How many judgments cite 308 ITR 199 (Del) and CIT v. Spice Distribution Ltd.?

28 judgments on BharatTax cite 308 ITR 199 (Del) and CIT v. Spice Distribution Ltd. (374 ITR 30), spanning 2017 to 2024.

Which sections of the Income Tax Act does 308 ITR 199 (Del) and CIT v. Spice Distribution Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 260A, Section 37, Section 37(1).

308 ITR 199 (Del) and CIT v. Spice Distribution Ltd.

374 ITR 30High Court2015#4213 most cited

What is 308 ITR 199 (Del) and CIT v. Spice Distribution Ltd. authority for?

Expenditure on advertisement and sales promotion is generally treated as business expenditure allowable under section 37 of the Income-tax Act. The Assessing Officer cannot treat revenue expenditure as deferred revenue expenditure as the Act does not have such a concept.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Also referred to as

CIT v. Spice Distribution Ltd. · section 37 · advertisement expenditure · sales promotion expenditure · business expenditure · deferred revenue expenditure · profit earning machinery · bright line test

Sections most often in play

Section 143(3)Section 260A Section 37 Section 37(1)

Issues it is cited on

profit split method bright line test amp expenditure section 80hhc(3)test of enduring benefit section 92f protective assessment section 80h section 145a section 92b section 80hhc specified domestic transaction

Judgments citing 308 ITR 199 (Del) and CIT v. Spice Distribution Ltd.

ACIT, CIRCLE 22(2), NEW DELHI vs. SNAPDEAL LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 184/DEL/2023[2017-18]Status: DisposedITAT Delhi26 Apr 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Dharamvir Singh, CIT-DR

…l Consumer Fin. Ltd. [2011] 335 ITR 29 (Delhi) (decided on March 30, 2011). It was held that the expenditure on advertisement and sales promotion is to be treated as business expenditure allowable under section 37 of the Act. " (iii) Spice Distribution Ltd. (374 ITR 30) "4. The Tribunal has rightly noticed and referred to the decision of the Delhi High Court in CIT v. PepsiCo India Cold Drink Ltd. [2012] 207 Taxman 5/21 taxmann.com 165 wherein, the judgment of the Supreme Court in Madras Industrial Investment Corpn. v. CIT [1997] 225 ITR 802/91 Taxman 340 (SC) was 9 examined and it was observed that the assesse…

ACIT CIRCLE-19(1), NEW DELHI vs. OPPO MOBILES INDIA (P) LTD, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 3789/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Jan 2024AY 2015-16

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2015-16

For Appellant: Shri Ravi Sharma, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT(DR)

Section 143(3)Section 37(1)

…ITA No.- 3789/Del/2019 M/s Oppo Mobiles India (P) Ltd. INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year 2015-16 ACIT, Vs. M/s Oppo Mobiles India (P) Circle 19(1), Ltd., New Delhi. 16, Okhla Industrial Area, Phase-I, New Delhi-110020. PAN No.- AABCO9247K (Appellant) (Respondent) Revenue by: Shri Subhra Jyoti Chakraborty, CIT(DR) Assessee by: Shri Ravi Sharma, Adv. Ms. Shruti Khimta, AR Date of Hearing: 23.01.2024 Date of 23.01.2024 pronouncement: O R D E R PER ASTHA CHANDRA, JM This appeal filed by the…

PERFETTI VAN MELLE INDIA PVT. LTD.,GURGAON vs. ACIT, CIRCLE-3(1), GURGAON

In the result, the appeals filed by the assessee stand partly allowed

ITA 454/DEL/2022[2017-18]Status: DisposedITAT Delhi30 May 2023AY 2017-18

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

Section 92B

…ifficult to hold that the expenses were incurred for setting the profit earning machinery in motion or not for earning profits.". (Also see, CIT v. Spice Distribution Ltd., I. T. A. No. 597 of 2014, decided by the Delhi High Court on September 19, 2014 [2015] 374 ITR 30 (Delhi) and CTT v. Salora International Ltd. [2009] 308 ITR 199 (Delhi). 16 ITA Nos.889 & 890/Del./2021 ITA No.454/Del./2022 Accepting the parameters of the "bright line test" and if the said para meters and tests are applied to Indian companies with reputed brands and substantial AMP expenses would lead to difficulty and unforeseen tax implicati…

