Torrent India Pvt. Ltd. v. CIT

35 Taxmann.com 300High Court2013#3276 most cited

What is Torrent India Pvt. Ltd. v. CIT authority for?

Excess Dividend Distribution Tax (DDT) paid by a company is refundable to the assessee, even though Section 115-O(4) states DDT is a final payment.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

Torrent India Pvt. Ltd. v. CIT · section 115-O · Dividend Distribution Tax · DDT refund · excess DDT paid · final payment of tax · CIT(A) decision · Gujarat High Court

Sections most often in play

Section 115JBSection 244ASection 115-OSection 115USection 14ASection 154Section 271(1)(c)Section 36(1)(vii)

Issues it is cited on

section 50(1)section 80absection 70(2)section 54esection 80msection 10(15)section 10(33)section 14a(1)section 54ecscientific research expendituresection 36(1)(viii)long-term capital asset

Judgments citing Torrent India Pvt. Ltd. v. CIT

Hdfc Bank Limited (As Successor to Housing Development Finance Corporation Ltd), Mumbai vs. The Addl CIT RG 1(1), Mumbai

ITA 4315/MUM/2007[2002-2003]Status: DisposedITAT Mumbai28 Jan 2025AY 2002-2003

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate and

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos.3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos.2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos.1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Years: 201…

DCIT Cir 1(1), Mumbai vs. M/S Housing Developement Finance Corporation Ltd, Mumbai

In the result, appeals of both, assessee and revenue are decided

ITA 4161/MUM/2007[2002-2003]Status: DisposedITAT Mumbai28 Jan 2025AY 2002-2003

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate and
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.4315 and 4316/MUM/2007 Assessment Years: 2002-03 and 2003-04 ITA Nos.3861 and 3862/Mum/2009 Assessment Years: 2004-05 and 2005-06 ITA Nos.5033/Mum/2010, 5442/Mum/2011, 2868/Mum/2012 Assessment Years: 2006-07 to 2008-09 ITA Nos.2093, 5885, 2609, 2610 and 4983/Mum/2017 Assessment Years: 2009-10 to 2013-14 ITA Nos.2665 and 2666/Mum/2024 Assessment Years: 2014-15 and 2015-16 ITA Nos.1890, 1891, 1892, 1893 and 3717/Mum/2023 and Assessment Years: 201…

Deloitte & Touche Assurance & Enterprise Risk Services India Private Limited, Hyderabad vs. DCIT, Circle-8(1), Hyderabad

In the result, both the appeals are allowed

ITA 342/HYD/2023[2018-19]Status: DisposedITAT Hyderabad18 Jun 2024AY 2018-19

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri SP. Chidambaram, ARFor Respondent: Shri Kumar Pranav, CIT-DR
Section 135Section 135(5)Section 30Section 37Section 37(1)Section 80GSection 80G(2)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं निर्धारण वर्ा / अपीलधर्थी / प्रत्‍यर्थी / / ITA-TP No. A.Y. Appellant Respondent Deputy Deloitte Tax Services Commissioner of India Private Limited, 341/Hyd/2023 2018-19 Income Tax, Hyderabad Circle-8(1), [PAN: AABCD9771F] Hyderabad Deloitte & Touche Deputy Assurance & Commissioner of Enterprise Risk 342/Hyd/2023 2018-19 Income Tax, Services India Private Circle-8(1), Limited, Hyderabad Hyderabad [PAN: AAB…

Deloittee Tax Services India Private Limited, Hyderabad vs. DCIT, Circle-8(1), Hyderabad

In the result, both the appeals are allowed

ITA 341/HYD/2023[2018-19]Status: DisposedITAT Hyderabad18 Jun 2024AY 2018-19

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri SP. Chidambaram, ARFor Respondent: Shri Kumar Pranav, CIT-DR
Section 135Section 135(5)Section 30Section 37Section 37(1)Section 80GSection 80G(2)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं निर्धारण वर्ा / अपीलधर्थी / प्रत्‍यर्थी / / ITA-TP No. A.Y. Appellant Respondent Deputy Deloitte Tax Services Commissioner of India Private Limited, 341/Hyd/2023 2018-19 Income Tax, Hyderabad Circle-8(1), [PAN: AABCD9771F] Hyderabad Deloitte & Touche Deputy Assurance & Commissioner of Enterprise Risk 342/Hyd/2023 2018-19 Income Tax, Services India Private Circle-8(1), Limited, Hyderabad Hyderabad [PAN: AAB…

