CIT v. Asian Paints (India) Ltd.

75 Taxmann.com 152High Court2016#3049 most cited

What is CIT v. Asian Paints (India) Ltd. authority for?

Expenditure incurred on advertisement to promote sales and build a brand is generally considered revenue expenditure and allowable as a business deduction, especially when it does not create an enduring benefit in the nature of a capital asset.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v Asian Paints India Ltd · business expenditure · revenue expenditure · advertisement expenses · brand building expenses · section 37(1) · enduring benefit · corporate image · promotion of sales

Also reported as

243 Taxmann 348

Sections most often in play

Section 14ASection 10(34)Section 115-0(5)Section 143(3)Section 145ASection 234BSection 234CSection 32(1)(iia)

Issues it is cited on

test of enduring benefitsection 32(1)(iia)interest on interestdisallowance under section 40(a)(ia)right to receiveenduring benefitinterest under section 234ccorporate guaranteedividend distribution taxadditional depreciationarms length priceddt

Judgments citing CIT v. Asian Paints (India) Ltd.

ACIT-3(1)(1), MUMBAI, AYAKAR BHAWAN vs. SAMSONITE SOUTH ASIA PVT LTD, ANDHERI

In the result, appeal of the Revenue is dismissed

ITA 4278/MUM/2025[2010-11]Status: DisposedITAT Mumbai30 Sept 2025AY 2010-11

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawalassessment Year: 2010-11 Assistant Commissioner Of Samsonite South Asia Pvt. Ltd. Income Tax 3(1)(1) 402/Ackruti Star, Midc, 607, Ayakar Bhawan, M.K. Andheri East, Vs. Road, Mumbai – 400093 Mumbai - 400020 (Pan: Aaacs8598L) (Appellant) (Respondent) Present For: Assessee : Jitendra Singh, Advocate Revenue : Shri Surendra Mohan, Sr. Dr Date Of Hearing : 12.08.2025 Date Of Pronouncement : 30.09.2025 O R D E R Per Girish Agrawal: This Appeal Filed By The Revenue Is Against The Order Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi Vide Order No. Itba/Nfac/S/250/2025-26/1075686655(1), Dated 21.04.2025, Passed Against The Order By Additional Commissioner Of Income Tax 8(3), Mumbai U/S.143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 30.03.2014, For Assessment Year 2010- 11. 2. Grounds Taken By The Revenue Are Reproduced As Under: (1) Whether On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Is Correct In Allowing The Entire Amount Of Rs.7,32,38,757/- Incurred By The Assessee For Building Of ‘Samsonite’ Brand Without Appreciating The Fact That These Expenses Were Incurred Towards Creating Intangible Rights In Its Favour Which Are Capable Of Giving Enduring Benefits To The Assessee Company & Hence Are Assignable Over A Number Of Year?

For Appellant: Jitendra Singh, AdvocateFor Respondent: Shri Surendra Mohan, Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2010-11 Assistant Commissioner of Samsonite South Asia Pvt. Ltd. Income Tax 3(1)(1) 402/Ackruti Star, MIDC, 607, Ayakar Bhawan, M.K. Andheri East, Vs. Road, Mumbai – 400093 Mumbai - 400020 (PAN: AAACS8598L) (Appellant) (Respondent) Present for: Assessee : Jitendra Singh, Advocate Revenue : Shri Surendra Mohan, Sr. DR Date of Hearing : 12.08.2025 Date of Pronouncement : 30.09.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the…

ACIT CENTRAL CIRCLE 8(3), MUMBAI, MUMBAI vs. ROSY BLUE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, the appeal of the Revenue is partly allowed in terms indicated above

ITA 4284/MUM/2025[2018-19]Status: DisposedITAT Mumbai29 Aug 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 143(3)Section 144Section 144CSection 14ASection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ACIT Central Circle Vs. Rosy Blue (India) 8(3), Mumbai Private Limited 1608-09, Prasad Chambers Tata Road No.2 Opera House, Girgaon S.O. Mumbai- 400 004 PAN/GIR No.AACCR2413B (Appellant) .. (Respondent) Assessee by Shri Nitesh Joshi a/w. Shri Ashwin Kashinath Revenue by Shri Aditya Rai, SR. DR Date of Hearing 13/08/2025 Date of Pronouncement 29/08/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): The present appeal has been filed by the Revenue against the order dated 28/04/2025…

