Reckitt Benckiser (India) Ltd. v. Additional CIT

56 Taxmann.com 415High Court2015#3639 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 10(34)Section 14ASection 2(19AA)Section 2(22)Section 37(1)Section 40(a)(ia)Section 45Section 47(vib)

Judgments citing Reckitt Benckiser (India) Ltd. v. Additional CIT

JCIT(OSD), CIR-3(1)(2), AHMEDABAD vs. RECKITT BENCKISER HEALTHCARE (INDIA) LTD, HARYANA

In the result, appeal of the Revenue is dismissed

ITA 1225/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2011-12

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri V. Nand Kumar, CIT-DR
Section 115JSection 143(3)Section 2Section 250Section 391Section 45

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 1184/Ahd/2018 (Assessment Year: 2011-12) Reckitt Benckiser Healthcare Vs. Dy. Commissioner of India Private Limited, Income-tax, (Formerly known as Reckitt Circle-3(1)(2), Benckiser Healthcare India Ahmedabad Ltd), Plot No. 48, Institutional Area, Sector 32, Gurgaon-122001, Haryana [PAN : AAACP 9268 J] I.T.A. No. 1225/Ahd/2018 (Assessment Year: 2011-12) Reckitt Benckiser Healthcare Dy. Commissioner of Vs. India Private Limited, Income-tax, (Formerly known as Reckitt Ci…

RECKITT BENCKISER HEALTHCARE INDIA PVT. LTD., ( FORMERLY KNOWN AS RECKITT BENCKISER HEALTHCARE INDIA LTD.,),HARYANA vs. DCIT, CIRCLE-3(1)(2), AHMEDABAD

In the result, appeal of the Revenue is dismissed

ITA 1184/AHD/2018[2011-12]Status: FixedITAT Ahmedabad18 Feb 2025AY 2011-12

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri V. Nand Kumar, CIT-DR
Section 115JSection 143(3)Section 2Section 250Section 391Section 45

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 1184/Ahd/2018 (Assessment Year: 2011-12) Reckitt Benckiser Healthcare Vs. Dy. Commissioner of India Private Limited, Income-tax, (Formerly known as Reckitt Circle-3(1)(2), Benckiser Healthcare India Ahmedabad Ltd), Plot No. 48, Institutional Area, Sector 32, Gurgaon-122001, Haryana [PAN : AAACP 9268 J] I.T.A. No. 1225/Ahd/2018 (Assessment Year: 2011-12) Reckitt Benckiser Healthcare Dy. Commissioner of Vs. India Private Limited, Income-tax, (Formerly known as Reckitt Ci…

M/S. ASHOK LEYLAND LTD.,CHENNAI vs. DCIT, NCC-8(1), LTU-II,, CHENNAI

In the result, the appeal of the as In the result, the appeal of the assessee is partly allowed

ITA 2377/CHNY/2024[2017-18]Status: DisposedITAT Chennai12 Feb 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.R. VijayaraghavanFor Respondent: Mr.Nathala Ravi Babu, CIT
Section 14ASection 35

…आयकर अपीलीय अिधकरण, ‘बी’"यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखासद"केसम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 2377/Chny/2024 िनधा"रणवष"/Assessment Year: 2017-18 v. M/s. Ashok Leyland Ltd., The DCIT, No.1, Sardar Patel Road, NCC-8(1), LTU-II, Guindy, Chennai-600 032. Chennai-600 034. [PAN: AAACA 4651 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.R. Vijayaraghavan, Advocate & Mr. Vikram Vijayaraghavan, Advocate ""यथ" क"…

