CIT v. Lever India Exports Ltd.

78 Taxmann.com 88High Court2017#970 most cited

What is CIT v. Lever India Exports Ltd. authority for?

A Transfer Pricing Officer (TPO) must adhere to prescribed methods under Section 92C for determining Arm's Length Price (ALP); an ALP determination at Nil or an adjustment using the 'Other Method' is unsustainable without proper comparability analysis. The TPO's jurisdiction is confined to ALP determination, respecting the commercial expediency of the assessee's business strategy, such as shared advertisement expenditure.

111

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Lever India Exports Ltd. · Section 92C · Section 92CA · Transfer Pricing Officer jurisdiction · Arm's Length Price determination · ALP Nil · Other Method transfer pricing · comparability analysis · advertisement expenditure · intra-group services · commercial expediency

Also reported as

247 Taxmann 136292 CTR 393

Sections most often in play

Section 143(3)Section 92CSection 144C(13)Section 234DSection 234BSection 92CASection 44CSection 92CA(3)

Issues it is cited on

section 92c(1)section 92ca(3a)section 9(1)(v)section 44csection 144(3)section 35ddause of equipmentsection 35ddintra group servicestransfer pricing ordertransactional net margin methodsection 28(iv)

Judgments citing CIT v. Lever India Exports Ltd.

Tekla India P.Ltd, Navi Mumbai vs. ITO 15(3)(1), Mumbai

In the result, appeal by the assessee is partly allowed for statistical purpose

ITA 211/MUM/2016[2011-12]Status: DisposedITAT Mumbai17 Aug 2022AY 2011-12

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Divesh ChawlaFor Respondent: Shri Milind Chavan
Section 143(3)Section 144C(13)Section 253Section 40

…the assessee cannot be the basis for disallowing the same, as held by Hon‟ble Delhi High Court in the case of EKL Appliances Ltd. [2012] 345 ITR 241 (Del.). 14. We further find that Hon‟ble jurisdictional High Court in CIT v/s Lever India Exports Ltd. [2017] 246 Taxmann 133 (Bombay), observed as under: “7. We note that the Tribunal has recorded the fact that the respondent assessee has launched new products which involved huge advertisement expenditure. The sharing of such expenditure by the respondent assessee is a strategy to develop its business. This results in improving the brand image of the products, res…

M/S. Sulzer Tech India P. Ltd., Navi Mumbai vs. Addl./Jt./ Dy./ Asstt. CIT/ Income Tax Officer, Delhi

In the result, appeal by the assessee is partly allowed for statistical purpose

ITA 633/MUM/2021[2016-17]Status: DisposedITAT Mumbai25 Jul 2022AY 2016-17

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Ravi Saeana a/wFor Respondent: Shri Tejinder Pal Singh
Section 143(3)Section 144C(13)Section 92CSection 92C(1)

…the assessee cannot be the basis for disallowing the same, as held by Hon’ble Delhi High Court in the case of EKL Appliances Ltd. [2012] 345 ITR 241 (Del.). 24. We further find that Hon’ble jurisdictional High Court in CIT v/s Lever India Exports Ltd. [2017] 246 Taxmann 133 (Bom.), observed as under: “7. We note that the Tribunal has recorded the fact that the respondent assessee has launched new products which involved huge advertisement expenditure. The sharing of such expenditure by the respondent assessee is a strates to develop its business. This results in improving the brand image of the products, result…

Thyssenkrupp Industiral Solutions (India) P.Ltd, Mumbai vs. DCIT RG 15(3)(1), Mumbai

In the result, appeal by the assessee is partly allowed for statistical purpose

ITA 1274/MUM/2016[2011-12]Status: DisposedITAT Mumbai22 Jul 2022AY 2011-12

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri H. Jamshedji a/wFor Respondent: Shri Chandra Vijay
Section 143(3)Section 144C(13)Section 234BSection 40

…the assessee cannot be the basis for disallowing the same, as held by Hon’ble Delhi High Court in the case of EKL Appliances Ltd. [2012] 345 ITR 241 (Del.). 12. We further find that Hon’ble jurisdictional High Court in CIT v/s Lever India Exports Ltd. [2017] 246 Taxmann 133 (Bombay), observed as under: “7. We note that the Tribunal has recorded the fact that the respondent assessee has launched new products which involved huge advertisement expenditure. The sharing of such expenditure by the respondent assessee is a strategy to develop its business. This results in improving the brand image of the products, res…

The Boston Consulting Group (India) P. Ltd, Mumbai vs. DCIT 3(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1870/MUM/2014[2009-10]Status: DisposedITAT Mumbai15 Jul 2022AY 2009-10

Bench: Shri M. Balaganesh () & Smt. Kavitha Rajagopal ()

