Ranbaxy Laboratories Ltd. v. ACIT

68 Taxmann.com 322High Court2016#2094 most cited

What is Ranbaxy Laboratories Ltd. v. ACIT authority for?

When benchmarking export transactions, the Associated Enterprise (AE) can be considered the tested party if it possesses the least complex functional analysis. The Assessing Officer's acceptance of a methodology in prior years can also support its use.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

Ranbaxy Laboratories Ltd. v. ACIT · section 10AA · transfer pricing · benchmarking · tested party · functional analysis · associated enterprise · TNMM

Sections most often in play

Section 10(34)Section 10AASection 115JBSection 143(3)Section 144C(3)Section 14ASection 2(24)(xviii)Section 32AC

Issues it is cited on

section 35transfer pricing adjustmenttnmmsection 80isundry creditorssection 32international transactionliable to taxrevenue expenditurecapital expendituresection 37(1)section 37

Judgments citing Ranbaxy Laboratories Ltd. v. ACIT

The Assistant Commissioner of Income Tax, Circle-2, Dibrugarh vs. Oil India Ltd., Dibrugarh

ITA 123/GTY/2008[2006-07]Status: DisposedITAT Guwahati26 Aug 2019AY 2006-07

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…आयकर अपील"य अधीकरण, खंङपीठ गुवाहाट" , IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.120 to 123/Gau/2008 Assessment Years :2003-04 to 2006-07 ACIT, Circle-2, V/s. Oil India Ltd., Duliajan Dibrugarh, Kartickpara, Dist. Dibrugarh, Assam Dibrugarh, Assam-786008 Pin-786602 [PAN No. AAACO 2352 C] .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year :2007-08 Assessment Year:2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Oil India Ltd., V/s. ACIT, Circle-2, P.O. Duliajan Dibrugarh, Dist. Dibrugarh, Kartick…

The Assistant Commissioner of Income Tax, Circle-2, Dibrugarh vs. Oil India Ltd., Dibrugarh

ITA 122/GTY/2008[2005-06]Status: DisposedITAT Guwahati26 Aug 2019AY 2005-06

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…आयकर अपील"य अधीकरण, खंङपीठ गुवाहाट" , IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.120 to 123/Gau/2008 Assessment Years :2003-04 to 2006-07 ACIT, Circle-2, V/s. Oil India Ltd., Duliajan Dibrugarh, Kartickpara, Dist. Dibrugarh, Assam Dibrugarh, Assam-786008 Pin-786602 [PAN No. AAACO 2352 C] .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year :2007-08 Assessment Year:2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Oil India Ltd., V/s. ACIT, Circle-2, P.O. Duliajan Dibrugarh, Dist. Dibrugarh, Kartick…

The Assistant Commissioner of Income Tax, Circle-2, Dibrugarh vs. Oil India Ltd., Dibrugarh

ITA 121/GTY/2008[2004-05]Status: DisposedITAT Guwahati26 Aug 2019AY 2004-05

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…आयकर अपील"य अधीकरण, खंङपीठ गुवाहाट" , IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.120 to 123/Gau/2008 Assessment Years :2003-04 to 2006-07 ACIT, Circle-2, V/s. Oil India Ltd., Duliajan Dibrugarh, Kartickpara, Dist. Dibrugarh, Assam Dibrugarh, Assam-786008 Pin-786602 [PAN No. AAACO 2352 C] .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year :2007-08 Assessment Year:2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Oil India Ltd., V/s. ACIT, Circle-2, P.O. Duliajan Dibrugarh, Dist. Dibrugarh, Kartick…

The Assistant Commissioner of Income Tax, Circle-2, Dibrugarh vs. Oil India Ltd., Dibrugarh

ITA 120/GTY/2008[2003-04]Status: DisposedITAT Guwahati26 Aug 2019AY 2003-04

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…आयकर अपील"य अधीकरण, खंङपीठ गुवाहाट" , IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.120 to 123/Gau/2008 Assessment Years :2003-04 to 2006-07 ACIT, Circle-2, V/s. Oil India Ltd., Duliajan Dibrugarh, Kartickpara, Dist. Dibrugarh, Assam Dibrugarh, Assam-786008 Pin-786602 [PAN No. AAACO 2352 C] .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year :2007-08 Assessment Year:2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Oil India Ltd., V/s. ACIT, Circle-2, P.O. Duliajan Dibrugarh, Dist. Dibrugarh, Kartick…

M/S. Nokia Solutions and Networks India Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, the appeal filed by the assessee in ITA No/

