Dealer Gift Panasonic Sales & Services India Pvt. Ltd. v. ACIT

153 ITD 591Income Tax Appellate Tribunal2015#16802 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2018.

Judgments citing Dealer Gift Panasonic Sales & Services India Pvt. Ltd. v. ACIT

Canon India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

Appeal is dismissed

ITA 832/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Aug 2018AY 2011-12

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

Section 143(3)Section 144CSection 92B

…Ltd. vs. DCIT ITA No. 577/Mum/201 • Scheme or incentive Reebok India Co. vs. ACIT (2014) 146 ITD 469 • Dealer Gift Panasonic Sales & Services India Pvt. Ltd. vs. ACIT (2013) 157 TTJ 615 (Chennai) • Dealer Gift LG Electronics India Pvt. Ltd. vs. ACIT (2015) 153 ITD 591 (Del) Thus, the Ld. AR submitted that the TPO be directed to exclude sales related expenses and subsidy from AMP expenditure while bench marking the same. 17. The Ld. DR relied upon the order of the AO/TPO and directions of the DRP. 18. We have heard both the parties and perused all the relevant material available on record. The TPO vide order…

DCIT, New Delhi vs. M/S. Canon India Pvt. Ltd., Gurgaon

Appeal is dismissed

ITA 1052/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Aug 2018AY 2011-12

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

Section 143(3)Section 144CSection 92B

…Ltd. vs. DCIT ITA No. 577/Mum/201 • Scheme or incentive Reebok India Co. vs. ACIT (2014) 146 ITD 469 • Dealer Gift Panasonic Sales & Services India Pvt. Ltd. vs. ACIT (2013) 157 TTJ 615 (Chennai) • Dealer Gift LG Electronics India Pvt. Ltd. vs. ACIT (2015) 153 ITD 591 (Del) Thus, the Ld. AR submitted that the TPO be directed to exclude sales related expenses and subsidy from AMP expenditure while bench marking the same. 17. The Ld. DR relied upon the order of the AO/TPO and directions of the DRP. 18. We have heard both the parties and perused all the relevant material available on record. The TPO vide order…

DCIT, New Delhi vs. M/S. Canon India Pvt. Ltd., Gurgaon

Appeal is dismissed

ITA 2275/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Aug 2018AY 2010-11

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

Section 143(3)Section 144CSection 92B

…Ltd. vs. DCIT ITA No. 577/Mum/201 • Scheme or incentive Reebok India Co. vs. ACIT (2014) 146 ITD 469 • Dealer Gift Panasonic Sales & Services India Pvt. Ltd. vs. ACIT (2013) 157 TTJ 615 (Chennai) • Dealer Gift LG Electronics India Pvt. Ltd. vs. ACIT (2015) 153 ITD 591 (Del) Thus, the Ld. AR submitted that the TPO be directed to exclude sales related expenses and subsidy from AMP expenditure while bench marking the same. 17. The Ld. DR relied upon the order of the AO/TPO and directions of the DRP. 18. We have heard both the parties and perused all the relevant material available on record. The TPO vide order…

Canon India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

Appeal is dismissed

ITA 1405/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Aug 2018AY 2010-11

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

Section 143(3)Section 144CSection 92B

…Ltd. vs. DCIT ITA No. 577/Mum/201 • Scheme or incentive Reebok India Co. vs. ACIT (2014) 146 ITD 469 • Dealer Gift Panasonic Sales & Services India Pvt. Ltd. vs. ACIT (2013) 157 TTJ 615 (Chennai) • Dealer Gift LG Electronics India Pvt. Ltd. vs. ACIT (2015) 153 ITD 591 (Del) Thus, the Ld. AR submitted that the TPO be directed to exclude sales related expenses and subsidy from AMP expenditure while bench marking the same. 17. The Ld. DR relied upon the order of the AO/TPO and directions of the DRP. 18. We have heard both the parties and perused all the relevant material available on record. The TPO vide order…

Praxair India Private Limited, Bangalore vs. ACIT, Bangalore

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

ITA 23/BANG/2012[2007-08]Status: DisposedITAT Bangalore27 Jul 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Shri P.Chandrashekar. CIT(DR)
Section 143(3)

…expenditure is very minimum and therefore should be aggregated. This is not one of the circumstances envisaged under the provisions of rule 10A(d) of the Rules. Furthermore Special Bench of the Tribunal in the case of L.G.Electronics India (P) Ltd. vs. ACIT (153 ITD 591) vide para.8.3 held that international transaction of royalty payment is a separate transaction and not closely linked with other transactions. Therefore, cannot be mixed with other transactions for the IT(TP)A No.23/Bang/2012 Page 10 of 17 purpose of determination of ALP at the entity level under TNMM cannot be allowed. Even the Hon’ble Delhi Hi…