Maruti Suzuki Ltd. (supra); Bausch & Lomb Eyecare (India) (P.) Ltd. v. Addl. CIT

237 Taxmann 24Reported decision2016#8349 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Judgments citing Maruti Suzuki Ltd. (supra); Bausch & Lomb Eyecare (India) (P.) Ltd. v. Addl. CIT

PR. COMMISSIONER OF INCOME TAX-1, DELHI vs. D LIGHT ENERGY P. LTD.

The appeal is dismissed, alongwith all the pending

ITA/53/2025HC Delhi18 Mar 2025

Bench: HON'BLE CHIEF JUSTICE DEVENDRA KUMAR UPADHYAYA,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

For Appellant: Mr. Sanjay Kumar, Ms. Monica Benjamin and MsFor Respondent: Mr. Ved Jain, Mr. Nischay Kantoor and Ms
Section 143(2)Section 144C(2)Section 144C(5)Section 260ASection 92C

…ITA 53/2025 Page 1 of 21 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 04.03.2025 Judgment delivered on: 18.03.2025 + ITA 53/2025 & CM APPL. 12854/2025 PR. COMMISSIONER OF INCOME TAX-1, DELHI.....Appellant versus D LIGHT ENERGY P. LTD. .....Respondent Advocates who appeared in this case: For the Appellant : Mr. Sanjay Kumar, Ms. Monica Benjamin and Ms. Esha Kadian, Advocates. For the Respondent : Mr. Ved Jain, Mr. Nischay Kantoor and Ms.…

PR. COMMISSIONER OF INCOME TAX- 2, DELHI vs. M/S. BURBERRY INDIA PVT. LTD.

ITA/471/2019HC Delhi24 Oct 2024

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA

Section 260ASection 92C

…ITA No.471/2019 Page 1 of 20 $~123 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 24.10.2024 + ITA 471/2019 PR. COMMISSIONER OF INCOME TAX- 2, DELHI ..... Appellant Through: Mr Aseem Chawla, SSC with Ms Pratishtha Chaudhary, Advocates. Versus M/S. BURBERRY INDIA PVT. LTD. ..... Respondent Through: Mr Vishal Kalra and Mr S.S. Tomar, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA VIBHU BAKHRU, J. (Oral) 1. The Revenue has filed the present appeal unde…

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…

ECOLAB FOOD SAFETY & HYGIENE SOLUTIONS P.LTD,MUMBAI vs. ASST CIT 9(2)(2), MUMBAI

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

ITA 1715/MUM/2017[2012-13]Status: DisposedITAT Mumbai26 Jul 2019AY 2012-13

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm M/S. Ecolab Food Safety & Vs. Assistant Commissioner Of Hygiene Private Limited Income Tax – 9(2)(2), 215, Atrium, A-Wing Room No.665A, Unit No.808, Andheri-Kurla Aaykar Bhavan Road, Andheri (E) Mk Road, Mumbai - 400020 Mumbai – 400 059 Pan/Gir No.Aabce7541C (Appellant) .. (Respondent)

Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAVISH SOOD, JM M/s. Ecolab Food Safety & Vs. Assistant Commissioner of Hygiene Private Limited Income Tax – 9(2)(2), 215, Atrium, A-Wing Room No.665A, Unit No.808, Andheri-Kurla Aaykar Bhavan Road, Andheri (E) MK Road, Mumbai - 400020 Mumbai – 400 059 PAN/GIR No.AABCE7541C (Appellant) .. (Respondent) Assessee by Shri Ketan Ved Revenue by Shri M C Omi Ningshen Date of Hearing 10/07/2019 Date of Pronouncement 26/07/2019 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.1715/Mum/2017 for A.Y.2012-13 prefe…

VIDEOJET TECHNOLOGIES (I) P. LTD,NAVI MUMBAI vs. ASST CIT CIR 10(3), MUMBAI

In the result, appeal of the assessee is allowed

ITA 6956/MUM/2012[2008-09]Status: DisposedITAT Mumbai28 May 2019AY 2008-09

Bench: Shri G.S.Pannu & Shri Ravish Soodm/S Videojet Technologies Vs. Acit, Circle-10(3), Mumbai (I) Pvt. Limited, Unit 101 & 102, Rupa Solitaire, Building No.A-1, Sector-1, Millennium Business Park, Mahape, Navi Mumbai-400710 Pan No.Aaacw0731 B (Appellant) .. (Respondent)