ASSISTANT COMMISSIONER OF INCOME TAX-3-1-1, MUMBAI, MUMBAI vs. MS. SAMSONITE SOUTH ASIA PVT. LTD., MUMBAI

In the result the appeal filed by the assessee stands dismissed

ITA 4231/MUM/2023[2011-12]Status: DisposedITAT Mumbai30 Oct 2024AY 2011-12

Bench: Beena Pillai & Shri Prabhash Shankarassessment Year: 2011-12

For Appellant: Dr. K. Shivaram Sr. Advocate & ShashiFor Respondent: Dr, Kishore Dhule – CIT D.R
Section 143(2)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE BEENA PILLAI JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assessment Year: 2011-12 Assistant Ms. Samsonite South Commissioner of Asia Pvt. Ltd. Income Tax-3-1-1, 402, Ackruti Star Room No.607, 6th Floor, Opposite Ackruti Center Aayakar Bhawan, Point Building, Vs. M. K. Road, MIDC, Churchgate, Andheri East.-400093. Maharashtra- 400020. PAN:AAACS8598L (Appellant) (Respondent) Present for: Assessee by : Dr. K. Shivaram Sr. Advocate & Shashi Bekal- Advocate Revenue by : Dr, Kishore Dhule – CIT D.R. Date of Hearing : 21.10.2024 Da…

ACIT 1(1), MUMBAI vs. BLUE STAR LTD, MUMBAI

In the result, appeal filed by the learned AO is dismissed and appeal of the assessee is partly allowed

ITA 5551/MUM/2011[2007-08]Status: DisposedITAT Mumbai31 Jan 2024AY 2007-08

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Blue Star Ltd. Acit -1(1) Kasturi Building, Room No.579, Mohan T. Advani Chownk, Vs. Aaykar Bhavan, J. Tata Road, Mumbai-400 020 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaacb4487D Blue Star Ltd. Acit -1(1) Kasturi Building, Room No.579, Mohan T. Advani Chownk, Vs. Aaykar Bhavan, J. Tata Road, Mumbai-400 020 Mumbai-400 020 (Appellant) (Respondent)

For Appellant: Shri Gunjan Kakkad, ARFor Respondent: Shri Dilip K. Shah, DR
Section 115Section 143(3)Section 145ASection 32(1)(iia)Section 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Blue Star Ltd. ACIT -1(1) Kasturi Building, Room No.579, Mohan T. Advani Chownk, Vs. Aaykar Bhavan, J. Tata Road, Mumbai-400 020 Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACB4487D Blue Star Ltd. ACIT -1(1) Kasturi Building, Room No.579, Mohan T. Advani Chownk, Vs. Aaykar Bhavan, J. Tata Road, Mumbai-400 020 Mumbai-400 020 (Appellant) (Respondent) Assessee by : Shri Gunjan Kakkad, AR Revenue by : Shri Dilip K. Shah, DR Date of hearing: 12.01.2024 Date of pronouncement : 31.01.202…

BLUE STAR LTD,MUMBAI vs. ADDL CIT RG 1(1), MUMBAI

In the result, appeal filed by the learned AO is dismissed and appeal of the assessee is partly allowed

ITA 4793/MUM/2011[2007-08]Status: DisposedITAT Mumbai31 Jan 2024AY 2007-08

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Blue Star Ltd. Acit -1(1) Kasturi Building, Room No.579, Mohan T. Advani Chownk, Vs. Aaykar Bhavan, J. Tata Road, Mumbai-400 020 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaacb4487D Blue Star Ltd. Acit -1(1) Kasturi Building, Room No.579, Mohan T. Advani Chownk, Vs. Aaykar Bhavan, J. Tata Road, Mumbai-400 020 Mumbai-400 020 (Appellant) (Respondent)

