What is Herbalife International India (P) Ltd. v. ACIT authority for?

The Non-Discrimination clause in tax treaties, such as the India-US and India-Japan treaties, prevents disallowance of expenses paid to associated enterprises where the clause is pari materia, even if the Assessing Officer initially disallowed a portion.

Which sections of the Income Tax Act does Herbalife International India (P) Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 144C(10), Section 144C(13), Section 144C(8), Section 234B, Section 234C.

Herbalife International India (P) Ltd. v. ACIT (65 Taxmann.com 143)

Q: How many judgments cite Herbalife International India (P) Ltd. v. ACIT?

18 judgments on BharatTax cite Herbalife International India (P) Ltd. v. ACIT (65 Taxmann.com 143), spanning 2016 to 2025.

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 901/DEL/2017[2012-13]Status: DisposedITAT Delhi08 Oct 2025AY 2012-13

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department

Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

…ticle 24 – Non Discrimination clause of the India Japan Tax Treaty, and no disallowance of purchase price under section 40(a)(i) of the Act could be made. The ITAT held that the decision of the Delhi ITAT ruling in the case of Herbalife International P.Ltd. [101 ITD 450] rendered in the context of India- US Tax Treaty was squarely applicable to assessee’s transactions with MCJ and group companies which were resident of USA and Japan. The ITAT observed that the Non-discrimination clause under India-Japan Tax Treaty was in pari-materia with Non-discrimination clause under Indo-US Tax Treaty and thus, the propositi…

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 1024/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Oct 2025AY 2011-12

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department

Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

…ticle 24 – Non Discrimination clause of the India Japan Tax Treaty, and no disallowance of purchase price under section 40(a)(i) of the Act could be made. The ITAT held that the decision of the Delhi ITAT ruling in the case of Herbalife International P.Ltd. [101 ITD 450] rendered in the context of India- US Tax Treaty was squarely applicable to assessee’s transactions with MCJ and group companies which were resident of USA and Japan. The ITAT observed that the Non-discrimination clause under India-Japan Tax Treaty was in pari-materia with Non-discrimination clause under Indo-US Tax Treaty and thus, the propositi…

GENPACT SERVICES LLC,GURGAON vs. ACIT,CIRCLE-1(3)(1) INT. TAXATION, DELHI

In the result, the Assessee’s appeal is allowed

ITA 1834/DEL/2022[2018-19]Status: DisposedITAT Delhi09 Aug 2024AY 2018-19

Bench: Shri Shamim Yahya & Shri Vimal Kumara.Yr. : 2018-19 M/S Genpact Services Llc Vs. Assistant Commissioner Of Plot No. 22A & B, Sector-18, Income Tax, Udyog Vihar, Circle – Int. Tax 1(3)(1), Gurgaon, New Delhi Haryana-122002 (Pan: Aaccg3353P) (Appellant) (Respondent)

For Appellant: Shri Vishal Kalra, Adv. & Ms. ReemaFor Respondent: Shri Zafrul Haque Tanweer, CIT(DR)

Section 143(3)Section 144CSection 144C(10)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI VIMAL KUMAR, JUDICIAL MEMBER A.YR. : 2018-19 M/s Genpact Services LLC VS. Assistant Commissioner of Plot No. 22A & B, Sector-18, Income Tax, Udyog Vihar, Circle – Int. Tax 1(3)(1), Gurgaon, New Delhi Haryana-122002 (PAN: AACCG3353P) (APPELLANT) (RESPONDENT) Appellant by : Shri Vishal Kalra, Adv. & Ms. Reema Malik, Adv. Respondent by : Shri Zafrul Haque Tanweer, CIT(DR) Date of hearing : 10.07.2024 Date of pronouncement : 09.08.2024 ORDER PER SHAMIM YAHYA, AM : The Assessee has filed this…

GENPACT SERVICES LLC,GURGAON vs. ACIT, CIRCLE-1(3)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1833/DEL/2022[2017-18]Status: DisposedITAT Delhi19 Apr 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.Genpact Services Llc, Vs. Acit, Plot No. 22A & B, Circle-1(3)(1), Sector-18, Udyog Vihar, International Taxation, Gurgaon, Haryana New Delhi (Appellant) (Respondent) Pan: Aaccg3353P

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Rajesh Kumar, CIT DR

Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Genpact Services LLC, Vs. ACIT, Plot No. 22A and B, Circle-1(3)(1), Sector-18, Udyog Vihar, International Taxation, Gurgaon, Haryana New Delhi (Appellant) (Respondent) PAN: AACCG3353P Assessee by : Shri Vishal Kalra, Adv Ms. Reema Malik, Adv Ms. Snigdha Gautam, Adv Revenue by: Shri Rajesh Kumar, CIT DR Date of Hearing 23/01/2024 Date of pronouncement 19/04/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.1833/Del/2022 for AY 2017-18, arises out of th…

