LG Electronics India Pvt. Ltd. v. ACIT

29 Taxmann.com 300High Court2013#3182 most cited

What is LG Electronics India Pvt. Ltd. v. ACIT authority for?

The 'bright line test' is not an appropriate method for determining the existence of an international transaction for calculating arm's length price. This ruling overrules prior special bench decisions on AMP expenses.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

LG Electronics India Pvt. Ltd. v. ACIT · AMP expenses · international transaction · bright line test · arm's length price · transfer pricing · section 92 · Sony Ericson India Pvt.Ltd vs. CIT · over ruled

Sections most often in play

Section 194C Section 234B Section 234C Section 234D Section 271(1)(c)Section 275 Section 37(1)Section 40(a)(ia)

Issues it is cited on

bright line test amp expenditure section 92(1)cost plus method comparable uncontrolled price method functional analysis section 92c(3)section 80jja section 92f section 80jjaa management fees tested party

Judgments citing LG Electronics India Pvt. Ltd. v. ACIT

LG ELECTRONICS INDIA PRIVATE LIMITED,MATHURA ROAD, NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, the appeal of the revenue in ITA No

ITA 433/DEL/2024[2005-06]Status: DisposedITAT Delhi15 Oct 2025AY 2005-06

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

LG ELECTRONICS INDIA PRIVATE LIMITED ,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, the appeal of the revenue in ITA No

ITA 430/DEL/2024[2006-07]Status: DisposedITAT Delhi15 Oct 2025AY 2006-07

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

DCIT, CIRCLE-13(1), NEW DELHI vs. LG ELECTRONICS INDIA PVT. LTD., DELHI

In the result, the appeal of the revenue in ITA No

ITA 2035/DEL/2021[2007-08]Status: DisposedITAT Delhi15 Oct 2025AY 2007-08

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

DCIT, CIRCLE-15(2), NEW DELHI vs. LG ELECTRONICS INDIA PVT. LTD., NEW DELHI

In the result, the appeal of the revenue in ITA No

ITA 1267/DEL/2020[2007-08]Status: DisposedITAT Delhi15 Oct 2025AY 2007-08

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

LG ELECTRONICS INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE-15(2), NEW DELHI

In the result, the appeal of the revenue in ITA No

ITA 9000/DEL/2019[2014-15]Status: DisposedITAT Delhi15 Oct 2025AY 2014-15

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

LG ELECTRONICS INDIA PVT. LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE- 5, NEW DELHI

In the result, the appeal of the revenue in ITA No

ITA 7424/DEL/2018[2013-14]Status: DisposedITAT Delhi15 Oct 2025AY 2013-14

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

LG ELECTRONICS INDIA PVT. LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE- 5, NEW DELHI

In the result, the appeal of the revenue in ITA No

ITA 6838/DEL/2017[2012-13]Status: DisposedITAT Delhi15 Oct 2025AY 2012-13

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

M/S LG ELECTRONICS INDIA PVT. LTD.,,NEW DELHI vs. DCIT, NOIDA

In the result, the appeal of the revenue in ITA No

ITA 991/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Oct 2025AY 2011-12

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

DCIT, NOIDA vs. M/S. L.G. ELECTRONICS INDIA PVT. LTD., GREATER NOIDA

In the result, the appeal of the revenue in ITA No

ITA 1969/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Oct 2025AY 2011-12

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

M/S HERBALIFE INTERNATIONAL INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(4), BANGALORE

In the result, the appeal filed by the assessee stands allowed

ITA 440/BANG/2022[2017-18]Status: DisposedITAT Bangalore17 May 2023AY 2017-18

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(Tp)A No. 440/Bang/2022 Assessment Year : 2017-18 M/S. Herbalife International India The Deputy Pvt. Ltd., Commissioner Of Rmz Pinnacle, No. 15, Income Tax, Commissariat Road, Circle – 3(1)(1), Bengaluru – 560 025. Bangalore. Vs. Pan: Aaach8025R Appellant Respondent : Shri Percy Pardiwala, Assessee By Sr. Counsel Revenue By : Shri D.K. Mishra, Cit (Dr) Date Of Hearing : 28-03-2023 Date Of Pronouncement : 17-05-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 26.03.2022 Passed By The National Faceless Assessment Centre, Delhi On Following Grounds Of Appeal:

For Respondent: Shri Percy Pardiwala

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No. 440/Bang/2022 Assessment Year : 2017-18 M/s. Herbalife International India The Deputy Pvt. Ltd., Commissioner of RMZ Pinnacle, No. 15, Income Tax, Commissariat Road, Circle – 3(1)(1), Bengaluru – 560 025. Bangalore. Vs. PAN: AAACH8025R APPELLANT RESPONDENT : Shri Percy Pardiwala, Assessee by Sr. Counsel Revenue by : Shri D.K. Mishra, CIT (DR) Date of Hearing : 28-03-2023 Date of Pronouncement : 17-05-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is…

M/S. TATA POWER SOLAR SYSTEMS LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 7(1)(1), BANGALORE

In the result, the appeal of the assessee stands allowed

ITA 2396/BANG/2019[2004-05]Status: DisposedITAT Bangalore17 May 2023AY 2004-05

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2004-05 M/S. Tata Power Solar Systems Limited, Acit, No.78, Hosur Road, Circle – 7(1)(1), Electronic City, Vs. Bengaluru. Bengaluru – 560 100. Pan : Aaact 4660 J Appellant Respondent Assessee By : Shri. Vikram Udupa, Advocate Revenue By : Shri. Sunil Kumar Singh, Cit-2(Dr)(Itat), Bengaluru Date Of Hearing : 08.05.2023 Date Of Pronouncement : 17.05.2023

For Appellant: Shri. Vikram Udupa, AdvocateFor Respondent: Shri. Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru

Section 143(3)Section 250Section 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2004-05 M/s. Tata Power Solar Systems Limited, ACIT, No.78, Hosur Road, Circle – 7(1)(1), Electronic City, Vs. Bengaluru. Bengaluru – 560 100. PAN : AAACT 4660 J APPELLANT RESPONDENT Assessee by : Shri. Vikram Udupa, Advocate Revenue by : Shri. Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru Date of hearing : 08.05.2023 Date of Pronouncement : 17.05.2023 O R D E R Per George George K, Judicial Member : This appeal at the instance of the assessee…

M/S TOYOTA KIRLOSKAR MOTORS (P) LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE-1 , BANGALORE

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 150/BANG/2017[2012-13]Status: DisposedITAT Bangalore02 Dec 2022AY 2012-13

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Sri Padam Chand Khincha, A.RFor Respondent: Sri Sunil Kumar Singh, D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.150/Bang/2017 & 320/Bang/2019 Assessment Year : 2012-2013 & 2014-2015 M/s. Toyota Kirloskar Motor (P) Ltd. Plot No.21, Bidadi Industrial Area Ramanagar District ACIT LTU Circle-1 Vs. Bngalore 562 109 Bangalore PAN NO : AAACT5415B APPELLANT RESPONDENT Appellant by : Sri Padam Chand Khincha, A.R. Respondent by : Sri Sunil Kumar Singh, D.R. Date of Hearing : 27.09.2022 Date of Pronouncement : 02.12.2022 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEM…

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…

AMADEUS INDIA PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE 2(2), NEW DELHI

In the result, the appeal of assessee are allowed

ITA 8700/DEL/2019[2015-16]Status: DisposedITAT Delhi31 May 2021AY 2015-16

Bench: Sh. Anil Chaturvedi & Sh. Amit Shukla(Through Video Conferencing) Amadeus India Pvt. Ltd., Vs. Acit E-9, Connaught Hose, Circle – 2(2), Connaught Place, New Delhi New Delhi - 110001 Pan No. Aaaca 0364 L (Appellant) (Respondent) Assessee By Shri Taran Deep Singh, Adv. Revenue By Shri Surender Pal, Cit-D.R. Date Of Hearing: 18/05/2021 Date Of Pronouncement: 31/05/2021 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 19.09.2019 Of The Asst. Commissioner Of Income Tax, Circle-2(2), Delhi Under Section 143(3) R.W.S 144C(13) Of The Act Pursuant To The Direction Of Dispute Resolution Panel (Drp) – 1, Delhi For Assessment Year 2015-16. 2. The Relevant Facts As Culled From The Material On Records Are As Under :

