How many judgments cite CIT v. Glaxo Smithkline Asia (P.) Ltd.?

46 judgments on BharatTax cite CIT v. Glaxo Smithkline Asia (P.) Ltd. (195 Taxmann 35), spanning 2015 to 2025.

Which sections of the Income Tax Act does CIT v. Glaxo Smithkline Asia (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 37(1), Section 40A(2)(b), Section 46A, Section 80IA, Section 92C.

CIT v. Glaxo Smithkline Asia (P.) Ltd.

195 Taxmann 35Supreme Court of India2010#2535 most cited

What is CIT v. Glaxo Smithkline Asia (P.) Ltd. authority for?

The Supreme Court may dismiss an appeal challenging the allocation of intra-group cross-charges if the entire transaction is found to be revenue neutral for the relevant assessment year.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Glaxo Smithkline Asia (P.) Ltd. · revenue neutral transaction · intra-group cross charges · arm's length principle · transfer pricing · Section 92C · Section 92CA · Section 40A(2)(b) · market value · dismissal of Special Leave Petition · inter-company transactions

Also reported as

236 CTR 113

Sections most often in play

Section 143(3)Section 37(1)Section 40A(2)(b)Section 46A Section 80IA Section 92C Section 92CA Section 10B

Issues it is cited on

safe harbour rules section 80ia(8)section 40a(2)(a)section 92ba section 92c(3)section 145(1)section 42 safe harbour section 211 section 92c(1)section 10(1)section 92f

Judgments citing CIT v. Glaxo Smithkline Asia (P.) Ltd.

Niit Online Learning Ltd vs. ACIT, Circle-13(1)

The appeal of the assessee stands allowed for statistical purposes

ITA 647/DEL/2005[2001-2002]Status: DisposedITAT Delhi20 Nov 2017AY 2001-2002

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaay: 2001-02 M/S Niit Online Learning Ltd., Vs Asstt.Commissioner Of Income Tax, B-234, Okhla Industrial Area, Circle 13(1), Phase-1, New Delhi. New Delhi-110020 (Pan: Aabcn1113B) (Appellant) (Respondent) Appellant By : Shri Ajay Vohra, Sr. Adv. Shri Gaurav Jain, Adv. Respondent By : Shri R.C. Danday, Sr. Dr

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri R.C. Danday, Sr. DR

Section 143(3)

…duly accounted for by NIIT Ltd as income and that there was no loss of ITA 647/Del/2005 Assessment Year 2001-02 revenue has not been considered at all by the Ld. CIT (A). The Hon’ble Apex Court has held in CIT vs. Glaxo Smithkline Asia (P) Ltd reported in 236 CTR 113 (SC) that no disallowance u/s 40A(2) can be made in revenue neutral cases. This aspect has also been overlooked by both the authorities below. Further, we are of the considered opinion that both the lower authorities have mis-directed the efforts and have not examined the impugned expenditure in light of the provisions of section 37 of the Act.…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR

Section 143Section 143(3)Section 144CSection 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-2‖: NEW DELHI BEFORE SH. I. C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Hero MotoCorp Limited, JCIT, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi PAN: AAACH0812J (Appellant) (Respondent) DCIT, M/s. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) DCIT, M/s. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Page 2 of 484 New Delhi Vs. Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) M/s. Hero Moto Corp. D…

ACIT Cir 1, Kalyan vs. D.K. Pharma Chem P.Ltd, Badlapur

In the result, the appeal filed by the assessee is treated as partly allowed and appeal of the revenue is treated as allowed for statistical purposes

ITA 6832/MUM/2012[2009-10]Status: DisposedITAT Mumbai02 Sept 2016AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Pawan Singh (Jm)

Section 35Section 37(1)Section 40A(2)(b)

…77.00 lakhs. Further, the Ld CIT(A) noticed that Smt. Alka Bakshi has declared returned income of Rs.98,88,101/- during the year. By placing reliance on the decision rendered by Hon’ble Supreme Court in the case of CIT Vs. Glaxo Smithkline Asia (P) Ltd (2010)(236 CTR 113), the Ld CIT(A) expressed the view that the disallowance u/s 40A(2)(b) is not called for, if the tax rate is similar in the case of payer and payee. Considering the total income of Rs.98,88,101/- declared by Smt Alka Bakshi and the fee of Rs.77.00 lakhs estimated by Ld CIT(A) on the basis of turnover, the first appellate authority held that the r…

D.K. Pharmachem P.Ltd, Thane vs. ACIT Cir 1, Kalyan

In the result, the appeal filed by the assessee is treated as partly allowed and appeal of the revenue is treated as allowed for statistical purposes

ITA 6447/MUM/2012[1009-10]Status: DisposedITAT Mumbai02 Sept 2016AY 1009-10

Bench: Shri B.R. Baskaran (Am) & Shri Pawan Singh (Jm)

Section 35Section 37(1)Section 40A(2)(b)

Yes Bank Ltd, Mumbai vs. DCIT 7(3), Mumbai

The appeal of the AO is dismissed

ITA 1991/MUM/2015[2008-09]Status: DisposedITAT Mumbai24 Aug 2016AY 2008-09

For Appellant: Ms. Krupa Gandhi and Shri Nimesh Jain-ARFor Respondent: Ms. Vidisha Kalra-DR

Section 143(3)Section 148Section 14ASection 254(1)Section 35DSection 36Section 36(1)(viia)

…आयकर अपीलीय अिधकरण, मुंबई “ “ “ “ जी जी जी” खंडपीठ जी Income-tax Appellate Tribunal -“G”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, राम लाल नेगी एवं राम लाल नेगी राम लाल नेगी, "याियक राम लाल नेगी "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर आयकर अपील अपील संसंसंसं./ITA/1991/Mum/2015,िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2008-09 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Yes Bank Limited DCIT, -8(3)(2) 9th Floor, Nehru Centre, discovery Room No.615, 6th Floor, A…

Bses Rajdhani Power Ltd., New Delhi vs. ACIT, New Delhi

The appeal is partly allowed

ITA 3688/DEL/2011[2005-06]Status: DisposedITAT Delhi05 Oct 2015AY 2005-06

Bench: Shri I.C. Sudhir & Shri Inturi Rama Rao Assessment Year : 2005-06 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2005-06 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year : 2006-07 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2006-07 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent)

Section 154

…REL on the consideration received on sale of the energy meters and the entire exercise is revenue neutral. 36.21 Reliance in this regard was placed on the landmark decision of the Hon’ble Supreme Court in the case of CIT vs. Glaxo Smithkline Asia (P.) Ltd: 195 Taxmann 35, where the key question for determination before the Revenue authorities was whether the assessee-company and its service provider were related companies in terms of section 40A(2) of the Act, whether allocation of cross-charges paid by the assessee could be disallowed on the alleged ground that the same were excessive or unreasonable. Dis…