DCIT v. Total Oil India Pvt. Ltd.

149 Taxmann.com 332Income Tax Appellate Tribunal2023#925 most cited
115

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2023 to 2026.

Also referred to as

DCIT v. Total Oil India Pvt. Ltd. · Total Oil India Special Bench · Section 115-O · dividend distribution tax · Transfer Pricing · Bright Line Test · AMP expenditure · Cost Plus Method · CUP method · Section 90 · DTAA · Refunds · Section 237 · Section 239 · ITAT Mumbai Special Bench

Also reported as

190 ITR 312

Sections most often in play

Section 115-OSection 237Section 250Section 90Section 14ASection 239Section 143(3)Section 37(1)

Issues it is cited on

section 239section 237section 115oddtdividend distribution taxdomestic companybright line testsection 17(2)(iiia)cost plus methodamp expendituresection 35ddacomparable uncontrolled price method

Judgments citing DCIT v. Total Oil India Pvt. Ltd.

DCIT Cir 7(1), Mumbai vs. Novartis India Ltd, Mumbai

In the result, all the appeals of assessee and revenue and the cross objections of the assessee are partly allowed in the aforesaid terms

ITA 4700/MUM/2013[2006-07]Status: DisposedITAT Mumbai21 Mar 2025AY 2006-07

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Ble

For Appellant: Shri J D Mistry, Sr. AdvocateFor Respondent: Shri Kailash C Kanojiya, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before Justice (Retd.) C V Bhadang, Hon’ble President & Shri B R Baskaran, Hon’ble Accountant Member ITA No. 7799/Mum/2012 (AY :2007-08) DCIT Cir 7(1)/ACIT Cir 7(1), Novartis India Ltd., Mumbai 6th & 7th Floor, Inspire BKC, Vs. G Block, BKC Main Road, Bandra East, Mumbai 400 051 PAN AAACH2914F (Appellant) (Respondent) ITA Nos. 4573/Mum/2013 (AY :2004-05) ITA Nos. 7733/Mum/2012 (AY :2007-08) ITA Nos. 4574/Mum/2013 (AY :2006-07) & Co No. 187/Mum/2014 (Arising out of ITA No. 4700/Mum/2013 (AY :2006-07) CO No. 34/Mum/2014 (Arising out of ITA No. 7799/…

DCIT Cir 7(1), Mumbai vs. Novartis India Ltd, Mumbai

In the result, all the appeals of assessee and revenue and the cross objections of the assessee are partly allowed in the aforesaid terms

ITA 4699/MUM/2013[2004-05]Status: DisposedITAT Mumbai21 Mar 2025AY 2004-05

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Ble

For Appellant: Shri J D Mistry, Sr. AdvocateFor Respondent: Shri Kailash C Kanojiya, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before Justice (Retd.) C V Bhadang, Hon’ble President & Shri B R Baskaran, Hon’ble Accountant Member ITA No. 7799/Mum/2012 (AY :2007-08) DCIT Cir 7(1)/ACIT Cir 7(1), Novartis India Ltd., Mumbai 6th & 7th Floor, Inspire BKC, Vs. G Block, BKC Main Road, Bandra East, Mumbai 400 051 PAN AAACH2914F (Appellant) (Respondent) ITA Nos. 4573/Mum/2013 (AY :2004-05) ITA Nos. 7733/Mum/2012 (AY :2007-08) ITA Nos. 4574/Mum/2013 (AY :2006-07) & Co No. 187/Mum/2014 (Arising out of ITA No. 4700/Mum/2013 (AY :2006-07) CO No. 34/Mum/2014 (Arising out of ITA No. 7799/…

Novartis India Ltd, Mumbai vs. Addl CIT 7(1), Mumbai

In the result, all the appeals of assessee and revenue and the cross objections of the assessee are partly allowed in the aforesaid terms