M/S. BERGER PAINTS INDIA LTD.,,KOLKATA vs. D.C.I.T., CIRCLE - 10(1), KOLKATA, KOLKATA

In the result, the appeal of the revenue is partly allowed

ITA 2299/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Jul 2022AY 2014-15

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2014-15 Deputy Commissioner Of Berger Paints India Ltd. Income-Tax, Circle-10(1) Vs. 129, Park Street Kolkata Kolkata-17 (Pan: Aabcb0976E) (Appellant) (Respondent) & Assessment Year: 2014-15 Berger Paints India Ltd. Deputy Commissioner Of Vs. 129, Park Street Income-Tax, Circle-10(1) Kolkata-17 Kolkata (Appellant) (Respondent) Present For: Assessee : Shri J. P. Khaitan, Sr. Advocate & Shri Pratyush Jhunjhunwala, Advocate Revenue : Shri Amol Kamat, Cit, Dr Date Of Hearing : 19.07.2022 Date Of Pronouncement : 29.07.2022 O R D E R Per Girish Agrawal: Both These Cross Appeals By The Revenue & Assessee Are Arising Out Of Order Of Ld. Cit(A)-22, Kolkata Vide Appeal No. 14/Cit(A)-22/14-15/16-17/Kol Dated 31.02.2018 Against The Order Of Dcit, Circle-10(1), Kolkata Passed U/S 143(3) Of The Income-Tax Act,1961 (Hereinafter Referred To As The Act), Dated 31.12.2016 For Ay 2014-15. 2. Before Us, Shri J. P. Khaitan, Sr. Advocate & Shri Pratyush Jhunjhunwala, Advocate Appeared For The Assessee & Shri Amol Kamat, Cit, Dr Represented The Revenue. Ld. Counsel For The Ita No. 2299/Kol/2019 By Assessee Berger Paints India Ltd. Ays 2014-15 Assessee Has Placed On Record, A Brief Note On The Submissions Made Along With Paper Books & Chart Substantiate The Claims Made By The Assessee In The Assessment Year Under Appeal.

For Appellant: Shri J. P. Khaitan, Sr. Advocate and Shri Pratyush Jhunjhunwala, AdvocateFor Respondent: Shri Amol Kamat, CIT, DR
Section 143(3)Section 14ASection 80Section 80ISection 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “B”, KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Deputy Commissioner of Berger Paints India Ltd. Income-tax, Circle-10(1) Vs. 129, Park Street Kolkata Kolkata-17 (PAN: AABCB0976E) (Appellant) (Respondent) & Assessment Year: 2014-15 Berger Paints India Ltd. Deputy Commissioner of Vs. 129, Park Street Income-tax, Circle-10(1) Kolkata-17 Kolkata (Appellant) (Respondent) Present for: Assessee : Shri J. P. Khaitan, Sr. Advocate and Shri Pratyush Jhunjhunwala, Advocate Revenue : Shri Amol Kama…

M/S. BERGER PAINTS INDIA LTD.,,KOLKATA vs. D.C.I.T., CIRCLE-10(1), KOLKATA, KOLKATA

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

ITA 2295/KOL/2019[2010-11]Status: DisposedITAT Kolkata29 Jul 2022AY 2010-11

Bench: Shri Sanjay Garg & Shri Girish Agrawalita Nos.917 & 918/Kol/2017 Assessment Year: 2009-10 & 2010-11 Deputy Commissioner Of Berger Paints India Ltd. Income-Tax Vs. 129, Park Street Circle-10(1) Kolkata-17 Kolkata (Pan: Aabcb0976E) (Appellant) (Respondent) &

For Appellant: Shri J. P. Khaitan, Sr. AdvocateFor Respondent: Shri Tushar Dhawan Singh & Shri David Z
Section 143(3)Section 14ASection 80Section 8OSection 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “C”, KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.917 & 918/Kol/2017 Assessment Year: 2009-10 & 2010-11 Deputy Commissioner of Berger Paints India Ltd. Income-tax Vs. 129, Park Street Circle-10(1) Kolkata-17 Kolkata (PAN: AABCB0976E) (Appellant) (Respondent) & ITA Nos.2294 & 2295/Kol/2019 Assessment Year: 2009-10 & 2010-11 Berger Paints India Ltd. Deputy Commissioner of 129, Park Street Income-tax Vs. Kolkata-17 Circle-10(1) (PAN: AABCB0976E) Kolkata (Appellant) (Respondent) Present for: Assessee : Shri…

M/S. BERGER PAINTS INDIA LTD.,,KOLKATA vs. D.C.I.T., CIRCLE-10(1), KOLKATA, KOLKATA

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

ITA 2294/KOL/2019[2009-10]Status: DisposedITAT Kolkata29 Jul 2022AY 2009-10

Bench: Shri Sanjay Garg & Shri Girish Agrawalita Nos.917 & 918/Kol/2017 Assessment Year: 2009-10 & 2010-11 Deputy Commissioner Of Berger Paints India Ltd. Income-Tax Vs. 129, Park Street Circle-10(1) Kolkata-17 Kolkata (Pan: Aabcb0976E) (Appellant) (Respondent) &

