DCIT v. Pioneer Overseas Corporation India Branch

93 Taxmann.com 274High Court2018#11843 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Issues it is cited on

bright line testamp expenditurefunctional analysissection 92c(2)section 92c(3)section 92fsection 92dworking capital adjustmenttested partyarms length pricesection 92bcup method

Judgments citing DCIT v. Pioneer Overseas Corporation India Branch

Wrigley India Private Limited, Delhi vs. ACIT, Circle-27(2), Delhi

ITA 953/DEL/2022[2016-17]Status: DisposedITAT Delhi29 May 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri Manish Agarwal

Section 250(6)Section 92CSection 92C(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I': NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 667/Del/2019 (ASSESSMENT YEAR 2013-14) M/s Wrigley India Private Limited 206, Okhla Industrial Estate, Phase III, New Delhi-110020 PAN-AAACW1789P (Appellant) DCIT, Circle-27(2), Vs. New Delhi. (Respondent) ITA No. 702/Del/2019 (ASSESSMENT YEAR 2013-14) Joint CIT (OSD), Circle-27(2), New Delhi (Appellant) M/s Wrigley India Private Limited, Vs. 206, Okhla Industrial Estate, Phase III, New Delhi-110020 PAN-AAACW1789P (Respondent) ITA No. 1293/Del/2022 (ASSESSME…

DCIT, Circle-25(1), New Delhi vs. Wrigley India P.Ltd, New Delhi

ITA 1295/DEL/2022[2016-17]Status: DisposedITAT Delhi29 May 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri Manish Agarwal

Section 250(6)Section 92CSection 92C(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I': NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 667/Del/2019 (ASSESSMENT YEAR 2013-14) M/s Wrigley India Private Limited 206, Okhla Industrial Estate, Phase III, New Delhi-110020 PAN-AAACW1789P (Appellant) DCIT, Circle-27(2), Vs. New Delhi. (Respondent) ITA No. 702/Del/2019 (ASSESSMENT YEAR 2013-14) Joint CIT (OSD), Circle-27(2), New Delhi (Appellant) M/s Wrigley India Private Limited, Vs. 206, Okhla Industrial Estate, Phase III, New Delhi-110020 PAN-AAACW1789P (Respondent) ITA No. 1293/Del/2022 (ASSESSME…

DCIT, Circle- 25(1), New Delhi vs. Wrigley India Pvt. Ltd., New Delhi

ITA 1294/DEL/2022[2015-16]Status: DisposedITAT Delhi29 May 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Manish Agarwal

Section 250(6)Section 92CSection 92C(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'I': NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 667/Del/2019 (ASSESSMENT YEAR 2013-14) M/s Wrigley India Private Limited 206, Okhla Industrial Estate, Phase III, New Delhi-110020 PAN-AAACW1789P (Appellant) DCIT, Circle-27(2), Vs. New Delhi. (Respondent) ITA No. 702/Del/2019 (ASSESSMENT YEAR 2013-14) Joint CIT (OSD), Circle-27(2), New Delhi (Appellant) M/s Wrigley India Private Limited, Vs. 206, Okhla Industrial Estate, Phase III, New Delhi-110020 PAN-AAACW1789P (Respondent) ITA No. 1293/Del/2022 (ASSESSME…

JCIT, Circle-27(2), New Delhi vs. Wrigley India Pvt. Ltd., New Delhi

ITA 702/DEL/2019[2013-14]Status: DisposedITAT Delhi29 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Manish Agarwal

Section 250(6)Section 92CSection 92C(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I': NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 667/Del/2019 (ASSESSMENT YEAR 2013-14) M/s Wrigley India Private Limited 206, Okhla Industrial Estate, Phase III, New Delhi-110020 PAN-AAACW1789P (Appellant) DCIT, Circle-27(2), Vs. New Delhi. (Respondent) ITA No. 702/Del/2019 (ASSESSMENT YEAR 2013-14) Joint CIT (OSD), Circle-27(2), New Delhi (Appellant) M/s Wrigley India Private Limited, Vs.206, Okhla Industrial Estate, Phase III, New Delhi-110020 PAN-AAACW1789P (Respondent) ITA No. 1293/Del/2022 (ASSESSMEN…

Ayatna Realty Pvt. Ltd., New Delhi vs. ACIT, Circle-3(2), New Delhi

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

ITA 1295/DEL/2024[2012-13]Status: DisposedITAT Delhi07 Apr 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Manish Agarwalm/S Wrigley India Private Dcit, Limited Circle-27(2), 206, Okhla Industrial Vs. New Delhi. Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent) Joint Cit (Osd), M/S Wrigley India Private Circle-27(2), Limited, New Delhi Vs. 206, Okhla Industrial Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent)

Section 250(6)Section 92CSection 92C(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER M/s Wrigley India Private DCIT, Limited Circle-27(2), 206, Okhla Industrial Vs. New Delhi. Estate, Phase III, New Delhi-110020 PAN-AAACW1789P (Appellant) (Respondent) Joint CIT (OSD), M/s Wrigley India Private Circle-27(2), Limited, New Delhi Vs. 206, Okhla Industrial Estate, Phase III, New Delhi-110020 PAN-AAACW1789P (Appellant) (Respondent) ITA No.1294/Del/2022 (ASSESSMENT YEAR 2015-16) DCIT, M/s Wrigley India Private Circle-25(1), Limited, New Delhi. Vs. 206, O…

