United Breweries Ltd. v. Income Tax Officer

155 ITD 482Income Tax Appellate Tribunal#22771 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2019.

Judgments citing United Breweries Ltd. v. Income Tax Officer

Pernod Ricard India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the recalled matter of the appeal in ITA No

ITA 914/DEL/2015[2011-12]Status: DisposedITAT Delhi10 Jul 2019AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 144C(13)Section 194HSection 40

…to the separate commission amount allowed to the Sales Promoters. The learned counsel submitted that identical payment of reimbursement have been held by the Tribunal, Visakhapatnam bench in the case of United Breweries Ltd. Vs. Income Tax Officer reported in 155 ITD 482 as ‘trade discount’ in the nature of sales promotion and not falling under the category of ‘commission’ within the scope of section 194H of the Act. The learned counsel 5 ITA Nos. 910 to 914/Del./2015 submitted that Hon’ble High Court of Andhra Pradesh and Telangana has upheld the above order of the Tribunal on the ground that there was no rela…

Pernod Ricard India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the recalled matter of the appeal in ITA No

ITA 912/DEL/2015[2009-10]Status: DisposedITAT Delhi10 Jul 2019AY 2009-10

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 144C(13)Section 194HSection 40

…to the separate commission amount allowed to the Sales Promoters. The learned counsel submitted that identical payment of reimbursement have been held by the Tribunal, Visakhapatnam bench in the case of United Breweries Ltd. Vs. Income Tax Officer reported in 155 ITD 482 as ‘trade discount’ in the nature of sales promotion and not falling under the category of ‘commission’ within the scope of section 194H of the Act. The learned counsel 5 ITA Nos. 910 to 914/Del./2015 submitted that Hon’ble High Court of Andhra Pradesh and Telangana has upheld the above order of the Tribunal on the ground that there was no rela…

Pernod Ricard India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the recalled matter of the appeal in ITA No

ITA 911/DEL/2015[2008-09]Status: DisposedITAT Delhi10 Jul 2019AY 2008-09

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 144C(13)Section 194HSection 40

…to the separate commission amount allowed to the Sales Promoters. The learned counsel submitted that identical payment of reimbursement have been held by the Tribunal, Visakhapatnam bench in the case of United Breweries Ltd. Vs. Income Tax Officer reported in 155 ITD 482 as ‘trade discount’ in the nature of sales promotion and not falling under the category of ‘commission’ within the scope of section 194H of the Act. The learned counsel 5 ITA Nos. 910 to 914/Del./2015 submitted that Hon’ble High Court of Andhra Pradesh and Telangana has upheld the above order of the Tribunal on the ground that there was no rela…

United Breweries Ltd. v. Income Tax Officer (155 ITD 482) — Cited in 3 Judgments | BharatTax