CIT v. Hindustan Unilever Ltd.

72 Taxmann.com 325High Court2016#1954 most cited

What is CIT v. Hindustan Unilever Ltd. authority for?

Profits of an industrial undertaking eligible for deduction under sections 80-I, 80IB, or 80IC are computed without allocating common corporate or head office expenses that lack a direct nexus to the unit's industrial activity.

59

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Hindustan Unilever Ltd. · 394 ITR 73 · 72 Taxmann.com 325 · Section 80-I · Section 80IB · Section 80IC · deduction industrial undertaking · allocation common expenses · corporate office expenses · head office expenses · profit computation deduction · direct nexus

Also reported as

394 ITR 73

Sections most often in play

Section 115OSection 143(3)Section 144CSection 14ASection 234BSection 234CSection 271(1)(c)Section 37(1)

Issues it is cited on

interest on refundsection 80hsection 115jasection 80hhsection 35dsection 145asection 80hhcsection 80ibdeduction u/s 80iainterest on securitiessection 244atested party

Judgments citing CIT v. Hindustan Unilever Ltd.

VVF (INDIA) LIMITED,MUMBAI vs. INCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTRE , MUMBAI

In the result appeal filed by the assessee stands partly allowed for statistical purposes

ITA 4840/MUM/2024[2020-21]Status: DisposedITAT Mumbai14 Feb 2025AY 2020-21

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(3)Section 144C(13)Section 2Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No.4840/Mum/2024 Assessment Year: 2020-21 VVF (India) Limited Vs. Assessment Unit, VVF (India) Limited Plot Income Tax 109, Sion Fort Garden, Department, Sion(East), National Faceless Mumbai - 400022 Assessment PAN:AADCV4970G Centre(NFAC) DCIT Circle-8(3)(1), R.No. 665/A, 6th Floor, Ayakar Bhavan, Mumbai-400020 (Appellant) (Respondent) Appellant by Shri Chintan Vajani Respondent by Shri Pankaj Kumar, CIT D.R. Date of Hearing 22/01/2025 Date of Pronouncemen…

DCIT, CIRCLE -2(1), HYDERABAD vs. TPSC(INDIA) PRIVATE LIMITED, HYDERABAD

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

ITA 225/HYD/2022[2017-18]Status: DisposedITAT Hyderabad18 Mar 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri P.V.S.S. Prasad, ARFor Respondent: Shri K. Madhusudan, CIT-DR
Section 143(3)Section 92C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA-TP No. 225/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2017-18) TPSC (India) Private Vs. Deputy Commissioner Limited, of Income Tax, Hyderabad Circle-2(1), [PAN No. AABCT1309H] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध / Assessee by: Shri P.V.S.S. Prasad, AR रधजस्‍व द्वधरध / Revenue by: Shri K. Madhusudan, CIT-DR सुिवधई की तधरीख/Date of hearing: 28/02/2024 घोर्णध की तधर…

YOKOGAWA INDIA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX LARGE TAXPAYERS UNIT , BANGALORE

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

ITA 2088/BANG/2017[2013-14]Status: DisposedITAT Bangalore01 Feb 2024AY 2013-14

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.2088/Bang/2017 Assessment year : 2013-14 Yokogawa India Limited, Vs. The Deputy Commissioner Plot No.96, Electronic City, of Income Tax, Bangalore – 560 100. Large Taxpayers Unit, PAN : AAACY 0840P Bengaluru. APPELLANT RESPONDENT Appellant by : Shri Nageshwar Rao, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.11.2023 Date of Pronouncement : 01.02.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member T…

DCIT CIR - 3(1), MUMBAI vs. M/S. BAJAJ AUTO LTD., MUMBAI

In the result, the appeals filed by the assesse are partly allowed and the appeals filed by the revenue are dismissed

ITA 573/MUM/2007[2000-2001]Status: DisposedITAT Mumbai28 Nov 2023AY 2000-2001

Bench: Aby T Varkey & Shri Amarjit Singh

For Appellant: Ms. Vasanti Patel & Shri CharuFor Respondent: Shri. Krishna Bandi
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No. 3055/Mum/2005 (A.Y. 2000-2001) Bajaj Auto Ltd. Vs. DCIT Rg. 3(1), Bajaj Bhavan, 226 6th Floor, Aayakar Nariman Point, Bhavan, M. K. Road, Mumbai-400021 Mumbai-400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACB3370K Appellant .. Respondent ITA No. 2655/Mum/2005 DCIT Rg. 3(1), Vs. Bajaj Auto Ltd. 6th Floor, Aayakar Bajaj Bhavan, Bhavan, M. K. Road, 226 Nariman Point, Mumbai-400020 Mumbai-400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACB3370K Appellant .. Respondent C.O. N…

