Mattel Toys (I.)(P.) Ltd. v. DCIT (supra) and L’oreal India P. Ltd.

24 Taxmann.com 192Reported decision2012#11339 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 115JBSection 142(1)Section 143(2)Section 144Section 144C(13)Section 234BSection 234CSection 270A

Issues it is cited on

tested partycomparable companiesmost appropriate methodassociated enterprisestnmmsection 92cassociated enterprisedispute resolution panelsection 92section 144cinternational transactiondraft assessment order

Judgments citing Mattel Toys (I.)(P.) Ltd. v. DCIT (supra) and L’oreal India P. Ltd.

Knauf India Pvt Ltd (Earlier Know As Usg Boral Building Products (India) Pvt Ltd), Gurgaon vs. ITO, Ward-14(3), New Delhi

In the result, the appeal filed by the assessee being ITA

ITA 2061/DEL/2022[2018-19]Status: DisposedITAT Delhi21 Mar 2025AY 2018-19

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Shri S.K. Jhadav, CIT DR
Section 144Section 37Section 92CSection 92C(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.2062/DEL/2022 (Assessment Year: 2018-19) Knauf India Pvt. Ltd., vs. ITO, Ward 14 (3), (earlier known as USG Boral Building & New Delhi. Building Products (India) Pvt. Ltd.), 610-615, 6th Floor, Vipul Trade Centre, Sohna, Gurgaon Road, Sector 48, Gurgaon – 122 001 (Haryana). (PAN : AABCL1984A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajit Kumar Jain, CA REVENUE BY : Shri S.K. Jhadav, CIT DR Date of Hearing : 15.01.2025 Date of Order : 21.03.2025 O R D E R…

Knauf India Pvt Ltd (Earlier Know As Usg Boral Building Products (India) Pvt Ltd), Haryana vs. ITO, Ward 14 (3), New Delhi

In the result, the appeal filed by the assessee being ITA

ITA 2060/DEL/2022[2017-18]Status: DisposedITAT Delhi21 Mar 2025AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Shri S.K. Jhadav, CIT DR
Section 144Section 37Section 92CSection 92C(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.2062/DEL/2022 (Assessment Year: 2018-19) Knauf India Pvt. Ltd., vs. ITO, Ward 14 (3), (earlier known as USG Boral Building & New Delhi. Building Products (India) Pvt. Ltd.), 610-615, 6th Floor, Vipul Trade Centre, Sohna, Gurgaon Road, Sector 48, Gurgaon – 122 001 (Haryana). (PAN : AABCL1984A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajit Kumar Jain, CA REVENUE BY : Shri S.K. Jhadav, CIT DR Date of Hearing : 15.01.2025 Date of Order : 21.03.2025 O R D E R…

Torrecid India Private Limited, Mumbai vs. ACIT Circle 11(3)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 7076/MUM/2017[2013-14]Status: DisposedITAT Mumbai22 Jul 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Acit Circle 11(3)(1) Torrecid India Private Limited 2Nd Floor, Plot No.29, 30, 31, Vs. Aayakar Bhavan, Alindra, Savli Gidc, Vadodara, Vadodara–391775 Mk Road, Mumbai-400 020 (Appellant) (Respondent) Pan No. Aadct 4321 M

For Appellant: Shri Sunil M. Lala, ARFor Respondent: Ms. Neelu Jaggi, DR
Section 143(3)Section 144CSection 144C(13)Section 271(1)(c)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ACIT Circle 11(3)(1) Torrecid India Private Limited 2nd Floor, Plot no.29, 30, 31, Vs. Aayakar Bhavan, Alindra, Savli GIDC, Vadodara, Vadodara–391775 MK Road, Mumbai-400 020 (Appellant) (Respondent) PAN No. AADCT 4321 M Assessee by : Shri Sunil M. Lala, AR Revenue by : Ms. Neelu Jaggi, DR Date of hearing: 28.04.2022 Date of pronouncement 22.07.2022 : O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by Torrecid India Private Limited (the Appellant/ Assessee) against the Assessm…

Fujitsu India Pvt. Ltd., Gurgaon vs. ACIT, Circle-9(2), New Delhi

The appeal of the assessee is partly allowed

ITA 7363/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Nov 2021AY 2014-15

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri K. M. Gupta, AdvocateFor Respondent: Shri Surendra Pal [CIT] –
Section 143(3)Section 144CSection 234ASection 274Section 27i

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH ―I–1‖: NEW DELHI ] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 7363/Del/2018 (Assessment Year: 2014-15) Fujitsu India Private ACIT, Limited, Vs. Circle : 9 (2), 3rd Floor, Building No. 9B, New Delhi. Phase–III, DLF Cyber City, Gurgaon, Haryana – 122 002. PAN: AAACF4170D (Appellant) (Respondent) Assessee by : Shri K. M. Gupta, Advocate; Department by : Shri Surendra Pal [CIT] – DR Date of Hearing : 14/10/2021 Date of pronouncement : 23/11/2021 O R D E R PER PRASHANT MAHARISHI, A. M…

