Punjab and Haryana in CIT v. Liberty Group Marketing Division

173 Taxmann 439High Court2008#11195 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2020 to 2023.

Issues it is cited on

section 80ib(4)section 2(42c)section 41(2)section 50bsection 38r&d expendituresection 43(6)opening wdvinitial assessment yearslump salededuction under section 80iagoing concern

Judgments citing Punjab and Haryana in CIT v. Liberty Group Marketing Division

DCIT RG 8(2), Mumbai vs. Proctor & Gamble Hygiene & Health Care Ltd, Mumbai

In the result the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 2446/MUM/2013[2008-09]Status: DisposedITAT Mumbai12 Dec 2023AY 2008-09

Bench: Shri Aby T Varkey & Shri Amarjit Singhita No.3518 & 2277/Mum/2012 Procter & Gamble Hygiene Vs. Additional Cit Circle 8(2) & Healthcare Limited Mumbai -400020 P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East) Mumbai – 400009 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacp6332M Appellant .. Respondent

For Appellant: Yogesh Thar, Ms. SukanyaFor Respondent: Tushar Mohite
Section 143(2)Section 143(3)

…P a g e | 1 6 Appeals Procter & Gamble Hygiene & Healthcare Pvt. Ltd. Vs. ACIT, Circle 8(2) IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No.3518 & 2277/Mum/2012 Procter & Gamble Hygiene Vs. Additional CIT Circle 8(2) & Healthcare Limited Mumbai -400020 P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East) Mumbai – 400009 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:AAACP6332M Appellant .. Respondent ITA No.2167 & 3566/Mum/2012 Dy. CIT-8(2) Vs. M/s Proctor & Gamble R. No. 209, Aayakar Hygiene & Healthcare Bhavan,…

Procter & Gamble Hygine & Health Care Ltd, Mumbai vs. Addl CIT Cir 8(2), Mumbai

In the result the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 1735/MUM/2013[2008-09]Status: DisposedITAT Mumbai12 Dec 2023AY 2008-09

Bench: Shri Aby T Varkey & Shri Amarjit Singhita No.3518 & 2277/Mum/2012 Procter & Gamble Hygiene Vs. Additional Cit Circle 8(2) & Healthcare Limited Mumbai -400020 P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East) Mumbai – 400009 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacp6332M Appellant .. Respondent

For Appellant: Yogesh Thar, Ms. SukanyaFor Respondent: Tushar Mohite
Section 143(2)Section 143(3)

…P a g e | 1 6 Appeals Procter & Gamble Hygiene & Healthcare Pvt. Ltd. Vs. ACIT, Circle 8(2) IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No.3518 & 2277/Mum/2012 Procter & Gamble Hygiene Vs. Additional CIT Circle 8(2) & Healthcare Limited Mumbai -400020 P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East) Mumbai – 400009 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:AAACP6332M Appellant .. Respondent ITA No.2167 & 3566/Mum/2012 Dy. CIT-8(2) Vs. M/s Proctor & Gamble R. No. 209, Aayakar Hygiene & Healthcare Bhavan,…

Addl CIT RG 8(2), Mumbai vs. Proctor & Gamble Hyginene & Health Care Ltd, Mumbai

In the result the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 3566/MUM/2012[2007-08]Status: DisposedITAT Mumbai12 Dec 2023AY 2007-08

Bench: Shri Aby T Varkey & Shri Amarjit Singhita No.3518 & 2277/Mum/2012 Procter & Gamble Hygiene Vs. Additional Cit Circle 8(2) & Healthcare Limited Mumbai -400020 P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East) Mumbai – 400009 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacp6332M Appellant .. Respondent

For Appellant: Yogesh Thar, Ms. SukanyaFor Respondent: Tushar Mohite
Section 143(2)Section 143(3)

