Mahendra Oil Cake Industries Pvt. Ltd. v. ACIT

55 TTJ 711Income Tax Appellate Tribunal1996#10941 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Also reported as

118 ITD 577

Judgments citing Mahendra Oil Cake Industries Pvt. Ltd. v. ACIT

DCIT 7(3), MUMBAI vs. WYETH LTD ( FORMERLY KNOWN AS WYETH LEDERLE LTD), MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 3508/MUM/2010[2004-05]Status: DisposedITAT Mumbai09 Jun 2023AY 2004-05

Bench: Shri Vikas Awasthy, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blepfizer Limited V. Acit- Special Range 23 (Earlier Known As Wyeth Lederle Limited) [Now The Dcit-Circle 7(3)] The Capital, G-Block Aayakar Bhavan Bandra Kurla Complex Mumbai- 400020 Bandra (E), Mumbai -400012 Pan: Aaacp3334M (Appellant) (Respondent) Acit- Ltu V. M/S. Wyeth Limited 28Th Floor, Centre - 1 (Formerly Known As Wyeth Lederle Ltd) Rbc Mahindra Towers World Trade Centre 4Th Floor, A- Wing Cuffe Parade, Mumbai Dr G.M. Bhosale Road Worli, Mumbai- 400055 Pan: Aaacw2641Q (Appellant) (Respondent) Assessee Represented By : Shri Vishal Kalra Department Represented By : Smt. Sujatha Iyangar

Section 43(6)Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON’BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Pfizer Limited v. ACIT- Special Range 23 (Earlier known as Wyeth Lederle Limited) [Now the DCIT-Circle 7(3)] The Capital, G-Block Aayakar Bhavan Bandra Kurla Complex Mumbai- 400020 Bandra (E), Mumbai -400012 PAN: AAACP3334M (Appellant) (Respondent) ACIT- LTU v. M/s. Wyeth Limited 28th Floor, Centre - 1 (Formerly known as wyeth Lederle Ltd) RBC Mahindra Towers World Trade Centre 4th Floor, A- Wing Cuffe Parade, Mumbai Dr G.M. Bhosale Road Worli, Mumb…

DCIT CIRCLE-9(1), NEW DELHI vs. FEDERAL MOGUL GOETZE (INDIA) LTD., NEW DELHI

In the result, both the appeals filed by Revenue are

ITA 8286/DEL/2019[2013-14]Status: DisposedITAT Delhi16 Sept 2022AY 2013-14

Bench: Or During The Hearing Of This Appeal.”

Section 143(3)Section 148Section 40

…6 (SC) • Roger Enterprises Pvt. Ltd. vs IAC: [1995] 52 TTJ 198 (Del) • CIT vs Aero Club: [2011] 336 ITR 400 (Del) Page 9 of 15 ITA No.8285 & 8286/Del/2019 DCIT vs. Federal Mogul Goetze (India) Ltd. • Mahendra Oil Cake Industries Pvt. Ltd. Vs ACIT (1996) 55 TTJ 711 (Ahd) • Vijay C. Kamdar vs ITO [2009] 118 ITD 577 (Mumbai Trib.) • Ador Technologies Ltd. Vs DCIT (2.007) 112 TTJ 24 (Pune) (D.1) The Ld. Sr. DR for Revenue relied on the orders passed by the Assessing Officer. (D.2) It is not in dispute that the issue regarding disallowance of royalty expenses, in the present appeals before us, is squarely c…

DCIT CIRCLE-9(1), NEW DELHI vs. FEDERAL MOGUL GOETZE (INDIA) LTD., NEW DELHI

In the result, both the appeals filed by Revenue are

ITA 8285/DEL/2019[2012-13]Status: DisposedITAT Delhi16 Sept 2022AY 2012-13

Bench: Or During The Hearing Of This Appeal.”