ITA 4574/MUM/2013[2006-07]Status: DisposedITAT Mumbai21 Mar 2025AY 2006-07

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Ble

For Appellant: Shri J D Mistry, Sr. AdvocateFor Respondent: Shri Kailash C Kanojiya, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before Justice (Retd.) C V Bhadang, Hon’ble President & Shri B R Baskaran, Hon’ble Accountant Member ITA No. 7799/Mum/2012 (AY :2007-08) DCIT Cir 7(1)/ACIT Cir 7(1), Novartis India Ltd., Mumbai 6th & 7th Floor, Inspire BKC, Vs. G Block, BKC Main Road, Bandra East, Mumbai 400 051 PAN AAACH2914F (Appellant) (Respondent) ITA Nos. 4573/Mum/2013 (AY :2004-05) ITA Nos. 7733/Mum/2012 (AY :2007-08) ITA Nos. 4574/Mum/2013 (AY :2006-07) & Co No. 187/Mum/2014 (Arising out of ITA No. 4700/Mum/2013 (AY :2006-07) CO No. 34/Mum/2014 (Arising out of ITA No. 7799/…

Novartis India Ltd, Mumbai vs. Addl CIT 7(1), Mumbai

In the result, all the appeals of assessee and revenue and the cross objections of the assessee are partly allowed in the aforesaid terms

ITA 4573/MUM/2013[2004-05]Status: DisposedITAT Mumbai21 Mar 2025AY 2004-05

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Ble

For Appellant: Shri J D Mistry, Sr. AdvocateFor Respondent: Shri Kailash C Kanojiya, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before Justice (Retd.) C V Bhadang, Hon’ble President & Shri B R Baskaran, Hon’ble Accountant Member ITA No. 7799/Mum/2012 (AY :2007-08) DCIT Cir 7(1)/ACIT Cir 7(1), Novartis India Ltd., Mumbai 6th & 7th Floor, Inspire BKC, Vs. G Block, BKC Main Road, Bandra East, Mumbai 400 051 PAN AAACH2914F (Appellant) (Respondent) ITA Nos. 4573/Mum/2013 (AY :2004-05) ITA Nos. 7733/Mum/2012 (AY :2007-08) ITA Nos. 4574/Mum/2013 (AY :2006-07) & Co No. 187/Mum/2014 (Arising out of ITA No. 4700/Mum/2013 (AY :2006-07) CO No. 34/Mum/2014 (Arising out of ITA No. 7799/…

ACIT Cir 7(1), Mumbai vs. Novartis India Ltd, Mumbai

In the result, all the appeals of assessee and revenue and the cross

ITA 7799/MUM/2012[2007-08]Status: DisposedITAT Mumbai21 Mar 2025AY 2007-08

Bench: Justice (Retd.) C V Bhadang, Hon'Ble & Shri B R Baskaran, Hon'Ble

For Appellant: Shri J D Mistry, Sr. AdvocateFor Respondent: Shri Kailash C Kanojiya, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before Justice (Retd.) C V Bhadang, Hon'ble President & Shri B R Baskaran, Hon'ble Accountant Member ITA No. 4700/Mum/2013 (AY :2006-07) ITA No. 7799/Mum/2012 (AY :2007-08) ITA No. 4699/Mum/2013 (AY :2004-05) DCIT Cir 7(1)/ACIT Cir 7(1), Mumbai (Appellant) Novartis India Ltd., 6th & 7th Floor, Inspire BKC, Vs. G Block, BKC Main Road, Bandra East, Mumbai 400 051 PAN AAACH2914F (Respondent) ITA Nos.4573/Mum/2013 (AY :2004-05) ITA Nos.7733/Mum/2012 (AY :2007-08) ITA Nos.4574/Mum/2013 (AY :2006-07) & Co No. 187/Mum/2014 (Arising out of ITA No. 4700/…

Novartis India Ltd, Mumbai vs. Asst CIT 7(1), Mumbai

In the result, all the appeals of assessee and revenue and the cross objections of the assessee are partly allowed in the aforesaid terms

