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. (

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

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

ITA 2701/BANG/2017[2013-14]Status: DisposedITAT Bangalore04 Apr 2022AY 2013-14

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2701/Bang/2017 : Asst.Year 2013-2014 M/S.United Spirits Limited The Deputy Commissioner Of Ub Towers, Income-Tax, Circle 7(1)(1) V. No.24 Vittal Mallya Road Bangalore. Bangalore – 560 001. Pan : Aaccm8043J. (Appellant) (Respondent) Appellant By : Sri.Percy Pardiwala, Senior Advocate Respondent By : Sri.Pradeep Kumar, Cit-Dr Date Of Pronouncement : 05.04.2022 Date Of Hearing : 24.03.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 12.10.2017 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Engaged In The Manufacture & Sale Of Alcoholic Beverage. The Assessee Filed Its Return Of Income For The Assessment Year 2013-2014 On 28.11.2013 Which Was Selected For Scrutiny Assessment. During The Course Of Assessment, The Assessee’S Case Was Also Referred To The Transfer Pricing Officer (Tpo). The Tpo Vide Order Dated 26.10.2016, Recommended Transfer Pricing Adjustments. The A.O., Thereafter, Passed A Draft Assessment Order Dated 30.12.2016. 2 It(Tp)A No.2701/Bang/2017 M/S.United Spirits Limited.

For Appellant: Sri.Percy Pardiwala, Senior AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 143(3)Section 14ASection 234BSection 234CSection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.2701/Bang/2017 : Asst.Year 2013-2014 M/s.United Spirits Limited The Deputy Commissioner of UB Towers, Income-tax, Circle 7(1)(1) v. No.24 Vittal Mallya Road Bangalore. Bangalore – 560 001. PAN : AACCM8043J. (Appellant) (Respondent) Appellant by : Sri.Percy Pardiwala, Senior Advocate Respondent by : Sri.Pradeep Kumar, CIT-DR Date of Pronouncement : 05.04.2022 Date of Hearing : 24.03.2022 O R D E R Per George George K, JM : This appeal at the instance of the assessee is directed ag…

Addl. CIT, New Delhi vs. M/S. Jasper Infotech Pvt. Ltd., New Delhi

ITA 2605/DEL/2017[2012-13]Status: DisposedITAT Delhi10 Nov 2021AY 2012-13

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: N o n eFor Respondent: Ms. Sarita Singh [CIT] – D. R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “C”: NEW DELHI ] BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 2605/Del/2017 (Assessment Year: 2012-13) Addl. CIT, M/s. Jasper Infotech Special Range : 5, Vs. Pvt. Ltd., New Delhi. 246, 1st Floor, Okhla Phase–III, Okhla Indl. Area, New Delhi–110 020. PAN: AABCJ8820B (Appellant) (Respondent) Assessee by : N o n e; Department by : Ms. Sarita Singh [CIT] – D. R.; Date of Hearing : 07/10/2021 Date of pronouncement : 10/11/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is…

Goodyear India Ltd., Faridabad vs. Neac, Delhi

In the result, the appeal of the assessee is allowed

ITA 467/DEL/2021[2016-17]Status: DisposedITAT Delhi11 Aug 2021AY 2016-17

Bench: Shri Kul Bharat & Dr.B.R.R.Kumarassessment Year : 2016-17 Goodyear India Ltd., Vs Neac, Mathura Road, Ballabhgarh, Delhi. Faridabad, Haryana-121001. Pan-Aaacg3511H Appellant Respondent Appellant By Sh. Neeraj Jain, Adv. & Sh. Abhishek Agarwal, Adv. Respondent By Sh. Surendra Pal, Cit Dr Date Of Hearing 08.07.2021 Date Of Pronouncement 11.08.2021

Section 143(3)Section 144CSection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I-1” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & DR.B.R.R.KUMAR, ACCOUNTANT MEMBER Assessment Year : 2016-17 Goodyear India Ltd., vs NeAC, Mathura Road, Ballabhgarh, Delhi. Faridabad, Haryana-121001. PAN-AAACG3511H APPELLANT RESPONDENT Appellant by Sh. Neeraj Jain, Adv. & Sh. Abhishek Agarwal, Adv. Respondent by Sh. Surendra Pal, CIT DR Date of Hearing 08.07.2021 Date of Pronouncement 11.08.2021 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee against the order passed by the Assessing Officer in pursuance of th…

