PCIT v. Nestle India ltd.

153 Taxmann.com 201Reported decision2023#13470 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 143(3)Section 14ASection 1988Section 250(4)Section 36(2)Section 37(1)Section 80JJAASection 2(21) of Motor Vehicle Act

Issues it is cited on

section 17(1)section 35ddsection 92asection 36(l)(va)section 36(l)section 36(va)enhanced compensationsection 34(1)section 35dsection 145agoing concerncommercial rights

Judgments citing PCIT v. Nestle India ltd.

M/S. International Tractors Ltd., New Delhi vs. DCIT(Ltu), New Delhi

The appeal of the assessee is allowed and appeal of the revenue is dismissed

ITA 3811/DEL/2014[2009-10]Status: DisposedITAT Delhi05 Mar 2024AY 2009-10

Bench: Shri Saktijit Dey & Shri M. Balaganeshinternational Tractors Ltd, Vs. Dcit (Ltu), Sonalika House, 282, Nbcc Plaza, Pushp Agcr Enclave, Vihar, Sector-Iii, Karkardooma, Delhi- New Delhi 110092 (Appellant) (Respondent) Pan: Aaaci2270H Dcit (Ltu) International Tractors Ltd, New Delhi Sonalika House, 282, Agcr Enclave, Karkardooma, Delhi-110092 (Appellant) (Respondent) Pan: Aaaci2270H

For Appellant: Shri Mukesh Bhutani, AdvFor Respondent: Shri Anuj Garg, Sr. DR
Section 143(3)Section 14ASection 80J

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER International Tractors Ltd, Vs. DCIT (LTU), Sonalika House, 282, NBCC Plaza, Pushp AGCR Enclave, Vihar, Sector-III, Karkardooma, Delhi- New Delhi 110092 (Appellant) (Respondent) PAN: AAACI2270H DCIT (LTU) International Tractors Ltd, New Delhi Sonalika House, 282, AGCR Enclave, Karkardooma, Delhi-110092 (Appellant) (Respondent) PAN: AAACI2270H Assessee by : Shri Mukesh Bhutani, Adv Ms. Nikky Jhamtani, CA Shri Saurabh Nandi, Adv Shri Siddarth Agarwal, Adv Revenue by: Shri Anuj…

DCIT(Ltu), New Delhi vs. M/S. International Tractors Ltd., New Delhi

The appeal of the assessee is allowed and appeal of the revenue is dismissed

ITA 3663/DEL/2014[2009-10]Status: DisposedITAT Delhi05 Mar 2024AY 2009-10

Bench: Shri Saktijit Dey & Shri M. Balaganeshinternational Tractors Ltd, Vs. Dcit (Ltu), Sonalika House, 282, Nbcc Plaza, Pushp Agcr Enclave, Vihar, Sector-Iii, Karkardooma, Delhi- New Delhi 110092 (Appellant) (Respondent) Pan: Aaaci2270H Dcit (Ltu) International Tractors Ltd, New Delhi Sonalika House, 282, Agcr Enclave, Karkardooma, Delhi-110092 (Appellant) (Respondent) Pan: Aaaci2270H

For Appellant: Shri Mukesh Bhutani, AdvFor Respondent: Shri Anuj Garg, Sr. DR
Section 143(3)Section 14ASection 80J

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER International Tractors Ltd, Vs. DCIT (LTU), Sonalika House, 282, NBCC Plaza, Pushp AGCR Enclave, Vihar, Sector-III, Karkardooma, Delhi- New Delhi 110092 (Appellant) (Respondent) PAN: AAACI2270H DCIT (LTU) International Tractors Ltd, New Delhi Sonalika House, 282, AGCR Enclave, Karkardooma, Delhi-110092 (Appellant) (Respondent) PAN: AAACI2270H Assessee by : Shri Mukesh Bhutani, Adv Ms. Nikky Jhamtani, CA Shri Saurabh Nandi, Adv Shri Siddarth Agarwal, Adv Revenue by: Shri Anuj…

DCIT RG. - 6(3), Mumbai vs. M/S. Kansai Nerolac Paints Ltd., Mumbai

Accordingly we see no infirmity in the decision of CIT(A) and uphold the decision of the CIT(A). This ground of the revenue is dismissed

ITA 4607/MUM/2017[2011-12]Status: DisposedITAT Mumbai04 Dec 2023AY 2011-12

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 115Section 143(2)Section 145ASection 35DSection 36(1)(va)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.3384/Mum/2014 - Assessment year: 2008-09 I.T.A. No.3385/Mum/2014 - Assessment year: 2009-10 I.T.A. No.3642/Mum/2016 - Assessment year: 2010-11 I.T.A. No.4562/Mum/2017 - Assessment year: 2011-12 Kansai Nerolac Paints Limited vs Addl CIT, Range 6(2), Mumbai Room No.669, 5th Floor, (Erstwhile known as Goodlas Nerolac Paints Limited), Nerolac Aayakar Bhavan, M.K. Marg, House, G.K. Marg, Lower Power, Mumbai-400 020 Mumbai-400 013 PAN : AAACG1376N ASSESSEE RESPONDE…