PERFETTI VAN MELLE INDIA PVT. LTD.,GURGAON vs. ACIT, CIRCLE-3(1), GURGAON

In the result, the appeals filed by the assessee stand partly allowed

ITA 890/DEL/2021[2012-13]Status: DisposedITAT Delhi30 May 2023AY 2012-13

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

Section 92B

PERFETTI VAN MELLE INDIA PVT. LTD.,GURGAON vs. ACIT, CIRCLE-3(1), GURGAON

In the result, the appeals filed by the assessee stand partly allowed

ITA 889/DEL/2021[2011-12]Status: DisposedITAT Delhi30 May 2023AY 2011-12

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

Section 92B

PERFETTI VAN MELLE INDIA PVT. LTD.,GURGAON vs. ACIT, CIRCLE-3(1), GURGAON

In the result, the appeal of the assessee is partly allowed

ITA 888/DEL/2021[2009-10]Status: DisposedITAT Delhi01 Feb 2023AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.

For Appellant: ShriFor Respondent: Shri Rajesh Kumar

Section 143(3)Section 144CSection 254Section 92C

…incurred for setting 24 Perfetti Van Melle India, Manesar the profit earning machinery in motion or not for earning profits.". (Also see, CIT v. Spice Distribution Ltd., I. T. A. No. 597 of 2014, decided by the Delhi High Court on September 19, 2014 [2015] 374 ITR 30 (Delhi) and CTT v. Salora International Ltd. [2009] 308 ITR 199 (Delhi). Accepting the parameters of the "bright line test" and if the said para meters and tests are applied to Indian companies with reputed brands and substantial AMP expenses would lead to difficulty and unforeseen tax implications and complications. Tata, Hero, Mahindra, TVS, Baj…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LIMITED , BANGALORE

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 809/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R

Section 11Section 14ASection 194JSection 234BSection 40Section 80J

…n Paints (India) Ltd [2016] 75 taxmann.com 152 (Bombay) (vi) DCIT v Polygel Industries (P.) Ltd [2015] 56 taxmann.com 198 (Mumbai - Trib.) (vii) PCIT v Seagram Manufacturing (P.) Ltd [2017] 78 taxmann.com 293 (Delhi) (viii) CIT v Spice Distribution Ltd [2015] 374 ITR 30 (Delhi) 12.7. On the contrary, the Ld.DR relied on observations by Ld.AO. 12.8 We have perused the submissions advanced by both sides in the light of records placed before us. We note that Coordinate Bench in case of the sister concerns of assessee(supra), considered identical issue on similar facts. Nothing has been brought on record by the reve…

M/S INFOSYS LTD ,BANGALOR E vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 735/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R

Section 11Section 14ASection 194JSection 234BSection 40Section 80J

M/S INFOSYS LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee stands partly allowed

ITA 718/BANG/2017[2012-13]Status: DisposedITAT Bangalore28 Nov 2022AY 2012-13

Bench: Shri Chandra Poojaria & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Infosys Ltd., The Assistant Electronic City, Commissioner It(Tp)A No. Hosur Road, Of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), Pan: Bangalore. Aaaci4798L : Shri Padamchand Khincha, Assessee By Ca : Shri K.V. Arvind & Shri Dilip, Revenue By Standing Counsels For Dept. Date Of Hearing : 15-09-2022 Date Of Pronouncement : 28-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Final Assessment Order Dated 28/02/2017 Passed By The Ld.Acit, Circle – 3(1)(1), Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal: General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon’Ble Drp To The Extent Prejudicial To The Appellant Is Bad In Law & Liable To Be Quashed. Grounds On Denial Of Deduction Claimed Under Section 10Aa In Respect Of 4 Sez Units Viz., Chennai – Unit 1, Chandigarh, Mangalore - Unit 1 & Pune Unit 1 2. The Learned Assessing Officer Has Erred In Denying Deduction Claimed Under Section 10Aa In The Return Of Income Totally Amounting To Rs. 2227,82,65,630 In Respect

