CIT v. Eveready Industries (India) Ltd.

98 Taxmann.com 90High Court2018#16332 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2024.

Issues it is cited on

section 40a(9)annual letting value annual value reference to tpo corporate guarantee mercantile system of accounting transfer pricing adjustment arm's length price section 92c book profits comparable companies most appropriate method

Judgments citing CIT v. Eveready Industries (India) Ltd.

JT. CIT (OSD) - 2 (3)(1), MUMBAI vs. TATA SONS PRIVATE LTD., MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 1349/MUM/2019[2012-13]Status: DisposedITAT Mumbai15 Mar 2024AY 2012-13

Bench: Shri Vikas Awasthy& Shri S.Rifaur Rahmanआअसं. 1093/मुं/2019 (नि.व. 2012-13)

…आयकर अपीलीय अधिकरण मुंबई पीठ “एच”, मुंबई श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री एस. रिफौर रहमान, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं. 1093/मुं/2019 (नि.व. 2012-13) ITA NO.1093/MUM/2019 (Α.Υ.2012-13) Tata Sons Private Limited, Bombay House, 24, Homi Mody Street, Fort, Mumbai 400 001. PAN: AAACT-4060-A बनाम Vs. The Commissioner of Income Tax (Appeals)-58, JCIT, Room No.552, Aaykar Bhavan, M.K.Road, Mumbai - 400 020 ..... अपीलार्थी/Appellant ..... प्रतिवादी/Respondent आअसं. 134…

TATA SONS PVT. LTD,MUMBAI vs. CIT (A)-58, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 1093/MUM/2019[2012-13]Status: DisposedITAT Mumbai15 Mar 2024AY 2012-13

Bench: Shri Vikas Awasthy& Shri S.Rifaur Rahmanआअसं.1093/मुं/2019(िन.व. 2012-13) Tata Sons Private Limited, Bombay House, 24, Homi Mody Street, Fort, Mumbai 400 001. ...... अपीलाथ"/Appellant Pan: Aaact-4060-A बनाम Vs. The Commissioner Of Income Tax (Appeals)-58, Jcit, Room No.552, Aaykar Bhavan, M.K.Road, ....."ितवादी/Respondent Mumbai – 400 020 आअसं.1349/मुं/2019 (िन.व. 2012-13) Jt.Cit (Osd)-2(3)(1), Mumbai Room No.552, 5Th Floor, Aaykar Bhavan, M.K.Road, ...... अपीलाथ"/Appellant Mumbai – 400 020 बनाम Vs. Tata Sons Private Limited, Bombay House, 24, Homi Mody Stree, Fort, Mumbai 400 001. ....."ितवादी/Respondent Pan: Aaact-4060-A अपीलाथ""ारा/Appellant By : Ms. Arati Vissanji & Ms. Aastha Shah, Advocates. "ितवादी "ारा/Respondent By : S/Shri Manoj Kumar, Cit-Dr & Ujjwal Kumar Chavhan, Sr.Ar सुनवाई की ितिथ/ Date Of Hearing : 22/12/2023 घोषणा की ितिथ/ Date Of Pronouncement : 15/03/2024

For Appellant: Ms. Arati Vissanji and Ms. Aastha Shah, AdvocatesFor Respondent: S/Shri Manoj Kumar, CIT-DR and Ujjwal Kumar Chavhan, Sr.AR

…आयकर अपीलीय अिधकरण मुंबई पीठ “एच”,मुंबई "ी िवकास अव"ी, "ाियक सद" एवं "ी एस. "रफौर रहमान, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं.1093/मुं/2019(िन.व. 2012-13) Tata Sons Private Limited, Bombay House, 24, Homi Mody Street, Fort, Mumbai 400 001. ...... अपीलाथ"/Appellant PAN: AAACT-4060-A बनाम Vs. The Commissioner of Income Tax (Appeals)-58, JCIT, Room No.552, Aaykar Bhavan, M.K.Road, ....."ितवादी/Respondent Mumbai – 400 020 आअसं.1349/मुं/2019 (िन.व. 2012-13) Jt.CIT (OSD)-2(3)(1), Mumbai…

TATA CHEMICALS LTD,MUMBAI vs. ADDL CIAT 2(3), MUMBAI

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

ITA 120/MUM/2013[2008-09]Status: DisposedITAT Mumbai10 Nov 2023AY 2008-09

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 144C(5)Section 14ASection 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 120/MUM/2013 (A.Y: 2008-09) Tata Chemicals Ltd v. ACIT-2(3) 24, HomiMody Street Aayakar Bhavan Bombay House, Fort M.K. Road, Mumbai- 400020 Mumbai- 400001 PAN: AAACT4059M (Appellant) (Respondent) Assessee Represented by : Shri Nitesh Joshi Department Represented by : Shri Rignesh Das Date of Conclusion of Hearing : 21.09.2023 Date of Pronouncement : 10.11.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against…

M/S TOYOTA KIRLOSKAR MOTORS (P) LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE-1 , BANGALORE

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 150/BANG/2017[2012-13]Status: DisposedITAT Bangalore02 Dec 2022AY 2012-13

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Sri Padam Chand Khincha, A.RFor Respondent: Sri Sunil Kumar Singh, D.R

Section 40A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.150/Bang/2017 & 320/Bang/2019 Assessment Year : 2012-2013 & 2014-2015 M/s. Toyota Kirloskar Motor (P) Ltd. Plot No.21, Bidadi Industrial Area Ramanagar District ACIT LTU Circle-1 Vs. Bngalore 562 109 Bangalore PAN NO : AAACT5415B APPELLANT RESPONDENT Appellant by : Sri Padam Chand Khincha, A.R. Respondent by : Sri Sunil Kumar Singh, D.R. Date of Hearing : 27.09.2022 Date of Pronouncement : 02.12.2022 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEM…

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(3)(1), MUMBAI vs. TATA SONS LIMITED, MUMBAI

In the result, appeal by the Revenue is dismissed

ITA 4323/MUM/2017[2011-12]Status: DisposedITAT Mumbai16 Aug 2022AY 2011-12

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Ms. Aarti Vissanji a/wFor Respondent: Shri Tejinder Pal Singh

Section 143(2)Section 143(3)Section 250Section 92C

…that the provision of section 40A(9) of the Act was not meant to hit general expenditure by an employer for the welfare and the benefit of the employees. 31. In another decision, Hon’ble Calcutta High Court, in CIT vs Eveready Industries (India) Ltd, [2018] 98 Taxmann.com 90 (Calcutta), while dealing with the issue of allowability of provision for post-retirement benefit of the employees, observed as under: “11. Analysing the question, we find that this issue does not appear from the question raised. The issue which is raised is whether the provision regarding Rs. 82, 64, 000/- was in the nature of a contingen…

TATA SONS LTD.,MUMBAI vs. ACIT,CIR 2(3)(1), MUMBAI

In the result, appeal by the Revenue is dismissed

ITA 4221/MUM/2017[2011-12]Status: DisposedITAT Mumbai16 Aug 2022AY 2011-12

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Ms. Aarti Vissanji a/wFor Respondent: Shri Tejinder Pal Singh

Section 143(2)Section 143(3)Section 250Section 92C