ITA 7733/MUM/2012[2007-08]Status: DisposedITAT Mumbai21 Mar 2025AY 2007-08

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Ble

For Appellant: Shri J D Mistry, Sr. AdvocateFor Respondent: Shri Kailash C Kanojiya, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before Justice (Retd.) C V Bhadang, Hon’ble President & Shri B R Baskaran, Hon’ble Accountant Member ITA No. 7799/Mum/2012 (AY :2007-08) DCIT Cir 7(1)/ACIT Cir 7(1), Novartis India Ltd., Mumbai 6th & 7th Floor, Inspire BKC, Vs. G Block, BKC Main Road, Bandra East, Mumbai 400 051 PAN AAACH2914F (Appellant) (Respondent) ITA Nos. 4573/Mum/2013 (AY :2004-05) ITA Nos. 7733/Mum/2012 (AY :2007-08) ITA Nos. 4574/Mum/2013 (AY :2006-07) & Co No. 187/Mum/2014 (Arising out of ITA No. 4700/Mum/2013 (AY :2006-07) CO No. 34/Mum/2014 (Arising out of ITA No. 7799/…

Reckitt Benckiser (India) Pvt. Ltd., Gurgaon vs. D.C.I.T., Circle - 11(1), Kolkata

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 1801/KOL/2024[2020-2021]Status: DisposedITAT Kolkata18 Mar 2025AY 2020-2021

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

For Appellant: Shri Deepak Chopra, AR & Shri Rohan Khare, ARFor Respondent: Shri Guru Bhashyam, CIT, DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER ITA Nos.78/Kol/2018 Assessment Year: 2013-14 & ITA Nos.2681/Kol/2018 Assessment Year: 2014-15 & ITA Nos.2631/Kol/2019 Assessment Year: 2015-16 & ITA Nos.1801/Kol/2024 Assessment Year: 2020-21 & ITA Nos.2319/Kol/2024 Assessment Year: 2021-22 Reckitt Benckiser (India) DCIT, Circle-12(1), Kolkata. Pvt. Ltd. Diamond Prestige, 3rd Vs. Floor, Suit No. 313-315, 41A, AJC Bose Road, Kolkata-700017. (PAN: AABCR2655Q) (Appellant) (Respondent) Present for: Appellant by : Shri Deepak Chopr…

Reckitt Benckiser (India) Pvt Ltd., Kolkata vs. DCIT, Circle-12(1), Kolkata

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 2631/KOL/2019[2015-16]Status: DisposedITAT Kolkata18 Mar 2025AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

For Appellant: Shri Deepak Chopra, AR & Shri Rohan Khare, ARFor Respondent: Shri Guru Bhashyam, CIT, DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER ITA Nos.78/Kol/2018 Assessment Year: 2013-14 & ITA Nos.2681/Kol/2018 Assessment Year: 2014-15 & ITA Nos.2631/Kol/2019 Assessment Year: 2015-16 & ITA Nos.1801/Kol/2024 Assessment Year: 2020-21 & ITA Nos.2319/Kol/2024 Assessment Year: 2021-22 Reckitt Benckiser (India) DCIT, Circle-12(1), Kolkata. Pvt. Ltd. Diamond Prestige, 3rd Vs. Floor, Suit No. 313-315, 41A, AJC Bose Road, Kolkata-700017. (PAN: AABCR2655Q) (Appellant) (Respondent) Present for: Appellant by : Shri Deepak Chopr…

Reckitt Benckiser (India) Pvt Ltd., Kolkata vs. DCIT, Circle-12(1), Kolkata

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 78/KOL/2018[2013-14]Status: DisposedITAT Kolkata18 Mar 2025AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

For Appellant: Shri Deepak Chopra, AR & Shri Rohan Khare, ARFor Respondent: Shri Guru Bhashyam, CIT, DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER ITA Nos.78/Kol/2018 Assessment Year: 2013-14 & ITA Nos.2681/Kol/2018 Assessment Year: 2014-15 & ITA Nos.2631/Kol/2019 Assessment Year: 2015-16 & ITA Nos.1801/Kol/2024 Assessment Year: 2020-21 & ITA Nos.2319/Kol/2024 Assessment Year: 2021-22 Reckitt Benckiser (India) DCIT, Circle-12(1), Kolkata. Pvt. Ltd. Diamond Prestige, 3rd Vs. Floor, Suit No. 313-315, 41A, AJC Bose Road, Kolkata-700017. (PAN: AABCR2655Q) (Appellant) (Respondent) Present for: Appellant by : Shri Deepak Chopr…

