CIT v. Hindustan Unilever Ltd.

259 Taxmann 218Supreme Court of India2018#16326 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2024.

Also reported as

99 Taxmann.com 134

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

tested partycomparable companiestransfer pricing adjustmenttnmmassociated enterpriseinternational transactionfinal assessment ordertransferprescribedcompanysection 143(3)india

Judgments citing CIT v. Hindustan Unilever Ltd.

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

…. Issues involved in brief are: (i) Ld. Dispute Resolution Panel's ("DRP") unjustified withdrawal of proportionate adjustment granted by Ld. Transfer Pricing Officer ("TPO") contrary to Hon'ble Supreme Court's decision in CIT vs Hindustan Unilever Ltd., [2018 259 Taxmann 218 (SC)] [Pg. No. A51/ Case law PB]; (ii) unjustified exclusion of Telecommunication Consultants India Ltd. ("TCIL") as comparable; (iii) inclusion of Adtech Systems Ltd. ("Adtech") and Zicom Electronic Security Systems Ltd. ("Zicom") in final set of comparable companies; and (iv) incorrect exclusion of `commission income' and reversal of provis…

M/S Tokai Rika Minda India Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Cicle-7(1)(1), Bangalore

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

ITA 1513/BANG/2017[2013-14]Status: DisposedITAT Bangalore29 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri K.R. Vasudevan, A.RFor Respondent: Dr. Manjunath Karkihalli, D.R
Section 143(3)Section 92CSection 92C(2)

…IT(TP)A No.1513/Bang/2017 M/s. Tokai Rika Minda India Pvt. Ltd., Nelamangala Taluk IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.1513/Bang/2017 Assessment Year: 2013-14 M/s. Tokai Rika Minda India Pvt. Ltd. Plot No.365 Sompura KIADB Industrial Area Deputy Commissioner of Dobba Set Vs. Income-tax Nelamangala Taluk Circle 7(1)(1) Bangalore Rural Dist 562 111 Bangalore PAN NO : AADCT0271C APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, A.R. Respondent by : Dr. Manjunath Karkihalli, D.R. Da…

M/S.Tokai Rika Minda India Pvt. Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2327/BANG/2016[2012-13]Status: DisposedITAT Bangalore08 Apr 2022AY 2012-13

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2327/Bang/2016 : Asst.Year 2012-2013 M/S.Tokai Rika Minda India The Deputy Commissioner Of Private Limited Income-Tax, Circle 7(1)(1) V. Bangalore. Plot No.365, Sompura 1St Stage Kiadb Industrial Area Dobbaspet, Nelamangala Taluk Bangalore Rural Dist – 562 111. Pan : Aadct0271C. (Appellant) (Respondent) Appellant By : Sri.K.R.Vasudevan, Advocate Respondent By : Sri.Pradeep Kumar, Cit-Dr Date Of Pronouncement : 08.04.2022 Date Of Hearing : 22.03.2022

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 143(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.2327/Bang/2016 : Asst.Year 2012-2013 M/s.Tokai Rika Minda India The Deputy Commissioner of Private Limited Income-tax, Circle 7(1)(1) v. Bangalore. Plot No.365, Sompura 1st Stage KIADB Industrial Area Dobbaspet, Nelamangala Taluk Bangalore Rural Dist – 562 111. PAN : AADCT0271C. (Appellant) (Respondent) Appellant by : Sri.K.R.Vasudevan, Advocate Respondent by : Sri.Pradeep Kumar, CIT-DR Date of Pronouncement : 08.04.2022 Date of Hearing : 22.03.2022 O R D E R Per George George K…

M/S Continental Automotive Components India Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-2(1)(1), Bangalore

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

ITA 713/BANG/2017[2012-13]Status: DisposedITAT Bangalore24 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No. 713/Bang/2017 Assessment year : 2012-13 M/s. Continental Automotive Vs. The Assistant Commissioner Components (India) Pvt. Ltd., of Income Tax, Plot No.53B, Bommasandra Circle 2(1)(1), Industrial Area, Hosur Road, Bengaluru. Attibele Hobli, Anekal Taluk, Bangalore – 560 099. PAN: AAKCS 9578C APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 29.09.2021 Date…

ACIT Circle 2(3)(2), Mumbai vs. M/S. Sterling Holiday Resorts Ltd., Chennai

In the result, the appeal stands dismissed

ITA 6084/MUM/2018[2010-11]Status: DisposedITAT Mumbai08 Jan 2020AY 2010-11

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Ravish Sood, Jm

For Appellant: Mr. Viswanathan-Ld. ARFor Respondent: Mr. N. Padmanabhan-Ld. DR
Section 143(3)

…1 M/s. Sterling Holiday Resorts Ltd. Assessment Year :2010-11 आयकर अपीलीय अिधकरण “जी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी रवीश सूद, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI RAVISH SOOD, JM आयकरअपील सं./ I.T.A. No.6084/Mum/2018 (िनधा"रण वष" / Assessment Year: 2010-11) ACIT-2(3)(2) M/s. Sterling Holiday Resorts Ltd. बनाम/ Aaykar Bhavan, Room No.552, Thomas Cook Building 5th Floor, M.K. Road Dr. D.N. Road, Fort Vs. Mumbai -400 020. Mumbai- 400 001. Permanent Account No.: AABCT- 7079-G(New)…

New Holland Fiat (India ) P.Ltd, Mumbai vs. DCIT RG 10(1), Mumbai

In the result, the appeal is partly allowed

ITA 1546/MUM/2014[2009-10]Status: DisposedITAT Mumbai28 Aug 2019AY 2009-10

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2009-10 New Holland Fiat (India) Deputy Commissioner Of Pvt. Ltd. 303, Central Income Tax-Range-10(1), Vs. Plaza, 166, Cst Road Aayakar Bhavan, Mumbai. Kalina, Santacruz East Mumbai-400098. Pan No. Aaaci3922Q Appellant Respondent Assessee By : Mr. Arijit Chakravarty & Ms. Sharddha Swarup, Ars Revenue By : Mr. Debashish Chanda, Dr Last Date Of Hearing : 07/06/2019 Date Of Pronouncement: 28/08/2019

For Appellant: Mr. Arijit Chakravarty &For Respondent: Mr. Debashish Chanda, DR
Section 143(2)Section 143(3)Section 144CSection 92CSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 New Holland Fiat (India) Deputy Commissioner of Pvt. Ltd. 303, Central Income Tax-Range-10(1), Vs. Plaza, 166, CST Road Aayakar Bhavan, Mumbai. Kalina, Santacruz East Mumbai-400098. PAN No. AAACI3922Q Appellant Respondent Assessee by : Mr. Arijit Chakravarty & Ms. Sharddha Swarup, ARs Revenue by : Mr. Debashish Chanda, DR Last Date of Hearing : 07/06/2019 Date of pronouncement: 28/08/2019 ORDER PER N.K. PRADHAN, AM This is an appeal filed…