Section 143(3)Section 92C(2)

…ITA No.6956/Mum/2012 M/s Videojet Technologies (I) Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “J”, BENCH MUMBAI BEFORE SHRI G.S.PANNU, VICE PRESIDENT & SHRI RAVISH SOOD, JUDICIAL MEMBER M/s Videojet Technologies Vs. ACIT, Circle-10(3), Mumbai (I) Pvt. Limited, Unit 101 & 102, Rupa Solitaire, Building No.A-1, Sector-1, Millennium Business Park, Mahape, Navi Mumbai-400710 PAN No.AAACW0731 B (Appellant) .. (Respondent) Assessee by Shri Ketan Ved, AR Revenue by Shri Nilu Jaggi & Dharm Veer Singh, DR Date of Hearing 01/03/2019 Date of Pronouncement 28/05/2019 आदेश / O R D E R PER RAVISH SOOD, J.M : The pres…

M/S YAKULT DANONE INDIA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result appeal filed by assessee stands allowed

ITA 996/DEL/2016[2011-12]Status: DisposedITAT Delhi29 Mar 2019AY 2011-12

Bench: Shri R.K.Panda & Smt. Beena A Pillaia.Y. 2011-12 Yakult Danone India P Ltd. D.C.I.T. Circle 27(1) 16, 1St Floor Vs. New Delhi Community Centre Okhla Industrial Area, Phase I New Delhi

Section 143Section 144CSection 92BSection 92CSection 92F

…st. He placed reliance upon following decisions of Hon’ble Delhi High Court, which has followed aforestated view: Honda Seil Power Products Ltd. Vs. DCIT reported in (2016) 237 Taxmann 304 Bausch and Lomb Eyecare India Pvt.Ltd. vs. Addl.CIT reported in (2016) 237 Taxmann 24; Valvoline Cummins P Ltd. Vs. DCIT (ITA No.527/Del/2016) CIT vs Whirlpool of India Ltd reported in (2015) 64 Taxmann.com 324; Pepsico India Holdings P Ltd. Vs. ACIT (2018) 100 Taxmann.com 159 (Delhi-Trib) LOreal India P Ltd. Vs. DCIT (TA No.7714/Mum/2012) ITA 996/Del/2016 AY: 2011-12 Yakult Danone India Private Limited Goodyear India Ltd. Vs…

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

In the result, ITA NO. 7691/Del/2017 stands allowed

ITA 7691/DEL/2017[2013-14]Status: DisposedITAT Delhi27 Feb 2019AY 2013-14

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh & Tarun Singh, AdvFor Respondent: Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr
Section 144CSection 92BSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Stay Application no. 475-476/Del/2018 (Arising out of ITA no. 1811 & 7691/Del/2017) (Assessment Year: 2012-13, 2013-14) Amadeus India Pvt. Ltd. Vs. ACIT, New Delhi E-9, Connaught House, Connaught Place, New Delhi PAN : AAACA0364L Appellant Respondent Assessee by : Sh. Tarundeep Singh & Tarun Singh, Adv. Revenue by : Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr. Mishra, Sr. DR Date of Hearing 30.01.2019 Date of Pronouncement 27.02.2019 Assessment Year : 20…

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

In the result, ITA NO. 7691/Del/2017 stands allowed

ITA 1811/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Feb 2019AY 2012-13

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh & Tarun Singh, AdvFor Respondent: Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr
Section 144CSection 92BSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Stay Application no. 475-476/Del/2018 (Arising out of ITA no. 1811 & 7691/Del/2017) (Assessment Year: 2012-13, 2013-14) Amadeus India Pvt. Ltd. Vs. ACIT, New Delhi E-9, Connaught House, Connaught Place, New Delhi PAN : AAACA0364L Appellant Respondent Assessee by : Sh. Tarundeep Singh & Tarun Singh, Adv. Revenue by : Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr. Mishra, Sr. DR Date of Hearing 30.01.2019 Date of Pronouncement 27.02.2019 Assessment Year : 20…