M/S Glaxosmithkline Asia Pvt. Ltd., Gurgaon vs. DCIT, Chandigarh

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

ITA 532/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Jul 2021AY 2006-07
For Appellant: Shri Ajay Vohra, Sr.AdvFor Respondent: Smt. C. Chandrakanta, CIT DR
Section 143(3)Section 250(6)

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ “ए” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI R. L. NEGI, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 2453/Del/2016 "नधा"रण वष" / Assessment Year : 2005-06 M/s GlaxoSmithKline Asia Pvt. Ltd., The D.C.I.T.(LTU) , बनाम 24-25 Floor, One Horizon Centre, New Delhi. Golf Course Road, DLF Phase-5, Gurgaon. "थायी लेखा सं./PAN NO: AABCS3237R अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ ITA No.532/Chd/2014 "नधा"रण वष" / Assessment Year : 2006-07 M/s GlaxoSmithKline Asia Pvt. Ltd., The D…

M/S. United Spirits Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

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

ITA 489/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 May 2020AY 2012-13

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadaleit(Tp)A No.489/Bang/2017 (Assessment Year: 2012-13) M/S. United Spirits Limited, Ub Towers, No.24, Vittal Mallya Road, Bangalore-560 001 ….Appellant Vs. Dy. Commissioner Of Income Tax, Circle 7(1)(1), Bangalore. ……Respondent. Assessee By: Shri Perci Pardiwala, Senior Advocate & Shri Ketan Ved, C.A. Revenue By: Shri Bipin C.N, Jcit (D.R) Date Of Hearing : 06.03.2020. Date Of Pronouncement : 29.05.2020. O R D E R Per Shri B.R. Baskaran, A.M. : The Assessee Has Filed This Appeal Challenging The Assessment Order Dated 31-01-2017 Passed By The Assessing Officer For Assessment Year 2012-13 Passed U/S 143(3) R.W.S 144C(13) Of The Act.

For Appellant: Shri Perci Pardiwala, Senior Advocate and Shri Ketan Ved, C.AFor Respondent: Shri Bipin C.N, JCIT (D.R)
Section 143(3)Section 144C(10)Section 144C(13)Section 14ASection 154Section 36(1)(iii)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ C ” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.489/Bang/2017 (Assessment Year: 2012-13) M/s. United Spirits Limited, UB Towers, No.24, Vittal Mallya Road, Bangalore-560 001 ….Appellant Vs. Dy. Commissioner of Income Tax, Circle 7(1)(1), Bangalore. ……Respondent. Assessee By: Shri Perci Pardiwala, Senior Advocate and Shri Ketan Ved, C.A. Revenue By: Shri Bipin C.N, JCIT (D.R) Date of Hearing : 06.03.2020. Date of Pronouncement : 29.05.2020. O R D E R PER SHRI B.R. BASKARAN, A.M. : The…

DCIT, CC-31, New Delhi vs. Pernod Ricard India Pvt. Ltd., New Delhi

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 2601/DEL/2019[2014-15]Status: DisposedITAT Delhi15 May 2020AY 2014-15

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: H.K. Choudhary, CIT, DR
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-2 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.1365, 1379/Del/2018 & 2366/Del/2019 Assessment Years: 2012-13, 2013-14 & 2014-15 Pernod Ricard India Pvt. Ltd., Vs DCIT, Sudeep Rastogi, Vice President- Central Circle-31, Taxation, New Delhi. Pernod Richard India Pvt. Ltd., 15th Floor, Building No.8C, DLF Cyber City, DLF Phase-2, Gurgaon. PAN: AAACS4781P ITA Nos.1607, 1608/Del/2018 & 2601/Del/2019 Assessment Years: 2012-13, 2013-14 & 2014-15 DCIT, Vs. Pernod Ricard India Pvt. Ltd., Central Circle-31, Sudee…

Pernod Ricard India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 2366/DEL/2019[2014-15]Status: DisposedITAT Delhi15 May 2020AY 2014-15

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: H.K. Choudhary, CIT, DR
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-2 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.1365, 1379/Del/2018 & 2366/Del/2019 Assessment Years: 2012-13, 2013-14 & 2014-15 Pernod Ricard India Pvt. Ltd., Vs DCIT, Sudeep Rastogi, Vice President- Central Circle-31, Taxation, New Delhi. Pernod Richard India Pvt. Ltd., 15th Floor, Building No.8C, DLF Cyber City, DLF Phase-2, Gurgaon. PAN: AAACS4781P ITA Nos.1607, 1608/Del/2018 & 2601/Del/2019 Assessment Years: 2012-13, 2013-14 & 2014-15 DCIT, Vs. Pernod Ricard India Pvt. Ltd., Central Circle-31, Sudee…

