Britannia Industries Ltd. v. Dy. CIT

111 Taxmann.com 453Income Tax Appellate Tribunal2019#8267 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 115JBSection 143(3)Section 144C(10)Section 144C(13)Section 144C(5)Section 14ASection 271(1)(c)Section 37

Issues it is cited on

section 92f(v)section 2(15a)section 80ia(5)section 2(19aa)section 17(2)(iiia)section 72abright line testresale price methodsection 17(2)section 144c(10)amp expendituremultiple year data

Judgments citing Britannia Industries Ltd. v. Dy. CIT

RECKITT BENCKISER (INDIA) PVT. LTD.,GURGAON vs. D.C.I.T., CIRCLE - 11(1),, KOLKATA

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 1801/KOL/2024[2020-2021]Status: DisposedITAT Kolkata18 Mar 2025AY 2020-2021

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

For Appellant: Shri Deepak Chopra, AR & Shri Rohan Khare, ARFor Respondent: Shri Guru Bhashyam, CIT, DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER ITA Nos.78/Kol/2018 Assessment Year: 2013-14 & ITA Nos.2681/Kol/2018 Assessment Year: 2014-15 & ITA Nos.2631/Kol/2019 Assessment Year: 2015-16 & ITA Nos.1801/Kol/2024 Assessment Year: 2020-21 & ITA Nos.2319/Kol/2024 Assessment Year: 2021-22 Reckitt Benckiser (India) DCIT, Circle-12(1), Kolkata. Pvt. Ltd. Diamond Prestige, 3rd Vs. Floor, Suit No. 313-315, 41A, AJC Bose Road, Kolkata-700017. (PAN: AABCR2655Q) (Appellant) (Respondent) Present for: Appellant by : Shri Deepak Chopr…

RECKITT BENCKISER (INDIA) PVT LTD.,KOLKATA vs. DCIT, CIRCLE-12(1), KOLKATA, KOLKATA

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 2631/KOL/2019[2015-16]Status: DisposedITAT Kolkata18 Mar 2025AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

For Appellant: Shri Deepak Chopra, AR & Shri Rohan Khare, ARFor Respondent: Shri Guru Bhashyam, CIT, DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER ITA Nos.78/Kol/2018 Assessment Year: 2013-14 & ITA Nos.2681/Kol/2018 Assessment Year: 2014-15 & ITA Nos.2631/Kol/2019 Assessment Year: 2015-16 & ITA Nos.1801/Kol/2024 Assessment Year: 2020-21 & ITA Nos.2319/Kol/2024 Assessment Year: 2021-22 Reckitt Benckiser (India) DCIT, Circle-12(1), Kolkata. Pvt. Ltd. Diamond Prestige, 3rd Vs. Floor, Suit No. 313-315, 41A, AJC Bose Road, Kolkata-700017. (PAN: AABCR2655Q) (Appellant) (Respondent) Present for: Appellant by : Shri Deepak Chopr…

RECKITT BENCKISER (INDIA) PVT LTD.,KOLKATA vs. DCIT, CIRCLE-12(1), KOLKATA, KOLKATA

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 78/KOL/2018[2013-14]Status: DisposedITAT Kolkata18 Mar 2025AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

For Appellant: Shri Deepak Chopra, AR & Shri Rohan Khare, ARFor Respondent: Shri Guru Bhashyam, CIT, DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER ITA Nos.78/Kol/2018 Assessment Year: 2013-14 & ITA Nos.2681/Kol/2018 Assessment Year: 2014-15 & ITA Nos.2631/Kol/2019 Assessment Year: 2015-16 & ITA Nos.1801/Kol/2024 Assessment Year: 2020-21 & ITA Nos.2319/Kol/2024 Assessment Year: 2021-22 Reckitt Benckiser (India) DCIT, Circle-12(1), Kolkata. Pvt. Ltd. Diamond Prestige, 3rd Vs. Floor, Suit No. 313-315, 41A, AJC Bose Road, Kolkata-700017. (PAN: AABCR2655Q) (Appellant) (Respondent) Present for: Appellant by : Shri Deepak Chopr…

