Essilor India (P.) Ltd. v. Dy. CIT

68 Taxmann.com 311Reported decision2016#12916 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 35(1)(i)Section 92B

Issues it is cited on

amp expenditure resale price method far analysis arms length price most appropriate method arm's length price associated enterprises transfer pricing adjustment tnmm section 92 international transaction associated enterprise

Judgments citing Essilor India (P.) Ltd. v. Dy. CIT

Tata Cummins Private Limited, Pune vs. The DCIT Circle-1-Jamshedpur and the Assessment Unit, Income-Tax Department, NFAC, Delhi, Jamshedpur

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

ITA 430/RAN/2024[2021-22]Status: DisposedITAT Ranchi12 Jun 2025AY 2021-22

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaytata Cummins Private Limited, D.C.I.T., Cummins India Office, Tower-A, 7Th Circle-1, Vs. Floor, Survey No. 21, Balewadi, Pune, Jamshedpur. Maharashtra. Pan No. Aaact 6353 L Appellant/ Assessee Respondent/ Revenue

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Tata Cummins Private Limited, D.C.I.T., Cummins India Office, Tower-A, 7th Circle-1, Vs. Floor, survey No. 21, Balewadi, Pune, Jamshedpur. Maharashtra. PAN No. AAACT 6353 L Appellant/ Assessee Respondent/ Revenue Assessee represented by Sri Ketan Ved, A.R. Department represented by Smt. Rinku Singh, CIT-DR Date of hearing 12/06/2025 Date of pronouncement 12/06/2025 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the learned Tra…

Epson India Private Limited, Ulsoor vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

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

ITA 206/BANG/2021[2016-17]Status: DisposedITAT Bangalore14 Jul 2022AY 2016-17

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 206/Bang/2021 Assessment Year : 2016-17 M/S. Epson India Pvt. Ltd., The Deputy 12Th Floor, The Milenia, Commissioner Of Tower A, Income Tax, No. 1,Murphy Road, Circle 2 (1)(1), Ulsoor, Vs. Bangalore. Bangalore – 560 008. Pan: Aaace7858F Appellant Respondent : Shri Padamchand Khincha, Assessee By Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 15-06-2022 Date Of Pronouncement : 14-07-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 25/03/2021 Passed By National E-Assessment Centre, Delhi For A.Y. 2016-17 On Following Grounds Of Appeal: “General Ground 1. The Orders Passed By Learned Additional / Joint / Deputy / Assistant Commissioner Of Income Tax / Income- Tax Officer, National E-Assessment Centre (Hereinafter Referred As "Ao" For Brevity), Learned Deputy Commissioner Of Income Tax (Tp) — 1(2)(1), Bangalore (Hereinafter Referred As "Tpo" For Brevity) & The Honourable Drp-1

For Respondent: Shri Padamchand Khincha

…he assessee also places reliance on the judgment of jurisdictional Bangalore Tribunal in the following cases wherein it is held that once the net margin are at arm's length no separate adjustment is required for a AMP expenses (a) M/s. Essilor India Pvt Ltd – 68 Taxmann.com 311 (b) M/s. Lenovo India (P) Ltd – [TS-148-ITAT-2022 Bang-TP] (c) Himalaya Drug Company vs ACIT [2020] 119 taxmann.com 421 (Bang Trib) (vi) By segregating the AMP expenses and treating it as a separate International transaction the TPO in substance made an attempt to re- characterize the transaction from manner in which the assessee and its A…

M/S. Himalaya Wellness Company (Formerly Known As the Himalaya Drug Company), Bengaluru vs. The Deputy Commissioner of Income Tax, Circle- 6(1)(1), Bengaluru

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

ITA 259/BANG/2022[2017-18]Status: DisposedITAT Bangalore14 Jun 2022AY 2017-18

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.259/Bang/2022 : Asst.Year 2017-2018 M/S.Himalaya Wellness Company The Deputy Commissioner Of (Formerly Known As The Himalaya Income-Tax, Circle 6(1)(1) V. Bengaluru. Drug Company), Makali, Tumkur Road Bengaluru – 562 162. Pan : Aadft3025B. (Appellant) (Respondent)

For Appellant: Sri.Padamchand Kincha, CAFor Respondent: Sri.Sumer Singh Meena, CIT -DR

Section 143(1)Section 143(2)Section 143(3)Section 144C(5)Section 2(11)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.259/Bang/2022 : Asst.Year 2017-2018 M/s.Himalaya Wellness Company The Deputy Commissioner of (formerly known as The Himalaya Income-tax, Circle 6(1)(1) v. Bengaluru. Drug Company), Makali, Tumkur Road Bengaluru – 562 162. PAN : AADFT3025B. (Appellant) (Respondent) Appellant by : Sri.Padamchand Kincha, CA Respondent by : Sri.Sumer Singh Meena, CIT -DR Date of Pronouncement : 14.06.2022 Date of Hearing : 03.06.2022 O R D E R Per George George K, JM : This appeal at the instance of…