M/S. BAJAJ AUTO LTD.,MUMBAI vs. THE DY CIT CIR 3(1), MUMBAI

In the result, the appeals filed by the assesse are partly allowed and the appeals filed by the revenue are dismissed

ITA 3055/MUM/2005[2000-2001]Status: DisposedITAT Mumbai28 Nov 2023AY 2000-2001

Bench: Aby T Varkey & Shri Amarjit Singh

For Appellant: Ms. Vasanti Patel & Shri CharuFor Respondent: Shri. Krishna Bandi
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No. 3055/Mum/2005 (A.Y. 2000-2001) Bajaj Auto Ltd. Vs. DCIT Rg. 3(1), Bajaj Bhavan, 226 6th Floor, Aayakar Nariman Point, Bhavan, M. K. Road, Mumbai-400021 Mumbai-400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACB3370K Appellant .. Respondent ITA No. 2655/Mum/2005 DCIT Rg. 3(1), Vs. Bajaj Auto Ltd. 6th Floor, Aayakar Bajaj Bhavan, Bhavan, M. K. Road, 226 Nariman Point, Mumbai-400020 Mumbai-400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACB3370K Appellant .. Respondent C.O. N…

THE DCIT 3(1), MUMBAI vs. M/S. BAJAJAJ AUTO LTD., MUMBAI

In the result, the appeals filed by the assesse are partly allowed and the appeals filed by the revenue are dismissed

ITA 2655/MUM/2005[2000-2001]Status: DisposedITAT Mumbai28 Nov 2023AY 2000-2001

Bench: Aby T Varkey & Shri Amarjit Singh

For Appellant: Ms. Vasanti Patel & Shri CharuFor Respondent: Shri. Krishna Bandi
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No. 3055/Mum/2005 (A.Y. 2000-2001) Bajaj Auto Ltd. Vs. DCIT Rg. 3(1), Bajaj Bhavan, 226 6th Floor, Aayakar Nariman Point, Bhavan, M. K. Road, Mumbai-400021 Mumbai-400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACB3370K Appellant .. Respondent ITA No. 2655/Mum/2005 DCIT Rg. 3(1), Vs. Bajaj Auto Ltd. 6th Floor, Aayakar Bajaj Bhavan, Bhavan, M. K. Road, 226 Nariman Point, Mumbai-400020 Mumbai-400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACB3370K Appellant .. Respondent C.O. N…

M/S. BAJAJ AUTO LTD.,MUMBAI vs. THE DY CIT RG 3(1), MUMBAI

In the result, the appeals filed by the assesse are partly allowed and the appeals filed by the revenue are dismissed

ITA 2125/MUM/2005[1999-2000]Status: DisposedITAT Mumbai28 Nov 2023AY 1999-2000

Bench: Aby T Varkey & Shri Amarjit Singh

For Appellant: Ms. Vasanti Patel & Shri CharuFor Respondent: Shri. Krishna Bandi
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No. 3055/Mum/2005 (A.Y. 2000-2001) Bajaj Auto Ltd. Vs. DCIT Rg. 3(1), Bajaj Bhavan, 226 6th Floor, Aayakar Nariman Point, Bhavan, M. K. Road, Mumbai-400021 Mumbai-400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACB3370K Appellant .. Respondent ITA No. 2655/Mum/2005 DCIT Rg. 3(1), Vs. Bajaj Auto Ltd. 6th Floor, Aayakar Bajaj Bhavan, Bhavan, M. K. Road, 226 Nariman Point, Mumbai-400020 Mumbai-400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACB3370K Appellant .. Respondent C.O. N…

THE DY CIT RG 3(1), MUMBAI vs. M/S. BAJAJ AUTO LTD, MUMBAI

In the result, the appeals filed by the assesse are partly allowed and the appeals filed by the revenue are dismissed

