Smith Kline & French (India) Ltd. v. CIT

193 ITR 582High Court1992#8601 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2026.

Also reported as

59 Taxmann 357

Sections most often in play

Section 115WASection 115WBSection 143(3)Section 147

Issues it is cited on

test of enduring benefitmanagement feesprohibited by lawenduring benefitsection 30section 195commercial expediencyprofits and gains of business or professiontransfer pricing adjustmentsection 92cadisallowance under section 14arevenue expenditure

Judgments citing Smith Kline & French (India) Ltd. v. CIT

APAR LUBRICANT LTD ,MUMBAI vs. DCIT 14(1)(1), MUMBAI

In the result, the addition made on account of fringe benefit tax is deleted on merits, and the grounds relating to the validity of reopening are treated as academic

ITA 7360/MUM/2025[2009-10]Status: DisposedITAT Mumbai27 Jan 2026AY 2009-10

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

Section 115WSection 143(3)Section 147

…d., or publicity expenses liable to FBT, as the customer has paid the sale consideration and no separate or additional charge is levied for such accessories. The assessee also placed reliance on the judgments in Smith Kline & French (India) Ltd. v. CIT [1992] 193 ITR 582, Tuticorin Alkali Chemicals and Fertilizers Ltd., and several other coordinate bench decisions, to contend that sales promotion and publicity expenses are in the nature of business expenditure incurred to promote sales and goodwill, and not fringe benefits to employees. 8. On the other hand, the learned Departmental Representative supported the o…

M/S. UNITED BREWERIES LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-7(1)(1), BENGALURU

In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 1020/BANG/2023[2020-21]Status: DisposedITAT Bangalore31 Jan 2024AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri K R Vasudevan &
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1019 & 1020/Bang/2023 Assessment Years : 2012-13 & 2020-21 M/s. United Breweries Ltd., The Deputy Level 3, UB Tower, Commissioner of UB City, Income Tax, Bangalore North, Circle 7(1)(1), Bangalore – 560 001. Bangalore. Vs. PAN: AAACU6053C APPELLANT RESPONDENT : Shri K R Vasudevan & Assessee by Shri Ankur Pai, Advocates Revenue by : Shri D.K. Mishra, CIT DR Date of Hearing : 22-01-2024 Date of Pronouncement : 31-01-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER P…

M/S. UNITED BREWERIES LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(1), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 308/BANG/2023[2017-18]Status: DisposedITAT Bangalore29 Aug 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ankur Pai, A.R. a/wFor Respondent: Shri Saravanan B., DR
Section 143(3)Section 144BSection 144C(13)Section 14ASection 250Section 92C

…re was to facilitate profits, as follows: (iii) that the sum of money was expended on the ground of commercial expediency and in order indirectly to facilitate the carrying on of the business of the assessee" In Smith Kline & French (India) Ltd. v. CIT [1992] 193 ITR 582/[1991] 59 Taxman 357 (Kar.), it was held that in normal commercial sense and in common parlance sales promotion and publicity are activities aimed at gaining goodwill in the market. They need not be confined to media propaganda but can involve indirect approaches. The judgment of a Division Bench of this Court in CIT v. Adidas India Marketing (P.…

UNITED BREWERIES LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 7, BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 345/BANG/2021[2016-17]Status: DisposedITAT Bangalore29 Aug 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ankur Pai, A.R. a/wFor Respondent: Shri Saravanan B., DR
Section 143(3)Section 144BSection 144C(13)Section 14ASection 250Section 92C

…re was to facilitate profits, as follows: (iii) that the sum of money was expended on the ground of commercial expediency and in order indirectly to facilitate the carrying on of the business of the assessee" In Smith Kline & French (India) Ltd. v. CIT [1992] 193 ITR 582/[1991] 59 Taxman 357 (Kar.), it was held that in normal commercial sense and in common parlance sales promotion and publicity are activities aimed at gaining goodwill in the market. They need not be confined to media propaganda but can involve indirect approaches. The judgment of a Division Bench of this Court in CIT v. Adidas India Marketing (P.…

M/S. UNITED BREWERIES LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-7, BANGALORE

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 2532/BANG/2019[2015-16]Status: DisposedITAT Bangalore19 May 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ankur Pai for Shri K.R. VasudevanFor Respondent: Shri Sankar Ganesh K., D.R
Section 143(3)Section 144C(13)Section 14ASection 37Section 92C

…xpended on the ground of commercial expediency and in order indirectly to facilitate the carrying on of the business of the assessee" IT(TP)A No.2532/Bang/2019 United Brewries Ltd., Bangalore Page 47 of 70 In Smith Kline & French (India) Ltd. v. CIT [1992] 193 ITR 582/[1991] 59 Taxman 357 (Kar.), it was held that in normal commercial sense and in common parlance sales promotion and publicity are activities aimed at gaining goodwill in the market. They need not be confined to media propaganda but can involve indirect approaches. The judgment of a Division Bench of this Court in CIT v. Adidas India Marketing (P.…

M/S UNITED SPIRITS LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-7 , BANGALORE

