Cadbury India Ltd. v. ACIT

70 Taxmann.com 112Reported decision2016#8068 most cited

What is Cadbury India Ltd. v. ACIT authority for?

The Tribunal in Cadbury India Ltd. v. Addl. CIT held that payments of royalty on technical know-how made to a parent Associated Enterprise from 1993 onwards were a consistent practice.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2020.

Also referred to as

Cadbury India Ltd. v. ACIT · Royalty payment · Technical know-how · Associated Enterprise · Transfer pricing · International transaction · AMP expenditure · Dividend distribution tax

Judgments citing Cadbury India Ltd. v. ACIT

DCIT, Cir-11(1), Kolkata vs. M/S. Epcos India Pvt. Ltd., Kolkata

Appeal of the revenue is dismissed

ITA 1783/KOL/2017[2005-06]Status: DisposedITAT Kolkata10 Jul 2020AY 2005-06

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2005-06 Deputy Commissioner Of Income Tax, Circle-11(1), Kolkata……..........….…..........…........Appellant Vs. M/S. Epcos India Pvt. Ltd............................………………..................................……………..........Respondent Kulia Kanchrapara Road Kalyani, Nadia Pin – 741 251 [Pan : Aaace 4000 H] Appearances By: Shri Sanjay Paul, Addl. Cit D/R & Shri Supriyo Pal, Jcit, Sr. D/R, Appearing On Behalf Of The Revenue. Smt. Rituparna Sinha, Fca & S.C. Giri C.A., Appeared On Behalf Of The Assessee. Date Of Concluding The Hearing : January 15Th, 2020 Date Of Pronouncing The Order : July 10Th, 2020 Order Per J. Sudhakar Reddy, Am :-

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2005-06 Deputy Commissioner of Income Tax, Circle-11(1), Kolkata……..........….…..........…........Appellant Vs. M/s. EPCOS India Pvt. Ltd............................………………..................................……………..........Respondent Kulia Kanchrapara Road Kalyani, Nadia PIN – 741 251 [PAN : AAACE 4000 H] Appearances by: Shri Sanjay Paul, Addl. CIT D/R & Shri Supriyo Pal, JCIT, Sr. D/R, appearing on behalf of the revenue. Smt. Rituparna Sinha, FCA &…

The ACIT RG 10(1), Mumbai vs. M/S. Netafim Irrigation India P. Ltd, Mumbai

In the result, appeals are dismissed

ITA 3668/MUM/2008[2003-2004]Status: DisposedITAT Mumbai25 Apr 2019AY 2003-2004

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

For Appellant: Shri K.K. VedFor Respondent: Shri Manish Kumar Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA no.3668/Mum./2008 (Assessment Year : 2003–04) Asstt. Commissioner of Income Tax ……………. Appellant Range–10(1), Mumbai v/s Netafim Irrigation India Pvt. Ltd. 1st Floor, 297, CST Road Vidyanagri, Kalina ……………. Respondent Mumbai 400 098 PAN – AAACE4738J ITA no.4837/Mum./2009 (Assessment Year : 2004–05) Asstt. Commissioner of Income Tax ……………. Appellant Range–10(1), Mumbai v/s Netafim Irrigation India Pvt. Ltd. 1st Floor, 297, CST Road Vidyanagri, Kalina ……………. Respondent M…

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)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

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)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

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 4517/DEL/2016[2010-11]Status: DisposedITAT Delhi03 Dec 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

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 4516/DEL/2016[2010-11]Status: DisposedITAT Delhi03 Dec 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

M/S. Pepsi Foods Limited, Gurgaon vs. ACIT, New Delhi

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

ITA 1044/DEL/2014[2009-10]Status: DisposedITAT Delhi03 Dec 2018AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

Pepsi Foods Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

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

ITA 2511/DEL/2013[2008-09]Status: DisposedITAT Delhi03 Dec 2018AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

Canon India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

Appeal is dismissed

ITA 832/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Aug 2018AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92B

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1405/DEL/2015 (A.Y 2010-11) Canon India Pvt. Ltd. Vs DCIT 7th & 8th Floor,, Tower-B, Building Circle-5(2) No. 5, New Delhi DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (RESPONDENT) (APPELLANT) I.T.A .No. 2275/DEL/2015 (A.Y 2010-11) DCIT Vs Canon India Pvt. Ltd. Circle-5(2) 7th & 8th Floor,, Tower-B, New Delhi Building No. 5, DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (APPELLANT) (RESPONDENT) I.T.A .No. 832/DEL/2016 (A.Y 2011-12) Canon India Pvt. Ltd. Vs DCIT 7th &…

DCIT, New Delhi vs. M/S. Canon India Pvt. Ltd., Gurgaon

Appeal is dismissed

ITA 1052/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Aug 2018AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92B

