(i) Addl. CIT v. Bausch & Lomb Eyecare India (P.) Ltd. (C)

77 Taxmann.com 54Supreme Court of India2017#16110 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2021.

Judgments citing (i) Addl. CIT v. Bausch & Lomb Eyecare India (P.) Ltd. (C)

Colgate Palmolive (India) Ltd, Mumbai vs. Addl CIT 10(3), Mumbai

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

ITA 1431/MUM/2014[2009-10]Status: DisposedITAT Mumbai08 Feb 2021AY 2009-10

Bench: Shri S.Rifaur Rahman () & Shri Ravish Sood () Ita No.1431 /Mum/2014 (Assessment Year: 2009-10) Colgate Palmolive (India) Ltd. Addl. Commissioner Of Income- Colgate Research Centre, Main Vs. Tax-10(3) Street, Hiranandani Gardens, Powai, Mumbai – 400076

For Appellant: Shri Percy Pardiwalla, Senior Advocate a/w ShriFor Respondent: Shri Sunil Deshpande, D.R
Section 143(3)Section 14ASection 80ISection 8o

…eduction under Section 10 (2) (xv) of the Act (Indian Income Tax Act, 1922) if it satisfies otherwise the tests laid down by the law".' Although we are conscious of the fact that Special Leave Petition against the same has been admitted by Hon‘ble Apex Court [77 Taxmann.com 54], however, we find that the operation of the said judgment has not been, in any manner, stayed by Hon‘ble Court and therefore valid in the present context. 5.6 So far as the decisions relied upon by revenue are concerned, we find that the decision of Hon‘ble Delhi High Court in Sony Ericsson Mobile Communications India (P.) Ltd. was rendere…

DCIT 10(3), Mumbai vs. Colgate Palmolive (India) Ltd, Mumbai

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

ITA 1350/MUM/2014[2009-10]Status: DisposedITAT Mumbai08 Feb 2021AY 2009-10

Bench: Shri S.Rifaur Rahman () & Shri Ravish Sood () Ita No.1431 /Mum/2014 (Assessment Year: 2009-10) Colgate Palmolive (India) Ltd. Addl. Commissioner Of Income- Colgate Research Centre, Main Vs. Tax-10(3) Street, Hiranandani Gardens, Powai, Mumbai – 400076

For Appellant: Shri Percy Pardiwalla, Senior Advocate a/w ShriFor Respondent: Shri Sunil Deshpande, D.R
Section 143(3)Section 14ASection 80ISection 8o

…eduction under Section 10 (2) (xv) of the Act (Indian Income Tax Act, 1922) if it satisfies otherwise the tests laid down by the law".' Although we are conscious of the fact that Special Leave Petition against the same has been admitted by Hon‘ble Apex Court [77 Taxmann.com 54], however, we find that the operation of the said judgment has not been, in any manner, stayed by Hon‘ble Court and therefore valid in the present context. 5.6 So far as the decisions relied upon by revenue are concerned, we find that the decision of Hon‘ble Delhi High Court in Sony Ericsson Mobile Communications India (P.) Ltd. was rendere…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. Addl. CIT., Special Range -8, New Delhi

The appeal of the assessee is partly allowed for statistical purpose

ITA 7285/DEL/2018[2013-14]Status: DisposedITAT Delhi14 Dec 2020AY 2013-14

Bench: Shri N. K. Billaiya & Ms Suchitra Kamblei.T.A. No. 7285/Del/2018 (A.Y 2013-14) (Through Video Conferencing) Vs Addl. Cit(A), Samsung India Electronics Pvt. Ltd. 20Th-24Th Floors, Dlf Two Special Range-8, Horizon Centre, Sector-43, Room No. 199A, 1St Floor, C. Gurgaon, Haryana-122002 R. Building, I.P. Estate Pan: Aaacss123K New Delhi-110002 (Appellant) (Respondent)

Section 144Section 144C(8)Section 254Section 92C

…1 ITA No. 7285/ DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 7285/DEL/2018 (A.Y 2013-14) (THROUGH VIDEO CONFERENCING) Vs Addl. CIT(A), Samsung India Electronics Pvt. Ltd. 20th-24th Floors, DLF Two Special Range-8, Horizon Centre, Sector-43, Room NO. 199A, 1st Floor, C. Gurgaon, Haryana-122002 R. Building, I.P. Estate PAN: AAACSS123K New Delhi-110002 (APPELLANT) (RESPONDENT) Appellant by Sh. Himanshu S. Sinha & Sh. Bhoowan Dhupar, Adv Respondent by Sh. Anupam Kant Garg, CIT(DR) Dat…

Colagate-Palmolive (I) Ltd, Mumbai vs. Addl CIT 10(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 8428/MUM/2010[2006-07]Status: DisposedITAT Mumbai11 Sept 2019AY 2006-07

Bench: Shri G.S. Pannu & Shri Pawan Singhcolgate Palmolive (India) Ltd., Additional Commissioner Of Colgate Research Centre, Income Tax-10(3) Main Street, Vs. Hiranandani, Gardens, Pawai, Mumbai-400076 Pan: Aaacc4309B Appellant Respondent

