K. Rajiv v. Additional Commissioner of Income-tax

98 Taxmann.com 418High Court2018#14582 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 128 Section 143(1)(a)Section 143(3)Section 144B Section 144C(13)Section 153(1)Section 154 Section 254(1)

Issues it is cited on

free trade zone royalty income section 92b comparable companies most appropriate method commercial expediency arm's length price transfer pricing adjustment section 92ca section 92c associated enterprise section 92

Judgments citing K. Rajiv v. Additional Commissioner of Income-tax

LOREAL INDIA PRIVATE LIMITED,MUMBAI vs. ITO , MUMBAI

In the result, ground no. 25 to 35 including 27(a) are allowed for statistical purpose

ITA 6623/MUM/2024[2021-22]Status: DisposedITAT Mumbai18 Sept 2025AY 2021-22

Bench: Shri Pawan Singh& Smt.Renu Jauhri(Physical Hearing)

Section 143(3)Section 144BSection 254(1)Section 4Section 92Section 928Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SMT.RENU JAUHRI, ACCOUNTANT MEMBER (Physical hearing) L’Oreal India Private Limited DCIT, Circle 7(1)(1), Mumbai A-Wing, 8th Floor, Marathon Futurex, Vs Aayakar Bhavan, M.K. Road, N.M. Joshi Marg, Lower Parel, Mumbai – 400020. Mumbai – 400013. [PAN: AAACL0738K] Appellant / Assessee Respondent / Revenue Assessee by Shri Niraj Sheth Advocate Revenue by Ms. Neena Jeph, CIT-DR Date of Institution 18.12.2024 Date of hearing 04.09.2025 Date of pronouncement 18.09.2025 Order under section 254(1) of Income Tax Act PER…

L'OREAL INDIA PRIVATE LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX INCOME TAX , CIRCLE-7(1)(1), MUMBAI

In the result, the appeal filed by the assessee is partly allowed

ITA 2269/MUM/2022[2018-19]Status: DisposedITAT Mumbai03 May 2023AY 2018-19

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm L’Oreal India Private Limited Asst. Cit, Circle-7(1)(1) A-Wing, 8Th Floor, Marathon Futurex, Mumbai-400 020 N.M.Joshi Marg, Lower Parel, Vs. Mumbai-400 013

For Appellant: Shri Niraj ShethFor Respondent: Dr. Yogesh Kamat

Section 143(3)Section 4Section 92Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM L’oreal India Private Limited Asst. CIT, Circle-7(1)(1) A-Wing, 8th Floor, Marathon Futurex, Mumbai-400 020 N.M.Joshi Marg, Lower Parel, Vs. Mumbai-400 013 PAN/GIR No. AAACL 0738 K (Appellant) (Respondent) : Assessee by : Shri Niraj Sheth Revenue by : Dr. Yogesh Kamat Date of Hearing : 07.02.2023 Date of Pronouncement : 03.05.2023 O R D E R Per Kavitha Rajagopal, J M: This is an appeal filed by the assessee, challenging the assessment order passed by the Assessing Officer/Transfer Pricing Offi…

LOREAL INDIA PVT. LTD,MUMBAI vs. ADDL/JT/DY/ACIT/ITO/NFAC, DELHI

In the result, the appeal filed by the assessee for AY 2016-17 is treated as partly allowed

ITA 802/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 Jun 2022AY 2017-18

Section 143(3)Section 144CSection 92C

…THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 1198/Mum/2021 (A.Y. 2016-17) I.T.A. No. 802/Mum/2022 (A.Y. 2017-18) Vs. Addl./Joint/Deputy/ L’Oreal India Private Limited A-Wing, 8th Floor, Marathon Assistant Futurex, N.M. Joshi Marg Commissioner of Lower Parel, Mumbai-400013. Income Officer National Faceless PAN : AAACL0738K Assessment Centre Delhi (Appellant) (Respondent) Assessee by Shri Niraj Sheth Department by Dr. Yogesh Kamat Date of Hearing 23.06.2022 Date of Pronouncement 29.06.2022 O R D E R Per B.R.Baskaran (AM) :- Both these ap…