DCIT, Central Circle-8, New Delhi vs. M/S. Kuber Sucurities Pvt. Ltd., New Delhi

In the result, the appeal of the assessee is dismissed as

ITA 1412/DEL/2021[2012-2013]Status: DisposedITAT Delhi03 Mar 2025AY 2012-2013

Bench: Prakash Chand Yadav & Shri Manish Agarwal

Section 115Section 250

…ITA No.1412/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE PRAKASH CHAND YADAV, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1412/Del/2023 [Assessment Year : 2014-15] Convergys India Services Private | vs | DCIT, Limited, Industrial Plot N-243, Circle-4(2), Tower-A, lst, 3rd, 4th, 5th and New Delhi. Tower-B, Ground, 2nd 5th Floor, S.P. Infocity, Udyog Vihar, Dundahera, Gurgaon, Haryana, 122016 PAN-AABCC5056G APPELLANT RESPONDENT Appellant by Shri K.M.Gupta & Ms. Shruti Kimta, AR Respondent by Shri S.K.Jadhav, CIT DR Date of Hearing 22.07.2025 Date of Pron…

Sony Music Entertainment India Private Limited, Mumbai vs. Assistant Commissioner of Income Tax, Circle 16(1), Mumbai

ITA 3383/MUM/2024[AY 2017-18]Status: DisposedITAT Mumbai19 Feb 2025

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ajit Jain
Section 115Section 115PSection 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL "G’ BENCH, MUMBAI SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Sony Music Entertainment India Private Limited 2nd Floor, First International Financial Cenre, G Blcok, Bandra Kurla Complex Road, Vidyanagari SO, Mumbai – 400 098 Maharashtra. [PAN:AAICS1766Q] …………. Appellant Vs Assistant Commissioner of Income Tax, Circle 16(1), Mumbai Room No.439, 4th Floor, Aayakar Bhavan, Maharshi Karve Road, Mumbai – 400020 Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri Ajit Jain : For the Respondent/Department Shri Sures…

Knight Riders Sports Private Limited, Mumbai vs. ACIT Central Circle-4(2), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 5967/MUM/2024[2018-19]Status: DisposedITAT Mumbai04 Feb 2025AY 2018-19

Bench: Shri Amarjit Singh & Shri Anikesh Banerjeeassessment Year 2018-19

For Appellant: Shri Hiten ThakkarFor Respondent: Shri Hemanshu Joshi, Sr. DR
Section 115Section 115JSection 143(2)Section 237Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Assessment Year 2018-19 Knight Riders Sports Private ACIT, Central Circle- Limited 4(2), Kautilya Bhavan, Mumbai Backstage, Plot No. 612, 15th Vs. Road, Junction of Ramkrishna Mission Road, Santacruz (West), Mumbai – 400054. PAN: AADCK 3118 M (Appellant) (Respondent) Present for: Assessee by : Shri Hiten Thakkar Revenue by : Shri Hemanshu Joshi, Sr. DR Date of Hearing : 15.01.2025 Date of Pronouncement : 04.02.2025 O R D E R PER AMARJIT SINGH, ACCOUNTANT MEM…

Sony India Private Limited vs. Deputy Commissioner of Income Tax, Circle 24(1), New Delhi

ITA - 14 / 2025HC Delhi29 Jan 2025
Section 115

…lant, we find that this appeal raises questions which would merit consideration. 4. We take note of the judgment handed down by the Special Bench of the Income Tax Appellate Tribunal in Deputy Commissioner of Income Tax v. Total Oil India P. Ltd. [(2023) 104 ITR (Trib) 1], as also the fact of similar challenge pending in number of writ petitions, including W.P. (C) 13962/2021. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:25:19 5. W…

Mohan Kumar Sharma, Uttar Pradesh vs. Ward 5 (1) (5), Noida, Jurisdictional Assessing Officer, Uttar Pradesh

In the result, appeal of the revenue is dismissed

ITA 1967/DEL/2024[2021-2022]Status: DisposedITAT Delhi21 Jan 2025AY 2021-2022

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.1966 और 1967/िद"ी/2018(िन.व. 2013-14 और 2014-15)

For Appellant: S/Shri Neeraj Jain, Advocate & Kunal Pandey, CharteredFor Respondent: Ms. Prajna Paramita, CIT-DR
Section 115Section 80I

