Principal Commissioner of Income-tax-6 v. Matrix Cellular International Services (P.) Ltd.

90 Taxmann.com 54High Court2018#4724 most cited

What is Principal Commissioner of Income-tax-6 v. Matrix Cellular International Services (P.) Ltd. authority for?

The Resale Price Method (RPM) is the most appropriate method for determining the arm's length price of a distributor who does not add significant value to the goods purchased.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

Matrix Cellular International Services · 90 Taxmann.com 54 · Resale Price Method · RPM · distributor · arm's length price · most appropriate method · benchmarking analysis · no significant value addition

Sections most often in play

Section 143(3)Section 144BSection 270ASection 10ASection 10BSection 10B(1)(a)(ii)Section 10B(1)(e)Section 10C(2)
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Issues it is cited on

resale price methodtransactional net margin methodtested partymost appropriate methodworking capital adjustmentbenchmarking analysisarms length pricecomparable companiestnmmspecified domestic transactionintangible assetsarm's length price

Judgments citing Principal Commissioner of Income-tax-6 v. Matrix Cellular International Services (P.) Ltd.

Ecolab Food Safety & Hygiene Solutions P.Ltd, Mumbai vs. Asst CIT 9(2)(2), Mumbai

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

ITA 1715/MUM/2017[2012-13]Status: DisposedITAT Mumbai26 Jul 2019AY 2012-13

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm M/S. Ecolab Food Safety & Vs. Assistant Commissioner Of Hygiene Private Limited Income Tax – 9(2)(2), 215, Atrium, A-Wing Room No.665A, Unit No.808, Andheri-Kurla Aaykar Bhavan Road, Andheri (E) Mk Road, Mumbai - 400020 Mumbai – 400 059 Pan/Gir No.Aabce7541C (Appellant) .. (Respondent)

Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAVISH SOOD, JM M/s. Ecolab Food Safety & Vs. Assistant Commissioner of Hygiene Private Limited Income Tax – 9(2)(2), 215, Atrium, A-Wing Room No.665A, Unit No.808, Andheri-Kurla Aaykar Bhavan Road, Andheri (E) MK Road, Mumbai - 400020 Mumbai – 400 059 PAN/GIR No.AABCE7541C (Appellant) .. (Respondent) Assessee by Shri Ketan Ved Revenue by Shri M C Omi Ningshen Date of Hearing 10/07/2019 Date of Pronouncement 26/07/2019 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.1715/Mum/2017 for A.Y.2012-13 prefe…

Videojet Technologies (I) P. Ltd, Navi Mumbai vs. Asst CIT Cir 10(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 6956/MUM/2012[2008-09]Status: DisposedITAT Mumbai28 May 2019AY 2008-09

Bench: Shri G.S.Pannu & Shri Ravish Soodm/S Videojet Technologies Vs. Acit, Circle-10(3), Mumbai (I) Pvt. Limited, Unit 101 & 102, Rupa Solitaire, Building No.A-1, Sector-1, Millennium Business Park, Mahape, Navi Mumbai-400710 Pan No.Aaacw0731 B (Appellant) .. (Respondent)

Section 143(3)Section 92C(2)

…ITA No.6956/Mum/2012 M/s Videojet Technologies (I) Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “J”, BENCH MUMBAI BEFORE SHRI G.S.PANNU, VICE PRESIDENT & SHRI RAVISH SOOD, JUDICIAL MEMBER M/s Videojet Technologies Vs. ACIT, Circle-10(3), Mumbai (I) Pvt. Limited, Unit 101 & 102, Rupa Solitaire, Building No.A-1, Sector-1, Millennium Business Park, Mahape, Navi Mumbai-400710 PAN No.AAACW0731 B (Appellant) .. (Respondent) Assessee by Shri Ketan Ved, AR Revenue by Shri Nilu Jaggi & Dharm Veer Singh, DR Date of Hearing 01/03/2019 Date of Pronouncement 28/05/2019 आदेश / O R D E R PER RAVISH SOOD, J.M : The pres…

Celio Future Fashion P.Ltd, Mumbai vs. Asst CIT 9(2)(1), Mumbai

In the result, the appeal of the assessee is treated as

ITA 1928/MUM/2016[2011-12]Status: DisposedITAT Mumbai15 Mar 2019AY 2011-12

Bench: Shri B.R. Baskaran & Shri Amarjit Singhassessment Year : 2011-12 M/S. Celio Future Fashion Private Limited, (Formerly Known As Celio Future Fashion), The Assistant Commissioner Vs. A Wing, Unit No. 301 & 302, Of Income Tax-9(2)(1), Near Graham Firth Compound, Mumbai Opposite Western Express Highway, Goregaon (East), Mumbai [Pan : Aadcc3844J]

For Appellant: Shri Niraj Sheth &For Respondent: Shri Purushottam Tripuri, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “ K ”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year : 2011-12 M/s. Celio Future Fashion Private Limited, (Formerly known as Celio Future Fashion), The Assistant Commissioner Vs. A Wing, Unit No. 301 & 302, of Income Tax-9(2)(1), Near Graham Firth Compound, MUMBAI Opposite Western Express Highway, Goregaon (East), MUMBAI [PAN : AADCC3844J] (Appellant) (Respondent) Appellant By : Shri Niraj Sheth & Shri Ketan Ved, Respondent By : Shri Purushottam Tripuri, CIT-DR Date of Hearing : 11-03-2019 Date o…

Burberry India Pvt. Ltd., New Delhi vs. ITO, Ward- 5(2), New Delhi

In the result, both the appeals of the assessee are allowed

ITA 7684/DEL/2017[2013-14]Status: DisposedITAT Delhi22 Jun 2018AY 2013-14

Bench: Shri Prashant Maharishi & Shri K.N. Chary

Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI K.N. CHARY, JUDICIAL MEMBER ITA No.-758/Del/2017 (Assessment Year: 2012-13) Burberry India Pvt. Ltd. vs ACIT 3-A-1, Taj Apartment, Circle 5(1) Rao Tula Ram Marg New Delhi. New Delhi. PAN No. AADCB9530G & ITA No.-7684/Del/2017 (Assessment Year: 2013-14) Burberry India Pvt. Ltd. vs ACIT 3-A-1, Taj Apartment, Circle 5(1) Rao Tula Ram Marg New Delhi. New Delhi. PAN No. AADCB9530G Assessee by Sh. Ajay Wadhwa, Adv. Revenue by Sh. Sanjay I. Bara, CIT DR Date of Hearing 21.06.2018 Date of Prono…

Burberry India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 758/DEL/2017[2012-13]Status: DisposedITAT Delhi22 Jun 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.N. Chary

Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI K.N. CHARY, JUDICIAL MEMBER ITA No.-758/Del/2017 (Assessment Year: 2012-13) Burberry India Pvt. Ltd. vs ACIT 3-A-1, Taj Apartment, Circle 5(1) Rao Tula Ram Marg New Delhi. New Delhi. PAN No. AADCB9530G & ITA No.-7684/Del/2017 (Assessment Year: 2013-14) Burberry India Pvt. Ltd. vs ACIT 3-A-1, Taj Apartment, Circle 5(1) Rao Tula Ram Marg New Delhi. New Delhi. PAN No. AADCB9530G Assessee by Sh. Ajay Wadhwa, Adv. Revenue by Sh. Sanjay I. Bara, CIT DR Date of Hearing 21.06.2018 Date of Prono…