CIT v. Whirlpool of India Ltd.

64 Taxmann.com 324High Court2015#3178 most cited

What is CIT v. Whirlpool of India Ltd. authority for?

The Delhi High Court's decision in CIT v. Whirlpool of India Ltd. is distinguished from cases where the Bright Line Test (BLT) was used by the Transfer Pricing Officer (TPO) to establish that Advertising, Marketing, and Promotion (AMP) expenditure constituted an international transaction.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Whirlpool of India Ltd · 64 Taxmann.com 324 · AMP expenditure · Bright Line Test · International Transaction · Transfer Pricing Officer · distinguishable facts

Also reported as

242 CTR 245

Sections most often in play

Section 194CSection 234BSection 234CSection 234DSection 271(1)(c)Section 275Section 37(1)Section 40(a)(ia)

Issues it is cited on

bright line testamp expendituresection 92(1)cost plus methodcomparable uncontrolled price methodfunctional analysissection 92c(3)section 80jjasection 92fsection 80jjaamanagement feesbenchmarking analysis

Judgments citing CIT v. Whirlpool of India Ltd.

LG ELECTRONICS INDIA PRIVATE LIMITED,MATHURA ROAD, NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, the appeal of the revenue in ITA No

ITA 433/DEL/2024[2005-06]Status: DisposedITAT Delhi15 Oct 2025AY 2005-06

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…n case of Sony Ericsson Mobile Communications India (P.) Ltd (Supra) to a case of distributor only. The assessee is also engaged both as distributor and licenced manufacturer. 8. The decisions of Hon'ble Delhi High court in the case of Whirlpool of India Ltd (64 Taxmann.com 324), Bausch and Lomb Eyecare India Pvt Ltd. (ITA 643/2014) and Maruti Suzuki India Ltd. 64 Taxmann.com 150, do not support the case of the assessee due to distinguishable facts as highlighted during the course of hearing. In these cases, the BLT was used by the TPO to establish that AMP constituted International Transaction. This is not a cas…

LG ELECTRONICS INDIA PRIVATE LIMITED ,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, the appeal of the revenue in ITA No

ITA 430/DEL/2024[2006-07]Status: DisposedITAT Delhi15 Oct 2025AY 2006-07

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…n case of Sony Ericsson Mobile Communications India (P.) Ltd (Supra) to a case of distributor only. The assessee is also engaged both as distributor and licenced manufacturer. 8. The decisions of Hon'ble Delhi High court in the case of Whirlpool of India Ltd (64 Taxmann.com 324), Bausch and Lomb Eyecare India Pvt Ltd. (ITA 643/2014) and Maruti Suzuki India Ltd. 64 Taxmann.com 150, do not support the case of the assessee due to distinguishable facts as highlighted during the course of hearing. In these cases, the BLT was used by the TPO to establish that AMP constituted International Transaction. This is not a cas…

DCIT, CIRCLE-13(1), NEW DELHI vs. LG ELECTRONICS INDIA PVT. LTD., DELHI

In the result, the appeal of the revenue in ITA No

ITA 2035/DEL/2021[2007-08]Status: DisposedITAT Delhi15 Oct 2025AY 2007-08

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…n case of Sony Ericsson Mobile Communications India (P.) Ltd (Supra) to a case of distributor only. The assessee is also engaged both as distributor and licenced manufacturer. 8. The decisions of Hon'ble Delhi High court in the case of Whirlpool of India Ltd (64 Taxmann.com 324), Bausch and Lomb Eyecare India Pvt Ltd. (ITA 643/2014) and Maruti Suzuki India Ltd. 64 Taxmann.com 150, do not support the case of the assessee due to distinguishable facts as highlighted during the course of hearing. In these cases, the BLT was used by the TPO to establish that AMP constituted International Transaction. This is not a cas…

