What is Philips India Ltd. v. ACIT authority for?

The Assessing Officer or Transfer Pricing Officer must consider appropriate brand royalty and technical know-how royalty rates based on benchmarking studies when computing the value of AMP transactions, especially when an assessee has not paid royalty to its foreign Associated Enterprise for the use of brands and other intangibles.

How many judgments cite Philips India Ltd. v. ACIT?

25 judgments on BharatTax cite Philips India Ltd. v. ACIT (80 Taxmann.com 269), spanning 2018 to 2025.

Which sections of the Income Tax Act does Philips India Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 10D, Section 143(3), Section 144B, Section 144C(13), Section 144C(8), Section 195.

Philips India Ltd. v. ACIT (80 Taxmann.com 269)

Fugro Survey (India) Private Limited, Navi Mumbai vs. Deputy Commissioner of Income Tax, Mumbai

In the result, the grounds of appeal raised by

ITA 6042/MUM/2024[2021-22]Status: DisposedITAT Mumbai25 Jun 2025AY 2021-22

Bench: Shri Pawan Singh & Girish Agrawal(Physical Hearing) Fugro Survey (India) Private Limited, Dcit, Circle -15(1)(1), D-222/30, Furgo House, Ttc Vs Room No. 451, Aayakar Bhawan, Industrial Area, Darave B.O., Nerul, M.K. Road, Navi Mumbai-400706 Mumbai-400020 [Pan No. Aaacf 5343 R] Appellant / Assessee Respondent / Revenue

Section 143Section 143(3)Section 144BSection 144C(13)Section 254(1)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & GIRISH AGRAWAL, ACCOUNTANT MEMBER (Physical hearing) Fugro Survey (India) Private limited, DCIT, Circle -15(1)(1), D-222/30, Furgo House, TTC Vs Room No. 451, Aayakar Bhawan, Industrial Area, Darave B.O., Nerul, M.K. Road, Navi Mumbai-400706 Mumbai-400020 [PAN No. AAACF 5343 R] Appellant / Assessee Respondent / Revenue Assessee by Sh. Ajit Jain-Advocate Revenue by Sh. Abhishek Tharwal, Sr- DR Date of institution of appeal 21.11.2024 Date of hearing 07.05.2025 Date of pronouncement 25.06.2025 Order under section 254…

Rehau Polymers Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 8, Pune

ITA 658/PUN/2022[2018-19]Status: DisposedITAT Pune04 Mar 2025AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Hitendra B Ninawe

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA No.658/PUN/2022 Assessment Year : 2018-19 Rehau Polymers Private Limited Holewadi, Khed Pabal Road, Khed, Pune - 410505 ACIT, Circle 8, Pune Vs. PAN: AAACR7521E (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Hitendra B Ninawe Date of hearing : 24-12-2024 Date of pronouncement : 04-03-2025 ORDER PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 30.06.2022 of the Assessing Officer passed u/s 143(3) r…

Delphi Automotive Systems (P) Ltd, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

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

ITA 1361/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Oct 2023AY 2010-11

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaaptive Components India P. Ltd, Vs. Deputy Commissioner (Formerly Known As Delphi Of Income-Tax, Automotive Systems P. Ltd), Circle-7(1), P-24, Green Park Extension, New Delhi South Delhi, New Delhi-110016 (Appellant) (Respondent) Pan:Aaacd0226E

For Appellant: Sh. Neeraj Jain, AdvFor Respondent: Sh. Rajesh Kumar, CIT DR

Section 143(3)Section 144CSection 92CSection 92C(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Aptive Components India P. Ltd, Vs. Deputy Commissioner (formerly known as Delphi of Income-tax, Automotive Systems P. Ltd), Circle-7(1), P-24, Green Park Extension, New Delhi South Delhi, New Delhi-110016 (Appellant) (Respondent) PAN:AAACD0226E Assessee by : Sh. Neeraj Jain, Adv Mr. Abhishek Aggarwal, AR Sh. Ramit Katyal, AR Revenue by: Sh. Rajesh Kumar, CIT DR Date of Hearing 10/07/2023 Date of pronouncement 09/10/2023 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal…