For Appellant: Shri Gunjan Kakkad, ARFor Respondent: Shri Dilip K. Shah, DR
Section 115Section 143(3)Section 145ASection 32(1)(iia)Section 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Blue Star Ltd. ACIT -1(1) Kasturi Building, Room No.579, Mohan T. Advani Chownk, Vs. Aaykar Bhavan, J. Tata Road, Mumbai-400 020 Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACB4487D Blue Star Ltd. ACIT -1(1) Kasturi Building, Room No.579, Mohan T. Advani Chownk, Vs. Aaykar Bhavan, J. Tata Road, Mumbai-400 020 Mumbai-400 020 (Appellant) (Respondent) Assessee by : Shri Gunjan Kakkad, AR Revenue by : Shri Dilip K. Shah, DR Date of hearing: 12.01.2024 Date of pronouncement : 31.01.202…

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…

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (LTU) , BANGALORE

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

ITA 2835/BANG/2017[2013-14]Status: DisposedITAT Bangalore20 Jan 2023AY 2013-14

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/S.Dell International Services The Additional Commissioner India Private Limited Of Income-Tax (Ltu) V. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. Pan : Aaach1925Q. (Appellant) (Respondent) Appellant By : Sri.T.Suryanarayana, Advocate Respondent By : Sri.Praveen Karanth, Cit-Dr Date Of Pronouncement : 20.01.2023 Date Of Hearing : 13.01.2023 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 30.11.2017 Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company, Engaged In The Business Of Manufacturing & Trading In Computer Systems Including Support & Maintenance Services & Leasing Of Computers. For The Assessment Year 2013-2014, The Return Of Income Was Filed On 30.11.2013 Declaring Total Income Of Rs.22,31,24,760. The Assessment Was Selected For Scrutiny & Notice U/S 143(2) Of The I.T.Act Was Issued On 2 It(Tp)A No.2835/Bang/2017. M/S.Dell International Services India Private Limited. 11.09.2014. During The Course Of Assessment Proceedings, It Was Noticed That The International Transactions Entered By The Assessee With Its Associated Enterprises (Aes) Had Exceeded The Prescribed Limit, Hence, The Matter Was Referred To The Transfer Pricing Officer (Tpo) To Determine The Arm’S Length Price (Alp) Of The Said Transaction. The Tpo Passed Order U/S 92Ca Of The I.T.Act On 19.10.2016. In The Said Order, The Tpo Had Proposed Following Adjustments:-

For Appellant: Sri.T.Suryanarayana, AdvocateFor Respondent: Sri.Praveen Karanth, CIT-DR
Section 143(2)Section 143(3)Section 144CSection 40Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/s.Dell International Services The Additional Commissioner India Private Limited of Income-tax (LTU) v. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. PAN : AAACH1925Q. (Appellant) (Respondent) Appellant by : Sri.T.Suryanarayana, Advocate Respondent by : Sri.Praveen Karanth, CIT-DR Date of Pronouncement : 20.01.2023 Date of Hearing : 13.01.2023 O R D E R Per George George K, JM…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LIMITED , BANGALORE

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 809/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R
Section 11Section 14ASection 194JSection 234BSection 40Section 80J

…IT(TP)A No.735/Bang/2018 & M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.735/Bang/2018 Assessment Year: 2013-14 M/s. Infosys Ltd. Electronic City Hosur Road ACIT Circle-3(1)(1) Vs. Bangalore 560 100 Bangalore PAN NO : AAACI4798L APPELLANT RESPONDENT Assessment Year: 2013-14 Deputy Commissioner of M/s. Infosys Ltd. Income-tax Electronic City Circle-3(1)(1) Vs. Hosur Road Bangalore Bangalore 560 100 APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R…

M/S INFOSYS LTD ,BANGALOR E vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 735/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R
Section 11Section 14ASection 194JSection 234BSection 40Section 80J

…IT(TP)A No.735/Bang/2018 & M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.735/Bang/2018 Assessment Year: 2013-14 M/s. Infosys Ltd. Electronic City Hosur Road ACIT Circle-3(1)(1) Vs. Bangalore 560 100 Bangalore PAN NO : AAACI4798L APPELLANT RESPONDENT Assessment Year: 2013-14 Deputy Commissioner of M/s. Infosys Ltd. Income-tax Electronic City Circle-3(1)(1) Vs. Hosur Road Bangalore Bangalore 560 100 APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R…

