How many judgments cite McCann Erickson India (P.) Ltd. v. Addl. CIT?

16 judgments on BharatTax cite McCann Erickson India (P.) Ltd. v. Addl. CIT (24 Taxmann.com 21), spanning 2016 to 2023.

McCann Erickson India (P.) Ltd. v. Addl. CIT

24 Taxmann.com 21High Court2012#6924 most cited

What is McCann Erickson India (P.) Ltd. v. Addl. CIT authority for?

The Tribunal, following a High Court decision, held that when an assessee's business functions globally, it is difficult to imagine a successful entity without receiving services that carry intrinsic value, and evidence of such services should be considered against payments made to associated enterprises.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2023.

Also referred to as

McCann Erickson India · Addl. CIT · 2012 · 24 Taxmann.com 21 · Delhi Tribunal · arm's length price adjustment · associated enterprises · international transaction · supporting evidence · benefit derived · rendering of services · intrinsic value

Judgments citing McCann Erickson India (P.) Ltd. v. Addl. CIT

Mitsui Prime Advanced Composites India Pvt. Ltd., Gurgaon vs. DCIT Circle-16(*2), New Delhi

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

ITA 6944/DEL/2019[2013-14]Status: DisposedITAT Delhi06 Apr 2023AY 2013-14

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar Usi.T.A. No. 6944/Del/2019 (A.Y 2013-14)

Section 2Section 92CSection 92C(1)Section 92C(2)Section 92C(4)Section 92D

…1 ITA. 6944/Del/2019 Mitsui Prime Advanced Composites IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “I” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 6944/DEL/2019 (A.Y 2013-14) M/s. Mitsui Prime Advanced Vs. DCIT, Composites India Pvt. Limited, Unit No. 106B, First Floor, Circle : 16 (2) Solitaire Plaza, Near Guru Dronacharya Metro Station, New Delhi. M. G. Road, Gurgaon, [Haryana] – 122 002. PAN No. AAFCM1458C (RESPONDENT) (APPELLANT) Appellant by Shri Deepender Kumar, CA Shri Hariom Jindal, C. A. & Ms. Ritika Aggarwal, AR Responde…

D.C.I.T., Circle-11(1), Kolkata vs. M/S. at & S India Limited, Karnataka

In the result, the appeal filed by the Revenue is dismissed

ITA 1311/KOL/2018[2014-15]Status: DisposedITAT Kolkata08 Sept 2022AY 2014-15

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. No. 1311/Kol/2018 Assessment Year: 2014-15 Dcit, Circle-11(1), Kolkata M/S. At&S India Ltd. 12A, Industrial Area, Vs Nanjangud Mysore District Karnataka - 571301 Pan : Aaeca2930J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Smt. Rituparna Sinha, A.R. Revenue By : Shri Gaurav Kanaujia, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 28/07/2022 घोषणा क" तारीख /Date Of Pronouncement: 08/09/2022 आदेश/O R D E R Per Manish Borad:

For Appellant: Smt. Rituparna Sinha, A.RFor Respondent: Shri Gaurav Kanaujia, CIT, D/R

Section 250

…आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No. 1311/Kol/2018 Assessment Year: 2014-15 DCIT, Circle-11(1), Kolkata M/s. AT&S India Ltd. 12A, Industrial Area, Vs Nanjangud Mysore District Karnataka - 571301 PAN : AAECA2930J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Smt. Rituparna Sinha, A.R. Revenue by : Shri Gaurav Kanaujia, CIT, D/R सुनवाई क" तारीख/Date of Hearing : 28/07/2022 घोषणा क" तारीख /Date of Pronouncement: 08/09/2022 आदेश/O R D E R PER MANISH BORAD,…

Nalco Water India Limited, Pune vs. Assistant Commissioner of Income-Tax, Circle -2, Pune

Appeal is allowed for statistical purposes

ITA 1892/PUN/2018[2014-15]Status: DisposedITAT Pune02 Mar 2022AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm Assessment Year:2014-15

For Appellant: Shri Ketan VedFor Respondent: Shri Shivaji B. More

Section 143(3)Section 144C(5)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM Assessment Year:2014-15 Nalco Water India Ltd. Sr.No. 238/239, 3rd floor, Quadra 1, Magarpatta Road, Sade Satra Nali, Hadapsar, Pune. PAN : AAACO4994N Appellant Vs. Asstt. CIT Cir. 2, Pune. Respondent Appellant by : Shri Ketan Ved Respondent by : Shri Shivaji B. More Date of Hearing : 16-02-2022 Date of Pronouncement :_02-03-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the assessee emanates from the directions of the Ld. Dispute Resolution Panel (DRP), Panel-3, Mumbai d…