Greatship (India) Ltd, Mumbai vs. DCIT 5(1)(1), Mumbai

In the result, appeal is partly allowed

ITA 901/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Apr 2021AY 2010-11

Bench: Shri Saktijit Dey () & Shri Manoj Kumar Aggarwal ()

Section 143(3)

…I.T.A. No.901/Mum/2015 1 IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) I.T.A. No.901 /Mum/2015 (Assessment year 2010-11) Greatship (India) Ltd vs Deputy Commissioner of Income-tax- C/o Kalyaniwalla & Mistry 5(1)(1), Mumbai Army & Navy Building 3rd Floor, 148, Mahatma Gandhi Road, Fort, Mumbai-400 001 PAN : AABCG8542K APPELLANT RESPONDENT Assessee by Shri Nitesh Joshi Respondent by Shri Sushil Kumar Mishra, DR Date of hearing 24-03-2021 Date of pronouncement 22-04-2021 O R D E R Per Saktijit Dey, JM: This…

Dow Agrosciences India P.Ltd, Mumbai vs. ACIT 3(1)(1), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 6618/MUM/2018[2014-15]Status: DisposedITAT Mumbai15 Feb 2021AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Ravish Sooddow Agrosciences India Private Asst. Commissioner Of Limited, 1St Floor, Block B, Income Tax-3(1)(1) Godrej It Park, [Income-Tax Officer-14(1)(3)] Room No. 458, Vs. Pirojshanagar, Vikhroli (W) Aayakar Bhavan, M.K. Road, Mumbai – 400 079 Mumbai – 400 020

For Appellant: Shri Nishant Thakkar, A.RFor Respondent: Shri Sunil Deshpande, D.R

Section 143(3)Section 144C(13)Section 92C

…Dow Agrosciences India (P) Ltd. Vs. ACIT-3(1)(1), Mumbai – A.Y 2014-15 1 INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri S. Rifaur Rahman, Accountant Member and Shri Ravish Sood, Judicial Member Dow Agrosciences India Private Asst. Commissioner of Limited, 1st Floor, Block B, Income tax-3(1)(1) Godrej IT Park, [Income-Tax Officer-14(1)(3)] Room No. 458, Vs. Pirojshanagar, Vikhroli (W) Aayakar Bhavan, M.K. Road, Mumbai – 400 079 Mumbai – 400 020 PAN – AAACD3813H (Appellant) (Respondent) Appellant by: Shri Nishant Thakkar, A.R Respondent by: Shri Sunil Deshpande, D.R Date of Hearing: 10.02.2021 Da…

Colgate Palmolive (India) Ltd, Mumbai vs. Addl CIT 10(3), Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 1431/MUM/2014[2009-10]Status: DisposedITAT Mumbai08 Feb 2021AY 2009-10

Bench: Shri S.Rifaur Rahman () & Shri Ravish Sood () Ita No.1431 /Mum/2014 (Assessment Year: 2009-10) Colgate Palmolive (India) Ltd. Addl. Commissioner Of Income- Colgate Research Centre, Main Vs. Tax-10(3) Street, Hiranandani Gardens, Powai, Mumbai – 400076

For Appellant: Shri Percy Pardiwalla, Senior Advocate a/w ShriFor Respondent: Shri Sunil Deshpande, D.R

Section 143(3)Section 14ASection 80ISection 8o

…llowance of Rs.200.82 lakhs as suggested by TPO towards the shares to be contributed by AE of the assessee company. Therefore, we delete the said disallowance made by AO by allowing ground No.18 of the appeal taken by assessee. Upon further appeal by revenue [80 Taxmann.com 269], Hon‘ble Bombay High Court has upheld the aforesaid view of the Tribunal by making the following observations:- 4. Re Question (l) :— (i) The impugned order of the Tribunal allowed the Respondent- Assessee's appeal before it by deleting the addition of Rs.200.82 ITA Nos.1431 &1350/Mum/2014 & ITA Nos.1925 & 1852/Mum/2015 23 A.Ys. 2009-10…

