Reckitt Benckiser (I) Pvt. Ltd. v. Deputy Commissioner of Income-tax (117 Taxmann.com 519)

Q: What is Reckitt Benckiser (I) Pvt. Ltd. v. Deputy Commissioner of Income-tax authority for?

An additional ground of appeal can be admitted if it is a legal ground, facts are on record, and no fresh investigation is required. This is permissible even if the grounds were not available at the time of assessment proceedings.

Q: How many judgments cite Reckitt Benckiser (I) Pvt. Ltd. v. Deputy Commissioner of Income-tax?

38 judgments on BharatTax cite Reckitt Benckiser (I) Pvt. Ltd. v. Deputy Commissioner of Income-tax (117 Taxmann.com 519), spanning 2020 to 2022.

DCIT CIRCLE-2 (1)(2), MUMBAI vs. M/S FOODS AND INNS LTD., MUMBAI

In the result, appeals filed by the Revenue are dismissed and cross objections filed by the assessee is allowed for statistical purpose

ITA 6862/MUM/2019[2015-16]Status: DisposedITAT Mumbai21 Feb 2022AY 2015-16

Bench: Shri Laliet Kumar, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nitin KulkarniFor Respondent: Shri Achal Sharma

Section 14ASection 40Section 43(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “F” BENCH, MUMBAI BEFORE SHRI LALIET KUMAR, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 6859, 6860 & 6862/MUM/2019 (A.Ys: 2013-14, 2014-15 & 2015-16) DCIT – Circle – 2(1)(2) v. M/s. Food and Inns Ltd., Sion Trombay Road, Punjabwadi Room No. 561, 5th Floor Deonar, Mumbai - 400088 Aayakar Bhavan, M.K. Road Mumbai - 400020 PAN: AAACF0521C (Appellant) (Respondent) CO NOs. 132, 133 & 135/MUM/2021 [ARISING OUT OF ITA NOs. 6859, 6860 & 6862/MUM/2019 (A.Ys: 2013-14, 2014-15 & 2015-16)] M/s. Food and Inns Ltd., v. DCIT – circl…

DY CIT CIRCLE-2 (1)(2), MUMBAI vs. M/S FOODS AND INNS LTD., MUMBAI

In the result, appeals filed by the Revenue are dismissed and cross objections filed by the assessee is allowed for statistical purpose

ITA 6860/MUM/2019[2014-15]Status: DisposedITAT Mumbai21 Feb 2022AY 2014-15

Bench: Shri Laliet Kumar, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nitin KulkarniFor Respondent: Shri Achal Sharma

Section 14ASection 40Section 43(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “F” BENCH, MUMBAI BEFORE SHRI LALIET KUMAR, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 6859, 6860 & 6862/MUM/2019 (A.Ys: 2013-14, 2014-15 & 2015-16) DCIT – Circle – 2(1)(2) v. M/s. Food and Inns Ltd., Sion Trombay Road, Punjabwadi Room No. 561, 5th Floor Deonar, Mumbai - 400088 Aayakar Bhavan, M.K. Road Mumbai - 400020 PAN: AAACF0521C (Appellant) (Respondent) CO NOs. 132, 133 & 135/MUM/2021 [ARISING OUT OF ITA NOs. 6859, 6860 & 6862/MUM/2019 (A.Ys: 2013-14, 2014-15 & 2015-16)] M/s. Food and Inns Ltd., v. DCIT – circl…

DY CIT CIRCLE-2 (1)(2), MUMBAI vs. M/S FOODS AND INNS LTD., MUMBAI

In the result, appeals filed by the Revenue are dismissed and cross objections filed by the assessee is allowed for statistical purpose

ITA 6859/MUM/2019[2013-14]Status: DisposedITAT Mumbai21 Feb 2022AY 2013-14

Bench: Shri Laliet Kumar, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nitin KulkarniFor Respondent: Shri Achal Sharma

Section 14ASection 40Section 43(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “F” BENCH, MUMBAI BEFORE SHRI LALIET KUMAR, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 6859, 6860 & 6862/MUM/2019 (A.Ys: 2013-14, 2014-15 & 2015-16) DCIT – Circle – 2(1)(2) v. M/s. Food and Inns Ltd., Sion Trombay Road, Punjabwadi Room No. 561, 5th Floor Deonar, Mumbai - 400088 Aayakar Bhavan, M.K. Road Mumbai - 400020 PAN: AAACF0521C (Appellant) (Respondent) CO NOs. 132, 133 & 135/MUM/2021 [ARISING OUT OF ITA NOs. 6859, 6860 & 6862/MUM/2019 (A.Ys: 2013-14, 2014-15 & 2015-16)] M/s. Food and Inns Ltd., v. DCIT – circl…

