Dabur India Ltd. v. Pr. CIT

89 Taxmann.com 78High Court2018#6178 most cited

What is Dabur India Ltd. v. Pr. CIT authority for?

The Delhi High Court upheld an adjustment to the Arm's Length Price (ALP) for royalty payable by a foreign associated enterprise for using a brand name, even in the absence of a formal royalty agreement.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2024.

Also referred to as

Dabur India Ltd. v. Pr. CIT · 89 Taxmann.com 78 · Delhi High Court · Arm's Length Price · ALP adjustment · royalty payment · foreign associated enterprise · brand name · intangibles

Also reported as

253 Taxmann 129

Sections most often in play

Section 14A Section 194H Section 32 Section 40(a)(ia)Section 43B Section 80IB Section 80IC Section 92(1)

Issues it is cited on

section 100 profit split method bright line test resale price method amp expenditure section 36(l)(va)cost plus method section 92e section 92(1)corporate guarantee right to receive far analysis

Judgments citing Dabur India Ltd. v. Pr. CIT

ACIT, Circle- 7(1), New Delhi vs. Dabur India Ltd., New Delhi

In the result, the appeal of the assessee is allowed in part for statistical purpose

ITA 8273/DEL/2019[2014-15]Status: DisposedITAT Delhi18 Mar 2024AY 2014-15

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiya

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE SH. SAKTIJIT DEY, VICE PRESIDENT AND SH. N. K. BILLAIYA, ACCOUNTANT MEMBER ITA No.3791,4126,7775/Del/2019 Assessment Year: 2012-13, 2013-14 & 2014-15, Dabur India Limited Vs. DCIT 8/3, Asaf Ali Road, New Circle – 7 (1) Delhi-110002 New Delhi PAN No.AAACD0474C (APPELLANT) (RESPONDENT) ITA No.4073,5272,8273/Del/2019 Assessment Year: 2012-13, 2013-14 & 2014-15, DCIT Vs. Dabur India Limited Circle – 7 (1) 8/3, Asaf Ali Road, New Delhi New Delhi-110002 PAN No.AAACD0474C (APPELLANT) (RESPONDENT) Appellant by Sh. Rohit Jain, Advocate Ms. Deepash…

Dabur India Ltd., New Delhi vs. DCIT, Circle- 7(1), New Delhi

In the result, the appeal of the assessee is allowed in part for statistical purpose

ITA 7775/DEL/2019[2014-15]Status: DisposedITAT Delhi18 Mar 2024AY 2014-15

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiya

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE SH. SAKTIJIT DEY, VICE PRESIDENT AND SH. N. K. BILLAIYA, ACCOUNTANT MEMBER ITA No.3791,4126,7775/Del/2019 Assessment Year: 2012-13, 2013-14 & 2014-15, Dabur India Limited Vs. DCIT 8/3, Asaf Ali Road, New Circle – 7 (1) Delhi-110002 New Delhi PAN No.AAACD0474C (APPELLANT) (RESPONDENT) ITA No.4073,5272,8273/Del/2019 Assessment Year: 2012-13, 2013-14 & 2014-15, DCIT Vs. Dabur India Limited Circle – 7 (1) 8/3, Asaf Ali Road, New Delhi New Delhi-110002 PAN No.AAACD0474C (APPELLANT) (RESPONDENT) Appellant by Sh. Rohit Jain, Advocate Ms. Deepash…

ACIT, Circle- 7(1), New Delhi vs. Dabur India Ltd., New Delhi

In the result, the appeal of the assessee is allowed in part for statistical purpose

ITA 5272/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2024AY 2013-14

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiya

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE SH. SAKTIJIT DEY, VICE PRESIDENT AND SH. N. K. BILLAIYA, ACCOUNTANT MEMBER ITA No.3791,4126,7775/Del/2019 Assessment Year: 2012-13, 2013-14 & 2014-15, Dabur India Limited Vs. DCIT 8/3, Asaf Ali Road, New Circle – 7 (1) Delhi-110002 New Delhi PAN No.AAACD0474C (APPELLANT) (RESPONDENT) ITA No.4073,5272,8273/Del/2019 Assessment Year: 2012-13, 2013-14 & 2014-15, DCIT Vs. Dabur India Limited Circle – 7 (1) 8/3, Asaf Ali Road, New Delhi New Delhi-110002 PAN No.AAACD0474C (APPELLANT) (RESPONDENT) Appellant by Sh. Rohit Jain, Advocate Ms. Deepash…