L' OREAL INDIA P. LTD.,MUMBAI vs. NATIONAL E-ASSESSMENT CENTRE/ DY CIT-CIRCLE-7(1)(1), MUMBAI

In the result, the appeal filed by the assessee for AY 2016-17 is treated as partly allowed

ITA 1198/MUM/2021[2016-17]Status: DisposedITAT Mumbai29 Jun 2022AY 2016-17

Section 143(3)Section 144CSection 92C

SAYAJI INDUSTRIES LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1),, AHMEDABAD

In the result, the appeal filed by the Assessee stands partly allowed for statistical purposes

ITA 2137/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad13 May 2021AY 2015-16

For Appellant: Shri Aparna Parelkar, A.RFor Respondent: Shri S. S. Shukla, Sr. D.R

Section 115JSection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH (Conducted Through Virtual Court) Before: Shri Rajpal Yadav, Vice President And Shri Amarjit Singh, Accountant Member Assessment Year 2015-16 Sayaji Industries Ltd. The Dy. CIT, Circle- Maize Products, 4, Pratyakshkar Ambawadi, Vs Bhavan, Panjrapole, P.O. Kathwada, Ahmedabad-380015 Ahmedabad-382430 (Respondent) PAN: AADCS0861R (Appellant) Revenue by: Shri S. S. Shukla, Sr. D.R. Assessee by: Shri Aparna Parelkar, A.R. Date of hearing : 24-03-2021 Date of pronouncement : 13-05-2021 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’…

L,OREAL INDIA PVT. LTD.,MUMBAI vs. DCIT, CIRCLE 7 (1)(2), MUMBAI

In the result, this ground of appeal allowed for statistical purpose

ITA 7204/MUM/2019[2015-16]Status: DisposedITAT Mumbai27 Jul 2020AY 2015-16

Bench: Shri R.C. Sharma & Shri Pawan Singhl‟Oreal India Pvt. Ltd. Dcit Circle-7(1)(2) A-Wing, 8Th Floor, Marathon Aayakar Bhavan, Futurex, N.M. Joshi Marg, M.K. Road, Lower Parel, Mumbai-400013. Mumbai-400020. Vs. Pan: Aaacl0738K Appellant Respondent Appellant By : Shri Neeraj Seth (Ar) Respondent By : Shri Anand Mohan (Cit-Dr) Date Of Hearing : 03.07.2020 Date Of Pronouncement : 27 .07.2020 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri Neeraj Seth (AR)For Respondent: Shri Anand Mohan (CIT-DR)

Section 143(3)Section 254(1)Section 4Section 92Section 92BSection 92C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER L‟Oreal India Pvt. Ltd. DCIT Circle-7(1)(2) A-Wing, 8th Floor, Marathon Aayakar Bhavan, Futurex, N.M. Joshi Marg, M.K. Road, Lower Parel, Mumbai-400013. Mumbai-400020. Vs. PAN: AAACL0738K Appellant Respondent Appellant by : Shri Neeraj Seth (AR) Respondent by : Shri Anand Mohan (CIT-DR) Date of Hearing : 03.07.2020 Date of Pronouncement : 27 .07.2020 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is directed agains…

L'OREAL INDIA PVT. LTD.,MUMBAI vs. DCIT - CIRCLE- 7(1)(2), MUMBAI

In the result assessee's appeal stands allowed

ITA 6848/MUM/2018[2014-15]Status: DisposedITAT Mumbai17 Jan 2020AY 2014-15

Bench: Shri Shamim Yahya (Am) & Shri Pawan Singh (Jm)

…THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Pawan Singh (JM) I.T.A. No. 6848/Mum/2018 (Assessment Year 2014-15) L’Oreal India Private Limited DCIT Circle-7(1)(2) Vs. A-Wing, 8th Floor Aayakar Bhavan Marathon Futurex M.K. Road N.M. Joshi Marg New Marine Lines Lower Parel Mumbai-400 020. Mumbai-400 013. PAN : AAACL0738K (Appellant) (Respondent) Assessee by Shri Niraj Sheth Department by Shri Sunil K. Jha Date of Hearing 11.11.2019 Date of Pronouncement 17.01.2020 O R D E R Per Shamim Yahya (AM) :- This appeal by the assessee is directed against the order of Ass…