Reckitt Benckiser (India) Ltd. v. Additional CIT

56 Taxmann.com 415High Court2015#3634 most cited

What is Reckitt Benckiser (India) Ltd. v. Additional CIT authority for?

Profits and gains from scraps resulting from a manufacturing process are eligible for deduction under Section 80IC of the Income Tax Act.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Reckitt Benckiser India Ltd. · 56 Taxmann.com 415 · Section 80IC · scrap income · manufacturing process · deduction · eligible for deduction

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

Reckitt Benckiser (India) Ltd., Kolkata vs. DCIT, Cir-12, Kolkata

Appeals are dismissed and the Assessee’s appeal in I

ITA 760/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…

Reckitt Benckiser (India) Limited, Kolkata vs. A.C.I.T, Range-12, Kolkata

Appeals are dismissed and the Assessee’s appeal in I

ITA 2151/KOL/2013[2008-09]Status: DisposedITAT Kolkata14 Sept 2018AY 2008-09

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…

Reckitt Benckiser (India) Limited, Kolkata vs. A.C.I.T, Range-12, Kolkata

Appeals are dismissed and the Assessee’s appeal in I

ITA 2150/KOL/2013[2006-07]Status: DisposedITAT Kolkata14 Sept 2018AY 2006-07

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…

DCIT/Cir-12/Kolkata, Kolkata vs. M/S Reckitt Benckiser (India) Ltd., Kolkata

Appeals are dismissed and the Assessee’s appeal in I

ITA 2114/KOL/2013[2008-09]Status: DisposedITAT Kolkata14 Sept 2018AY 2008-09

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…

D.C.I.T Cir - 12, Kolkata vs. M/S Reckitt Benckiser (India) Ltd, Kolkata

Appeals are dismissed and the Assessee’s appeal in I

ITA 2113/KOL/2013[2006-07]Status: DisposedITAT Kolkata14 Sept 2018AY 2006-07

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…

DCIT, Cir-5(2), Kolkata vs. M/S Balmer Lawrie & Co. Ltd., Kolkata

496/Kol/2014

ITA 471/KOL/2016[2011-2012]Status: DisposedITAT Kolkata05 Sept 2018AY 2011-2012

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 483/Kol/2014 Assessment Year : 2010-11 Balmer Lawrie & Co. Ltd. -Vs- Dcit, Circle-5, Kolkata [Pan: Aabcb 0984 E ] (Appellant) (Respondent) I.T.A No. 496/Kol/2014 Assessment Year : 2010-11 Dcit, Circle-5, Kolkata -Vs- Balmer Lawrie & Co. Ltd. [Pan: Aabcb 0984 E] (Appellant) (Respondent) I.T.A No. 421/Kol/2016 Assessment Year : 2011-12 Balmer Lawrie & Co. Ltd. -Vs- Dcit, Circle-5(2), Kolkata [Pan: Aabcb 0984 E ] (Appellant) (Respondent) I.T.A No. 471/Kol/2016 Assessment Year : 2011-12 Dcit, Circle-5(2), Kolkata -Vs- Balmer Lawrie & Co. Ltd. [Pan: Aabcb 0984 E] (Appellant) (Respondent)

For Appellant: Shri J.P. Khaitan, Sr. AdvocateFor Respondent: Shri Sallong Yaden, Addl. CIT, Sr. DR
Section 143(3)Section 36(1)(vii)Section 36(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 483/Kol/2014 Assessment Year : 2010-11 Balmer Lawrie & Co. Ltd. -vs- DCIT, Circle-5, Kolkata [PAN: AABCB 0984 E ] (Appellant) (Respondent) I.T.A No. 496/Kol/2014 Assessment Year : 2010-11 DCIT, Circle-5, Kolkata -vs- Balmer Lawrie & Co. Ltd. [PAN: AABCB 0984 E] (Appellant) (Respondent) I.T.A No. 421/Kol/2016 Assessment Year : 2011-12 Balmer Lawrie & Co. Ltd. -vs- DCIT, Circle-5(2), Kolkata [PAN: AABCB 0984 E ] (Appellant) (Respondent) I.T.A No. 471/Kol/2016 Assessm…