DCIT 10(3), Mumbai vs. Colgate Palmolive (India) Ltd, Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 1350/MUM/2014[2009-10]Status: DisposedITAT Mumbai08 Feb 2021AY 2009-10

Bench: Shri S.Rifaur Rahman () & Shri Ravish Sood () Ita No.1431 /Mum/2014 (Assessment Year: 2009-10) Colgate Palmolive (India) Ltd. Addl. Commissioner Of Income- Colgate Research Centre, Main Vs. Tax-10(3) Street, Hiranandani Gardens, Powai, Mumbai – 400076

For Appellant: Shri Percy Pardiwalla, Senior Advocate a/w ShriFor Respondent: Shri Sunil Deshpande, D.R

Section 143(3)Section 14ASection 80ISection 8o

…llowance of Rs.200.82 lakhs as suggested by TPO towards the shares to be contributed by AE of the assessee company. Therefore, we delete the said disallowance made by AO by allowing ground No.18 of the appeal taken by assessee. Upon further appeal by revenue [80 Taxmann.com 269], Hon‘ble Bombay High Court has upheld the aforesaid view of the Tribunal by making the following observations:- 4. Re Question (l) :— (i) The impugned order of the Tribunal allowed the Respondent- Assessee's appeal before it by deleting the addition of Rs.200.82 ITA Nos.1431 &1350/Mum/2014 & ITA Nos.1925 & 1852/Mum/2015 23 A.Ys. 2009-10…

Dow Agrosciences India P.Ltd, Mumbai vs. Asst CIT RG 14(1)(2), Mumbai

ITA 1051/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 Jan 2021AY 2010-11

Bench: Shri Pramod Kumar & Shri Ravish Sooddow Agrosciences India Private Acit, Range-14(1)(2) Limited, 1St Floor, Block B, Room No. 460, Godrej It Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 Pan – Aaacd3812H (Appellant) (Respondent) It(Tp)A. No.203/Mum/2016 (Assessment Year: 2011-12) Dow Agrosciences India Private Dcit, Range-14(1)(1) Limited, 1St Floor, Block B, Room No. 460, Godrej It Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 Pan – Aaacd3813H (Appellant) (Respondent) It(Tp)A. No.1528/Mum/2017 (Assessment Year: 2012-13) Dow Agrosciences India Private Income Tax Officer , Range-14(1)(3) Limited, 1St Floor, Block B, Room No. 458, Godrej It Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 Pan – Aaacd3813H (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala, Senior Advocate a/w Shri. Hiten ChandeFor Respondent: Shri Sunil Kumar Jha, CIT D.R

Section 143(3)Section 144C(13)Section 92C

…ITA Nos.1051/Mum/2015, ITA No.203/Mum/2016 & ITA No.1528/Mum/2017 1 A.Ys 2010-11 to 2012-13 Dow Agrosciences India Pvt. ltd. Vs. ACIT, Range-14(1)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri Pramod Kumar, Vice President and Shri Ravish Sood, Judicial Member Dow Agrosciences India Private ACIT, Range-14(1)(2) Limited, 1st Floor, Block B, Room No. 460, Godrej IT Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 PAN – AAACD3812H (Appellant) (Respondent) IT(TP)A. No.203/Mum/2016 (Assessment Year: 2011-12) Dow Agrosciences India Private DCI…

East West Seeds India Private Limited, Aurangabad vs. Assistant Commissioner of Income-Tax, Aurangabad

In the result, the appeal of assessee is allowed

ITA 702/PUN/2017[2012-13]Status: DisposedITAT Pune17 Aug 2020AY 2012-13

Bench: Shri Anil Chaturvedi & Shri S.S. Viswanethra Ravi

For Appellant: Shri Nikhil PathakFor Respondent: Shri T. Vijaya Bhaskar Reddy

Section 143(3)Section 92C

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.469/PUN/2016 नििाारण वषा / Assessment Year : 2011-12 East West Seeds India Private Limited, Gut No. 66, Village-Narayanpur (BK), P.O.-Waluj, Taluka-Gangapur, Aurangabad – 431133 PAN : AABCE1237F .......अऩीऱाथी / Appellant बिाम / V/s. Assistant Commissioner of Income Tax, Circle – 1, Aurangabad ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.702/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Ea…