…P a g e | 1 6 Appeals Procter & Gamble Hygiene & Healthcare Pvt. Ltd. Vs. ACIT, Circle 8(2) IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No.3518 & 2277/Mum/2012 Procter & Gamble Hygiene Vs. Additional CIT Circle 8(2) & Healthcare Limited Mumbai -400020 P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East) Mumbai – 400009 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:AAACP6332M Appellant .. Respondent ITA No.2167 & 3566/Mum/2012 Dy. CIT-8(2) Vs. M/s Proctor & Gamble R. No. 209, Aayakar Hygiene & Healthcare Bhavan,…

Procter & Gamble Hygiene & Health Care Ltd, Mumbai vs. Addl CIT Cir 8(2), Mumbai

In the result the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 3518/MUM/2012[2007-08]Status: DisposedITAT Mumbai12 Dec 2023AY 2007-08

Bench: Shri Aby T Varkey & Shri Amarjit Singhita No.3518 & 2277/Mum/2012 Procter & Gamble Hygiene Vs. Additional Cit Circle 8(2) & Healthcare Limited Mumbai -400020 P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East) Mumbai – 400009 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacp6332M Appellant .. Respondent

For Appellant: Yogesh Thar, Ms. SukanyaFor Respondent: Tushar Mohite
Section 143(2)Section 143(3)

…P a g e | 1 6 Appeals Procter & Gamble Hygiene & Healthcare Pvt. Ltd. Vs. ACIT, Circle 8(2) IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No.3518 & 2277/Mum/2012 Procter & Gamble Hygiene Vs. Additional CIT Circle 8(2) & Healthcare Limited Mumbai -400020 P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East) Mumbai – 400009 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:AAACP6332M Appellant .. Respondent ITA No.2167 & 3566/Mum/2012 Dy. CIT-8(2) Vs. M/s Proctor & Gamble R. No. 209, Aayakar Hygiene & Healthcare Bhavan,…

Procter & Gamble Hygiene & Health Care Ltd., Mumbai vs. Addl.C.I.T. Cir. 8(2), Mumbai

In the result the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 2277/MUM/2012[2006-07]Status: DisposedITAT Mumbai12 Dec 2023AY 2006-07

Bench: Shri Aby T Varkey & Shri Amarjit Singhita No.3518 & 2277/Mum/2012 Procter & Gamble Hygiene Vs. Additional Cit Circle 8(2) & Healthcare Limited Mumbai -400020 P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East) Mumbai – 400009 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacp6332M Appellant .. Respondent

For Appellant: Yogesh Thar, Ms. SukanyaFor Respondent: Tushar Mohite
Section 143(2)Section 143(3)

…P a g e | 1 6 Appeals Procter & Gamble Hygiene & Healthcare Pvt. Ltd. Vs. ACIT, Circle 8(2) IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No.3518 & 2277/Mum/2012 Procter & Gamble Hygiene Vs. Additional CIT Circle 8(2) & Healthcare Limited Mumbai -400020 P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East) Mumbai – 400009 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:AAACP6332M Appellant .. Respondent ITA No.2167 & 3566/Mum/2012 Dy. CIT-8(2) Vs. M/s Proctor & Gamble R. No. 209, Aayakar Hygiene & Healthcare Bhavan,…

Addl CIT RG 8(2), Mumbai vs. Proctor & Gamble Hygiene & Health Care Ltd, Mumbai

In the result the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 2167/MUM/2012[2006-07]Status: DisposedITAT Mumbai12 Dec 2023AY 2006-07

Bench: Shri Aby T Varkey & Shri Amarjit Singhita No.3518 & 2277/Mum/2012 Procter & Gamble Hygiene Vs. Additional Cit Circle 8(2) & Healthcare Limited Mumbai -400020 P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East) Mumbai – 400009 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacp6332M Appellant .. Respondent

For Appellant: Yogesh Thar, Ms. SukanyaFor Respondent: Tushar Mohite
Section 143(2)Section 143(3)