For Appellant: Shri J. P. Khaitan, Sr. AdvocateFor Respondent: Shri Tushar Dhawan Singh & Shri David Z
Section 143(3)Section 14ASection 80Section 8OSection 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “C”, KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.917 & 918/Kol/2017 Assessment Year: 2009-10 & 2010-11 Deputy Commissioner of Berger Paints India Ltd. Income-tax Vs. 129, Park Street Circle-10(1) Kolkata-17 Kolkata (PAN: AABCB0976E) (Appellant) (Respondent) & ITA Nos.2294 & 2295/Kol/2019 Assessment Year: 2009-10 & 2010-11 Berger Paints India Ltd. Deputy Commissioner of 129, Park Street Income-tax Vs. Kolkata-17 Circle-10(1) (PAN: AABCB0976E) Kolkata (Appellant) (Respondent) Present for: Assessee : Shri…

D.C.I.T., CIRCLE - 10(1), KOLKATA, KOLKATA vs. M/S. BERGER PAINTS INDIA LTD.,, KOLKATA

In the result, the appeal of the revenue is partly allowed

ITA 1741/KOL/2018[2014-15]Status: DisposedITAT Kolkata29 Jul 2022AY 2014-15

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2014-15 Deputy Commissioner Of Berger Paints India Ltd. Income-Tax, Circle-10(1) Vs. 129, Park Street Kolkata Kolkata-17 (Pan: Aabcb0976E) (Appellant) (Respondent) & Assessment Year: 2014-15 Berger Paints India Ltd. Deputy Commissioner Of Vs. 129, Park Street Income-Tax, Circle-10(1) Kolkata-17 Kolkata (Appellant) (Respondent) Present For: Assessee : Shri J. P. Khaitan, Sr. Advocate & Shri Pratyush Jhunjhunwala, Advocate Revenue : Shri Amol Kamat, Cit, Dr Date Of Hearing : 19.07.2022 Date Of Pronouncement : 29.07.2022 O R D E R Per Girish Agrawal: Both These Cross Appeals By The Revenue & Assessee Are Arising Out Of Order Of Ld. Cit(A)-22, Kolkata Vide Appeal No. 14/Cit(A)-22/14-15/16-17/Kol Dated 31.02.2018 Against The Order Of Dcit, Circle-10(1), Kolkata Passed U/S 143(3) Of The Income-Tax Act,1961 (Hereinafter Referred To As The Act), Dated 31.12.2016 For Ay 2014-15. 2. Before Us, Shri J. P. Khaitan, Sr. Advocate & Shri Pratyush Jhunjhunwala, Advocate Appeared For The Assessee & Shri Amol Kamat, Cit, Dr Represented The Revenue. Ld. Counsel For The Ita No. 2299/Kol/2019 By Assessee Berger Paints India Ltd. Ays 2014-15 Assessee Has Placed On Record, A Brief Note On The Submissions Made Along With Paper Books & Chart Substantiate The Claims Made By The Assessee In The Assessment Year Under Appeal.

For Appellant: Shri J. P. Khaitan, Sr. Advocate and Shri Pratyush Jhunjhunwala, AdvocateFor Respondent: Shri Amol Kamat, CIT, DR
Section 143(3)Section 14ASection 80Section 80ISection 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “B”, KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Deputy Commissioner of Berger Paints India Ltd. Income-tax, Circle-10(1) Vs. 129, Park Street Kolkata Kolkata-17 (PAN: AABCB0976E) (Appellant) (Respondent) & Assessment Year: 2014-15 Berger Paints India Ltd. Deputy Commissioner of Vs. 129, Park Street Income-tax, Circle-10(1) Kolkata-17 Kolkata (Appellant) (Respondent) Present for: Assessee : Shri J. P. Khaitan, Sr. Advocate and Shri Pratyush Jhunjhunwala, Advocate Revenue : Shri Amol Kama…

