Ltd. (254 ITR 503), CIT v. Salora International (308 ITR 199) (Del.), CIT v. Casio India Ltd. (

195 Taxmann 256High Court2010#2208 most cited
52

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2025.

Sections most often in play

Section 143(3)Section 133(6)Section 147Section 148Section 14ASection 151Section 37Section 37(1)

Issues it is cited on

test of enduring benefitamp expendituresection 92batrue and full disclosuresanction under section 151transfer pricing orderfresh tangible materialsection 148(2)sanctioning authorityfirst proviso to section 147section 151(1)material facts necessary for assessment

Judgments citing Ltd. (254 ITR 503), CIT v. Salora International (308 ITR 199) (Del.), CIT v. Casio India Ltd. (

DCIT, Central Circle-20, Delhi vs. Lotus Herbals Pvt. Ltd, Delhi

In the result, appeal of the Revenue in appeal No

ITA 2445/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

DCIT, CC-20, Delhi vs. Lotus Herbals Pvt. Ltd., Delhi

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2023[2015-16]Status: DisposedITAT Delhi23 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

DCIT, CC-20, Delhi vs. Lotus Herbals Pvt. Ltd., Delhi

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2023[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

DCIT, CC-20, Delhi vs. Lotus Herbals Pvt. Ltd., Delhi

In the result, appeal of the Revenue in appeal No

ITA 2442/DEL/2023[2013-14]Status: DisposedITAT Delhi23 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

DCIT, Central Circle-20, New Delhi vs. Lotus Herbals P.Ltd, Delhi

In the result, appeal of the Revenue in appeal No

ITA 200/DEL/2023[2019-20]Status: DisposedITAT Delhi23 Dec 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

Huawei Telecommunications (India) Company Pvt. Ltd., Gurgaon vs. DCIT, Circle- 2(1), Gurgaon

In the result, the appeal of assessee is allowed

ITA 8260/DEL/2018[2014-15]Status: DisposedITAT Delhi10 Oct 2025AY 2014-15

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2014-15 Huawei Telecommunications Vs. Dcit, (India) Company Pvt. Ltd., Circle 2(1), 7Th Floor, Tower-A, Spaze-1- Gurgaon Tech Park, Sohna Road, (Haryana) Gurgaon, Haryana Pin: 122 001 Aabch1376E (Appellant) (Respondent)

For Appellant: S/Shri Deepak Chopra and AnkurFor Respondent: Shri Dharm Veer Singh, CIT (DR)
Section 142(1)Section 143(2)Section 144C(1)Section 92CSection 92C(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2014-15 Huawei Telecommunications Vs. DCIT, (India) Company Pvt. Ltd., Circle 2(1), 7th Floor, Tower-A, Spaze-1- Gurgaon Tech Park, Sohna Road, (Haryana) Gurgaon, Haryana PIN: 122 001 AABCH1376E (Appellant) (Respondent) Assessee by: S/Shri Deepak Chopra and Ankur Goyal, Advs. (Virtual) Department by: Shri Dharm Veer Singh, CIT (DR) Date of Hearing: 31.07.2025 Date of pronouncement: 10.10.2025 O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER: The assessee’s appe…

Cosmic Informatics Pvt. Ltd., New Delhi vs. ACIT Central Circle - 2, New Delhi

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2024[2017-18]Status: DisposedITAT Delhi02 Jan 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

Cosmic Informatics Pvt. Ltd., New Delhi vs. ACIT Central Circle - 2, New Delhi

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2024[2013-14]Status: DisposedITAT Delhi02 Jan 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

ACIT, Circle 22(2), New Delhi vs. Snapdeal Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 184/DEL/2023[2017-18]Status: DisposedITAT Delhi26 Apr 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Dharamvir Singh, CIT-DR

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2017-18 ACIT, Vs. Snapdeal Ltd. Circle 22(2) Sproutbox Suryavilas, New Delhi. Suite 181-TR4 First Floor, Phase-1 Tehkhand, New Delhi – 110 020 PAN AABCJ8820B (Appellant) (Respondent) Assessee by: Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate Shri Shivam Yadav, Advocate Department by: Shri Dharamvir Singh, CIT-DR Date of Hearing: 04.04.2024 Date of pronouncement: .04.2024 O R D E R PER ASTHA CHANDRA, JM The appeal filed by the Revenue is direc…

M/S. United Breweries Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-7(1)(1), Bengaluru

In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 1020/BANG/2023[2020-21]Status: DisposedITAT Bangalore31 Jan 2024AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri K R Vasudevan &
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1019 & 1020/Bang/2023 Assessment Years : 2012-13 & 2020-21 M/s. United Breweries Ltd., The Deputy Level 3, UB Tower, Commissioner of UB City, Income Tax, Bangalore North, Circle 7(1)(1), Bangalore – 560 001. Bangalore. Vs. PAN: AAACU6053C APPELLANT RESPONDENT : Shri K R Vasudevan & Assessee by Shri Ankur Pai, Advocates Revenue by : Shri D.K. Mishra, CIT DR Date of Hearing : 22-01-2024 Date of Pronouncement : 31-01-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER P…

