How many judgments cite CIT v. Lever India Exports Ltd.?

111 judgments on BharatTax cite CIT v. Lever India Exports Ltd. (78 Taxmann.com 88), spanning 2018 to 2026.

Which sections of the Income Tax Act does CIT v. Lever India Exports Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 92C, Section 144C(13), Section 234D, Section 234B, Section 92CA.

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 92C Section 144C(13)Section 234D Section 234B Section 92CA Section 44C Section 92CA(3)

Issues it is cited on

section 92c(1)section 92ca(3a)section 9(1)(v)section 44c section 144(3)section 35dda use of equipment section 35dd intra group services transfer pricing order transactional net margin method section 28(iv)

Judgments citing CIT v. Lever India Exports Ltd.

L'Oreal India P. Ltd, Mumbai vs. Asst CIT Cir 6(3), Mumbai

In the result, appeal by the assessee is partly allowed in the terms aforesaid

ITA 130/MUM/2013[2007-08]Status: DisposedITAT Mumbai23 Mar 2021AY 2007-08

Bench: Vikas Awasthy & Shri N.K.Pradhanआअसं. 130/मुं/2013 ("न.व. 2007-08) It(Tp)A No.130/Mum/2013(A.Y.2007-08) M/S. L’Oreal India Pvt. Ltd. A-Wing, 8Th Floor, Marathon Futurex, N.M. Joshi Marg, Lower Parel, Mumbai 400 013 Pan: Aaacl0738K ...... अपीलाथ" /Appellant बनाम Vs. The Asstt. Commissioner Of Income Tax, Circle – 6(3), Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent

For Appellant: Shri Niraj ShethFor Respondent: Shri Anand Mohan

…e TPO has limited jurisdiction to determine the arm’s length price of the transaction under transfer pricing provisions. To support his contentions, the ld.AR relied on the decision of Hon'ble Bombay High Court in the case of CIT vs. Lever India Exports Ltd., 292 CTR 393(Bom). 5 IT(TP)A NO.130/MUM/2013(A.Y.2007-08) 3.5. The ld. Authorized Representative of the assessee further referred to the observations of the CIT(A), wherein the First Appellate Authority has held that the ALP of the marketing services are nil if CUP is applied. The ld. Authorized Representative of the assessee placed reliance on the decisi…

Dow Agrosciences India P.Ltd, Mumbai vs. ACIT 3(1)(1), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 6618/MUM/2018[2014-15]Status: DisposedITAT Mumbai15 Feb 2021AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Ravish Sooddow Agrosciences India Private Asst. Commissioner Of Limited, 1St Floor, Block B, Income Tax-3(1)(1) Godrej It Park, [Income-Tax Officer-14(1)(3)] Room No. 458, Vs. Pirojshanagar, Vikhroli (W) Aayakar Bhavan, M.K. Road, Mumbai – 400 079 Mumbai – 400 020

For Appellant: Shri Nishant Thakkar, A.RFor Respondent: Shri Sunil Deshpande, D.R

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

…Dow Agrosciences India (P) Ltd. Vs. ACIT-3(1)(1), Mumbai – A.Y 2014-15 1 INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri S. Rifaur Rahman, Accountant Member and Shri Ravish Sood, Judicial Member Dow Agrosciences India Private Asst. Commissioner of Limited, 1st Floor, Block B, Income tax-3(1)(1) Godrej IT Park, [Income-Tax Officer-14(1)(3)] Room No. 458, Vs. Pirojshanagar, Vikhroli (W) Aayakar Bhavan, M.K. Road, Mumbai – 400 079 Mumbai – 400 020 PAN – AAACD3813H (Appellant) (Respondent) Appellant by: Shri Nishant Thakkar, A.R Respondent by: Shri Sunil Deshpande, D.R Date of Hearing: 10.02.2021 Da…

Dow Agrosciences India P.Ltd, Mumbai vs. Asst CIT RG 14(1)(2), Mumbai

ITA 1051/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 Jan 2021AY 2010-11

