Bausch & Lomb Eyecare (India) (P.) Ltd. v. Addl. CIT

65 Taxmann.com 141High Court2016#6123 most cited

What is Bausch & Lomb Eyecare (India) (P.) Ltd. v. Addl. CIT authority for?

The question of applying the Bright Line Test to determine the existence of an international transaction involving AMP expenditure does not arise. The Revenue must first discharge the initial burden of showing the existence of an international transaction between the assessee and an associated enterprise.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Bausch & Lomb Eyecare India · Addl CIT · Bright Line Test · AMP expenditure · international transaction · Associated Enterprise · burden of proof · transfer pricing

Judgments citing Bausch & Lomb Eyecare (India) (P.) Ltd. v. Addl. CIT

Pr. Commissioner of Income Tax-1, Delhi vs. D Light Energy P. Ltd

The appeal is dismissed, alongwith all the pending

ITA/53/2025HC Delhi18 Mar 2025

Bench: HON'BLE CHIEF JUSTICE DEVENDRA KUMAR UPADHYAYA,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

For Appellant: Mr. Sanjay Kumar, Ms. Monica Benjamin and MsFor Respondent: Mr. Ved Jain, Mr. Nischay Kantoor and Ms
Section 143(2)Section 144C(2)Section 144C(5)Section 260ASection 92C

…ITA 53/2025 Page 1 of 21 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 04.03.2025 Judgment delivered on: 18.03.2025 + ITA 53/2025 & CM APPL. 12854/2025 PR. COMMISSIONER OF INCOME TAX-1, DELHI.....Appellant versus D LIGHT ENERGY P. LTD. .....Respondent Advocates who appeared in this case: For the Appellant : Mr. Sanjay Kumar, Ms. Monica Benjamin and Ms. Esha Kadian, Advocates. For the Respondent : Mr. Ved Jain, Mr. Nischay Kantoor and Ms.…

Pr. Commissioner of Income Tax- 2, Delhi vs. M/S. Burberry India Pvt. Ltd

ITA/471/2019HC Delhi24 Oct 2024

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA

Section 260ASection 92C

…ITA No.471/2019 Page 1 of 20 $~123 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 24.10.2024 + ITA 471/2019 PR. COMMISSIONER OF INCOME TAX- 2, DELHI ..... Appellant Through: Mr Aseem Chawla, SSC with Ms Pratishtha Chaudhary, Advocates. Versus M/S. BURBERRY INDIA PVT. LTD. ..... Respondent Through: Mr Vishal Kalra and Mr S.S. Tomar, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA VIBHU BAKHRU, J. (Oral) 1. The Revenue has filed the present appeal unde…

Pr. Commissioner of Income Tax -7 vs. Rayban Sun Optics India Ltd

Appeal is dismissed being covered by the judgments passed by the learned predecessor

ITA/291/2022HC Delhi31 Aug 2022

Bench: The Supreme Court. This Is A Digitally Signed Judgement. Neutral Citation No: 2022/Dhc/003391

…ITA 291/2022 Page 1 of 3 $~S-15 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 291/2022 PR. COMMISSIONER OF INCOME TAX -7 ..... Appellant Through: Mr.Puneet Rai, Sr.Standing Counsel with Ms.Adeeba Mujahid, Jr.Standing Counsel and Mr.Nikhil Jain, Advocate. versus RAYBAN SUN OPTICS INDIA LTD. ..... Respondent Through: % Date of Decision: 31st August, 2022 CORAM: HON’BLE MR. JUSTICE MANMOHAN HON’BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J: (ORAL) 1. Present Income Tax Appeal has been filed challenging the Order dated 22nd January, 2021 passed by the Income Tax Appellate Tribunal (‘ITAT’)…

Pr. Commissioner of Income Tax -7 vs. Sharp Business Systems (India) Pvt. Ltd

Appeal is dismissed being covered by the judgments passed by the learned predecessor

ITA-292/2022HC Delhi31 Aug 2022

…ITA 292/2022 Page 1 of 3 $~S-16 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 292/2022 PR. COMMISSIONER OF INCOME TAX -7 ..... Appellant Through: Mr.Puneet Rai, Sr.Standing Counsel withi Ms.Adeeba Mujahid, Jr.Standing Counsel and Mr.Nikhil Jain, Advocate. versus SHARP BUSINESS SYSTEMS (INDIA) PVT. LTD. ..... Respondent Through: Mr.Himanshu S.Sinha, Advocate with Mr.Bhuwan Dhoopar, Advocate. % Date of Decision: 31st August, 2022 CORAM: HON’BLE MR. JUSTICE MANMOHAN HON’BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J: (ORAL) 1. Present Income Tax Appeal has been filed challenging the Order d…