…P a g e | 1 6 Appeals Procter & Gamble Hygiene & Healthcare Pvt. Ltd. Vs. ACIT, Circle 8(2) IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No.3518 & 2277/Mum/2012 Procter & Gamble Hygiene Vs. Additional CIT Circle 8(2) & Healthcare Limited Mumbai -400020 P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East) Mumbai – 400009 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:AAACP6332M Appellant .. Respondent ITA No.2167 & 3566/Mum/2012 Dy. CIT-8(2) Vs. M/s Proctor & Gamble R. No. 209, Aayakar Hygiene & Healthcare Bhavan,…

Procter & Gamgle Hygiene& Healthcare, Ltd, Mumbai vs. ACIT Cir 7(1), Mumbai

Appeals are partly allowed

ITA 6591/MUM/2010[2004-05]Status: DisposedITAT Mumbai25 Aug 2023AY 2004-05
For Appellant: Shri Yogesh TharFor Respondent: Shri Gaurav Batham
Section 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Procter & Gamble Hygiene & Healthcare Ltd., P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East), Mumbai - 400009 [PAN: AAACP6332M] …………… Appellant Vs Assistant Commissioner of Income Respondent ……………. Tax – Circle 7(1), Mumbai Deputy Commissioner of Income Tax, Circle 8(2), Mumbai, Room No. 216-A, Aayakar Bhawan, M.K. Road, Mumbai …………… Appellant Vs Procter & Gamble Hygiene & Healthcare Ltd., P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East), Mumbai - 400009 ………………

Addl CIT RG 7(1), Mumbai vs. Proctor & Gamble Hygiene & Healthcare Ltd, Mumbai

Appeals are partly allowed

ITA 6549/MUM/2010[2004-05]Status: DisposedITAT Mumbai25 Aug 2023AY 2004-05
For Appellant: Shri Yogesh TharFor Respondent: Shri Gaurav Batham
Section 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Procter & Gamble Hygiene & Healthcare Ltd., P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East), Mumbai - 400009 [PAN: AAACP6332M] …………… Appellant Vs Assistant Commissioner of Income Respondent ……………. Tax – Circle 7(1), Mumbai Deputy Commissioner of Income Tax, Circle 8(2), Mumbai, Room No. 216-A, Aayakar Bhawan, M.K. Road, Mumbai …………… Appellant Vs Procter & Gamble Hygiene & Healthcare Ltd., P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East), Mumbai - 400009 ………………

Honda Motorcycle and Scooter India Pvt. Ltd., Gurgaon vs. DCIT, Circle- 2(1), Gurgaon

In the result, the appeal of the assessee is allowed

ITA 7714/DEL/2017[2012-13]Status: DisposedITAT Delhi31 Aug 2020AY 2012-13

Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am आयकर अपील सं. / Ita No.7714/Del/2017 "नधा"रण वष" /Assessment Year 2012-13

For Appellant: Sh.Ajay Vohra, Sr.AdvFor Respondent: Sh.A.K.Saroha, CIT DR
Section 143(3)Section 32Section 37Section 37(1)Section 43A

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “सी”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं "ी एन. के. "ब"लैया, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & SHRI N.K.BILLAIYA, AM आयकर अपील सं. / ITA No.7714/Del/2017 "नधा"रण वष" /Assessment Year 2012-13 Honda Motorcycle and Scooter India Pvt.Ltd., Plot No.s 1 & 2, Sector-3, Imt. Manesar, Gurgaon-122050. ..........अपीलाथ"/Appellant PAN-AAACH7467D vs The DCIT, …………. ""यथ" / Respondent Circle-2(1), Gurgaon. अपीलाथ" क" ओर से / Appellant by : Sh.Ajay Vohra, Sr.Adv., Sh. Gaurav Jain, Adv. & Sh. Karan Jain, C…

Punjab and Haryana in CIT v. Liberty Group Marketing Division (173 Taxmann 439) — Cited in 9 Judgments | BharatTax