J.B.Chemicals & Pharmaceuticals Ltd., Mumbai vs. DCIT -CC -2(1), Mumbai

The appeals of the assessee are partly allowed

ITA 2009/MUM/2019[2013-14]Status: DisposedITAT Mumbai27 Jun 2023AY 2013-14

Bench: Shri Aby T. Varkey () & Ms. Padmavathy S. ()

Section 234ASection 234CSection 35

…1 2008 & 2009/Mum/2019 ITA 4656 & 4657/M/2018 J.B. Chemicals & Pharmaceuticals Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2008/Mum/2019 - AY 2012-13 I.T.A. No.2009/Mum/2019 - AY 2013-14 I.T.A. No.4656/Mum/2018 - AY 2014-15 I.T.A. No.4657/Mum/2018 - AY 2015-16 J.B. Chemicals & Pharmaceuticals vs Dy.CIT, Circle-2(1), Mumbai 8th Floor, Pratishtha Bhawan Ltd, Neelam Centre, “B”Wing, 4th Old CGO Annexe, M.K. Road Floor, Hind Cycle Road, Worli, Mumbai-400 020 Mumbai-400 030 PAN : AAACJ1482G APPELLAN…

J.B.Chemicals & Pharmaceuticals Ltd., Mumbai vs. DCIT -CC -2(1), Mumbai

The appeals of the assessee are partly allowed

ITA 2008/MUM/2019[2012-13]Status: DisposedITAT Mumbai27 Jun 2023AY 2012-13

Bench: Shri Aby T. Varkey () & Ms. Padmavathy S. ()

Section 234ASection 234CSection 35

…1 2008 & 2009/Mum/2019 ITA 4656 & 4657/M/2018 J.B. Chemicals & Pharmaceuticals Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2008/Mum/2019 - AY 2012-13 I.T.A. No.2009/Mum/2019 - AY 2013-14 I.T.A. No.4656/Mum/2018 - AY 2014-15 I.T.A. No.4657/Mum/2018 - AY 2015-16 J.B. Chemicals & Pharmaceuticals vs Dy.CIT, Circle-2(1), Mumbai 8th Floor, Pratishtha Bhawan Ltd, Neelam Centre, “B”Wing, 4th Old CGO Annexe, M.K. Road Floor, Hind Cycle Road, Worli, Mumbai-400 020 Mumbai-400 030 PAN : AAACJ1482G APPELLAN…

J.B. Chemicals and Pharmaceutical Ltd, Mumbai vs. DCIT Cen Cir 2(1), Mumbai

The appeals of the assessee are partly allowed

ITA 4657/MUM/2018[2015-16]Status: DisposedITAT Mumbai27 Jun 2023AY 2015-16

Bench: Shri Aby T. Varkey () & Ms. Padmavathy S. ()

Section 234ASection 234CSection 35

…1 2008 & 2009/Mum/2019 ITA 4656 & 4657/M/2018 J.B. Chemicals & Pharmaceuticals Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2008/Mum/2019 - AY 2012-13 I.T.A. No.2009/Mum/2019 - AY 2013-14 I.T.A. No.4656/Mum/2018 - AY 2014-15 I.T.A. No.4657/Mum/2018 - AY 2015-16 J.B. Chemicals & Pharmaceuticals vs Dy.CIT, Circle-2(1), Mumbai 8th Floor, Pratishtha Bhawan Ltd, Neelam Centre, “B”Wing, 4th Old CGO Annexe, M.K. Road Floor, Hind Cycle Road, Worli, Mumbai-400 020 Mumbai-400 030 PAN : AAACJ1482G APPELLAN…

J.B. Chemicals and Pharmaceutical Ltd, Mumbai vs. DCIT Cen Cir 2(1), Mumbai

The appeals of the assessee are partly allowed

ITA 4656/MUM/2018[2014-15]Status: DisposedITAT Mumbai27 Jun 2023AY 2014-15

Bench: Shri Aby T. Varkey () & Ms. Padmavathy S. ()

