Commissioner of Income-tax-l v. Bougainvillea Multiplex Entertainment Centre (P.) Ltd.

55 Taxmann.com 26High Court2015#7205 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2023.

Issues it is cited on

section 40a(9)section 144c(3)liable to taxsection 115jbsection 143(1)section 143(2)companysection 143(3)indiatotal incomebusinessinterest

Judgments citing Commissioner of Income-tax-l v. Bougainvillea Multiplex Entertainment Centre (P.) Ltd.

ACIT,NCC-8,, CHENNAI vs. SAINT GOBAIN INDIA PVT LTD, CHENNAI

In the result, the appeal in ITA No

ITA 585/CHNY/2021[2011-12]Status: DisposedITAT Chennai20 Dec 2023AY 2011-12

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.581 & 585/Chny/2021 िनधा"रण वष"/Assessment Year: 2011-12 The Deputy Commissioner Of Vs. M/S. Saint-Gobain India Pvt. Ltd. Income Tax, Non Corporate Circle 8, [Formerly Known As M/S. Saint-Gobain Room No. 507, 5Th Floor, Annexe Glass India Ltd.], 18/3, Sigapi Achi Building, 7Th Floor, Rukmini Lakshmipathi Building, No. 121, M.G. Road, Chennai -600 034. Road, Egmore, Chennai 600 008. [Pan:Aabcs4338M] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Ar V Sreenivasan, Addl. Cit : ""थ" की ओर से/Respondent By Shri R. Vijayaragahavan, Advocate & : Shri Saroj Kumar Parida, Advocate सुनवाई की तारीख/ Date Of Hearing 11.12.2023 : घोषणा की तारीख /Date Of Pronouncement : 20.12.2023 आदेश /O R D E R Per V. Durga Rao: The Appeal In Ita No. 581/Chny/2021 Filed By The Revenue Is Directed Against The Assessment Order Passed Under Section 143(3) R.W.S. 92Ca Of The Income Tax Act, 1961 [“Act” In Short] Dated 28.02.2015 For The Assessment Year 2011-12 & The Other Appeal In Ita No. 585/Chny/2021 Is Directed Against The Order Of The Ld. Commissioner Of 2

Section 143(3)Section 40

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. Nos.581 & 585/Chny/2021 िनधा"रण वष"/Assessment Year: 2011-12 The Deputy Commissioner of Vs. M/s. Saint-Gobain India Pvt. Ltd. Income Tax, Non Corporate Circle 8, [Formerly known as M/s. Saint-Gobain Room No. 507, 5th Floor, Annexe Glass India Ltd.], 18/3, Sigapi Achi Building, 7th Floor, Rukmini Lakshmipathi Building, No. 121, M.G. Road, Chenna…

ACIT,NCC-8, CHENNAI vs. SAINT GOBAIN INDIA P LTD, CHENNAI

In the result, the appeal in ITA No

ITA 581/CHNY/2021[2011-12]Status: DisposedITAT Chennai20 Dec 2023AY 2011-12

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.581 & 585/Chny/2021 िनधा"रण वष"/Assessment Year: 2011-12 The Deputy Commissioner Of Vs. M/S. Saint-Gobain India Pvt. Ltd. Income Tax, Non Corporate Circle 8, [Formerly Known As M/S. Saint-Gobain Room No. 507, 5Th Floor, Annexe Glass India Ltd.], 18/3, Sigapi Achi Building, 7Th Floor, Rukmini Lakshmipathi Building, No. 121, M.G. Road, Chennai -600 034. Road, Egmore, Chennai 600 008. [Pan:Aabcs4338M] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Ar V Sreenivasan, Addl. Cit : ""थ" की ओर से/Respondent By Shri R. Vijayaragahavan, Advocate & : Shri Saroj Kumar Parida, Advocate सुनवाई की तारीख/ Date Of Hearing 11.12.2023 : घोषणा की तारीख /Date Of Pronouncement : 20.12.2023 आदेश /O R D E R Per V. Durga Rao: The Appeal In Ita No. 581/Chny/2021 Filed By The Revenue Is Directed Against The Assessment Order Passed Under Section 143(3) R.W.S. 92Ca Of The Income Tax Act, 1961 [“Act” In Short] Dated 28.02.2015 For The Assessment Year 2011-12 & The Other Appeal In Ita No. 585/Chny/2021 Is Directed Against The Order Of The Ld. Commissioner Of 2