DCIT, CIRCLE-15(2), NEW DELHI vs. LG ELECTRONICS INDIA PVT. LTD., NEW DELHI

In the result, the appeal of the revenue in ITA No

ITA 1267/DEL/2020[2007-08]Status: DisposedITAT Delhi15 Oct 2025AY 2007-08

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…n case of Sony Ericsson Mobile Communications India (P.) Ltd (Supra) to a case of distributor only. The assessee is also engaged both as distributor and licenced manufacturer. 8. The decisions of Hon'ble Delhi High court in the case of Whirlpool of India Ltd (64 Taxmann.com 324), Bausch and Lomb Eyecare India Pvt Ltd. (ITA 643/2014) and Maruti Suzuki India Ltd. 64 Taxmann.com 150, do not support the case of the assessee due to distinguishable facts as highlighted during the course of hearing. In these cases, the BLT was used by the TPO to establish that AMP constituted International Transaction. This is not a cas…

LG ELECTRONICS INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE-15(2), NEW DELHI

In the result, the appeal of the revenue in ITA No

ITA 9000/DEL/2019[2014-15]Status: DisposedITAT Delhi15 Oct 2025AY 2014-15

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…n case of Sony Ericsson Mobile Communications India (P.) Ltd (Supra) to a case of distributor only. The assessee is also engaged both as distributor and licenced manufacturer. 8. The decisions of Hon'ble Delhi High court in the case of Whirlpool of India Ltd (64 Taxmann.com 324), Bausch and Lomb Eyecare India Pvt Ltd. (ITA 643/2014) and Maruti Suzuki India Ltd. 64 Taxmann.com 150, do not support the case of the assessee due to distinguishable facts as highlighted during the course of hearing. In these cases, the BLT was used by the TPO to establish that AMP constituted International Transaction. This is not a cas…

LG ELECTRONICS INDIA PVT. LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE- 5, NEW DELHI

In the result, the appeal of the revenue in ITA No

ITA 7424/DEL/2018[2013-14]Status: DisposedITAT Delhi15 Oct 2025AY 2013-14

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…n case of Sony Ericsson Mobile Communications India (P.) Ltd (Supra) to a case of distributor only. The assessee is also engaged both as distributor and licenced manufacturer. 8. The decisions of Hon'ble Delhi High court in the case of Whirlpool of India Ltd (64 Taxmann.com 324), Bausch and Lomb Eyecare India Pvt Ltd. (ITA 643/2014) and Maruti Suzuki India Ltd. 64 Taxmann.com 150, do not support the case of the assessee due to distinguishable facts as highlighted during the course of hearing. In these cases, the BLT was used by the TPO to establish that AMP constituted International Transaction. This is not a cas…

LG ELECTRONICS INDIA PVT. LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE- 5, NEW DELHI

In the result, the appeal of the revenue in ITA No

ITA 6838/DEL/2017[2012-13]Status: DisposedITAT Delhi15 Oct 2025AY 2012-13

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…n case of Sony Ericsson Mobile Communications India (P.) Ltd (Supra) to a case of distributor only. The assessee is also engaged both as distributor and licenced manufacturer. 8. The decisions of Hon'ble Delhi High court in the case of Whirlpool of India Ltd (64 Taxmann.com 324), Bausch and Lomb Eyecare India Pvt Ltd. (ITA 643/2014) and Maruti Suzuki India Ltd. 64 Taxmann.com 150, do not support the case of the assessee due to distinguishable facts as highlighted during the course of hearing. In these cases, the BLT was used by the TPO to establish that AMP constituted International Transaction. This is not a cas…

M/S LG ELECTRONICS INDIA PVT. LTD.,,NEW DELHI vs. DCIT, NOIDA

In the result, the appeal of the revenue in ITA No

ITA 991/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Oct 2025AY 2011-12

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…n case of Sony Ericsson Mobile Communications India (P.) Ltd (Supra) to a case of distributor only. The assessee is also engaged both as distributor and licenced manufacturer. 8. The decisions of Hon'ble Delhi High court in the case of Whirlpool of India Ltd (64 Taxmann.com 324), Bausch and Lomb Eyecare India Pvt Ltd. (ITA 643/2014) and Maruti Suzuki India Ltd. 64 Taxmann.com 150, do not support the case of the assessee due to distinguishable facts as highlighted during the course of hearing. In these cases, the BLT was used by the TPO to establish that AMP constituted International Transaction. This is not a cas…

