Kansai Nerolac Paints Ltd. v. Deputy Commissioner of Income-tax

49 Taxmann.com 208High Court2014#11681 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Sections most often in play

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

Issues it is cited on

free trade zoneroyalty incomesection 92bcomparable companiesmost appropriate methodcommercial expediencyarm's length pricetransfer pricing adjustmentsection 92casection 92cassociated enterprisesection 92

Judgments citing Kansai Nerolac Paints Ltd. v. Deputy 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…

Manish Govind Dangi, Udiapur vs. ACIT, Circle (Intl.Tax), Jaipur

The appeal of the assessee is allowed for statistical purpose

ITA 118/JPR/2022[2014-15]Status: DisposedITAT Jaipur17 Aug 2022AY 2014-15
For Appellant: Sh. Mukesh Soni (CA)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 194Section 194ISection 201Section 201(1)Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’SMC’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 118/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke Manish Govind Dangi CIT(A), Delhi-42/ Circle- (Int. Vs. Dr. Nandu Dangi Nursing Home, Tax.), Jaipur Udaipur Road, Salumber- Rajasthan LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADKPD 3947 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mukesh S…

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

…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 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…

Naresh Chandra Bhayana, New Delhi vs. ITO, Ward-41(2), New Delhi

In the result, the Appeal of the Assessee is allowed for statistical purposes

ITA 1345/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Feb 2020AY 2013-14

Bench: Shri H.S. Sidhu[Assessment Year: 2013-14]

For Appellant: Shri Ramesh Goyal, CA & ShFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘SMC’ BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER [Assessment Year: 2013-14] NARESH CHANDRA BHAYANA, Vs. ITO, WARD-41(2), PROP. M/S KATHURIA PORTFOLIOS, CIVIC CENTRE,NEW DELHI 278, AMBICA VIHAR, PASCHIM VIHAR, NEW DELHI – 110 063 (PAN: AALPB6793N) [Appellant] [RESPONDENT] Assessee by: Shri Ramesh Goyal, CA & Sh. Lakshay Goyal, Adv. Revenue by : Sh. Pradeep Singh Gautam, Sr. DR. ORDER This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax [Appeals-15], New Delhi dated 29.01.2018 pertaining to assessment year 2…

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…

Akzonobel Chemicals (India) Ltd., Pune vs. Deputy Commissioner of Income-Tax

ITA 1225/PUN/2015[2010-11]Status: DisposedITAT Pune09 Feb 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1225/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 Akzo Nobel Chemicals (India) Ltd. (Merged With Akzo Nobel India Limited W.E.F. May 18, 2012] Tellus Building, 2Nd Floor, 209/1B/1A, Range Hills, अऩीऱाथी/Appellant Pune – 411020 …. Pan: Aadca3941N Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune

For Appellant: Shri Manish ShahFor Respondent: Shri Vivek Aggarwal
Section 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1225/PUN/2015 यििाारण वषा / Assessment Year : 2010-11 Akzo Nobel Chemicals (India) Ltd. (merged with Akzo Nobel India Limited w.e.f. May 18, 2012] Tellus Building, 2nd Floor, 209/1B/1A, Range Hills, अऩीऱाथी/Appellant Pune – 411020 …. PAN: AADCA3941N Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune अऩीऱाथी की ओर से / App…