How many judgments cite Honda Siel Power Products Ltd. v. DCIT?

15 judgments on BharatTax cite Honda Siel Power Products Ltd. v. DCIT (64 Taxmann.com 328), spanning 2016 to 2025.

Which sections of the Income Tax Act does Honda Siel Power Products Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 35(1)(i), Section 92B.

Honda Siel Power Products Ltd. v. DCIT

64 Taxmann.com 328High Court2015#7489 most cited

What is Honda Siel Power Products Ltd. v. DCIT authority for?

In the absence of specific machinery provisions to ascertain the price incurred by an assessee for promoting the brand values of a foreign entity, no transfer pricing adjustment can be made. The revenue must first establish the existence of an international transaction involving the assessee and its associated enterprise.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

Honda Siel Power Products Ltd. v. DCIT · 64 Taxmann.com 328 · Section 35(1)(i) · Section 92B · AMP expenses · international transaction · machinery provisions · brand promotion · transfer pricing adjustment · associated enterprise

Sections most often in play

Section 35(1)(i)Section 92B

Read the full judgment

Judgments citing Honda Siel Power Products Ltd. v. DCIT

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…

ACIT, New Delhi vs. M/S. Xerox India Ltd., Gurgaon

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 1053/DEL/2016[2011-12]Status: DisposedITAT Delhi19 Oct 2020AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: 1. That on facts and in law the

Section 92BSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I-2’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.1088/Del./2016 Assessment Year: 2011-12 M/s. Xerox India Ltd., Vs. DCIT, 5th Floor, Vatika Business Circle-27(2), Park, Sector-49, Sohna New Delhi Road, Gurgaon PAN :AAACM8634R (Appellant) (Respondent) And ITA No.1053/Del./2016 Assessment Year: 2011-12 ACIT, Vs. M/s. Xerox India Ltd., Circle-27(2), 5th Floor, Vatika Business New Delhi Park, Sector-49, Sohna Road, Gurgaon PAN :AAACM8634R (Appellant) (Respondent) Assessee by Shri Tarandeep Singh, Adv. Depart…

Xerox India Ltd., Gurgaon vs. DCIT, New Delhi

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

ITA 2060/DEL/2015[2010-11]Status: DisposedITAT Delhi05 Aug 2020AY 2010-11

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 234BSection 92BSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I-1’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.2060/Del./2015 Assessment Year: 2010-11 M/s. Xerox India Ltd., Vs. DCIT, 5th & 6th Floor, Vatika Circle-27(2), Business Park, Sector-49, New Delhi Sohna Road, Gurgaon PAN :AAACM8634R (Appellant) (Respondent) Appellant by Shri Tarandeep Singh, Adv. Respondent by Shri Surenderpal, CIT(DR) Date of hearing 21.07.2020 Date of pronouncement 05.08.2020 ORDER PER O.P. KANT, AM: This appeal by the assessee is directed against final assessment order dated 29/01/201…

M/S. Xerox India Ltd., Gurgaon vs. ACIT, New Delhi

ITA 5528/DEL/2012[2008-09]Status: DisposedITAT Delhi16 Dec 2019AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Sanjay I. Bara, CIT DR

Section 143Section 143(3)Section 144Section 144CSection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.5528/Del./2012 (Assessment Year : 2008-09) M/s. Xerox Limited, vs. ACIT, Circle 20, (previously known as Xerox New Delhi. Modicorp Limited) 5th and 6th Floor, Vatika Business Park, Sector 49, Sohna Road, Gurgaon (Haryana). (PAN : AABCM8634R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Tarandeep Singh, Advocate REVENUE BY : Shri Sanjay I. Bara, CIT DR Date of Hearing : 07.11.2019 Date of Order : 16.12.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER The App…

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- 2(2)(1), International Taxation, New Delhi

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 3327/DEL/2018[2013-14]Status: HeardITAT Delhi02 Sept 2019AY 2013-14

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR

Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4560/Del/2018 (Assessment Year: 2005-06) ITA No. 1946/Del/2017 (Assessment Year: 2007-08) ITA No. 5020/Del/2018 (Assessment Year: 2009-10) ITA No. 3327/Del/2018 (Assessment Year: 2013-14) LG Electronics Inc. Korea DCIT(International Vs. (LGEK), Taxation), Amti Shrivastava, Advocate, Circle-2(2)(1) C/o. AZB & Partners Advocates Noida, Room No. 312, and Solicitors, 3rd Floor, Aayakar Bhawan, Plot No. A8, Sector-4, Plot No. A-2D, Sector-24, Noida Noida PAN: AAACL7929E…

