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.

Elkem South Asia P.Ltd, Navi Mumbai vs. DCIT (OSD)RG 10(1), Mumbai

In the result, appeal is allowed

ITA 1070/MUM/2014[2008-09]Status: DisposedITAT Mumbai22 Apr 2019AY 2008-09

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Nitesh JoshiFor Respondent: Shri T. Roumuan Paite

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.1070/Mum./2014 (Assessment Year : 2008–09) Elkem South Asia Pvt. Ltd. (Formerly known as Orkla India P. Ltd.) 307/308, B–Wing, 3rd Floor ……………. Appellant BSEL Tech Park, Sector–30 Navi Mumbai 400 705 PAN – AAACE2668M v/s Dy. Commissioner of Income Tax ……………. Respondent (OSD), Range–10(1), Mumbai Assessee by : Shri Nitesh Joshi Revenue by : Shri T. Roumuan Paite Date of Hearing – 23.01.2019 Date of Order – 22.04.2019 O R D E R PER SAKTIJIT DEY. J.M. The a…

M/S. Aquatech Systems (Asia) Priavate Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of assessee is partly allowed

ITA 610/PUN/2016[2011-12]Status: DisposedITAT Pune28 Feb 2019AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.610/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

For Appellant: Smt. Karishma PhatarphekarFor Respondent: Shri Rajiv Kumar
Section 143(3)Section 234ASection 271(1)(c)Section 274Section 92CSection 92C(1)Section 92C(3)

…us services. Our attention was drawn to the contents of each of the agreement separately at pages 289, 290 and 291 of Paper Book. She then placed reliance on the following decisions of the Hon’ble Bombay High Court:- i) CIT Vs. Lever India Exports Ltd. (2017) 292 CTR 393 (Bom) ii) CIT Vs. Johnson & Johnson Ltd. (2017) 80 taxmann.com 337(Bom) iii) CIT Vs. Kodak India (P.) Ltd. (2016) 288 CTR 46 (Bom) iv) M/s. Eaton Fluid Power Ltd. Vs. ACIT in ITA No.45/PUN/2013, relating to assessment year 2008-09, order dated 12.03.2018 12. We have heard the rival contentions and perused the record. The assessee has filed the p…

Loreal India P.Ltd, Mumbai vs. Asst CIT Cir 7(1)(2), Mumbai

In the result, ground no. 22 to 27 is allowed for statistical purpose

ITA 1417/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Jan 2019AY 2012-13

Bench: Shri Pawan Singh & Shri Rajesh Kumarm/S L’Oreal India Pvt. Ltd. Acit-7(1)(2) A-Wing, 8Th Floor, Marathon Room No. 130, Ground Floor, Futurex, N.M. Joshi Marg, Aayakar Bhavan, M.K. Road, Lower Parel, Mumbai-400020. Vs. Mumbai-400013. Pan: Aaacl0738K Appellant Respondent Appellant By : Shri Percy J. Pardiwala Sr. Advocate With Shri Hiten Chande Advocate Respondent By : Shri Anand Mohan (Cit-Dr) Date Of Hearing : 19.12.2018 Date Of Pronouncement : 30.01.2019

For Appellant: Shri Percy J. Pardiwala Sr. AdvocateFor Respondent: Shri Anand Mohan (CIT-DR)
Section 143(3)Section 144CSection 254(1)Section 92B

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER M/s L’Oreal India Pvt. Ltd. ACIT-7(1)(2) A-Wing, 8th Floor, Marathon Room No. 130, Ground Floor, Futurex, N.M. Joshi Marg, Aayakar Bhavan, M.K. Road, Lower Parel, Mumbai-400020. Vs. Mumbai-400013. PAN: AAACL0738K Appellant Respondent Appellant by : Shri Percy J. Pardiwala Sr. Advocate With Shri Hiten Chande Advocate Respondent by : Shri Anand Mohan (CIT-DR) Date of Hearing : 19.12.2018 Date of Pronouncement : 30.01.2019 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PA…