Section 143(3)Section 40

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. Nos.581 & 585/Chny/2021 िनधा"रण वष"/Assessment Year: 2011-12 The Deputy Commissioner of Vs. M/s. Saint-Gobain India Pvt. Ltd. Income Tax, Non Corporate Circle 8, [Formerly known as M/s. Saint-Gobain Room No. 507, 5th Floor, Annexe Glass India Ltd.], 18/3, Sigapi Achi Building, 7th Floor, Rukmini Lakshmipathi Building, No. 121, M.G. Road, Chenna…

ASSISTANT COMMISSIONER OF INCOME TAX, NAGPUR vs. M/S. BILT GRAPHIC PAPER PRODUCTS LIMITED , GURGAON

ITA 120/NAG/2018[2012-2013]Status: DisposedITAT Nagpur14 Sept 2023AY 2012-2013

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Kishore DewaniFor Respondent: Shri Maurya Pratap
Section 115JSection 143(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण न्यायपीठ नागपूर में । IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.561 & 564/NAG/2016 धनिाारण वर्ा / Assessment Years : 2010-11 & 2009-10 The Income Tax Officer, Ward – 5(1), Nagpur .......अपीलार्थी / Appellant बनाम / V/s. M/s. Bilt Graphic Paper Product Ltd., P.O. At Bellarpur, Dist.-Chandrapur – 442901 PAN : AADCB2230M ……प्रत्यर्थी / Respondent आयकर अपील सं. / ITA Nos.562 & 563/NAG/2016 धनिाारण वर्ा / Assessment Years : 2009-10 & 2010-11 Bilt Gr…

ASSISTANT COMMISSIONER OF INCOME TAX, NAGPUR vs. M/S. BILT GRAPHIC PAPER PRODUCTS LIMITED , GURGAON

ITA 214/NAG/2017[2013-14]Status: DisposedITAT Nagpur14 Sept 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Kishore DewaniFor Respondent: Shri Maurya Pratap
Section 115JSection 143(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण न्यायपीठ नागपूर में । IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.561 & 564/NAG/2016 धनिाारण वर्ा / Assessment Years : 2010-11 & 2009-10 The Income Tax Officer, Ward – 5(1), Nagpur .......अपीलार्थी / Appellant बनाम / V/s. M/s. Bilt Graphic Paper Product Ltd., P.O. At Bellarpur, Dist.-Chandrapur – 442901 PAN : AADCB2230M ……प्रत्यर्थी / Respondent आयकर अपील सं. / ITA Nos.562 & 563/NAG/2016 धनिाारण वर्ा / Assessment Years : 2009-10 & 2010-11 Bilt Gr…

I.T.O. WARD -5(1), NAGPUR vs. M/S BILT GRAPHIC PAPER PRODUCT LTD,,

ITA 564/NAG/2016[2009-10]Status: DisposedITAT Nagpur14 Sept 2023AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Kishore DewaniFor Respondent: Shri Maurya Pratap
Section 115JSection 143(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण न्यायपीठ नागपूर में । IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.561 & 564/NAG/2016 धनिाारण वर्ा / Assessment Years : 2010-11 & 2009-10 The Income Tax Officer, Ward – 5(1), Nagpur .......अपीलार्थी / Appellant बनाम / V/s. M/s. Bilt Graphic Paper Product Ltd., P.O. At Bellarpur, Dist.-Chandrapur – 442901 PAN : AADCB2230M ……प्रत्यर्थी / Respondent आयकर अपील सं. / ITA Nos.562 & 563/NAG/2016 धनिाारण वर्ा / Assessment Years : 2009-10 & 2010-11 Bilt Gr…

