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-O Section 237 Section 250 Section 90 Section 14A Section 239 Section 143(3)Section 37(1)

Issues it is cited on

section 239 section 237 section 115o ddt dividend distribution tax domestic company bright line test section 17(2)(iiia)cost plus method amp expenditure section 35dda comparable uncontrolled price method

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

Schaeffler India Limited (Earlier Known As Fag Bearings India Ltd.), Vadodara vs. The Assistant Commissioner of Income Tax, Circle-1(1)(2) Now Circle-1(1)(1), Vadodara

Appeals are partly allowed for statistical purposes and Department’s appeals are dismissed

ITA 134/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad12 Jan 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT D.R. & Shri

Section 234Section 234ASection 271(1)(c)Section 37Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 133 to 137/Ahd/2023 (Assessment Years: 2010-11 to 2014-15) Schaeffler India Limited, Vs. Assistant Commissioner of (Earlier known as FAG Bearings Income Tax, India Ltd.), Circle-1(2), Opp. ABB, PO Maneja, Now Circle-1(1)(1), Vadodara-390013 Vadodara [PAN No.AAACF3357Q] (Appellant) .. (Respondent) I.T.A. Nos. 147 to 150/Ahd/2023 (Assessment Years: 2010-11 to 2013-14) Assistant Commissioner of Vs. M/s. Schaeffler India Ltd., Income Tax, P.O. Maneja, Maneja…

Schaeffler India Limited (Earlier Known As Fag Bearings India Ltd.), Vadodara vs. The Assistant Commissioner of Income Tax, Circle-1(2) Now Circle-1(1)(1), Vadodara

Appeals are partly allowed for statistical purposes and Department’s appeals are dismissed

ITA 133/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad12 Jan 2024AY 2010-11

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT D.R. & Shri

Section 234Section 234ASection 271(1)(c)Section 37Section 90(2)

Asst CIT (Ltu) 1, Mumbai vs. Grasim Industries Limited (As A Successor to Aditya Birla Nuvo Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1248/MUM/2017[2011-12]Status: DisposedITAT Mumbai28 Dec 2023AY 2011-12

Bench: Shri Vikas Awasthy, Jm & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar, ARFor Respondent: Ms. A. Alankrutha, Sr. DR

Section 10BSection 115JSection 14ASection 234BSection 271(1)(c)Section 32(1)(iia)Section 37Section 40Section 43BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JM & MS PADMAVATHY S, AM I.T.A. No. 1065/Mum/2017 (Assessment Year: 2011-12) Grasim Industries Limited Addl. CIT- LTU, Mumbai (as a Successor to Aditya Birla (Now jurisdiction is with Dy. Nuvo Ltd.) Aditya Birla Centre, Commissioner of Income Tax, A Wing, 2nd Floor, S.K. Ahire Marg, Vs. CC-1(4), Room No. 902, 9th Floor, Old CGO Building, Worli, Mumbai-400030. M.K. Road, Mumbai-400020 . PAN : AAACI1747H Appellant) : Respondent) I.T.A. No. 1248/Mum/2017 (Assessment Year: 2011-12) Dy. Commissioner of Income Tax, M/s Grasim Industri…

Grasim Industries Limited (As A Successor to Aditya Birla Nuvo Ltd), Mumbai vs. Addl CIT Ltu, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1065/MUM/2017[2011-12]Status: DisposedITAT Mumbai28 Dec 2023AY 2011-12

Bench: Shri Vikas Awasthy, Jm & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar, ARFor Respondent: Ms. A. Alankrutha, Sr. DR

Section 10BSection 115JSection 14ASection 234BSection 271(1)(c)Section 32(1)(iia)Section 37Section 40Section 43BSection 80I