At&S India Private Limited, Karnataka vs. D.C.I.T., Circle-11(1), Kolkata

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

ITA 69/KOL/2018[2013-14]Status: DisposedITAT Kolkata10 Oct 2018AY 2013-14

Bench: Shri S. S. Godara, Jm & Dr. A.L.Saini, Am At&S India Private Limited Vs. Dcit, Circle 11(1), Kolkata P-7, Chowringhee Square, 12A, Industrial Area, Nanjangud – 571 301 Kolkata – 700 069. Mysore District, Karnataka, India "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeca 2930 J (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Shri Anup Sinha & Ms. Rituparna Sinha, ARFor Respondent: Shri P.K. Srihari, CIT, DR
Section 143(3)Section 144C(13)Section 37(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A.L.SAINI, AM AT&S India Private Limited Vs. DCIT, Circle 11(1), Kolkata P-7, Chowringhee Square, 12A, Industrial Area, Nanjangud – 571 301 Kolkata – 700 069. Mysore District, Karnataka, India "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECA 2930 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Appellant by : Shri Anup Sinha & Ms. Rituparna Sinha, AR Revenue by : Shri P.K. Srihari, CIT, DR सुनवाई क" तार"ख / Date of Hearing : 16/08/2018 घोषणा क" तार"ख/Date of Pronouncement: 10/10/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, A…

M/S. Eaton Power Quality Private Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of assessee in ITA No

ITA 1373/PUN/2014[2007-08]Status: DisposedITAT Pune11 Sept 2018AY 2007-08

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar
Section 143(3)

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.119/PUN/2013 ननधाारण र्वर्ा / Assessment Year : 2008-09 M/s. Eaton Power Quality Private Limited, 145, Off Mumbai-Pune Road, Pimpri, Pune – 411018 PAN : AAACC6943R .......अऩीऱाथी / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle – 4, Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.1373/PUN/2014 ननधाारण र्वर्ा / Assessmen…

M/S Eaton Power Quality P.Ltd., Pune vs. ACIT, Pune

In the result, the appeal of assessee in ITA No

ITA 119/PUN/2013[2008-09]Status: DisposedITAT Pune11 Sept 2018AY 2008-09

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar
Section 143(3)

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.119/PUN/2013 ननधाारण र्वर्ा / Assessment Year : 2008-09 M/s. Eaton Power Quality Private Limited, 145, Off Mumbai-Pune Road, Pimpri, Pune – 411018 PAN : AAACC6943R .......अऩीऱाथी / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle – 4, Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.1373/PUN/2014 ननधाारण र्वर्ा / Assessmen…

At&S India Private Limited vs. D.C.I.T., Circle-11(1), Kolkata

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

ITA 77/KOL/2017[2012-13]Status: DisposedITAT Kolkata11 May 2018AY 2012-13

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.77/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13) At & S India (P) Ltd. Vs. D.C.I.T, Circle-11(1), Kolkata

For Appellant: Smt. Rituparna Sinha, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 143(3)Section 144CSection 37Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.77/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13) AT & S India (P) Ltd. Vs. D.C.I.T, Circle-11(1), Kolkata Aayakar Bhawan, P-7, 12A Industrial Area, Nanjangud – 571301, Mysore District, Karnataka, Chowringhee Square, India. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AAECA 2930 J (Appellant) .. (Respondent) Appellant by :Smt. Rituparna Sinha, AR Respondent by :Shri G. Mallikarjuna, CIT(DR) सुनवाईक"तार"ख/ Date of Hearing : 05/04/2018 घोषणाक"तार"ख/Date of Pronouncement : 11/05/2…

DCIT(It) 1(2)(1), Mumbai vs. Barclays Bank Plc, Mumbai

In the result, both the appeals of the Revenue are dismissed and that of the assessee are allowed