D.C.I.T., CIRCLE-10(1), KOLKATA, KOLKATA vs. M/S. BERGER PAINTS INDIA LTD.,, KOLKATA

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

ITA 918/KOL/2017[2010-11]Status: DisposedITAT Kolkata29 Jul 2022AY 2010-11

Bench: Shri Sanjay Garg & Shri Girish Agrawalita Nos.917 & 918/Kol/2017 Assessment Year: 2009-10 & 2010-11 Deputy Commissioner Of Berger Paints India Ltd. Income-Tax Vs. 129, Park Street Circle-10(1) Kolkata-17 Kolkata (Pan: Aabcb0976E) (Appellant) (Respondent) &

For Appellant: Shri J. P. Khaitan, Sr. AdvocateFor Respondent: Shri Tushar Dhawan Singh & Shri David Z
Section 143(3)Section 14ASection 80Section 8OSection 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “C”, KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.917 & 918/Kol/2017 Assessment Year: 2009-10 & 2010-11 Deputy Commissioner of Berger Paints India Ltd. Income-tax Vs. 129, Park Street Circle-10(1) Kolkata-17 Kolkata (PAN: AABCB0976E) (Appellant) (Respondent) & ITA Nos.2294 & 2295/Kol/2019 Assessment Year: 2009-10 & 2010-11 Berger Paints India Ltd. Deputy Commissioner of 129, Park Street Income-tax Vs. Kolkata-17 Circle-10(1) (PAN: AABCB0976E) Kolkata (Appellant) (Respondent) Present for: Assessee : Shri…

D.C.I.T., CIRCLE-10(1), KOLKATA, KOLKATA vs. M/S. BERGER PAINTS INDIA LTD.,, KOLKATA

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

ITA 917/KOL/2017[2009-10]Status: DisposedITAT Kolkata29 Jul 2022AY 2009-10

Bench: Shri Sanjay Garg & Shri Girish Agrawalita Nos.917 & 918/Kol/2017 Assessment Year: 2009-10 & 2010-11 Deputy Commissioner Of Berger Paints India Ltd. Income-Tax Vs. 129, Park Street Circle-10(1) Kolkata-17 Kolkata (Pan: Aabcb0976E) (Appellant) (Respondent) &

For Appellant: Shri J. P. Khaitan, Sr. AdvocateFor Respondent: Shri Tushar Dhawan Singh & Shri David Z
Section 143(3)Section 14ASection 80Section 8OSection 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “C”, KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.917 & 918/Kol/2017 Assessment Year: 2009-10 & 2010-11 Deputy Commissioner of Berger Paints India Ltd. Income-tax Vs. 129, Park Street Circle-10(1) Kolkata-17 Kolkata (PAN: AABCB0976E) (Appellant) (Respondent) & ITA Nos.2294 & 2295/Kol/2019 Assessment Year: 2009-10 & 2010-11 Berger Paints India Ltd. Deputy Commissioner of 129, Park Street Income-tax Vs. Kolkata-17 Circle-10(1) (PAN: AABCB0976E) Kolkata (Appellant) (Respondent) Present for: Assessee : Shri…

THE ACIT, CIRCLE-5,, AHMEDABAD vs. M/S. RECKITT BENCKISER HEALTHCARE INDIA LTD.,, HARYANA

In the result, both the appeals of the revenue are dismissed

ITA 1780/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad16 Mar 2022AY 2010-11

Bench: Us, The Revenue Has Raised Following Grounds Of Appeal:- “1. The Ld. Cit(A) Has Erred In Law & On Facts In Deleting The Disallowance Of Rs. 21,56,490/- Made On Account Of Product Registration Expense & Not Considering The Findings Of The Ao. 2. The Ld. Cit(A) Has Erred In Law & On Facts In Deleting The Addition Of Rs.30,08,17,258/- Made On Account Of Reduction Of The Claim U/S. 80Ic Of The Act.