Bench: Shri Pramod Kumar & Shri Ravish Sooddow Agrosciences India Private Acit, Range-14(1)(2) Limited, 1St Floor, Block B, Room No. 460, Godrej It Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 Pan – Aaacd3812H (Appellant) (Respondent) It(Tp)A. No.203/Mum/2016 (Assessment Year: 2011-12) Dow Agrosciences India Private Dcit, Range-14(1)(1) Limited, 1St Floor, Block B, Room No. 460, Godrej It Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 Pan – Aaacd3813H (Appellant) (Respondent) It(Tp)A. No.1528/Mum/2017 (Assessment Year: 2012-13) Dow Agrosciences India Private Income Tax Officer , Range-14(1)(3) Limited, 1St Floor, Block B, Room No. 458, Godrej It Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 Pan – Aaacd3813H (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala, Senior Advocate a/w Shri. Hiten ChandeFor Respondent: Shri Sunil Kumar Jha, CIT D.R

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

…ITA Nos.1051/Mum/2015, ITA No.203/Mum/2016 & ITA No.1528/Mum/2017 1 A.Ys 2010-11 to 2012-13 Dow Agrosciences India Pvt. ltd. Vs. ACIT, Range-14(1)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri Pramod Kumar, Vice President and Shri Ravish Sood, Judicial Member Dow Agrosciences India Private ACIT, Range-14(1)(2) Limited, 1st Floor, Block B, Room No. 460, Godrej IT Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 PAN – AAACD3812H (Appellant) (Respondent) IT(TP)A. No.203/Mum/2016 (Assessment Year: 2011-12) Dow Agrosciences India Private DCI…

L, Oreal India Pvt. Ltd., Mumbai vs. DCIT, Circle 7 (1)(2), Mumbai

In the result, this ground of appeal allowed for statistical purpose

ITA 7204/MUM/2019[2015-16]Status: DisposedITAT Mumbai27 Jul 2020AY 2015-16

Bench: Shri R.C. Sharma & Shri Pawan Singhl‟Oreal India Pvt. Ltd. Dcit Circle-7(1)(2) A-Wing, 8Th Floor, Marathon Aayakar Bhavan, Futurex, N.M. Joshi Marg, M.K. Road, Lower Parel, Mumbai-400013. Mumbai-400020. Vs. Pan: Aaacl0738K Appellant Respondent Appellant By : Shri Neeraj Seth (Ar) Respondent By : Shri Anand Mohan (Cit-Dr) Date Of Hearing : 03.07.2020 Date Of Pronouncement : 27 .07.2020 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri Neeraj Seth (AR)For Respondent: Shri Anand Mohan (CIT-DR)

Section 143(3)Section 254(1)Section 4Section 92Section 92BSection 92C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER L‟Oreal India Pvt. Ltd. DCIT Circle-7(1)(2) A-Wing, 8th Floor, Marathon Aayakar Bhavan, Futurex, N.M. Joshi Marg, M.K. Road, Lower Parel, Mumbai-400013. Mumbai-400020. Vs. PAN: AAACL0738K Appellant Respondent Appellant by : Shri Neeraj Seth (AR) Respondent by : Shri Anand Mohan (CIT-DR) Date of Hearing : 03.07.2020 Date of Pronouncement : 27 .07.2020 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is directed agains…

Tokheim India Pvt. Ltd., Mumbai vs. Income Tax Officer 15(3)(1), Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

ITA 6601/MUM/2017[2013-14]Status: DisposedITAT Mumbai27 Jul 2020AY 2013-14

Bench: Shri Saktijit Dey, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6601/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2013-14)

For Appellant: Shri Pankaj R. Toprani /MsFor Respondent: Shri Uodal Raj Singh, DR

Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 6601/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2013-14) ITO – 15(3)(1), M/s Tokheim India Pvt. Ltd. Aayakar Bhavan, Building No. 2, Plot No. 66, बिधम/ Churchgate TTC Industrial Area, MIDC, Vs. Mumbai-400 020 Mahape, Navi Mumbai, Thane, Mumbai-400710 स्थायीलेखासं./जीआइआरसं./PAN No. AACCK3414F (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Shri Pankaj R. Toprani /Ms. Krypa R. Toprani, ARs by प्रत्यथीकीओरसे/Respondentby : Shri Uodal Raj Singh, DR सुनवाईकीत…

Sumitomo Chemical (I) P.Ltd, Mumbai vs. DCIT 1(3)(1), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 6432/MUM/2017[2013-14]Status: DisposedITAT Mumbai27 Jul 2020AY 2013-14