Dabur India Ltd., New Delhi vs. DCIT, Circle- 7(1), New Delhi

In the result, the appeal of the assessee is allowed in part for statistical purpose

ITA 4126/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2024AY 2013-14

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiya

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE SH. SAKTIJIT DEY, VICE PRESIDENT AND SH. N. K. BILLAIYA, ACCOUNTANT MEMBER ITA No.3791,4126,7775/Del/2019 Assessment Year: 2012-13, 2013-14 & 2014-15, Dabur India Limited Vs. DCIT 8/3, Asaf Ali Road, New Circle – 7 (1) Delhi-110002 New Delhi PAN No.AAACD0474C (APPELLANT) (RESPONDENT) ITA No.4073,5272,8273/Del/2019 Assessment Year: 2012-13, 2013-14 & 2014-15, DCIT Vs. Dabur India Limited Circle – 7 (1) 8/3, Asaf Ali Road, New Delhi New Delhi-110002 PAN No.AAACD0474C (APPELLANT) (RESPONDENT) Appellant by Sh. Rohit Jain, Advocate Ms. Deepash…

DCIT, Circle- 7(1), New Delhi vs. Dabur India Ltd., New Delhi

In the result, the appeal of the assessee is allowed in part for statistical purpose

ITA 4073/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2024AY 2012-13

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiya

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE SH. SAKTIJIT DEY, VICE PRESIDENT AND SH. N. K. BILLAIYA, ACCOUNTANT MEMBER ITA No.3791,4126,7775/Del/2019 Assessment Year: 2012-13, 2013-14 & 2014-15, Dabur India Limited Vs. DCIT 8/3, Asaf Ali Road, New Circle – 7 (1) Delhi-110002 New Delhi PAN No.AAACD0474C (APPELLANT) (RESPONDENT) ITA No.4073,5272,8273/Del/2019 Assessment Year: 2012-13, 2013-14 & 2014-15, DCIT Vs. Dabur India Limited Circle – 7 (1) 8/3, Asaf Ali Road, New Delhi New Delhi-110002 PAN No.AAACD0474C (APPELLANT) (RESPONDENT) Appellant by Sh. Rohit Jain, Advocate Ms. Deepash…

Dabur India Ltd., New Delhi vs. DCIT, Circle- 7(1), New Delhi

In the result, the appeal of the assessee is allowed in part for statistical purpose

ITA 3791/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2024AY 2012-13

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiya

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE SH. SAKTIJIT DEY, VICE PRESIDENT AND SH. N. K. BILLAIYA, ACCOUNTANT MEMBER ITA No.3791,4126,7775/Del/2019 Assessment Year: 2012-13, 2013-14 & 2014-15, Dabur India Limited Vs. DCIT 8/3, Asaf Ali Road, New Circle – 7 (1) Delhi-110002 New Delhi PAN No.AAACD0474C (APPELLANT) (RESPONDENT) ITA No.4073,5272,8273/Del/2019 Assessment Year: 2012-13, 2013-14 & 2014-15, DCIT Vs. Dabur India Limited Circle – 7 (1) 8/3, Asaf Ali Road, New Delhi New Delhi-110002 PAN No.AAACD0474C (APPELLANT) (RESPONDENT) Appellant by Sh. Rohit Jain, Advocate Ms. Deepash…

DCIT, Circle- 7(1), New Delhi vs. Dabur India Ltd., New Delhi

In the result, all these appeals are allowed for statistical purposes

ITA 183/DEL/2018[2011-12]Status: DisposedITAT Delhi20 Sept 2022AY 2011-12

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Mahesh Shah, CIT DR

Section 801BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI KUL BHARAT, JUDICIAL MEMBER ITA No.7154 /Del./2017 (ASSESSMENT YEAR : 2010-11) ITA No.7253/Del./2017 (ASSESSMENT YEAR : 2011-12) Dabur India Limited, vs. DCIT, Circle 7 (1), 8/3, Asaf Ali Road, New Delhi. Delhi – 110 002. (PAN : AAACD0474C) ITA No.7431 /Del./2017 (ASSESSMENT YEAR : 2010-11) ITA No.183/Del./2018 (ASSESSMENT YEAR : 2011-12) DCIT, Circle 7 (1), vs. Dabur India Limited, New Delhi. 8/3, Asaf Ali Road, Delhi – 110 002. (PAN : AAACD0474C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit J…