ACIT Circle-19(1), New Delhi vs. Oppo Mobiles India (P) Ltd, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 3789/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Jan 2024AY 2015-16

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2015-16

For Appellant: Shri Ravi Sharma, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT(DR)
Section 143(3)Section 37(1)

…ITA No.- 3789/Del/2019 M/s Oppo Mobiles India (P) Ltd. INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year 2015-16 ACIT, Vs. M/s Oppo Mobiles India (P) Circle 19(1), Ltd., New Delhi. 16, Okhla Industrial Area, Phase-I, New Delhi-110020. PAN No.- AABCO9247K (Appellant) (Respondent) Revenue by: Shri Subhra Jyoti Chakraborty, CIT(DR) Assessee by: Shri Ravi Sharma, Adv. Ms. Shruti Khimta, AR Date of Hearing: 23.01.2024 Date of 23.01.2024 pronouncement: O R D E R PER ASTHA CHANDRA, JM This appeal filed by the…

M/S. United Breweries Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle 7(1)(1), Bangalore

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 308/BANG/2023[2017-18]Status: DisposedITAT Bangalore29 Aug 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ankur Pai, A.R. a/wFor Respondent: Shri Saravanan B., DR
Section 143(3)Section 144BSection 144C(13)Section 14ASection 250Section 92C

…IT(TP)A No.345/Bang/2021 & M/s. United Breweries Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.345/Bang/2021 Assessment Year: 2016-17 M/s. United Breweries Limited UB City, UB Tower, Level 4 JCIT No.24, Vittal Mallya Road Special Range-7 Vs. Bangalore 560 001 Bangalore PAN NO : AAACU6053C APPELLANT RESPONDENT Assessment Year: 2017-18 M/s. United Breweries Limited UB City, UB Tower, Level 4 No.24, Vittal Mallya Road DCIT Vs. Bangalore 560 001 Circle-7(1)(1) Bangalore PAN NO : AAACU6…

United Breweries Limited, Bangalore vs. Joint Commissioner of Income Tax, Special Range- 7, Bangalore

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 345/BANG/2021[2016-17]Status: DisposedITAT Bangalore29 Aug 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ankur Pai, A.R. a/wFor Respondent: Shri Saravanan B., DR
Section 143(3)Section 144BSection 144C(13)Section 14ASection 250Section 92C

…IT(TP)A No.345/Bang/2021 & M/s. United Breweries Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.345/Bang/2021 Assessment Year: 2016-17 M/s. United Breweries Limited UB City, UB Tower, Level 4 JCIT No.24, Vittal Mallya Road Special Range-7 Vs. Bangalore 560 001 Bangalore PAN NO : AAACU6053C APPELLANT RESPONDENT Assessment Year: 2017-18 M/s. United Breweries Limited UB City, UB Tower, Level 4 No.24, Vittal Mallya Road DCIT Vs. Bangalore 560 001 Circle-7(1)(1) Bangalore PAN NO : AAACU6…

M/S. United Breweries Limited, Bangalore vs. Joint Commissioner of Income Tax, Special Range-7, Bangalore

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

ITA 2532/BANG/2019[2015-16]Status: DisposedITAT Bangalore19 May 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ankur Pai for Shri K.R. VasudevanFor Respondent: Shri Sankar Ganesh K., D.R
Section 143(3)Section 144C(13)Section 14ASection 37Section 92C

…IT(TP)A No.2532/Bang/2019 United Brewries Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2532/Bang/2019 Assessment Year: 2015-16 United Brewries Ltd. UB City, UB Tower, Level 4 No.24, Vittal Mallya Road JCIT Bangalore 560 001 Vs. Special Range-7 Karnataka Bangalore PAN NO : AAACU6053C APPELLANT RESPONDENT Appellant by : Shri Ankur Pai for Shri K.R. Vasudevan, A.R. Respondent by : Shri Sankar Ganesh K., D.R. Date of Hearing : 17.05.2023 Date of Pronouncement : 19.05.2023 O R D E R…

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 United Spirits Limited, Bangalore vs. Joint Commissioner of Income Tax Special Range-7, Bangalore

In the result, ground 7 is allowed for statistical purposes

ITA 3091/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Nov 2022AY 2014-15

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(Tp)A No.3091/Bang/2018 : Asst.Year 2014-2015 M/S.United Spirits Limited The Joint Commissioner Of 6Th Floor, Ub Towers, Income-Tax, Special Range-7 V. Bangalore. # 24 Vittal Mallya Road Bangalore – 560 001. Pan : Aaccm8043J. (Appellant) (Respondent)