Section 143(3)Section 144(3)Section 234DSection 274

…1 ITA 1870/Mum/2014 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI M. BALAGANESH (ACCOUNTANT MEMBER) & SMT. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITAT No.1870/Mum/2014 (Assessment Year : 2009-10) The Boston Consulting Group vs Deputy Commissioner of Income-tax, (India) Private Limited, 14th Floor Circle-3(1), Room No.607, 6th Floor Nariman Bhavan, 227, Nariman Aayakar Bhavan, M.K. Road, Point, Mumbai-400 021 Mumbai-400 020 PAN : AABCB524G APPELLANT RESPONDENT Assessee represented by Shri Jehangir D Mistry Department represented by Shri Jayant Jhaveri CIT DR Date of hearing 19/04/20…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Khs Machinery Pvt. Ltd., Ahmedabad

The appeal of the assessee is partly allowed for statistical purposes

ITA 2169/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2013-14
Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Khs Machinery Pvt. Ltd., Ahmedabad

The appeal of the assessee is partly allowed for statistical purposes

ITA 2168/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2012-13
Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

Khs Machinery Pvt.Ltd., Ahmedabad vs. The Dy.CIT, Circle-2(1)(2), Ahmedabad

The appeal of the assessee is partly allowed for statistical purposes

ITA 181/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2011-12
Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

Khs Machinery Pvt.Ltd., Ahmedabad vs. The Dy.CIT, (OSD)-1, Circle-4, Ahmedabad

The appeal of the assessee is partly allowed for statistical purposes

ITA 1148/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2009-10
Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

Khs Machinery Pvt.Ltd., Ahmedabad vs. The ACIT. (OSD)-I, Range-4, Ahmedabad

The appeal of the assessee is partly allowed for statistical purposes

ITA 1314/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2008-09
Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

Khs Machinery Pvt.Ltd., Ahmedabad vs. The ACIT. Range-4, Ahmedabad

The appeal of the assessee is partly allowed for statistical purposes

ITA 2948/AHD/2010[2006-07]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2006-07
Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

Loreal India Pvt. Ltd, Mumbai vs. Addl/Jt/Dy/ACIT/ITO/NFAC, Delhi

In the result, the appeal filed by the assessee for AY 2016-17 is treated as partly allowed

ITA 802/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 Jun 2022AY 2017-18
Section 143(3)Section 144CSection 92C

…THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 1198/Mum/2021 (A.Y. 2016-17) I.T.A. No. 802/Mum/2022 (A.Y. 2017-18) Vs. Addl./Joint/Deputy/ L’Oreal India Private Limited A-Wing, 8th Floor, Marathon Assistant Futurex, N.M. Joshi Marg Commissioner of Lower Parel, Mumbai-400013. Income Officer National Faceless PAN : AAACL0738K Assessment Centre Delhi (Appellant) (Respondent) Assessee by Shri Niraj Sheth Department by Dr. Yogesh Kamat Date of Hearing 23.06.2022 Date of Pronouncement 29.06.2022 O R D E R Per B.R.Baskaran (AM) :- Both these ap…

L' Oreal India P. Ltd., Mumbai vs. National E-Assessment Centre/ Dy CIT-Circle-7(1)(1), Mumbai

In the result, the appeal filed by the assessee for AY 2016-17 is treated as partly allowed

ITA 1198/MUM/2021[2016-17]Status: DisposedITAT Mumbai29 Jun 2022AY 2016-17
Section 143(3)Section 144CSection 92C

…THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 1198/Mum/2021 (A.Y. 2016-17) I.T.A. No. 802/Mum/2022 (A.Y. 2017-18) Vs. Addl./Joint/Deputy/ L’Oreal India Private Limited A-Wing, 8th Floor, Marathon Assistant Futurex, N.M. Joshi Marg Commissioner of Lower Parel, Mumbai-400013. Income Officer National Faceless PAN : AAACL0738K Assessment Centre Delhi (Appellant) (Respondent) Assessee by Shri Niraj Sheth Department by Dr. Yogesh Kamat Date of Hearing 23.06.2022 Date of Pronouncement 29.06.2022 O R D E R Per B.R.Baskaran (AM) :- Both these ap…

Dsv Solution P. Ltd., Mumbai vs. Addl/Jt/Dy/Asstt/CIT/ITO, National E-Assessment Centre, Delhi