Pr. Commissioner of Income Tax -7 vs. Rayban Sun Optics India Ltd

Appeal is dismissed being covered by the judgments passed by the learned predecessor

ITA-291/2022HC Delhi31 Aug 2022

Bench: The Supreme Court. 2022:Dhc:3391-Db

…ITA 291/2022 Page 1 of 3 $~S-15 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 291/2022 PR. COMMISSIONER OF INCOME TAX -7 ..... Appellant Through: Mr.Puneet Rai, Sr.Standing Counsel with Ms.Adeeba Mujahid, Jr.Standing Counsel and Mr.Nikhil Jain, Advocate. versus RAYBAN SUN OPTICS INDIA LTD. ..... Respondent Through: % Date of Decision: 31st August, 2022 CORAM: HON’BLE MR. JUSTICE MANMOHAN HON’BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J: (ORAL) 1. Present Income Tax Appeal has been filed challenging the Order dated 22nd January, 2021 passed by the Income Tax Appellate Tribunal (‘ITAT’)…

Amadeus India Pvt. Ltd., New Delhi vs. ACIT, Circle 2(2), New Delhi

In the result, the appeal of assessee are allowed

ITA 8700/DEL/2019[2015-16]Status: DisposedITAT Delhi31 May 2021AY 2015-16

Bench: Sh. Anil Chaturvedi & Sh. Amit Shukla(Through Video Conferencing) Amadeus India Pvt. Ltd., Vs. Acit E-9, Connaught Hose, Circle – 2(2), Connaught Place, New Delhi New Delhi - 110001 Pan No. Aaaca 0364 L (Appellant) (Respondent) Assessee By Shri Taran Deep Singh, Adv. Revenue By Shri Surender Pal, Cit-D.R. Date Of Hearing: 18/05/2021 Date Of Pronouncement: 31/05/2021 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 19.09.2019 Of The Asst. Commissioner Of Income Tax, Circle-2(2), Delhi Under Section 143(3) R.W.S 144C(13) Of The Act Pursuant To The Direction Of Dispute Resolution Panel (Drp) – 1, Delhi For Assessment Year 2015-16. 2. The Relevant Facts As Culled From The Material On Records Are As Under :

Section 143(2)Section 143(3)Section 144CSection 144C(2)Section 144C(5)Section 92BSection 92CSection 92C(3)Section 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Amadeus India Pvt. Ltd., Vs. ACIT E-9, Connaught Hose, Circle – 2(2), Connaught Place, New Delhi New Delhi - 110001 PAN No. AAACA 0364 L (APPELLANT) (RESPONDENT) Assessee by Shri Taran Deep Singh, Adv. Revenue by Shri Surender Pal, CIT-D.R. Date of hearing: 18/05/2021 Date of Pronouncement: 31/05/2021 ORDER PER ANIL CHATURVEDI, AM: This appeal filed by the assessee is directed against the order dated 19.09.2019 of the Asst. Commissioner…

Amadeus India Pvt. Ltd., New Delhi vs. ACIT, Circle- 2(2), New Delhi

In the result, appeal of the assessee in ITA No

ITA 7376/DEL/2018[2014-15]Status: DisposedITAT Delhi08 Mar 2021AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2014-15]

For Appellant: Shri Tarandeep Singh, AdvFor Respondent: Shri Surender Pal, CIT-DR
Section 143(3)Section 14ASection 92F

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-1’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [A.Y 2014-15] Amadeus India Pvt Ltd Vs. The A.C.I.T E – 9, Connaught House Circle 2(2) Connaught Place New Delhi New Delhi PAN: AAACA 0364 L [Appellant] [Respondent] Assessee by : Shri Tarandeep Singh, Adv Revenue by : Shri Surender Pal, CIT-DR Date of Hearing : 02.03.2021 Date of Pronouncement : 08.03.2021 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the assessee is preferred against the order dated 29.10.2018 framed u/s 143(3…

Ecolab Food Safety & Hygiene Solutions P.Ltd, Mumbai vs. Asst CIT 9(2)(2), Mumbai