ACIT CIRCLE 4.3.1, MUMBAI vs. JUST DIAL LTD, MUMBAI

In the result, the appeal by the Revenue for the assessment year 2020-

ITA 486/MUM/2024[2017-18]Status: DisposedITAT Mumbai23 Sept 2024AY 2017-18

Bench: Shri. Om Prakash Kant & Shri. Sandeep Singh Karhail

For Appellant: Shri Madhur Agarwal, Ms. MokshaFor Respondent: Shri Ankush Kapoor, CIT DR
Section 115Section 115JSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI. OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI. SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no. 254/Mum./2024 (Assessment Year :2017–2018) Just Dial Limited Palm Court Building M, 501/B, 5th Floor, New Link Road, Besides Goregaon Sports Club, Malad (West), Mumbai – 400064. PAN-AAACA8049G ……………. Appellant v/s Deputy Commissioner of Income Tax Circle 4(3)(1), Mumbai Room No. 649, 6th Floor, Aayakar Bhavan, ……………. Respondent Maharishi Karve Road, Mumbai – 400020. ITA no. 486/Mum./2024 ITA no. 485/Mum./2024 (Assessment Year :2017–2018) (Assessment Year…

ACIT CIRCLE 4.3.1, MUMBAI vs. JUST DIAL LTD, MUMBAI

In the result, the appeal by the Revenue for the assessment year 2020-

ITA 483/MUM/2024[2021-22]Status: DisposedITAT Mumbai23 Sept 2024AY 2021-22

Bench: Shri. Om Prakash Kant & Shri. Sandeep Singh Karhail

For Appellant: Shri Madhur Agarwal, Ms. MokshaFor Respondent: Shri Ankush Kapoor, CIT DR
Section 115Section 115JSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI. OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI. SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no. 254/Mum./2024 (Assessment Year :2017–2018) Just Dial Limited Palm Court Building M, 501/B, 5th Floor, New Link Road, Besides Goregaon Sports Club, Malad (West), Mumbai – 400064. PAN-AAACA8049G ……………. Appellant v/s Deputy Commissioner of Income Tax Circle 4(3)(1), Mumbai Room No. 649, 6th Floor, Aayakar Bhavan, ……………. Respondent Maharishi Karve Road, Mumbai – 400020. ITA no. 486/Mum./2024 ITA no. 485/Mum./2024 (Assessment Year :2017–2018) (Assessment Year…

JUST DIAL LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(3)(1), MUMBAI, MUMBAI

In the result, the appeal by the Revenue for the assessment year 2020-

ITA 254/MUM/2024[2017-18]Status: DisposedITAT Mumbai23 Sept 2024AY 2017-18

Bench: Shri. Om Prakash Kant & Shri. Sandeep Singh Karhail

For Appellant: Shri Madhur Agarwal, Ms. MokshaFor Respondent: Shri Ankush Kapoor, CIT DR
Section 115Section 115JSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI. OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI. SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no. 254/Mum./2024 (Assessment Year :2017–2018) Just Dial Limited Palm Court Building M, 501/B, 5th Floor, New Link Road, Besides Goregaon Sports Club, Malad (West), Mumbai – 400064. PAN-AAACA8049G ……………. Appellant v/s Deputy Commissioner of Income Tax Circle 4(3)(1), Mumbai Room No. 649, 6th Floor, Aayakar Bhavan, ……………. Respondent Maharishi Karve Road, Mumbai – 400020. ITA no. 486/Mum./2024 ITA no. 485/Mum./2024 (Assessment Year :2017–2018) (Assessment Year…

ASST CIT (LTU) 1, MUMBAI vs. GRASIM INDUSTRIES LIMITED (AS A SUCCESSOR TO ADITYA BIRLA NUVO LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 1248/MUM/2017[2011-12]Status: DisposedITAT Mumbai28 Dec 2023AY 2011-12

