ACIT v. Gillette India Ltd.

54 Taxmann.com 313Reported decision#18055 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(3)Section 271AASection 271GSection 273BSection 40A(2)(b)Section 92BASection 10DSection 92C

Issues it is cited on

section 92d(3)section 271gsection 92dsection 92ca(3)arm's length priceappeal before cit(a)tnmmsection 92casection 92csection 92international transactionlevy of penalty

Judgments citing ACIT v. Gillette India Ltd.

S.N. Exports, New Delhi vs. ITO Ward-4, Panipat

In the result, all the appeals of Revenue are dismissed

ITA 2359/DEL/2019[2014-15]Status: DisposedITAT Delhi09 May 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: NoneFor Respondent: Shri Sahil Kumar Bansal, Sr. DR
Section 143(3)Section 271GSection 92BSection 92DSection 92D(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA Nos. 2358 & 2359/Del/2019 (Assessment Year: 2014-15) M/s. S. N. Exports, Vs. Income Tax Officer, Near Indu Banquet Hall, Ward-4, Shri Ram mar, Delhi Sanoli Panipat Bye Pass Road, Panipat (Appellant) (Respondent) PAN: AASFS8880N Assessee by : None Revenue by: Shri Sahil Kumar Bansal, Sr. DR Date of Hearing 05/05/2025 Date of pronouncement 09/05/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeals in ITA Nos. 2358 & 2359/Del/2019 for AY 2014-15, arise out of the…

S.N. Exports, New Delhi vs. ITO Ward-4, Panipat

In the result, all the appeals of Revenue are dismissed

ITA 2358/DEL/2019[2014-15]Status: DisposedITAT Delhi09 May 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: NoneFor Respondent: Shri Sahil Kumar Bansal, Sr. DR
Section 143(3)Section 271GSection 92BSection 92DSection 92D(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA Nos. 2358 & 2359/Del/2019 (Assessment Year: 2014-15) M/s. S. N. Exports, Vs. Income Tax Officer, Near Indu Banquet Hall, Ward-4, Shri Ram mar, Delhi Sanoli Panipat Bye Pass Road, Panipat (Appellant) (Respondent) PAN: AASFS8880N Assessee by : None Revenue by: Shri Sahil Kumar Bansal, Sr. DR Date of Hearing 05/05/2025 Date of pronouncement 09/05/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeals in ITA Nos. 2358 & 2359/Del/2019 for AY 2014-15, arise out of the…

DCIT- 19(1), Mumbai vs. Bhansali & Co., Mumbai

In the result, the appeal preferred by the Revenue is dismissed

ITA 7316/MUM/2018[2012-13]Status: DisposedITAT Mumbai05 Jul 2022AY 2012-13
For Appellant: Shri Apurva R ShahFor Respondent: Shri Vivek A Perampurna
Section 10D(1)(a)Section 271GSection 92CSection 92DSection 92D(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax- Circle-19(1), Mumbai, Room No. 203, 2nd Floor, Matru Mandir Bldg., Tardeo Road, Mumbai - 400007 ……………. Appellant M/s Bhansali & Co., Vs EE-7010, Bharat Diamond Bourse, Bandra Kurla Complex, Bandra (East), Mumbai - 400051 Respondent [PAN: AACFB8643C] ……………. Appearances For the Appellant/ Department : Shri Vivek A Perampurna For the Respondent/Assessee : Shri Apurva R Shah Date of conclusion of hearing : 06.04.2022 Date of pronouncement of or…

Asst. CIT Circle-9 (3)(1), Mumbai vs. M/S Fine Jewellery Manufacturing Ltd., Mumbai

The appeal stands dismissed

ITA 6854/MUM/2019[2012-13]Status: DisposedITAT Mumbai01 Oct 2021AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील िं./ I.T.A. No.6854/Mum/2019 (धििाारण वर्ा / Assessment Year: 2012-13) Acit Cc 9(3)(1), M/S Fine Jewellery Manufacturing Ltd. R. No. 215, 2Nd Floor बिाम/ Plot No. Gj/12 Seepz Sez Complex, Aaykar Bhavan, M. K. Road Andheri(E) Vs. Mumbai-400 020 Mumbai-400 096 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaacf-5736-D (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Apurva Shah, Ld. Ar Revenue By : Ms. Usha Gaikwad, Ld. Sr. Dr ुनवाई की तारीख/ : 12/08/2021 Date Of Hearing घोषणा की तारीख / : 01/10/2021 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri Apurva Shah, Ld. ARFor Respondent: Ms. Usha Gaikwad, Ld. Sr. DR
Section 271G

…1/Mum/2017 order dated 28/02/2019) which in turn, inter-alia, placed reliance on the decision rendered in DCIT V/s Firestone International Pvt. Ltd. (ITA No. 5304/Mum/2016 dated 01/12/2018) and the decision of Jaipur Tribunal in ACIT V/s Gillette India Ltd. (54 Taxmann.com 313). Similar is the ratio of following decisions: - 1. ACIT vs. SSL-TTK (2012) 52 SOT 20 (URO) (Chennai)(Trib.) 2. ITO vs. Netsoft India Ltd. (2014) 150 ITD 454 (Mum.)(Trib.) 3. ACIT vs. M/s. Dilipkumar V. Lakhi [ITA No.2142/M/2017, A.Y. 2011-12 dated 02.08.2018 (Mum.)(Trib.) We find that facts are similar before us. Therefore, finding no inf…

DCIT 5(2)(1), Mumbai vs. K. Girdharilal International Ltd., Mumbai

The appeal stands dismissed

ITA 6446/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Oct 2019AY 2011-12

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Jayant Kumar-Ld. CIT-DRFor Respondent: Dr. K.Sivaram and Shri Shashank Dundu
Section 271G

…31/Mum/2017 order dated 28/02/2019) which in turn, inter-alia, placed reliance on the decision rendered in DCIT V/s Firestone International Pvt. Ltd. (ITA No. 5304/Mum/2016 dated 01/12/2018) and the decision of Jaipur Tribunal in ACIT V/s Gillette India Ltd. (54 Taxmann.com 313). Similar is the ratio of following decisions: - 1. ACIT vs. SSL-TTK (2012) 52 SOT 20 (URO) (Chennai)(Trib.) 2. ITO vs. Netsoft India Ltd. (2014) 150 ITD 454 (Mum.)(Trib.) 3. ACIT vs. D. Navinchandra Exports (P.) Ltd. (2017) 87 taxmann.com 306 (Mum)(Trib.) 4. ACIT vs. M/s. Dilipkumar V. Lakhi [ITA No.2142/M/2017, A.Y. 2011-12 dated 02.08.2…

ACIT v. Gillette India Ltd. (54 Taxmann.com 313) — Cited in 5 Judgments | BharatTax