(i) Kellogg India Pvt. Ltd. v. ACIT

92 Taxmann.com 165Reported decision2018#18502 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2021.

Judgments citing (i) Kellogg India Pvt. Ltd. v. ACIT

BRISTOL-MYERS SQUIBB INDIA PVT. LTD.,MUMBAI vs. DCIT CIR. 6(1), MUMBAI

Appeal stand dismissed whereas the assessee’s appeal stand partly allowed in terms of our above order

ITA 5157/MUM/2016[2010-11]Status: DisposedITAT Mumbai01 Sept 2021AY 2010-11

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.5157/Mum/2016 (धििाारण वर्ा / Assessment Year: 2010-11) Bristol-Myers Squibb India Pvt. Ltd. Dcit-6(1) बिाम/ Indiabulls Finance Centre Mumbai. 6Th Floor, Tower-1, Senapati Bapat Marg Vs. Elphinstone West, Mumbai-400 013 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aaccb-4313-Q (अपीलाथी/Appellant) : (प्रत्यथी / Respondent) & आयकरअपील सं./ I.T.A. No.5035Mum/2016 (धििाारण वर्ा / Assessment Year: 2010-11) Dcit-6(1) Bristol-Myers Squibb India Pvt. Ltd. बिाम/ Mumbai. Indiabulls Finance Centre 6Th Floor, Tower-1, Senapati Bapat Marg Vs. Elphinstone West, Mumbai-400 013 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aaccb-4313-Q (अपीलाथी/Appellant) : (प्रत्यथी / Respondent) अपीलाथीकीओरसे/ Appellant By : Shri Jehangir Mistri-Ld. Sr. Counsel प्रत्यथीकीओरसे/Respondent By : Shri Sunil Deshpande & Shri Sushil Kumar Mishra-Ld.Drs सुनवाईकीतारीख/ : 09/06/2021 Date Of Hearing घोषणाकीतारीख / : 01/09/2021 Date Of Pronouncement

For Appellant: Shri Jehangir Mistri-Ld. Sr. CounselFor Respondent: Shri Sunil Deshpande & Shri Sushil

Section 143(3)Section 253Section 92Section 92BSection 92F

…1 आयकर अपीलीय अधिकरण “के” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI माननीय श्री विकास अिस्थी, न्यावयक सदस्य एवं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI VIKAS AWASTHY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.5157/Mum/2016 (धििाारण वर्ा / Assessment Year: 2010-11) Bristol-Myers Squibb India Pvt. Ltd. DCIT-6(1) बिाम/ Indiabulls Finance Centre Mumbai. 6th Floor, Tower-1, Senapati Bapat Marg Vs. Elphinstone West, Mumbai-400 013 स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AACCB-4313-Q (अपी…

NGC NETWORK INDIA P. LTD,MUMBAI vs. ADDL CIT 11(1), MUMBAI

In the result, the appeal is partly allowed

ITA 6829/MUM/2012[2008-09]Status: DisposedITAT Mumbai10 Jan 2020AY 2008-09

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2008-09 Ngc Network (India) Pvt. The Additional Cit Range 11(1), Ltd.,Star House Urmi Estate Room No. 467, 4Th Floor, Aayakar Vs. 95 Ganpatrao Kadam Marg, Bhavan, M.K. Road, Mumbai- Lower Parel (W), 400020. Mumbai-400013. Pan No. Aabcn1401A Appellant Respondent

For Appellant: Mr. Porus Kaka, Sr. AdvocateFor Respondent: Mr. Debashis Chanda, CIT-DR &

Section 133(6)Section 143(3)Section 92B(1)Section 92CSection 92C(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2008-09 NGC Network (India) Pvt. The Additional CIT Range 11(1), Ltd.,Star House Urmi Estate Room No. 467, 4th floor, Aayakar Vs. 95 Ganpatrao Kadam Marg, Bhavan, M.K. Road, Mumbai- Lower Parel (W), 400020. Mumbai-400013. PAN No. AABCN1401A Appellant Respondent Assessee by : Mr. Porus Kaka, Sr. Advocate Revenue by : Mr. Debashis Chanda, CIT-DR & Mr. V. Vinod Kumar, DR Last Date of Hearing : 18/10/2019 Date of Pronouncement : 10/01/2020 ORDER PER N.…

JOHNSON & JOHNSON LTD.,GURGAON vs. DCIT, NEW DELHI

Appeal is dismissed

ITA 381/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Dec 2018AY 2010-11

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 143(3)Section 144CSection 144C(5)Section 92BSection 92C

…relied upon the following decisions:- i) Sony Ericsson Mobile Communications (P) Ltd. Vs. CIT 374 ITR 118 (Del) ii) Honda Siel Products Ltd Vs. DCIT 283 CTR 322 (Del) iii) Diageo India (P) Ltd. Vs. Dy CIT ITA No. 7545/M/2012 iv) Nivea India (P) Ltd. Vs. ACIT 92 Taxmann.com 165 (Mum) v) Fuji Film Corporation Vs. ITO 92 TAxmann.com 411 (Del) 8. The Ld. AR further submitted that inclusion of selling commission, selling expenses and conference expenses under Advertising & Promotion Expenses are purely linked to sales and are not in nature of Advertisement & Promotion activities. The assessee is engaged in sale of t…

DCIT, NEW DELHI vs. M/S. SYNTHES MEDICAL PVT. LTD., NEW DELHI

Appeal is dismissed

ITA 124/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Dec 2018AY 2010-11

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 143(3)Section 144CSection 144C(5)Section 92BSection 92C

JOHNSON AND JOHNSON PRIVATE LIMITED,MUMBAI vs. ADDITIONAL COMMISSIONER OF INCOME TAX-LTU-1, MUMBAI

In the result, appeal is partly allowed

ITA 6142/MUM/2017[2008-09]Status: DisposedITAT Mumbai19 Sept 2018AY 2008-09

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwaljohnson & Johnson Pvt. Ltd. 501, Arena Space, Off Jvlr Opp. Majas Bus Depot ……………. Appellant Jogeshwari (East), Mumbai 400 060 Pan – Aaacj0866E V/S Addl. Commissioner Of Income Tax ……………. Respondent Ltu–1, Mumbai Assesseeby : Shri Rajan R. Vora A/W Shri Pranay Gandhi & Shri Harshvardhan Aggarwal Revenue By : Shri Jayant Kumar

For Appellant: Shri Rajan R. Vora a/wFor Respondent: Shri Jayant Kumar

Section 115JSection 143(3)Section 144C(13)Section 153Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Johnson And Johnson Pvt. Ltd. 501, Arena Space, Off JVLR Opp. Majas Bus Depot ……………. Appellant Jogeshwari (East), Mumbai 400 060 PAN – AAACJ0866E v/s Addl. Commissioner of Income Tax ……………. Respondent LTU–1, Mumbai Assesseeby : Shri Rajan R. Vora a/w Shri Pranay Gandhi and Shri Harshvardhan Aggarwal Revenue by : Shri Jayant Kumar Date of Hearing – 31.08.2018 Date of Order – 19.09.2018 O R D E R PER SAKTIJIT DEY, J.M. Aforesaid appeal by the assessee is directed aga…