ITA 2306/MUM/2015[2009-10]Status: DisposedITAT Mumbai13 Apr 2018AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am Barclays Bank Plc Additional Director Of 9Th Floor, Nirlon Knowledge Income-Tax, (International Park, Block 6, Western Taxation)-3, Scindia House, Vs. Express Highway, Goregaon Ballrd Estate, N.M. Road, East, Mumbai-400 063 Mumbai -400 038 Appellant .. Respondent Pan No. Aaacb4876G Dy. Commissioner Of Income Barclays Bank Plc Tax (It)-1(2)(1), Room No. 8Th Floor, Ceejay House, 118, 1St Floor, Scindia House, Shivsagar Estate, Dr. Annie Vs. N.M. Road, Ballard Estate, Besant Road, Worli, Mumbai-400 038 Mumbai-400 018 Appellant .. Respondent Barclays Bank Plc Additional Director Of 9Th Floor, Nirlon Knowledge Income-Tax, (International Park, Block 6, Western Taxation)-3, Scindia House, Vs. Express Highway, Goregaon Ballrd Estate, N.M. Road, East, Mumbai-400 063 Mumbai -400 038 Appellant .. Respondent Dy. Commissioner Of Income Barclays Bank Plc Tax (It)-1(2)(1), Room No. 8Th Floor, Ceejay House, 118, 1St Floor, Scindia House, Shivsagar Estate, Dr. Annie Vs. N.M. Road, Ballard Estate, Besant Road, Worli, Mumbai-400 038 Mumbai-400 018 Appellant .. Respondent

For Appellant: Madhur Agarwal, ARFor Respondent: V.Janardhanan, DR
Section 143(3)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI MANOJ KUMAR AGGARWAL, AM Barclays Bank PLC Additional Director of 9th Floor, Nirlon Knowledge Income-Tax, (International Park, Block 6, Western Taxation)-3, Scindia House, Vs. Express Highway, Goregaon Ballrd Estate, N.M. Road, East, Mumbai-400 063 Mumbai -400 038 Appellant .. Respondent PAN No. AAACB4876G Dy. Commissioner of Income Barclays Bank PLC Tax (IT)-1(2)(1), Room No. 8th Floor, Ceejay House, 118, 1st Floor, Scindia House, Shivsagar Estate, Dr. Annie Vs. N.M. Road, Ballard Estate, Besant Road, Worli, Mumbai-400 03…

DCIT(It) 1(2)(1), Mumbai vs. Barclays Bank Plc, Mumbai

In the result, both the appeals of the Revenue are dismissed and that of the assessee are allowed

ITA 2305/MUM/2015[2008-09]Status: DisposedITAT Mumbai13 Apr 2018AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am Barclays Bank Plc Additional Director Of 9Th Floor, Nirlon Knowledge Income-Tax, (International Park, Block 6, Western Taxation)-3, Scindia House, Vs. Express Highway, Goregaon Ballrd Estate, N.M. Road, East, Mumbai-400 063 Mumbai -400 038 Appellant .. Respondent Pan No. Aaacb4876G Dy. Commissioner Of Income Barclays Bank Plc Tax (It)-1(2)(1), Room No. 8Th Floor, Ceejay House, 118, 1St Floor, Scindia House, Shivsagar Estate, Dr. Annie Vs. N.M. Road, Ballard Estate, Besant Road, Worli, Mumbai-400 038 Mumbai-400 018 Appellant .. Respondent Barclays Bank Plc Additional Director Of 9Th Floor, Nirlon Knowledge Income-Tax, (International Park, Block 6, Western Taxation)-3, Scindia House, Vs. Express Highway, Goregaon Ballrd Estate, N.M. Road, East, Mumbai-400 063 Mumbai -400 038 Appellant .. Respondent Dy. Commissioner Of Income Barclays Bank Plc Tax (It)-1(2)(1), Room No. 8Th Floor, Ceejay House, 118, 1St Floor, Scindia House, Shivsagar Estate, Dr. Annie Vs. N.M. Road, Ballard Estate, Besant Road, Worli, Mumbai-400 038 Mumbai-400 018 Appellant .. Respondent

