Whirlpool of India Ltd. v. DCIT

381 ITR 154High Court2016#883 most cited

What is Whirlpool of India Ltd. v. DCIT authority for?

Advertisement, Marketing, and Promotion (AMP) expenditure incurred by an Indian entity directly benefits its own business and cannot be automatically treated as an international transaction for global brand building by associated enterprises without specific statutory provisions or proper analysis.

119

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

Whirlpool of India Ltd. · section 92B · section 92C · section 92F(v) · AMP expenditure · bright line test · international transaction · brand building · transfer pricing adjustment · functional analysis

Sections most often in play

Section 143(3)Section 92BSection 144BSection 234BSection 92CSection 92CA(3)Section 92FSection 10B
Read the full judgment

Issues it is cited on

bright line testsection 92f(v)amp expendituresection 92ffunctional analysissection 92(1)comparable uncontrolled price methodsection 92c(3)cost plus methodprofit split methodsection 92bsection 92b(1)

Judgments citing Whirlpool of India Ltd. v. DCIT

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)

…tion vis-à-vis incurrence of AMP expenses, which was not discharged by the TPO in the present case. He also placed reliance on few other decisions of the Hon’ble High Court of Delhi that have upheld the same proposition: Whirlpool of India Ltd vs. DCIT [2016] 381 ITR 154; Bausch & Lomb Eyecare (India) Pvt Ltd vs. ACIT [2016] 381 ITR 227; Honda Siel Power Products Ltd vs. DCIT [2016] 283 CTR 322. Thereafter, the he brought our attention towards a decision of coordinate bench of this Tribunal passed in the case of Goodyear India Ltd vs. DCIT [ITA No. 5650/Del/2011]. He submitted that the Revenue in this case as wel…

Wrigley India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the assessee are allowed accordingly

ITA 656/DEL/2015[2010-11]Status: DisposedITAT Delhi25 Sept 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishiwrigley India Pvt. Ltd, Vs. Dcit, 206, Okhla Industrial Estate, Circle-27(2), Phase-Iii, New Delhi New Delhi Pan: Aaacw1789P (Appellant) (Respondent)

For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Shri Sanjai Kumar Yadav, Sr
Section 143Section 143(3)Section 144CSection 92BSection 92F

…016] 237 Taxman 304 (Delhi) Wrigley India Pvt. Ltd Vs DCIT, Bright Line Test (BLT) is not a valid method for either determining existence of international transaction or for determination of ALP of such transaction. iii. CIT vs. Whirlpool of India Ltd. [2016] 381 ITR 154 (Delhi) Where revenue has been unable to demonstrate by some tangible material that there is an international transaction involving AMP expenses between Indian subsidiary and foreign parent, revenue cannot proceed to determine ALP of AMP expenses by inferring existence of an international transaction based on bright line test. iv. Valvoline Cummi…

The Pr. Commissioner of Income Tax -6 vs. Mary Kay Cosmetic Pvt. Ltd

ITA/1010/2018HC Delhi18 Sept 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 260ASection 37(1)

…of the Act is covered against the Revenue by decision of this Court in Sony Ericsson Mobile Communications India Pvt. Ltd. vs. Commissioner of Income Tax - III, (2015) 374 ITR 118 (Delhi) and Commissioner of Income Tax vs. Whirlpool of India Ltd., (2016) 381 ITR 154 (Delhi). In Sony Ericsson Mobile Communications India Pvt. Ltd. (supra), a decision authored by one of us (Sanjiv Khanna, J.), "Bright Line Method" has been disapproved and rejected. 9. We have examined the Assessment Order and do not find any good ground and reason given therein to treat advertisement and sales ITA No.1010/2018 Page…

M/S. Moet Hennessy India Pvt. Ltd., Mumbai vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1906/DEL/2014[2009-10]Status: DisposedITAT Delhi23 Aug 2018AY 2009-10
Section 143(3)

…ion cannot be a matter of inference or deduction. In support of this proposition, he relies upon the judgment of Hon’ble jurisdictional High Court in the cases of Maruti Suzuki India Ltd Vs CIT [(2016) 381 ITR 117 (Del)], CIT Vs Whirlpool of India Ltd [(2016) 381 ITR 154 (Del)] and Bausch and Lamb Eyecare India Pvt Ltd Vs ACIT [(2016) 65 taxmann.com 141 (Delhi)]. In support of the proposition that the Tribunal should determine existence of international transaction when all the material facts are on record, the case should not be remitted back to the TPO for that purpose, learned counsel for the assessee relies u…