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

ITA 922/MUM/2021[2016-17]Status: DisposedITAT Mumbai02 Feb 2022AY 2016-17

Bench: Shri Pramod Kumar & Shri Pavan Kumar Gadaledvs Solutions Pvt Ltd Vs. Additional/Joint/ A-203, The Qube, Cts Assistant No. 1489, Mv Road, Commissioner Of Marol, Andheri East, Income Tax, National Mumbai – 400059. E- Assessment Centre, Delhi. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacu5306L Appellant .. Respondent Appellant By : Ms.Karishmaprataphekar.Ar Respondent By : Dr.Yogesh Kamat. Cit Dr Date Of Hearing 24.01.2022 Date Of Pronouncement 11.02.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: Ms.KarishmaPrataphekar.ARFor Respondent: Dr.Yogesh Kamat. CIT DR
Section 143(3)Section 234BSection 271(1)(c)Section 92C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER DVS Solutions Pvt Ltd Vs. Additional/Joint/ A-203, The Qube, CTS Assistant No. 1489, MV Road, Commissioner of Marol, Andheri East, Income Tax, National Mumbai – 400059. e- assessment Centre, Delhi. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACU5306L Appellant .. Respondent Appellant by : Ms.KarishmaPrataphekar.AR Respondent by : Dr.Yogesh Kamat. CIT DR Date of Hearing 24.01.2022 Date of Pronouncement 11.02.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has…

Ppg Coatings India P.Ltd (Now Merged With Ppg Asian Paints P.Ltd), Mumbai vs. DCIT - 9(2), Mumbai

In the result, this appeal by the assesse stands allowed

ITA 7624/MUM/2012[2008-09]Status: DisposedITAT Mumbai03 Jan 2022AY 2008-09

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 7624/Mum/2012 (Assessment Year 2008-09) Vs. DCIT-9(2) PPG Coatings India Pvt. Ltd. (Now merged with PPG Asian Mumbai Paints Pvt. Ltd.) 158, Vidyanagari Marg Dani Wootex Compound Kalina, Santacruz(East) Mumbai-400 098. PAN : AABCS4378K (Appellant) (Respondent) Assessee by Shri Percy Pardiwala Department by Shri Rajesh Mishra Date of Hearing 04.10.2021 Date of Pronouncement 03.01.2022 O R D E R Per Shamim Yahya (AM) : This appeal by the assessee is against the order of the Assessing Off…

Megger India P. Ltd, Mumbai vs. DCIT Cir 10(2)(2), Mumbai

In the result, this appeal by the assessee stands allowed for statistical purpose

ITA 6886/MUM/2018[2015-16]Status: DisposedITAT Mumbai24 Sept 2021AY 2015-16

Bench: Shri Shamim Yahya (Am) & Shri Pavan Kumar Gadale (Jm)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 6886/Mum/2018 (Assessment Year 2015-16) Megger India Pvt.Ltd. Vs. DCIT-10(2)(2) 211, Crystal Paradise Room No.209, Veera Desai Road 2nd Floor, Andheri(W), Aaykar Bhawan Mumbai-400 053 M.K.Road Mumbai-400 020 PAN : AAFCM9884N (Appellant) (Respondent) Assessee by Shri Satish Mody Department by Shri Sushil Kumar Mishra Date of Hearing 01.07.2021 Date of Pronouncement 24 .09.2021 O R D E R Per Shamim Yahya (AM) :- This appeal by the Assessee is directed against the order of learned C…

ACIT-8(1)(1), Mumbai vs. M/S Rabo India Finance Ltd., Mumbai

In the result, this appeal is dismissed

ITA 1459/MUM/2019[2013-14]Status: DisposedITAT Mumbai14 Jul 2021AY 2013-14
Section 143(3)Section 14ASection 253Section 69

…te method. The role of TPO is limited to determine ALP of the international transaction. The TPO cannot question the need or/and benefit derived from the international transaction. The Hon’ble Bombay High Court in the case of CIT vs. Lever India Exports Ltd., 292 CTR 393 has held that the jurisdiction of the TPO is only to determine ALP by applying most appropriate method specified under section 92C(1) of the Act. It is not the domain of TPO to determine allow ability of the expenditure. Similar view has been expressed in the case of CIT vs. EKL Appliance Ltd. 345 ITR 241 (Delhi). The Hon’ble Delhi High Court hel…

Rabo India Finance Ltd, Mumbai vs. Asst CIT 1(3)(1), Mumbai

In the result, this appeal is allowed in the terms indicated above

ITA 2177/MUM/2017[2012-13]Status: DisposedITAT Mumbai14 Jul 2021AY 2012-13
Section 143(3)Section 14ASection 253Section 69

…te method. The role of TPO is limited to determine ALP of the international transaction. The TPO cannot question the need or/and benefit derived from the international transaction. The Hon’ble Bombay High Court in the case of CIT vs. Lever India Exports Ltd., 292 CTR 393 has held that the jurisdiction of the TPO is only to determine ALP by applying most appropriate method specified under section 92C(1) of the Act. It is not the domain of TPO to determine allow ability of the expenditure. Similar view has been expressed in the case of CIT vs. EKL Appliance Ltd. 345 ITR 241 (Delhi). The Hon’ble Delhi High Court hel…

