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

55 Taxmann.com 26High Court2015#7054 most cited

What is Commissioner of Income-tax-l v. Bougainvillea Multiplex Entertainment Centre (P.) Ltd. authority for?

Incentives, such as exemption from entertainment tax, granted by a State Government to encourage industries are capital receipts. The form of the mechanism through which the subsidy is given is irrelevant in determining its nature.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2023.

Also referred to as

CIT v. Bougainvillea Multiplex Entertainment Centre · entertainment tax exemption · capital receipt · subsidy · incentive · State Government scheme · business income · Section 40A(9) · Section 144C(3) · Section 115JB

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…

Commissioner of Income-tax-l v. Bougainvillea Multiplex Entertainment Centre (P.) Ltd. (55 Taxmann.com 26) — Cited in 16 Judgments | BharatTax