Campa Beverages (P.) Ltd. v. Inspecting Assistant Commissioner

34 ITD 241Income Tax Appellate Tribunal1990#10801 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Issues it is cited on

non-compete feecopyrighted articledeletion of penaltyprohibited by lawenduring benefitsection 195furnishing inaccurate particulars of incomepenalty under section 271(1)(c)furnishing inaccurate particularssection 40(a)section 40(a)(ia)revenue expenditure

Judgments citing Campa Beverages (P.) Ltd. v. Inspecting Assistant Commissioner

ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI vs. HINDUSTAN COCA-COLA BEVERAGES PVT. LTD., NEW DELHI

In the result, appeal is partly allowed for statistical

ITA 1125/DEL/2018[2005-06]Status: DisposedITAT Delhi07 Jun 2023AY 2005-06

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 143(3)Section 271(1)(c)

…he payments made were in terms of the agreement entered with the third parties, the expenditures are allowable. In support of such contention, he relied upon the following decisions: i. Campa Beverages (P.) Ltd. Vs. Inspecting Assistant Commissioner [1990] 34 ITD 241 (Delhi) ii. CIT Vs. Malayalam Plantations Ltd. 53 ITR 140 (SC) iii. CIT Vs. Birla Cotton Spinning & Weaving Mills Ltd., 82 ITR 166 (SC) iv. Madhav Prasad Jatia Vs. CIT, 118 ITR 200 (SC) v. S.A. Builders Ltd. Vs. CIT, 288 ITR 1 (SC) 21. The learned Departmental Representative submitted, the assessee has not furnished any evidence at all to establi…

ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI vs. HINDUSTAN COCA-COLA BEVERAGES PVT. LTD., NEW DELHI

In the result, appeal is partly allowed for statistical

ITA 1124/DEL/2018[2004-05]Status: DisposedITAT Delhi07 Jun 2023AY 2004-05

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 143(3)Section 271(1)(c)

…he payments made were in terms of the agreement entered with the third parties, the expenditures are allowable. In support of such contention, he relied upon the following decisions: i. Campa Beverages (P.) Ltd. Vs. Inspecting Assistant Commissioner [1990] 34 ITD 241 (Delhi) ii. CIT Vs. Malayalam Plantations Ltd. 53 ITR 140 (SC) iii. CIT Vs. Birla Cotton Spinning & Weaving Mills Ltd., 82 ITR 166 (SC) iv. Madhav Prasad Jatia Vs. CIT, 118 ITR 200 (SC) v. S.A. Builders Ltd. Vs. CIT, 288 ITR 1 (SC) 21. The learned Departmental Representative submitted, the assessee has not furnished any evidence at all to establi…

DCIT, NEW DELHI vs. M/S HINDUSTAN COCA COLA BEVERAGES PVT. LTD.,, NEW DELHI

In the result, appeal is partly allowed for statistical

ITA 4589/DEL/2015[2009-10]Status: DisposedITAT Delhi07 Jun 2023AY 2009-10

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 143(3)Section 271(1)(c)

…he payments made were in terms of the agreement entered with the third parties, the expenditures are allowable. In support of such contention, he relied upon the following decisions: i. Campa Beverages (P.) Ltd. Vs. Inspecting Assistant Commissioner [1990] 34 ITD 241 (Delhi) ii. CIT Vs. Malayalam Plantations Ltd. 53 ITR 140 (SC) iii. CIT Vs. Birla Cotton Spinning & Weaving Mills Ltd., 82 ITR 166 (SC) iv. Madhav Prasad Jatia Vs. CIT, 118 ITR 200 (SC) v. S.A. Builders Ltd. Vs. CIT, 288 ITR 1 (SC) 21. The learned Departmental Representative submitted, the assessee has not furnished any evidence at all to establi…

DCIT, NEW DELHI vs. M/S HINDUSTAN COCA COLA BEVERAGES PVT. LTD.,, NEW DELHI

In the result, appeal is partly allowed for statistical

ITA 4588/DEL/2015[2008-09]Status: DisposedITAT Delhi07 Jun 2023AY 2008-09

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 143(3)Section 271(1)(c)

…he payments made were in terms of the agreement entered with the third parties, the expenditures are allowable. In support of such contention, he relied upon the following decisions: i. Campa Beverages (P.) Ltd. Vs. Inspecting Assistant Commissioner [1990] 34 ITD 241 (Delhi) ii. CIT Vs. Malayalam Plantations Ltd. 53 ITR 140 (SC) iii. CIT Vs. Birla Cotton Spinning & Weaving Mills Ltd., 82 ITR 166 (SC) iv. Madhav Prasad Jatia Vs. CIT, 118 ITR 200 (SC) v. S.A. Builders Ltd. Vs. CIT, 288 ITR 1 (SC) 21. The learned Departmental Representative submitted, the assessee has not furnished any evidence at all to establi…