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri Anshu Prakash, CIT-D.R
Section 40Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2009-10 Add CIT, Range-5, M/s. Reckitt Benchiser Ahmedabad Healthcare India Ltd. RB (Appellant) Vs House, Plot No. 48, Institution Area, Sector-32, Gurgaon, Haryana-122001 PAN: AAACP9268J (Respondent) Assessment Year 2010-11 ACIT, M/s. Reckitt Benchiser Cir-5, Healthcare India Ltd. RB Ahmedabad Vs House, (Appellant) Plot No. 48, Institution Area, Sector-32, Gurgaon, Haryana-122001 PAN: AAACP9268J (Respondent) Ass…

THE ADDL.CIT, RANGE-5,, AHMEDABAD vs. M/S. RECKITT BENCKISER HEALTHCARE INDIA LTD.,, HARYANA

In the result, both the appeals of the revenue are dismissed

ITA 1366/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad16 Mar 2022AY 2009-10

Bench: Us, The Revenue Has Raised Following Grounds Of Appeal:- “1. The Ld. Cit(A) Has Erred In Law & On Facts In Deleting The Disallowance Of Rs. 21,56,490/- Made On Account Of Product Registration Expense & Not Considering The Findings Of The Ao. 2. The Ld. Cit(A) Has Erred In Law & On Facts In Deleting The Addition Of Rs.30,08,17,258/- Made On Account Of Reduction Of The Claim U/S. 80Ic Of The Act.

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri Anshu Prakash, CIT-D.R
Section 40Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2009-10 Add CIT, Range-5, M/s. Reckitt Benchiser Ahmedabad Healthcare India Ltd. RB (Appellant) Vs House, Plot No. 48, Institution Area, Sector-32, Gurgaon, Haryana-122001 PAN: AAACP9268J (Respondent) Assessment Year 2010-11 ACIT, M/s. Reckitt Benchiser Cir-5, Healthcare India Ltd. RB Ahmedabad Vs House, (Appellant) Plot No. 48, Institution Area, Sector-32, Gurgaon, Haryana-122001 PAN: AAACP9268J (Respondent) Ass…

PRINCIPAL COMM OF INCOME TAX, KOLKATA 4 vs. M/S BERGER PAINTS INDIA LIMITED

In the result, the appeal fails and the same stands

ITAT/223/2017HC Calcutta02 Feb 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Date : February 2, 2022. [Via Video Conference] Appearance : Mr. P.K. Bhowmik, Adv. … For The Appellant Mr. J.P. Khaitan, Sr. Adv. Ms. Nilanjana Banerjee Pal, Adv. ..For The Respondent The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (‘The Act’ For Brevity) Is Directed Against The Order Dated 23Rd November, 2016 Passed By The Income Tax Appellate Tribunal “A” Bench, Kolkata (Tribunal) In Ita No. 2112/Kol/2013 For The Assessment Year 2006-07. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration :

Section 14ASection 260ASection 80I

…OD – 4 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE IA NO.GA/2/2017 (Old No. GA/1879/2017) In ITAT/223/2017 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA – 4, VS. M/S. BERGER PAINTS INDIA LIMITED BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM A N D THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : February 2, 2022. [Via Video Conference] Appearance : Mr. P.K. Bhowmik, Adv. … for the appellant Mr. J.P. Khaitan, Sr. Adv. Ms. Nilanjana Banerjee Pal, Adv. ..for the respondent The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (‘the Act’ for brev…

PRINCIPAL COMM OF INCOME TAX , KOLKATA 4 vs. M/S BERGER PAINTS INDIA LIMITD

In the result, the appeal fails and the same stands dismissed

ITAT/256/2017HC Calcutta14 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 14ASection 260ASection 80I

…1 OD-10 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income tax) ORIGINAL SIDE IA No.GA 2 of 2017 (Old No.GA 2154 of 2017) In ITAT 256 of 2017 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-4 Vs. M/S. BERGER PAINTS INDIA LIMITED BEFORE: The Hon'ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 14th December, 2021. Appearance: Mr. P.K. Bhowmik, Adv. Mr. Madhu Jana, Adv. …for the appellant. Mr. J.P. Khaitan, Sr., Adv. Mrs. Nilanjana Banerjee Pal, Adv. …for the respondent. The Court : This appeal by the revenue filed under Section 260A of the In…