M/S INFOSYS LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

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

ITA 718/BANG/2017[2012-13]Status: DisposedITAT Bangalore28 Nov 2022AY 2012-13

Bench: Shri Chandra Poojaria & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Infosys Ltd., The Assistant Electronic City, Commissioner It(Tp)A No. Hosur Road, Of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), Pan: Bangalore. Aaaci4798L : Shri Padamchand Khincha, Assessee By Ca : Shri K.V. Arvind & Shri Dilip, Revenue By Standing Counsels For Dept. Date Of Hearing : 15-09-2022 Date Of Pronouncement : 28-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Final Assessment Order Dated 28/02/2017 Passed By The Ld.Acit, Circle – 3(1)(1), Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal: General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon’Ble Drp To The Extent Prejudicial To The Appellant Is Bad In Law & Liable To Be Quashed. Grounds On Denial Of Deduction Claimed Under Section 10Aa In Respect Of 4 Sez Units Viz., Chennai – Unit 1, Chandigarh, Mangalore - Unit 1 & Pune Unit 1 2. The Learned Assessing Officer Has Erred In Denying Deduction Claimed Under Section 10Aa In The Return Of Income Totally Amounting To Rs. 2227,82,65,630 In Respect

Section 10ASection 14ASection 2Section 2(24)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Infosys Ltd., The Assistant Electronic City, Commissioner IT(TP)A No. Hosur Road, of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), PAN: Bangalore. AAACI4798L : Shri Padamchand Khincha, Assessee by CA : Shri K.V. Arvind & Shri Dilip, Revenue by Standing Counsels for Dept. Date of Hearing : 15-09-2022 Date of Pronouncement : 28-11-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal ari…

M/S UNITED SPIRITS LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-7 , BANGALORE

In the result, ground 7 is allowed for statistical purposes

ITA 3091/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Nov 2022AY 2014-15

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(Tp)A No.3091/Bang/2018 : Asst.Year 2014-2015 M/S.United Spirits Limited The Joint Commissioner Of 6Th Floor, Ub Towers, Income-Tax, Special Range-7 V. Bangalore. # 24 Vittal Mallya Road Bangalore – 560 001. Pan : Aaccm8043J. (Appellant) (Respondent)

For Appellant: Sri.Percy Pardiwala, Senior Counsel and Sri.Ankur Pai, AdvocateFor Respondent: Sri. Manjunath Karkihalli, CIT –DR
Section 115PSection 143(2)Section 143(3)Section 14ASection 234BSection 36(1)(iii)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM IT(TP)A No.3091/Bang/2018 : Asst.Year 2014-2015 M/s.United Spirits Limited The Joint Commissioner of 6th Floor, UB Towers, Income-tax, Special Range-7 v. Bangalore. # 24 Vittal Mallya Road Bangalore – 560 001. PAN : AACCM8043J. (Appellant) (Respondent) Appellant by : Sri.Percy Pardiwala, Senior Counsel and Sri.Ankur Pai, Advocate Respondent by : Sri. Manjunath Karkihalli, CIT –DR Date of Pronouncement : 22.11.2022 Date of Hearing : 17.11.2022 O R D E R Per George George K, JM : This…

JOINT COMMISSIONER OF INCOME TAX (LTU) , BANGALORE vs. M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD , BANGALORE

In the result, the appeal of the assessee is partly allowed and the revenue’s appeal is allowed for statistical purposes

ITA 134/BANG/2018[2012-13]Status: DisposedITAT Bangalore11 Nov 2022AY 2012-13

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Praveen Karanth, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 250Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.2834/Bang/2017 Assessment year : 2012-13 M/s.Dell International Services Vs. The Joint Commissioner of Income Tax, LTU, India Private Limited, Bangalore. (for the merged entity Dell India Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Greens, Koramangala Inner Ring Road, Domlur Post, Bangalore – 560 071. PAN : AAACH1925Q APPELLANT RESPONDENT IT(TP)A No.134/Bang/2018 Assessment year : 2012-13 The Joint Commissioner of Vs. M/s.Dell International Service…

