PCIT v. Merck Ltd.

120 Taxmann.com 361High Court2020#14573 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2023 to 2025.

Also reported as

434 ITR 596

Sections most often in play

Section 115QASection 133ASection 143(3)Section 263Section 36(1)(iii)Section 391Section 394Section 56(2)(viia)

Issues it is cited on

enduring benefitput to usecapital expenditurecommercial expediencyrevenue expendituresection 37(1)final assessment ordersection 23section 14asection 133section 142section 37

Judgments citing PCIT v. Merck Ltd.

ACIT, Chennai vs. Updater Services Limited, Chennai

In the result, the grounds of appeal raised by both the assessee and the Revenue, as well as the grounds raised in the cross-objections filed by the assessee, are treated as allowed for statistical...

ITA 1616/CHNY/2025[2017]Status: DisposedITAT Chennai14 Nov 2025

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:1339 /Chny/2025 िनधा#रण वष# / Assessment Year: 2017-18 M/S. Updater Services Limited (Formerly Dcit, Known As Updater Services Private Vs. Central Circle -2(3), Limited), No.2/302-A, Uds Salai, Chennai. Off Old Mahabalipuram Road, Thoraipakkam, Chennai – 600 097. [Pan:Aaacu-6845-J] (अपीलाथ%/Appellant) (&'थ%/Respondent)

For Appellant: Shri. K. Prasanna, C.AFor Respondent: Ms. E. Pavuna Sundari, C.I.T
Section 115QSection 250Section 263Section 391Section 77A

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस िव"ने" रिव, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1339 /Chny/2025 िनधा#रण वष# / Assessment Year: 2017-18 M/s. Updater Services Limited (formerly DCIT, known as Updater Services Private vs. Central Circle -2(3), Limited), No.2/302-A, UDS Salai, Chennai. Off Old Mahabalipuram Road, Thoraipakkam, Chennai – 600 097. [PAN:AAACU-6845-J] (अपीलाथ%/Appellant) (&'थ%/Respondent) आयकर अपील सं./…

M/S. Updater Services Ltd., Chennai vs. DCIT, Central Circle-2(3), Chennai

In the result, the grounds of appeal raised by both the assessee and the Revenue, as well as the grounds raised in the cross-objections filed by the assessee, are treated as allowed for statistical...

ITA 1339/CHNY/2025[2017-18]Status: DisposedITAT Chennai14 Nov 2025AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:1339 /Chny/2025 िनधा#रण वष# / Assessment Year: 2017-18 M/S. Updater Services Limited (Formerly Dcit, Known As Updater Services Private Vs. Central Circle -2(3), Limited), No.2/302-A, Uds Salai, Chennai. Off Old Mahabalipuram Road, Thoraipakkam, Chennai – 600 097. [Pan:Aaacu-6845-J] (अपीलाथ%/Appellant) (&'थ%/Respondent)

For Appellant: Shri. K. Prasanna, C.AFor Respondent: Ms. E. Pavuna Sundari, C.I.T
Section 115QSection 250Section 263Section 391Section 77A

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस िव"ने" रिव, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1339 /Chny/2025 िनधा#रण वष# / Assessment Year: 2017-18 M/s. Updater Services Limited (formerly DCIT, known as Updater Services Private vs. Central Circle -2(3), Limited), No.2/302-A, UDS Salai, Chennai. Off Old Mahabalipuram Road, Thoraipakkam, Chennai – 600 097. [PAN:AAACU-6845-J] (अपीलाथ%/Appellant) (&'थ%/Respondent) आयकर अपील सं./…

Huawei Telecommunications (India) Company Pvt. Ltd., Gurgaon vs. DCIT, Circle- 2(1), Gurgaon

In the result, the appeal of assessee is allowed

ITA 8260/DEL/2018[2014-15]Status: DisposedITAT Delhi10 Oct 2025AY 2014-15

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2014-15 Huawei Telecommunications Vs. Dcit, (India) Company Pvt. Ltd., Circle 2(1), 7Th Floor, Tower-A, Spaze-1- Gurgaon Tech Park, Sohna Road, (Haryana) Gurgaon, Haryana Pin: 122 001 Aabch1376E (Appellant) (Respondent)