Section 143(3)Section 148Section 40

…6 (SC) • Roger Enterprises Pvt. Ltd. vs IAC: [1995] 52 TTJ 198 (Del) • CIT vs Aero Club: [2011] 336 ITR 400 (Del) Page 9 of 15 ITA No.8285 & 8286/Del/2019 DCIT vs. Federal Mogul Goetze (India) Ltd. • Mahendra Oil Cake Industries Pvt. Ltd. Vs ACIT (1996) 55 TTJ 711 (Ahd) • Vijay C. Kamdar vs ITO [2009] 118 ITD 577 (Mumbai Trib.) • Ador Technologies Ltd. Vs DCIT (2.007) 112 TTJ 24 (Pune) (D.1) The Ld. Sr. DR for Revenue relied on the orders passed by the Assessing Officer. (D.2) It is not in dispute that the issue regarding disallowance of royalty expenses, in the present appeals before us, is squarely c…

CABLE AND WIRELESS (INDIA) LTD,MUMBAI vs. DCIT (IT)CIRCLE- 2(1)(1), MUMBAI

ITA 6075/MUM/2017[2014-15]Status: DisposedITAT Mumbai25 Feb 2020AY 2014-15

Bench: Shri Pramod Kumar & Shri Ravish Soodita No. 756/Mum/2017 Cable & Wireless (India) Limited The Deputy Commissioner Of Income Tax Bmr & Associates Bmr House, (International Taxation),Circle-2(1)(1), 36B, R.K. Shirodkar Marg, Parel, Vs. R. No. 1713, 17Th Floor, Air India Building, Mumbai – 400 012 Nariman Point, Mumbai – 400021

For Appellant: Shri Vishal Kalra, A.RFor Respondent: Shri Sanjay Singh, CIT D.R
Section 143(3)Section 144Section 144CSection 2Section 234BSection 9(1)(vi)

…ITA Nos.6074, 6075 & 756/Mum/2017 1 A.Ys. 2012-13,2013-14 & 2014-15 Cable and Wirless (India) Limited Vs. The DCIT (I.T.), Circle-2(1)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “I” Bench, Mumbai Before Shri Pramod Kumar, Vice President and Shri Ravish Sood, Judicial Member ITA No. 756/Mum/2017 Cable and Wireless (India) Limited The Deputy Commissioner of Income Tax BMR & Associates BMR House, (International Taxation),Circle-2(1)(1), 36B, R.K. Shirodkar Marg, Parel, Vs. R. No. 1713, 17th Floor, Air India Building, Mumbai – 400 012 Nariman Point, Mumbai – 400021 PAN – AAACC6133F (Appellant) (Respondent) Appell…

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. EATON FLUID POWER LTD.,, PUNE

In the result, the appeal of Revenue for assessment year 2011-12 is dismissed being devoid of any merit

ITA 515/PUN/2016[2011-12]Status: DisposedITAT Pune15 Oct 2018AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar
Section 143(3)

…No. 1 raised by Revenue. To further substantiate its submissions the ld. AR placed reliance on following decisions : i. Orchard Advertising Private Limited Vs. ACIT in ITA No. 1545/Mum/2009 (Mumbai Trib.); ii. Mahendra Oil Cake Industries Pvt. Ltd. Vs. ACIT, 55 TTJ 711 (Ahmedabad Trib.). 3.1 In respect of ground No. 2 of the appeal by Revenue, the ld. AR submitted that the assessee is engaged in manufacture and distribution of hydraulic components. The assessee provides warranty support as per industry practice and past trends in respect of products manufactured. The warranty period varies from 12 to 18 months…

EATON FLUID POWER LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of Revenue for assessment year 2011-12 is dismissed being devoid of any merit

ITA 476/PUN/2016[2011-12]Status: DisposedITAT Pune15 Oct 2018AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar
Section 143(3)

…No. 1 raised by Revenue. To further substantiate its submissions the ld. AR placed reliance on following decisions : i. Orchard Advertising Private Limited Vs. ACIT in ITA No. 1545/Mum/2009 (Mumbai Trib.); ii. Mahendra Oil Cake Industries Pvt. Ltd. Vs. ACIT, 55 TTJ 711 (Ahmedabad Trib.). 3.1 In respect of ground No. 2 of the appeal by Revenue, the ld. AR submitted that the assessee is engaged in manufacture and distribution of hydraulic components. The assessee provides warranty support as per industry practice and past trends in respect of products manufactured. The warranty period varies from 12 to 18 months…

EATON FLUID POWER LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of Revenue for assessment year 2011-12 is dismissed being devoid of any merit

ITA 506/PUN/2015[2010-11]Status: DisposedITAT Pune15 Oct 2018AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar
Section 143(3)