Epson India Private Limited, Ulsoor vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2), Bangalore

In the result, the appeal of the assessee is allowed

ITA 205/BANG/2021[2015-16]Status: DisposedITAT Bangalore18 Apr 2022AY 2015-16

Bench: Shri N V Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Dr. Manjunath Karkihalli, CIT DR

Section 143Section 147Section 148Section 92Section 92(1)Section 92B(1)

…e assessee also places reliance on the judgment of jurisdictional Bangalore Tribunal in the following cases wherein it is held that once the net margin are at arm's length no separate adjustment is required for a AMP expenses (a) M/s. Essilor India Pvt Ltd – 68 Taxmann.com 311 (b) M/s. Lenovo India (P) Ltd – [TS-148-ITAT-2022 Bang- TP] (c) Himalaya Drug Company vs ACIT [2020] 119 taxmann.com 421 (Bang Trib) (vi) By segregating the AMP expenses and treating it as a separate International transaction the TPO in substance made an attempt to IT(IT)A No.205/Bang/2021 Page 6 of 12 re- characterize the transaction fr…

The Himalaya Drug Company, Bengaluru vs. Joint Commissioner of Income Tax(OSD), Circle-6(1)(1), Bengaluru

In the result, the appeal filed by the assessee is treated as allowed

ITA 303/BANG/2021[2016-17]Status: DisposedITAT Bangalore22 Oct 2021AY 2016-17

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R

Section 143(3)

…IT(TP)A No.303/Bang/2021 & SP No.64/Bang/2021 M/s. The Himalaya Drug Company, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.303/Bang/2021 Assessment Year: 2016-17 Himalaya Wellness Company (Formerly known as The Himalaya Drug Company) JCIT (OSD) Makali, Tumkur Road Vs. Circle-6(1)(1) Bengaluru 562 162 Bengaluru PAN NO : AADFT3025B APPELLANT RESPONDENT S.P. No.64/Bang/2021 (Arising out of IT(TP)A No.303/Bang/2021) Assessment Year: 2016-17 Himalaya Wellness Company (Formerly known as The…

M/S. the Himalaya Drug Company, Bengaluru vs. The Deputy Commissioner of Income Tax, Circle- 6(2)(1), Bengaluru

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

ITA 2434/BANG/2019[2015-16]Status: DisposedITAT Bangalore08 Dec 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2015-16

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2015-16 M/s. Himalaya Drug Company, Vs. The Deputy Commissioner of Makali, Tumkur Road, Income Tax, Bengaluru – 562 123. Circle 6(2), PAN: AADFT 3025B Bengaluru. APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 24.11.2020 Date of Pronouncement : 08.12.2020 O R D E R Per N.V. Vasudevan, Vice President This is an appeal by the assessee directed against t…

The Himalaya Drug Company, Bangalore vs. The Deputy Commissioner of Income Tax Circle-6(2)(1), Bangalore

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

ITA 3071/BANG/2018[2014-15]Status: DisposedITAT Bangalore07 Dec 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R.Baskaran

For Appellant: ShriFor Respondent: Shri Pradeep Kumar, CIT-D.R

Section 143(3)

…IT(TP)A No.3071/Bang/2018 The Himalaya Drug Company, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘C’ BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R.BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.3071/Bang/2018 Assessment Year: 2014 – 15 The Deputy Commissioner of Income tax, M/s. The Himalaya Drug Company Circle 6(2)(1), Makali, Tumkur Road Vs. Room No.317, 3rd Floor, Bengaluru-562162 B.M.T.C Building, 80 feet Road, 6th Block, Koramangala, PAN NO :AADFT3025B Bengaluru - 560095 APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, & Sudheendra B., A.R. Respondent by : Shri Pradeep…

M/S. the Himalaya Drug Company, Bangalore vs. Asst. Commissioner of Income Tax, Bangalore

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

ITA 2248/BANG/2016[2012-13]Status: DisposedITAT Bangalore02 Nov 2020AY 2012-13

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R

Section 143(3)Section 144C(1)Section 156

…IT(TP)A No.2248/Bang/2016 M/.s. The Himalaya Drug Company, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2248/Bang/2016 Assessment Year: 2012 – 13 M/s. The Himalaya Drug Company Makali, Tumkur Road Bengaluru-562162 Vs. ACIT Central Circle-1(1) Bengaluru PAN NO : AADFT3025B APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Shri Muzaffar Hussain, D.R. Date of Hearing : 01.10.2020 Date of Pronouncement : 02.11.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT M…