Sennheiser Electronics India Private Limited, Gurgaon vs. Circle-4(1), Gurgaon

In the result, the appeal of the assessee is dismissed

ITA 1942/DEL/2021[2019-20]Status: DisposedITAT Delhi28 Nov 2023AY 2019-20

Bench: Us, The Only Effective Issue To Be Decided In This Appeal Is As To Whether The Nfac Was Justified In Not Granting Refund Of The Dividend Distribution Tax (Ddt) In The Facts & Circumstances Of The Instant Case. 4. We Have Heard The Rival Submissions & Perused The Materials Available On Record. The Assessee Is Engaged In The Business Of Sales & Distribution Of Headphones, Microphones, Monitoring Systems, Tour Guide Systems & Aviation Headsets. It Imports Goods From Sennheiser Group Companies For Reselling Through Its Distributors In India. The Return Of Income For The Assessment Year 2019-20 Was Filed By The Assessee Company On 27.11.2019 Which Was Later Revised On 09.03.2020 Declaring Total Income Of Rs.3,77,00,470/-. 5. During The Year Under Consideration The Assessee Distributed Dividends To Its Share Holders (Senniheiser Global Operations Gmbh, Germany & Sennheiser Electronic Gmbh & Co. Kg

Section 115Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Sennheiser Electronics Circle – 4 (1) India Private Limited Gurgaon 104, ABC,Time Tower, Sector-28, M. G. Road, Gurgaon -122002 PAN No.AAKCS4629Q (Appellant) (Respondent) Appellant by Ms. Poonam Ahuja, Advocate Respondent by Sh. Sanjay Kumar, Sr. DR Date of Hearing 16/11/2023 Date of 28/11/2023 Pronouncement ORDER PER M. BALAGANESH, AM: This appeal of the Assessee arises out of the order of the CIT(A), National Faceless Appeal Centre, Delhi, [hereinafter referr…

DCIT, Circle-3(3)(1), Mumbai vs. M/S. Total Energies Marketing India P Ltd (Formerly Known As M/S. Total Oil India P Ltd, Mumbai

ITA 97/MUM/2023[2017-18]Status: DisposedITAT Mumbai03 Nov 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Ketan VedFor Respondent: Shri Biswanath Das, D.R

Section 115Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No.97 & 96/MUM/2023 Assessment Year: 2017-18 AND 2018-19 DCIT, Circle 3(3)(1) v. M/s Total Energies Marketing Mumbai India Pvt. Ltd. (Formerly Known as M/s Total Oil India Pvt. Ltd.) 3rd Floor, The Leela Galleria, Andheri, Kurla Road, Andheri (East), Mumbai (Appellant) (Respondent) CO No. 30 & 29/MUM/2023 [In ITA No.97 & 96/MUM/2023] Assessment Year: 2017-18 AND 2018-19 M/s Total Energies Marketing India v. DCIT, Circle 3(3)(1) Pvt. Ltd. Mumbai (Formerly Known as M/s Total Oil India Pvt…

DCIT, Circle-3(3)(1), Mumbai vs. M/S. Total Energies Marketing India P Ltd. (Formerly Known As M/S. Total Oil India P Ltd.), Mumbai

ITA 96/MUM/2023[2018-19]Status: DisposedITAT Mumbai03 Nov 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Ketan VedFor Respondent: Shri Biswanath Das, D.R

Section 115Section 143(3)Section 40

M/S. Itc Essentra Limited, Bangalore vs. Income Tax Officer, Ward- 3(1)(1), Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 2581/BANG/2019[2016-17]Status: DisposedITAT Bangalore09 Oct 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Shri Parithivel, JCIT (DR)

Section 37Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2016-17 M/s ITC Essentra Ltd., 1. The Income Tax Vs. Survey No.139/140, Officer, Veerapura Village, Ward-3(1)(1), Kasaba Hobli, Bengaluru. Doddaballapur, Bengaluru. 2. National Faceless Appeal Centre, PAN : AAACI 5640 P Delhi. APPELLANT RESPONDENT Assessee by : Shri K.R Vasudevan, Advocate Revenue by : Shri Parithivel, JCIT (DR) Date of hearing : 05.10.2023 Date of : Pronouncement 09.10.2023 O R D E R Per Beena Pillai, Judicial Member :- The pr…

Van Oord India P.Ltd, Mumbai vs. DCIT RG 5(3), Mumbai

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

ITA 792/MUM/2014[2009-10]Status: DisposedITAT Mumbai20 Sept 2023AY 2009-10

Bench: Shri Vikas Awasthy() & Ms. Padmavathy S. ()

Section 143(3)Section 144C(14)Section 271(1)(c)

