Dr. Reddy Laboratories Limited v. Additional Commissioner of Income

81 Taxmann 398Reported decision#16145 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 143(3)Section 263Section 271AASection 92BSection 92CASection 92C(2)Section 1962Section 92B(1)

Issues it is cited on

section 92b(1)interest on outstanding receivablesclarificatory amendmentbenchmarking analysiscorporate guaranteearms length pricesection 92bcup methodsection 271aacomparable companiessection 92ca(3)associated enterprises

Judgments citing Dr. Reddy Laboratories Limited v. Additional Commissioner of Income

Deputy Commissioner of Income Tax, Guntur vs. Ccl Products (India) Limited, Guntur

In the result, appeal filed by the Revenue is dismissed

ITA 98/VIZ/2025[2012-13]Status: DisposedITAT Visakhapatnam10 Jun 2025AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A. No.97/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2011-12) Deputy Commissioner Of Income V. Ccl Products (India) Limited, Tax, Guntur-522330, Guntur-522004. Andhra Pradesh. Pan: Aaacc9552G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(3)Section 263Section 271ASection 92C

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िी. दुर्ाा राि, न्याधयक सदस्य, एिं श्री एस बालाकृष्णन, लेखा सदस्य केसमक्ष BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.97/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2011-12) Deputy Commissioner of Income v. CCL Products (India) Limited, Tax, Guntur-522330, Guntur-522004. Andhra Pradesh. PAN: AAACC9552G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A. No.98/Viz/2025 (निर्धारण वर्ा/ Assessm…

Deputy Commissioner of Income Tax, Guntur vs. Ccl Products (India) Limited, Guntur

In the result, appeal filed by the Revenue is dismissed

ITA 97/VIZ/2025[2011-12]Status: DisposedITAT Visakhapatnam10 Jun 2025AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A. No.97/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2011-12) Deputy Commissioner Of Income V. Ccl Products (India) Limited, Tax, Guntur-522330, Guntur-522004. Andhra Pradesh. Pan: Aaacc9552G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(3)Section 263Section 271ASection 92C

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िी. दुर्ाा राि, न्याधयक सदस्य, एिं श्री एस बालाकृष्णन, लेखा सदस्य केसमक्ष BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.97/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2011-12) Deputy Commissioner of Income v. CCL Products (India) Limited, Tax, Guntur-522330, Guntur-522004. Andhra Pradesh. PAN: AAACC9552G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A. No.98/Viz/2025 (निर्धारण वर्ा/ Assessm…

Deputy Commissioner of Income Tax, Guntur vs. Ccl Products (India) Limited, Duggirala

In the result, appeal filed by the Revenue is dismissed

ITA 152/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam10 Jun 2025AY 2016-17

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A. No.97/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2011-12) Deputy Commissioner Of Income V. Ccl Products (India) Limited, Tax, Guntur-522330, Guntur-522004. Andhra Pradesh. Pan: Aaacc9552G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(3)Section 263Section 271ASection 92C

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िी. दुर्ाा राि, न्याधयक सदस्य, एिं श्री एस बालाकृष्णन, लेखा सदस्य केसमक्ष BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.97/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2011-12) Deputy Commissioner of Income v. CCL Products (India) Limited, Tax, Guntur-522330, Guntur-522004. Andhra Pradesh. PAN: AAACC9552G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A. No.98/Viz/2025 (निर्धारण वर्ा/ Assessm…

The Deputy Commissioner of Income Tax, Cirlce-1(1), Guntur vs. Ccl Products(India) Limited, Duggirala

In the result, appeal filed by the Revenue is dismissed

ITA 433/VIZ/2019[2015-16]Status: DisposedITAT Visakhapatnam07 Feb 2020AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri K. Ramesh Babu, CAFor Respondent: Shri D.K. Sonawal, CIT (DR)
Section 143(1)Section 143(3)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 433/VIZ/2019 (Asst. Year : 2015-16) DCIT, Circle-1(1), vs. M/s. CCL Products (India) Guntur. Ltd., Duggirala, Guntur Dist. PAN No. AAACC 9552 G (Appellant) (Respondent) Assessee by : Shri K. Ramesh Babu, CA Department By : Shri D.K. Sonawal, CIT (DR) Date of hearing : 18/12/2019. Date of pronouncement : 07/01/2020. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the Revenue is directed against the order of Commissio…

Assistant Commissioner of Income, Circle-1(1), Guntur vs. M/S Ccl Products(India) Limited, Guntur

In the result, appeal of the revenue is dismissed

ITA 348/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam03 Apr 2019AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.348/Viz/2018 (ननधधारण वर्ा/ Assessment Year:2014-15) Dcit, Circle-1(1) Vs. M/S Ccl Products (India) Guntur Pvt. Ltd. Duggirala Post & Mandal Guntur [Pan : Aaacc9552G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Dr प्रत्यधथी की ओर से/ Respondent By : Shri Ramesh Babu, Ar सुनवधई की तधरीख / Date Of Hearing : 20.03.2019 घोर्णध की तधरीख/Date Of Pronouncement : 03 .04.2019

For Appellant: Shri D.K.Sonowal, DRFor Respondent: Shri Ramesh Babu, AR
Section 92BSection 92C

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.348/VIZ/2018 (ननधधारण वर्ा/ Assessment Year:2014-15) DCIT, Circle-1(1) Vs. M/s CCL Products (India) Guntur Pvt. Ltd. Duggirala Post & Mandal Guntur [PAN : AAACC9552G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri D.K.Sonowal, DR प्रत्यधथी की ओर से/ Respondent by : Shri…

Assistant Commissioner of Income Tax, Circle-1(1), Guntur vs. Ccl Product (India) Private Limited, Guntur

In the result, appeal of the revenue is dismissed

ITA 191/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam28 Sept 2018AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.191/Viz/2018 (धनधाारण िर्ा/Assessment Year:2013-14) Dy.Commissioner Of Vs. M/S Ccl Products (India) Income-Tax, Circle-1(1) Pvt. Ltd. Guntur Duggirala Post & Mandal Guntur [Pan :Aaacc9552G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओर से/ Appellant By : Shri K.C.Das, Dr प्रत्यथी की ओर से / Respondent By : Shri K.Ramesh Babu, Ar सुनिाई की तारीख / Date Of Hearing : 19.09.2018 28 .09.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri K.C.Das, DRFor Respondent: Shri K.Ramesh Babu, AR

…आयकर अपीलीय अधधकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्रीिी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.191/Viz/2018 (धनधाारण िर्ा/Assessment Year:2013-14) Dy.Commissioner of Vs. M/s CCL Products (India) Income-Tax, Circle-1(1) Pvt. Ltd. Guntur Duggirala Post & Mandal Guntur [PAN :AAACC9552G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओर से/ Appellant by : Shri K.C.Das, DR प्रत्यथी की ओर से / Resp…

Dr. Reddy Laboratories Limited v. Additional Commissioner of Income (81 Taxmann 398) — Cited in 6 Judgments | BharatTax