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. JOINT COMMISSSIONER OF INCOME TAX LTU , BANGALORE

In the result, the appeal of the assessee is partly allowed and the revenue’s appeal is allowed for statistical purposes

ITA 2834/BANG/2017[2012-13]Status: DisposedITAT Bangalore11 Nov 2022AY 2012-13

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Praveen Karanth, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 250Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.2834/Bang/2017 Assessment year : 2012-13 M/s.Dell International Services Vs. The Joint Commissioner of Income Tax, LTU, India Private Limited, Bangalore. (for the merged entity Dell India Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Greens, Koramangala Inner Ring Road, Domlur Post, Bangalore – 560 071. PAN : AAACH1925Q APPELLANT RESPONDENT IT(TP)A No.134/Bang/2018 Assessment year : 2012-13 The Joint Commissioner of Vs. M/s.Dell International Service…

L & T SEAWOODS LTD.,MUMBAI vs. ITO 1(2)(2), MUMBAI

In the result, appeal of assessee is allowed in the terms aforesaid

ITA 17/MUM/2019[2014-15]Status: DisposedITAT Mumbai12 Aug 2022AY 2014-15

Bench: Shri G. S. Pannu & Shri Vikas Awasthyआअसं. 17/मुं/2019 (िन.व. 2014-15) L & T Seawoods Ltd. 2Nd Floor, L & T House, N.M. Marg, Ballard Estate, Mumbai-400001. Pan: Aabcl4524C ...... अपीलाथ" /Appellant बनाम Vs. Ito-1(2)(2), 5Th Floor, Aayakar Bhavan, M.K. Marg, Mumbai-400020 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Sh. Nitesh Joshi, Advocate "ितवादी "ारा/Respondent By : Sh. Mehul Jain, Sr-Dr सुनवाई की ितिथ/ Date Of Hearing : 17/06/2022 घोषणा की ितिथ/ Date Of Pronouncement : 12/08/2022 आदेश/ Order This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-2, Mumbai [Hereinafter Referred To As ‘The Cit(A)’] Dated 02.11.2018 For The Assessment Year (Ay) 2014-15. 2. The Assessee In Appeal Has Assailed The Findings Of Cit(A) In Confirming The Disallowance Made In Respect Of :

For Appellant: Sh. Nitesh Joshi, AdvocateFor Respondent: Sh. Mehul Jain, Sr-DR
Section 142(1)Section 143(3)Section 37

…आयकर अपीलीय अिधकरण मुंबई पीठ “ए”, मुंबई "ी जी. एस. प"ू,अ"" एवं "ी िवकास अव"थी,"ाियक सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 17/मुं/2019 (िन.व. 2014-15) L & T Seawoods Ltd. 2nd Floor, L & T House, N.M. Marg, Ballard Estate, Mumbai-400001. PAN: AABCL4524C ...... अपीलाथ" /Appellant बनाम Vs. ITO-1(2)(2), 5th Floor, Aayakar Bhavan, M.K. Marg, Mumbai-400020 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant by : Sh. Nitesh Joshi, Advocate "ितवादी "ारा/Respondent by : Sh. Mehul Jain, Sr-DR सुनवाई की ितिथ/ Dat…

M/S. BERGER PAINTS INDIA LTD.,,KOLKATA vs. D.C.I.T., CIRCLE-10(1), KOLKATA, KOLKATA

In the result, both the appeals of the revenue are partly allowed and appeals of assessee are dismissed

ITA 2295/KOL/2019[2010-11]Status: DisposedITAT Kolkata29 Jul 2022AY 2010-11

Bench: Shri Sanjay Garg & Shri Girish Agrawalita Nos.917 & 918/Kol/2017 Assessment Year: 2009-10 & 2010-11 Deputy Commissioner Of Berger Paints India Ltd. Income-Tax Vs. 129, Park Street Circle-10(1) Kolkata-17 Kolkata (Pan: Aabcb0976E) (Appellant) (Respondent) &

