Kodak India (P.) Ltd. v. Addl. CIT

37 Taxmann.com 233Reported decision2013#9728 most cited

What is Kodak India (P.) Ltd. v. Addl. CIT authority for?

A matter cannot be remanded back when the Transfer Pricing Officer (TPO) has failed to follow the prescribed method under section 92C of the Income-tax Act, 1961.

11

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

Also referred to as

Kodak India Pvt Ltd · section 92C · prescribed method · transfer pricing · TPO · remand · international transaction · section 92B · assessment year 2008-09

Issues it is cited on

safe harbour rulesamp expendituresection 92b(1)safe harboursection 92c(1)section 42section 92c(2)purposive interpretationsection 92fmat creditfar analysissection 80ic

Judgments citing Kodak India (P.) Ltd. v. Addl. CIT

Mondelez India Foods Pvt. Ltd. (Formerly Known As Cadbury India Ltd.), Mumbai vs. ACIT, Range 5 (1)(2), Mumbai

In the result, appeal of the assessee company is allowed/partly

ITA 7269/MUM/2019[2015-16]Status: DisposedITAT Mumbai22 Aug 2025AY 2015-16

Bench: Shri Amit Shukla & Shri Arun Khodpiaआयकर अपील सं. / Ita No.7269/Mum/2019 निर्धारण वर्ष / Assessment Year :2015-16 M/S Mondelez India Foods Private Limited (Formerly Known As Cadbury India Limited), Mondelez House, Unit No.2001, 20Th Floor Tower-3 (Wing C) India Bulls Finance Centre), Parel, Mumbai-400 013 Pan : Aaac0460H ........अपीलार्थी / Appellant बनाम / V/S. The Assistant Commissioner Of Income-Tax, Range-5(1)(2), Mumbai, Aayakar Bhavan, M.K. Road Mumbai-400 020 ......प्रत्यर्थी / Respondent Assessee By : Shri J.D. Mistri, Sr. Advocate Shri Hiten Chande Revenue By : Shri Pankaj Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing :18.08.2025 घोषणा की तारीख / Date Of Pronouncement : 22.08.2025

For Appellant: Shri J.D. Mistri, Sr. AdvocateFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 115JSection 143(3)Section 144C(1)Section 144C(5)Section 14ASection 234C

…आयकर अपीलीय अधिकरण न्यायपीठ मुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL, “J” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.7269/MUM/2019 निर्धारण वर्ष / Assessment Year :2015-16 M/s Mondelez India Foods Private Limited (formerly known as Cadbury India Limited), Mondelez House, Unit No.2001, 20th Floor Tower-3 (Wing C) India Bulls finance Centre), Parel, Mumbai-400 013 PAN : AAAC0460H ........अपीलार्थी / Appellant बनाम / V/s. The Assistant Commissioner of Income-tax, Range-5(1)(2), Mumbai, Aayakar Bhavan, M.K. Road Mumbai-400 020 ......प्…

Mondelez India Foods P.Ltd (Formerly Known As Cadbury India Limited), Mumbai vs. Asst CIT RG 5(1)(2), Mumbai

In the result, appeal filed by the assessee for AY 2013-14 is allowed for statistical purpose

ITA 7104/MUM/2017[2013-14]Status: DisposedITAT Mumbai20 Sept 2023AY 2013-14

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 143(3)Section 144C(13)Section 14A

…1 ITA 7104/Mum/2017 ITA 7404/Mum/2018 Mondelez India Foods P Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”,MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.7104/Mum/2017 - A.Y. 2013-14 I.T.A. No.7404/Mum/2018 - A.Y. 2014-15 M/s Mondelez India Foods Private vs Assistant Commissioner of Income- Limited (formerly known as tax, ange-5(1)(2), Mumbai Cadbury India Limited), Mondelez Aayakar Bhavan, M.K. Road House, Unit No.2001, 20th Floor Mumbai-400 020 Tower-3 (Wing C) India Bulls finance Centre), Parel, Mumbai0400 013 PAN : AAAC0460H APPELLANT RESPON…

Mondelez India Foods P.Ltd, Mumbai vs. Asst CIT RG 5(1)(2), Mumbai

ITA 1518/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Aug 2023AY 2012-13

Bench: Vikas Awasthy () & Ms. Padmavathy S. ()

Section 143(3)Section 144C(13)Section 14ASection 234ASection 234C

…1 ITAs 1240/Mum/2016 ITA 1518/Mum/2017 Mondelez International IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE VIKAS AWASTHY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.1240 /Mum/2016 - A.Y. 2011-12 I.T.A. No.1518/Mum/2017 - A.Y. 2012-13 M/s Mondelez India Foods Private vs Asst.Commissioner of Income-tax, Ltd (formerly known as Cadbury Range-5(1)(2), Aayakar Bhavan, Limited),Unit No.2001, 20th Floor, M.K. Road, Mumbai-400 020 Tower-3 (Wing C), India Bulls Finance Centre Parel, Mumbai-400 013 PAN : AAACC0460H APPELLANT RESPONDENT Assessee represented by Shri J.D. Mi…

Mondelez India Foods P. Ltd, Mumbai vs. DCIT RG 5(1)(2), Mumbai

ITA 1240/MUM/2016[2011-12]Status: DisposedITAT Mumbai31 Aug 2023AY 2011-12

Bench: Vikas Awasthy () & Ms. Padmavathy S. ()