Canon India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

Appeal is dismissed

ITA 832/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Aug 2018AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92B

…venue definitely shows that the Assessee was obliged to incur AMP expenses of certain level for promoting its AE’s Brand, an international transaction cannot be inferred. The Ld. AR relied on the following decisions: • Maruti Suzuki India Ltd. vs. CIT (2016) 381 ITR 154 (Del) • CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Del) • Honda Siel Power Products (2016) 283 CTR 322 (Del) • Bausch & Lomb Eyecare (India) (P) Ltd. vs. ACIT (2016) 381 ITR 227 (Del) • Widex India Pvt. Ltd. vs ACIT: [2017] 78 taxmann.com 348 (Chandigarh - Trib.) • Nippon Paint India Pvt vs ACIT: [2017] 79 taxmann.com 8 (Chennai - Trib.)…

DCIT, New Delhi vs. M/S. Canon India Pvt. Ltd., Gurgaon

Appeal is dismissed

ITA 1052/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Aug 2018AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92B

…venue definitely shows that the Assessee was obliged to incur AMP expenses of certain level for promoting its AE’s Brand, an international transaction cannot be inferred. The Ld. AR relied on the following decisions: • Maruti Suzuki India Ltd. vs. CIT (2016) 381 ITR 154 (Del) • CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Del) • Honda Siel Power Products (2016) 283 CTR 322 (Del) • Bausch & Lomb Eyecare (India) (P) Ltd. vs. ACIT (2016) 381 ITR 227 (Del) • Widex India Pvt. Ltd. vs ACIT: [2017] 78 taxmann.com 348 (Chandigarh - Trib.) • Nippon Paint India Pvt vs ACIT: [2017] 79 taxmann.com 8 (Chennai - Trib.)…

DCIT, New Delhi vs. M/S. Canon India Pvt. Ltd., Gurgaon

Appeal is dismissed

ITA 2275/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Aug 2018AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92B

…venue definitely shows that the Assessee was obliged to incur AMP expenses of certain level for promoting its AE’s Brand, an international transaction cannot be inferred. The Ld. AR relied on the following decisions: • Maruti Suzuki India Ltd. vs. CIT (2016) 381 ITR 154 (Del) • CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Del) • Honda Siel Power Products (2016) 283 CTR 322 (Del) • Bausch & Lomb Eyecare (India) (P) Ltd. vs. ACIT (2016) 381 ITR 227 (Del) • Widex India Pvt. Ltd. vs ACIT: [2017] 78 taxmann.com 348 (Chandigarh - Trib.) • Nippon Paint India Pvt vs ACIT: [2017] 79 taxmann.com 8 (Chennai - Trib.)…

Canon India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

Appeal is dismissed

ITA 1405/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Aug 2018AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92B

…venue definitely shows that the Assessee was obliged to incur AMP expenses of certain level for promoting its AE’s Brand, an international transaction cannot be inferred. The Ld. AR relied on the following decisions: • Maruti Suzuki India Ltd. vs. CIT (2016) 381 ITR 154 (Del) • CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Del) • Honda Siel Power Products (2016) 283 CTR 322 (Del) • Bausch & Lomb Eyecare (India) (P) Ltd. vs. ACIT (2016) 381 ITR 227 (Del) • Widex India Pvt. Ltd. vs ACIT: [2017] 78 taxmann.com 348 (Chandigarh - Trib.) • Nippon Paint India Pvt vs ACIT: [2017] 79 taxmann.com 8 (Chennai - Trib.)…