For Appellant: S/Shri Deepak Chopra and AnkurFor Respondent: Shri Dharm Veer Singh, CIT (DR)
Section 142(1)Section 143(2)Section 144C(1)Section 92CSection 92C(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2014-15 Huawei Telecommunications Vs. DCIT, (India) Company Pvt. Ltd., Circle 2(1), 7th Floor, Tower-A, Spaze-1- Gurgaon Tech Park, Sohna Road, (Haryana) Gurgaon, Haryana PIN: 122 001 AABCH1376E (Appellant) (Respondent) Assessee by: S/Shri Deepak Chopra and Ankur Goyal, Advs. (Virtual) Department by: Shri Dharm Veer Singh, CIT (DR) Date of Hearing: 31.07.2025 Date of pronouncement: 10.10.2025 O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER: The assessee’s appe…

Add Advisors Private Limited, New Delhi vs. National E-Assessment Centre, Delhi

In the result, the appeal of the Revenue is dismissed and appeal

ITA 854/DEL/2024[2018-19]Status: DisposedITAT Delhi25 Jun 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2018-19 बनाम Deputy Commissioner Of Add Advisors Pvt. Ltd. Res-Cowork 03, 5Th Floor, Income Tax, Vs. Circle-1(1), Room No.153A, Caddie Commercial Tower, Aerocity, C.R. Building, I.P. Estate, Delhi International Airport, New Delhi. New Delhi. Pan No. Aaica3938N अपीलाथ" Appellant ""यथ"/Respondent & िनधा"रणवष"/Assessment Year: 2018-19 बनाम Add Advisors Pvt. Ltd. Deputy Commissioner Of Res-Cowork 03, 5Th Floor, Vs. Income Tax, Caddie Commercial Tower, Aerocity, Circle-1(1), Room No.153A, Delhi International Airport, C.R. Building, I.P. Estate, New Delhi. New Delhi. Pan No. Aaica3938N अपीलाथ" Appellant ""यथ"/Respondent

Section 37(1)Section 69Section 69C

…t the business of rendering marketing and advertisement services to render its services. 5. The Hon’ble Supreme Court in Hero Cycles Pvt. Ltd. Vs. CIT (Central) Ludhiana (379 ITR 347) and the Hon’ble Bombay High Court in the case of PCIT Vs. Merck Limited (434 ITR 596) held that where sales promotion and conference expenditure incurred by the assessee was wholly and exclusively for the purpose of business, whether necessary or not, the same has to be allowed as revenue expenditure. 6. In view of the above, we hold that there is no justification in disallowing the business promotion expenses by the authoriti…

DCIT RG. - 3(1), Mumbai vs. M/S. Bajaj Auto Ltd., Mumbai

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

ITA 4372/MUM/2005[2001-2002]Status: DisposedITAT Mumbai23 Feb 2024AY 2001-2002

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Bajaj Auto Limited V. Dcit – Range – 3(1) Bajaj Bhavan, 226-Nariman Point 6Th Floor, Aayakar Bhavan Mumbai – 400021 M.K. Road, Mumbai - 400020 Pan : Aaacb3370K (Appellant) (Respondent) Dcit – Range – 3(1) V. M/S. Bajaj Auto Limited Room No. 623, 6Th Floor Bajaj Bhavan, 226-Nariman Point Mumbai – 400021 Aayakar Bhavan M.K. Road, Mumbai - 400020 Pan : Aaacb3370K (Appellant) (Respondent) Assessee Represented By : Ms. Vasanti Patel& Shri Kirit Kamdar Department Represented By : Shri Ankush Kapoor

Section 143(4)(b)Section 234Section 35Section 35DSection 37(1)Section 40

…above said expenditure are allowable expenditure by relying on the following decisions: - Page No.| 58 ITA NO.4236 & 4372/MUM/2005 (A.Y: 2001-02) M/s. Bajaj Auto Limited (a) CIT v. Hindalco Industries Ltd (ITA No. 517 of 2009) (Bom) (b) PCIT v. Mearck Ltd (434 ITR 596) (Bom) (c) CIT v. Aditya Birla Nova Ltd (246 Taxman 202) (Bom) (d) CIT v. Selan Exploration Technology Ltd (188 Taxman 1) (Delhi) (e) ACIT v. Britannia Industries Ltd (ITA No. 1789/Kol/2008) (f) DCIT v. Ocwen Financial Solutions P. Ltd(ITA No. 511/Bang/2016) (g) Abbott India Limited v. ACIT (ITA No. 8428/Mum/2011) (h) CIT v. General Insurance Cor…

