441 (Bombay) 7 Firmenich Aromatics Production India v. ITO

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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Issues it is cited on

transactional net margin method cup method most appropriate method arm's length price associated enterprises tnmm associated enterprise section 144c international transaction section 115 section 11 transfer

Judgments citing 441 (Bombay) 7 Firmenich Aromatics Production India v. ITO

FIRMENICH AROMATICS PRODUCTION (INDIA) PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(3)(1), MUMBAI

ITA 6100/MUM/2024[2021-22]Status: DisposedITAT Mumbai31 Jul 2025AY 2021-22

Bench: Smt. Beena Pillai & Shri Girish Agrawal

For Appellant: Shri Madhur Agrawal, AdvocateFor Respondent: Ms. Ramapriya Raghavan, CIT DR

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 3987/MUM/2024 Assessment Year: 2020-21 Firmenich Production Limited Aromatics (India) Private Assessing Officer, Assessment Unit, Income Tax Department, Delhi Vs. Firmenich House, ABR Sapphire, Plot No 79 Street 13, MIDC, Andheri East, Chakala MIDC, S.O., Mumbai – 400093 (PAN : AABCF1120G) (Appellant) (Respondent) Present for: Assessee : Shri Madhur Agrawal, Advocate Shri Pratik Poddar and Shri Yash Ranglani Revenue : Ms. Ramapriya Raghavan, CIT DR Date of Hearing : 0…

FIRMENICH AROMATICS PRODUCTION (INDIA) PRIVATE LIMITED,MUMBAI vs. ASSESSING OFFICER, NEW DELHI

ITA 3987/MUM/2024[2020-21]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-21

Bench: Smt. Beena Pillai & Shri Girish Agrawal

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 3987/MUM/2024 Assessment Year: 2020-21 Firmenich Production Limited Aromatics (India) Private Assessing Officer, Assessment Unit, Income Tax Department, Delhi Vs. Firmenich House, ABR Sapphire, Plot No 79 Street 13, MIDC, Andheri East, Chakala MIDC, S.O., Mumbai – 400093 (PAN : AABCF1120G) (Appellant) (Respondent) Present for: Assessee Revenue Date of Hearing : Shri Madhur Agrawal, Advocate Shri Pratik Poddar and Shri Yash Ranglani : Ms. Ramapriya Raghavan, CIT DR :…

ABBOTT INDIA LTD (AS SUCCESSOR TO SOLVAY PHARMA INDIA LTD),MUMBAI vs. ADDL CIT RG 7(2), MUMBAI

In the result, appeal filed by the assessee is allowed partly for statistical purposes

ITA 1705/MUM/2012[2007-08]Status: DisposedITAT Mumbai30 Nov 2022AY 2007-08

Bench: Shri Om Prakash Kant () & Ms Kavitha Rajagopal () Assessment Year: 2007-08 Abott India Limited Addl. Cit-Range 7(2) Unit 3-4, Corporate Park, Aayakar Bhavan, M.K. Sion-Trombay Road, Chembur, Vs. Marg, Mumbai-400 071. Mumbai-400 020 Pan No. Aaacu 9269 Q Appellant Respondent Assessee By : Shri. Madhur Agrawal, Adv. Revenue By : Shri Yogesh Kamat, Cit Dr Date Of Hearing : 22/09/2022 Date Of Pronouncement : 30/11/2022

For Appellant: Shri. Madhur Agrawal, AdvFor Respondent: Shri Yogesh Kamat, CIT DR

Section 143(3)Section 145ASection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2007-08 Abott India Limited Addl. CIT-Range 7(2) Unit 3-4, Corporate Park, Aayakar Bhavan, M.K. Sion-Trombay Road, Chembur, Vs. Marg, Mumbai-400 071. Mumbai-400 020 PAN No. AAACU 9269 Q Appellant Respondent Assessee by : Shri. Madhur Agrawal, Adv. Revenue by : Shri Yogesh Kamat, CIT DR Date of Hearing : 22/09/2022 Date of pronouncement : 30/11/2022 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated 26/12/…