ITA 1933/MUM/2005[1999-2000]Status: DisposedITAT Mumbai28 Nov 2023AY 1999-2000

Bench: Aby T Varkey & Shri Amarjit Singh

For Appellant: Ms. Vasanti Patel & Shri CharuFor Respondent: Shri. Krishna Bandi
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No. 3055/Mum/2005 (A.Y. 2000-2001) Bajaj Auto Ltd. Vs. DCIT Rg. 3(1), Bajaj Bhavan, 226 6th Floor, Aayakar Nariman Point, Bhavan, M. K. Road, Mumbai-400021 Mumbai-400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACB3370K Appellant .. Respondent ITA No. 2655/Mum/2005 DCIT Rg. 3(1), Vs. Bajaj Auto Ltd. 6th Floor, Aayakar Bajaj Bhavan, Bhavan, M. K. Road, 226 Nariman Point, Mumbai-400020 Mumbai-400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACB3370K Appellant .. Respondent C.O. N…

SVP INDUSTRIES LTD.,NEW DELHI vs. ACIT, CIRCLE- 22(2), NEW DELHI

In the result, the appeals of the assessee are partly allowed in the manner as indicated above

ITA 4026/DEL/2019[2013-14]Status: DisposedITAT Delhi13 Oct 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & M.Balaganesh

For Appellant: Shri M.P Rastogi, AdvFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 14ASection 80ASection 80J

…s. The Mumbai Bench of the Tribunal, after following its own judgment in the case of the said assessee computing the profits of the eligible undertakings. On further appeal, the Bombay High Court upheld the order of the ITAT in CIT vs. Hindustan Lever Ltd. in 394 ITR 73. 8. Furthermore, pressing into service authority of Advance Ruling, Delhi in the case of National Fertilizers Ltd. in [2005] 142 Taxman 5 held that while computing the profit and gain derived from industrial undertaking eligible for deduction u/s. 80-I of the Act, the expenses incurred in corporate office as well as marketing divisions were not to…

SVP INDUSTRIES LTD.,NEW DELHI vs. ACIT CIRCLE-22(2), NEW DELHI

In the result, the appeals of the assessee are partly allowed in the manner as indicated above

ITA 4025/DEL/2019[2012-13]Status: DisposedITAT Delhi13 Oct 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & M.Balaganesh

For Appellant: Shri M.P Rastogi, AdvFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 14ASection 80ASection 80J

…s. The Mumbai Bench of the Tribunal, after following its own judgment in the case of the said assessee computing the profits of the eligible undertakings. On further appeal, the Bombay High Court upheld the order of the ITAT in CIT vs. Hindustan Lever Ltd. in 394 ITR 73. 8. Furthermore, pressing into service authority of Advance Ruling, Delhi in the case of National Fertilizers Ltd. in [2005] 142 Taxman 5 held that while computing the profit and gain derived from industrial undertaking eligible for deduction u/s. 80-I of the Act, the expenses incurred in corporate office as well as marketing divisions were not to…

HINDUSTAN UNILEVER LTD,MUMBAI vs. ITO CIR 1(1)(4), MUMBAI

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

ITA 5431/MUM/2011[2001-02]Status: DisposedITAT Mumbai18 Aug 2023AY 2001-02

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10BSection 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.5431/Mum/2011 (Assessment year 2001-02) Hindustan Unilever Limited vs Addl.Commissioner of Income-tax- Hindustan Lever House 1(1), Mumbai Aayakar Bhavan 165/166 Backbay Reclamation M.K. Road, Mumbai-400 020 Mumbai-400 020 PAN : AACH1004N APPELLANT RESPONDENT I.T.A. No.5549/Mum/2011 (Assessment year 2001-02) The Assistant Commissioner of vs Hindustan Unilever Limited Income-tax-1(1), Mumbai Hindustan Lever House Room No.579, Aayakar Bhavan 165/166 Backbay Rec…