ACIT, CC- 31, New Delhi vs. Pernod Richard India Pvt. Ltd., New Delhi

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 1607/DEL/2018[2012-13]Status: DisposedITAT Delhi15 May 2020AY 2012-13

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: H.K. Choudhary, CIT, DR
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-2 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.1365, 1379/Del/2018 & 2366/Del/2019 Assessment Years: 2012-13, 2013-14 & 2014-15 Pernod Ricard India Pvt. Ltd., Vs DCIT, Sudeep Rastogi, Vice President- Central Circle-31, Taxation, New Delhi. Pernod Richard India Pvt. Ltd., 15th Floor, Building No.8C, DLF Cyber City, DLF Phase-2, Gurgaon. PAN: AAACS4781P ITA Nos.1607, 1608/Del/2018 & 2601/Del/2019 Assessment Years: 2012-13, 2013-14 & 2014-15 DCIT, Vs. Pernod Ricard India Pvt. Ltd., Central Circle-31, Sudee…

Pernod Ricard India Pvt. Ltd, Gurgaon vs. DCIT, Central Circle- 31, New Delhi

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 1365/DEL/2018[2012-13]Status: DisposedITAT Delhi15 May 2020AY 2012-13

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: H.K. Choudhary, CIT, DR
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-2 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.1365, 1379/Del/2018 & 2366/Del/2019 Assessment Years: 2012-13, 2013-14 & 2014-15 Pernod Ricard India Pvt. Ltd., Vs DCIT, Sudeep Rastogi, Vice President- Central Circle-31, Taxation, New Delhi. Pernod Richard India Pvt. Ltd., 15th Floor, Building No.8C, DLF Cyber City, DLF Phase-2, Gurgaon. PAN: AAACS4781P ITA Nos.1607, 1608/Del/2018 & 2601/Del/2019 Assessment Years: 2012-13, 2013-14 & 2014-15 DCIT, Vs. Pernod Ricard India Pvt. Ltd., Central Circle-31, Sudee…

Pernod Ricard India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the recalled matter of the appeal in ITA No

ITA 914/DEL/2015[2011-12]Status: DisposedITAT Delhi10 Jul 2019AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 144C(13)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA Nos.910 to 914/Del/2015 Assessment Years:2007-08 to 2011-12 M/s. Pernod Ricard India Pvt. Vs. DCIT, Ltd. (Formerly known as Central Circle-31, New Delhi Seagram India Pvt. Ltd.), 104, Ashoka Estate, Barakhamba Road, New Delhi PAN :AAACS4781P (Appellant) (Respondent) Appellant by Sh. Deepak Chopra, Adv. Sh. Yujit Pareek, Adv.; and Ms. Rashi Khanna, Adv. Respondent by Sh. Sanjay I. Bara, CIT(DR) Date of hearing 01.07.2019 Date of pronouncement 10.07.2019 ORDER PER O.…

Pernod Ricard India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the recalled matter of the appeal in ITA No

ITA 912/DEL/2015[2009-10]Status: DisposedITAT Delhi10 Jul 2019AY 2009-10

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 144C(13)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA Nos.910 to 914/Del/2015 Assessment Years:2007-08 to 2011-12 M/s. Pernod Ricard India Pvt. Vs. DCIT, Ltd. (Formerly known as Central Circle-31, New Delhi Seagram India Pvt. Ltd.), 104, Ashoka Estate, Barakhamba Road, New Delhi PAN :AAACS4781P (Appellant) (Respondent) Appellant by Sh. Deepak Chopra, Adv. Sh. Yujit Pareek, Adv.; and Ms. Rashi Khanna, Adv. Respondent by Sh. Sanjay I. Bara, CIT(DR) Date of hearing 01.07.2019 Date of pronouncement 10.07.2019 ORDER PER O.…

Pernod Ricard India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the recalled matter of the appeal in ITA No

ITA 911/DEL/2015[2008-09]Status: DisposedITAT Delhi10 Jul 2019AY 2008-09

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 144C(13)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA Nos.910 to 914/Del/2015 Assessment Years:2007-08 to 2011-12 M/s. Pernod Ricard India Pvt. Vs. DCIT, Ltd. (Formerly known as Central Circle-31, New Delhi Seagram India Pvt. Ltd.), 104, Ashoka Estate, Barakhamba Road, New Delhi PAN :AAACS4781P (Appellant) (Respondent) Appellant by Sh. Deepak Chopra, Adv. Sh. Yujit Pareek, Adv.; and Ms. Rashi Khanna, Adv. Respondent by Sh. Sanjay I. Bara, CIT(DR) Date of hearing 01.07.2019 Date of pronouncement 10.07.2019 ORDER PER O.…