M/S BILT GRAPIC PAPER PRODUCT LTD vs. I.T.O. WARD -5(1), NAGPUR

ITA 563/NAG/2016[2010-11]Status: DisposedITAT Nagpur14 Sept 2023AY 2010-11

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Kishore DewaniFor Respondent: Shri Maurya Pratap
Section 115JSection 143(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण न्यायपीठ नागपूर में । IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.561 & 564/NAG/2016 धनिाारण वर्ा / Assessment Years : 2010-11 & 2009-10 The Income Tax Officer, Ward – 5(1), Nagpur .......अपीलार्थी / Appellant बनाम / V/s. M/s. Bilt Graphic Paper Product Ltd., P.O. At Bellarpur, Dist.-Chandrapur – 442901 PAN : AADCB2230M ……प्रत्यर्थी / Respondent आयकर अपील सं. / ITA Nos.562 & 563/NAG/2016 धनिाारण वर्ा / Assessment Years : 2009-10 & 2010-11 Bilt Gr…

M/S BILT GRAPIC PAPER PRODUCT LTD vs. I.T.O. WARD -5(1), NAGPUR

ITA 562/NAG/2016[2009-10]Status: DisposedITAT Nagpur14 Sept 2023AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Kishore DewaniFor Respondent: Shri Maurya Pratap
Section 115JSection 143(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण न्यायपीठ नागपूर में । IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.561 & 564/NAG/2016 धनिाारण वर्ा / Assessment Years : 2010-11 & 2009-10 The Income Tax Officer, Ward – 5(1), Nagpur .......अपीलार्थी / Appellant बनाम / V/s. M/s. Bilt Graphic Paper Product Ltd., P.O. At Bellarpur, Dist.-Chandrapur – 442901 PAN : AADCB2230M ……प्रत्यर्थी / Respondent आयकर अपील सं. / ITA Nos.562 & 563/NAG/2016 धनिाारण वर्ा / Assessment Years : 2009-10 & 2010-11 Bilt Gr…

I.T.O. WARD -5(1), NAGPUR vs. M/S BILT GRAPHIC PAPER PRODUCT LTD,,

ITA 561/NAG/2016[2010-11]Status: DisposedITAT Nagpur14 Sept 2023AY 2010-11

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Kishore DewaniFor Respondent: Shri Maurya Pratap
Section 115JSection 143(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण न्यायपीठ नागपूर में । IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.561 & 564/NAG/2016 धनिाारण वर्ा / Assessment Years : 2010-11 & 2009-10 The Income Tax Officer, Ward – 5(1), Nagpur .......अपीलार्थी / Appellant बनाम / V/s. M/s. Bilt Graphic Paper Product Ltd., P.O. At Bellarpur, Dist.-Chandrapur – 442901 PAN : AADCB2230M ……प्रत्यर्थी / Respondent आयकर अपील सं. / ITA Nos.562 & 563/NAG/2016 धनिाारण वर्ा / Assessment Years : 2009-10 & 2010-11 Bilt Gr…

DCIT, CIRCLE- 1(1), GURGAON vs. CINEPOLIS INDIA PVT. LTD. (SUCCESSOR TO FUN MULTIPLEX PVT. LTD.), GURGAON

In the result Revenue’s appeal as well as assessee’s cross-objection stand dismissed

ITA 4021/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Aug 2023AY 2014-15

Bench: Shri Kul Bharat & Dr. B.R.R. Kumarassessment Year: 2014-15

Section 143(3)