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.,GURGAON vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

In the result, appeal is partly allowed for statistical

ITA 3449/DEL/2015[2009-10]Status: DisposedITAT Delhi07 Jun 2023AY 2009-10

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 143(3)Section 271(1)(c)

…he payments made were in terms of the agreement entered with the third parties, the expenditures are allowable. In support of such contention, he relied upon the following decisions: i. Campa Beverages (P.) Ltd. Vs. Inspecting Assistant Commissioner [1990] 34 ITD 241 (Delhi) ii. CIT Vs. Malayalam Plantations Ltd. 53 ITR 140 (SC) iii. CIT Vs. Birla Cotton Spinning & Weaving Mills Ltd., 82 ITR 166 (SC) iv. Madhav Prasad Jatia Vs. CIT, 118 ITR 200 (SC) v. S.A. Builders Ltd. Vs. CIT, 288 ITR 1 (SC) 21. The learned Departmental Representative submitted, the assessee has not furnished any evidence at all to establi…

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.,GURGAON vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

In the result, appeal is partly allowed for statistical

ITA 3448/DEL/2015[2008-09]Status: DisposedITAT Delhi07 Jun 2023AY 2008-09

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 143(3)Section 271(1)(c)

…he payments made were in terms of the agreement entered with the third parties, the expenditures are allowable. In support of such contention, he relied upon the following decisions: i. Campa Beverages (P.) Ltd. Vs. Inspecting Assistant Commissioner [1990] 34 ITD 241 (Delhi) ii. CIT Vs. Malayalam Plantations Ltd. 53 ITR 140 (SC) iii. CIT Vs. Birla Cotton Spinning & Weaving Mills Ltd., 82 ITR 166 (SC) iv. Madhav Prasad Jatia Vs. CIT, 118 ITR 200 (SC) v. S.A. Builders Ltd. Vs. CIT, 288 ITR 1 (SC) 21. The learned Departmental Representative submitted, the assessee has not furnished any evidence at all to establi…

M/S HERBALIFE INTERNATIONAL INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(4), BANGALORE

In the result, the appeal filed by the assessee stands allowed

ITA 440/BANG/2022[2017-18]Status: DisposedITAT Bangalore17 May 2023AY 2017-18

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(Tp)A No. 440/Bang/2022 Assessment Year : 2017-18 M/S. Herbalife International India The Deputy Pvt. Ltd., Commissioner Of Rmz Pinnacle, No. 15, Income Tax, Commissariat Road, Circle – 3(1)(1), Bengaluru – 560 025. Bangalore. Vs. Pan: Aaach8025R Appellant Respondent : Shri Percy Pardiwala, Assessee By Sr. Counsel Revenue By : Shri D.K. Mishra, Cit (Dr) Date Of Hearing : 28-03-2023 Date Of Pronouncement : 17-05-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 26.03.2022 Passed By The National Faceless Assessment Centre, Delhi On Following Grounds Of Appeal:

For Respondent: Shri Percy Pardiwala

…dent international transaction. a) Nestle India Ltd. 111 TTJ 498 b) CIT vs. Adidas India Marketing (P) Ltd. reported in (2010) 195 Taxman 256 (Delhi) c) Wiltshire Brewery Ltd. vs. Bruce reported in 6 TC 399 (HL) d) Campa Beverages (P) Ltd. vs. IAC reported in 34 ITD 241 (ITAT Delhi) e) Star India (P) Ltd. vs. Addl. CIT reported in (2006) 103 ITD 73, 104 TTJ1 (ITAT Mumbai) f) CIT vs. Chandulal Keshavlal reported in 38 ITR 601 (SC) g) Maruti Country Auto Financial Services Pvt. Ltd. in ITA Nos. 2181 to 2183/Del/2010 h) Honda Siel Power Products Ltd. reported in TS-631-SC-2016- TP Page 20 IT(TP)A No. 440/Bang/2022…

QUANTIUM ADVISORS P. LTD,MUMBAI vs. DCIT CIR 1(3), MUMBAI

Appeal of the assessee is allowed

ITA 3418/MUM/2015[2011-12]Status: DisposedITAT Mumbai15 Jul 2016AY 2011-12

Bench: Shri G.S.Pannu & Shri Pawan Singhquantum Advisors Pvt. Ltd., 503, Regent Chamber, Nariman Point, Mumbai 400 021. Pan:Aaacq 0281C ... Appellant Vs.