East West Seeds India Pvt.Ltd, Aurangabad vs. Deputy Commissioner of Income-Tax, Circle -1, Aurangabad

In the result, the appeal of assessee is allowed

ITA 3054/PUN/2017[2013-14]Status: DisposedITAT Pune17 Aug 2020AY 2013-14

Bench: Shri Anil Chaturvedi & Shri S.S. Viswanethra Ravi

For Appellant: Shri Nikhil PathakFor Respondent: Shri T. Vijaya Bhaskar Reddy

Section 143(3)Section 92C

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.469/PUN/2016 नििाारण वषा / Assessment Year : 2011-12 East West Seeds India Private Limited, Gut No. 66, Village-Narayanpur (BK), P.O.-Waluj, Taluka-Gangapur, Aurangabad – 431133 PAN : AABCE1237F .......अऩीऱाथी / Appellant बिाम / V/s. Assistant Commissioner of Income Tax, Circle – 1, Aurangabad ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.702/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Ea…

East West Seeds India Pvt. Ltd., Aurangabad vs. Assistant Commissioner of Income-Tax, Aurangabad

In the result, the appeal of assessee is allowed

ITA 469/PUN/2016[2011-12]Status: DisposedITAT Pune17 Aug 2020AY 2011-12

Bench: Shri Anil Chaturvedi & Shri S.S. Viswanethra Ravi

For Appellant: Shri Nikhil PathakFor Respondent: Shri T. Vijaya Bhaskar Reddy

Section 143(3)Section 92C

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.469/PUN/2016 नििाारण वषा / Assessment Year : 2011-12 East West Seeds India Private Limited, Gut No. 66, Village-Narayanpur (BK), P.O.-Waluj, Taluka-Gangapur, Aurangabad – 431133 PAN : AABCE1237F .......अऩीऱाथी / Appellant बिाम / V/s. Assistant Commissioner of Income Tax, Circle – 1, Aurangabad ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.702/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Ea…

Colgate Palmolive (India) Ltd, Mumbai vs. Addl CIT 10(3), Mumbai

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

ITA 6766/MUM/2012[2008-09]Status: DisposedITAT Mumbai31 Jul 2020AY 2008-09

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2008-09

For Appellant: Ms. Soumya Kulkarni/Mr. Arvind V. Sonde, ARFor Respondent: Mr. Michael Jerald, DR

Section 115JSection 143(3)Section 14ASection 14A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2008-09 Colgate – Palmolive (India) Ltd., Addl. Commissioner of Income Colgate Research Centre, Main Vs. Tax-10(3), Mumbai. Street, Hiranandani Gardens, Powai, Mumbai-400076. PAN No. AAACC4309B Appellant Respondent Assessee by : Ms. Soumya Kulkarni/Mr. Arvind V. Sonde, AR Revenue by : Mr. Michael Jerald, DR Last Date of Hearing : 06/03/2020 Date of pronouncement : 31/07/2020 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. Th…

M/S. Motorola Solutions India Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

Appeal of the assessee is partly allowed for statistical purpose

ITA 5797/DEL/2012[2008-09]Status: DisposedITAT Delhi31 Oct 2019AY 2008-09

Bench: Shri N.K. Billaiya & Ms Suchitra Kamble, [Assessment Year: 2008-09]

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

…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, [Assessment Year: 2008-09] M/s Motorola Solutions India Pvt. DCIT, Circle-2, 4th Flooor, Vanijya Kunj, Ltd.(Formerly known as Motorola India Pvt. Ltd.), HSIIDC Building, Udyog Vihar, 415/2, Mehrauli Gurgaon Road, Phase –V, Nr. Shankar Chowk, Gurgaon-122001 N.H.-8 Gurgaon PAN-AAACM9343D Appellant Respondent Appellant by Shri Himanshu S. Sinha, Ms. Vrinda Tulshan, Shri Yash Varmani, Shri Manoneet Dalal, Shri Yogesh Arora, Ms. Shradha Gupta Shri Vipin Sharma R…