For Appellant: Sri.Percy Pardiwala, Senior Counsel and Sri.Ankur Pai, AdvocateFor Respondent: Sri. Manjunath Karkihalli, CIT –DR
Section 115PSection 143(2)Section 143(3)Section 14ASection 234BSection 36(1)(iii)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM IT(TP)A No.3091/Bang/2018 : Asst.Year 2014-2015 M/s.United Spirits Limited The Joint Commissioner of 6th Floor, UB Towers, Income-tax, Special Range-7 v. Bangalore. # 24 Vittal Mallya Road Bangalore – 560 001. PAN : AACCM8043J. (Appellant) (Respondent) Appellant by : Sri.Percy Pardiwala, Senior Counsel and Sri.Ankur Pai, Advocate Respondent by : Sri. Manjunath Karkihalli, CIT –DR Date of Pronouncement : 22.11.2022 Date of Hearing : 17.11.2022 O R D E R Per George George K, JM : This…

M/S United Breweries Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

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

ITA 481/BANG/2018[2012-13]Status: DisposedITAT Bangalore11 Nov 2022AY 2012-13

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.K.Sankar Ganesh, JCIT –DR
Section 115JSection 143(2)Section 143(3)Section 14ASection 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.481/Bang/2018 : Asst.Year 2012-2013 M/s.United Breweries Limited The Deputy Commissioner of Level-4, UB Tower, UB City Income-tax, Circle 7(1)(1) v. No.24, Vittal Mallya Road Bangalore. Bangalore – 560 001. PAN : AAACU6053C. (Assessee) (Respondent) Assessee by : Sri.K.R.Vasudevan, Advocate Respondent by : Sri.K.Sankar Ganesh, JCIT –DR Date of Pronouncement : 11.11.2022 Date of Hearing : 02.11.2022 O R D E R Per George George K, JM : This appeal at the instance of the assessee is dir…

Hike Pvt Ltd, Delhi vs. ACIT, Circle-11(2), New Delhi

In the result, both the appeals are allowed

ITA 4314/DEL/2019[2014-15]Status: DisposedITAT Delhi22 Sept 2022AY 2014-15

Bench: Shri Shamim Yahya & Shri Anubhav Sharmaita No. 4313/Del/2019, A.Y. 2013-14 Ita No. 4314/Del/2019, A.Y. 2014-15

Section 28Section 30Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 4313/Del/2019, A.Y. 2013-14 ITA No. 4314/Del/2019, A.Y. 2014-15 Hike Private Limited Vs. Asstt. Commissioner of Income- 1, Nelson Mandela Road, tax , Bharti Crecent, Vasant Kunj, Circle-11(2), Phase - II, New Delhi New Delhi-110070 PAN : AAHCM5054A (APPELLANT) (RESPONDENT) Assessee by Shri Anil Bhalla, CA Revenue by Shri Anjula Jain, CIT(DR) Date of hearing: 14.09.2022 Date of Pronouncement: 22.09.2022 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER:…

Hike Pvt Ltd, Delhi vs. ACIT, Circle-11(2), New Delhi

In the result, both the appeals are allowed

ITA 4313/DEL/2019[2013-14]Status: DisposedITAT Delhi22 Sept 2022AY 2013-14

Bench: Shri Shamim Yahya & Shri Anubhav Sharmaita No. 4313/Del/2019, A.Y. 2013-14 Ita No. 4314/Del/2019, A.Y. 2014-15

Section 28Section 30Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 4313/Del/2019, A.Y. 2013-14 ITA No. 4314/Del/2019, A.Y. 2014-15 Hike Private Limited Vs. Asstt. Commissioner of Income- 1, Nelson Mandela Road, tax , Bharti Crecent, Vasant Kunj, Circle-11(2), Phase - II, New Delhi New Delhi-110070 PAN : AAHCM5054A (APPELLANT) (RESPONDENT) Assessee by Shri Anil Bhalla, CA Revenue by Shri Anjula Jain, CIT(DR) Date of hearing: 14.09.2022 Date of Pronouncement: 22.09.2022 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER:…

DCIT, Circle-16(1), New Delhi vs. Magic Bricks Reality Services Ltd, Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6295/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Aug 2022AY 2015-16

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

For Appellant: Ms. Neha Gupta, C. AFor Respondent: Sr. D. R
Section 143(3)

…I.T.A. No. 6295/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E” NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./ I.T.A No. 6295/Del/2018 िनधा"रणवष"/Assessment Year: 2015-16 DCIT Magic Bricks Reality बनाम Circle : 16 (1), Services Limited, Vs. New Delhi. 10, Darya Ganj, New Delhi – 110 002. PAN : AAICM8228P अपीलाथ" / Appellant ""यथ" / Respondent Shri Mukesh Gupta, C. A.; & िनधा"रतीक"ओरसे / Assessee by : Ms. Neha Gupta, C. A.; Ms. Garima Sharma, राज"वक"ओरसे / Department by : Sr. D. R.; सुनवाईक"तारीख/ Date of hearing : 07/06/2022 उ"ोषणाक"…