For Appellant: S/Shri J.D.Mistry/Niraj D. SethFor Respondent: Shri Amit Kumar Singh
Section 143(3)Section 37(1)

…be placed on the following decisions – i) CIT v/s Chandulal Keshavlal & Co. [1960] 38 ITR 601 (SC) ii) CIT v/s Royal Calcutta Turf Club [1961] 41 ITR 414 (SC) iii) Eastern Investment Limited v/s CIT [1951] 20 ITR 1 iv) Campa Beverages (P) Ltd. v/s IAC [1990] 34 ITD 241 (Del.) v) CIT v/s Alfa Laval (I) Pvt. Ltd. [2005] 149 Taxman 29 vi) S.A. Builders v/s CIT [2007] 158 Taxman 74 to say that an expenditure incurred for the purposes of business is allowable even if some benefit arises to a third party. Apart from relying on the aforesaid decisions, assessee also relied on the following decisions for the propositio…

DAIKIN AIRCONDITIONING INDIA PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, assessee’s appeal is allowed for statistical purposes and the revenue’s appeal stands dismissed

ITA 5293/DEL/2011[2003-04]Status: DisposedITAT Delhi12 Feb 2016AY 2003-04

Bench: Shri S.V. Mehrotra : & Shri Sudhanshu Srivastava:Asstt. Yr: 2003-04 Daikin Air Conditioning Vs. Dcit, Circle 10(1), India Pvt. 12Th Floor, New Delhi. Surya Kiran Building, 19, K.G. Marg, New Delhi-110001. Pan: Aabcd 0971 F & Asstt. Yr: 2003-04 Dcit, Circle 10(1), Vs. Daikin Air Conditioning India Pvt. 12Th Floor, New Delhi. Surya Kiran Building, 19, K.G. Marg, New Delhi-110001. ( Appellant ) (Respondent) Assessee By : Shri Vishal Kalra Adv. Revenue By : Shri Ramesh Chandra Danday Sr. Dr Date Of Hearing : 11/01/2016. Date Of Order : 12/02/2016. O R D E R Per S.V. Mehrotra, A.M:

For Appellant: Shri Vishal Kalra AdvFor Respondent: Shri Ramesh Chandra Danday Sr. DR

…ja Batteries Ltd. Vs. ACIT 272 ITR 17 (AT)(Hyd-ITAT) - Hindustan Commercial Bank Ltd. v. Re. 21 ITR 353 (All) - National Industrial Corporation Ltd. 124 Taman 413 (Delhi) - CIT v. Berger Paints (India) Ltd. 254 ITR 503 (Cal.) - Campa Beverages (P) Ltd. V. IAC 34 ITD 241 (Delhi Tribunal) 20. The AO concluded that expenditure was basically for launch of a new business product as well as benefit of enduring nature was there. Accordingly, relying o the decision of the Hon’ble Supreme Court in CIT Vs. Madras Auto Service (P) Ltd. (1998) 233 ITR 468, he denied the assessee’s claim. 21. Before ld. CIT(A), the assessee…

ACIT, NEW DELHI vs. M/S DAIKIN AIR- CONDITIONING INDIA PVT. LTD., NEW DELHI

In the result, assessee’s appeal is allowed for statistical purposes and the revenue’s appeal stands dismissed

ITA 2922/DEL/2011[2003-04]Status: DisposedITAT Delhi12 Feb 2016AY 2003-04

Bench: Shri S.V. Mehrotra : & Shri Sudhanshu Srivastava:Asstt. Yr: 2003-04 Daikin Air Conditioning Vs. Dcit, Circle 10(1), India Pvt. 12Th Floor, New Delhi. Surya Kiran Building, 19, K.G. Marg, New Delhi-110001. Pan: Aabcd 0971 F & Asstt. Yr: 2003-04 Dcit, Circle 10(1), Vs. Daikin Air Conditioning India Pvt. 12Th Floor, New Delhi. Surya Kiran Building, 19, K.G. Marg, New Delhi-110001. ( Appellant ) (Respondent) Assessee By : Shri Vishal Kalra Adv. Revenue By : Shri Ramesh Chandra Danday Sr. Dr Date Of Hearing : 11/01/2016. Date Of Order : 12/02/2016. O R D E R Per S.V. Mehrotra, A.M:

For Appellant: Shri Vishal Kalra AdvFor Respondent: Shri Ramesh Chandra Danday Sr. DR

…ja Batteries Ltd. Vs. ACIT 272 ITR 17 (AT)(Hyd-ITAT) - Hindustan Commercial Bank Ltd. v. Re. 21 ITR 353 (All) - National Industrial Corporation Ltd. 124 Taman 413 (Delhi) - CIT v. Berger Paints (India) Ltd. 254 ITR 503 (Cal.) - Campa Beverages (P) Ltd. V. IAC 34 ITD 241 (Delhi Tribunal) 20. The AO concluded that expenditure was basically for launch of a new business product as well as benefit of enduring nature was there. Accordingly, relying o the decision of the Hon’ble Supreme Court in CIT Vs. Madras Auto Service (P) Ltd. (1998) 233 ITR 468, he denied the assessee’s claim. 21. Before ld. CIT(A), the assessee…