Rolls-Royce India (P.) Ltd. v. DCIT

69 Taxmann.com 209Reported decision2016#10879 most cited

What is Rolls-Royce India (P.) Ltd. v. DCIT authority for?

Provision for doubtful debts is an operating expenditure. This provision should be considered when computing operating profit margins and reworking the price-level index.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2024.

Also referred to as

Rolls-Royce India (P.) Ltd. v. DCIT · provision for doubtful debts · operating expenditure · operating profit margin · price-level index

Judgments citing Rolls-Royce India (P.) Ltd. v. DCIT

Corteva Agriscience Services India Private Limited, Hyderabad vs. DCIT, Circle-17(1), Hyderabad

In the result, the Ground No

ITA 253/HYD/2017[2011-12]Status: DisposedITAT Hyderabad23 Jul 2024AY 2011-12

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Sandeep Bansal, CA and Shri Rohit Mittal, CAFor Respondent: : Shri Shakeer Ahamed, DR
Section 143(3)Section 144C(4)Section 92C

…आआआआ आआआआआआ आआआआआआ, आआआआआआआआ आआआ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.253/Hyd/2017 (निर्धारण वर्ा/Assessment Year:2011-12) M/s. Corteva Agriscience Services Dy. Commissioner of Income Tax, Vs. India Pvt. Ltd., (Formerly known Circle-17(1), Hyderabad. as E.I. DuPont Services Centre India Pvt. Ltd.), Hyderabad. PAN: AACCE0509M (Respondent) (Appellant) निर्धाररती द्वधरध/Assessee by: Shri Sandeep Bansal, CA and Shri Rohit Mittal, CA रधजस् व द्वधरध/Revenue by:: Shri Shakeer Ahamed…

Carl Zeiss India (Bangalore) Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result, the appeal filed by the assessee stands partly allowed as indicated hereinabove

ITA 192/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Jun 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No. 192/Bang/2022 Assessment Year : 2017-18 M/S. Carl Zeiss India (Bangalore) Pvt. Ltd., The Deputy Plot No. 3, Jigani Link Road, Commissioner Of Bommasandra Industrial Income Tax, Area, Circle 2 (1)(1), Bengaluru – 560 099. Vs. Bengaluru. Pan: Aadcc6152H Appellant Respondent : Shri Nageshwar Rao, Assessee By Advocate Revenue By : Ms. Neera Malhotra, Cit-Dr Date Of Hearing : 12-04-2023 Date Of Pronouncement : 16-06-2023 Order Per Beena Pillaipresent Appeal Is Filed By The Assessee Against Assessment Order Dated 25.01.2022 Passed By Nfac, Delhi For A.Y. 2017-18 On Following Grounds Of Appeal: “Based On The Facts & Circumstances Of The Case & In Law, Carl Zeiss India (Bangalore) Private Limited (Hereinafter Referred To As "Carl Zeiss India" Or "The Appellant"), Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Additional / Joint / Deputy / Assistant Commissioner Of Income Tax/ Income- Tax Officer, National Faceless Center, Delhi (Hereinafter Referred To As "Ld. Assessing Officer" Or The "Ld. Ao"), Dated 25 January 2022 For The Assessment Year ("Ay")

For Respondent: Shri Nageshwar Rao
Section 143(3)Section 144BSection 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No. 192/Bang/2022 Assessment Year : 2017-18 M/s. Carl Zeiss India (Bangalore) Pvt. Ltd., The Deputy Plot No. 3, Jigani Link Road, Commissioner of Bommasandra Industrial Income Tax, Area, Circle 2 (1)(1), Bengaluru – 560 099. Vs. Bengaluru. PAN: AADCC6152H APPELLANT RESPONDENT : Shri Nageshwar Rao, Assessee by Advocate Revenue by : Ms. Neera Malhotra, CIT-DR Date of Hearing : 12-04-2023 Date of Pronouncement : 16-06-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER P…

M/S Trilar Video Technologies India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(1)(1), Bangalore

In the result, the appeal filed by assessee stands allowed

ITA 3367/BANG/2018[2014-15]Status: DisposedITAT Bangalore30 Nov 2021AY 2014-15

Bench: Shri B.R. Baskaran & Smt Beena Pillai

For Appellant: Shri Sharath Rao, CAFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 143(3)Section 144CSection 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER IT(TP)A. No. 3367/Bang/2018 Assessment Year: 2014-15 M/s. Synamedia India Pvt. Ltd. (Formerly known as Trilar Video Technologies The Assistant India Pvt. Ltd.), Commissioner of Income Block 9A & 9B, Pritech Tax, Park, Survey No. 51-64/4, Circle 7(1)(1), Sarjapur Outer Ring Road, vs. Bangalore. Bellandur Village, Bangalore – 560 103. PAN: AACCN1140K (Appellant) (Respondent) Assessee by : Shri Sharath Rao, CA Revenue by : Shri Muzaffar Hussain, CIT (DR)…