Bench: Shri Saktijit Deyand Shri S. Rifaur Rahman

For Appellant: Ms. Karishma PhatarphekarFor Respondent: Shri Bhoopathi

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J”BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.6432/Mum./2017 (Assessment Year : 2013–14) Sumitomo Chemical India Pvt. Ltd. 195/7, 7th Floor, Moti Mahal ……………. Appellant J.T. Road, Churchgate Mumbai 400 020 PAN–AAECS3750L v/s Dy. Commissioner of Income Tax ……………. Respondent Circl–13(1), Mumbai Assessee by :Ms. Karishma Phatarphekar Revenue by :Shri Bhoopathi Date of Hearing – 06.07.2020 Date of Order – 27.07.2020 O R D E R PER SAKTIJIT DEY. J.M. The captioned appeal has been filed by the assessee challenging t…

Hamon Shriram Cottrell Pvt. Ltd., Mumbai vs. DCIT - 9(2), Mumbai

In the result, all the three appeals are allowed

ITA 4771/MUM/2016[2010-11]Status: DisposedITAT Mumbai27 May 2020AY 2010-11

Section 143(3)Section 144C(5)

…ITA Nos. 3911/Mum/15, 1882/Mum/14 and 4771/Mum/16 Assessment year: 2007-08, 2009-10, 2010-11 Page 1 of 12 IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar VP and Saktijit Dey JM] ITA Nos. 3911/Mum/15, 4771/Mum/16 and 3709/Mum/17 Assessment year: 2007-08, 2010-11 and 2011-12 Hamon Cooling Systems Pvt Ltd ……….............Appellant (earlier known as Hamon Shriram Cotrell Pvt Ltd) 3A-8A, Main Frame, Ground floor, Royal Palms Complex Near Aarey Milk Colony, Goregaon (East) Mumbai 400 065 [PAN:AAACT2254Q] Vs Dy Commissioner of Income Tax Circle 9(2), Mumbai ….……......Respondent Appear…

Hamon Shriram Cottrell P. Ltd, Mumbai vs. ITO WD 10(1)(1), Mumbai

In the result, all the three appeals are allowed

ITA 3911/MUM/2015[2007-08]Status: DisposedITAT Mumbai27 May 2020AY 2007-08

Section 143(3)Section 144C(5)

Wns Global Services P.Ltd, Mumbai vs. DCIT Cir 14(3)(1), Mumbai

In the result, the appeals are partly allowed

ITA 2257/MUM/2017[2012-13]Status: DisposedITAT Mumbai19 Mar 2020AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiita No.2257/Mum/2017 Assessment Year : 2012 -13 Ita No.1955/Mum/2016 Assessment Year : 2011 -12

For Appellant: Shri Porus Kaka & Shri Manish KanthFor Respondent: Shri Kumar Sanjay & Smt. Kavita Kaushik

Section 10ASection 143(3)Section 144C(5)Section 263Section 32(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI Before Shri Rajesh Kumar, Accountant Member & Shri Ram Lal Negi, Judicial Member ITA No.2257/Mum/2017 Assessment Year : 2012 -13 ITA No.1955/Mum/2016 Assessment Year : 2011 -12 WNS Global Services P. Ltd. Dy. CIT Circle 14(3)(1), Pl. No.10, Gate No.4, Mumbai Vs. Godrej & Boyce Complex, Phirojshanagar, LBS Marg, Vikhroli (W), Mumbai 400 079. PAN: AAACW 2598L (Appellant) (Respondent) Appellant By : Shri Porus Kaka & Shri Manish Kanth Respondent By : Shri Kumar Sanjay & Smt. Kavita Kaushik Date of Hearing :31.01.2020 Date of Pronouncement : 19.03.…

Wns Global Services P. Ltd, Mumbai vs. DCIT Cir 14(3)(1), Mumbai

In the result, the appeals are partly allowed

ITA 1955/MUM/2016[2011-12]Status: DisposedITAT Mumbai19 Mar 2020AY 2011-12

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiita No.2257/Mum/2017 Assessment Year : 2012 -13 Ita No.1955/Mum/2016 Assessment Year : 2011 -12

For Appellant: Shri Porus Kaka & Shri Manish KanthFor Respondent: Shri Kumar Sanjay & Smt. Kavita Kaushik

Section 10ASection 143(3)Section 144C(5)Section 263Section 32(1)Section 92C

Barclays Bank Plc, Mumbai vs. Addl DIT (It) 3, Mumbai

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 2941/MUM/2010[2005-06]Status: DisposedITAT Mumbai19 Mar 2020AY 2005-06