Section 234ASection 234CSection 35

…1 2008 & 2009/Mum/2019 ITA 4656 & 4657/M/2018 J.B. Chemicals & Pharmaceuticals Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2008/Mum/2019 - AY 2012-13 I.T.A. No.2009/Mum/2019 - AY 2013-14 I.T.A. No.4656/Mum/2018 - AY 2014-15 I.T.A. No.4657/Mum/2018 - AY 2015-16 J.B. Chemicals & Pharmaceuticals vs Dy.CIT, Circle-2(1), Mumbai 8th Floor, Pratishtha Bhawan Ltd, Neelam Centre, “B”Wing, 4th Old CGO Annexe, M.K. Road Floor, Hind Cycle Road, Worli, Mumbai-400 020 Mumbai-400 030 PAN : AAACJ1482G APPELLAN…

DCIT, Circle-1(1)(2), Ahmedabad vs. M/S. Cadila Healthcare Ltd., Ahmedabad

In the result, Ground No. 2 and 3 of the Department’s appeal are dismissed

ITA 1764/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad09 Sept 2022AY 2010-11
For Appellant: Shri Mukesh Patel, A.R. &For Respondent: Shri Atul Pandey, Sr. D.R
Section 115Section 143(1)Section 143(3)Section 154

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2010-11 The DCIT M/s. Cadila Healthcare Circle-1(1)(2), Ltd., Zydus Tower, Ahmedabad Vs Opp. Iskcon Temple, (Appellant) Satellite Cross Roads, Ahmedabad PAN: AAACC6253G (Respondent) Assessee by: Shri Mukesh Patel, A.R. & Shri Jagar Patel, A.R. Revenue by: Shri Atul Pandey, Sr. D.R. Date of hearing : 21-06-2022 Date of pronouncement : 09-09-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee ag…

The Tata Power Company Ltd, Mumbai vs. Dy CIT Circle-2(3)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 7707/MUM/2019[2012-13]Status: DisposedITAT Mumbai02 Aug 2021AY 2012-13

Bench: Him By Holding It To Be Dismissed On The Ground That The Refund Under Section 237 Is Not A Mistake Which Could Be Considered As Apparent From Record Identifiable Under Section 154 Of The Act. 2. The Learned Cit(A) Erred In Dismissing The Appeal By Holding It To Be Not Legally Tenable Ignoring The Fact That The Appeal Was Filed Before Him Challenging The Order Dated 30 November 2018 Passed By The Deputy Commissioner Of Income-Tax, Circle 2(3)(1), Mumbai (Dcit) Under Section 154 Of The Act Who Was Subordinate To Him. 3. The Learned Cit(A) Held In Not Directing The Dcit To Grant Refund Of The Additional Ddt Paid To The Extent Of Rs. 98,14,515. Alternatively, The Learned

Section 115JSection 14ASection 154Section 234CSection 237Section 240Section 244Section 263

…THE INCOME TAX APPELLATE TRIBUNAL “E” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Pavankumar Gadale (JM) I.T.A. No. 7707/Mum/2019 (Assessment Year 2012-13) Vs. DCIT, Circle The Tata Power Company Ltd. Corporate Centre B 2(3)(1) 34 Sant Tukaram Road Room No. 552 Carnac Bunder, Mumbai-09 Aayakar Bhavan M.K. Road PAN : AAACT0054A Mumbai-400020. (Appellant) (Respondent) Assessee by Shri Nitesh Joshi & Shri Sukhsagar Syal Department by Shri Vijaykumar Menon Date of Hearing 08.06.2021 Date of Pronouncement 02.08.2021 O R D E R Per Shamim Yahya (AM) :- This appeal by the assessee is directed against the order of…

Pepsico India Holdings Pvt. Ltd., Gurgaon vs. ACIT, Central Circle- 7, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 6582/DEL/2017[2013-14]Status: DisposedITAT Delhi03 Dec 2018AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

M/S Pepsico India Holdings Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 4518/DEL/2016[2011-12]Status: DisposedITAT Delhi03 Dec 2018AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

M/S Pepsico India Holdings Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 4517/DEL/2016[2010-11]Status: DisposedITAT Delhi03 Dec 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

M/S Pepsico India Holdings Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 4516/DEL/2016[2010-11]Status: DisposedITAT Delhi03 Dec 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

M/S. Pepsi Foods Limited, Gurgaon vs. ACIT, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 1044/DEL/2014[2009-10]Status: DisposedITAT Delhi03 Dec 2018AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

Pepsi Foods Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 2511/DEL/2013[2008-09]Status: DisposedITAT Delhi03 Dec 2018AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…