Section 10ASection 14ASection 2Section 2(24)Section 40

PEPSICO INDIA HOLDINGS PVT. LTD.,GURGAON vs. ACIT, CENTRAL CIRCLE-7, NEW DELHI

In the result, the appeal of the assessee is allowed and the Stay

ITA 749/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Nov 2022AY 2018-19

Bench: Shri Shamim Yahya & Ms. Astha Chandra[Assessment Year: 2018-19]

Section 144BSection 144B(2)Section 92BSection 92CSection 92F

…difficult to hold that the expenses were incurred for setting the profit earning machinery in motion or not for earning profits." (Also see, CIT v. Spice Distribution Ltd., I. T. A. No. 597 of 2014, decided by the Delhi High Court on September 19, 2014 [2015] 374 ITR 30 (Delhi) and CTT v. Salora International Ltd. [2009] 308 ITR 199 (Delhi). Accepting the parameters of the "bright line test" and if the said para meters and tests are applied to Indian companies with reputed brands and substantial AMP expenses would lead to difficulty and unforeseen tax implications and complications. Tata, Hero, Mahindra, TVS, Ba…

PEPSICO INDIA HOLDINGS PVT. LTD.,GURGAON vs. ACIT, CC-07, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 304/DEL/2022[2017-18]Status: DisposedITAT Delhi31 Oct 2022AY 2017-18

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

For Appellant: Ms. Priya TandonFor Respondent: [CIT] - D.R

Section 143(3)Section 144C(13)Section 144C(5)Section 92BSection 92CSection 92F

…difficult to hold that the expenses were incurred for setting the profit earning machinery in motion or not for earning profits." (Also see, CIT v. Spice Distribution Ltd., I. T. A. No. 597 of 2014, decided by the Delhi High Court on September 19, 2014 [2015] 374 ITR 30 (Delhi) and CTT v. Salora International Ltd. [2009] 308 ITR 199 (Delhi). I.T.A. No. 304/Del/2022 Accepting the parameters of the "bright line test" and if the said para meters and tests are applied to Indian companies with reputed brands and substantial AMP expenses would lead to difficulty and unforeseen tax implications and complications. Tata…

DCIT, CIRCLE-16(1), NEW DELHI vs. MAGIC BRICKS REALITY SERVICES LTD, DELHI

In the result, the appeal of the Revenue is dismissed

ITA 6295/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Aug 2022AY 2015-16

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

For Appellant: Ms. Neha Gupta, C. AFor Respondent: Sr. D. R

Section 143(3)

…ptional cases, the nature mentioned in Madras Industrial Investment Corporation Ltd. (1997) 225 ITR 802 (SC), the expenditure can be allowed to be spread over, that too, when the assessee chooses to do so.” 21. In the case of CIT Vs. Spice Distribution Ltd. (374 ITR 30) the Hon’ble Delhi High Court held as under:- “4. The Tribunal has rightly noticed and referred to the decision of the Delhi High Court in CIT Vs. Pepsico India Cold Drink Ltd. (2012) 207 Taxman 5/21 taxmann.com 165 wherein, the judgment of the Supreme Court in Madras Industrial Investment Corpn. Vs. CIT (1997) 225 ITR 802/91 Taxman 340 (SC) was…

ADDL. CIT, NEW DELHI vs. M/S. JASPER INFOTECH PVT. LTD., NEW DELHI

ITA 2605/DEL/2017[2012-13]Status: DisposedITAT Delhi10 Nov 2021AY 2012-13

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: N o n eFor Respondent: Ms. Sarita Singh [CIT] – D. R

Section 143(3)

…al Consumer Fin. Ltd. [2011] 335 ITR 29 (Delhi) (decided on March 30, 2011). It was held that the expenditure on advertisement and sales promotion is to be treated as business expenditure allowable under section 37 of the Act. " (iii) Spice Distribution Ltd. (374 ITR 30) "4. The Tribunal has rightly noticed and referred to the decision of the Delhi High Court in CIT v. PepsiCo India Cold Drink Ltd. [2012] 207 Taxman 5/21 taxmann.com 165 wherein, the judgment of the Supreme Court in Madras Industrial Investment Corpn. v. CIT [1997] 225 ITR 802/91 Taxman 340 (SC) was examined and it was observed that the assessee i…