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1715/MUM/2017[2012-13]Status: DisposedITAT Mumbai26 Jul 2019AY 2012-13

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm M/S. Ecolab Food Safety & Vs. Assistant Commissioner Of Hygiene Private Limited Income Tax – 9(2)(2), 215, Atrium, A-Wing Room No.665A, Unit No.808, Andheri-Kurla Aaykar Bhavan Road, Andheri (E) Mk Road, Mumbai - 400020 Mumbai – 400 059 Pan/Gir No.Aabce7541C (Appellant) .. (Respondent)

Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAVISH SOOD, JM M/s. Ecolab Food Safety & Vs. Assistant Commissioner of Hygiene Private Limited Income Tax – 9(2)(2), 215, Atrium, A-Wing Room No.665A, Unit No.808, Andheri-Kurla Aaykar Bhavan Road, Andheri (E) MK Road, Mumbai - 400020 Mumbai – 400 059 PAN/GIR No.AABCE7541C (Appellant) .. (Respondent) Assessee by Shri Ketan Ved Revenue by Shri M C Omi Ningshen Date of Hearing 10/07/2019 Date of Pronouncement 26/07/2019 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.1715/Mum/2017 for A.Y.2012-13 prefe…

Videojet Technologies (I) P. Ltd, Navi Mumbai vs. Asst CIT Cir 10(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 6956/MUM/2012[2008-09]Status: DisposedITAT Mumbai28 May 2019AY 2008-09

Bench: Shri G.S.Pannu & Shri Ravish Soodm/S Videojet Technologies Vs. Acit, Circle-10(3), Mumbai (I) Pvt. Limited, Unit 101 & 102, Rupa Solitaire, Building No.A-1, Sector-1, Millennium Business Park, Mahape, Navi Mumbai-400710 Pan No.Aaacw0731 B (Appellant) .. (Respondent)

Section 143(3)Section 92C(2)

…ITA No.6956/Mum/2012 M/s Videojet Technologies (I) Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “J”, BENCH MUMBAI BEFORE SHRI G.S.PANNU, VICE PRESIDENT & SHRI RAVISH SOOD, JUDICIAL MEMBER M/s Videojet Technologies Vs. ACIT, Circle-10(3), Mumbai (I) Pvt. Limited, Unit 101 & 102, Rupa Solitaire, Building No.A-1, Sector-1, Millennium Business Park, Mahape, Navi Mumbai-400710 PAN No.AAACW0731 B (Appellant) .. (Respondent) Assessee by Shri Ketan Ved, AR Revenue by Shri Nilu Jaggi & Dharm Veer Singh, DR Date of Hearing 01/03/2019 Date of Pronouncement 28/05/2019 आदेश / O R D E R PER RAVISH SOOD, J.M : The pres…

Amadeus India Pvt. Ltd., New Delhi vs. ACIT, Circle- 2(2), New Delhi

In the result, ITA NO. 7691/Del/2017 stands allowed

ITA 7691/DEL/2017[2013-14]Status: DisposedITAT Delhi27 Feb 2019AY 2013-14

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh & Tarun Singh, AdvFor Respondent: Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr
Section 144CSection 92BSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Stay Application no. 475-476/Del/2018 (Arising out of ITA no. 1811 & 7691/Del/2017) (Assessment Year: 2012-13, 2013-14) Amadeus India Pvt. Ltd. Vs. ACIT, New Delhi E-9, Connaught House, Connaught Place, New Delhi PAN : AAACA0364L Appellant Respondent Assessee by : Sh. Tarundeep Singh & Tarun Singh, Adv. Revenue by : Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr. Mishra, Sr. DR Date of Hearing 30.01.2019 Date of Pronouncement 27.02.2019 Assessment Year : 20…

Amadeus India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, ITA NO. 7691/Del/2017 stands allowed

ITA 1811/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Feb 2019AY 2012-13

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh & Tarun Singh, AdvFor Respondent: Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr
Section 144CSection 92BSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Stay Application no. 475-476/Del/2018 (Arising out of ITA no. 1811 & 7691/Del/2017) (Assessment Year: 2012-13, 2013-14) Amadeus India Pvt. Ltd. Vs. ACIT, New Delhi E-9, Connaught House, Connaught Place, New Delhi PAN : AAACA0364L Appellant Respondent Assessee by : Sh. Tarundeep Singh & Tarun Singh, Adv. Revenue by : Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr. Mishra, Sr. DR Date of Hearing 30.01.2019 Date of Pronouncement 27.02.2019 Assessment Year : 20…