For Appellant: Sh. Perci J Pardiwala, AdvocateFor Respondent: Shri Anand Mohan (CIT- DR)
Section 14(2)Section 143(3)Section 14ASection 14A(2)Section 254(1)Section 80ISection 92B

…eduction under Section 10 (2) (xv) of the Act (Indian Income Tax Act, 1922) if it satisfies otherwise the tests laid down by the law".' Although we are conscious of the fact that Special Leave Petition against the same has been admitted by Hon'ble Apex Court [77 Taxmann.com 54], however, we find that the operation of the said judgment has not been, in any manner, stayed by Hon'ble Court and therefore valid in the present context. 5.6 So far as the decisions relied upon by revenue are concerned, we find that the decision of Hon'ble Delhi High Court in Sony Ericsson Mobile Communications India (P.) Ltd. was render…

Asst CIT 10(3) (OSD), Mumbai vs. Colgate Palmolive (I) Ltd, Mumbai

ITA 6073/MUM/2014[2007-08]Status: DisposedITAT Mumbai04 May 2018AY 2007-08

Bench: Shri Mahavir Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No. 6073/Mum/2014 & Cross Objection No.243/Mum/2014 (िनधा"रणवष" / Assessment Year: 2007-08) Assistant Commissioner Of Colgate Palmolive (India) Limited Colgate Research Centre Income Tax 10(3) (Osd) बनाम/ Main Street Room No.403,4Th Floor Hiranandani Gardens, Powai Vs. Aaykar Bhavan Mumbai – 400 076 Mumbai – 400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-4309-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No. 2778/Mum/2011 & Cross Objection No.126/Mum/2011 (िनधा"रणवष" / Assessment Year: 2005-06) Colgate Palmolive (India) Limited Assistant Commissioner Of Colgate Research Centre Income Tax 10(3) बनाम/ Main Street Room No.451,4Th Floor Hiranandani Gardens, Powai Vs. Aaykar Bhavan, M.K.Road Mumbai – 400 076 Mumbai – 400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-4309-B (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Arvind V. Sonde, Ld. ARFor Respondent: V. Jenardhanan, Ld. DR
Section 143(3)Section 41(1)Section 92C

…ITA Nos.6073/Mum/2014 & 2778/Mum/2011 CO.Nos.243/Mum/2014 & 126/Mum/2011 Colgate Palmolive (India) Limited Assessment Years : 2005-06 & 2007-08 आयकर अपीलीय अिधकरण “के” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI "ी महावीर िसंह,"ाियक सद" एवं "ी मनोज कुमारअ"वाल, लेखा सद" के सम"। BEFORE SHRI MAHAVIR SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./I.T.A. No. 6073/Mum/2014 & Cross Objection No.243/Mum/2014 (िनधा"रणवष" / Assessment Year: 2007-08) Assistant Commissioner of Colgate Palmolive (India) Limited Colgate Research Centre Income Tax 10(3) (OSD) बनाम/ Main Street Room No.403,…

ACIT 10(3), Mumbai vs. Colgate Palm Olive (I) Ltd, Navi Mumbai

ITA 2778/MUM/2011[2005-06]Status: DisposedITAT Mumbai04 May 2018AY 2005-06

Bench: Shri Mahavir Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No. 6073/Mum/2014 & Cross Objection No.243/Mum/2014 (िनधा"रणवष" / Assessment Year: 2007-08) Assistant Commissioner Of Colgate Palmolive (India) Limited Colgate Research Centre Income Tax 10(3) (Osd) बनाम/ Main Street Room No.403,4Th Floor Hiranandani Gardens, Powai Vs. Aaykar Bhavan Mumbai – 400 076 Mumbai – 400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-4309-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No. 2778/Mum/2011 & Cross Objection No.126/Mum/2011 (िनधा"रणवष" / Assessment Year: 2005-06) Colgate Palmolive (India) Limited Assistant Commissioner Of Colgate Research Centre Income Tax 10(3) बनाम/ Main Street Room No.451,4Th Floor Hiranandani Gardens, Powai Vs. Aaykar Bhavan, M.K.Road Mumbai – 400 076 Mumbai – 400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-4309-B (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Arvind V. Sonde, Ld. ARFor Respondent: V. Jenardhanan, Ld. DR
Section 143(3)Section 41(1)Section 92C

…ITA Nos.6073/Mum/2014 & 2778/Mum/2011 CO.Nos.243/Mum/2014 & 126/Mum/2011 Colgate Palmolive (India) Limited Assessment Years : 2005-06 & 2007-08 आयकर अपीलीय अिधकरण “के” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI "ी महावीर िसंह,"ाियक सद" एवं "ी मनोज कुमारअ"वाल, लेखा सद" के सम"। BEFORE SHRI MAHAVIR SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./I.T.A. No. 6073/Mum/2014 & Cross Objection No.243/Mum/2014 (िनधा"रणवष" / Assessment Year: 2007-08) Assistant Commissioner of Colgate Palmolive (India) Limited Colgate Research Centre Income Tax 10(3) (OSD) बनाम/ Main Street Room No.403,…

(i) Addl. CIT v. Bausch & Lomb Eyecare India (P.) Ltd. (C) (77 Taxmann.com 54) — Cited in 6 Judgments | BharatTax