DCIT, Circle-7(1), New Delhi vs. Dabur India Ltd., New Delhi

In the result, all these appeals are allowed for statistical purposes

ITA 7431/DEL/2017[2010-11]Status: DisposedITAT Delhi20 Sept 2022AY 2010-11

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Mahesh Shah, CIT DR

Section 801BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI KUL BHARAT, JUDICIAL MEMBER ITA No.7154 /Del./2017 (ASSESSMENT YEAR : 2010-11) ITA No.7253/Del./2017 (ASSESSMENT YEAR : 2011-12) Dabur India Limited, vs. DCIT, Circle 7 (1), 8/3, Asaf Ali Road, New Delhi. Delhi – 110 002. (PAN : AAACD0474C) ITA No.7431 /Del./2017 (ASSESSMENT YEAR : 2010-11) ITA No.183/Del./2018 (ASSESSMENT YEAR : 2011-12) DCIT, Circle 7 (1), vs. Dabur India Limited, New Delhi. 8/3, Asaf Ali Road, Delhi – 110 002. (PAN : AAACD0474C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit J…

Dabur India Ltd., New Delhi vs. DCIT, Circle-7(1), New Delhi

In the result, all these appeals are allowed for statistical purposes

ITA 7253/DEL/2017[2011-12]Status: DisposedITAT Delhi20 Sept 2022AY 2011-12

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Mahesh Shah, CIT DR

Section 801BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI KUL BHARAT, JUDICIAL MEMBER ITA No.7154 /Del./2017 (ASSESSMENT YEAR : 2010-11) ITA No.7253/Del./2017 (ASSESSMENT YEAR : 2011-12) Dabur India Limited, vs. DCIT, Circle 7 (1), 8/3, Asaf Ali Road, New Delhi. Delhi – 110 002. (PAN : AAACD0474C) ITA No.7431 /Del./2017 (ASSESSMENT YEAR : 2010-11) ITA No.183/Del./2018 (ASSESSMENT YEAR : 2011-12) DCIT, Circle 7 (1), vs. Dabur India Limited, New Delhi. 8/3, Asaf Ali Road, Delhi – 110 002. (PAN : AAACD0474C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit J…

Dabur India Ltd., New Delhi vs. DCIT, Circle- 7(1), New Delhi

In the result, all these appeals are allowed for statistical purposes

ITA 7154/DEL/2017[2010-11]Status: DisposedITAT Delhi20 Sept 2022AY 2010-11

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Mahesh Shah, CIT DR

Section 801BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI KUL BHARAT, JUDICIAL MEMBER ITA No.7154 /Del./2017 (ASSESSMENT YEAR : 2010-11) ITA No.7253/Del./2017 (ASSESSMENT YEAR : 2011-12) Dabur India Limited, vs. DCIT, Circle 7 (1), 8/3, Asaf Ali Road, New Delhi. Delhi – 110 002. (PAN : AAACD0474C) ITA No.7431 /Del./2017 (ASSESSMENT YEAR : 2010-11) ITA No.183/Del./2018 (ASSESSMENT YEAR : 2011-12) DCIT, Circle 7 (1), vs. Dabur India Limited, New Delhi. 8/3, Asaf Ali Road, Delhi – 110 002. (PAN : AAACD0474C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit J…

M/S. Himalaya Wellness Company (Formerly Known As the Himalaya Drug Company), Bengaluru vs. The Deputy Commissioner of Income Tax, Circle- 6(1)(1), Bengaluru