Balmer Lawrie & Co. Ltd., Kolkata vs. DCIT, Cir-5(2), Kolkata

496/Kol/2014

ITA 421/KOL/2016[2011-2012]Status: DisposedITAT Kolkata05 Sept 2018AY 2011-2012

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 483/Kol/2014 Assessment Year : 2010-11 Balmer Lawrie & Co. Ltd. -Vs- Dcit, Circle-5, Kolkata [Pan: Aabcb 0984 E ] (Appellant) (Respondent) I.T.A No. 496/Kol/2014 Assessment Year : 2010-11 Dcit, Circle-5, Kolkata -Vs- Balmer Lawrie & Co. Ltd. [Pan: Aabcb 0984 E] (Appellant) (Respondent) I.T.A No. 421/Kol/2016 Assessment Year : 2011-12 Balmer Lawrie & Co. Ltd. -Vs- Dcit, Circle-5(2), Kolkata [Pan: Aabcb 0984 E ] (Appellant) (Respondent) I.T.A No. 471/Kol/2016 Assessment Year : 2011-12 Dcit, Circle-5(2), Kolkata -Vs- Balmer Lawrie & Co. Ltd. [Pan: Aabcb 0984 E] (Appellant) (Respondent)

For Appellant: Shri J.P. Khaitan, Sr. AdvocateFor Respondent: Shri Sallong Yaden, Addl. CIT, Sr. DR
Section 143(3)Section 36(1)(vii)Section 36(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 483/Kol/2014 Assessment Year : 2010-11 Balmer Lawrie & Co. Ltd. -vs- DCIT, Circle-5, Kolkata [PAN: AABCB 0984 E ] (Appellant) (Respondent) I.T.A No. 496/Kol/2014 Assessment Year : 2010-11 DCIT, Circle-5, Kolkata -vs- Balmer Lawrie & Co. Ltd. [PAN: AABCB 0984 E] (Appellant) (Respondent) I.T.A No. 421/Kol/2016 Assessment Year : 2011-12 Balmer Lawrie & Co. Ltd. -vs- DCIT, Circle-5(2), Kolkata [PAN: AABCB 0984 E ] (Appellant) (Respondent) I.T.A No. 471/Kol/2016 Assessm…

DCIT, Cir-5, Kolkata vs. M/S Balmer Lawrie & Co. Ltd., Kolkata

496/Kol/2014

ITA 496/KOL/2014[2010-2011]Status: DisposedITAT Kolkata05 Sept 2018AY 2010-2011

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 483/Kol/2014 Assessment Year : 2010-11 Balmer Lawrie & Co. Ltd. -Vs- Dcit, Circle-5, Kolkata [Pan: Aabcb 0984 E ] (Appellant) (Respondent) I.T.A No. 496/Kol/2014 Assessment Year : 2010-11 Dcit, Circle-5, Kolkata -Vs- Balmer Lawrie & Co. Ltd. [Pan: Aabcb 0984 E] (Appellant) (Respondent) I.T.A No. 421/Kol/2016 Assessment Year : 2011-12 Balmer Lawrie & Co. Ltd. -Vs- Dcit, Circle-5(2), Kolkata [Pan: Aabcb 0984 E ] (Appellant) (Respondent) I.T.A No. 471/Kol/2016 Assessment Year : 2011-12 Dcit, Circle-5(2), Kolkata -Vs- Balmer Lawrie & Co. Ltd. [Pan: Aabcb 0984 E] (Appellant) (Respondent)

For Appellant: Shri J.P. Khaitan, Sr. AdvocateFor Respondent: Shri Sallong Yaden, Addl. CIT, Sr. DR
Section 143(3)Section 36(1)(vii)Section 36(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 483/Kol/2014 Assessment Year : 2010-11 Balmer Lawrie & Co. Ltd. -vs- DCIT, Circle-5, Kolkata [PAN: AABCB 0984 E ] (Appellant) (Respondent) I.T.A No. 496/Kol/2014 Assessment Year : 2010-11 DCIT, Circle-5, Kolkata -vs- Balmer Lawrie & Co. Ltd. [PAN: AABCB 0984 E] (Appellant) (Respondent) I.T.A No. 421/Kol/2016 Assessment Year : 2011-12 Balmer Lawrie & Co. Ltd. -vs- DCIT, Circle-5(2), Kolkata [PAN: AABCB 0984 E ] (Appellant) (Respondent) I.T.A No. 471/Kol/2016 Assessm…