…1 ITA No. 4021/Del/2018 & CO No. 152/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2014-15 DCIT, Circle-1(1), Vs Cinepolis India Pvt. Ltd. Gurgaon. Successor to Fun Multiplex Pvt. Ltd.), Gurgaon. PAN:AAACE8924E APPELLANT RESPONDENT AND C.O. No. 152/Del/2018 ( In ITA No. 4021/DEL/2018 ) Assessment Year: 2014-15 Cinepolis India Pvt. Ltd. Vs DCIT, Circle-1(1), Successor to Fun Multiplex Pvt. Ltd.), Gurgaon. Gurgaon. PAN:AAACE8924E CROSS OBJECTOR RESPONDENT Assessee represented by Ms. Hasn…

ASSISTANT COMMISSIONER OF INCOME TAX, NAGPUR vs. M/S. BILT GRAPHIC PAPER PRODUCTS LIMITED , GURGAON

In the result, the appeal of the Revenue is dismissed

ITA 213/NAG/2017[2011-12]Status: DisposedITAT Nagpur28 Jun 2022AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2011-12 The Acit Vs. M/S.Bilt Graphic Paper Products Ltd. Circle-5 First India Place, Tower ‘C’, Mehrauli – Gurgaon Nagpur Road, Gurgaon-Haryana 122 022 Pan No.:Aadcb 2230 M Appellant Respondent Assessee By: Shri K.P. Dewani Adv. Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 28 / 06 /2022 Order Per: Sandeep Gosain, J.M. This Is An Appeal By Revenue Against Order Of Learned Commissioner Of Income Tax (Appeals)-4, Nagpur For Assessment Year 2011-12 Dated 30.03.2017 In Appeal No Cit(A)-4/59/15-16. Grounds Of Appeal Of Revenue For Assessment Year 2011-12 Are As Under :

For Appellant: Shri K.P. Dewani AdvFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 115JSection 143(3)Section 40A(9)

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM Assessment Year: 2011-12 The ACIT Vs. M/s.BILT Graphic Paper Products Ltd. Circle-5 First India Place, Tower ‘C’, Mehrauli – Gurgaon Nagpur Road, Gurgaon-Haryana 122 022 PAN No.:AADCB 2230 M Appellant Respondent Assessee by: Shri K.P. Dewani Adv. Revenue by :Shri Piyush Kolhe (CIT-DR) Date of Hearing: 28/04/2022 Date of Pronouncement: 28 / 06 /2022 ORDER PER: SANDEEP GOSAIN, J.M. This is an appeal by Revenue against order of learned Commissioner of Income Tax (Appeals)-4, Nagpur for Assessment Year 2…

PEPSICO INDIA HOLDINGS PVT. LTD.,GURGAON vs. ACIT, CENTRAL CIRCLE- 7, NEW DELHI

In the result, all the appeals of the assessee are treated as partly allowed

ITA 6582/DEL/2017[2013-14]Status: DisposedITAT Delhi03 Dec 2018AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

M/S PEPSICO INDIA HOLDINGS PVT. LTD.,,GURGAON vs. ACIT,, NEW DELHI

In the result, all the appeals of the assessee are treated as partly allowed

ITA 4518/DEL/2016[2011-12]Status: DisposedITAT Delhi03 Dec 2018AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

M/S PEPSICO INDIA HOLDINGS PVT. LTD.,,GURGAON vs. ACIT,, NEW DELHI

In the result, all the appeals of the assessee are treated as partly allowed

ITA 4517/DEL/2016[2010-11]Status: DisposedITAT Delhi03 Dec 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

M/S PEPSICO INDIA HOLDINGS PVT. LTD.,,GURGAON vs. ACIT,, NEW DELHI

In the result, all the appeals of the assessee are treated as partly allowed

ITA 4516/DEL/2016[2010-11]Status: DisposedITAT Delhi03 Dec 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

M/S. PEPSI FOODS LIMITED,GURGAON vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee are treated as partly allowed

ITA 1044/DEL/2014[2009-10]Status: DisposedITAT Delhi03 Dec 2018AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

PEPSI FOODS PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, all the appeals of the assessee are treated as partly allowed

ITA 2511/DEL/2013[2008-09]Status: DisposedITAT Delhi03 Dec 2018AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…