…1 ITA 792/Mum/2014 Van Oord India Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”,MUMBAI BEFORE SHRI VIKAS AWASTHY(JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.792/Mum/2014 (Assessment year : 2009-10) Van Oord India Private Limited vs Deputy Commissioner of Income-tax, 6th Floor, Sanghavi Udyan, range 5(3), Mumbai, Aayakar Vaikunthlal Mehta Road, Bhavan, M.K. Road, Mumbai-400 JVPD Scheme, Mumbai-400 049 020 PAN : AAACH5430J APPELLANT RESPONDENT Present for the Assessee Shri Porus Kaka, Shri Divesh Chawla, Shri Ashish Agrawal, Shri Anuj Shah, Shri Saiddhant Unadkant Present…

Dow Chemicals International Private Limited, Mumbai vs. Deputy Commissioner of Income Tax-14(1)(2), Mumbai

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

ITA 1201/MUM/2023[2017-2018]Status: DisposedITAT Mumbai11 Sept 2023AY 2017-2018

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Rajan VoraFor Respondent: Shri H.M. Bhatt

Section 115Section 143(1)Section 143(1)(a)Section 250Section 32Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1201/Mum./2023 (Assessment Year : 2017–18) Dow Chemical International Pvt. Ltd. Unit no.801, 8th Floor, Building no.9 Gigaplex, TTC Industrial Area, MIDC ……………. Appellant Airoli S.O, Navi Mumbai, Thane 400 708 PAN – AAACD4467B v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–14(1)(2), Mumbai Assessee by : Shri Rajan Vora Revenue by : Shri H.M. Bhatt Date of Hearing – 21/07/2023 Date of Order – 11/09/2023 O R D E R PER SANDEEP SINGH KARHAIL,…

Skf India Ltd, Mumbai vs. DCIT 4(3)(2), Mumbai

Appeal is partly allowed

ITA 1746/MUM/2017[2012-13]Status: DisposedITAT Mumbai21 Aug 2023AY 2012-13

For Appellant: Ms. Sailee V. GujarathiFor Respondent: Shri Gaurav Batham

Section 143(3)Section 144C(13)Section 144C(5)Section 145A

…IN THE INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SKF India Limited, Mahatma Gandhi Memorial Building, Netaji Subhash Road, Charni Road, Mumbai - 400002 [PAN: AAACS0684H] …………… Appellant Vs The Deputy Commissioner of Income-tax – 4(3)(2), Mumbai Room No. 649, Aayakar Bhavan, M.K. Road, New Marine Lines, Respondent ……………. Mumbai - 400020 Appearance For the Appellant/Assessee : Ms. Sailee V. Gujarathi For the Respondent/Department : Shri Gaurav Batham Date Conclusion of hearing : 24.05.2023 Pronouncement of order : 21.08.2023 O R D…

Hindustan Unilever Ltd, Mumbai vs. ITO Cir 1(1)(4), Mumbai

In the result, both the appeal of the assessee and the revenue are partly allowed

ITA 5431/MUM/2011[2001-02]Status: DisposedITAT Mumbai18 Aug 2023AY 2001-02

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10BSection 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.5431/Mum/2011 (Assessment year 2001-02) Hindustan Unilever Limited vs Addl.Commissioner of Income-tax- Hindustan Lever House 1(1), Mumbai Aayakar Bhavan 165/166 Backbay Reclamation M.K. Road, Mumbai-400 020 Mumbai-400 020 PAN : AACH1004N APPELLANT RESPONDENT I.T.A. No.5549/Mum/2011 (Assessment year 2001-02) The Assistant Commissioner of vs Hindustan Unilever Limited Income-tax-1(1), Mumbai Hindustan Lever House Room No.579, Aayakar Bhavan 165/166 Backbay Rec…

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

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 619/KOL/2017[2012-13]Status: DisposedITAT Kolkata20 Jul 2023AY 2012-13