M/S. Zynga Game Network India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 7(1)(2), Bangalore

Accordingly this ground raised by assessee stands allowed for statistical purposes

ITA 2573/BANG/2019[2015-16]Status: DisposedITAT Bangalore23 Mar 2021AY 2015-16

Bench: Shri. B.R Baskaran & Smt. Beena Pillaiassessment Year : 2015-16

For Appellant: Shri Sharath Rao, C.AFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 143Section 144CSection 92C(3)Section 92D

…Communications Systems Pvt.Ltd., reported in (2020) 117 Taxmann.com 439 has Page 10 of 23 held that provision for doubtful debts are operating in nature by relying on decision of Hon’ble Delhi Tribunal in case of Rolls-Royce India Pvt.Ltd., reported in (2016) 69 Taxmann.com 209. 24. The Ld.CIT.DR relied on the order of the Ld. DRP /AO/TPO. We have perused submissions advanced by both sides in light of records placed before us. 25. We are of the view that, in light of the decision of coordinate bench of this Tribunal in case of Brocade Communications Systems Pvt.Ltd. (supra) and decision of Hon’ble Delhi Tribunal…

M/S Maxim India Intergrated Circuit Design Pvt Ltd, Bangalore vs. The Deputy Commissioner of Income Tax Circle-4(1)(2), Bangalore

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

ITA 1573/BANG/2017[2013-14]Status: DisposedITAT Bangalore02 Nov 2020AY 2013-14

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Gollapinni Mallikarjuna, D.R
Section 143(3)Section 234CSection 40

…IT(TP)A No.1573/Bang/2017 M/s. Maxim India Integrated Circuit Design Pvt. Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.1573/Bang/2017 Assessment Year: 2013-14 M/s. Maxim India Integrated Circuit Design Pvt. Ltd. Deputy 4th Floor Tower B, Commercio @ Mantri, Commissioner of Survey No.51/2, 51/3, 51/4, Income-tax Devarabesanahalli Vs. Circle-4(1)(2) Kariyammana Agrahara VarthurHobli Bengaluru Bengaluru-560 103 PAN NO :AACCM9437E APPELLANT RESPONDENT Appellant by : Shri Padamchand Khin…

M/S Brocade Communications Systems Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-1(1)(1), Bangalore

In the result, the appeal by the assessee is partly allowed

ITA 79/BANG/2019[2014-15]Status: DisposedITAT Bangalore19 Jun 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144CSection 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.79/Bang/2019 Assessment year : 2014-15 Brocade Communications Vs. The Deputy Commmissioner of Systems Private Limited, Income Tax, Floor-3, B & C Wing & Floor 8, Circle 1(1)(1), Bangalore. D Wing, S1, Wipro Electronic City Special Economic Zone, Doddathogur Village, Begur Hobli, Electronic City, Bengaluru – 560 100. PAN : AACCB 4490N. APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Advocate Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Ben…

Mentor Graphics (Sale & Services ) Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2526/DEL/2016[2011-12]Status: DisposedITAT Delhi30 Oct 2019AY 2011-12

Bench: Ms. Sushma Chowla & Dr. B.R.R. Kumar

For Appellant: Sh. Himanshu S. Sinha, AdvFor Respondent: Sh. Sanjay I. Bara, CIT. DR
Section 143(3)Section 271Section 92C

…"यायपीठ “आई आई-1”, "द"ली "द"ली म"म"म"म" आयकर अपीलीय अिधकरण "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ आई आई "द"ली "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’, NEW DELHI सु"ी सुषमा चावला, "ाियक सद" एवं डॉ. बी आर आर कुमार, लेखा सद" के सम" BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No:- 2526/Del/2016 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2011-12 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" …..........अपीलाथ"/Appellant Mentor Graphics (Sale & Service) Pv…

Haldor Topsoe (I) Pvt Ltd, New Delhi vs. DCIT, New Delhi

In the result, the appeal is partly allowed

ITA 654/DEL/2015[2010-11]Status: DisposedITAT Delhi26 Dec 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Anadee Nath Misshra

For Appellant: Sh. H.P. Aggarwal, FCA, and Ms. Prashuka Jain, CAFor Respondent: Sh. Sanjay I. Bara, CIT (DR)
Section 10ASection 154Section 271(1)(c)Section 92C

…ITA No.-654/Del/2015. Haldor Topsoe India Pvt. Ltd., New Delhi. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘I-1’: NEW DELHI) BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 654/Del/2015 (Assessment Year: 2010-11) Haldor Topsoe India Pvt. Ltd., Deputy Commissioner of Income Elegance Tower, 2nd floor, Vs. Tax, Jasola District Centre, Circle 10(1), New Delhi-110025. New Delhi. PAN No: AABCH7781F APPELLANT RESPONDENT Assessee by : Sh. H.P. Aggarwal, FCA, and Ms. Prashuka Jain, CA Revenue by : Sh. Sanjay I. Bara, CIT (DR) ORDER PER: ANADEE NATH MISSH…