Bench: Shri Vikas Awasthy, Jm & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar, ARFor Respondent: Ms. A. Alankrutha, Sr. DR
Section 10BSection 115JSection 14ASection 234BSection 271(1)(c)Section 32(1)(iia)Section 37Section 40Section 43BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JM & MS PADMAVATHY S, AM I.T.A. No. 1065/Mum/2017 (Assessment Year: 2011-12) Grasim Industries Limited Addl. CIT- LTU, Mumbai (as a Successor to Aditya Birla (Now jurisdiction is with Dy. Nuvo Ltd.) Aditya Birla Centre, Commissioner of Income Tax, A Wing, 2nd Floor, S.K. Ahire Marg, Vs. CC-1(4), Room No. 902, 9th Floor, Old CGO Building, Worli, Mumbai-400030. M.K. Road, Mumbai-400020 . PAN : AAACI1747H Appellant) : Respondent) I.T.A. No. 1248/Mum/2017 (Assessment Year: 2011-12) Dy. Commissioner of Income Tax, M/s Grasim Industri…

GRASIM INDUSTRIES LIMITED (AS A SUCCESSOR TO ADITYA BIRLA NUVO LTD),MUMBAI vs. ADDL CIT LTU, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 1065/MUM/2017[2011-12]Status: DisposedITAT Mumbai28 Dec 2023AY 2011-12

Bench: Shri Vikas Awasthy, Jm & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar, ARFor Respondent: Ms. A. Alankrutha, Sr. DR
Section 10BSection 115JSection 14ASection 234BSection 271(1)(c)Section 32(1)(iia)Section 37Section 40Section 43BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JM & MS PADMAVATHY S, AM I.T.A. No. 1065/Mum/2017 (Assessment Year: 2011-12) Grasim Industries Limited Addl. CIT- LTU, Mumbai (as a Successor to Aditya Birla (Now jurisdiction is with Dy. Nuvo Ltd.) Aditya Birla Centre, Commissioner of Income Tax, A Wing, 2nd Floor, S.K. Ahire Marg, Vs. CC-1(4), Room No. 902, 9th Floor, Old CGO Building, Worli, Mumbai-400030. M.K. Road, Mumbai-400020 . PAN : AAACI1747H Appellant) : Respondent) I.T.A. No. 1248/Mum/2017 (Assessment Year: 2011-12) Dy. Commissioner of Income Tax, M/s Grasim Industri…

M/S TATA GLOBAL BEVERAGES LIMITED,KOLKATA vs. THE DCIT, CIRCLE-4(2), KOLKATA, KOLKATA

In the result, the appeals filed by the assessee for AY 2012-

ITA 1899/KOL/2017[2013-14]Status: DisposedITAT Kolkata13 Feb 2023AY 2013-14

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(3)Section 14ASection 92B

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सदस्य एवं श्री संजय शमाा, न्याधयक सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 1854/Kol/2016 Assessment Year: 2012-13 M/s. Tata Global Beverages Limited.........................Appellant [PAN: AABCT 0602 K] Vs. DCIT, Circle-4(2), Kolkata.....................................Respondent I.T.A. No.: 1899/Kol/2017 Assessment Year: 2013-14 M/s. Tata Global Beverages Limited.........................Appellant [PAN: AABCT 0602 K] Vs. D…

M/S TATA GLOBAL BEVERAGES LIMITED,KOLKATA vs. THE DCIT, CIRCLE-4(2), KOLKATA, KOLKATA

In the result, the appeals filed by the assessee for AY 2012-

ITA 1854/KOL/2016[2012-13]Status: DisposedITAT Kolkata13 Feb 2023AY 2012-13

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(3)Section 14ASection 92B

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सदस्य एवं श्री संजय शमाा, न्याधयक सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 1854/Kol/2016 Assessment Year: 2012-13 M/s. Tata Global Beverages Limited.........................Appellant [PAN: AABCT 0602 K] Vs. DCIT, Circle-4(2), Kolkata.....................................Respondent I.T.A. No.: 1899/Kol/2017 Assessment Year: 2013-14 M/s. Tata Global Beverages Limited.........................Appellant [PAN: AABCT 0602 K] Vs. D…