Bench: Shri Challa Nagendra Prasad & Shri Rajesh Kumarassessment Year: 2005-06 M/S. Barclays Bank Plc, Additional Director Of 801-808, Ceejay House, Income Tax (International Dr. Annie Besant Road, Vs. Taxation)-3, Worli, Scindia House, Mumbai – 400 018 Ballard Pier, Pan: Aaacu 1414F Mumbai - 400038 (Appellant) (Respondent) Assessment Year: 2005-06 Additional Director Of M/S. Barclays Bank Plc, Income Tax (International 21/23, Maker Chambers Taxation)-3, Vi, Ddit (It)-3(2), Vs. Nariman Point, Scindia House, Mumbai – 21 R.No.132, 1St Floor, Pan: Aaacb 4876G N.M. Road, Mumbai - 400038 (Appellant) (Respondent) Present For: Assessee By : Shri Madhur Agarwal, A.R. Shri Fenil Bhatt, A.R. Revenue By : Shri Avaneesh Tiwari, Sr. D.R. Date Of Hearing : 13.02.2020 Date Of Pronouncement : 19.03.2020 O R D E R

For Appellant: Shri Madhur Agarwal, A.RFor Respondent: Shri Avaneesh Tiwari, Sr. D.R

Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2005-06 M/s. Barclays Bank PLC, Additional Director of 801-808, Ceejay House, Income Tax (International Dr. Annie Besant Road, Vs. Taxation)-3, Worli, Scindia House, Mumbai – 400 018 Ballard Pier, PAN: AAACU 1414F Mumbai - 400038 (Appellant) (Respondent) Assessment Year: 2005-06 Additional Director of M/s. Barclays Bank PLC, Income Tax (International 21/23, Maker Chambers Taxation)-3, VI, DDIT (IT)-3(2), Vs. Nariman Point, Scindia House, Mumb…

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

In the result appeal filed by the assessee stands allowed

ITA 791/MUM/2017[2012-13]Status: DisposedITAT Mumbai03 Feb 2020AY 2012-13

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

Section 92C

…THE INCOME TAX APPELLATE TRIBUNAL “J” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Pawan Singh (JM) I.T.(TP) A. No. 791/Mum/2017 (Assessment Year 2012-13) Megger India Pvt. Ltd. DCIT Circle- Vs. 211, Crystal Paradise 10(2)(2) Veera Desai Road Aayakar Bhavan Andheri West M.K. Road Mumbai-400 053. New Marine Lines Mumbai-400 020. PAN : AAFCM9884N (Appellant) (Respondent) Assessee by None Department by Shri Vodhal Raj Singh Date of Hearing 25.11.2019 Date of Pronouncement 03.02.2020 O R D E R Per Shamim Yahya (AM) :- This appeal by the assessee is directed against order of the assessing officer dated…

L'Oreal India Pvt. Ltd., Mumbai vs. DCIT - Circle- 7(1)(2), Mumbai

In the result assessee's appeal stands allowed

ITA 6848/MUM/2018[2014-15]Status: DisposedITAT Mumbai17 Jan 2020AY 2014-15

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

…THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Pawan Singh (JM) I.T.A. No. 6848/Mum/2018 (Assessment Year 2014-15) L’Oreal India Private Limited DCIT Circle-7(1)(2) Vs. A-Wing, 8th Floor Aayakar Bhavan Marathon Futurex M.K. Road N.M. Joshi Marg New Marine Lines Lower Parel Mumbai-400 020. Mumbai-400 013. PAN : AAACL0738K (Appellant) (Respondent) Assessee by Shri Niraj Sheth Department by Shri Sunil K. Jha Date of Hearing 11.11.2019 Date of Pronouncement 17.01.2020 O R D E R Per Shamim Yahya (AM) :- This appeal by the assessee is directed against the order of Ass…

Ipsos Research P. Ltd, Mumbai vs. Asst CIT 10(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1361/MUM/2017[2012-13]Status: DisposedITAT Mumbai11 Dec 2019AY 2012-13