DCIT, NOIDA vs. M/S. L.G. ELECTRONICS INDIA PVT. LTD., GREATER NOIDA

In the result, the appeal of the revenue in ITA No

ITA 1969/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Oct 2025AY 2011-12

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…n case of Sony Ericsson Mobile Communications India (P.) Ltd (Supra) to a case of distributor only. The assessee is also engaged both as distributor and licenced manufacturer. 8. The decisions of Hon'ble Delhi High court in the case of Whirlpool of India Ltd (64 Taxmann.com 324), Bausch and Lomb Eyecare India Pvt Ltd. (ITA 643/2014) and Maruti Suzuki India Ltd. 64 Taxmann.com 150, do not support the case of the assessee due to distinguishable facts as highlighted during the course of hearing. In these cases, the BLT was used by the TPO to establish that AMP constituted International Transaction. This is not a cas…

DCIT CORPORATE CIRCLE 1(2), CHENNAI vs. CONSOLIDATED CONSTRUCTION CONSORTIUM LTD., CHENNAI

In the result, the appeals filed by the Revenue in ITA Nos

ITA 845/CHNY/2019[2010-11]Status: DisposedITAT Chennai30 Aug 2023AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri T. Vasanthan, CIT
Section 143(3)

…e and ascertained liability. On the basis of relevant facts the provision cannot be treated as a contingent liability and therefore, the same was allowable as deduction. Same view was taken by the Delhi High Court in the case of CIT vs Whirlpool of India Ltd, 242 CTR 245, wherein held that the assessee consistently making provision for warranty on the basis of actuarial valuation in respect of machines sold during the year could not be precluded from revising this provision after taking into consideration that warranty period of the goods sold under warranty was exceeding and provision already provided in a parti…

M/S CONSOLIDATED CONSTRUCTION CONSORTIUM LTD,CHENNAI vs. DCIT CORPORATE CIRCLE 1 (2), CHENNAI

In the result, the appeals filed by the Revenue in ITA Nos

ITA 399/CHNY/2019[2010-11]Status: DisposedITAT Chennai30 Aug 2023AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri T. Vasanthan, CIT
Section 143(3)

…e and ascertained liability. On the basis of relevant facts the provision cannot be treated as a contingent liability and therefore, the same was allowable as deduction. Same view was taken by the Delhi High Court in the case of CIT vs Whirlpool of India Ltd, 242 CTR 245, wherein held that the assessee consistently making provision for warranty on the basis of actuarial valuation in respect of machines sold during the year could not be precluded from revising this provision after taking into consideration that warranty period of the goods sold under warranty was exceeding and provision already provided in a parti…

CORP CIRCLE-1(2), CHENNAI vs. CCCL-EDAC ENERGY LTD, CHENNAI

In the result, the appeal filed by the Revenue is dismissed

ITA 3223/CHNY/2018[2012-13]Status: DisposedITAT Chennai14 Dec 2022AY 2012-13

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalआयकरअपीलसं./Ita No.: 3223/Chny/2018 िनधा"रण वष"/Assessment Year: 2012 - 13 The Dcit, Cccl-Edac Energy Ltd., Corporate Circle 1(2), Vs. 88, Spic House, Mount Road, Chennai. Guindy, Chennai – 600 032. Pan: Aaecc 0167F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Hema Bhupal, Jcit ""यथ" क" ओर से/Respondent By : Shri G. Tarun, Advocate सुनवाई क" तार"ख/Date Of Hearing : 14.12.2022 घोषणा क" तार"ख/Date Of Pronouncement : 14.12.2022 आदेश /O R D E R Per Mahavir Singh: This Appeal By The Revenue Is Arising Out Of The Order Of Commissioner Of Income Tax (Appeals) – 1, Chennai In Ita No.264/Cit(A)-1/2014-15 Dated 24.08.2018. The Assessment Was Framed By The Acit. Corporate Circle 1(2), Chennai For The Assessment Year 2012-13 U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) Vide Order Dated 31.12.2014. 2. The Only Issue In This Appeal Of Revenue Is Against The Order Of Cit(A) Deleting The Addition Made By Ao On Retention Money Held By Contractee. For This, Revenue Has Raised The Following Two Effective Grounds:- “2. The Ld. Cit(A) Failed To Appreciate On The Facts & Circumstances Of The Case That Retention Money Held By Contractees Of The Assessee Having Been Excluded From The Computation Of Total Income, The Claim Of Expenditure Retention Money Payable To Its Sub-Contractors Can Only Be Allowable On Payment & Not On Accrual.