M/S. Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT (International Taxation), Noida

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 1946/DEL/2017[2007-08]Status: HeardITAT Delhi02 Sept 2019AY 2007-08

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR

Section 143(3)Section 147

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- Noida, International Taxation, Noida

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 6916/DEL/2017[2008-09]Status: HeardITAT Delhi02 Sept 2019AY 2008-09

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR

Section 143(3)Section 147

ACIT, New Delhi vs. M/S. Wrigley India Pvt. Ltd., New Delhi

In the result, appeal of Assessee is allowed and appeal of Department is dismissed

ITA 1596/DEL/2016[2011-12]Status: DisposedITAT Delhi10 Jan 2019AY 2011-12

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri C.S. AgarwalFor Respondent: Shri H.K. Choudhary, CIT-DR

Section 143(3)Section 144CSection 92BSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “I-2” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M. ITA.No.1536/Del./2016 Assessment Year 2011-2012 Wrigley India Pvt. Ltd., The DCIT, 206, Okhla Industrial Circle-27(2), Estate, Phase-III, vs. C.R. Building, New Delhi.PAN New Delhi. AAACW1789P (Appellant) (Respondent) ITA.No.1596/Del./2016 Assessment Year 2011-2012 The ACIT, Circle-27(2), Wrigley India Pvt. Ltd., Room No.408, 4th Floor, D- 206, Okhla Industrial Block, Civic Centre, New vs. Estate, Phase-III, New Delhi. Delhi. PAN AAACW1789P (Appellant) (Respondent) For Assessee : Shri C.S. Ag…

Wrigley India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of Assessee is allowed and appeal of Department is dismissed

ITA 1536/DEL/2016[2011-12]Status: DisposedITAT Delhi10 Jan 2019AY 2011-12

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri C.S. AgarwalFor Respondent: Shri H.K. Choudhary, CIT-DR

Section 143(3)Section 144CSection 92BSection 92F

Wrigley India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the assessee are allowed accordingly

ITA 656/DEL/2015[2010-11]Status: DisposedITAT Delhi25 Sept 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishiwrigley India Pvt. Ltd, Vs. Dcit, 206, Okhla Industrial Estate, Circle-27(2), Phase-Iii, New Delhi New Delhi Pan: Aaacw1789P (Appellant) (Respondent)

For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Shri Sanjai Kumar Yadav, Sr

Section 143Section 143(3)Section 144CSection 92BSection 92F

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Wrigley India Pvt. Ltd, Vs. DCIT, 206, Okhla Industrial Estate, Circle-27(2), Phase-III, New Delhi New Delhi PAN: AAACW1789P (Appellant) (Respondent) Assessee by : Shri C.S. Aggarwal, Sr. Adv Shri RP Male, Adv Revenue by: Shri Sanjai Kumar Yadav, Sr. DR Date of Hearing 10/07/2018 Date of pronouncement 25/09/2018 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by M/s Wrigley India private limited (in short, the appellant) against the order of The Deput…

M/S. Philips India Limited (Formerly Philips Electronics India Litd.), Kolkata vs. ACIT, Circle - 12(2), Kolkata

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

ITA 2489/KOL/2017[2013-14]Status: DisposedITAT Kolkata04 Apr 2018AY 2013-14

Bench: Hon’Ble Shri A.T.Varkey, Jm & Hon’Ble Shri M.Balaganesh, Am ] I.T.A No. 2489/Kol/2017 Assessment Year : 2013-14 M/S Philips India Ltd. -Vs- Acit, Circle-12(2), Kolkata (Formerly Philips Electronics India Ltd.) [Pan: Aabcp 9487 A] (Appellant) (Respondent)

For Appellant: Shri Arvind Sonde, AdvocateFor Respondent: Shri G. Mallikarjuna, CIT DR

Section 143(3)Section 92CSection 92D(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri A.T.Varkey, JM & Hon’ble Shri M.Balaganesh, AM ] I.T.A No. 2489/Kol/2017 Assessment Year : 2013-14 M/s Philips India Ltd. -vs- ACIT, Circle-12(2), Kolkata (formerly Philips Electronics India Ltd.) [PAN: AABCP 9487 A] (Appellant) (Respondent) For the Appellant : Shri Arvind Sonde, Advocate For the Revenue : Shri G. Mallikarjuna, CIT DR Date of Hearing : 19.03.2018 Date of Pronouncement : 04.04.2018 ORDER Per M.Balaganesh, AM 1. This appeal filed by the assessee against the assessment order of the ACIT Circle-12(2), Kolkata,…