Section 143(3)Section 144C(13)Section 14ASection 234ASection 234C

…1 ITAs 1240/Mum/2016 ITA 1518/Mum/2017 Mondelez International IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE VIKAS AWASTHY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.1240 /Mum/2016 - A.Y. 2011-12 I.T.A. No.1518/Mum/2017 - A.Y. 2012-13 M/s Mondelez India Foods Private vs Asst.Commissioner of Income-tax, Ltd (formerly known as Cadbury Range-5(1)(2), Aayakar Bhavan, Limited),Unit No.2001, 20th Floor, M.K. Road, Mumbai-400 020 Tower-3 (Wing C), India Bulls Finance Centre Parel, Mumbai-400 013 PAN : AAACC0460H APPELLANT RESPONDENT Assessee represented by Shri J.D. Mi…

Care Ratings Ltd., Mumbai vs. Asstt, CIT-6(2)(1), Mumbai

Accordingly, the disallowance of Rs.1,07,16,645/- made by the A.O u/s 14A r.w Rule 8D is vacated. The Ground of appeal No. 1 is allowed in terms of our aforesaid observations

ITA 1832/MUM/2020[2016-17]Status: DisposedITAT Mumbai08 Oct 2021AY 2016-17

Bench: Shri Pramod Kumar () & Shri Ravish Sood () Care Ratings Limited Asst. Commissioner Of 4Th Floor, Godrej Vs. Income Tax-6(2)(1), Coliseum, Somaiya Aayakar Bhavan, Hospital Road, Off Maharishi Karve Road, Eastern Express Highway, Mumbai – 400 020 Sion (East), Mumbai – 400 022 Pan No. Aaacc4587F (Assessee) (Revenue) Assessee By : Shri Tejas Sodha, A.R Revenue By : Ms. Shreekala Pardeshi, D.R Date Of Hearing : 04/10/2021 Date Of Pronouncement : 08/10/2021

For Appellant: Shri Tejas Sodha, A.RFor Respondent: Ms. Shreekala Pardeshi, D.R
Section 143(2)Section 143(3)Section 14A

…ITA No.1832/Mum/2020 A.Y. 2016-17 1 Care Ratings Limited Vs. ACIT-6(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI PRAMOD KUMAR (VICE PRESIDENT) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Care Ratings Limited Asst. Commissioner of 4th Floor, Godrej Vs. Income Tax-6(2)(1), Coliseum, Somaiya Aayakar Bhavan, Hospital Road, Off Maharishi Karve Road, Eastern Express Highway, Mumbai – 400 020 Sion (East), Mumbai – 400 022 PAN No. AAACC4587F (Assessee) (Revenue) Assessee by : Shri Tejas Sodha, A.R Revenue by : Ms. Shreekala Pardeshi, D.R Date of Hearing : 04/10/2021 Date of pronouncement…

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

…ITA Nos.1431 &1350/Mum/2014 & ITA Nos.1925 & 1852/Mum/2015 1 A.Ys. 2009-10 and 2010-11 Colgate Palmolive (India) Ltd. Vs. Addl. CIT-10(3)/ACIT IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI S.RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) 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 PAN No. AAACC4309B (Assessee) (Revenue) Colgate Palmolive (India) Ltd. Asst. Commissioner of Income- Colgate Researc…

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

…ITA Nos.1431 &1350/Mum/2014 & ITA Nos.1925 & 1852/Mum/2015 1 A.Ys. 2009-10 and 2010-11 Colgate Palmolive (India) Ltd. Vs. Addl. CIT-10(3)/ACIT IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI S.RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) 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 PAN No. AAACC4309B (Assessee) (Revenue) Colgate Palmolive (India) Ltd. Asst. Commissioner of Income- Colgate Researc…

Rolls Royce Marine India P.Ltd, Navi Mumbai vs. DCIT Cir 15(3)(1), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 7424/MUM/2017[2013-14]Status: DisposedITAT Mumbai05 Feb 2020AY 2013-14

Bench: Shri Pramod Kumar & Shri Saktijit Dey

For Appellant: Ms. Karishma PatharphekarFor Respondent: Shri Vodhalraj Singh
Section 143(3)Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT, AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA no.7424/Mum./2017 (Assessment Year : 2013–14) Rolls Royce Marine India Pvt. Ltd. Plot no.D–505, TTC Industrial Area ……………. Appellant MIDC, Turbhe, Nari Mumbai 400 703 PAN – AAACU4687L v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–15(3)(1), Mumbai Assessee by : Ms. Karishma Patharphekar Revenue by : Shri Vodhalraj Singh Date of Hearing – 14.11.2019 Date of Order – 05.02.2020 O R D E R PER SAKTIJIT DEY, J.M. This is an appeal by the assessee against the asse…

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI PAWAN SINGH JUDICIAL MEMBER Colgate 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 Appellant by : Sh. Perci J Pardiwala, Advocate Respondent by : Shri Anand Mohan (CIT- DR) Date of Hearing : 17.06.2019 Date of Pronouncement : 11.09.2019 Order under section 254(1) of Income-tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is directed against th…

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,…

Kodak India (P.) Ltd. v. Addl. CIT (37 Taxmann.com 233) — Cited in 11 Judgments | BharatTax