M/S. Bajaj Auto Ltd., Mumbai vs. DCIT RG. - 3(1), Mumbai

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

ITA 4236/MUM/2005[2001-2002]Status: DisposedITAT Mumbai23 Feb 2024AY 2001-2002

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Bajaj Auto Limited V. Dcit – Range – 3(1) Bajaj Bhavan, 226-Nariman Point 6Th Floor, Aayakar Bhavan Mumbai – 400021 M.K. Road, Mumbai - 400020 Pan : Aaacb3370K (Appellant) (Respondent) Dcit – Range – 3(1) V. M/S. Bajaj Auto Limited Room No. 623, 6Th Floor Bajaj Bhavan, 226-Nariman Point Mumbai – 400021 Aayakar Bhavan M.K. Road, Mumbai - 400020 Pan : Aaacb3370K (Appellant) (Respondent) Assessee Represented By : Ms. Vasanti Patel& Shri Kirit Kamdar Department Represented By : Shri Ankush Kapoor

Section 143(4)(b)Section 234Section 35Section 35DSection 37(1)Section 40

…above said expenditure are allowable expenditure by relying on the following decisions: - Page No.| 58 ITA NO.4236 & 4372/MUM/2005 (A.Y: 2001-02) M/s. Bajaj Auto Limited (a) CIT v. Hindalco Industries Ltd (ITA No. 517 of 2009) (Bom) (b) PCIT v. Mearck Ltd (434 ITR 596) (Bom) (c) CIT v. Aditya Birla Nova Ltd (246 Taxman 202) (Bom) (d) CIT v. Selan Exploration Technology Ltd (188 Taxman 1) (Delhi) (e) ACIT v. Britannia Industries Ltd (ITA No. 1789/Kol/2008) (f) DCIT v. Ocwen Financial Solutions P. Ltd(ITA No. 511/Bang/2016) (g) Abbott India Limited v. ACIT (ITA No. 8428/Mum/2011) (h) CIT v. General Insurance Cor…

Malco Energy Ltd., Mumbai vs. Asst CIT Circle-10(2)(2), Mumbai

ITA 7314/MUM/2019[2015-16]Status: DisposedITAT Mumbai13 Sept 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm Asst. Commissioner Of Income-Tax Malco Energy Limited Circle 10(2)(2), Vedanta House, Room No.209, 75, Nehru Road, Ville- 2Nd Floor, Parle, Vs. Mumbai-400 099 Aaykar Bhavan Maharashtra, India Maharishi Karve Road, Mumbai-400 020 (Appellant) (Respondent) Pan No. Aahcs6896A Assessee By : Ms. Fereshte Sethna, Shri Mrunal Parekh, Ars Revenue By : Shri Manoj Kumar, Cit Dr

For Appellant: Ms. Fereshte SethnaFor Respondent: Shri Manoj Kumar, CIT DR
Section 115J

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM Asst. Commissioner of Income-tax Malco Energy Limited Circle 10(2)(2), Vedanta House, Room No.209, 75, Nehru Road, Ville- 2nd Floor, Parle, Vs. Mumbai-400 099 Aaykar Bhavan Maharashtra, India Maharishi Karve Road, Mumbai-400 020 (Appellant) (Respondent) PAN No. AAHCS6896A Assessee by : Ms. Fereshte Sethna, Shri Mrunal Parekh, ARs Revenue by : Shri Manoj Kumar, CIT DR Date of hearing: 16.06.2023 Date of pronouncement : 13.09.2023 R D E R PER PRASHANT MAHARISHI, AM: 1. This appeal is filed by Malc…

PCIT v. Merck Ltd. (120 Taxmann.com 361) — Cited in 7 Judgments | BharatTax