For Appellant: Madhur Agarwal, ARFor Respondent: V.Janardhanan, DR
Section 143(3)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI MANOJ KUMAR AGGARWAL, AM Barclays Bank PLC Additional Director of 9th Floor, Nirlon Knowledge Income-Tax, (International Park, Block 6, Western Taxation)-3, Scindia House, Vs. Express Highway, Goregaon Ballrd Estate, N.M. Road, East, Mumbai-400 063 Mumbai -400 038 Appellant .. Respondent PAN No. AAACB4876G Dy. Commissioner of Income Barclays Bank PLC Tax (IT)-1(2)(1), Room No. 8th Floor, Ceejay House, 118, 1st Floor, Scindia House, Shivsagar Estate, Dr. Annie Vs. N.M. Road, Ballard Estate, Besant Road, Worli, Mumbai-400 03…

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

In the result, both the appeals of the Revenue are dismissed and that of the assessee are allowed

ITA 2245/MUM/2015[2008-09]Status: DisposedITAT Mumbai13 Apr 2018AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am Barclays Bank Plc Additional Director Of 9Th Floor, Nirlon Knowledge Income-Tax, (International Park, Block 6, Western Taxation)-3, Scindia House, Vs. Express Highway, Goregaon Ballrd Estate, N.M. Road, East, Mumbai-400 063 Mumbai -400 038 Appellant .. Respondent Pan No. Aaacb4876G Dy. Commissioner Of Income Barclays Bank Plc Tax (It)-1(2)(1), Room No. 8Th Floor, Ceejay House, 118, 1St Floor, Scindia House, Shivsagar Estate, Dr. Annie Vs. N.M. Road, Ballard Estate, Besant Road, Worli, Mumbai-400 038 Mumbai-400 018 Appellant .. Respondent Barclays Bank Plc Additional Director Of 9Th Floor, Nirlon Knowledge Income-Tax, (International Park, Block 6, Western Taxation)-3, Scindia House, Vs. Express Highway, Goregaon Ballrd Estate, N.M. Road, East, Mumbai-400 063 Mumbai -400 038 Appellant .. Respondent Dy. Commissioner Of Income Barclays Bank Plc Tax (It)-1(2)(1), Room No. 8Th Floor, Ceejay House, 118, 1St Floor, Scindia House, Shivsagar Estate, Dr. Annie Vs. N.M. Road, Ballard Estate, Besant Road, Worli, Mumbai-400 038 Mumbai-400 018 Appellant .. Respondent

For Appellant: Madhur Agarwal, ARFor Respondent: V.Janardhanan, DR
Section 143(3)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI MANOJ KUMAR AGGARWAL, AM Barclays Bank PLC Additional Director of 9th Floor, Nirlon Knowledge Income-Tax, (International Park, Block 6, Western Taxation)-3, Scindia House, Vs. Express Highway, Goregaon Ballrd Estate, N.M. Road, East, Mumbai-400 063 Mumbai -400 038 Appellant .. Respondent PAN No. AAACB4876G Dy. Commissioner of Income Barclays Bank PLC Tax (IT)-1(2)(1), Room No. 8th Floor, Ceejay House, 118, 1st Floor, Scindia House, Shivsagar Estate, Dr. Annie Vs. N.M. Road, Ballard Estate, Besant Road, Worli, Mumbai-400 03…

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

Appeals of the assessee stand partly allowed and the appeals of the AO are dismissed

ITA 4030/MUM/2014[2007-08]Status: DisposedITAT Mumbai12 Jan 2018AY 2007-08
For Appellant: S/Shri Nishant Thakkar/Hiten Chande/Ms. Jasmin AmalsadwalaFor Respondent: Shri Jayant Kumar- DR
Section 40

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “केकेकेके” खंडपीठ खंडपीठ मेमेमेमे आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी सव"ी राजे"" राजे"",लेखा लेखा सद"य सद"य एवं एवं अमरजीत अमरजीत "सह "सह, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं अमरजीत अमरजीत "सह "सह "याियक "याियक सद"य सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./178/Mum/2011,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2006-07 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर अपी…