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm M/S Ipsos Research Pvt. Vs. Acit-2(2)(1), Mumbai Ltd. (In Which Synovate India Private Limited Has Been Amalgamated), Lotus Corporate Park, Unit No.1701, 17Th Floor, F Wing, Off Western Express Highway, Goregaon (East), Mumbai-400063 Pan No.Aaace 1157 B (Appellant) .. (Respondent) Assessee By Shri Nishant Thakkar/Jasmin Annalsadvals Revenue By Shri Manjunath K/Anand Mohan, Citdr Date Of Hearing 29/11/2019 Date Of Pronouncement 11/12/2019

Section 144C(1)Section 144C(5)

…t in the present case the Appellant has infact demonstrated with evidence that services have been rendered and moreover the decision has been rendered before the decision of the jurisdictional High Court in the case of C1T v/s. Lever India Exports Ltd. [2017] 292 CTR 393 and hence the findings in the aforesaid paragraph to the extent they are contrary to the decision of the jurisdictional High Court in the case of Lever India Exports Ltd. (Supra) are no longer good law.  The decisions in the case of Gemplus India Pvt Ltd Gemplus India Pvt Ltd [ITA No. (see para 20), Deloitte Consulting India Pvt. Ltd., 352/Bang…

Howden Insurance Brokers India P.Ltd, Mumbai vs. DCIT (OSD) 3(1), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 6997/MUM/2012[2008-09]Status: DisposedITAT Mumbai13 Sept 2019AY 2008-09

Bench: Shri. M. Balaganesh & Shri Ravish Soodhowden Insurance Brokers India Pvt. Ltd. Dy. Cit- (Osd) 3(1), 6Th Floor, Pennisula Chambers, Pennisula 6Th Floor, Aaykar Bhavan, Vs Corporate Park, Ganpatrao Kadam Mrg, Mumbai 400 020 Lower Parel, Mumbai – 400 013

For Appellant: S/shri Vijay Mehta and Anuj Kisnadwala, A.RsFor Respondent: Shri M.C Omi Ningshen, Sr. D.R

Section 143(3)Section 92C

…expenditure or its allowability u/s 37 of the Act has to be done, the same falls within the exclusive domain of the A.O. Our aforesaid view is fortified by the judgment of the Hon’ble High Court of Bombay in the case of CIT Vs. Lever India Exports Ltd. (2017) 292 CTR 393 (Bom). Now, in the case before us, we find that the TPO had taken the ALP of the aforesaid common corporate costs viz. „managerial services;‟ at nil, for two fold reasons, viz. (i). that, the assessee had not P a g e | 11 incurred any expenditure in respect of „managerial services‟; and (ii). that, no services in lieu of incurring of the impugne…

Loreal India P.Ltd, Mumbai vs. DCIT, Circle 7(1)(2), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 7194/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Aug 2019AY 2013-14

Bench: Shri M.Balaganesh & Shri Ravish Soodm/S L‘Oreal India Pvt. Ltd. Deputy Commissioner Of A-Wing, 8Th Floor, Income Tax, Circle 7(1)(2), Marathan Futurex, Aayakar Bhavan, Vs. N.M. Joshi Marg, Lower Parel, Maharishi Karve Road, Mumbai – 400013 Mumbai - 400020

For Appellant: Shri Niraj Sheth, A.RFor Respondent: Shri Anand Mohan, CIT D.R

Section 143(3)Section 144C(13)Section 4Section 92Section 92B

…P a g e | 1 ITA No.7194/Mum/2017 AY.2013-14 M/s L’Oreal India Pvt. Ltd. Vs. Deputy Commissioner of Income Tax, Circle 7(1)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri M.Balaganesh, Accountant Member and Shri Ravish Sood, Judicial Member M/s L‘Oreal India Pvt. Ltd. Deputy Commissioner of A-Wing, 8th Floor, Income Tax, Circle 7(1)(2), Marathan Futurex, Aayakar Bhavan, Vs. N.M. Joshi Marg, Lower Parel, Maharishi Karve Road, Mumbai – 400013 Mumbai - 400020 PAN – AAACL0738K (Appellant) (Respondent) Appellant by: Shri Niraj Sheth, A.R Respondent by: Shri Anand Mohan, CIT D.R Date of Hearin…

Uniliver India Exports Ltd, Mumbai vs. DCIT RG 1(3)(2), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 2096/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Jul 2019AY 2012-13