M/S. Kansai Nerolac Paints Ltd., Mumbai vs. DCIT RG. - 6(3), Mumbai

Accordingly we see no infirmity in the decision of CIT(A) and uphold the decision of the CIT(A). This ground of the revenue is dismissed

ITA 4562/MUM/2017[2011-12]Status: DisposedITAT Mumbai04 Dec 2023AY 2011-12

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 115Section 143(2)Section 145ASection 35DSection 36(1)(va)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.3384/Mum/2014 - Assessment year: 2008-09 I.T.A. No.3385/Mum/2014 - Assessment year: 2009-10 I.T.A. No.3642/Mum/2016 - Assessment year: 2010-11 I.T.A. No.4562/Mum/2017 - Assessment year: 2011-12 Kansai Nerolac Paints Limited vs Addl CIT, Range 6(2), Mumbai Room No.669, 5th Floor, (Erstwhile known as Goodlas Nerolac Paints Limited), Nerolac Aayakar Bhavan, M.K. Marg, House, G.K. Marg, Lower Power, Mumbai-400 020 Mumbai-400 013 PAN : AAACG1376N ASSESSEE RESPONDE…

Kansai Nerolac Paints Ltd, Mumbai vs. DCIT RG 6(2), Mumbai

Accordingly we see no infirmity in the decision of CIT(A) and uphold the decision of the CIT(A). This ground of the revenue is dismissed

ITA 3642/MUM/2016[2010-11]Status: DisposedITAT Mumbai04 Dec 2023AY 2010-11

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 115Section 143(2)Section 145ASection 35DSection 36(1)(va)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.3384/Mum/2014 - Assessment year: 2008-09 I.T.A. No.3385/Mum/2014 - Assessment year: 2009-10 I.T.A. No.3642/Mum/2016 - Assessment year: 2010-11 I.T.A. No.4562/Mum/2017 - Assessment year: 2011-12 Kansai Nerolac Paints Limited vs Addl CIT, Range 6(2), Mumbai Room No.669, 5th Floor, (Erstwhile known as Goodlas Nerolac Paints Limited), Nerolac Aayakar Bhavan, M.K. Marg, House, G.K. Marg, Lower Power, Mumbai-400 020 Mumbai-400 013 PAN : AAACG1376N ASSESSEE RESPONDE…

Kansai Nerolac Paints Limited (Erstwhile Known As Goodlass Nerolac Paints Limited), Mumbai vs. Addl. CIT, Range 6 (2), Mumbai

Accordingly we see no infirmity in the decision of CIT(A) and uphold the decision of the CIT(A). This ground of the revenue is dismissed

ITA 3385/MUM/2014[2009-10]Status: DisposedITAT Mumbai04 Dec 2023AY 2009-10

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 115Section 143(2)Section 145ASection 35DSection 36(1)(va)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.3384/Mum/2014 - Assessment year: 2008-09 I.T.A. No.3385/Mum/2014 - Assessment year: 2009-10 I.T.A. No.3642/Mum/2016 - Assessment year: 2010-11 I.T.A. No.4562/Mum/2017 - Assessment year: 2011-12 Kansai Nerolac Paints Limited vs Addl CIT, Range 6(2), Mumbai Room No.669, 5th Floor, (Erstwhile known as Goodlas Nerolac Paints Limited), Nerolac Aayakar Bhavan, M.K. Marg, House, G.K. Marg, Lower Power, Mumbai-400 020 Mumbai-400 013 PAN : AAACG1376N ASSESSEE RESPONDE…

Kansai Nerolac Paints Limited (Erstwhile Known As Goodlass Nerolac Paints Limited), Mumbai vs. Addl CIT, Range 6 (2), Mumbai

Accordingly we see no infirmity in the decision of CIT(A) and uphold the decision of the CIT(A). This ground of the revenue is dismissed

ITA 3384/MUM/2014[2008-09]Status: DisposedITAT Mumbai04 Dec 2023AY 2008-09

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 115Section 143(2)Section 145ASection 35DSection 36(1)(va)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.3384/Mum/2014 - Assessment year: 2008-09 I.T.A. No.3385/Mum/2014 - Assessment year: 2009-10 I.T.A. No.3642/Mum/2016 - Assessment year: 2010-11 I.T.A. No.4562/Mum/2017 - Assessment year: 2011-12 Kansai Nerolac Paints Limited vs Addl CIT, Range 6(2), Mumbai Room No.669, 5th Floor, (Erstwhile known as Goodlas Nerolac Paints Limited), Nerolac Aayakar Bhavan, M.K. Marg, House, G.K. Marg, Lower Power, Mumbai-400 020 Mumbai-400 013 PAN : AAACG1376N ASSESSEE RESPONDE…

PCIT v. Nestle India ltd. (153 Taxmann.com 201) — Cited in 7 Judgments | BharatTax