Sumitomo Chemical (I) P.Ltd, Mumbai vs. DCIT 1(3)(1), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 6432/MUM/2017[2013-14]Status: DisposedITAT Mumbai27 Jul 2020AY 2013-14

Bench: Shri Saktijit Deyand Shri S. Rifaur Rahman

For Appellant: Ms. Karishma PhatarphekarFor Respondent: Shri Bhoopathi
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J”BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.6432/Mum./2017 (Assessment Year : 2013–14) Sumitomo Chemical India Pvt. Ltd. 195/7, 7th Floor, Moti Mahal ……………. Appellant J.T. Road, Churchgate Mumbai 400 020 PAN–AAECS3750L v/s Dy. Commissioner of Income Tax ……………. Respondent Circl–13(1), Mumbai Assessee by :Ms. Karishma Phatarphekar Revenue by :Shri Bhoopathi Date of Hearing – 06.07.2020 Date of Order – 27.07.2020 O R D E R PER SAKTIJIT DEY. J.M. The captioned appeal has been filed by the assessee challenging t…

Fujitsu India Pvt. Ltd., New Delhi vs. ACIT, Circle- 9(2), New Delhi

ITA 7088/DEL/2017[2013-14]Status: DisposedITAT Delhi03 Jul 2018AY 2013-14

Bench: Shri Chandra Poojari & Shri Kuldip Singh

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT DR
Section 143Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-2’ : NEW DELHI) BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1674/Del./2016 (ASSESSMENT YEAR : 2011-12) ITA No.1982/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.7088/Del./2017 (ASSESSMENT YEAR : 2013-14) M/s. Fujitsu India Private Ltd., vs. ACIT, Circle 9 (2), 3rd Floor, Building No.9B, New Delhi. DLF Cyber City Phase – III, Gurgaon – 122 002 (Haryana). (PAN : AAACF4170D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri K.M. Gupta, Advocate Shri Anubhav Rastogi, Advocate REVENUE BY : Shri H.K. Choudhary, CIT DR Date o…

Fujitsu India Pvt. Ltd., Gurgaon vs. ITO, New Delhi

ITA 1982/DEL/2017[2012-13]Status: DisposedITAT Delhi03 Jul 2018AY 2012-13

Bench: Shri Chandra Poojari & Shri Kuldip Singh

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT DR
Section 143Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-2’ : NEW DELHI) BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1674/Del./2016 (ASSESSMENT YEAR : 2011-12) ITA No.1982/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.7088/Del./2017 (ASSESSMENT YEAR : 2013-14) M/s. Fujitsu India Private Ltd., vs. ACIT, Circle 9 (2), 3rd Floor, Building No.9B, New Delhi. DLF Cyber City Phase – III, Gurgaon – 122 002 (Haryana). (PAN : AAACF4170D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri K.M. Gupta, Advocate Shri Anubhav Rastogi, Advocate REVENUE BY : Shri H.K. Choudhary, CIT DR Date o…

Fujitsu India Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

ITA 1674/DEL/2016[2011-12]Status: DisposedITAT Delhi03 Jul 2018AY 2011-12

Bench: Shri Chandra Poojari & Shri Kuldip Singh

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT DR
Section 143Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-2’ : NEW DELHI) BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1674/Del./2016 (ASSESSMENT YEAR : 2011-12) ITA No.1982/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.7088/Del./2017 (ASSESSMENT YEAR : 2013-14) M/s. Fujitsu India Private Ltd., vs. ACIT, Circle 9 (2), 3rd Floor, Building No.9B, New Delhi. DLF Cyber City Phase – III, Gurgaon – 122 002 (Haryana). (PAN : AAACF4170D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri K.M. Gupta, Advocate Shri Anubhav Rastogi, Advocate REVENUE BY : Shri H.K. Choudhary, CIT DR Date o…

Avnet India Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result, the assessee's appeal for Assessment Year 2011-12

ITA 196/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Nov 2017AY 2011-12

Bench: Shri Jason P Boaz & Shri Laliet Kumar

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Deva Rathna Kumar, CIT (D.R)
Section 143(1)Section 143(3)Section 144C(5)Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ C ’ BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER I.T. (T.P) A. No.196/Bang/2016 (Assessment Year : 2011-12) M/s. Avnet India Pvt. Ltd., 402, 4thFloor, RMZ Infinity, Tower B, No.3, Old Madras Road, Bangalore-560 016. …. Appellant. Vs. Dy. Commissioner of Income Tax, Circle 1(1)(1), Bangalore. ….. Respondent. I.T. (T.P) A. No.215/Bang/2016 (Assessment Year : 2011-12) Asst. Commissioner of Income Tax, Circle 1(1)(1), Bangalore. …. Appellant. Vs. M/s. Avnet India Pvt. Ltd., No.3, Old Madras Road, Bangalore-560 016. …..…

Mattel Toys (I.)(P.) Ltd. v. DCIT (supra) and L’oreal India P. Ltd. (24 Taxmann.com 192) — Cited in 9 Judgments | BharatTax