Amadeus India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, ITA NO. 7691/Del/2017 stands allowed

ITA 1662/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Feb 2019AY 2011-12

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh & Tarun Singh, AdvFor Respondent: Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr
Section 144CSection 92BSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Stay Application no. 475-476/Del/2018 (Arising out of ITA no. 1811 & 7691/Del/2017) (Assessment Year: 2012-13, 2013-14) Amadeus India Pvt. Ltd. Vs. ACIT, New Delhi E-9, Connaught House, Connaught Place, New Delhi PAN : AAACA0364L Appellant Respondent Assessee by : Sh. Tarundeep Singh & Tarun Singh, Adv. Revenue by : Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr. Mishra, Sr. DR Date of Hearing 30.01.2019 Date of Pronouncement 27.02.2019 Assessment Year : 20…

ACIT, New Delhi vs. M/S. Wrigley India Pvt. Ltd., New Delhi

In the result, appeal of Assessee is allowed and appeal of Department is dismissed

ITA 1596/DEL/2016[2011-12]Status: DisposedITAT Delhi10 Jan 2019AY 2011-12

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

For Appellant: Shri C.S. AgarwalFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 143(3)Section 144CSection 92BSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “I-2” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M. ITA.No.1536/Del./2016 Assessment Year 2011-2012 Wrigley India Pvt. Ltd., The DCIT, 206, Okhla Industrial Circle-27(2), Estate, Phase-III, vs. C.R. Building, New Delhi.PAN New Delhi. AAACW1789P (Appellant) (Respondent) ITA.No.1596/Del./2016 Assessment Year 2011-2012 The ACIT, Circle-27(2), Wrigley India Pvt. Ltd., Room No.408, 4th Floor, D- 206, Okhla Industrial Block, Civic Centre, New vs. Estate, Phase-III, New Delhi. Delhi. PAN AAACW1789P (Appellant) (Respondent) For Assessee : Shri C.S. Ag…

Wrigley India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of Assessee is allowed and appeal of Department is dismissed

ITA 1536/DEL/2016[2011-12]Status: DisposedITAT Delhi10 Jan 2019AY 2011-12

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

For Appellant: Shri C.S. AgarwalFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 143(3)Section 144CSection 92BSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “I-2” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M. ITA.No.1536/Del./2016 Assessment Year 2011-2012 Wrigley India Pvt. Ltd., The DCIT, 206, Okhla Industrial Circle-27(2), Estate, Phase-III, vs. C.R. Building, New Delhi.PAN New Delhi. AAACW1789P (Appellant) (Respondent) ITA.No.1596/Del./2016 Assessment Year 2011-2012 The ACIT, Circle-27(2), Wrigley India Pvt. Ltd., Room No.408, 4th Floor, D- 206, Okhla Industrial Block, Civic Centre, New vs. Estate, Phase-III, New Delhi. Delhi. PAN AAACW1789P (Appellant) (Respondent) For Assessee : Shri C.S. Ag…

Wrigley India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the assessee are allowed accordingly

ITA 656/DEL/2015[2010-11]Status: DisposedITAT Delhi25 Sept 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishiwrigley India Pvt. Ltd, Vs. Dcit, 206, Okhla Industrial Estate, Circle-27(2), Phase-Iii, New Delhi New Delhi Pan: Aaacw1789P (Appellant) (Respondent)

For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Shri Sanjai Kumar Yadav, Sr
Section 143Section 143(3)Section 144CSection 92BSection 92F

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Wrigley India Pvt. Ltd, Vs. DCIT, 206, Okhla Industrial Estate, Circle-27(2), Phase-III, New Delhi New Delhi PAN: AAACW1789P (Appellant) (Respondent) Assessee by : Shri C.S. Aggarwal, Sr. Adv Shri RP Male, Adv Revenue by: Shri Sanjai Kumar Yadav, Sr. DR Date of Hearing 10/07/2018 Date of pronouncement 25/09/2018 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by M/s Wrigley India private limited (in short, the appellant) against the order of The Deput…

M/S. Moet Hennessy India Pvt. Ltd., Mumbai vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1906/DEL/2014[2009-10]Status: DisposedITAT Delhi23 Aug 2018AY 2009-10
Section 143(3)