PERFETTI VAN MELLE INDIA PVT. LTD.,GURGAON vs. ACIT, CIRCLE-3(1), GURGAON

In the result, the additional ground raised by the assessee is allowed

ITA 463/DEL/2021[2016-17]Status: DisposedITAT Delhi22 Sept 2021AY 2016-17

Bench: The Income Tax Appellate Tribunal, Delhi Bench “I-2”, New Delhi

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Ms. Meera Shrivastava, CIT (DR)

Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 80Section 80ISection 92C

…ifficult to hold that the expenses were incurred for setting the profit earning machinery in motion or not for earning profits.". (Also see, CIT v. Spice Distribution Ltd., I. T. A. No. 597 of 2014, decided by the Delhi High Court on September 19, 2014 [2015] 374 ITR 30 (Delhi) and CTT v. Salora International Ltd. [2009] 308 ITR 199 (Delhi). Accepting the parameters of the "bright line test" and if the said para meters and tests are applied to Indian companies with reputed brands and substantial AMP expenses would lead to difficulty and unforeseen tax implications and complications. Tata, Hero, Mahindra, TVS, Baj…

PEPSICO INDIA HOLDONGS PVT LTD ,GURGAON vs. ACIT CENTRAL CIRCLE-07, NEW DELHI

The appeal of the assessee is allowed and the Stay Application of the assessee is dismissed

ITA 113/DEL/2021[2016-17]Status: DisposedITAT Delhi04 May 2021AY 2016-17

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 113/Del/2021 : Asstt. Year: 2016-17 Pepsico India Holdings Pvt. Ltd., Vs Acit, Level 3-6, Pioneer Square, Central Circle-07, Sector-62, Golf Course, Extension New Delhi Road, Gurgaon, Haryana-122101 (Appellantt (Respondent) Pan No. Aaacp1272G

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Ms. Meera Srivastava, CIT DR

Section 143(3)Section 92BSection 92CSection 92F

…tting the profit earning machinery in motion or not for earning profits." 18 SA No. 22/Del/2021 Pepsico India Holdings Pvt. Ltd. (Also see, CIT v. Spice Distribution Ltd., I. T. A. No. 597 of 2014, decided by the Delhi High Court on September 19, 2014 [2015] 374 ITR 30 (Delhi) and CTT v. Salora International Ltd. [2009] 308 ITR 199 (Delhi). Accepting the parameters of the "bright line test" and if the said para meters and tests are applied to Indian companies with reputed brands and substantial AMP expenses would lead to difficulty and unforeseen tax implications and complications. Tata, Hero, Mahindra, TVS, Ba…

PEPSICO INDIA HOLDINGS PVT. LTD.,GURGAON vs. DCIT, CENTRAL CIRCLE- 7, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 9003/DEL/2019[2015-16]Status: DisposedITAT Delhi10 Jan 2020AY 2015-16

Bench: Shri R.K. Panda & Shri K.Narasimha Charyassessment Year: 2015-16

For Appellant: Sh. Deepak Chopra, AdvocateFor Respondent: Sh. Sunil Kumar, CIT/DR

Section 143(3)Section 144CSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’ NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2015-16 PepsiCo India Holdings Pvt. Ltd., Level Vs DCIT, Central Circle-7, 3-6, Pioneer Square, Sector-62, Near New Delhi Golf Course Extension Road, Gurgaon. AAACP 1272G Appellant Respondent Assessee by: Sh. Deepak Chopra, Advocate Sh. Anmol Anand, Advocate Revenue by: Sh. Sunil Kumar, CIT/DR Date of Hearing: 09.01.2020 Date of Pronouncement: 10.01.2020 ORDER PER K. NARASIMHA CHARY, JM Aggrieved by the order dated 24/10/2019 passed under s…

M/S YAKULT DANONE INDIA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result appeal filed by assessee stands allowed