M/S. PDP STEELS LTD., ,KOLKATA vs. ITO, WARD - 3(3), , KOLKATA

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

ITA 1883/KOL/2019[2013-14]Status: DisposedITAT Kolkata03 Sept 2021AY 2013-14

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Section 80I

…M/s. PDP Steels Ltd., AY 2013-14 आयकर अपीलीय अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri P. M. Jagtap, Vice President (KZ) & Shri A. T. Varkey, Judicial Member] I.T.A. No. 1883/Kol/2019 Assessment Year: 2013-14 M/s. PDP Steels Ltd. Vs Income-tax Officer, Ward-3(3), (PAN: AABCP6726C) . Kolkata. Appellant Respondent Date of Hearing (Virtual) 31.08.2021 Date of Pronouncement 03.09.2021 For the Appellant Shri S. Jhajharia, FCA For the Respondent Shri Supriyo Pal, Addl. CIT ORDER Per Shri A. T. Varkey, JM: This is an appeal preferred by the assessee against the…

HERO MOTOCROP LTD.,NEW DELHI vs. ACIT, CIRCLE- 11(1), NEW DELHI

The appeal of the assessee is partly allowed

ITA 9187/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Apr 2021AY 2015-16

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2015-16

Section 115JSection 143(3)Section 144CSection 145ASection 80ISection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI (Through Video Conferencing) BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2015-16 Hero Motocorp Ltd. Vs. ACIT 34, Community Centre, Circle-11(1) Basant Lok, Vasant Vihar, New Delhi. New Delhi. PAN - AAACH0812J Assessee by Shri Ajay Vohra, Sr. Adv. Shri Gaurav Jain, Adv. Ms. Monisha Sharma, Adv. Revenue by Shri Surenderpal, CIT DR Date of Hearing 15.01.2021 Date of Pronouncement 13.04.2021 ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER: This appeal is filed against the assessment orde…

M/S. PDP STEELS LTD., ,KOLKATA vs. ITO, WARD - 3(3), , KOLKATA

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

ITA 2155/KOL/2018[2014-15]Status: DisposedITAT Kolkata10 Mar 2021AY 2014-15

Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 80I

…ITA No.2155/Kol/2018 M/s PDP Steels Ltd. A.Y. 2014-15 आयकर अपील"य अधीकरण, "यायपीठ –“A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri J. Sudhakar Reddy, AM and Shri A. T. Varkey, JM] I.T.A. No. 2155/Kol/2018 Assessment Year: 2014-15 M/s PDP Steels Ltd. Vs. ITO, Ward-3(3), Kolkata (PAN: AABCP 6726 C) Appellant Respondent Date of Hearing (Virtual) 02.03.2021 Date of Pronouncement 10.03.2021 For the Appellant Shri S. Jhajharia, FCA For the Respondent Shri Dhrubajyoti Roy, JCIT ORDER Per Shri A. T. Varkey, JM: This is an appeal preferred by the Assessee is against the order of Ld.…

M/S. EVEREADY INDUSTRIES INDIA LTD.,KOLKATA vs. PR.CIT-4, KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 805/KOL/2019[2014-15]Status: DisposedITAT Kolkata13 Dec 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 14ASection 263

…1 Eveready Industries India Ltd, AY- 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] ITA No.805 /Kol/2019 Assessment Year: 2014-15 Eveready Industries India Ltd. Vs. Principal Commissioner of Income-tax, (PAN: AAACE5778N) Kolkat-4, Kolkata. Appellant Respondent Date of Hearing 22.10.2019 Date of Pronouncement 13.12.2019 For the Appellant Shri Dilip S. Damle, FCA For the Respondent Dr. P. K. Srihari, CIT, DR ORDER Per Shri A.T.Va…

M/S. A.G. INDUSTRIES PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, second and third grounds raised by the assessee in

ITA 4657/DEL/2016[2012-13]Status: DisposedITAT Delhi07 Nov 2019AY 2012-13

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

Section 143(3)Section 14ASection 250(6)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘A’: NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 4657/Del/2016 (Assessment Year: 2012-13) A.G. Industries Pvt. Ltd., ACIT, Circle-1(1), House No. 26, Anandlok, Vs New Delhi New Delhi PAN-AAACA0885C APPELLANT RESPONDENT Appellant by Sh. Ashwani Kumar, C.A. Respondent by Sh. Sanjay Kapoor, Sr. DR ORDER PER ANADEE NATH MISSHRA, AM [A]. This appeal has been filed by the assessee against the order dated 24.06.2016 passed by Learned Commissioner of Income Tax(Appeals)-I, New Delhi [in short “…

