Essilor India Private Limited v. DCIT

70 Taxmann.com 67High Court2016#9127 most cited

What is Essilor India Private Limited v. DCIT authority for?

The transaction of payment of royalty by an assessee to its associated enterprise can be benchmarked using the Transactional Net Margin Method (TNMM).

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2021.

Also referred to as

Essilor India Private Limited v DCIT · TNMM method · royalty payment · associated enterprise · benchmarking · transfer pricing · Taxmann.com 67 · Delhi HC

Judgments citing Essilor India Private Limited v. DCIT

Dow Agrosciences India P.Ltd, Mumbai vs. ACIT 3(1)(1), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 6618/MUM/2018[2014-15]Status: DisposedITAT Mumbai15 Feb 2021AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Ravish Sooddow Agrosciences India Private Asst. Commissioner Of Limited, 1St Floor, Block B, Income Tax-3(1)(1) Godrej It Park, [Income-Tax Officer-14(1)(3)] Room No. 458, Vs. Pirojshanagar, Vikhroli (W) Aayakar Bhavan, M.K. Road, Mumbai – 400 079 Mumbai – 400 020

For Appellant: Shri Nishant Thakkar, A.RFor Respondent: Shri Sunil Deshpande, D.R
Section 143(3)Section 144C(13)Section 92C

…Dow Agrosciences India (P) Ltd. Vs. ACIT-3(1)(1), Mumbai – A.Y 2014-15 1 INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri S. Rifaur Rahman, Accountant Member and Shri Ravish Sood, Judicial Member Dow Agrosciences India Private Asst. Commissioner of Limited, 1st Floor, Block B, Income tax-3(1)(1) Godrej IT Park, [Income-Tax Officer-14(1)(3)] Room No. 458, Vs. Pirojshanagar, Vikhroli (W) Aayakar Bhavan, M.K. Road, Mumbai – 400 079 Mumbai – 400 020 PAN – AAACD3813H (Appellant) (Respondent) Appellant by: Shri Nishant Thakkar, A.R Respondent by: Shri Sunil Deshpande, D.R Date of Hearing: 10.02.2021 Da…

Dow Agrosciences India P.Ltd, Mumbai vs. Asst CIT RG 14(1)(2), Mumbai

ITA 1051/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 Jan 2021AY 2010-11

Bench: Shri Pramod Kumar & Shri Ravish Sooddow Agrosciences India Private Acit, Range-14(1)(2) Limited, 1St Floor, Block B, Room No. 460, Godrej It Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 Pan – Aaacd3812H (Appellant) (Respondent) It(Tp)A. No.203/Mum/2016 (Assessment Year: 2011-12) Dow Agrosciences India Private Dcit, Range-14(1)(1) Limited, 1St Floor, Block B, Room No. 460, Godrej It Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 Pan – Aaacd3813H (Appellant) (Respondent) It(Tp)A. No.1528/Mum/2017 (Assessment Year: 2012-13) Dow Agrosciences India Private Income Tax Officer , Range-14(1)(3) Limited, 1St Floor, Block B, Room No. 458, Godrej It Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 Pan – Aaacd3813H (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala, Senior Advocate a/w Shri. Hiten ChandeFor Respondent: Shri Sunil Kumar Jha, CIT D.R
Section 143(3)Section 144C(13)Section 92C

…ITA Nos.1051/Mum/2015, ITA No.203/Mum/2016 & ITA No.1528/Mum/2017 1 A.Ys 2010-11 to 2012-13 Dow Agrosciences India Pvt. ltd. Vs. ACIT, Range-14(1)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri Pramod Kumar, Vice President and Shri Ravish Sood, Judicial Member Dow Agrosciences India Private ACIT, Range-14(1)(2) Limited, 1st Floor, Block B, Room No. 460, Godrej IT Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 PAN – AAACD3812H (Appellant) (Respondent) IT(TP)A. No.203/Mum/2016 (Assessment Year: 2011-12) Dow Agrosciences India Private DCI…

Goodyear India Ltd., Faridabad vs. JCIT, Special Range- 4, New Delhi

In the result, the appeal of the assessee is partly allowed and the Stay Petition of the assessee is dismissed

ITA 8006/DEL/2018[2014-15]Status: DisposedITAT Delhi26 Feb 2019AY 2014-15

Bench: Sh. Bhavnesh Saini & Sh. N. S. Sainiita No. 8006/Del/2018 : Asstt. Year : 2014-15 & Sa No. 969/Del/2018 (In Ita No. 8006/Del/2018 : Asstt. Year : 2014-15) M/S Goodyear India Ltd., Vs Jcit, Mathura Road, Ballabhgarh, Special Range-4, Faridabad, Haryana-121001 New Delhi (Appellant) (Respondent) Pan No. Aaacg3511H Assessee By : Sh. Ajay Vohra, Sr. Adv. & Sh. Abhishek Agarwal, Adv. Revenue By : Sh. Sanjay I. Bara, Cit Dr & Sh. Sandeep Kr. Mishra, Sr. Dr Date Of Hearing :25.02.2019 Date Of Pronouncement : 26.02.2019 Order Per N. S. Saini:

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. Sanjay I. Bara, CIT DR &
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE ‘I-1’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member And Sh. N. S. Saini, Accountant Member ITA No. 8006/Del/2018 : Asstt. Year : 2014-15 & SA No. 969/Del/2018 (in ITA No. 8006/Del/2018 : Asstt. Year : 2014-15) M/s Goodyear India Ltd., Vs JCIT, Mathura Road, Ballabhgarh, Special Range-4, Faridabad, Haryana-121001 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACG3511H Assessee by : Sh. Ajay Vohra, Sr. Adv. & Sh. Abhishek Agarwal, Adv. Revenue by : Sh. Sanjay I. Bara, CIT DR & Sh. Sandeep Kr. Mishra, Sr. DR Date of Hearing :25.02.2019 Date of Pronounceme…

Perfetti Van Melle India Pvt. Ltd., Gurgaon vs. DCIT, Circle- 3, Gurgaon

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

ITA 1319/DEL/2018[2010-11]Status: DisposedITAT Delhi23 Oct 2018AY 2010-11

Bench: Sh. R.K. Pand & Sh. K. N. Charyassessment Year: 2010-11

Section 143Section 144C(2)Section 144C(5)Section 153Section 271Section 274Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI BEFORE SH. R.K. PAND, ACCOUNTANT MEMBER AND SH. K. N. CHARY, JUDICIAL MEMBER Assessment Year: 2010-11 Vs Deputy Commissioner of M/s. Perfetti Van Melle India Income Tax Circle 3, Private Limited, 47th Gurgaon Milestone, Delhi, Jaipur Highway, Manesr, Gurgaon- 122002 (Haryana) PAN AAACP2626A (APPELLANT) (RESPONDENT) Appellant by Sh. Nageshwar Rao, Advocate Respondent by Sh. H. K. Choudhary, CIT DR Date of hearing: 01/08/2018 Date of Pronouncement: 23/10/2018 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the o…

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

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1405/DEL/2015 (A.Y 2010-11) Canon India Pvt. Ltd. Vs DCIT 7th & 8th Floor,, Tower-B, Building Circle-5(2) No. 5, New Delhi DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (RESPONDENT) (APPELLANT) I.T.A .No. 2275/DEL/2015 (A.Y 2010-11) DCIT Vs Canon India Pvt. Ltd. Circle-5(2) 7th & 8th Floor,, Tower-B, New Delhi Building No. 5, DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (APPELLANT) (RESPONDENT) I.T.A .No. 832/DEL/2016 (A.Y 2011-12) Canon India Pvt. Ltd. Vs DCIT 7th &…

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

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1405/DEL/2015 (A.Y 2010-11) Canon India Pvt. Ltd. Vs DCIT 7th & 8th Floor,, Tower-B, Building Circle-5(2) No. 5, New Delhi DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (RESPONDENT) (APPELLANT) I.T.A .No. 2275/DEL/2015 (A.Y 2010-11) DCIT Vs Canon India Pvt. Ltd. Circle-5(2) 7th & 8th Floor,, Tower-B, New Delhi Building No. 5, DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (APPELLANT) (RESPONDENT) I.T.A .No. 832/DEL/2016 (A.Y 2011-12) Canon India Pvt. Ltd. Vs DCIT 7th &…

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

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1405/DEL/2015 (A.Y 2010-11) Canon India Pvt. Ltd. Vs DCIT 7th & 8th Floor,, Tower-B, Building Circle-5(2) No. 5, New Delhi DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (RESPONDENT) (APPELLANT) I.T.A .No. 2275/DEL/2015 (A.Y 2010-11) DCIT Vs Canon India Pvt. Ltd. Circle-5(2) 7th & 8th Floor,, Tower-B, New Delhi Building No. 5, DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (APPELLANT) (RESPONDENT) I.T.A .No. 832/DEL/2016 (A.Y 2011-12) Canon India Pvt. Ltd. Vs DCIT 7th &…

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

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1405/DEL/2015 (A.Y 2010-11) Canon India Pvt. Ltd. Vs DCIT 7th & 8th Floor,, Tower-B, Building Circle-5(2) No. 5, New Delhi DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (RESPONDENT) (APPELLANT) I.T.A .No. 2275/DEL/2015 (A.Y 2010-11) DCIT Vs Canon India Pvt. Ltd. Circle-5(2) 7th & 8th Floor,, Tower-B, New Delhi Building No. 5, DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (APPELLANT) (RESPONDENT) I.T.A .No. 832/DEL/2016 (A.Y 2011-12) Canon India Pvt. Ltd. Vs DCIT 7th &…