ITA 2810/DEL/2014[2009-10]Status: DisposedITAT Delhi23 Aug 2019AY 2009-10

Bench: Shri N.K. Billaiya & Shri Pavan Kumar Gadale[A.Y 2009-10] Nokia Solutions & Networks India Pvt Ltd Vs. The A.C.I.T. 7Th Floor, Building No. 9A Circle – 13(1) Dlf Cyber City, Sector 25A New Delhi Gurgaon - Haryana

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri Sanjay I Bara, CIT-DR
Section 143(3)Section 144C(2)(b)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER [A.Y 2009-10] Nokia Solutions and Networks India Pvt Ltd Vs. The A.C.I.T. 7th Floor, Building No. 9A Circle – 13(1) DLF Cyber City, Sector 25A New Delhi Gurgaon - Haryana PAN No: AACCN 3871 F [Appellant] [Respondent] Date of Hearing : 22.08.2019 Date of Pronouncement : 23.08.2019 Assessee by : Shri Deepak Chopra, Adv Shri Amit Srivastava, Adv Shri Ankul Goyal, Adv Revenue by : Shri Sanjay I Bara, CIT-DR ORDER PER N.K. BILLAIYA, AM:- This appe…

DCIT, New Delhi vs. M/S Dharampal Satyapal Ltd., Delhi

ITA 3883/DEL/2016[2011-12]Status: DisposedITAT Delhi18 Apr 2019AY 2011-12

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri Sanjay I Bara, CIT DR
Section 142Section 147Section 153Section 153ASection 201(1)Section 36Section 40Section 40A(3)

…Dharampal Satyapal Ltd Vs, DCIT ITA No. 3738, 3739/Del/2016 (A) & ITA No. 3882 & 3883/Del/2016(R) Assessment Year: 2010-11 & 2011-12 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-1‖: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3738, 3739/Del/2016 (Assessment Year: 2010-11, 2011-12) Dharampal Satyapal Ltd, Vs. DCIT, 1711, S. P. Mukherjee Marg, Central Circle-29, Delhi New Delhi PAN: AAACD0132H (Appellant) (Respondent) ITA No. 3882 & 3883/Del/2016 (Assessment Year: 2010-11 & 2011-12) DCIT, Vs. Dharampal Satyapal Ltd, Central Circle-29, 1711, S. P. Mukh…

Almatis Alumina Private Ltd, Kolkata vs. DCIT, Circle-8(1), Kolkata

In the result, boththe appeals of the assessee in ITA No

ITA 726/KOL/2017[2012-13]Status: DisposedITAT Kolkata16 Apr 2019AY 2012-13

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.726&2361/Kol/2017 ("नधा"रणवष" / Assessment Years: 2012-13& 2013-14)

For Appellant: Shri J.P. Khaitan, Sr. AdvocateFor Respondent: Shri P.K. Srihari, CIT DR
Section 143(1)Section 143(3)Section 144CSection 144C(1)Section 144C(13)Section 271(1)Section 92CSection 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.726&2361/Kol/2017 ("नधा"रणवष" / Assessment Years: 2012-13& 2013-14) Almatis Alumina Pvt. Ltd. Vs. DCIT, Circle-8(1), Kolkata Kankaria Estate, 2nd Floor, 6, Russel Street, Kolkata-700071. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCA 2120 N (Assessee) .. (Revenue) Assessee by :Shri J.P. Khaitan, Sr. Advocate Respondent by : Shri P.K. Srihari, CIT DR सुनवाईक"तार"ख/ Date of Hearing : 14/01/2019 घोषणाक"तार"ख/Date of Pronouncement : 16/04/2019 आदेश / O R D E R Per Dr. A. L. Saini: The captioned…

Almatis Alumina Private Ltd, Kolkata vs. DCIT, Circle-8(1), Kolkata

In the result, boththe appeals of the assessee in ITA No

ITA 2361/KOL/2017[2013-14]Status: DisposedITAT Kolkata16 Apr 2019AY 2013-14

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.726&2361/Kol/2017 ("नधा"रणवष" / Assessment Years: 2012-13& 2013-14)

For Appellant: Shri J.P. Khaitan, Sr. AdvocateFor Respondent: Shri P.K. Srihari, CIT DR
Section 143(1)Section 143(3)Section 144CSection 144C(1)Section 144C(13)Section 271(1)Section 92CSection 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.726&2361/Kol/2017 ("नधा"रणवष" / Assessment Years: 2012-13& 2013-14) Almatis Alumina Pvt. Ltd. Vs. DCIT, Circle-8(1), Kolkata Kankaria Estate, 2nd Floor, 6, Russel Street, Kolkata-700071. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCA 2120 N (Assessee) .. (Revenue) Assessee by :Shri J.P. Khaitan, Sr. Advocate Respondent by : Shri P.K. Srihari, CIT DR सुनवाईक"तार"ख/ Date of Hearing : 14/01/2019 घोषणाक"तार"ख/Date of Pronouncement : 16/04/2019 आदेश / O R D E R Per Dr. A. L. Saini: The captioned…