M/S Ifgl Refractories Ltd., Kolkata vs. A.C.I.T., (OSD)-Ward-6(2), Kolkata

In the result, appeal of the assessee is allowed in part

ITA 684/KOL/2019[2012-13]Status: DisposedITAT Kolkata17 Feb 2021AY 2012-13

Section 250Section 92BSection 92C

…ase of Demag Cranes & Components (India) (P.) Ltd. v. DCIT Ltd. v. DCIT, 56 SOT 187(Pune) and ITAT, Delhi Bench in the case of , 56 SOT 187(Pune) and ITAT, Delhi Bench in the case of McCann Erikson India Pvt. Ltd. v McCann Erikson India Pvt. Ltd. v. Addl.CIT (24 Taxmann.com 21) have held that (24 Taxmann.com 21) have held that 6 Assessment Year: 2012-13 M/s. IFGL Refractories Ltd TNMM applied on an entity TNMM applied on an entity-wide basis is the most appropriate method for wide basis is the most appropriate method for Benchmarking transactions that are not independent of the business carried on Benchmarking t…

Ciba India Ltd, Mumbai vs. JCIT (OSD) RG 8(1), Mumbai

In the result, appeal is partly allowed

ITA 4210/MUM/2014[2008-09]Status: DisposedITAT Mumbai16 Feb 2021AY 2008-09

Bench: Shri Pramod Kumar & Shri Saktijit Dey

For Appellant: Shri Madhur Agrawal a/wFor Respondent: Shri Anand Mohan

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA no.4210/Mum./2014 (Assessment Year : 2008–09) Ciba India Ltd. (Through their successors BASF India Ltd.) Vibgyor Towers, Unit no.101, 1st Floor ……………. Appellant Block–C–62, Bandra Kurla Complex Bandra (E), Mumbai 400 051 PAN – AAACC4147P v/s Jt. Commissioner of Income Tax (OSD) ……………. Respondent Range–8(1), Mumbai Assessee by : Shri Madhur Agrawal a/w Shri Milin Thakkar and Ms. Nyrica Trikannad Revenue by : Shri Anand Mohan Date of Hearing – 03.12.2020 Date of Order – 16.…

Ipsos Research P. Ltd, Mumbai vs. Asst CIT 10(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1361/MUM/2017[2012-13]Status: DisposedITAT Mumbai11 Dec 2019AY 2012-13

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm M/S Ipsos Research Pvt. Vs. Acit-2(2)(1), Mumbai Ltd. (In Which Synovate India Private Limited Has Been Amalgamated), Lotus Corporate Park, Unit No.1701, 17Th Floor, F Wing, Off Western Express Highway, Goregaon (East), Mumbai-400063 Pan No.Aaace 1157 B (Appellant) .. (Respondent) Assessee By Shri Nishant Thakkar/Jasmin Annalsadvals Revenue By Shri Manjunath K/Anand Mohan, Citdr Date Of Hearing 29/11/2019 Date Of Pronouncement 11/12/2019

Section 144C(1)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “ K”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAVISH SOOD, JM M/s Ipsos Research Pvt. Vs. ACIT-2(2)(1), Mumbai Ltd. (in which Synovate India Private Limited has been amalgamated), Lotus Corporate Park, Unit No.1701, 17th Floor, F Wing, Off Western Express Highway, Goregaon (East), Mumbai-400063 PAN No.AAACE 1157 B (Appellant) .. (Respondent) Assessee by Shri Nishant Thakkar/Jasmin Annalsadvals Revenue by Shri Manjunath K/Anand Mohan, CITDR Date of Hearing 29/11/2019 Date of Pronouncement 11/12/2019 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.1…

DCIT, Cir-11, Kolkata vs. M/S Sika India Pvt. Ltd., Kolkata

In the result, appeal of the assessee is allowed in part and in appeal of the revenue is dismissed

ITA 402/KOL/2014[2009-2010]Status: DisposedITAT Kolkata10 Oct 2018AY 2009-2010

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi]