For Appellant: Shri D. Hema Bhupal, JCITFor Respondent: Shri G. Tarun, Advocate
Section 143(3)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 3223/CHNY/2018 िनधा"रण वष"/Assessment Year: 2012 - 13 The DCIT, CCCL-EDAC Energy Ltd., Corporate Circle 1(2), vs. 88, SPIC House, Mount Road, Chennai. Guindy, Chennai – 600 032. PAN: AAECC 0167F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri D. Hema Bhupal, JCIT ""यथ" क" ओर से/Respondent by : Shri G. Tarun, Advocate स…

AMADEUS INDIA PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE 2(2), NEW DELHI

In the result, the appeal of assessee are allowed

ITA 8700/DEL/2019[2015-16]Status: DisposedITAT Delhi31 May 2021AY 2015-16

Bench: Sh. Anil Chaturvedi & Sh. Amit Shukla(Through Video Conferencing) Amadeus India Pvt. Ltd., Vs. Acit E-9, Connaught Hose, Circle – 2(2), Connaught Place, New Delhi New Delhi - 110001 Pan No. Aaaca 0364 L (Appellant) (Respondent) Assessee By Shri Taran Deep Singh, Adv. Revenue By Shri Surender Pal, Cit-D.R. Date Of Hearing: 18/05/2021 Date Of Pronouncement: 31/05/2021 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 19.09.2019 Of The Asst. Commissioner Of Income Tax, Circle-2(2), Delhi Under Section 143(3) R.W.S 144C(13) Of The Act Pursuant To The Direction Of Dispute Resolution Panel (Drp) – 1, Delhi For Assessment Year 2015-16. 2. The Relevant Facts As Culled From The Material On Records Are As Under :

Section 143(2)Section 143(3)Section 144CSection 144C(2)Section 144C(5)Section 92BSection 92CSection 92C(3)Section 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Amadeus India Pvt. Ltd., Vs. ACIT E-9, Connaught Hose, Circle – 2(2), Connaught Place, New Delhi New Delhi - 110001 PAN No. AAACA 0364 L (APPELLANT) (RESPONDENT) Assessee by Shri Taran Deep Singh, Adv. Revenue by Shri Surender Pal, CIT-D.R. Date of hearing: 18/05/2021 Date of Pronouncement: 31/05/2021 ORDER PER ANIL CHATURVEDI, AM: This appeal filed by the assessee is directed against the order dated 19.09.2019 of the Asst. Commissioner…

AMADEUS INDIA PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 2(2), NEW DELHI

In the result, appeal of the assessee in ITA No

ITA 7376/DEL/2018[2014-15]Status: DisposedITAT Delhi08 Mar 2021AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2014-15]

For Appellant: Shri Tarandeep Singh, AdvFor Respondent: Shri Surender Pal, CIT-DR
Section 143(3)Section 14ASection 92F

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-1’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [A.Y 2014-15] Amadeus India Pvt Ltd Vs. The A.C.I.T E – 9, Connaught House Circle 2(2) Connaught Place New Delhi New Delhi PAN: AAACA 0364 L [Appellant] [Respondent] Assessee by : Shri Tarandeep Singh, Adv Revenue by : Shri Surender Pal, CIT-DR Date of Hearing : 02.03.2021 Date of Pronouncement : 08.03.2021 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the assessee is preferred against the order dated 29.10.2018 framed u/s 143(3…

M/S MSD PHARMACEUTICALS (P) LTD,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 1423/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Dec 2019AY 2010-11

Bench: Ms. Sushma Chowla & Dr. B.R.R. Kumar

For Appellant: Ms. Rashmi Chopra, Adv &For Respondent: Sh. Sanjay I. Bara, CIT DR
Section 143(3)Section 144C(1)Section 92Section 92C