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

ITA 3811/DEL/2009[2004-05]Status: DisposedITAT Delhi02 May 2017AY 2004-05

Bench: Shri J.S. Reddy & Shri Sudhanshu Srivastavaay: 2004-05 Ay: 2005-06

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Shri T.M. Shivakumar, CIT DR
Section 115JSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’ NEW DELHI BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2004-05 AY: 2005-06 Pernod Ricard India Pvt. Ltd., vs Dy. CIT, Vice President Corporate Floor 5, Circle 8(1), New Delhi. Tower A, Global Business Park, Mehrauli Gurgaon Road, Gurgaon. AY: 2005-06 ACIT, vs Pernod Ricard India Pvt. Ltd., Circle 14(1), New Delhi New Delhi. AY: 2004-05 Dy.Commissioner of Income Tax, vs M/s Seagram India Pvt. Ltd., New Delhi. (Now Pernod Ricard India Pvt. Ltd.), 104, Ashoka Estate, Barakhamba Road, Connaught Place, N…

Pernod Richard India Pvt. Ltd, Gurgaon vs. DCIT, New Delhi

ITA 3525/DEL/2009[2004-05]Status: DisposedITAT Delhi02 May 2017AY 2004-05

Bench: Shri J.S. Reddy & Shri Sudhanshu Srivastavaay: 2004-05 Ay: 2005-06

For Appellant: S/Shri Deepak Chopra,Adv.,Harpreet Singh, Adv., Anmol Anand, AdvFor Respondent: S/Shri T.M. Shivakumar, CIT DR, B. Ramanjaneyulu, Sr.DR
Section 115JSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’ NEW DELHI BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2004-05 AY: 2005-06 Pernod Ricard India Pvt. Ltd., vs Dy. CIT, Vice President Corporate Floor 5, Circle 8(1), New Delhi. Tower A, Global Business Park, Mehrauli Gurgaon Road, Gurgaon. AY: 2005-06 ACIT, vs Pernod Ricard India Pvt. Ltd., Circle 14(1), New Delhi New Delhi. AY: 2004-05 Dy.Commissioner of Income Tax, vs M/s Seagram India Pvt. Ltd., New Delhi. (Now Pernod Ricard India Pvt. Ltd.), 104, Ashoka Estate, Barakhamba Road, Connaught Place, N…

Pernod Ricard India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 2770/DEL/2011[2005-06]Status: DisposedITAT Delhi02 May 2017AY 2005-06

Bench: Shri J.S. Reddy & Shri Sudhanshu Srivastavaay: 2004-05 Ay: 2005-06

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Shri T.M. Shivakumar, CIT DR
Section 115JSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’ NEW DELHI BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2004-05 AY: 2005-06 Pernod Ricard India Pvt. Ltd., vs Dy. CIT, Vice President Corporate Floor 5, Circle 8(1), New Delhi. Tower A, Global Business Park, Mehrauli Gurgaon Road, Gurgaon. AY: 2005-06 ACIT, vs Pernod Ricard India Pvt. Ltd., Circle 14(1), New Delhi New Delhi. AY: 2004-05 Dy.Commissioner of Income Tax, vs M/s Seagram India Pvt. Ltd., New Delhi. (Now Pernod Ricard India Pvt. Ltd.), 104, Ashoka Estate, Barakhamba Road, Connaught Place, N…

ACIT, New Delhi vs. Pernod Ricard (India) Pvt. Ltd., Gurgaon

ITA 2530/DEL/2011[2005-06]Status: DisposedITAT Delhi02 May 2017AY 2005-06

Bench: Shri J.S. Reddy & Shri Sudhanshu Srivastavaay: 2004-05 Ay: 2005-06

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Shri T.M. Shivakumar, CIT DR
Section 115JSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’ NEW DELHI BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2004-05 AY: 2005-06 Pernod Ricard India Pvt. Ltd., vs Dy. CIT, Vice President Corporate Floor 5, Circle 8(1), New Delhi. Tower A, Global Business Park, Mehrauli Gurgaon Road, Gurgaon. AY: 2005-06 ACIT, vs Pernod Ricard India Pvt. Ltd., Circle 14(1), New Delhi New Delhi. AY: 2004-05 Dy.Commissioner of Income Tax, vs M/s Seagram India Pvt. Ltd., New Delhi. (Now Pernod Ricard India Pvt. Ltd.), 104, Ashoka Estate, Barakhamba Road, Connaught Place, N…

Essilor India Private Limited v. DCIT (70 Taxmann.com 67) — Cited in 12 Judgments | BharatTax