Section 144CSection 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Viswanethra Ravi, Judicial Member] I.T.A. No. 402/Kol/2014 Assessment Year: 2009-10 Deputy Commissioner of Income Tax, Circle-11, Kolkata……………………….....…..…...…………...….Appellant M/s. Sika India Pvt. Ltd...............……………………………………….…………..…………….……………….…….Respondent Commercial Complex-II 620, Diamond Harbour Road Kolkata – 700 034 [PAN : AAECS 1119 F] I.T.A. No. 393/Kol/2014 Assessment Year: 2009-10 M/s. Sika India Pvt. Ltd...............……………………………………….…………..…………….………………..……….Appellant…

Sika India Pvt. Ltd., Kolkata vs. DCIT, Cir-11, Kolkata

In the result, appeal of the assessee is allowed in part and in appeal of the revenue is dismissed

ITA 393/KOL/2014[2009-2010]Status: DisposedITAT Kolkata10 Oct 2018AY 2009-2010

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi]

Section 144CSection 144C(5)Section 92C

DCIT, Cir-11(1), Kolkata vs. M/S. at & S India Pvt. Ltd., Mysore

In the result, all three appeals filed by the Revenue are dismissed

ITA 975/KOL/2017[2010-11]Status: DisposedITAT Kolkata05 Oct 2018AY 2010-11

Bench: Sh. J.Sudhakar Reddy & Sh. A.T.Varkey

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C”, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. A.T.VARKEY, JUDICIAL MEMBER ITA No.515/KOL/2016, 974 & 975/KOL/2017 [Assessment Year: 2011-12, 2009-10, 2010-11] DCIT, v s M/s. AT & S Pvt.Ltd., Circle-11(1), Aayakar 12A, Industrial Area, Nanjangud, Bhawan, P-7, Mysore, Karnataka-741251. Chowringhee Square, PAN-AAECA2930J Kolkata-700069. (Appellant) (Respondent) Appellant by Sh.G.Mallikarjuna, CIT & Sh. Sanjay Paul, Addl. CIT Sr. DR Respondent by Ms. Rituparna Sinha & Sh. Anup Sinha, AR Date of Hearing 07.08.2018 Date of Pronouncement 05.10.201…

DCIT, Cir-11(1), Kolkata vs. M/S at & S Pvt. Ltd., Karnataka

In the result, all three appeals filed by the Revenue are dismissed

ITA 515/KOL/2016[2011-2012]Status: DisposedITAT Kolkata05 Oct 2018AY 2011-2012

Bench: Sh. J.Sudhakar Reddy & Sh. A.T.Varkey

At&S India Private Limited vs. D.C.I.T., Circle-11(1), Kolkata

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

ITA 77/KOL/2017[2012-13]Status: DisposedITAT Kolkata11 May 2018AY 2012-13

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.77/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13) At & S India (P) Ltd. Vs. D.C.I.T, Circle-11(1), Kolkata

For Appellant: Smt. Rituparna Sinha, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)

Section 143(3)Section 144CSection 37Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.77/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13) AT & S India (P) Ltd. Vs. D.C.I.T, Circle-11(1), Kolkata Aayakar Bhawan, P-7, 12A Industrial Area, Nanjangud – 571301, Mysore District, Karnataka, Chowringhee Square, India. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AAECA 2930 J (Appellant) .. (Respondent) Appellant by :Smt. Rituparna Sinha, AR Respondent by :Shri G. Mallikarjuna, CIT(DR) सुनवाईक"तार"ख/ Date of Hearing : 05/04/2018 घोषणाक"तार"ख/Date of Pronouncement : 11/05/2…

M/S. Volvo India Pvt. Ltd., Bangalore vs. DCIT, Bangalore

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

ITA 1353/BANG/2010[2006-07]Status: DisposedITAT Bangalore11 Dec 2017AY 2006-07

Bench: Shri Inturi Rama Rao & Shri Lalit Kumarm/S.Volvo India Private Limited, Yalachahally Village, Tavarakere Post, Hoskote, Bangalore – 562 122. Pan: Aaacv 6747N … Appellant Vs. The Deputy Commissioner Of Income Tax, Ltu, … Respondent

For Appellant: Shri Neeraj Jain, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 10ASection 143(3)Section 234CSection 234DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIT KUMAR, JUDICIAL MEMBER M/s.Volvo India Private Limited, Yalachahally Village, Tavarakere Post, Hoskote, Bangalore – 562 122. PAN: AAACV 6747N … Appellant Vs. The Deputy Commissioner of Income Tax, LTU, … Respondent Appellant by : Shri Neeraj Jain, CA. Respondent by : Ms. Neera Malhotra, CIT(DR). Date of hearing : 15/09/2017 Date of pronouncement : 11/12/2017 O R D E R Per INTURI RAMA RAO, AM : This appeal is filed by the assessee company directed against the final assessment order dated…