SECURITY PRINTING & MINTING CORPORATION OF INDIA LTD.,NEW DELHI vs. ADDL. CIT, RANGE- 8, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 475/DEL/2018[2011-12]Status: DisposedITAT Delhi18 Jan 2022AY 2011-12

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Sh. Y. K. Maghan, CAFor Respondent: Sh. H. K. Choudhary, CIT DR

Section 10(34)Section 143(3)Section 14ASection 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 475/Del/2018 : Asstt. Year : 2011-12 Security Printing & Minting Corporation Vs Addl. CIT, of India Ltd., 16th Floor, Jawahar Range-8, Vyapar Bhawan, Janpath, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAJCS6111J Assessee by : Sh. Y. K. Maghan, CA Revenue by : Sh. H. K. Choudhary, CIT DR Date of Hearing: 21.10.2021 Date of Pronouncement: 18.01.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has be…

ACIT, CIRCLE- 19(2), NEW DELHI vs. PC JEWELLERS LTD., DELHI

In the result, the appeal of the Revenue in ITA No

ITA 6650/DEL/2017[2014-15]Status: DisposedITAT Delhi07 Dec 2021AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6649/Del/2017 : Asstt. Year : 2013-14 Ita No. 6650/Del/2017 : Asstt. Year : 2014-15 Acit, Vs Pc Jewellers Ltd., Circle-19(2), C-54, Preet Vihar, New Delhi New Delhi-110092 (Appellant) (Respondent) Pan No. Aadcp5443Q Co No. 68/Del/2020 : Asstt. Year : 2013-14 Co No. 74/Del/2020 : Asstt. Year : 2014-15 Pc Jewellers Ltd., Vs Acit, C-54, Preet Vihar, Circle-19(2), New Delhi-110092 New Delhi (Appellant) (Respondent) Pan No. Aadcp5443Q Assessee By : Sh. S. S. Nagar, Ca Revenue By : Sh. Hemant Gupta, Sr. Dr Date Of Hearing: 25.11.2021 Date Of Pronouncement: 07.12.2021

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Sh. Hemant Gupta, Sr. DR

Section 143(2)Section 143(3)Section 194HSection 2(24)(X)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 6649/Del/2017 : Asstt. Year : 2013-14 ITA No. 6650/Del/2017 : Asstt. Year : 2014-15 ACIT, Vs PC Jewellers Ltd., Circle-19(2), C-54, Preet Vihar, New Delhi New Delhi-110092 (APPELLANT) (RESPONDENT) PAN No. AADCP5443Q CO No. 68/Del/2020 : Asstt. Year : 2013-14 CO No. 74/Del/2020 : Asstt. Year : 2014-15 PC Jewellers Ltd., Vs ACIT, C-54, Preet Vihar, Circle-19(2), New Delhi-110092 New Delhi (APPELLANT) (RESPONDENT) PAN No. AADCP5443Q Ass…

ACIT, CIRCLE- 19(2), NEW DELHI vs. PC JEWELLERS LTD., DELHI

In the result, the appeal of the Revenue in ITA No

ITA 6649/DEL/2017[2013-14]Status: DisposedITAT Delhi07 Dec 2021AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6649/Del/2017 : Asstt. Year : 2013-14 Ita No. 6650/Del/2017 : Asstt. Year : 2014-15 Acit, Vs Pc Jewellers Ltd., Circle-19(2), C-54, Preet Vihar, New Delhi New Delhi-110092 (Appellant) (Respondent) Pan No. Aadcp5443Q Co No. 68/Del/2020 : Asstt. Year : 2013-14 Co No. 74/Del/2020 : Asstt. Year : 2014-15 Pc Jewellers Ltd., Vs Acit, C-54, Preet Vihar, Circle-19(2), New Delhi-110092 New Delhi (Appellant) (Respondent) Pan No. Aadcp5443Q Assessee By : Sh. S. S. Nagar, Ca Revenue By : Sh. Hemant Gupta, Sr. Dr Date Of Hearing: 25.11.2021 Date Of Pronouncement: 07.12.2021