ACIT CENTRAL CIR6(4), MUMBAI vs. M/S. MARIANA INFRASTRUCTURTE LTD, MUMBAI

In the result, the appeal of the assessee is dismissed

ITA 2395/MUM/2021[2017-18]Status: DisposedITAT Mumbai31 Oct 2022AY 2017-18

Bench: Shri Aby T Varkey & Shri Amarjit Singhthe Asstt. Commissioner Vs. Mariana Infrastructure Of Income Tax, Central Limited, M-62 &63, Circle -6(4) 1St Floor, Connaught Room No. 1925, 19Th Place, New Delhi Floor, Air India Building, 110 001 Nariman Point, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aafcm2619H Appellant .. Respondent Appellant By : Ajay Chandra Respondent By : K. Gopal Date Of Hearing 13.10.2022 Date Of Pronouncement 31.10.2022 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Revenue Is Directed Against The Order Passed By The Ld. Cit(A)-54, Mumbai Which In Turn Arises From The Order Passed By The A.O U/S 143(3) Of The Act. The Revenue Has Raised The Following Grounds Before Us: “1. Whether The Ld.Cit(A) Erred In Allowing The Claim Of Deduction Of Revenue Of Cancelled Transaction Of Rs.27,78,65,132/- Cancelled In Subsequent Year From The Book Profit Though Section 115Jb Is A Self-Contained Code Where Even The Additions & Deductions From The Book Profit Are Specified The Provisions Of Section 115Jb Des Not Allow Any Such Deductions?."

For Appellant: Ajay ChandraFor Respondent: K. Gopal
Section 115JSection 143(3)Section 194I

…ITA No.2395/Mum/20121 A.Y. 2017-18 1 The ACIT, CC-6(4) Vs. Mariana Infrastructure Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER The Asstt. Commissioner Vs. Mariana Infrastructure of Income Tax, Central Limited, M-62 &63, Circle -6(4) 1st Floor, Connaught Room No. 1925, 19th Place, New Delhi Floor, Air India Building, 110 001 Nariman Point, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAFCM2619H Appellant .. Respondent Appellant by : Ajay Chandra Respondent by : K. Gopal Date of Hearing 13.10.2022 Date o…

DCIT, LTU-2, KOLKATA vs. M/S CENTURY PLYBOARDS (I), LTD, KOLKATA

In the result, the appeal of the revenue is dismissed and cross objections of assessee are allowed

ITA 2149/KOL/2019[2014-15]Status: DisposedITAT Kolkata04 Nov 2020AY 2014-15

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] Assessment Year: 2014-15

Section 10(34)Section 115JSection 14A

…1 ITA No. 2149/Kol/2019 & C.O. No. 22/Kol/2020 M/s Century Plyboards (I) Ltd. A.Y. 2014-15 आयकर अपील"य अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")"ी पी. एम.जगताप,उपा"य" एवं "ी ए.ट". वक!,"या"यक सद$य) [Before Shri P.M. Jagtap, Vice President (KZ) &Shri A. T. Varkey, JM] Assessment Year: 2014-15 DCIT, Circle-2, LTU, Kolkata Vs. M/s Century Plyboards (I) Ltd. (PAN: AABCC 1682 J) Appellant Respondent & C.O. No. 22/Kol/2020 In ITA No.2149/Kol/2019 Assessment Year: 2014-15 M/s Century Plyboards (I) Ltd. Vs. DCIT, Circle-2, LTU, Kolkata (PAN: AABCC 1682 J) Cross Objec…

