CIT v. Pepsico India Cold Drink Ltd.

207 Taxmann 5High Court2012#7281 most cited
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Judgments citing CIT v. Pepsico India Cold Drink Ltd.

DCIT, NEW DELHI vs. M/S. VODAFONE MOBILE SERVICES LTD., NEW DELHI

In the result, revenue’s appeal is dismissed

ITA 4722/DEL/2013[2008-09]Status: DisposedITAT Delhi30 Dec 2015AY 2008-09

Bench: Shri S.V. Mehrotra : & Shri A.T. Varkey:Asstt. Yr: 2008-09 Dcit, Circle 17(1), Vs. M/S Vodafone Mobile Services Ltd., New Delhi. C-4B, Okhla Industrial Area, New Delhi. Pan: Aaacs 4457 Q ( Appellant ) (Respondent) Appellant By : Sh. P. Pardiwala Sr. Adv. Shri Deepak Chopra Adv. Ms. Nena Singh Adv. Respondent By : Shri Nihor Ranjan Pandey Add. Cit (Dr) Date Of Hearing : 05/10/2015. Date Of Order : 30/12/2015. O R D E R Per S.V. Mehrotra, A.M..: This Appeal Has Been Preferred By The Assessee Against The Order Dated 13.5.2013 Passed By The Cit(A)-19, New Delhi Pertaining To Ay 2008-09. Following Grounds Of Appeal Have Been Raised: 2. Brief Facts Of The Case Are That The Assessee Company Was Engaged In The Business Of Providing Cellular Mobile Telephony Network In The Telecom Circle Of Delhi. The Assessee Filed Its Return Of Income Declaring Total Income Of Rs. 5,81,140/-. The Assessment Was Completed At A Total Income Of Rs. 537,13,54,673/-, Inter Alia, By Making Following Additions/ Disallowances: - Disallowance Of Commission Expenditure Rs. 6,24,87,988 - Disallowance Of Advertisement Expenditure Rs. 9,17,179/-

For Appellant: Sh. P. Pardiwala Sr. AdvFor Respondent: Shri Nihor Ranjan Pandey Add. CIT (DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI A.T. VARKEY: JUDICIAL MEMBER Asstt. Yr: 2008-09 DCIT, Circle 17(1), Vs. M/s Vodafone Mobile Services Ltd., New Delhi. C-4B, Okhla Industrial Area, New Delhi. PAN: AAACS 4457 Q ( Appellant ) (Respondent) Appellant by : Sh. P. Pardiwala Sr. Adv. Shri Deepak Chopra Adv. Ms. Nena Singh Adv. Respondent by : Shri Nihor Ranjan Pandey Add. CIT (DR) Date of hearing : 05/10/2015. Date of order : 30/12/2015. O R D E R PER S.V. MEHROTRA, A.M..: This appeal has been preferred by the assessee against the orde…