For Appellant: Shri J. P. Khaitan, Sr. AdvocateFor Respondent: Shri Tushar Dhawan Singh & Shri David Z
Section 143(3)Section 14ASection 80Section 8OSection 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “C”, KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.917 & 918/Kol/2017 Assessment Year: 2009-10 & 2010-11 Deputy Commissioner of Berger Paints India Ltd. Income-tax Vs. 129, Park Street Circle-10(1) Kolkata-17 Kolkata (PAN: AABCB0976E) (Appellant) (Respondent) & ITA Nos.2294 & 2295/Kol/2019 Assessment Year: 2009-10 & 2010-11 Berger Paints India Ltd. Deputy Commissioner of 129, Park Street Income-tax Vs. Kolkata-17 Circle-10(1) (PAN: AABCB0976E) Kolkata (Appellant) (Respondent) Present for: Assessee : Shri…

M/S. BERGER PAINTS INDIA LTD.,,KOLKATA vs. D.C.I.T., CIRCLE-10(1), KOLKATA, KOLKATA

In the result, both the appeals of the revenue are partly allowed and appeals of assessee are dismissed

ITA 2294/KOL/2019[2009-10]Status: DisposedITAT Kolkata29 Jul 2022AY 2009-10

Bench: Shri Sanjay Garg & Shri Girish Agrawalita Nos.917 & 918/Kol/2017 Assessment Year: 2009-10 & 2010-11 Deputy Commissioner Of Berger Paints India Ltd. Income-Tax Vs. 129, Park Street Circle-10(1) Kolkata-17 Kolkata (Pan: Aabcb0976E) (Appellant) (Respondent) &

For Appellant: Shri J. P. Khaitan, Sr. AdvocateFor Respondent: Shri Tushar Dhawan Singh & Shri David Z
Section 143(3)Section 14ASection 80Section 8OSection 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “C”, KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.917 & 918/Kol/2017 Assessment Year: 2009-10 & 2010-11 Deputy Commissioner of Berger Paints India Ltd. Income-tax Vs. 129, Park Street Circle-10(1) Kolkata-17 Kolkata (PAN: AABCB0976E) (Appellant) (Respondent) & ITA Nos.2294 & 2295/Kol/2019 Assessment Year: 2009-10 & 2010-11 Berger Paints India Ltd. Deputy Commissioner of 129, Park Street Income-tax Vs. Kolkata-17 Circle-10(1) (PAN: AABCB0976E) Kolkata (Appellant) (Respondent) Present for: Assessee : Shri…

D.C.I.T., CIRCLE-10(1), KOLKATA, KOLKATA vs. M/S. BERGER PAINTS INDIA LTD.,, KOLKATA

In the result, both the appeals of the revenue are partly allowed and appeals of assessee are dismissed

ITA 918/KOL/2017[2010-11]Status: DisposedITAT Kolkata29 Jul 2022AY 2010-11

Bench: Shri Sanjay Garg & Shri Girish Agrawalita Nos.917 & 918/Kol/2017 Assessment Year: 2009-10 & 2010-11 Deputy Commissioner Of Berger Paints India Ltd. Income-Tax Vs. 129, Park Street Circle-10(1) Kolkata-17 Kolkata (Pan: Aabcb0976E) (Appellant) (Respondent) &

For Appellant: Shri J. P. Khaitan, Sr. AdvocateFor Respondent: Shri Tushar Dhawan Singh & Shri David Z
Section 143(3)Section 14ASection 80Section 8OSection 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “C”, KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.917 & 918/Kol/2017 Assessment Year: 2009-10 & 2010-11 Deputy Commissioner of Berger Paints India Ltd. Income-tax Vs. 129, Park Street Circle-10(1) Kolkata-17 Kolkata (PAN: AABCB0976E) (Appellant) (Respondent) & ITA Nos.2294 & 2295/Kol/2019 Assessment Year: 2009-10 & 2010-11 Berger Paints India Ltd. Deputy Commissioner of 129, Park Street Income-tax Vs. Kolkata-17 Circle-10(1) (PAN: AABCB0976E) Kolkata (Appellant) (Respondent) Present for: Assessee : Shri…

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CIT v. Asian Paints (India) Ltd. (75 Taxmann.com 152) — Cited in 39 Judgments | BharatTax