Bench: Shri Saktijit Deyand Shri M. Balaganesh

For Appellant: Shri P.J. PardiwalaFor Respondent: Shri Bhupendra Kumar Singh

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J”BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA no.2096/Mum./2017 (Assessment Year : 2012–13) Unilever India Exports Ltd. Unilever House, B.D. Sawant Marg ……………. Appellant Chakala, Andheri (E), Mumbai 400 099 PAN – AAAC1099ID v/s Dy. Commissioner of Income Tax ……………. Respondent Range–1(3)(2), Mumbai S.A. no.29/Mum./2019 (Arising out of ITA no.2096/Mum./2017) (Assessment Year : 2012–13) Unilever India Exports Ltd. Unilever House, B.D. Sawant Marg ……………. Appellant Chakala, Andheri (E), Mumbai 400 099 PAN – AAAC1099ID v…

Smith & Nephew Healthcare P.Ltd, Mumbai vs. ITO 11(2)(3), Mumbai

In the result, appeal is partly allowed

ITA 2028/MUM/2016[2011-12]Status: DisposedITAT Mumbai24 May 2019AY 2011-12

Bench: Shri Saktijit Deyand Shri Rajesh Kumar

For Appellant: Shri M.P. Lohia a/wFor Respondent: Shri Manish Kumar Singh a/w

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA no.2028/Mum./2016 (Assessment Year : 2011–12) Smith & Nephew Healthcare Pvt. Ltd. 501–509, Dynasty Business Park 5th Floor, Kurla Andheri Road ……………. Appellant Andheri (East), Mumbai 400 059 PAN – AAACS8136N v/s Income Tax Officer ……………. Respondent Ward–11(2)(3), Mumbai Revenue by : Shri Manish Kumar Singh a/w Shri Ashim Kumar Modi Assessee by : Shri M.P. Lohia a/w Shri Hemen Chandariya Date of Hearing – 01.03.2019 Date of Order – 24.05.2019 O R D E R PER SAKTIJIT DE…

Cwt India P.Ltd, Mumbai vs. DCIT (OSD) RG 8(1), Mumbai

In the result, appeals filed by the assessee for assessment years 2009-

ITA 1588/MUM/2014[2009-10]Status: DisposedITAT Mumbai01 May 2019AY 2009-10

Bench: Shri R.C. Sharma (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 & Assessment Year: 2012-13 M/S Cwt India Private Limited, The Assistant Commissioner Of Unit No. 2, Raheja Centre, Income Tax-9(2)(2), Ground Floor, Aayakar Bhavan, Free Press Journal Marg, Vs. Mumbai - 400020 Nariman Point, Mumbai – 400021 Pan : Aaaci7084H (Appellant) (Respondent)

For Appellant: Shri Mukesh Butani/For Respondent: Saurabh Deshpande /

Section 115JSection 143Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI BEFORE SHRI R.C. SHARMA (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 & Assessment Year: 2012-13 M/s CWT India Private Limited, The Assistant Commissioner of Unit No. 2, Raheja Centre, Income Tax-9(2)(2), Ground Floor, Aayakar Bhavan, Free Press Journal Marg, Vs. Mumbai - 400020 Nariman Point, Mumbai – 400021 PAN : AAACI7084H (Appellant) (Respondent) Assessee by : Shri Mukesh Butani/ Shreyash Shah (ARs) Shri Jayant Kumar (CIT-DR)/ Revenue by : Saurabh Deshpande / Arun Kumar Singh (DR) D…

The ACIT RG 10(1), Mumbai vs. M/S. Netafim Irrigation India P. Ltd, Mumbai

In the result, appeals are dismissed

ITA 3668/MUM/2008[2003-2004]Status: DisposedITAT Mumbai25 Apr 2019AY 2003-2004

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

For Appellant: Shri K.K. VedFor Respondent: Shri Manish Kumar Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA no.3668/Mum./2008 (Assessment Year : 2003–04) Asstt. Commissioner of Income Tax ……………. Appellant Range–10(1), Mumbai v/s Netafim Irrigation India Pvt. Ltd. 1st Floor, 297, CST Road Vidyanagri, Kalina ……………. Respondent Mumbai 400 098 PAN – AAACE4738J ITA no.4837/Mum./2009 (Assessment Year : 2004–05) Asstt. Commissioner of Income Tax ……………. Appellant Range–10(1), Mumbai v/s Netafim Irrigation India Pvt. Ltd. 1st Floor, 297, CST Road Vidyanagri, Kalina ……………. Respondent M…