 149 TTJ (Chennai) 775 3) ITW India Ltd. vs. ACIT (2015) 169 TTJ (Del) 60 6.9.1 The Ld. AR also relied on the following case law on price not remaining static as per CIT(A). 1) Satnam Overseas Ltd. & ANR. vs. Addl. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on t…

Smt. T.C. Usha, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 45/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…ur Trib.) 4. DIT (International Taxation) vs. Boston Scientific International B.V. (2013) 90 DTR (Bom.) 357 6.9 The Ld. AR also relied on the following case laws on selective picking of data: 1) Henkel Adhesives Technologies India (P) Ltd. vs. DCIT (2014) 163 TTJ 491 (Pune Trib.) 2) Intimate Fashions (India) (P) Ltd. vs. ACIT (2012) 149 TTJ (Chennai) 775 3) ITW India Ltd. vs. ACIT (2015) 169 TTJ (Del) 60 6.9.1 The Ld. AR also relied on the following case law on price not remaining static as per CIT(A). 1) Satnam Overseas Ltd. & ANR. vs. Addl. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on t…

Smt. T.C. Usha, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 44/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…ur Trib.) 4. DIT (International Taxation) vs. Boston Scientific International B.V. (2013) 90 DTR (Bom.) 357 6.9 The Ld. AR also relied on the following case laws on selective picking of data: 1) Henkel Adhesives Technologies India (P) Ltd. vs. DCIT (2014) 163 TTJ 491 (Pune Trib.) 2) Intimate Fashions (India) (P) Ltd. vs. ACIT (2012) 149 TTJ (Chennai) 775 3) ITW India Ltd. vs. ACIT (2015) 169 TTJ (Del) 60 6.9.1 The Ld. AR also relied on the following case law on price not remaining static as per CIT(A). 1) Satnam Overseas Ltd. & ANR. vs. Addl. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on t…

Sri.R.Prakash, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 43/COCH/2016[2011-12]Status: DisposedITAT Cochin03 Feb 2020AY 2011-12

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…ur Trib.) 4. DIT (International Taxation) vs. Boston Scientific International B.V. (2013) 90 DTR (Bom.) 357 6.9 The Ld. AR also relied on the following case laws on selective picking of data: 1) Henkel Adhesives Technologies India (P) Ltd. vs. DCIT (2014) 163 TTJ 491 (Pune Trib.) 2) Intimate Fashions (India) (P) Ltd. vs. ACIT (2012) 149 TTJ (Chennai) 775 3) ITW India Ltd. vs. ACIT (2015) 169 TTJ (Del) 60 6.9.1 The Ld. AR also relied on the following case law on price not remaining static as per CIT(A). 1) Satnam Overseas Ltd. & ANR. vs. Addl. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on t…

Sri.R.Prakash, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 42/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…ur Trib.) 4. DIT (International Taxation) vs. Boston Scientific International B.V. (2013) 90 DTR (Bom.) 357 6.9 The Ld. AR also relied on the following case laws on selective picking of data: 1) Henkel Adhesives Technologies India (P) Ltd. vs. DCIT (2014) 163 TTJ 491 (Pune Trib.) 2) Intimate Fashions (India) (P) Ltd. vs. ACIT (2012) 149 TTJ (Chennai) 775 3) ITW India Ltd. vs. ACIT (2015) 169 TTJ (Del) 60 6.9.1 The Ld. AR also relied on the following case law on price not remaining static as per CIT(A). 1) Satnam Overseas Ltd. & ANR. vs. Addl. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on t…

Sri.R.Prakash, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 41/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…ur Trib.) 4. DIT (International Taxation) vs. Boston Scientific International B.V. (2013) 90 DTR (Bom.) 357 6.9 The Ld. AR also relied on the following case laws on selective picking of data: 1) Henkel Adhesives Technologies India (P) Ltd. vs. DCIT (2014) 163 TTJ 491 (Pune Trib.) 2) Intimate Fashions (India) (P) Ltd. vs. ACIT (2012) 149 TTJ (Chennai) 775 3) ITW India Ltd. vs. ACIT (2015) 169 TTJ (Del) 60 6.9.1 The Ld. AR also relied on the following case law on price not remaining static as per CIT(A). 1) Satnam Overseas Ltd. & ANR. vs. Addl. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on t…

Sri.R.Prakash, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 40/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…ur Trib.) 4. DIT (International Taxation) vs. Boston Scientific International B.V. (2013) 90 DTR (Bom.) 357 6.9 The Ld. AR also relied on the following case laws on selective picking of data: 1) Henkel Adhesives Technologies India (P) Ltd. vs. DCIT (2014) 163 TTJ 491 (Pune Trib.) 2) Intimate Fashions (India) (P) Ltd. vs. ACIT (2012) 149 TTJ (Chennai) 775 3) ITW India Ltd. vs. ACIT (2015) 169 TTJ (Del) 60 6.9.1 The Ld. AR also relied on the following case law on price not remaining static as per CIT(A). 1) Satnam Overseas Ltd. & ANR. vs. Addl. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on t…

Sri.R. Pratap, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 39/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…ur Trib.) 4. DIT (International Taxation) vs. Boston Scientific International B.V. (2013) 90 DTR (Bom.) 357 6.9 The Ld. AR also relied on the following case laws on selective picking of data: 1) Henkel Adhesives Technologies India (P) Ltd. vs. DCIT (2014) 163 TTJ 491 (Pune Trib.) 2) Intimate Fashions (India) (P) Ltd. vs. ACIT (2012) 149 TTJ (Chennai) 775 3) ITW India Ltd. vs. ACIT (2015) 169 TTJ (Del) 60 6.9.1 The Ld. AR also relied on the following case law on price not remaining static as per CIT(A). 1) Satnam Overseas Ltd. & ANR. vs. Addl. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on t…

Sri.R. Pratap, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 38/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…ur Trib.) 4. DIT (International Taxation) vs. Boston Scientific International B.V. (2013) 90 DTR (Bom.) 357 6.9 The Ld. AR also relied on the following case laws on selective picking of data: 1) Henkel Adhesives Technologies India (P) Ltd. vs. DCIT (2014) 163 TTJ 491 (Pune Trib.) 2) Intimate Fashions (India) (P) Ltd. vs. ACIT (2012) 149 TTJ (Chennai) 775 3) ITW India Ltd. vs. ACIT (2015) 169 TTJ (Del) 60 6.9.1 The Ld. AR also relied on the following case law on price not remaining static as per CIT(A). 1) Satnam Overseas Ltd. & ANR. vs. Addl. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on t…

Sri.R. Pratap, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 37/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…ur Trib.) 4. DIT (International Taxation) vs. Boston Scientific International B.V. (2013) 90 DTR (Bom.) 357 6.9 The Ld. AR also relied on the following case laws on selective picking of data: 1) Henkel Adhesives Technologies India (P) Ltd. vs. DCIT (2014) 163 TTJ 491 (Pune Trib.) 2) Intimate Fashions (India) (P) Ltd. vs. ACIT (2012) 149 TTJ (Chennai) 775 3) ITW India Ltd. vs. ACIT (2015) 169 TTJ (Del) 60 6.9.1 The Ld. AR also relied on the following case law on price not remaining static as per CIT(A). 1) Satnam Overseas Ltd. & ANR. vs. Addl. CIT (2010) 228 CTR (Del) 121 6.9.2The Ld. AR also relied on t…

1) Henkel Adhesives Technologies India (P) Ltd. v. DCIT (163 TTJ 491) — Cited in 13 Judgments | BharatTax