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “आई-1”, "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘I-1’, NEW DELHI सु"ी सुषमा चावला, "या"यक सद"य एवं डॉ. बी आर आर कुमार, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1423/Del/2015 "नधा"रण वष" / Assessment Year: 2010-11 …..........अपीलाथ"/Appellant MSD Pharmaceuticals (P) Ltd 15444, Level 15 Eros Corporate Towers Nehru Place, New Delhi PAN-AAECM1106C vs The DCIT, Circle-17(1), New Delhi …………. ""यथ" / Respondent अपीलाथ" क" ओर से / Appellant by : Ms. Rashmi Chopra, Adv & Sh. Harpreet…

M/S. ADIDAS INDIA MARKETING PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result the Cross Objection filed by assessee stands partly allowed for statistical purposes

ITA 3727/DEL/2014[2006-07]Status: DisposedITAT Delhi27 May 2019AY 2006-07

Bench: Shri G.D.Agrawal & Smt. Beena A Pillaiay: 2006-07 Adidas India Marketing Pvt.Ltd. Vs. Ito, Co.Ward 1(2) Office No.6, 2Nd Floor, Sector B New Delhi Pocket No.7, Plot No.11 Vasant Kunj New Delhi 110 070 Pan: Aaaca5313P Ay: 2007-08 Ito, Co.Ward 1(2) Vs. Adidas India Marketing Pvt.Ltd. New Delhi Office No.6, 2Nd Floor, Sector B Pocket No.7, Plot No.11 Vasant Kunj New Delhi 110 070

For Appellant: Shri Ajay Vohra, Sr.AdvFor Respondent: Sh. Sanjay I Bara, CIT, D.R
Section 143(3)Section 143(3)(ii)Section 144CSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘I-1’, NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT AND SMT. BEENA A PILLAI, JUDICIAL MEMBER AY: 2006-07 Adidas India Marketing Pvt.Ltd. vs. ITO, Co.Ward 1(2) Office No.6, 2nd Floor, Sector B New Delhi Pocket No.7, Plot No.11 Vasant Kunj New Delhi 110 070 PAN: AAACA5313P AY: 2007-08 ITO, Co.Ward 1(2) vs. Adidas India Marketing Pvt.Ltd. New Delhi Office No.6, 2nd Floor, Sector B Pocket No.7, Plot No.11 Vasant Kunj New Delhi 110 070 Cross Objection No.85/Del/2013 (In ITA No. 2770/Del/2012) AY: 2007-08 Adidas India Marketing Pvt.Ltd. vs. ITO, Co.Ward 1(2) O…

M/S. ADIDAS INDIA MARKETING (P) LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result the Cross Objection filed by assessee stands partly allowed for statistical purposes

ITA 29/DEL/2014[2008-09]Status: DisposedITAT Delhi27 May 2019AY 2008-09

Bench: Shri G.D.Agrawal & Smt. Beena A Pillaiay: 2006-07 Adidas India Marketing Pvt.Ltd. Vs. Ito, Co.Ward 1(2) Office No.6, 2Nd Floor, Sector B New Delhi Pocket No.7, Plot No.11 Vasant Kunj New Delhi 110 070 Pan: Aaaca5313P Ay: 2007-08 Ito, Co.Ward 1(2) Vs. Adidas India Marketing Pvt.Ltd. New Delhi Office No.6, 2Nd Floor, Sector B Pocket No.7, Plot No.11 Vasant Kunj New Delhi 110 070

For Appellant: Shri Ajay Vohra, Sr.AdvFor Respondent: Sh. Sanjay I Bara, CIT, D.R
Section 143(3)Section 143(3)(ii)Section 144CSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘I-1’, NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT AND SMT. BEENA A PILLAI, JUDICIAL MEMBER AY: 2006-07 Adidas India Marketing Pvt.Ltd. vs. ITO, Co.Ward 1(2) Office No.6, 2nd Floor, Sector B New Delhi Pocket No.7, Plot No.11 Vasant Kunj New Delhi 110 070 PAN: AAACA5313P AY: 2007-08 ITO, Co.Ward 1(2) vs. Adidas India Marketing Pvt.Ltd. New Delhi Office No.6, 2nd Floor, Sector B Pocket No.7, Plot No.11 Vasant Kunj New Delhi 110 070 Cross Objection No.85/Del/2013 (In ITA No. 2770/Del/2012) AY: 2007-08 Adidas India Marketing Pvt.Ltd. vs. ITO, Co.Ward 1(2) O…