Pernod Ricard India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 910/DEL/2015[2007-08]Status: DisposedITAT Delhi15 Mar 2019AY 2007-08

Bench: Shri N.K. Billaiya & Shri Sandeep Gosain[A.Y 2007-08] M/S Pernod Ricard [India] Vs. The Dy. C.I.T Pvt Ltd, [Formerly Known As Central Circle -31 Seagram India Pvt Ltd New Delhi 104, Ashoka Estate, Barakhamba Road New Delhi Pan: Aaacs 4781 P (Applicant) (Respondent) Assessee By : Shri Deepak Chopra, Adv Smt. Rashi Khanna, Adv. Shri Yojit Pareek, Adv. Department By : Shri Sanjay I Bara, Cit-Dr

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri Sanjay I Bara, CIT-DR
Section 153A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-1’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER [A.Y 2007-08] M/s Pernod Ricard [India] Vs. The Dy. C.I.T Pvt Ltd, [Formerly known as Central Circle -31 Seagram India Pvt Ltd New Delhi 104, Ashoka Estate, Barakhamba Road New Delhi PAN: AAACS 4781 P (Applicant) (Respondent) Assessee By : Shri Deepak Chopra, Adv Smt. Rashi Khanna, Adv. Shri Yojit Pareek, Adv. Department By : Shri Sanjay I Bara, CIT-DR Date of Hearing : 13.03.2019 Date of Pronouncement : 15.03.2019 ORDER PER N.K. BILLAIYA, ACCOUNTANT M…

Maruti Suzuki India Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 467/DEL/2014[2009-10]Status: DisposedITAT Delhi17 Oct 2018AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 467/Del/2014 (A.Y 2009-10)

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 467/DEL/2014 (A.Y 2009-10) Maruti Suzuki India Ltd. Vs Addl. CIT Plot No. 1, Nelson Mandela Road, Range-6 Vasank Kunj New Delhi New Delhi AAACM0829Q (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Sr. Adv., Sh. Rohit Jain, Adv., Ms. Tejasvi Adv Respondent by Shr. G. C. Srivastava, Adv, Sh. Sanjay Kr. Dass, DR. Date of Hearing 27.07.2018 Date of Pronouncement 17.10.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee for Assessment Year 2009-10 against the ord…

DCIT, New Delhi vs. M/S Paramount Surgimed Ltd., New Delhi

ITA 5013/DEL/2015[2011-12]Status: DisposedITAT Delhi20 Nov 2017AY 2011-12

Bench: Shri R. K. Panda & Shri Sudhanshu Srivastavaassessment Year: 2011-12

For Appellant: Shri R.C. Pandey, Sr. DRFor Respondent: Shri Piyush Kaushik, Advocate
Section 143Section 14ASection 37

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2011-12 DCIT M/s. Paramount Surgimed Ltd. Circle 19(2), Plot No. 1, LSC, Okhla Indl. Area, Vs. New Delhi. Phase-II, New Delhi – 110 020 PAN AAACP0814A (Appellant) (Respondent) Assessee by: Shri R.C. Pandey, Sr. DR Department by : Shri Piyush Kaushik, Advocate Date of Hearing 21/08/2017 Date of 20/11/2017 pronouncement O R D E R PER SUDHANSHU SRIVASTAVA, J.M. This appeal has been preferred by the department against the order dated 22.5.2015 passe…

Maruti Suzuki India Ltd., New Delhi vs. Addl. CIT, New Delhi

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

ITA 6021/DEL/2012[2008-09]Status: DisposedITAT Delhi09 Nov 2017AY 2008-09

Bench: Shri N.K. Saini & Shri K.N. Charry

Section 143(3)Section 144CSection 144C(5)Section 14ASection 35DSection 43BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER & SHRI K.N. CHARRY, JUDICIAL MEMBER ITA No.-6021/Del/2012 (Assessment Year: 2008-09) Maruti Suzuki India Ltd. vs Addl. CIT Plot No. 1, Nelson Mandela Road, Range-6, Vasant Kunj, New Delhi. C.R. Building, PAN-AAACM0829Q New Delhi. (APPELLANT) (RESPONDENT) Assessee by Sh. Ajay Vohra Revenue by Sh. Aprender Kumar Date of Hearing 21.08.2017 Date of Pronouncement 09.11.2017 ORDER PER SHRI K.N. CHARY, JUDICIAL MEMBER This is an appeal challenging the order dated 29.10.2012 passed by the Assessing Officer u/…