DCIT vs. M/S 3M India Ltd., Bangalore

In the result, the appeal of the assessee is treated as allowed for statistical purpose and that of the Revenue partly allowed for statistical purpose

ITA 796/BANG/2013[2007-08]Status: DisposedITAT Bangalore15 Jun 2021AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No. 780/Bang/2013 Assessment Year : 2007-08

For Appellant: Shri Mukesh Bhuttani, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR), ITAT, Bangalore
Section 92Section 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. 780/Bang/2013 Assessment Year : 2007-08 3M India Limited, Vs. The Additional Commissioner Plot No.48-51, Electronic City, of Income Tax, Hosur Road, Large Taxpayers Unit (LTU), Bangalore – 561 229. Bangalore. PAN: AAACB 5724H APPELLANT RESPONDENT IT(TP)A No. 796/Bang/2013 Assessment Year : 2007-08 The Deputy Commissioner Vs. 3M India Limited, of Income Tax,Large Taxpayers Unit Plot No.48-51, Electronic City, (LTU),Bangalore. JSS Towers, 100 Hosur Road,…

3M India Ltd vs. Addl.C.I.T

In the result, the appeal of the assessee is treated as allowed for statistical purpose and that of the Revenue partly allowed for statistical purpose

ITA 780/BANG/2013[2007-08]Status: DisposedITAT Bangalore15 Jun 2021AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No. 780/Bang/2013 Assessment Year : 2007-08

For Appellant: Shri Mukesh Bhuttani, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR), ITAT, Bangalore
Section 92Section 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. 780/Bang/2013 Assessment Year : 2007-08 3M India Limited, Vs. The Additional Commissioner Plot No.48-51, Electronic City, of Income Tax, Hosur Road, Large Taxpayers Unit (LTU), Bangalore – 561 229. Bangalore. PAN: AAACB 5724H APPELLANT RESPONDENT IT(TP)A No. 796/Bang/2013 Assessment Year : 2007-08 The Deputy Commissioner Vs. 3M India Limited, of Income Tax,Large Taxpayers Unit Plot No.48-51, Electronic City, (LTU),Bangalore. JSS Towers, 100 Hosur Road,…

Hamon Shriram Cottrell P. Ltd, Mumbai vs. ITO 9(2), Mumbai

The appeal stands partly allowed in terms of our above order

ITA 1882/MUM/2014[2009-10]Status: DisposedITAT Mumbai09 Jun 2021AY 2009-10

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.1882/Mum/2014 (धििाारण वर्ा / Assessment Year: 2009-10) M/S Hamon Cooling Systems Pvt. Ltd. Dcit-9(2) (Earlier Known As M/S Hamon Shriram Aaykar Bhawan बिाम/ Cottrell Pvt. Ltd.) M.K.Road Main Frame, 3A-8A, Gf Mumbai-400 020 Vs. Royal Palam Complex Goregaon(W), Mumbai – 400 065 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aaact-2254-Q (अपीलाथी/Appellant) : (प्रत्यथी / Respondent) अपीलाथीकीओरसे/ Appellant By : Shri Sanjay R.Parikh-Ld.Ar प्रत्यथीकीओरसे/Respondent By : Shri Sushil Kumar Mishra- Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 09/06/2021 घोषणाकीतारीख /Date Of Pronouncement : 09/06/2021 आदेश / O R D E R Manoj Kumar Aggarwal (): - 1. Aforesaid Appeal By Assessee For Assessment Year [Ay] 2009-10 Contest Final Assessment Order Dated 30/12/2013 Passed By Ld. Deputy Commissioner Of Income Tax-9(2), Mumbai [Ao] U/S 143(3) Read With Section 144C(13) Pursuant To The Directions Of Ld. Dispute Resolution

For Appellant: Shri Sanjay R.Parikh-Ld.ARFor Respondent: Shri Sushil Kumar Mishra- Ld. CIT-DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92C

…1 M/s Hamon Cooling Systems Private Limited Assessment Year: 2009-10 आयकर अपीलीय अधिकरण “के ” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI माननीय श्री विकास अिस्थी, न्यावयक सदस्य एवं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI VIKAS AWASTHY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.1882/Mum/2014 (धििाारण वर्ा / Assessment Year: 2009-10) M/s Hamon Cooling Systems Pvt. Ltd. DCIT-9(2) (earlier known as M/s Hamon Shriram Aaykar Bhawan बिाम/ Cottrell Pvt. Ltd.) M.K.Road Main Frame, 3A-8A, G…