M/S Bt (India) Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result this ground is allowed for statistical purposes

ITA 302/DEL/2017[2012-13]Status: DisposedITAT Delhi19 Jul 2018AY 2012-13

Bench: Shri R.S.Syal & Smt. Beena A. Pillaii.T.A. No. 442/Del/2016 (Assessment Year : 2011-12) & I.T.A. No. 302/Del/2017 (Assessment Year : 2012-13) Bt (India) Pvt. Ltd., Vs Acit, Circle 5(1), 11Th Floor, New Delhi Eros Corporate Tower, Opp. International Trade Tower Nehru Place, New Delhi -110 019 Gir / Pan :Aabcc4785E (Appellant) (Respondent) Appellant By : Shri Nageswar Rao, Adv. Ms. Sherry Goyal, Adv. Respondent By : Shri Sanjay I Bara, Cit, Dr Date Of Hearing: 11.07.2018 Date Of Pronouncement: 19.07.2018 Order Per Beena A. Pillai, Jm: Present Appeals Have Been Filed By Assessee Against The Final Assessment Order Dated 28/12/15 & Order Dated 09/12/16, Passed By Ld. Acit, Circle 5 (1), New Delhi Under Section 144 (3) Read With Section 144C Of The Income-Tax Act, 1961 (‘The Act’) For

For Appellant: Shri Nageswar Rao, AdvFor Respondent: Shri Sanjay I Bara, CIT, DR
Section 143(3)Section 144Section 144CSection 144C(5)Section 920(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A. No. 442/Del/2016 (Assessment Year : 2011-12) & I.T.A. No. 302/Del/2017 (Assessment Year : 2012-13) BT (India) Pvt. Ltd., Vs ACIT, Circle 5(1), 11th Floor, New Delhi Eros Corporate Tower, Opp. International Trade Tower Nehru Place, New Delhi -110 019 GIR / PAN :AABCC4785E (Appellant) (Respondent) Appellant by : Shri Nageswar Rao, Adv. Ms. Sherry Goyal, Adv. Respondent by : Shri Sanjay I Bara, CIT, DR Date of hearing: 11.07.2018 Date of Pronouncement: 19…

M/S. Bt (India) Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result this ground is allowed for statistical purposes

ITA 442/DEL/2016[2011-12]Status: DisposedITAT Delhi19 Jul 2018AY 2011-12

Bench: Shri R.S.Syal & Smt. Beena A. Pillaii.T.A. No. 442/Del/2016 (Assessment Year : 2011-12) & I.T.A. No. 302/Del/2017 (Assessment Year : 2012-13) Bt (India) Pvt. Ltd., Vs Acit, Circle 5(1), 11Th Floor, New Delhi Eros Corporate Tower, Opp. International Trade Tower Nehru Place, New Delhi -110 019 Gir / Pan :Aabcc4785E (Appellant) (Respondent) Appellant By : Shri Nageswar Rao, Adv. Ms. Sherry Goyal, Adv. Respondent By : Shri Sanjay I Bara, Cit, Dr Date Of Hearing: 11.07.2018 Date Of Pronouncement: 19.07.2018 Order Per Beena A. Pillai, Jm: Present Appeals Have Been Filed By Assessee Against The Final Assessment Order Dated 28/12/15 & Order Dated 09/12/16, Passed By Ld. Acit, Circle 5 (1), New Delhi Under Section 144 (3) Read With Section 144C Of The Income-Tax Act, 1961 (‘The Act’) For

For Appellant: Shri Nageswar Rao, AdvFor Respondent: Shri Sanjay I Bara, CIT, DR
Section 143(3)Section 144Section 144CSection 144C(5)Section 920(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A. No. 442/Del/2016 (Assessment Year : 2011-12) & I.T.A. No. 302/Del/2017 (Assessment Year : 2012-13) BT (India) Pvt. Ltd., Vs ACIT, Circle 5(1), 11th Floor, New Delhi Eros Corporate Tower, Opp. International Trade Tower Nehru Place, New Delhi -110 019 GIR / PAN :AABCC4785E (Appellant) (Respondent) Appellant by : Shri Nageswar Rao, Adv. Ms. Sherry Goyal, Adv. Respondent by : Shri Sanjay I Bara, CIT, DR Date of hearing: 11.07.2018 Date of Pronouncement: 19…

Rolls-Royce India (P.) Ltd. v. DCIT (69 Taxmann.com 209) — Cited in 10 Judgments | BharatTax