DCIT, New Delhi vs. M/S Segram India Pvt. Ltd., New Delhi

ITA 3811/DEL/2009[2004-05]Status: DisposedITAT Delhi02 May 2017AY 2004-05

Bench: Shri J.S. Reddy & Shri Sudhanshu Srivastavaay: 2004-05 Ay: 2005-06

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Shri T.M. Shivakumar, CIT DR
Section 115JSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’ NEW DELHI BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2004-05 AY: 2005-06 Pernod Ricard India Pvt. Ltd., vs Dy. CIT, Vice President Corporate Floor 5, Circle 8(1), New Delhi. Tower A, Global Business Park, Mehrauli Gurgaon Road, Gurgaon. AY: 2005-06 ACIT, vs Pernod Ricard India Pvt. Ltd., Circle 14(1), New Delhi New Delhi. AY: 2004-05 Dy.Commissioner of Income Tax, vs M/s Seagram India Pvt. Ltd., New Delhi. (Now Pernod Ricard India Pvt. Ltd.), 104, Ashoka Estate, Barakhamba Road, Connaught Place, N…

Pernod Richard India Pvt. Ltd, Gurgaon vs. DCIT, New Delhi

ITA 3525/DEL/2009[2004-05]Status: DisposedITAT Delhi02 May 2017AY 2004-05

Bench: Shri J.S. Reddy & Shri Sudhanshu Srivastavaay: 2004-05 Ay: 2005-06

For Appellant: S/Shri Deepak Chopra,Adv.,Harpreet Singh, Adv., Anmol Anand, AdvFor Respondent: S/Shri T.M. Shivakumar, CIT DR, B. Ramanjaneyulu, Sr.DR
Section 115JSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’ NEW DELHI BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2004-05 AY: 2005-06 Pernod Ricard India Pvt. Ltd., vs Dy. CIT, Vice President Corporate Floor 5, Circle 8(1), New Delhi. Tower A, Global Business Park, Mehrauli Gurgaon Road, Gurgaon. AY: 2005-06 ACIT, vs Pernod Ricard India Pvt. Ltd., Circle 14(1), New Delhi New Delhi. AY: 2004-05 Dy.Commissioner of Income Tax, vs M/s Seagram India Pvt. Ltd., New Delhi. (Now Pernod Ricard India Pvt. Ltd.), 104, Ashoka Estate, Barakhamba Road, Connaught Place, N…

Pernod Ricard India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 2770/DEL/2011[2005-06]Status: DisposedITAT Delhi02 May 2017AY 2005-06

Bench: Shri J.S. Reddy & Shri Sudhanshu Srivastavaay: 2004-05 Ay: 2005-06

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Shri T.M. Shivakumar, CIT DR
Section 115JSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’ NEW DELHI BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2004-05 AY: 2005-06 Pernod Ricard India Pvt. Ltd., vs Dy. CIT, Vice President Corporate Floor 5, Circle 8(1), New Delhi. Tower A, Global Business Park, Mehrauli Gurgaon Road, Gurgaon. AY: 2005-06 ACIT, vs Pernod Ricard India Pvt. Ltd., Circle 14(1), New Delhi New Delhi. AY: 2004-05 Dy.Commissioner of Income Tax, vs M/s Seagram India Pvt. Ltd., New Delhi. (Now Pernod Ricard India Pvt. Ltd.), 104, Ashoka Estate, Barakhamba Road, Connaught Place, N…

ACIT, New Delhi vs. Pernod Ricard (India) Pvt. Ltd., Gurgaon

ITA 2530/DEL/2011[2005-06]Status: DisposedITAT Delhi02 May 2017AY 2005-06

Bench: Shri J.S. Reddy & Shri Sudhanshu Srivastavaay: 2004-05 Ay: 2005-06

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Shri T.M. Shivakumar, CIT DR
Section 115JSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’ NEW DELHI BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2004-05 AY: 2005-06 Pernod Ricard India Pvt. Ltd., vs Dy. CIT, Vice President Corporate Floor 5, Circle 8(1), New Delhi. Tower A, Global Business Park, Mehrauli Gurgaon Road, Gurgaon. AY: 2005-06 ACIT, vs Pernod Ricard India Pvt. Ltd., Circle 14(1), New Delhi New Delhi. AY: 2004-05 Dy.Commissioner of Income Tax, vs M/s Seagram India Pvt. Ltd., New Delhi. (Now Pernod Ricard India Pvt. Ltd.), 104, Ashoka Estate, Barakhamba Road, Connaught Place, N…