Smithkline and French (India) Limited v. CIT

222 ITR 11High Court1996#23710 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2016.

Judgments citing Smithkline and French (India) Limited v. CIT

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" /…

T & T Motors Ltd

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

…bare minimum expenses to carry on the trade [which was followed in CIT vs. J&J Dechane 2012:DHC:495-DB ITA 899/2010 Page 9 of 15 Laboratories (P) Ltd., (1996) 222 ITR 11 (AP)] and expenditure under the head advertisement and publicity or sales promotion. 16. The object and purpose behind FBT and Section 115WB(2)(D) is different from Section 37(3A). Expenditure incurred as stipulated in clause (i) to (viii) have to be excluded and not to be treated as sales promotion expenditure including publicity. Clause (v…