DCIT 14(2)(1), MUMBAI vs. HINDUSTAN CONSTRUCTION LTD, MUMBAI

In the result, the appeal filed by the Revenue is partly allowed

ITA 2432/MUM/2018[2011-12]Status: DisposedITAT Mumbai13 Jan 2020AY 2011-12

Bench: Shri Vikas Awasthy () & Shri N.K. Pradhan () Assessment Year: 2011-12 Hindustan Construction Co. Assistant Commissioner Of Ltd.,Hincon House, L.B.S. Vs. Income Tax-14(2)(1), Marg, Vikhroli (West), 4Th Floor, Aayakarbhavan, Mumbai-400083. New Marine Lines, Mumbai-400020. Pan No. Aaach0968B Appellant Respondent Assessment Year: 2011-12 The D.C.I.T.-14(2)(1), Hindustan Construction 432, Aayakarbhavan, 4Th Vs. Co. Ltd.,Hincon House, 11Th Floor, M.K. Marg, Floor,247 Park, L.B.S. Mumbai-400020. Marg, Vikhroli (West), Mumbai-400083. Pan No. Aaach0968B Appellant Respondent

For Appellant: Mr. H.P. Mahajani / Ms. Shweta Mahadik, ARsFor Respondent: Mr. Anand Mohan, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Hindustan Construction Co. Assistant Commissioner of Ltd.,Hincon House, L.B.S. Vs. Income Tax-14(2)(1), Marg, Vikhroli (West), 4th floor, AayakarBhavan, Mumbai-400083. New Marine Lines, Mumbai-400020. PAN No. AAACH0968B Appellant Respondent Assessment Year: 2011-12 The D.C.I.T.-14(2)(1), Hindustan Construction 432, AayakarBhavan, 4th Vs. Co. Ltd.,Hincon House, 11th floor, M.K. Marg, Floor,247 Park, L.B.S. Mumbai-400020. Marg, Vikhroli (West),…

HINDUSTAN CONSTRUCTION CO. LTD,MUMBAI vs. ASST CIT 14(2)(1), MUMBAI

In the result, the appeal filed by the Revenue is partly allowed

ITA 2351/MUM/2018[2011-12]Status: DisposedITAT Mumbai13 Jan 2020AY 2011-12

Bench: Shri Vikas Awasthy () & Shri N.K. Pradhan () Assessment Year: 2011-12 Hindustan Construction Co. Assistant Commissioner Of Ltd.,Hincon House, L.B.S. Vs. Income Tax-14(2)(1), Marg, Vikhroli (West), 4Th Floor, Aayakarbhavan, Mumbai-400083. New Marine Lines, Mumbai-400020. Pan No. Aaach0968B Appellant Respondent Assessment Year: 2011-12 The D.C.I.T.-14(2)(1), Hindustan Construction 432, Aayakarbhavan, 4Th Vs. Co. Ltd.,Hincon House, 11Th Floor, M.K. Marg, Floor,247 Park, L.B.S. Mumbai-400020. Marg, Vikhroli (West), Mumbai-400083. Pan No. Aaach0968B Appellant Respondent

For Appellant: Mr. H.P. Mahajani / Ms. Shweta Mahadik, ARsFor Respondent: Mr. Anand Mohan, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Hindustan Construction Co. Assistant Commissioner of Ltd.,Hincon House, L.B.S. Vs. Income Tax-14(2)(1), Marg, Vikhroli (West), 4th floor, AayakarBhavan, Mumbai-400083. New Marine Lines, Mumbai-400020. PAN No. AAACH0968B Appellant Respondent Assessment Year: 2011-12 The D.C.I.T.-14(2)(1), Hindustan Construction 432, AayakarBhavan, 4th Vs. Co. Ltd.,Hincon House, 11th floor, M.K. Marg, Floor,247 Park, L.B.S. Mumbai-400020. Marg, Vikhroli (West),…