ITA 996/DEL/2016[2011-12]Status: DisposedITAT Delhi29 Mar 2019AY 2011-12

Bench: Shri R.K.Panda & Smt. Beena A Pillaia.Y. 2011-12 Yakult Danone India P Ltd. D.C.I.T. Circle 27(1) 16, 1St Floor Vs. New Delhi Community Centre Okhla Industrial Area, Phase I New Delhi

Section 143Section 144CSection 92BSection 92CSection 92F

…ndia Private Limited the expenses were incurred for setting the profit earning machinery in motion or not for earning profits.". (Also see, CIT v. Spice Distribution Ltd., I. T. A. No. 597 of 2014, decided by the Delhi High Court on September 19, 2014 [2015] 374 ITR 30 (Delhi) and CTT v. Salora International Ltd. [2009] 308 ITR 199 (Delhi). Accepting the parameters of the "bright line test" and if the said para meters and tests are applied to Indian companies with reputed brands and substantial AMP expenses would lead to difficulty and unforeseen tax implications and complications. Tata, Hero, Mahindra, TVS, Baj…

PEPSICO INDIA HOLDINGS PVT. LTD.,GURGAON vs. DCIT, CENTRAL CIRCLE- 7, NEW DELHI

In the result, appeal of Assessee is partly allowed

ITA 7933/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jan 2019AY 2014-15

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri Yojit PareekFor Respondent: Shri H.K. Choudhary, CIT-DR

Section 144C(5)Section 92BSection 92CSection 92F

…dia Holdings Pvt. Ltd., Gurugram. were incurred for setting the profit earning machinery in motion or not for earning profits.". (Also see, CIT v. Spice Distribution Ltd., I. T. A. No. 597 of 2014, decided by the Delhi High Court on September 19, 2014 [2015] 374 ITR 30 (Delhi) and CTT v. Salora International Ltd. [2009] 308 ITR 199 (Delhi). Accepting the parameters of the "bright line test" and if the said para meters and tests are applied to Indian companies with reputed brands and substantial AMP expenses would lead to difficulty and unforeseen tax implications and complications. Tata, Hero, Mahindra, TVS, Ba…

PEPSICO INDIA HOLDINGS PVT. LTD.,GURGAON vs. ACIT, CENTRAL CIRCLE- 7, NEW DELHI

In the result, all the appeals of the assessee are treated as partly allowed

ITA 6582/DEL/2017[2013-14]Status: DisposedITAT Delhi03 Dec 2018AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR

Section 115JSection 145ASection 271(1)(c)

…ifficult to hold that the expenses were incurred for setting the profit earning machinery in motion or not for earning profits.". (Also see, CIT v. Spice Distribution Ltd., I. T. A. No. 597 of 2014, decided by the Delhi High Court on September 19, 2014 [2015] 374 ITR 30 (Delhi) and CTT v. Salora International Ltd. [2009] 308 ITR 199 (Delhi). Accepting the parameters of the "bright line test" and if the said para meters and tests are applied to Indian companies with reputed brands and substantial AMP expenses would lead to difficulty and unforeseen tax implications and complications. Tata, Hero, Mahindra, TVS, Ba…

M/S PEPSICO INDIA HOLDINGS PVT. LTD.,,GURGAON vs. ACIT,, NEW DELHI

In the result, all the appeals of the assessee are treated as partly allowed

ITA 4518/DEL/2016[2011-12]Status: DisposedITAT Delhi03 Dec 2018AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR

Section 115JSection 145ASection 271(1)(c)

…ifficult to hold that the expenses were incurred for setting the profit earning machinery in motion or not for earning profits.". (Also see, CIT v. Spice Distribution Ltd., I. T. A. No. 597 of 2014, decided by the Delhi High Court on September 19, 2014 [2015] 374 ITR 30 (Delhi) and CTT v. Salora International Ltd. [2009] 308 ITR 199 (Delhi). Accepting the parameters of the "bright line test" and if the said para meters and tests are applied to Indian companies with reputed brands and substantial AMP expenses would lead to difficulty and unforeseen tax implications and complications. Tata, Hero, Mahindra, TVS, Ba…

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