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

ITA 259/BANG/2022[2017-18]Status: DisposedITAT Bangalore14 Jun 2022AY 2017-18

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.259/Bang/2022 : Asst.Year 2017-2018 M/S.Himalaya Wellness Company The Deputy Commissioner Of (Formerly Known As The Himalaya Income-Tax, Circle 6(1)(1) V. Bengaluru. Drug Company), Makali, Tumkur Road Bengaluru – 562 162. Pan : Aadft3025B. (Appellant) (Respondent)

For Appellant: Sri.Padamchand Kincha, CAFor Respondent: Sri.Sumer Singh Meena, CIT -DR

Section 143(1)Section 143(2)Section 143(3)Section 144C(5)Section 2(11)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.259/Bang/2022 : Asst.Year 2017-2018 M/s.Himalaya Wellness Company The Deputy Commissioner of (formerly known as The Himalaya Income-tax, Circle 6(1)(1) v. Bengaluru. Drug Company), Makali, Tumkur Road Bengaluru – 562 162. PAN : AADFT3025B. (Appellant) (Respondent) Appellant by : Sri.Padamchand Kincha, CA Respondent by : Sri.Sumer Singh Meena, CIT -DR Date of Pronouncement : 14.06.2022 Date of Hearing : 03.06.2022 O R D E R Per George George K, JM : This appeal at the instance of…

The Himalaya Drug Company, Bengaluru vs. Joint Commissioner of Income Tax(OSD), Circle-6(1)(1), Bengaluru

In the result, the appeal filed by the assessee is treated as allowed

ITA 303/BANG/2021[2016-17]Status: DisposedITAT Bangalore22 Oct 2021AY 2016-17

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R

…IT(TP)A No.303/Bang/2021 & SP No.64/Bang/2021 M/s. The Himalaya Drug Company, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.303/Bang/2021 Assessment Year: 2016-17 Himalaya Wellness Company (Formerly known as The Himalaya Drug Company) JCIT (OSD) Makali, Tumkur Road Vs. Circle-6(1)(1) Bengaluru 562 162 Bengaluru PAN NO : AADFT3025B APPELLANT RESPONDENT S.P. No.64/Bang/2021 (Arising out of IT(TP)A No.303/Bang/2021) Assessment Year: 2016-17 Himalaya Wellness Company (Formerly known as The…

M/S. Dabur India Ltd., New Delhi vs. Addl.CIT, New Delhi

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 6525/DEL/2014[2008-09]Status: DisposedITAT Delhi18 Feb 2021AY 2008-09

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Anupam Kant Garg, CIT-DR

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80GSection 80ISection 92CSection 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-2 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.3241 & 6525/Del/2014 Assessment Years: 2007-08 & 2008-09 Dabur India Ltd., Vs Addl. CIT, Punjabi Bhawan, 4th Floor, Range-10, 10, Rouse Avenue, New Delhi. New Delhi. PAN : AAACD0474C ITA Nos.3114 & 6256/Del/2014 Assessment Years: 2007-08 & 2008-09 Addl. CIT, Vs. Dabur India Ltd., Punjabi Bhawan, 4th Floor, Range-10, New Delhi. 10, Rouse Avenue, New Delhi. PAN : AAACD0474C (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Advocate, Shri Rohit Jain,…

DCIT, New Delhi vs. M/S. Dabur India Ltd., New Delhi

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 6256/DEL/2014[2008-09]Status: DisposedITAT Delhi18 Feb 2021AY 2008-09

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Anupam Kant Garg, CIT-DR

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80GSection 80ISection 92CSection 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-2 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.3241 & 6525/Del/2014 Assessment Years: 2007-08 & 2008-09 Dabur India Ltd., Vs Addl. CIT, Punjabi Bhawan, 4th Floor, Range-10, 10, Rouse Avenue, New Delhi. New Delhi. PAN : AAACD0474C ITA Nos.3114 & 6256/Del/2014 Assessment Years: 2007-08 & 2008-09 Addl. CIT, Vs. Dabur India Ltd., Punjabi Bhawan, 4th Floor, Range-10, New Delhi. 10, Rouse Avenue, New Delhi. PAN : AAACD0474C (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Advocate, Shri Rohit Jain,…