ACIT (LTU-1), MUMBAI vs. BAJAJ HOLDINGS & INVESTMENT LTD, MUMBAI

In the result, cross objection filed by the assessee is partly allowed

ITA 5030/MUM/2001[1997-98]Status: DisposedITAT Mumbai13 Apr 2023AY 1997-98

Bench: Shri Kuldip Singh, Hon’Ble & Shri S. Rifaur Rahman, Hon'Bleacit (Ltu-1) V. Bajaj Holdings Investment Ltd 29Th, Floor, Centre-1 226, Bajaj Bhavan, 2Nd Floor World Trade Centre Jamnalal Bajaj Marg, Nariman Point Mumbai- 400021 Cuffe Parade, Mumbai- 400075 Pan: Aaacb3370K (Appellant) (Respondent) C.O.No. 96/Mum/2002 [Arising Out Of Ita No.5030/Mum/2001 (A.Y: 1997-98)] Bhajaj Auto Limited V. Acit (Ltu-1) Bhajaj Bhavan 29Th, Floor, Centre-1 Nariman Point World Trade Centre Mumbai - 400020 Cuffe Parade, Mumbai- 400075 Pan: Aaacb3370K (Appellant) (Respondent) Assessee Represented By : Shri Percy Pardiwala& Ms. Vasanti Patel Department Represented By : Shri Rahul Kumar & Shri Vranda U Matkarri

Section 2(24)Section 35DSection 37(2)Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI KULDIP SINGH, HON’BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ACIT (LTU-1) v. Bajaj Holdings Investment Ltd 29th, Floor, Centre-1 226, Bajaj Bhavan, 2nd Floor World Trade Centre Jamnalal Bajaj Marg, Nariman Point Mumbai- 400021 Cuffe Parade, Mumbai- 400075 PAN: AAACB3370K (Appellant) (Respondent) C.O.No. 96/MUM/2002 [ARISING OUT OF ITA NO.5030/MUM/2001 (A.Y: 1997-98)] Bhajaj Auto Limited v. ACIT (LTU-1) Bhajaj Bhavan 29th, Floor, Centre-1 Nariman Point World Trade Centre Mumbai - 400020 Cuffe Parade, Mumbai- 400…

DEPUTY COMMISSIONER OF INCOME TAX OFFICER CIRCLE-3(1)(1), BANGALORE vs. M/S FMC INDIA PRIVATE LIMITED , BANGALORE

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands allowed for statistical purposes

ITA 2732/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Sept 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14 M/S. Fmc India Pvt. The Assistant Ltd., Commissioner Of Embassy Star 1St Floor, Income Tax, No. 8 Palace Road, Circle 3(1)(1), Bangalore – 560 052. Bangalore. Vs. Pan: Aaacf4579N Appellant Respondent & Assessment Year : 2013-14 (By Revenue) Assessee By : Shri Nageswar Rao, Advocate Revenue By : Smt. S. Praveena, Cit Drp-2 Date Of Hearing : 07-07-2022 Date Of Pronouncement : 29-09-2022 Order Per Beena Pillaipresent Cross Appeals Are Filed By The Assessee & Revenue Against Order Dated 23/07/2018 Passes By The Ld.Cit(A)-3, Bangalore For Assessment Year 2013-14 On Following Grounds Of Appeal:

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Smt. S. Praveena, CIT DRP-2
Section 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2013-14 M/s. FMC India Pvt. The Assistant Ltd., Commissioner of Embassy Star 1st Floor, Income Tax, No. 8 Palace Road, Circle 3(1)(1), Bangalore – 560 052. Bangalore. Vs. PAN: AAACF4579N APPELLANT RESPONDENT & Assessment Year : 2013-14 (By Revenue) Assessee by : Shri Nageswar Rao, Advocate Revenue by : Smt. S. Praveena, CIT DRP-2 Date of Hearing : 07-07-2022 Date of Pronouncement : 29-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present cross appeal…

M/S FMC INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands allowed for statistical purposes

ITA 2611/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Sept 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14 M/S. Fmc India Pvt. The Assistant Ltd., Commissioner Of Embassy Star 1St Floor, Income Tax, No. 8 Palace Road, Circle 3(1)(1), Bangalore – 560 052. Bangalore. Vs. Pan: Aaacf4579N Appellant Respondent & Assessment Year : 2013-14 (By Revenue) Assessee By : Shri Nageswar Rao, Advocate Revenue By : Smt. S. Praveena, Cit Drp-2 Date Of Hearing : 07-07-2022 Date Of Pronouncement : 29-09-2022 Order Per Beena Pillaipresent Cross Appeals Are Filed By The Assessee & Revenue Against Order Dated 23/07/2018 Passes By The Ld.Cit(A)-3, Bangalore For Assessment Year 2013-14 On Following Grounds Of Appeal:

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Smt. S. Praveena, CIT DRP-2
Section 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2013-14 M/s. FMC India Pvt. The Assistant Ltd., Commissioner of Embassy Star 1st Floor, Income Tax, No. 8 Palace Road, Circle 3(1)(1), Bangalore – 560 052. Bangalore. Vs. PAN: AAACF4579N APPELLANT RESPONDENT & Assessment Year : 2013-14 (By Revenue) Assessee by : Shri Nageswar Rao, Advocate Revenue by : Smt. S. Praveena, CIT DRP-2 Date of Hearing : 07-07-2022 Date of Pronouncement : 29-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present cross appeal…

KIMBERLY CLARK LEVER PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed for statistical purposes and the appeal of Revenue is dismissed in the above terms

ITA 492/PUN/2016[2011-12]Status: DisposedITAT Pune30 Aug 2022AY 2011-12
For Appellant: Shri Percy PardiwalaFor Respondent: Shri J. P. Chadraker
Section 143(3)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.351/PUN/2016 िनधा"रण वष" / Assessment Year: 2011-12 DCIT, Circle-14, Pune. Vs. M/s. Kimberly Clark Lever Pvt. Ltd., Gat No.934 to 937, Village- Sanaswadi, Tal. Shirur, Pune- 412208. PAN : AAACK4647E Appellant Respondent आयकर अपील सं. / ITA No.492/PUN/2016 िनधा"रण वष" / Assessment Year: 2011-12 M/s. Kimberly Clark Lever Vs. DCIT, Circle-14, Pune. Pvt. Ltd., C/o Mr. Suryakant Pande, Great Eastern Plaza, Yerwada, Pune- 411006. PAN : AAACK46…

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. M/S. KIMBERLY CLARK LEVER PVT. LTD.,, PUNE

In the result, appeal of assessee is allowed for statistical purposes and the appeal of Revenue is dismissed in the above terms

ITA 351/PUN/2016[2011-12]Status: DisposedITAT Pune30 Aug 2022AY 2011-12
For Appellant: Shri Percy PardiwalaFor Respondent: Shri J. P. Chadraker
Section 143(3)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.351/PUN/2016 िनधा"रण वष" / Assessment Year: 2011-12 DCIT, Circle-14, Pune. Vs. M/s. Kimberly Clark Lever Pvt. Ltd., Gat No.934 to 937, Village- Sanaswadi, Tal. Shirur, Pune- 412208. PAN : AAACK4647E Appellant Respondent आयकर अपील सं. / ITA No.492/PUN/2016 िनधा"रण वष" / Assessment Year: 2011-12 M/s. Kimberly Clark Lever Vs. DCIT, Circle-14, Pune. Pvt. Ltd., C/o Mr. Suryakant Pande, Great Eastern Plaza, Yerwada, Pune- 411006. PAN : AAACK46…

ASSISTANT COMMISSIONER OF INCOME-TAX,, PUNE vs. M/S. KIMBERLY CLARK LEVER PVT. LTD.,, PUNE

In the result, appeal of assessee is allowed for statistical purposes and the appeal of Revenue is dismissed in the above terms

ITA 576/PUN/2015[2010-11]Status: DisposedITAT Pune20 Jul 2022AY 2010-11
For Appellant: Shri Percy PardiwallaFor Respondent: Shri J.P. Chandraker
Section 143(3)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.507/PUN/2015 िनधा"रण वष" / Assessment Year : 2010-11 Kimberly-Clark Lever Private Limited, GE Plaza, Yerawada, Pune – 411006 PAN : AAACK4647E .......अपीलाथ" / Appellant बनाम / V/s. The Asst. Commissioner of Income-tax, Circle – 14, Pune ……""यथ" / Respondent आयकर अपील सं. / ITA No.576/PUN/2015 िनधा"रण वष" / Assessment Year : 2010-11 The Asst. Commissioner of Income-tax, Circle – 14, Pune .......अपीलाथ" / Appellant बनाम / V/s. Kimberly-Clark…

ACIT, MADURAI vs. J.K.FENNER (INDIA) LIMITED, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 967/CHNY/2017[2013-14]Status: DisposedITAT Chennai21 Jan 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. ACIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 947/CHNY/2017[2013-14]Status: DisposedITAT Chennai21 Jan 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

ACIT CORPORATE CIRCLE 1, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1883/CHNY/2017[2014-15]Status: DisposedITAT Chennai21 Jan 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

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CIT v. Hindustan Unilever Ltd. (72 Taxmann.com 325) — Cited in 59 Judgments | BharatTax