AMADEUS INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, ITA NO. 7691/Del/2017 stands allowed

ITA 1662/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Feb 2019AY 2011-12

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh & Tarun Singh, AdvFor Respondent: Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr
Section 144CSection 92BSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Stay Application no. 475-476/Del/2018 (Arising out of ITA no. 1811 & 7691/Del/2017) (Assessment Year: 2012-13, 2013-14) Amadeus India Pvt. Ltd. Vs. ACIT, New Delhi E-9, Connaught House, Connaught Place, New Delhi PAN : AAACA0364L Appellant Respondent Assessee by : Sh. Tarundeep Singh & Tarun Singh, Adv. Revenue by : Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr. Mishra, Sr. DR Date of Hearing 30.01.2019 Date of Pronouncement 27.02.2019 Assessment Year : 20…

ACIT, NEW DELHI vs. M/S. WRIGLEY INDIA PVT. LTD., NEW DELHI

In the result, appeal of Assessee is allowed and appeal of Department is dismissed

ITA 1596/DEL/2016[2011-12]Status: DisposedITAT Delhi10 Jan 2019AY 2011-12

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri C.S. AgarwalFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 143(3)Section 144CSection 92BSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “I-2” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M. ITA.No.1536/Del./2016 Assessment Year 2011-2012 Wrigley India Pvt. Ltd., The DCIT, 206, Okhla Industrial Circle-27(2), Estate, Phase-III, vs. C.R. Building, New Delhi.PAN New Delhi. AAACW1789P (Appellant) (Respondent) ITA.No.1596/Del./2016 Assessment Year 2011-2012 The ACIT, Circle-27(2), Wrigley India Pvt. Ltd., Room No.408, 4th Floor, D- 206, Okhla Industrial Block, Civic Centre, New vs. Estate, Phase-III, New Delhi. Delhi. PAN AAACW1789P (Appellant) (Respondent) For Assessee : Shri C.S. Ag…

WRIGLEY INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of Assessee is allowed and appeal of Department is dismissed

ITA 1536/DEL/2016[2011-12]Status: DisposedITAT Delhi10 Jan 2019AY 2011-12

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri C.S. AgarwalFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 143(3)Section 144CSection 92BSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “I-2” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M. ITA.No.1536/Del./2016 Assessment Year 2011-2012 Wrigley India Pvt. Ltd., The DCIT, 206, Okhla Industrial Circle-27(2), Estate, Phase-III, vs. C.R. Building, New Delhi.PAN New Delhi. AAACW1789P (Appellant) (Respondent) ITA.No.1596/Del./2016 Assessment Year 2011-2012 The ACIT, Circle-27(2), Wrigley India Pvt. Ltd., Room No.408, 4th Floor, D- 206, Okhla Industrial Block, Civic Centre, New vs. Estate, Phase-III, New Delhi. Delhi. PAN AAACW1789P (Appellant) (Respondent) For Assessee : Shri C.S. Ag…

WRIGLEY INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

The appeal of the assessee are allowed accordingly

ITA 656/DEL/2015[2010-11]Status: DisposedITAT Delhi25 Sept 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishiwrigley India Pvt. Ltd, Vs. Dcit, 206, Okhla Industrial Estate, Circle-27(2), Phase-Iii, New Delhi New Delhi Pan: Aaacw1789P (Appellant) (Respondent)

For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Shri Sanjai Kumar Yadav, Sr
Section 143Section 143(3)Section 144CSection 92BSection 92F

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Wrigley India Pvt. Ltd, Vs. DCIT, 206, Okhla Industrial Estate, Circle-27(2), Phase-III, New Delhi New Delhi PAN: AAACW1789P (Appellant) (Respondent) Assessee by : Shri C.S. Aggarwal, Sr. Adv Shri RP Male, Adv Revenue by: Shri Sanjai Kumar Yadav, Sr. DR Date of Hearing 10/07/2018 Date of pronouncement 25/09/2018 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by M/s Wrigley India private limited (in short, the appellant) against the order of The Deput…

Maruti Suzuki Ltd. (supra); Bausch & Lomb Eyecare (India) (P.) Ltd. v. Addl. CIT (237 Taxmann 24) — Cited in 13 Judgments | BharatTax