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1405/DEL/2015 (A.Y 2010-11) Canon India Pvt. Ltd. Vs DCIT 7th & 8th Floor,, Tower-B, Building Circle-5(2) No. 5, New Delhi DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (RESPONDENT) (APPELLANT) I.T.A .No. 2275/DEL/2015 (A.Y 2010-11) DCIT Vs Canon India Pvt. Ltd. Circle-5(2) 7th & 8th Floor,, Tower-B, New Delhi Building No. 5, DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (APPELLANT) (RESPONDENT) I.T.A .No. 832/DEL/2016 (A.Y 2011-12) Canon India Pvt. Ltd. Vs DCIT 7th &…

DCIT, New Delhi vs. M/S. Canon India Pvt. Ltd., Gurgaon

Appeal is dismissed

ITA 2275/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Aug 2018AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92B

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1405/DEL/2015 (A.Y 2010-11) Canon India Pvt. Ltd. Vs DCIT 7th & 8th Floor,, Tower-B, Building Circle-5(2) No. 5, New Delhi DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (RESPONDENT) (APPELLANT) I.T.A .No. 2275/DEL/2015 (A.Y 2010-11) DCIT Vs Canon India Pvt. Ltd. Circle-5(2) 7th & 8th Floor,, Tower-B, New Delhi Building No. 5, DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (APPELLANT) (RESPONDENT) I.T.A .No. 832/DEL/2016 (A.Y 2011-12) Canon India Pvt. Ltd. Vs DCIT 7th &…

Canon India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

Appeal is dismissed

ITA 1405/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Aug 2018AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92B

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1405/DEL/2015 (A.Y 2010-11) Canon India Pvt. Ltd. Vs DCIT 7th & 8th Floor,, Tower-B, Building Circle-5(2) No. 5, New Delhi DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (RESPONDENT) (APPELLANT) I.T.A .No. 2275/DEL/2015 (A.Y 2010-11) DCIT Vs Canon India Pvt. Ltd. Circle-5(2) 7th & 8th Floor,, Tower-B, New Delhi Building No. 5, DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (APPELLANT) (RESPONDENT) I.T.A .No. 832/DEL/2016 (A.Y 2011-12) Canon India Pvt. Ltd. Vs DCIT 7th &…

N L C Nalco India Ltd Previously Known As Ondeo Nalco India Ltd., Kolkata vs. ACIT, Cir - 11, Kolkata

In the result, the appeal of assessee in ITA No

ITA 1256/KOL/2009[2004-05]Status: DisposedITAT Kolkata03 Feb 2016AY 2004-05

Bench: Shri Mahavir Singh, Jm& Shri Waseem Ahmed, Am]

For Appellant: Shri Soumitra Chowdhury, AdvocateFor Respondent: Shri D. Mallikarjuna &
Section 143(3)Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri Mahavir Singh, JM& Shri Waseem Ahmed, AM] I.T.A No.529/Kol/2008 Assessment Year: 2003-04 N L C Nalco India Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACO4994N) Circle-10, Kolkata. (Appellant) (Respondent) I.T.A No.1256/Kol/2009 Assessment Year: 2004-05 N L C Nalco India Ltd. Vs. Assistant Commissioner of Income-tax, (PAN: AAACO4994N) Circle-11, Kolkata. (Appellant) (Respondent) Date of hearing: 05.11.2015 Date of pronouncement: 03.02.2016 For the Appellant: Shri Soumitra Chowdhury, Advocate For the Respondent: Shri D. Mallikarjuna…

Nlc Nalco India Ltd., Kolkata vs. ACIT, Circle - 11, Kolkata

In the result, the appeal of assessee in ITA No

ITA 529/KOL/2008[2003-04]Status: DisposedITAT Kolkata03 Feb 2016AY 2003-04

Bench: Shri Mahavir Singh, Jm& Shri Waseem Ahmed, Am]

For Appellant: Shri Soumitra Chowdhury, AdvocateFor Respondent: Shri D. Mallikarjuna &
Section 143(3)Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri Mahavir Singh, JM& Shri Waseem Ahmed, AM] I.T.A No.529/Kol/2008 Assessment Year: 2003-04 N L C Nalco India Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACO4994N) Circle-10, Kolkata. (Appellant) (Respondent) I.T.A No.1256/Kol/2009 Assessment Year: 2004-05 N L C Nalco India Ltd. Vs. Assistant Commissioner of Income-tax, (PAN: AAACO4994N) Circle-11, Kolkata. (Appellant) (Respondent) Date of hearing: 05.11.2015 Date of pronouncement: 03.02.2016 For the Appellant: Shri Soumitra Chowdhury, Advocate For the Respondent: Shri D. Mallikarjuna…

Cadbury India Ltd. v. ACIT (70 Taxmann.com 112) — Cited in 14 Judgments | BharatTax