M/S. Dabur India Ltd., New Delhi vs. Addl.CIT, New Delhi

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 3241/DEL/2014[2007-08]Status: DisposedITAT Delhi18 Feb 2021AY 2007-08

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Anupam Kant Garg, CIT-DR

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80GSection 80ISection 92CSection 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-2 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.3241 & 6525/Del/2014 Assessment Years: 2007-08 & 2008-09 Dabur India Ltd., Vs Addl. CIT, Punjabi Bhawan, 4th Floor, Range-10, 10, Rouse Avenue, New Delhi. New Delhi. PAN : AAACD0474C ITA Nos.3114 & 6256/Del/2014 Assessment Years: 2007-08 & 2008-09 Addl. CIT, Vs. Dabur India Ltd., Punjabi Bhawan, 4th Floor, Range-10, New Delhi. 10, Rouse Avenue, New Delhi. PAN : AAACD0474C (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Advocate, Shri Rohit Jain,…

DCIT, New Delhi vs. M/S. Dabur India Ltd., New Delhi

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 3114/DEL/2014[2007-08]Status: DisposedITAT Delhi18 Feb 2021AY 2007-08

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Anupam Kant Garg, CIT-DR

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80GSection 80ISection 92CSection 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-2 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.3241 & 6525/Del/2014 Assessment Years: 2007-08 & 2008-09 Dabur India Ltd., Vs Addl. CIT, Punjabi Bhawan, 4th Floor, Range-10, 10, Rouse Avenue, New Delhi. New Delhi. PAN : AAACD0474C ITA Nos.3114 & 6256/Del/2014 Assessment Years: 2007-08 & 2008-09 Addl. CIT, Vs. Dabur India Ltd., Punjabi Bhawan, 4th Floor, Range-10, New Delhi. 10, Rouse Avenue, New Delhi. PAN : AAACD0474C (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Advocate, Shri Rohit Jain,…

M/S. the Himalaya Drug Company, Bengaluru vs. The Deputy Commissioner of Income Tax, Circle- 6(2)(1), Bengaluru

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

ITA 2434/BANG/2019[2015-16]Status: DisposedITAT Bangalore08 Dec 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2015-16

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2015-16 M/s. Himalaya Drug Company, Vs. The Deputy Commissioner of Makali, Tumkur Road, Income Tax, Bengaluru – 562 123. Circle 6(2), PAN: AADFT 3025B Bengaluru. APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 24.11.2020 Date of Pronouncement : 08.12.2020 O R D E R Per N.V. Vasudevan, Vice President This is an appeal by the assessee directed against t…

The Himalaya Drug Company, Bangalore vs. The Deputy Commissioner of Income Tax Circle-6(2)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 3071/BANG/2018[2014-15]Status: DisposedITAT Bangalore07 Dec 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R.Baskaran

For Appellant: ShriFor Respondent: Shri Pradeep Kumar, CIT-D.R

…IT(TP)A No.3071/Bang/2018 The Himalaya Drug Company, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘C’ BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R.BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.3071/Bang/2018 Assessment Year: 2014 – 15 The Deputy Commissioner of Income tax, M/s. The Himalaya Drug Company Circle 6(2)(1), Makali, Tumkur Road Vs. Room No.317, 3rd Floor, Bengaluru-562162 B.M.T.C Building, 80 feet Road, 6th Block, Koramangala, PAN NO :AADFT3025B Bengaluru - 560095 APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, & Sudheendra B., A.R. Respondent by : Shri Pradeep…

M/S. the Himalaya Drug Company, Bangalore vs. Asst. Commissioner of Income Tax, Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 2248/BANG/2016[2012-13]Status: DisposedITAT Bangalore02 Nov 2020AY 2012-13

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R

Section 143(3)Section 144C(1)Section 156

…IT(TP)A No.2248/Bang/2016 M/.s. The Himalaya Drug Company, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2248/Bang/2016 Assessment Year: 2012 – 13 M/s. The Himalaya Drug Company Makali, Tumkur Road Bengaluru-562162 Vs. ACIT Central Circle-1(1) Bengaluru PAN NO : AADFT3025B APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Shri Muzaffar Hussain, D.R. Date of Hearing : 01.10.2020 Date of Pronouncement : 02.11.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT M…