CIT v. Eli Lilly and Co. (India) P Ltd.

255 ITR 444High Court2002#20137 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 367,842 Indian tax judgments — from 2023 to 2023.

Judgments citing CIT v. Eli Lilly and Co. (India) P Ltd.

M/S. Jack N Jill, Dimapur vs. Income Tax Officer, TDS-1, Guwahati

In the result, all the four appeals of the assessee are allowed

ITA 17/GTY/2022[2019-20]Status: DisposedITAT Guwahati12 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)

…aid. d. The assessee, in support of his submission, placed reliance on the following judgements: 4 ITA Nos.14 - 17/GTY/2022 Jack N Jill, AYs: 2016-17 to 2019-20 i. CIT vs. Eli Lilly and Co. (India) P Ltd. (2009) 312 225 (SC) ii. Sing Killing vs. ITO (2002) 255 ITR 444 (Gau) iii. Komorrah Limestone Mining Co. Ltd. vs. ACIT in ITA No. l00/Gau/2016 iv. G E India Technology Centre P Ltd vs. CIT (2010) 327 ITR 456 (SC) e. Lastly the assessee prayed for dropping of proceedings under section 201 of the Act as follows: "In the circumstance, keeping in view the fact of the instant case and the above cited binding d…

M/S. Jack N Jill, Dimapur vs. Income Tax Officer, TDS-1, Guwahati

In the result, all the four appeals of the assessee are allowed

ITA 16/GTY/2022[2018-19]Status: DisposedITAT Guwahati12 Jun 2023AY 2018-19

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)

…aid. d. The assessee, in support of his submission, placed reliance on the following judgements: 4 ITA Nos.14 - 17/GTY/2022 Jack N Jill, AYs: 2016-17 to 2019-20 i. CIT vs. Eli Lilly and Co. (India) P Ltd. (2009) 312 225 (SC) ii. Sing Killing vs. ITO (2002) 255 ITR 444 (Gau) iii. Komorrah Limestone Mining Co. Ltd. vs. ACIT in ITA No. l00/Gau/2016 iv. G E India Technology Centre P Ltd vs. CIT (2010) 327 ITR 456 (SC) e. Lastly the assessee prayed for dropping of proceedings under section 201 of the Act as follows: "In the circumstance, keeping in view the fact of the instant case and the above cited binding d…

M/S. Jack N Jill, Dimapur vs. Income Tax Officer, TDS-1, Guwahati

In the result, all the four appeals of the assessee are allowed

ITA 15/GTY/2022[2017-18]Status: DisposedITAT Guwahati12 Jun 2023AY 2017-18

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)

…aid. d. The assessee, in support of his submission, placed reliance on the following judgements: 4 ITA Nos.14 - 17/GTY/2022 Jack N Jill, AYs: 2016-17 to 2019-20 i. CIT vs. Eli Lilly and Co. (India) P Ltd. (2009) 312 225 (SC) ii. Sing Killing vs. ITO (2002) 255 ITR 444 (Gau) iii. Komorrah Limestone Mining Co. Ltd. vs. ACIT in ITA No. l00/Gau/2016 iv. G E India Technology Centre P Ltd vs. CIT (2010) 327 ITR 456 (SC) e. Lastly the assessee prayed for dropping of proceedings under section 201 of the Act as follows: "In the circumstance, keeping in view the fact of the instant case and the above cited binding d…

M/S. Jack N Jill, Dimapur vs. Income Tax Officer, TDS-1, Guwahati

In the result, all the four appeals of the assessee are allowed

ITA 14/GTY/2022[2016-17]Status: DisposedITAT Guwahati12 Jun 2023AY 2016-17

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)

…aid. d. The assessee, in support of his submission, placed reliance on the following judgements: 4 ITA Nos.14 - 17/GTY/2022 Jack N Jill, AYs: 2016-17 to 2019-20 i. CIT vs. Eli Lilly and Co. (India) P Ltd. (2009) 312 225 (SC) ii. Sing Killing vs. ITO (2002) 255 ITR 444 (Gau) iii. Komorrah Limestone Mining Co. Ltd. vs. ACIT in ITA No. l00/Gau/2016 iv. G E India Technology Centre P Ltd vs. CIT (2010) 327 ITR 456 (SC) e. Lastly the assessee prayed for dropping of proceedings under section 201 of the Act as follows: "In the circumstance, keeping in view the fact of the instant case and the above cited binding d…