HERO MOTOCORP LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

ITA 1351/DEL/2018[2009-10]Status: DisposedITAT Delhi23 Apr 2019AY 2009-10

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

For Appellant: Amount of Proposed international
Section 115JSection 143(3)Section 144C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 1351/DEL/2018 (A.Y 2009-10) M/s Hero Moto Corp Ltd. Vs DCIT 34, Basant Lok, Circle-11(1) Vasant Vihar C. R. Building New Delhi – 110 034. New Delhi. PAN : AAACH0812J (APPELLANT) (RESPONDENT) Assesssee by Sh. Ajay Vohra, Senior Advocate and Sh. Gaurav Jain, Ms. Deepika Agarwal, Adv Respondent by Sh. Sanjay. I. Bara, CIT-DR & Sh. B. Ramanjaneyula, Sr. DR Date of Hearing 25.01.2019 Date of Pronouncement 23.04.2019 ORDER PER SUCHITRA KAMBLE, JM…

DCIT, CIR-12, KOLKATA, KOLKATA vs. M/S RECKITT BENCKISER (INDIA) LTD., KOLKATA

Appeals are dismissed and the Assessee’s appeal in I

ITA 762/KOL/2014[2009-2010]Status: DisposedITAT Kolkata14 Sept 2018AY 2009-2010

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 2113/Kol/2013 Assessment Year : 2006-07 Dcit, Circle-12, Kolkata -Vs- M/S Reckitt Benckiser (India) Ltd. [Pan: Aabcr 2655 Q] (Appellant) (Respondent) I.T.A No. 2150/Kol/2013 Assessment Year : 2006-07 M/S Reckitt Benckiser (India) Ltd. -Vs- Dcit, Circle-12, Kolkata [Pan: Aabcr 2655 Q] (Appellant) (Respondent) I.T.A No. 2114/Kol/2013 Assessment Year : 2008-09 Dcit, Circle-12, Kolkata -Vs- M/S Reckitt Benckiser (India) Ltd. [Pan: Aabcr 2655 Q] (Appellant) (Respondent) I.T.A No. 2151/Kol/2013 Assessment Year : 2008-09 M/S Reckitt Benckiser (India) Ltd. -Vs- Dcit, Circle-12, Kolkata [Pan: Aabcr 2655 Q] (Appellant) (Respondent) I.T.A No. 760/Kol/2014 Assessment Year : 2009-10 M/S Reckitt Benckiser (India) Ltd. -Vs- Dcit, Circle-12, Kolkata [Pan: Aabcr 2655 Q] (Appellant) (Respondent) I.T.A No. 762/Kol/2014 Assessment Year : 2009-10 Dcit, Circle-12, Kolkata -Vs- M/S Reckitt Benckiser (India) Ltd. [Pan: Aabcr 2655 Q] (Appellant) (Respondent)

For Appellant: Shri J.P. Khaitan, Sr. AdvocateFor Respondent: Shri Md. Usman, CIT DR
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri S.S. Godara, JM & Shri M.Balaganesh, AM ] I.T.A No. 2113/Kol/2013 Assessment Year : 2006-07 DCIT, Circle-12, Kolkata -vs- M/s Reckitt Benckiser (India) Ltd. [PAN: AABCR 2655 Q] (Appellant) (Respondent) I.T.A No. 2150/Kol/2013 Assessment Year : 2006-07 M/s Reckitt Benckiser (India) Ltd. -vs- DCIT, Circle-12, Kolkata [PAN: AABCR 2655 Q] (Appellant) (Respondent) I.T.A No. 2114/Kol/2013 Assessment Year : 2008-09 DCIT, Circle-12, Kolkata -vs- M/s Reckitt Benckiser (India) Ltd. [PAN: AABCR 2655 Q] (Appellant) (Respondent) I.T…

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Reckitt Benckiser (India) Ltd. v. Additional CIT (56 Taxmann.com 415) — Cited in 33 Judgments | BharatTax