M/S. STANDARD CHARTERED BANK,MUMBAI vs. THE DIT (I.T), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 3345/MUM/2004[1999-2000]Status: DisposedITAT Mumbai17 Oct 2022AY 1999-2000

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blestandard Chartered Bank V. The Director Of Income-Tax (It) 3Rd Floor, Tax Department 1St Floor, Scindia House 23-25, M.G. Road, Fort N.M. Road Ballard Pier Mumbai - 400001 Mumbai - 400038 Pan: Aabcs4681D (Appellant) (Respondent) Assessee Represented By : Shri P.J. Pardiwala & Shri Fenil Bhatt Department Represented By : Shri. Soumendu Kumar Dash

Section 143(3)Section 263Section 37

…(IT) vs. Citibank N.A. (2016) (66 taxmann.com 373) (Bom. HC) ii. Central Bank of India vs DCIT (2010) (42 SOT 450) (Mumbai ITAT); iii. Citibank N.A. vs. ACIT (ITA No.5275 and 5276/Mumbai /2001), and iv. Herbalife International India (P.) Ltd. Vs. ACIT (2006) (101 ITD 450). 30. In this regard Ld. AR submitted that in view of Article 26(1)&(2) of the India UK Treaty, no disallowance can be made in the hands of the PE, as it would amount to discriminating between Indian Resident 21 Standard Chartered Bank making a payment to Master Card and VISA and non-resident making the payment to the same entities. Ld. AR pray…

ACIT, CIRCLE-8(1), NEW DELHI vs. EFS FACILITIES SERVICES (INDIA) PVT. LTD., NEW DELHI

In the result, both the appeals of the Revenue for assessment year

ITA 8347/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Apr 2022AY 2014-15

Bench: Dr. B.R.R. Kumar & Ms. Astha Chandra

For Appellant: Shri Abhishek Jain, CAFor Respondent: Shri Sandeep Kumar Mishra, Sr. DR

Section 92C

…ment to section 92CA(4) w.e.f. 1.6.2007. 6.5 Our view is also supported by the CBDT Instruction No. 15/2015 dated 16.10.2015. Para 5 thereof refers. 6.6 The decision of Bangalore Bench of the Tribunal in Herbalife International India (P) Ltd. vs. ACIT (2016) 65 Taxmann.com 143, is also very relevant. In that case during the previous year relevant to assessment year 2008-09 the assessee had paid administrative service fee to its AE. Transaction of payment of administrative service fee was declared by the assessee as international transaction and was also subjected to transfer pricing provisions. The AO allowed on…

ACIT, CIRCLE-8(1), NEW DELHI vs. EFS FACILITIES SERVICES (INDIA) PVT. LTD., NEW DELHI

In the result, both the appeals of the Revenue for assessment year

ITA 8346/DEL/2018[2013-14]Status: DisposedITAT Delhi11 Apr 2022AY 2013-14

Bench: Dr. B.R.R. Kumar & Ms. Astha Chandra

For Appellant: Shri Abhishek Jain, CAFor Respondent: Shri Sandeep Kumar Mishra, Sr. DR

Section 92C

…ment to section 92CA(4) w.e.f. 1.6.2007. 6.5 Our view is also supported by the CBDT Instruction No. 15/2015 dated 16.10.2015. Para 5 thereof refers. 6.6 The decision of Bangalore Bench of the Tribunal in Herbalife International India (P) Ltd. vs. ACIT (2016) 65 Taxmann.com 143, is also very relevant. In that case during the previous year relevant to assessment year 2008-09 the assessee had paid administrative service fee to its AE. Transaction of payment of administrative service fee was declared by the assessee as international transaction and was also subjected to transfer pricing provisions. The AO allowed on…

M/S.HERBALIFE INTERNATIONAL INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, assessee’s appeal is partly allowed

ITA 1723/BANG/2016[2002-03]Status: DisposedITAT Bangalore04 Feb 2022AY 2002-03

Bench: Shri N. V. Vasudevan & Shri B R Baskaranassessment Year : 2002-03

For Appellant: Shri Padam Chand Khincha, C.AFor Respondent: Shri Sumer Singh Meena, CIT(DR OSD)

Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN ACCOUNTANT MEMBER Assessment year : 2002-03 Herbalife International India Vs. The Dy. Commissioner of Income-tax, Pvt. Ltd., Circle-3(1)(2), #14, Commissariat Road, Bengaluru. Bengaluru-560 025. APPELLANT RESPONDENT Assesseeby : Shri Padam Chand Khincha, C.A Revenue by : Shri Sumer Singh Meena, CIT(DR OSD) Date of hearing : 29.12.2021 Date of Pronouncement : 04.02.2022 O R D E R Per SHRI B R BASKARAN ACCOUNTANT MEMBER 1. This appeal by the assessee is directed against the order of the…