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Sh. Hemant Gupta, Sr. DR

Section 143(2)Section 143(3)Section 194HSection 2(24)(X)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 6649/Del/2017 : Asstt. Year : 2013-14 ITA No. 6650/Del/2017 : Asstt. Year : 2014-15 ACIT, Vs PC Jewellers Ltd., Circle-19(2), C-54, Preet Vihar, New Delhi New Delhi-110092 (APPELLANT) (RESPONDENT) PAN No. AADCP5443Q CO No. 68/Del/2020 : Asstt. Year : 2013-14 CO No. 74/Del/2020 : Asstt. Year : 2014-15 PC Jewellers Ltd., Vs ACIT, C-54, Preet Vihar, Circle-19(2), New Delhi-110092 New Delhi (APPELLANT) (RESPONDENT) PAN No. AADCP5443Q Ass…

ASST.C.I.T., BANGALORE vs. M/S SAP LAB INDIA PVT. LTD.,, BANGALORE

In the result, the appeal of the assessee is partly allowed while the appeal of the Revenue is dismissed

ITA 623/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Nov 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(Tp)A No. & Appellant Respondent Assessment Year 623/Bang/2016 The Assistant Commissioner Of M/S. Sap Lab Pvt. Ltd., 2011-12 Income Tax, 138, Export Promotion Circle - 6(1)(1), Industrial Park, Whitefield, Bengaluru. Bengaluru – 560 066. Pan : Aafcs 3649 P 566/Bang/2016 M/S. Sap Lab Pvt. Ltd., The Assistant Commissioner Of 2011-12 Bengaluru – 560 066. Income Tax, Pan : Aafcs 3649 P Circle - 6(1)(1), Bengaluru.

For Appellant: Shri. Aliasger Rampurawala, CAFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru

Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No. and Appellant Respondent Assessment Year 623/Bang/2016 The Assistant Commissioner of M/s. SAP Lab Pvt. Ltd., 2011-12 Income Tax, 138, Export Promotion Circle - 6(1)(1), Industrial Park, Whitefield, Bengaluru. Bengaluru – 560 066. PAN : AAFCS 3649 P 566/Bang/2016 M/s. SAP Lab Pvt. Ltd., The Assistant Commissioner of 2011-12 Bengaluru – 560 066. Income Tax, PAN : AAFCS 3649 P Circle - 6(1)(1), Bengaluru. Appellant by : Shri. Aliasger Rampurawala, CA Respondent…

M/S SAP LABS INDIA PRIVATE LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result, the appeal of the assessee is partly allowed while the appeal of the Revenue is dismissed

ITA 566/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Nov 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(Tp)A No. & Appellant Respondent Assessment Year 623/Bang/2016 The Assistant Commissioner Of M/S. Sap Lab Pvt. Ltd., 2011-12 Income Tax, 138, Export Promotion Circle - 6(1)(1), Industrial Park, Whitefield, Bengaluru. Bengaluru – 560 066. Pan : Aafcs 3649 P 566/Bang/2016 M/S. Sap Lab Pvt. Ltd., The Assistant Commissioner Of 2011-12 Bengaluru – 560 066. Income Tax, Pan : Aafcs 3649 P Circle - 6(1)(1), Bengaluru.

For Appellant: Shri. Aliasger Rampurawala, CAFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru

Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No. and Appellant Respondent Assessment Year 623/Bang/2016 The Assistant Commissioner of M/s. SAP Lab Pvt. Ltd., 2011-12 Income Tax, 138, Export Promotion Circle - 6(1)(1), Industrial Park, Whitefield, Bengaluru. Bengaluru – 560 066. PAN : AAFCS 3649 P 566/Bang/2016 M/s. SAP Lab Pvt. Ltd., The Assistant Commissioner of 2011-12 Bengaluru – 560 066. Income Tax, PAN : AAFCS 3649 P Circle - 6(1)(1), Bengaluru. Appellant by : Shri. Aliasger Rampurawala, CA Respondent…

M/S. APTEAN INDIA PVT. LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2), BENGALURU

In the result, appeal by the assessee is partly allowed

ITA 2638/BANG/2017[2013-14]Status: DisposedITAT Bangalore09 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2638/Bang/2017 Assessment Year : 2013-14 M/S. Aptean India Private Limited, Vs. The Deputy Commissioner Of Income Tax, (Formerly Aptean Software India Pvt. Ltd.,) Circle -1(1)(1), Level-5 (8Th Floor), Golden Heights, Bengaluru. No.1/2, 59Th C Cross, 4Th M Block, Rajajinagar, Bengaluru – 560 010. Pan : Aaccp 7154 M Appellant Respondent Appellant By : Shri. G. S. Prashanth, Ca Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 28.10.2021 Date Of Pronouncement : 09.11.2021 O R D E R Per N. V. Vasudevan: This Is An Appeal By The Assessee Against The Final Assessment Order Dated 11.10.2017 Of Dcit, Circle 1(1)(2), Bengaluru, Passed Under Section 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Called The ‘Act’) Relating To Assessment Year 2013-14. 2. The Assessee In Engaged In The Business Of Provision Of Software Development Services (Swd Services), To Its Wholly Owned Holding Company. In Terms Of The Provisions Of Sec.92-A Of The Act, The Assessee & Its Wholly Owned Holding Company Were Associated Enterprises