…No. 1 raised by Revenue. To further substantiate its submissions the ld. AR placed reliance on following decisions : i. Orchard Advertising Private Limited Vs. ACIT in ITA No. 1545/Mum/2009 (Mumbai Trib.); ii. Mahendra Oil Cake Industries Pvt. Ltd. Vs. ACIT, 55 TTJ 711 (Ahmedabad Trib.). 3.1 In respect of ground No. 2 of the appeal by Revenue, the ld. AR submitted that the assessee is engaged in manufacture and distribution of hydraulic components. The assessee provides warranty support as per industry practice and past trends in respect of products manufactured. The warranty period varies from 12 to 18 months…

DEPUTY COMMISSIONER OF INCOME-TAX vs. EATON FLUID POWER LTD.,, PUNE

In the result, the appeal of Revenue for assessment year 2011-12 is dismissed being devoid of any merit

ITA 493/PUN/2015[2010-11]Status: DisposedITAT Pune15 Oct 2018AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar
Section 143(3)

…No. 1 raised by Revenue. To further substantiate its submissions the ld. AR placed reliance on following decisions : i. Orchard Advertising Private Limited Vs. ACIT in ITA No. 1545/Mum/2009 (Mumbai Trib.); ii. Mahendra Oil Cake Industries Pvt. Ltd. Vs. ACIT, 55 TTJ 711 (Ahmedabad Trib.). 3.1 In respect of ground No. 2 of the appeal by Revenue, the ld. AR submitted that the assessee is engaged in manufacture and distribution of hydraulic components. The assessee provides warranty support as per industry practice and past trends in respect of products manufactured. The warranty period varies from 12 to 18 months…

HERO MOTOCORP LIMITED,NEW DELHI vs. JCIT, NEW DELHI

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…hoc disallowance made in absence of any specific mention of a unvouched expenditure liable to be disallowed have been held to be untenable and not called for. i) Dwarka Prasad Agarwal v. ITO: 52 ITD 239 (Cal) ii) Mahendra Oil cake Industries Pvt. Ltd. v ACIT: 55 TTJ 711 (Ahd.) iii) Rattah Mechanical Works Ltd. v ITO: 87 Taxman 288 (Mag)Cd.) iv) Shriram Pistons and Rings Ltd. v IAC: 39 TTJ 132 (Del.) v) Roger Enterprises Pvt. Ltd. v. ITA : 52 TTJ 198 (Del.) vi) Ramji Das Modi v. DCIT: 110 Taxman 107 (JP) (Mag) vii) ACIT v. Bateli Tea Co. Ltd. [2003] SOT 72 viii) Continental Seeds & Chemicals Ltd. v. ACIT: (2003) S…

CONTITECH INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

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

ITA 3443/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Oct 2016AY 2011-12

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 3443/Del/2016 : Asstt. Year : 2011-12 Contitech India Pvt. Ltd., Vs Asstt. Commissioner Of Income Dsm 249, Dlf Tower, Shivaji Tax, Circle-6(2), Marg, Najafgarh Road, Industrial New Delhi Area, New Delhi-110015 (Appellant) (Respondent) Pan No. Aabcr6921P Assessee By : Sh. Ajay Vohra, Sr. Adv., Neeraj Jain, Adv. & Puneet Chugh, Ca Revenue By : Sh. N. C. Swain, Sr. Dr Date Of Hearing : 04.08.2016 Date Of Pronouncement : 17.10.2016 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 29.01.2016 Of The Ao Passed U/S 144C R.W.S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act).

For Appellant: Sh. Ajay Vohra, Sr. Adv., Neeraj Jain, AdvFor Respondent: Sh. N. C. Swain, Sr. DR
Section 144CSection 37(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Sh. N. K. Saini, AM and Smt. Beena Pillai, JM ITA No. 3443/Del/2016 : Asstt. Year : 2011-12 Contitech India Pvt. Ltd., Vs Asstt. Commissioner of Income DSM 249, DLF Tower, Shivaji Tax, Circle-6(2), Marg, Najafgarh Road, Industrial New Delhi Area, New Delhi-110015 (APPELLANT) (RESPONDENT) PAN No. AABCR6921P Assessee by : Sh. Ajay Vohra, Sr. Adv., Neeraj Jain, Adv. & Puneet Chugh, CA Revenue by : Sh. N. C. Swain, Sr. DR Date of Hearing : 04.08.2016 Date of Pronouncement : 17.10.2016 ORDER Per N. K. Saini, AM: This is an appeal by the asse…