Commissioner of Central Excise v. Detergents India Ltd.

7 SCC 198Reported decision2015#12927 most cited

8

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 143(2)Section 260A Section 37 Section 92CA(1)

Judgments citing Commissioner of Central Excise v. Detergents India Ltd.

Bharat Petroleum Corporation Ltd vs. Commissioner of Central Excise Nashik Commissionerate

The appeals are partly allowed;

C.A. No.-005642-005642 - 2009Supreme Court20 Jan 2025

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

…e same has been executed as per the directions of the Ministry of Petroleum and Natural Gas. He also submitted that recourse could not have been taken to the extended period of limitation as there was no suppression of material facts by IOCL. 8 (2015) 7 SCC 198 Civil Appeal No.5642 of 2009 etc. Page 14 of 31 20. Shri Balbir Singh, learned ASG appearing for the Revenue submitted that neither in the case of Hindustan Petroleum Corporation Ltd1 nor in the case of Bharat Petroleum Corporation Ltd. v. Commissioner of Central Excise, Nashik9, the interpretation of various clauses in the MOU has…

Bausch & Lomb Eyecare (India) Pvt. Ltd

The appeals of the Assessee are allowed and the appeals of the Revenue

ITA/165/2015HC Delhi23 Dec 2015

…if the AMP activity was to be considered a benchmarked ‘function’ without prejudice to the Assessee’s contention that it could not. Reliance was placed on the decision of the Supreme Court in Commissioner of Central Excise v. Detergents India Ltd. (2015) 7 SCC 198. 36. Mr. Rao further submitted that since the Assessee had in its TP study already declared the transactions of import, export and warranty etc., the alleged incidental benefit to the AE due to the Assessee’s AMP expenditure could at best be one of the several functions of such ‘arrangement'. In the TP study, the Assessee had already benchm…

Bausch & Lomb Eyecare (India) Pvt. Ltd

The appeals of the Assessee are allowed and the appeals of the Revenue

ITA/677/2014HC Delhi23 Dec 2015

…if the AMP activity was to be considered a benchmarked ‘function’ without prejudice to the Assessee’s contention that it could not. Reliance was placed on the decision of the Supreme Court in Commissioner of Central Excise v. Detergents India Ltd. (2015) 7 SCC 198. 36. Mr. Rao further submitted that since the Assessee had in its TP study already declared the transactions of import, export and warranty etc., the alleged incidental benefit to the AE due to the Assessee’s AMP expenditure could at best be one of the several functions of such ‘arrangement'. In the TP study, the Assessee had already benchm…

Bausch & Lomb Eyecare (India) Pvt. Ltd

The appeals of the Assessee are allowed and the appeals of the Revenue

ITA/676/2014HC Delhi23 Dec 2015

…if the AMP activity was to be considered a benchmarked ‘function’ without prejudice to the Assessee’s contention that it could not. Reliance was placed on the decision of the Supreme Court in Commissioner of Central Excise v. Detergents India Ltd. (2015) 7 SCC 198. 36. Mr. Rao further submitted that since the Assessee had in its TP study already declared the transactions of import, export and warranty etc., the alleged incidental benefit to the AE due to the Assessee’s AMP expenditure could at best be one of the several functions of such ‘arrangement'. In the TP study, the Assessee had already benchm…

Bausch & Lomb Eyecare (India) Pvt. Ltd

The appeals of the Assessee are allowed and the appeals of the Revenue

ITA/950/2015HC Delhi23 Dec 2015

…if the AMP activity was to be considered a benchmarked ‘function’ without prejudice to the Assessee’s contention that it could not. Reliance was placed on the decision of the Supreme Court in Commissioner of Central Excise v. Detergents India Ltd. (2015) 7 SCC 198. 36. Mr. Rao further submitted that since the Assessee had in its TP study already declared the transactions of import, export and warranty etc., the alleged incidental benefit to the AE due to the Assessee’s AMP expenditure could at best be one of the several functions of such ‘arrangement'. In the TP study, the Assessee had already benchm…

Bausch & Lomb Eyecare (India) Pvt. Ltd

The appeals of the Assessee are allowed and the appeals of the Revenue

ITA/166/2015HC Delhi23 Dec 2015

…if the AMP activity was to be considered a benchmarked ‘function’ without prejudice to the Assessee’s contention that it could not. Reliance was placed on the decision of the Supreme Court in Commissioner of Central Excise v. Detergents India Ltd. (2015) 7 SCC 198. 36. Mr. Rao further submitted that since the Assessee had in its TP study already declared the transactions of import, export and warranty etc., the alleged incidental benefit to the AE due to the Assessee’s AMP expenditure could at best be one of the several functions of such ‘arrangement'. In the TP study, the Assessee had already benchm…

Bausch & Lomb Eyecare (India) Pvt. Ltd

The appeals of the Assessee are allowed and the appeals of the Revenue

ITA/675/2014HC Delhi23 Dec 2015

…if the AMP activity was to be considered a benchmarked ‘function’ without prejudice to the Assessee’s contention that it could not. Reliance was placed on the decision of the Supreme Court in Commissioner of Central Excise v. Detergents India Ltd. (2015) 7 SCC 198. 36. Mr. Rao further submitted that since the Assessee had in its TP study already declared the transactions of import, export and warranty etc., the alleged incidental benefit to the AE due to the Assessee’s AMP expenditure could at best be one of the several functions of such ‘arrangement'. In the TP study, the Assessee had already benchm…

Bausch & Lomb Eyecare (India) Pvt. Ltd

The appeals of the Assessee are allowed and the appeals of the Revenue

ITA/643/2014HC Delhi23 Dec 2015

…if the AMP activity was to be considered a benchmarked ‘function’ without prejudice to the Assessee’s contention that it could not. Reliance was placed on the decision of the Supreme Court in Commissioner of Central Excise v. Detergents India Ltd. (2015) 7 SCC 198. 36. Mr. Rao further submitted that since the Assessee had in its TP study already declared the transactions of import, export and warranty etc., the alleged incidental benefit to the AE due to the Assessee’s AMP expenditure could at best be one of the several functions of such ‘arrangement'. In the TP study, the Assessee had already benchm…

Commissioner of Central Excise v. Detergents India Ltd. (7 SCC 198) — Cited in 8 Judgments | BharatTax