Ayatna Realty Pvt. Ltd., New Delhi vs. ACIT, Circle-3(2), New Delhi

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

ITA 1294/DEL/2024[2011-12]Status: DisposedITAT Delhi07 Apr 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Manish Agarwalm/S Wrigley India Private Dcit, Limited Circle-27(2), 206, Okhla Industrial Vs. New Delhi. Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent) Joint Cit (Osd), M/S Wrigley India Private Circle-27(2), Limited, New Delhi Vs. 206, Okhla Industrial Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent)

Section 250(6)Section 92CSection 92C(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER M/s Wrigley India Private DCIT, Limited Circle-27(2), 206, Okhla Industrial Vs. New Delhi. Estate, Phase III, New Delhi-110020 PAN-AAACW1789P (Appellant) (Respondent) Joint CIT (OSD), M/s Wrigley India Private Circle-27(2), Limited, New Delhi Vs. 206, Okhla Industrial Estate, Phase III, New Delhi-110020 PAN-AAACW1789P (Appellant) (Respondent) ITA No.1294/Del/2022 (ASSESSMENT YEAR 2015-16) DCIT, M/s Wrigley India Private Circle-25(1), Limited, New Delhi. Vs. 206, O…

Greenland Finance and Leasing P. Ltd., Delhi vs. ITO, New Delhi

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

ITA 1295/DEL/2019[2010-11]Status: DisposedITAT Delhi06 Jan 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri Manish Agarwalm/S Wrigley India Private Dcit, Limited Circle-27(2), 206, Okhla Industrial Vs. New Delhi. Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent) Joint Cit (Osd), M/S Wrigley India Private Circle-27(2), Limited, New Delhi Vs. 206, Okhla Industrial Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent)

Section 250(6)Section 92CSection 92C(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER M/s Wrigley India Private DCIT, Limited Circle-27(2), 206, Okhla Industrial Vs. New Delhi. Estate, Phase III, New Delhi-110020 PAN-AAACW1789P (Appellant) (Respondent) Joint CIT (OSD), M/s Wrigley India Private Circle-27(2), Limited, New Delhi Vs. 206, Okhla Industrial Estate, Phase III, New Delhi-110020 PAN-AAACW1789P (Appellant) (Respondent) ITA No.1294/Del/2022 (ASSESSMENT YEAR 2015-16) DCIT, M/s Wrigley India Private Circle-25(1), Limited, New Delhi. Vs. 206, O…

Greenland Finance and Leasing P. Ltd., Delhi vs. ITO, New Delhi

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

ITA 1294/DEL/2019[2009-10]Status: DisposedITAT Delhi06 Jan 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Manish Agarwalm/S Wrigley India Private Dcit, Limited Circle-27(2), 206, Okhla Industrial Vs. New Delhi. Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent) Joint Cit (Osd), M/S Wrigley India Private Circle-27(2), Limited, New Delhi Vs. 206, Okhla Industrial Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent)

Section 250(6)Section 92CSection 92C(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER M/s Wrigley India Private DCIT, Limited Circle-27(2), 206, Okhla Industrial Vs. New Delhi. Estate, Phase III, New Delhi-110020 PAN-AAACW1789P (Appellant) (Respondent) Joint CIT (OSD), M/s Wrigley India Private Circle-27(2), Limited, New Delhi Vs. 206, Okhla Industrial Estate, Phase III, New Delhi-110020 PAN-AAACW1789P (Appellant) (Respondent) ITA No.1294/Del/2022 (ASSESSMENT YEAR 2015-16) DCIT, M/s Wrigley India Private Circle-25(1), Limited, New Delhi. Vs. 206, O…

International Speciality Products (India) P Ltd, Mumbai vs. Asst CIT 15(2)(1), Mumbai

In the result assessee’s appeal is partly allowed

ITA 6335/MUM/2018[2014-15]Status: DisposedITAT Mumbai02 Aug 2019AY 2014-15

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

…THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 6335/Mum/2018 (Assessment Year 2014-15) International Specialty ACIT Range-15(2)(1) Vs. Products (India) Pvt. Limited Room No. 357 8th Floor, R. City Office Aayakar Bhavan Above R. City Mall M.K. Road LBS Marg, Ghatkopar West Mumbai-400 020. Mumbai-400 086. PAN : AABCI8200Q (Appellant) (Respondent) Assessee by Shri Ketan Ved & Ms. Urvi Mehta Department by Shri Manish Kamajia Date of Hearing 4.6.2019 Date of Pronouncement 2.8.2019 O R D E R Per Shamim Yahya (AM) :- This appeal by the asse…

DCIT v. Pioneer Overseas Corporation India Branch (93 Taxmann.com 274) — Cited in 9 Judgments | BharatTax