ITO, NEW DELHI vs. M/S. ADIDAS INDIA MARKETING (P) LTD., NEW DELHI

In the result the Cross Objection filed by assessee stands partly allowed for statistical purposes

ITA 2770/DEL/2012[2007-08]Status: DisposedITAT Delhi27 May 2019AY 2007-08

Bench: Shri G.D.Agrawal & Smt. Beena A Pillaiay: 2006-07 Adidas India Marketing Pvt.Ltd. Vs. Ito, Co.Ward 1(2) Office No.6, 2Nd Floor, Sector B New Delhi Pocket No.7, Plot No.11 Vasant Kunj New Delhi 110 070 Pan: Aaaca5313P Ay: 2007-08 Ito, Co.Ward 1(2) Vs. Adidas India Marketing Pvt.Ltd. New Delhi Office No.6, 2Nd Floor, Sector B Pocket No.7, Plot No.11 Vasant Kunj New Delhi 110 070

For Appellant: Shri Ajay Vohra, Sr.AdvFor Respondent: Sh. Sanjay I Bara, CIT, D.R
Section 143(3)Section 143(3)(ii)Section 144CSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘I-1’, NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT AND SMT. BEENA A PILLAI, JUDICIAL MEMBER AY: 2006-07 Adidas India Marketing Pvt.Ltd. vs. ITO, Co.Ward 1(2) Office No.6, 2nd Floor, Sector B New Delhi Pocket No.7, Plot No.11 Vasant Kunj New Delhi 110 070 PAN: AAACA5313P AY: 2007-08 ITO, Co.Ward 1(2) vs. Adidas India Marketing Pvt.Ltd. New Delhi Office No.6, 2nd Floor, Sector B Pocket No.7, Plot No.11 Vasant Kunj New Delhi 110 070 Cross Objection No.85/Del/2013 (In ITA No. 2770/Del/2012) AY: 2007-08 Adidas India Marketing Pvt.Ltd. vs. ITO, Co.Ward 1(2) O…

M/S YAKULT DANONE INDIA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result appeal filed by assessee stands allowed

ITA 996/DEL/2016[2011-12]Status: DisposedITAT Delhi29 Mar 2019AY 2011-12

Bench: Shri R.K.Panda & Smt. Beena A Pillaia.Y. 2011-12 Yakult Danone India P Ltd. D.C.I.T. Circle 27(1) 16, 1St Floor Vs. New Delhi Community Centre Okhla Industrial Area, Phase I New Delhi

Section 143Section 144CSection 92BSection 92CSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: Bench I-2 NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER A.Y. 2011-12 Yakult Danone India P Ltd. D.C.I.T. Circle 27(1) 16, 1st Floor vs. New Delhi Community Centre Okhla Industrial Area, Phase I New Delhi PAN: AAACY2585R (Appellant) (Respondent) Assessee by Sh. Himanshu Sinha, Adv. & Ms.Vrinda, Adv. Revenue by Sh. HK Choudhary, CIT, D.R. Date of Hearing 20/02/2019 Date of 29/03/2019 Pronouncement ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against final assessment ord…

AMADEUS INDIA PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 2(2), NEW DELHI

In the result, ITA NO. 7691/Del/2017 stands allowed

ITA 7691/DEL/2017[2013-14]Status: DisposedITAT Delhi27 Feb 2019AY 2013-14

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh & Tarun Singh, AdvFor Respondent: Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr
Section 144CSection 92BSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Stay Application no. 475-476/Del/2018 (Arising out of ITA no. 1811 & 7691/Del/2017) (Assessment Year: 2012-13, 2013-14) Amadeus India Pvt. Ltd. Vs. ACIT, New Delhi E-9, Connaught House, Connaught Place, New Delhi PAN : AAACA0364L Appellant Respondent Assessee by : Sh. Tarundeep Singh & Tarun Singh, Adv. Revenue by : Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr. Mishra, Sr. DR Date of Hearing 30.01.2019 Date of Pronouncement 27.02.2019 Assessment Year : 20…

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