In the result, ground 7 is allowed for statistical purposes

ITA 3091/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Nov 2022AY 2014-15

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(Tp)A No.3091/Bang/2018 : Asst.Year 2014-2015 M/S.United Spirits Limited The Joint Commissioner Of 6Th Floor, Ub Towers, Income-Tax, Special Range-7 V. Bangalore. # 24 Vittal Mallya Road Bangalore – 560 001. Pan : Aaccm8043J. (Appellant) (Respondent)

For Appellant: Sri.Percy Pardiwala, Senior Counsel and Sri.Ankur Pai, AdvocateFor Respondent: Sri. Manjunath Karkihalli, CIT –DR
Section 115PSection 143(2)Section 143(3)Section 14ASection 234BSection 36(1)(iii)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM IT(TP)A No.3091/Bang/2018 : Asst.Year 2014-2015 M/s.United Spirits Limited The Joint Commissioner of 6th Floor, UB Towers, Income-tax, Special Range-7 v. Bangalore. # 24 Vittal Mallya Road Bangalore – 560 001. PAN : AACCM8043J. (Appellant) (Respondent) Appellant by : Sri.Percy Pardiwala, Senior Counsel and Sri.Ankur Pai, Advocate Respondent by : Sri. Manjunath Karkihalli, CIT –DR Date of Pronouncement : 22.11.2022 Date of Hearing : 17.11.2022 O R D E R Per George George K, JM : This…

M/S UNITED BREWERIES LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

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

ITA 481/BANG/2018[2012-13]Status: DisposedITAT Bangalore11 Nov 2022AY 2012-13

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.K.Sankar Ganesh, JCIT –DR
Section 115JSection 143(2)Section 143(3)Section 14ASection 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.481/Bang/2018 : Asst.Year 2012-2013 M/s.United Breweries Limited The Deputy Commissioner of Level-4, UB Tower, UB City Income-tax, Circle 7(1)(1) v. No.24, Vittal Mallya Road Bangalore. Bangalore – 560 001. PAN : AAACU6053C. (Assessee) (Respondent) Assessee by : Sri.K.R.Vasudevan, Advocate Respondent by : Sri.K.Sankar Ganesh, JCIT –DR Date of Pronouncement : 11.11.2022 Date of Hearing : 02.11.2022 O R D E R Per George George K, JM : This appeal at the instance of the assessee is dir…

M/S. UNITED SPIRITS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BENGALURU

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

ITA 2701/BANG/2017[2013-14]Status: DisposedITAT Bangalore04 Apr 2022AY 2013-14

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2701/Bang/2017 : Asst.Year 2013-2014 M/S.United Spirits Limited The Deputy Commissioner Of Ub Towers, Income-Tax, Circle 7(1)(1) V. No.24 Vittal Mallya Road Bangalore. Bangalore – 560 001. Pan : Aaccm8043J. (Appellant) (Respondent) Appellant By : Sri.Percy Pardiwala, Senior Advocate Respondent By : Sri.Pradeep Kumar, Cit-Dr Date Of Pronouncement : 05.04.2022 Date Of Hearing : 24.03.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 12.10.2017 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Engaged In The Manufacture & Sale Of Alcoholic Beverage. The Assessee Filed Its Return Of Income For The Assessment Year 2013-2014 On 28.11.2013 Which Was Selected For Scrutiny Assessment. During The Course Of Assessment, The Assessee’S Case Was Also Referred To The Transfer Pricing Officer (Tpo). The Tpo Vide Order Dated 26.10.2016, Recommended Transfer Pricing Adjustments. The A.O., Thereafter, Passed A Draft Assessment Order Dated 30.12.2016. 2 It(Tp)A No.2701/Bang/2017 M/S.United Spirits Limited.

For Appellant: Sri.Percy Pardiwala, Senior AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 143(3)Section 14ASection 234BSection 234CSection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.2701/Bang/2017 : Asst.Year 2013-2014 M/s.United Spirits Limited The Deputy Commissioner of UB Towers, Income-tax, Circle 7(1)(1) v. No.24 Vittal Mallya Road Bangalore. Bangalore – 560 001. PAN : AACCM8043J. (Appellant) (Respondent) Appellant by : Sri.Percy Pardiwala, Senior Advocate Respondent by : Sri.Pradeep Kumar, CIT-DR Date of Pronouncement : 05.04.2022 Date of Hearing : 24.03.2022 O R D E R Per George George K, JM : This appeal at the instance of the assessee is directed ag…

M/S. UNITED SPIRITS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

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

ITA 489/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 May 2020AY 2012-13

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadaleit(Tp)A No.489/Bang/2017 (Assessment Year: 2012-13) M/S. United Spirits Limited, Ub Towers, No.24, Vittal Mallya Road, Bangalore-560 001 ….Appellant Vs. Dy. Commissioner Of Income Tax, Circle 7(1)(1), Bangalore. ……Respondent. Assessee By: Shri Perci Pardiwala, Senior Advocate & Shri Ketan Ved, C.A. Revenue By: Shri Bipin C.N, Jcit (D.R) Date Of Hearing : 06.03.2020. Date Of Pronouncement : 29.05.2020. O R D E R Per Shri B.R. Baskaran, A.M. : The Assessee Has Filed This Appeal Challenging The Assessment Order Dated 31-01-2017 Passed By The Assessing Officer For Assessment Year 2012-13 Passed U/S 143(3) R.W.S 144C(13) Of The Act.

