Godrej Household Products Ltd. v. Addl. CIT

149 ITD 508Income Tax Appellate Tribunal2014#4969 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 10(35)Section 10B Section 144 Section 144C(3)Section 14A Section 250 Section 8D Section 92CA(1)

Issues it is cited on

corporate guarantee section 92b section 92ca(1)section 14a(2)cup method section 144c(1)associated enterprises section 92ca(3)associated enterprise arm's length price section 92 international transaction

Judgments citing Godrej Household Products Ltd. v. Addl. CIT

Triveni Engineering & Industries Ltd., Noida vs. Addl. CIT, New Delhi

ITA 1955/DEL/2016[2001-02]Status: DisposedITAT Delhi06 Aug 2020AY 2001-02

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

Section 115JSection 143(1)Section 143(2)Section 14A

…Taxman 235 (Chd Trib.) " Business Information Processing Services v. ACIT: 73 ITD 304 (Jaipur Trib.) " ITC Classic Finance Ltd v. DCIT: 112 Taxman 155 (Kol Trib.) " ACIT v. SRA Systesm Ltd.: 153 ITD 338 (Chennai Trib.) " Nimbus Communication Ltd. v. Addl. CIT 149 ITD 508 (Mum. Trib.) " Sanghvi Savla Stock Brokers Ltd: 152 ITD 820 (Mum Trib.) In view of the above, the Ld. AR submitted that expenditure incurred by the assessee towards implementation of ERP system in the business, in the present modern era of fast changing technology, cannot be said to result in acquisition of any capital asset nor can be said to h…

M/S. Eaton Power Quality Private Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of assessee in ITA No

ITA 1373/PUN/2014[2007-08]Status: DisposedITAT Pune11 Sept 2018AY 2007-08

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar

Section 143(3)

…(Pune-Trib.)  CIT vs Johnson & Johnson Limited: [2017]247 Taxman 136 (Bombay)  DCIT vs Diebold Software Services (P.)Ltd.: [2014]48 taxmann.com 26 (Mumbai)  AWB India Pvt Ltd vs DCIT: [2015]166 TTJ 524 (Del- Trib.)  Nimbus Communications Ltd vs ACIT [2014]149 ITD 508 (Mum - Trib)  Ericsson India Pvt Ltd vs DCIT [2012]17 ITR(T) 79 (Del)  Merck Ltd vs DCIT [2014]148 ITD 513 (Mum - Trib.)  Quintiles Research (India) Private Ltd vs DCIT [2014]63 SOT 57 (Bang - Trib.)  TNS India Pvt Ltd v ACIT: [2014]32 ITR (T) 44 (Hyd)  Durovalves India (P.) Ltd. vs ACIT ITA No. 2483 (PN) OF 2012 (Pune)  AXA Technologies Sh…

M/S Eaton Power Quality P.Ltd., Pune vs. ACIT, Pune

In the result, the appeal of assessee in ITA No

ITA 119/PUN/2013[2008-09]Status: DisposedITAT Pune11 Sept 2018AY 2008-09

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar

Section 143(3)