M/S Balmer Lawrie & Co. Ltd., Kolkata vs. DCIT, Cir-5, Kolkata

496/Kol/2014

ITA 483/KOL/2014[2010-2011]Status: DisposedITAT Kolkata05 Sept 2018AY 2010-2011

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 483/Kol/2014 Assessment Year : 2010-11 Balmer Lawrie & Co. Ltd. -Vs- Dcit, Circle-5, Kolkata [Pan: Aabcb 0984 E ] (Appellant) (Respondent) I.T.A No. 496/Kol/2014 Assessment Year : 2010-11 Dcit, Circle-5, Kolkata -Vs- Balmer Lawrie & Co. Ltd. [Pan: Aabcb 0984 E] (Appellant) (Respondent) I.T.A No. 421/Kol/2016 Assessment Year : 2011-12 Balmer Lawrie & Co. Ltd. -Vs- Dcit, Circle-5(2), Kolkata [Pan: Aabcb 0984 E ] (Appellant) (Respondent) I.T.A No. 471/Kol/2016 Assessment Year : 2011-12 Dcit, Circle-5(2), Kolkata -Vs- Balmer Lawrie & Co. Ltd. [Pan: Aabcb 0984 E] (Appellant) (Respondent)

For Appellant: Shri J.P. Khaitan, Sr. AdvocateFor Respondent: Shri Sallong Yaden, Addl. CIT, Sr. DR
Section 143(3)Section 36(1)(vii)Section 36(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 483/Kol/2014 Assessment Year : 2010-11 Balmer Lawrie & Co. Ltd. -vs- DCIT, Circle-5, Kolkata [PAN: AABCB 0984 E ] (Appellant) (Respondent) I.T.A No. 496/Kol/2014 Assessment Year : 2010-11 DCIT, Circle-5, Kolkata -vs- Balmer Lawrie & Co. Ltd. [PAN: AABCB 0984 E] (Appellant) (Respondent) I.T.A No. 421/Kol/2016 Assessment Year : 2011-12 Balmer Lawrie & Co. Ltd. -vs- DCIT, Circle-5(2), Kolkata [PAN: AABCB 0984 E ] (Appellant) (Respondent) I.T.A No. 471/Kol/2016 Assessm…

Hero Motocorp Ltd., New Delhi vs. Addl.CIT, Range-11, New Delhi

In the result ground No

ITA 6990/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Jun 2018AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A. No. 6990/Del/2017 (A.Y 2013-14)

Section 143(3)Section 144C

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 6990/DEL/2017 (A.Y 2013-14) Vs M/s Hero Moto Corp Ltd. DCIT 34, Basant Lok, Circle-11(1) Vasant Vihar C. R. Building New Delhi – 110 034. New Delhi. PAN : AAACH0812J (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Senior Advocate and Sh. Gaurav Jain, Ms. Deepika Agarwal, Mr. Neeraj Kumar Jain, Advocates. Respondent by Sh. Sanjay. I. Bara, CIT-DR Date of Hearing 23.04.2018 Date of Pronouncement 20.06.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is against the assessment order u…

Hero Motocorp Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal No. 2424/Del/ 2015 filed by the revenue in assessment year 2010-11 is partly allowed

ITA 1616/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Jun 2018AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1616/DEL/2017 (A.Y 2012-13) Hero Moto Corp Ltd. Vs DCIT 34, Basant Lok, Circle-11(1) Vasant Vihar C. R. Building New Delhi New Delhi AAACH0812J (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Sr. Ad, Sh. Gaurav Jain, Adv. Ms. Deepika Agarwal, Adv, Mr. Neeraj Kumar Jain, Adv Respondent by Sh. Sanjay. I. Bara, CIT DR Date of Hearing 19.04.2018 Date of Pronouncement 13.06.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is against the assess…

ACIT, CC-Xx, Kolkata vs. M/S. Paharpur Cooling Towers Limited, Kolkata

In the result, this ground is allowed

ITA 1370/KOL/2010[2001-02]Status: DisposedITAT Kolkata15 Mar 2017AY 2001-02

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

For Appellant: Shri Sallong Yaden, Addl. CITFor Respondent: Shri Navin Verma & Nitin Agarwal, ARs
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri S. S. Viswanethra Ravi, JM] I.T.A Nos.1370 to 1374/Kol/2010 Assessment Years: 2001-02 to 2005-06 Assistant Commissioner of Income-tax, Vs. Paharpur Cooling Towers Ltd. Central Circle-XX, Kolkata. (PAN: AABCP8017C) (Appellant) (Respondent) Date of hearing: 07.03.2017 Date of pronouncement: 15.03.2017 For the Appellant: Shri Sallong Yaden, Addl. CIT For the Respondent: Shri Navin Verma & Nitin Agarwal, ARs ORDER Per Shri M. Balaganesh, AM: All these appeals by revenue are arising out of separate orders of CIT(A)-XXXII…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-2‖: NEW DELHI BEFORE SH. I. C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Hero MotoCorp Limited, JCIT, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi PAN: AAACH0812J (Appellant) (Respondent) DCIT, M/s. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) DCIT, M/s. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Page 2 of 484 New Delhi Vs. Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) M/s. Hero Moto Corp. D…