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2012-13

For Appellant: Shri Deepak ChopraFor Respondent: Shri G. Hukugha Sema, CIT, DR

Section 143(3)Section 144C(13)Section 144C(5)Section 92BSection 92F

…in ITA No. 404 & 529/Kol/2015 (supra). Ld. Counsel apprised the bench of subsequent developments and submitted that owing to dissenting view on the same issue by another Coordinate Bench of ITAT, Mumbai in the case of DCIT Vs. Total Oil India Pvt. Ltd. [2021] 190 ITR 312 (Mum. Trib.) a Special Bench was constituted. The Hon’ble Special Bench so constituted in the case of DCIT Vs. Total Oil India Pvt. Ltd. (supra) has decided the issue against the assessee vide its order reported in [2023] 149 taxmann. Com 332 (Mum. Trib.)(SB). In this respect, ld counsel submitted that assessee is not a party to the decision of H…

Accenture Solutions P Ltd (Asol), Mumbai vs. Addl/Jt/ Dy/CIT/Asstt/ITO, National Faceless Assessment Centre, Delhi & the Dy CIT, Circle-14(1)(1), Mumbai

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

ITA 1255/MUM/2021[2016-17]Status: DisposedITAT Mumbai13 Jul 2023AY 2016-17

Bench: Shri Amit Shukla & Shri Amarjit Singhaccenture Solutions Vs. Additional/Joint/Deputy/ Private Limited (‘Asol’) Assistant Commissioner Plant 3, Godrej & Boyce Of Income Tax/Income- Complex, Phirojshah Tax Officer, National Nagar, Vikhroli West, Facelless Assessment Off L.B.S Marg, Centre, Delhi Mumbai – 400079 The Dcit, Circle 14(1)(1) स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaach3235M Appellant .. Respondent Appellant By : Nishant Thakkar/ Hiten Chande/ Ms. Jasmin Amalsadvala Respondent By : Azhar Zain Vayal Parambath Date Of Hearing 22.05.2023 Date Of Pronouncement 13.07.2023 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assesse Is Directed Against The Order Passed By The Ao (National Assessment Centre) Mumbai- 2, Dated 18.03.2021 For A.Y. 2016-17 As Per The Direction Of The Drp Issued U/S 144C (5) Of The Act. The Assessee Has Raised The Following Grounds Before Us: “On The Facts & Circumstances Of The Case & In Law, The Learned Ao Transfer Pricing Officer (Tpo), Based On The Directions Of The Hon'Ble Drp Has: General Ground 1. Erred In Assessing The Total Income Of The Appellant At Rs.2888,33,73,016 Against A Total Income Of Rs.2179,39,30,620 As Reported By The Appellant In Its Revised Return Of Income & Determining A Demand Of Rs.2186,98,55,847 Payable By The Appellant.

For Appellant: Nishant Thakkar/ Hiten Chande/For Respondent: Azhar Zain Vayal Parambath

Section 144CSection 92CSection 92C(3)

…P a g e | 1 Accenture Solutions Private Limited Vs. Add/Joint/Deputy/ACIT/ITO IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Accenture Solutions Vs. Additional/Joint/Deputy/ Private Limited (‘ASOL’) Assistant Commissioner Plant 3, Godrej & Boyce of Income Tax/Income- Complex, Phirojshah tax Officer, National Nagar, Vikhroli West, Facelless Assessment Off L.B.S Marg, Centre, Delhi Mumbai – 400079 The DCIT, Circle 14(1)(1) स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH3235M Appellant .. Respondent Appellant by : Nishant Thak…

Ambuja Cements Limited, Mumbai vs. DCIT (Ltu), Mumbai

In the result, Miscellaneous Application filed by the assessee is allowed, while ground no

ITA 2384/MUM/2019[2010-11]Status: DisposedITAT Mumbai29 May 2023AY 2010-11

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Yogesh TharFor Respondent: Dr. Samuel Pitta

Section 254(1)Section 254(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M.A. no.222/Mum./2023 (Arising out of ITA no.2384/Mum./2019) (Assessment Year : 2010–11) Ambuja Cements Limited (Formerly known as Gujarat Ambuja ……………. Applicant Cements Limited), Elegant Business Park (Original Appellant) MIDC Cross Road B, Andheri (East) Mumbai 400 059 PAN – AAACG0569P v/s Addl. Commissioner of Income Tax ……………. Respondent Large Tax Unit, Centre–1, Mumbai (Original Respondent) ITA no.2384/Mum./2019 (Assessment Year : 2010–11) Ambuja Cements Limi…