Kellogg India Pvt. Ltd. v. ACIT

121 Taxmann.com 303Reported decision2020#18860 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2026.

Sections most often in play

Section 143(3)Section 144B Section 14A Section 80G Section 80JJAA Section 90 Section 135 Section 142(1)

Judgments citing Kellogg India Pvt. Ltd. v. ACIT

Asst. Commissioner of Income Tax, Mumbai vs. Reliance Retail Limited, Mumbai

In the result, the appeal filed by the Revenue is dismissed, whereas the appeal filed by the assessee is partly allowed

ITA 4244/MUM/2025[2019-20]Status: DisposedITAT Mumbai10 Mar 2026AY 2019-20

Bench: SHRI SAKTIJIT DEY (Vice President), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

Section 135Section 143(3)Section 144BSection 14ASection 250Section 37(1)Section 80GSection 80JSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Reliance Retail Limited ACIT Circle- 3rd Floor, Court House, 8(1)(1), Lokmanya Tilak Marg, Vs. Room No. 670, 6th Dhobi Talao, Mumbai- floor, Aayakar 400 002 Bhavan, Maharshi Karve Road, Mumbai-400 020 PAN/GIR No. AABCR1718E (Applicant) (Respondent) & ACIT Circle-8(1)(1), Reliance Retail Room No. 670, 6th Limited floor, Aayakar Vs. 3rd Floor, Court House, Bhavan, Maharshi Lokmanya Tilak Marg, Karve Road, Dhobi Talao, Mumbai- Mumbai-400 020 400 002 (Applicant) (Respond…

Reliance Retail Limited, Mumbai vs. Assistant Commissioner of Income Tax Circle 8(1)(1), Mumbai

ITA 3510/MUM/2025[2019-20]Status: DisposedITAT Mumbai10 Mar 2026AY 2019-20

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar

Section 135Section 143(3)Section 144BSection 14ASection 250Section 37(1)Section 80GSection 80JSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No. 3510/Mum/2025 (Assessment Year: 2019-20) Reliance Retail Limited 3rd Floor, Court House, Lokmanya Tilak Marg, Dhobi Talao, Mumbai- 400 002 ACIT Circle- 8(1)(1), Vs. Room No. 670, 6th floor, Aayakar Bhavan, Maharshi Karve Road, Mumbai-400 020 PAN/GIR No. AABCR1718E (Applicant) (Respondent) & ITA No. 4244/Mum/2025 (Assessment Year: 2019-20) ACIT Circle-8(1)(1), Room No. 670, 6th floor, Aayakar Bhavan, Maharshi Karve Road, Mumbai-400 020 (Applicant) Reliance Reta…

M/S. Beau Jhelum Traders and Developers Pvt. Ltd., Bangalore vs. ACIT, Circle - 1(1)(2), Bangalore

In the result, the appeal of the assessee is allowed

ITA 1089/BANG/2022[2017-18]Status: DisposedITAT Bangalore31 Aug 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2017-18

For Appellant: Ms. Sunaiana Bhatia, C.AFor Respondent: Shri Sunil Kumar Singh, CIT (DR)

Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year : 2017-18 M/s Beau Jhelum Traders and Vs. The Asst. Commissioner of Income Developers Pvt. Ltd., Tax, No.414, 3rd Cross, Circle-1(1)(2), SG Palya, Lavelle Road, Bangalore. Bangalore-560 029. PAN – AACCB 4201 B APPELLANT RESPONDENT Assessee by : Ms. Sunaiana Bhatia, C.A Revenue by : Shri Sunil Kumar Singh, CIT (DR) Date of hearing : 04.07.2023 Date of Pronouncement : 31.08.2023 O R D E R Per Beena Pillai, Judicial Member The present appeal arises ou…

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…