For Appellant: Shri Perci Pardiwala, Senior Advocate and Shri Ketan Ved, C.AFor Respondent: Shri Bipin C.N, JCIT (D.R)
Section 143(3)Section 144C(10)Section 144C(13)Section 14ASection 154Section 36(1)(iii)Section 92C

…re was to facilitate profits, as follows: (iii) that the sum of money was expended on the ground of commercial expediency and in order indirectly to facilitate the carrying on of the business of the assessee" In Smith Kline & French (India) Ltd. v. CIT [1992] 193 ITR 582/[1991] 59 Taxman 357 (Kar.), it was held that in normal commercial sense and in common parlance sales promotion and publicity are activities aimed at gaining goodwill in the market. They need not be confined to media propaganda but can involve indirect approaches. The judgment of a Division Bench of this Court in CIT v. Adidas India Marketing (P.…

LIVA HEALTHCARE LTD,MUMBAI vs. ASST CIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee in ITA No

ITA 945/MUM/2013[2009-10]Status: DisposedITAT Mumbai12 Sept 2016AY 2009-10

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 904/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) The Assistant Commissioner Liva Healthcare Limited बनाम/ Of Income Tax, Circle 6(3), Shivsagar Estate, V. Room No. 522, 5 Th Floor, ‘A’ Block, Aayakar Bhavan, M K Road, Dr. Annie Basant Road Mumbai-400020 Worli, Mumbai-400 018 "थायी लेखा सं./Pan : Aaafw0040N (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri B.V.Jhaveri
Section 143(3)Section 37

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 904/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) The Assistant Commissioner Liva Healthcare Limited बनाम/ of Income Tax, Circle 6(3), Shivsagar Estate, v. Room No. 522, 5 th Floor, ‘A’ Block, Aayakar Bhavan, M K Road, Dr. Annie Basant Road Mumbai-400020 Worli, Mumbai-400 018 "थायी लेखा सं./PAN : AAAFW0040N (अपीलाथ" /Appellant) .. (""यथ" / Respondent) आयकर अपील सं./I.T.A. No. 945/Mum/2013 ("नधा"रण वष" /…

ACIT CIR 6(3), MUMBAI vs. LIVA HEALTHCARE LTD, MUMBAI

In the result, appeals filed by the assessee in ITA No

ITA 904/MUM/2013[2009-10]Status: DisposedITAT Mumbai12 Sept 2016AY 2009-10

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 904/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) The Assistant Commissioner Liva Healthcare Limited बनाम/ Of Income Tax, Circle 6(3), Shivsagar Estate, V. Room No. 522, 5 Th Floor, ‘A’ Block, Aayakar Bhavan, M K Road, Dr. Annie Basant Road Mumbai-400020 Worli, Mumbai-400 018 "थायी लेखा सं./Pan : Aaafw0040N (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri B.V.Jhaveri
Section 143(3)Section 37

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 904/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) The Assistant Commissioner Liva Healthcare Limited बनाम/ of Income Tax, Circle 6(3), Shivsagar Estate, v. Room No. 522, 5 th Floor, ‘A’ Block, Aayakar Bhavan, M K Road, Dr. Annie Basant Road Mumbai-400020 Worli, Mumbai-400 018 "थायी लेखा सं./PAN : AAAFW0040N (अपीलाथ" /Appellant) .. (""यथ" / Respondent) आयकर अपील सं./I.T.A. No. 945/Mum/2013 ("नधा"रण वष" /…

CIT vs. MODI REVLON PVT LTD

ITA/1450/2010HC Delhi29 Aug 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 40A

…facilitate profits, as follows: (iii) that the sum of money was expended on the ground of commercial expediency and in order indirectly to facilitate the carrying on of the business of the assessee” In Smith Kline and French (India) Ltd. vs. CIT, (1992) 193 ITR 582 (Karnataka), it was held that in normal commercial sense and in common parlance sales promotion and publicity are activities aimed at gaining goodwill in the market. They need not be confined to media propaganda but can involve indirect approaches. The judgment of a Division Bench of this Court in Commissioner of Income Tax v Adidas India Ma…

T & T Motors Ltd

ITA/899/2010HC Delhi24 Jan 2012
Section 115WSection 260A

…and treated as sales promotion or publicity expenses. 2012:DHC:495-DB ITA 899/2010 Page 8 of 15 14. In Smith Kline and French (India) Ltd. vs. CIT, (1992) 193 ITR 582 (Karnataka), it has been held that in normal commercial sense and in common parlance sales promotion and publicity are activities to gain goodwill in market. These need not be confined to the act of media propaganda but can involve indirect approaches. In CIT vs. Statesman Ltd. (1992) 198 ITR 582 (Cal.), it was observed that the term ‘sales…

Smith Kline & French (India) Ltd. v. CIT (193 ITR 582) — Cited in 13 Judgments | BharatTax