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 92Section 92(1)Section 92B(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.2638/Bang/2017 Assessment Year : 2013-14 M/s. Aptean India Private Limited, Vs. The Deputy Commissioner of Income Tax, (formerly Aptean Software India Pvt. Ltd.,) Circle -1(1)(1), Level-5 (8th Floor), Golden Heights, Bengaluru. No.1/2, 59th C Cross, 4th M Block, Rajajinagar, Bengaluru – 560 010. PAN : AACCP 7154 M APPELLANT RESPONDENT Appellant by : Shri. G. S. Prashanth, CA Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru Date of hearing :…

QUALCOMM INDIA PVT. LTD.,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-7, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 6421/DEL/2019[2015-16]Status: DisposedITAT Delhi01 Nov 2021AY 2015-16

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6421/Del/2019 : Asstt. Year : 2015-16 Qualcomm India Pvt. Ltd., Vs Addl. Cit, Unit No. 201, 2Nd Floor, Tolstoy House, Special Range-7, 15, Tolstoy Marg, New Delhi-110001 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaacq0231C

For Appellant: Ms. Ananya Kapoor, AdvFor Respondent: Ms. Anshu Shukla Pandey, CIT DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 6421/Del/2019 : Asstt. Year : 2015-16 Qualcomm India Pvt. Ltd., Vs Addl. CIT, Unit No. 201, 2nd Floor, Tolstoy House, Special Range-7, 15, Tolstoy Marg, New Delhi-110001 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAACQ0231C Assessee by : Ms. Ananya Kapoor, Adv. Revenue by : Ms. Anshu Shukla Pandey, CIT DR Date of Hearing: 06.10.2021 Date of Pronouncement: 01.11.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The…

CONVERGYS INDIA SERVICES PVT. LTD.,NEW DELHI vs. ADDI. CIT SPL. RANGE-02, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 4370/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Oct 2021AY 2015-16

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4370/Del/2019 : Asstt. Year : 2015-16 Convergys India Services Pvt. Ltd., Vs Addl. Cit, Ground Floor, Bestech Business Special Range-02, Towers, Sohna Road, Sector-48, New Delhi-110002 Gurgaon-122001 (Appellant) (Respondent) Pan No. Aabcc5056G

For Appellant: Sh. K. M. Gupta, AdvFor Respondent: Sh. Surendrapal, CIT DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Sh. K. N. Chary, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 4370/Del/2019 : Asstt. Year : 2015-16 Convergys India Services Pvt. Ltd., Vs Addl. CIT, Ground Floor, Bestech Business Special Range-02, Towers, Sohna Road, Sector-48, New Delhi-110002 Gurgaon-122001 (APPELLANT) (RESPONDENT) PAN No. AABCC5056G Assessee by : Sh. K. M. Gupta, Adv. Revenue by : Sh. Surendrapal, CIT DR Date of Hearing: 05.10.2021 Date of Pronouncement: 29.10.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The p…

AT & T GLOBAL NETWORK SERVICES (INDIA) PVT. LTD.,NEW DELHI vs. DCIT CIRCLE-2(1) - NATIONAL E-ASSESMENT ORDER, NEW DELHI

In the result, the appeal of the assessee is allowed and the Stay Application of the assessee is dismissed

ITA 489/DEL/2021[2016-17]Status: DisposedITAT Delhi24 Aug 2021AY 2016-17

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Sh. Ravi Sharma, Adv. &For Respondent: Sh. Surenderpal, CIT DR &

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 489/Del/2021 : Asstt. Year : 2016-17 & SA No. 75/Del/2021 : Asstt. Year : 2016-17 AT&T Global Network Services Vs DCIT, (India) Pvt. Ltd., Vatika Triangle, 3rd Circle-2(1), National E- Floor, Sushant Lok-I, Block-A, Assessment Centre, Gurgaon, Haryana-122002 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAFCA8810L Assessee by : Sh. Ravi Sharma, Adv. & Sh. Rishabh Malhotra, AR Revenue by : Sh. Surenderpal, CIT DR & Ms. Shashi Kajle, Sr.…

EXPEDITORS INTERNATIONAL (INDIA) PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-7(1), NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 20/DEL/2021[2014-15]Status: DisposedITAT Delhi30 Jul 2021AY 2014-15