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं मनीष अ"वाल, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.1966 और 1967/िद"ी/2018(िन.व. 2013-14 और 2014-15) ITA No.1966 & 1967/DEL/2018 (A.Y.2013-14 & 2014-15) Gujarat Guardian Ltd., 4-7/C, DDA Shopping Centre, New Friends Colony, New Delhi 110025 ...... अपीलाथ"/Appellant PAN: AAACG-1622-K बनाम Vs. Assistant Commissioner of Income Tax, ..... "ितवादी/Respondent Circle-10(2), CR Building, New Delhi 110002 आअसं.1819/ िद"ी /2018…

Tweezerman India Private Limited, Pondicherry vs. Deputy Commissioner of Income Tax, Pondicherry

The appeals stands dismissed

ITA 2075/CHNY/2024[2020-21]Status: DisposedITAT Chennai07 Jan 2025AY 2020-21

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (1) आयकरअपील सं./ Ita No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ Ita No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ Ita No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ Ita No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ Ita No.2061/Chny/2024 (िनधा*रण वष* / Assessment Year: 2011-12) & (6) आयकरअपील सं./ Ita No.2062/Chny/2024 (िनधा*रण वष* / Assessment Year: 2012-13) & (7) आयकरअपील सं./ Ita No.2063/Chny/2024 (िनधा*रण वष* / Assessment Year: 2013-14) & (8) आयकरअपील सं./ Ita No.2064/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) & (9) आयकरअपील सं./ Ita No.2065/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16)

For Appellant: S/Shri P. Lalith Kumar & Mehul (CAs) – Ld. ARsFor Respondent: Shri S. Sundar Rajan (JCIT) -Ld. Sr. DR
Section 115Section 237Section 250Section 90

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (1) आयकरअपील सं./ ITA No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ ITA No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ ITA No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ ITA No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ ITA No.2061/C…

Tweezerman India Private Limited, Pondicherry vs. Deputy Commissioner of Income Tax, Pondicherry

The appeals stands dismissed

ITA 2074/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 Jan 2025AY 2017-18

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (1) आयकरअपील सं./ Ita No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ Ita No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ Ita No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ Ita No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ Ita No.2061/Chny/2024 (िनधा*रण वष* / Assessment Year: 2011-12) & (6) आयकरअपील सं./ Ita No.2062/Chny/2024 (िनधा*रण वष* / Assessment Year: 2012-13) & (7) आयकरअपील सं./ Ita No.2063/Chny/2024 (िनधा*रण वष* / Assessment Year: 2013-14) & (8) आयकरअपील सं./ Ita No.2064/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) & (9) आयकरअपील सं./ Ita No.2065/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16)

For Appellant: S/Shri P. Lalith Kumar & Mehul (CAs) – Ld. ARsFor Respondent: Shri S. Sundar Rajan (JCIT) -Ld. Sr. DR
Section 115Section 237Section 250Section 90

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (1) आयकरअपील सं./ ITA No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ ITA No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ ITA No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ ITA No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ ITA No.2061/C…

Tweezerman India Private Limited, Pondicherry vs. Deputy Commissioner of Income Tax, Pondicherry

The appeals stands dismissed

ITA 2068/CHNY/2024[2019-20]Status: DisposedITAT Chennai07 Jan 2025AY 2019-20

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (1) आयकरअपील सं./ Ita No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ Ita No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ Ita No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ Ita No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ Ita No.2061/Chny/2024 (िनधा*रण वष* / Assessment Year: 2011-12) & (6) आयकरअपील सं./ Ita No.2062/Chny/2024 (िनधा*रण वष* / Assessment Year: 2012-13) & (7) आयकरअपील सं./ Ita No.2063/Chny/2024 (िनधा*रण वष* / Assessment Year: 2013-14) & (8) आयकरअपील सं./ Ita No.2064/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) & (9) आयकरअपील सं./ Ita No.2065/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16)

For Appellant: S/Shri P. Lalith Kumar & Mehul (CAs) – Ld. ARsFor Respondent: Shri S. Sundar Rajan (JCIT) -Ld. Sr. DR
Section 115Section 237Section 250Section 90

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (1) आयकरअपील सं./ ITA No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ ITA No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ ITA No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ ITA No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ ITA No.2061/C…