DCIT, New Delhi vs. M/S. Gujarat Guardian Ltd., New Delhi

In the result, appeal filed by the revenue against the direction of the Ld

ITA 1106/DEL/2015[2010-11]Status: DisposedITAT Delhi16 Aug 2018AY 2010-11

Bench: Shri S.K.Yadav & Shri Prashant Maharishim/S. Guajarat Guardian Ltd, Vs. Dcit, 4-7/C, Dda Shopping Centre, Circle-12(1), (Now Circle- New Friends Colony, 10(2), New Delhi Cr Building, Ip Estate, Pan: Aaacg1622K New Delhi (Appellant) (Respondent) Dcit, Vs. M/S. Guajarat Guardian Ltd, Circle-12(1), (Now Circle-10(2), 4-7/C, Dda Shopping Cr Building, Ip Estate, Centre, New Delhi New Friends Colony, New Delhi Pan: Aaacg1622K (Appellant) (Respondent)

For Appellant: Shri Neeraj Jain, AdvFor Respondent: Smt Meeta Singh CIT DR
Section 144Section 144CSection 14A

…Gujarat Guradian Limited V DCIT DCIT V Gujarat Guradian Limited A Y 2010-11 ITA No 1106 & 973/Del/2015 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI S.K.YADAV, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER M/s. Guajarat Guardian Ltd, Vs. DCIT, 4-7/C, DDA Shopping Centre, Circle-12(1), (Now Circle- New Friends Colony, 10(2), New Delhi CR Building, IP Estate, PAN: AAACG1622K New Delhi (Appellant) (Respondent) DCIT, Vs. M/s. Guajarat Guardian Ltd, Circle-12(1), (Now Circle-10(2), 4-7/C, DDA Shopping CR Building, IP Estate, Centre, New Delhi New Friends Colony, New Delhi PAN:…

The ACIT, Circle-15(1), New Delhi vs. M/S. Ranbaxy Laboratories Ltd., New Delhi

Appeal of the assessee is allowed, appeal of the Assessing Officer is dismissed

ITA 3094/DEL/2011[2006-07]Status: DisposedITAT Ahmedabad14 Feb 2018AY 2006-07
Section 143(3)Section 43B

…ITA Nos. 2430 & 3094/Del/2011 Ranbaxy Laboratories Ltd Vs. ACIT A.Y. 2006-07 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD ‘A’ BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Mahavir Prasad JM] I.T.A. No.2430/Del/2011 Assessment Year : 2006-07 Ranbaxy Laboratories Ltd …...…..………Appellant 12th Floor, Devika Towers, 6, Nehru Place, New Delhi [PAN : AAACR 0127 N] Vs. Addl. Commissioner of Income-tax …………….Respondent Range-15, New Delhi I.T.A. No.3094/Del/2011 Assessment Year : 2006-07 Addl. Commissioner of Income-tax …...…..………Appellant Range-15, New Delhi Vs. Ranbaxy Laboratories Ltd …………….Responden…

M/S. Ranbaxy Laboratories Ltd., New Delhi vs. The Additional Commissioner of Income Tax, Range-15, New Delhi

Appeal of the assessee is allowed, appeal of the Assessing Officer is dismissed

ITA 2430/DEL/2011[2006-07]Status: DisposedITAT Ahmedabad14 Feb 2018AY 2006-07
Section 143(3)Section 43B

…ITA Nos. 2430 & 3094/Del/2011 Ranbaxy Laboratories Ltd Vs. ACIT A.Y. 2006-07 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD ‘A’ BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Mahavir Prasad JM] I.T.A. No.2430/Del/2011 Assessment Year : 2006-07 Ranbaxy Laboratories Ltd …...…..………Appellant 12th Floor, Devika Towers, 6, Nehru Place, New Delhi [PAN : AAACR 0127 N] Vs. Addl. Commissioner of Income-tax …………….Respondent Range-15, New Delhi I.T.A. No.3094/Del/2011 Assessment Year : 2006-07 Addl. Commissioner of Income-tax …...…..………Appellant Range-15, New Delhi Vs. Ranbaxy Laboratories Ltd …………….Responden…