M/S Phillips India Limited, Kolkata vs. ACIT, Cir-12(2), Kolkata

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

ITA 612/KOL/2017[2012-13]Status: DisposedITAT Kolkata07 Feb 2018AY 2012-13

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Hon’Ble Shri M.Balaganesh, Am ] I.T.A No. 612/Kol/2017 Assessment Year : 2012-13 M/S Philips India Ltd. -Vs- Acit, Circle-12(2), Kolkata (Formerly Philips Electronics India Ltd.) [Pan: Aabcp 9487 A] (Appellant) (Respondent)

For Appellant: Shri Arvind Sonde, AdvocateFor Respondent: Shri G. Mallikarjuna, CIT DR

Section 143(3)Section 92CSection 92D(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Hon’ble Shri M.Balaganesh, AM ] I.T.A No. 612/Kol/2017 Assessment Year : 2012-13 M/s Philips India Ltd. -vs- ACIT, Circle-12(2), Kolkata (formerly Philips Electronics India Ltd.) [PAN: AABCP 9487 A] (Appellant) (Respondent) For the Appellant : Shri Arvind Sonde, Advocate Shri Ketan Kr. Ved, Advocate Shri H.P. Srivastava, AR For the Revenue : Shri G. Mallikarjuna, CIT DR Date of Hearing : 29.01.2018 Date of Pronouncement : 07.02.2018 ORDER Per M.Balaganesh, AM 1. This appeal filed by the assessee agains…

Cairn Uk Holding Ltd., Ahmedabad vs. DCIT (International Taxation), New Delhi

In the result ground No. 5 of the appeal of the assessee is allowed

ITA 1669/DEL/2016[2007-08]Status: DisposedITAT Delhi09 Mar 2017AY 2007-08

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Shri Percy Pardiwala Sr. AdvFor Respondent: Shri Sanjay Puri CIT

Section 143(3)Section 144

…P a g e | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―D‖: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1669 /Del/2016 (Assessment Year: 2007-08) Crain U K Holdings V Deputy Commissioner of Limited Income Tax ( International s 50 Lothian Road Taxation) – Circle 1(2)(1) . Edinburgh , Scotland New Delhi EH39BY PAN : AACCC9135H (Appellant) (Respondent) Assessee by : Shri Percy Pardiwala Sr. Adv Shi P Maheshwari, CA Ms. Aarti Sathe, Adv Revenue by: Shri Sanjay Puri CIT Shri Anuj Arora CIT DR Date of Hearing 19/12/2016 Date of pronouncement 09/03/2017 O…

ACIT 5(1), Mumbai vs. Cadbury India Ltd, Mumbai

ITA 5876/MUM/2012[2005-06]Status: DisposedITAT Mumbai18 May 2016AY 2005-06

For Appellant: Shri J.D. Mistry, Nishant Thakkar &For Respondent: S/Shri N.K.Chand-CIT

Section 143(3)Section 254(1)

…आयकर आयकर आयकर अपीलीय आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “केकेकेके” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं सी. एन. "साद,"याियक सद"य Before S/Sh.Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./I.T.A./5470/Mum/2012,िनधा"रण अपील िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2005-06 वष" Mondelez India Foods Private Addl. CIT, Range-5(1) Limited Mumbai. (formerly known as M/s. Cadbury India Limited), Mondelez House, Unit Vs. No.2001, 20th Floor, Tower…

L'Oreal India P.Ltd, Mumbai vs. Addl CIT RG 6(3), Mumbai

ITA 7714/MUM/2012[2008-09]Status: DisposedITAT Mumbai04 May 2016AY 2008-09

For Appellant: Shri Nishant Thakkar and Ms. Jasmin AmalsadualaFor Respondent: Shri N.K. Chand-CIT

Section 254(1)Section 92

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, , , , मुंबई अिधकरण मुंबई मुंबई “केकेकेके” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं सी. एन. "साद,"याियक सद"य Before S/Sh.Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./I.T.A./7714/Mum/2012,िनधा"रण अपील िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2008-09 वष" LÓreal India Private Limited DCIT-6(3) A-Wing, 8th Floor, Aayakar Bhavan, M.K. Road Marathon Futurex, N.M. Joshi Marg, Vs. Mumbai-400 001. Lower Parel,Mumbai…