ITO, Bangalore vs. M/S Safran Engineering Services India Private Limited, Bangalore

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

ITA 451/BANG/2015[2010-11]Status: DisposedITAT Bangalore20 Nov 2017AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoit(Tp)A No.451/Bang/2015 (Assessment Year: 2010-11)

For Appellant: Ms.Neera Malhaotra, CIT(DR)For Respondent: Shri K.R.Vasudevan, Advocate

Section 10ASection 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No.451/Bang/2015 (Assessment year: 2010-11) Income-tax Officer, Ward 6(1)(1), Bengaluru. … Appellant Vs. M/s.Safran Engineering Services India Pvt.Ltd. CSRIE, #32, Grape Garden, 17th ‘H’ Main road, VI Block, Koramangala, Bengaluru-560095. … Respondent PAN:AAAFC S9003D Appellant by : Ms.Neera Malhaotra, CIT(DR). Respondent by : Shri K.R.Vasudevan, Advocate. Date of hearing : 21/08/2017 Date of pronouncement : 20/11/2017 O R D E R Per INTURI RAMA RAO, AM…

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

In the result the appeal filed by the assessee stands allowed for statistical purposes

ITA 166/DEL/2013[2008-09]Status: DisposedITAT Delhi30 Jun 2016AY 2008-09

Bench: Shri N. K. Saini & Smt. Beena A. Pillaii.T.(Tp) No.166/Del.2013 (Assessment Year 2008-09) M/S. Showa India Pvt. Ltd., Vs. Dcit, Circle 8(1), 23-32, Sector 58, New Delhi Faridabd, Haryana-121002 Gir / Pan :Aabce5725G (Appellant) (Respondent)

For Appellant: Shri Aseem Chawla, AdvFor Respondent: Shri Amrendra Kumar, CIT DR

Section 133(6)Section 271Section 92ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I’, NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.(TP) No.166/Del.2013 (Assessment Year 2008-09) M/s. Showa India Pvt. Ltd., Vs. DCIT, Circle 8(1), 23-32, Sector 58, New Delhi Faridabd, Haryana-121002 GIR / PAN :AABCE5725G (Appellant) (Respondent) Appellant by :Shri Aseem Chawla, Adv. Ms. Priyanka Mongia, CA Respondent by :Shri Amrendra Kumar, CIT DR Date of hearing: 17.06.2016 Date of Pronouncement: 30.06.2016 ORDER PER BEENA A. PILLAI, JM: The present appeal has been filed by the assessee against the orde…

N L C Nalco India Ltd Previously Known As Ondeo Nalco India Ltd., Kolkata vs. ACIT, Cir - 11, Kolkata

In the result, the appeal of assessee in ITA No

ITA 1256/KOL/2009[2004-05]Status: DisposedITAT Kolkata03 Feb 2016AY 2004-05

Bench: Shri Mahavir Singh, Jm& Shri Waseem Ahmed, Am]

For Appellant: Shri Soumitra Chowdhury, AdvocateFor Respondent: Shri D. Mallikarjuna &

Section 143(3)Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri Mahavir Singh, JM& Shri Waseem Ahmed, AM] I.T.A No.529/Kol/2008 Assessment Year: 2003-04 N L C Nalco India Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACO4994N) Circle-10, Kolkata. (Appellant) (Respondent) I.T.A No.1256/Kol/2009 Assessment Year: 2004-05 N L C Nalco India Ltd. Vs. Assistant Commissioner of Income-tax, (PAN: AAACO4994N) Circle-11, Kolkata. (Appellant) (Respondent) Date of hearing: 05.11.2015 Date of pronouncement: 03.02.2016 For the Appellant: Shri Soumitra Chowdhury, Advocate For the Respondent: Shri D. Mallikarjuna…

Nlc Nalco India Ltd., Kolkata vs. ACIT, Circle - 11, Kolkata

In the result, the appeal of assessee in ITA No

ITA 529/KOL/2008[2003-04]Status: DisposedITAT Kolkata03 Feb 2016AY 2003-04

Bench: Shri Mahavir Singh, Jm& Shri Waseem Ahmed, Am]

For Appellant: Shri Soumitra Chowdhury, AdvocateFor Respondent: Shri D. Mallikarjuna &

Section 143(3)Section 36(1)(vii)