Cook India Medical Devices Pvt. Ltd., Chennai vs. JCIT (OSD), Chennai

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

ITA 2546/CHNY/2016[2012-13]Status: DisposedITAT Chennai30 Mar 2017AY 2012-13

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./Ita No.: 2546/Mds/2016 िनधा"रण वष" / Assessment Years : 2012-13 M/S. Cook India Medical Devices Private The Joint Commissioner Of Limited, V. Income Tax (Osd), 4/249A, Rasim Enclave, Corporate Circle –1(2), Poonamallee High Road, Chennai. Near Savitha Dental College, Goparasanallur, Kattupakkam, Chennai – 600 056. Pan: Aaccc7628P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Nageswar Rao, Advocate ""यथ" क" ओर से/Respondent By : Shri Milind Madhukar Bhusari, Cit सुनवाई क" तार"ख/Date Of Hearing : 10.01.2017 घोषणा क" तार"ख/Date Of Pronouncement : 30.03.2017

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Shri Milind Madhukar Bhusari, CIT
Section 143(2)Section 143(3)Section 234ASection 271(1)(c)

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी चं" पूजारी, लेखा सद"य एवं "ी जी. पवन कुमार, "याियक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA No.: 2546/Mds/2016 िनधा"रण वष" / Assessment Years : 2012-13 M/s. Cook India Medical Devices Private The Joint Commissioner of Limited, v. Income Tax (OSD), 4/249A, Rasim Enclave, Corporate Circle –1(2), Poonamallee High Road, Chennai. Near Savitha Dental College, Goparasanallur, Kattupakkam, Chennai – 600 056. PAN: AACCC7628P (अपीलाथ"/Appellant) (…

Landis + Gyr Limited, South 24 Parganas vs. DCIT, Circle - 1, Kolkata

In the result, the appeals of the assessee in ITA No

ITA 37/KOL/2012[2007-08]Status: DisposedITAT Kolkata03 Aug 2016AY 2007-08

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Rahul Mitra, ARFor Respondent: Shri G. Mallikarjuna, CIT, DR
Section 144C(5)Section 144C(8)Section 43B

…1 Landis + Gyr Limited, AY 2007-08 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri S. S. Viswanethra Ravi, JM] I.T.A No. 37/Kol/2012 Assessment Year: 2007-08 & I.T.A No. 1623/Kol/2012 Assessment Year: 2008-09 Landis + Gyr Limited Vs. Deputy Commissioner of Income-tax, (PAN: AAACV9922B) Circle-1, Kolkata. (Assessee) (Respondent) Date of hearing: 21.06.2016 Date of pronouncement: 03.08.2016 For the Assessee: Shri Rahul Mitra, AR For the Respondent: Shri G. Mallikarjuna, CIT, DR ORDER Per Shri M. Balaganesh, AM: Both these appeals by assessee for AYs 2007-08 and…

M/S Landis+Gyr Limited, Kolkata vs. DCIT, Circle -1, Kolkata

In the result, the appeals of the assessee in ITA No

ITA 1623/KOL/2012[2008-2009]Status: DisposedITAT Kolkata03 Aug 2016AY 2008-2009

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Rahul Mitra, ARFor Respondent: Shri G. Mallikarjuna, CIT, DR
Section 144C(5)Section 144C(8)Section 43B

…1 Landis + Gyr Limited, AY 2007-08 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri S. S. Viswanethra Ravi, JM] I.T.A No. 37/Kol/2012 Assessment Year: 2007-08 & I.T.A No. 1623/Kol/2012 Assessment Year: 2008-09 Landis + Gyr Limited Vs. Deputy Commissioner of Income-tax, (PAN: AAACV9922B) Circle-1, Kolkata. (Assessee) (Respondent) Date of hearing: 21.06.2016 Date of pronouncement: 03.08.2016 For the Assessee: Shri Rahul Mitra, AR For the Respondent: Shri G. Mallikarjuna, CIT, DR ORDER Per Shri M. Balaganesh, AM: Both these appeals by assessee for AYs 2007-08 and…

M/S Axa Technologies Shared Services Private Limited, Bangalore vs. DCIT, Bangalore

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

ITA 659/BANG/2012[2007-08]Status: DisposedITAT Bangalore25 Jul 2016AY 2007-08

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri K.R. Narayan, JCIT (D.R)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ A ” BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.(T.P)A. No.659/Bang/2012 (Assessment Year : 2007-08) M/s. AXA Technologies Vs. Dy. Commissioner of Income Shared Services Pvt. Ltd., Tax, RMZ Infinity, Tower B, 2nd & Circle 11(1), Bangalore. 4th Floor, NO.3, Old Madras Road, Bangalore-560 016 PAN AAFCA 0850L Appellant Respondent. Appellant By : Shri T. Suryanarayana, Advocate. Respondent By : Shri K.R. Narayan, JCIT (D.R) Date of Hearing : 29.6.2016. Date of Pronouncement : 25.07.2016. O R D E R Per Shri Vija…