…ITA Nos. 1906/Del/2014 Assessment years 2009-10 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI I-2 BENCH, NEW DELHI [Coram: Pramod Kumar AM and Sudhanshu Srivastava JM] Assessment years 2009-10 Moet Hennessy India Pvt Ltd ……………………..Appellant Unit No. 1903, Tower 2, 19th floor Indiabulls Financial Centre, Senapati Bapat Marg Mumbai 400 013 [PAN: AACCM4079L] Vs Assistant Commissioner of Income Tax Circle 5(1), New Delhi …………..…...........Respondent Appearances by Sumit Mangal and Rashmi Gupta for the appellant Sanjay Kumar Yadav and Vatsala Jha for the respondent Date of concluding the hearing : May 2…

DCIT, Cir.-7(1)-2, Mumbai vs. M/S. Heinz India Pvt.Ltd, Mumbai

In the result, the appeal is dismissed

ITA 2101/MUM/2016[2011-12]Status: DisposedITAT Mumbai06 Nov 2017AY 2011-12

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2011-12

For Appellant: Mr. Nishant Thakkar, ARFor Respondent: Mr. Jayant Kumar, DR
Section 144C(1)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 DCIT-7(1)-2 M/s Heinz India Pvt. Ltd. Room No. 130, First D-Shiv Sagar Estate, 7th Vs. Floor, Aayakar Bhavan, floor, Dr. Annie Besant M.K. Road Road Worli, Mumbai-400020 Mumbai-400018 PAN No. AAACH0667B Appellant Respondent Revenue by : Mr. Jayant Kumar, DR Assessee by : Mr. Nishant Thakkar, AR Date of Hearing : 10/08/2017 Date of pronouncement : 06/11/2017 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the Revenue. The relevant…

Heinz India P.Ltd, Mumbai vs. DCIT RG 6(3), Mumbai

Accordingly,we restore the issue to the file of the AO.He is directed to afford a reasonable opportunity of hearing the assessee before deciding the matter.Additional ground,raised by the assessee ...

ITA 1210/MUM/2014[2009-10]Status: DisposedITAT Mumbai27 Apr 2016AY 2009-10
For Appellant: Shri P.J. PardiwalaFor Respondent: Shri G.M. Doss
Section 143Section 254(1)Section 92C

…आयकर अपीलीय अिधकरण, , , , मुंबई खंडपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “केकेकेके” खंडपीठ मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं सी. एन. "साद,"याियक सद"य Before S/Sh.Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./7732/Mum/2012,िन धा"रण वष" वष" /Assessment Year: 2008-09 आयकर आयकर आयकर अपील अपील िन िनधा"रण िन धा"रण धा"रण वष" वष" M/s. Heinz India Private Limited Addl. CIT, Range-6(3) 7th Floor, ‘D’Shivsagar Estate, Dr. Annie 505, Aayakar Bhavan, M.K. Road Vs. Besant Road,Worli, Mumbai…

Heinz India P. Ltd, Mumbai vs. Addl CIT RG 6(3), Mumbai

Accordingly,we restore the issue to the file of the AO.He is directed to afford a reasonable opportunity of hearing the assessee before deciding the matter.Additional ground,raised by the assessee ...

ITA 7732/MUM/2012[2008-09]Status: DisposedITAT Mumbai27 Apr 2016AY 2008-09
For Appellant: Shri P.J. PardiwalaFor Respondent: Shri G.M. Doss
Section 143Section 254(1)Section 92C

…आयकर अपीलीय अिधकरण, , , , मुंबई खंडपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “केकेकेके” खंडपीठ मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं सी. एन. "साद,"याियक सद"य Before S/Sh.Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./7732/Mum/2012,िन धा"रण वष" वष" /Assessment Year: 2008-09 आयकर आयकर आयकर अपील अपील िन िनधा"रण िन धा"रण धा"रण वष" वष" M/s. Heinz India Private Limited Addl. CIT, Range-6(3) 7th Floor, ‘D’Shivsagar Estate, Dr. Annie 505, Aayakar Bhavan, M.K. Road Vs. Besant Road,Worli, Mumbai…

Bausch & Lomb Eyecare (India) (P.) Ltd. v. Addl. CIT (65 Taxmann.com 141) — Cited in 19 Judgments | BharatTax