Tweezerman India Private Limited, Pondicherry vs. Deputy Commissioner of Income Tax, Pondicherry

The appeals stands dismissed

ITA 2067/CHNY/2024[2018-19]Status: DisposedITAT Chennai07 Jan 2025AY 2018-19

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (1) आयकरअपील सं./ Ita No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ Ita No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ Ita No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ Ita No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ Ita No.2061/Chny/2024 (िनधा*रण वष* / Assessment Year: 2011-12) & (6) आयकरअपील सं./ Ita No.2062/Chny/2024 (िनधा*रण वष* / Assessment Year: 2012-13) & (7) आयकरअपील सं./ Ita No.2063/Chny/2024 (िनधा*रण वष* / Assessment Year: 2013-14) & (8) आयकरअपील सं./ Ita No.2064/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) & (9) आयकरअपील सं./ Ita No.2065/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16)

For Appellant: S/Shri P. Lalith Kumar & Mehul (CAs) – Ld. ARsFor Respondent: Shri S. Sundar Rajan (JCIT) -Ld. Sr. DR
Section 115Section 237Section 250Section 90

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (1) आयकरअपील सं./ ITA No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ ITA No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ ITA No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ ITA No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ ITA No.2061/C…

Tweezerman India Private Limited, Pondicherry vs. Deputy Commissioner of Income Tax, Pondicherry

The appeals stands dismissed

ITA 2066/CHNY/2024[2016-17]Status: DisposedITAT Chennai07 Jan 2025AY 2016-17

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (1) आयकरअपील सं./ Ita No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ Ita No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ Ita No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ Ita No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ Ita No.2061/Chny/2024 (िनधा*रण वष* / Assessment Year: 2011-12) & (6) आयकरअपील सं./ Ita No.2062/Chny/2024 (िनधा*रण वष* / Assessment Year: 2012-13) & (7) आयकरअपील सं./ Ita No.2063/Chny/2024 (िनधा*रण वष* / Assessment Year: 2013-14) & (8) आयकरअपील सं./ Ita No.2064/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) & (9) आयकरअपील सं./ Ita No.2065/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16)

For Appellant: S/Shri P. Lalith Kumar & Mehul (CAs) – Ld. ARsFor Respondent: Shri S. Sundar Rajan (JCIT) -Ld. Sr. DR
Section 115Section 237Section 250Section 90

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (1) आयकरअपील सं./ ITA No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ ITA No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ ITA No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ ITA No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ ITA No.2061/C…

Tweezerman India Private Limited, Pondicherry vs. Deputy Commissioner of Income Tax, Pondicherry

The appeals stands dismissed

ITA 2065/CHNY/2024[2015-16]Status: DisposedITAT Chennai07 Jan 2025AY 2015-16

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (1) आयकरअपील सं./ Ita No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ Ita No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ Ita No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ Ita No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ Ita No.2061/Chny/2024 (िनधा*रण वष* / Assessment Year: 2011-12) & (6) आयकरअपील सं./ Ita No.2062/Chny/2024 (िनधा*रण वष* / Assessment Year: 2012-13) & (7) आयकरअपील सं./ Ita No.2063/Chny/2024 (िनधा*रण वष* / Assessment Year: 2013-14) & (8) आयकरअपील सं./ Ita No.2064/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) & (9) आयकरअपील सं./ Ita No.2065/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16)

For Appellant: S/Shri P. Lalith Kumar & Mehul (CAs) – Ld. ARsFor Respondent: Shri S. Sundar Rajan (JCIT) -Ld. Sr. DR
Section 115Section 237Section 250Section 90

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (1) आयकरअपील सं./ ITA No.2057/Chny/2024 (िनधा*रण वष* / Assessment Year: 2007-08) & (2) आयकरअपील सं./ ITA No.2058/Chny/2024 (िनधा*रण वष* / Assessment Year: 2008-09) & (3) आयकरअपील सं./ ITA No.2059/Chny/2024 (िनधा*रण वष* / Assessment Year: 2009-10) & (4) आयकरअपील सं./ ITA No.2060/Chny/2024 (िनधा*रण वष* / Assessment Year: 2010-11) & (5) आयकरअपील सं./ ITA No.2061/C…