Section 143(2)Section 143(3)Section 144CSection 144C(2)Section 144C(5)Section 92BSection 92CSection 92C(3)Section 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Amadeus India Pvt. Ltd., Vs. ACIT E-9, Connaught Hose, Circle – 2(2), Connaught Place, New Delhi New Delhi - 110001 PAN No. AAACA 0364 L (APPELLANT) (RESPONDENT) Assessee by Shri Taran Deep Singh, Adv. Revenue by Shri Surender Pal, CIT-D.R. Date of hearing: 18/05/2021 Date of Pronouncement: 31/05/2021 ORDER PER ANIL CHATURVEDI, AM: This appeal filed by the assessee is directed against the order dated 19.09.2019 of the Asst. Commissioner…

AMADEUS INDIA PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 2(2), NEW DELHI

In the result, appeal of the assessee in ITA No

ITA 7376/DEL/2018[2014-15]Status: DisposedITAT Delhi08 Mar 2021AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2014-15]

For Appellant: Shri Tarandeep Singh, AdvFor Respondent: Shri Surender Pal, CIT-DR

Section 143(3)Section 14ASection 92F

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-1’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [A.Y 2014-15] Amadeus India Pvt Ltd Vs. The A.C.I.T E – 9, Connaught House Circle 2(2) Connaught Place New Delhi New Delhi PAN: AAACA 0364 L [Appellant] [Respondent] Assessee by : Shri Tarandeep Singh, Adv Revenue by : Shri Surender Pal, CIT-DR Date of Hearing : 02.03.2021 Date of Pronouncement : 08.03.2021 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the assessee is preferred against the order dated 29.10.2018 framed u/s 143(3…

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…

IPSOS RESEARCH P. LTD,MUMBAI vs. ASST CIT 10(1)(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 1361/MUM/2017[2012-13]Status: DisposedITAT Mumbai11 Dec 2019AY 2012-13

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm M/S Ipsos Research Pvt. Vs. Acit-2(2)(1), Mumbai Ltd. (In Which Synovate India Private Limited Has Been Amalgamated), Lotus Corporate Park, Unit No.1701, 17Th Floor, F Wing, Off Western Express Highway, Goregaon (East), Mumbai-400063 Pan No.Aaace 1157 B (Appellant) .. (Respondent) Assessee By Shri Nishant Thakkar/Jasmin Annalsadvals Revenue By Shri Manjunath K/Anand Mohan, Citdr Date Of Hearing 29/11/2019 Date Of Pronouncement 11/12/2019

Section 144C(1)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “ K”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAVISH SOOD, JM M/s Ipsos Research Pvt. Vs. ACIT-2(2)(1), Mumbai Ltd. (in which Synovate India Private Limited has been amalgamated), Lotus Corporate Park, Unit No.1701, 17th Floor, F Wing, Off Western Express Highway, Goregaon (East), Mumbai-400063 PAN No.AAACE 1157 B (Appellant) .. (Respondent) Assessee by Shri Nishant Thakkar/Jasmin Annalsadvals Revenue by Shri Manjunath K/Anand Mohan, CITDR Date of Hearing 29/11/2019 Date of Pronouncement 11/12/2019 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.1…

VAN OORD INDIA P.LTD,MUMBAI vs. DCIT RG 5(3), MUMBAI

In the result, the appeal of the assessee is treated as partly allowed for statistical purposes

ITA 720/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 Nov 2019AY 2010-11

Bench: Shri. A. D. Jain & Shri Rajesh Kumar

For Appellant: S/Shri Nishant Thakkar, RishiFor Respondent: Shri Rajeev Harit, D.R

Section 115VSection 143(3)Section 144C(13)Section 28Section 43CSection 92Section 92(1)Section 92CSection 92C(4)Section 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER IT(TP)A No.720/MUM/2015 Assessment Year: 2010-11 Van Oord India Private Limited v. Dy. CIT 201, 2nd Floor, Central Plaza Range 5(3) 166, C.S.T. Road Mumbai Mumbai TAN/PAN:AAACH5430J (Appellant) (Respondent) Assessee by: S/Shri Nishant Thakkar, Rishi Kapadia, Hiten Chande, Jairajesh Nadar and Bhakti Maru, A.Rs Revenue by: Shri Rajeev Harit, D.R. Date of hearing: 26 09 2019 Date of pronouncement: 11 11 2019 O R D E R PER A. D. JAIN, V.P.: This is assessee’s appeal agains…

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…

Showing 1–20 of 37 · Page 1 of 2

LG Electronics India Pvt. Ltd. v. ACIT (29 Taxmann.com 300) — Cited in 37 Judgments | BharatTax