Asst CIT 10(3) (OSD), Mumbai vs. Colgate Palmolive (I) Ltd, Mumbai

ITA 6073/MUM/2014[2007-08]Status: DisposedITAT Mumbai04 May 2018AY 2007-08

Bench: Shri Mahavir Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No. 6073/Mum/2014 & Cross Objection No.243/Mum/2014 (िनधा"रणवष" / Assessment Year: 2007-08) Assistant Commissioner Of Colgate Palmolive (India) Limited Colgate Research Centre Income Tax 10(3) (Osd) बनाम/ Main Street Room No.403,4Th Floor Hiranandani Gardens, Powai Vs. Aaykar Bhavan Mumbai – 400 076 Mumbai – 400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-4309-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No. 2778/Mum/2011 & Cross Objection No.126/Mum/2011 (िनधा"रणवष" / Assessment Year: 2005-06) Colgate Palmolive (India) Limited Assistant Commissioner Of Colgate Research Centre Income Tax 10(3) बनाम/ Main Street Room No.451,4Th Floor Hiranandani Gardens, Powai Vs. Aaykar Bhavan, M.K.Road Mumbai – 400 076 Mumbai – 400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-4309-B (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Arvind V. Sonde, Ld. ARFor Respondent: V. Jenardhanan, Ld. DR
Section 143(3)Section 41(1)Section 92C

…question of law. Thus, not entertained. 5.5 Similar view has been taken by Hon’ble Delhi High Court in catena of subsequent decisions, few of which are as follows:- (i) Maruti Suzuki India Ltd. v. CIT 2015 64 Taxmnn.com 150 (ii) CIT v. Whirlpool of India Ltd. 381 ITR 154 (iii) Bausch & Lomb Eyecare (India) (P.) Ltd. v. Addl.CIT 381 ITR 237 CO.Nos.243/Mum/2014 & 126/Mum/2011 Colgate Palmolive (India) Limited Assessment Years : 2005-06 & 2007-08 (iv) Yum Restaurants (India) (P.) Ltd. v. ITO 380 ITR 637 In the above-mentioned decisions, it has categorically been held that in the absence of agreement between the ass…

ACIT 10(3), Mumbai vs. Colgate Palm Olive (I) Ltd, Navi Mumbai

ITA 2778/MUM/2011[2005-06]Status: DisposedITAT Mumbai04 May 2018AY 2005-06

Bench: Shri Mahavir Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No. 6073/Mum/2014 & Cross Objection No.243/Mum/2014 (िनधा"रणवष" / Assessment Year: 2007-08) Assistant Commissioner Of Colgate Palmolive (India) Limited Colgate Research Centre Income Tax 10(3) (Osd) बनाम/ Main Street Room No.403,4Th Floor Hiranandani Gardens, Powai Vs. Aaykar Bhavan Mumbai – 400 076 Mumbai – 400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-4309-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No. 2778/Mum/2011 & Cross Objection No.126/Mum/2011 (िनधा"रणवष" / Assessment Year: 2005-06) Colgate Palmolive (India) Limited Assistant Commissioner Of Colgate Research Centre Income Tax 10(3) बनाम/ Main Street Room No.451,4Th Floor Hiranandani Gardens, Powai Vs. Aaykar Bhavan, M.K.Road Mumbai – 400 076 Mumbai – 400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-4309-B (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Arvind V. Sonde, Ld. ARFor Respondent: V. Jenardhanan, Ld. DR
Section 143(3)Section 41(1)Section 92C

…question of law. Thus, not entertained. 5.5 Similar view has been taken by Hon’ble Delhi High Court in catena of subsequent decisions, few of which are as follows:- (i) Maruti Suzuki India Ltd. v. CIT 2015 64 Taxmnn.com 150 (ii) CIT v. Whirlpool of India Ltd. 381 ITR 154 (iii) Bausch & Lomb Eyecare (India) (P.) Ltd. v. Addl.CIT 381 ITR 237 CO.Nos.243/Mum/2014 & 126/Mum/2011 Colgate Palmolive (India) Limited Assessment Years : 2005-06 & 2007-08 (iv) Yum Restaurants (India) (P.) Ltd. v. ITO 380 ITR 637 In the above-mentioned decisions, it has categorically been held that in the absence of agreement between the ass…

Maruti Suzuki India Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee is allowed in part for statistical purposes

ITA 6021/DEL/2012[2008-09]Status: DisposedITAT Delhi09 Nov 2017AY 2008-09

Bench: Shri N.K. Saini & Shri K.N. Charry

Section 143(3)Section 144CSection 144C(5)Section 14ASection 35DSection 43BSection 92C

…eement or arrangement for allocation of apportionment of such AMP expenses incurred by the appellant for benefit of the associated enterprise. 15.2. By placing reliance on the decision of the Hon’ble Delhi High Court in case of Whirlpool of India Ltd vs DCIT 381 ITR 154 Ld. AR submitted that in this case too it was held that there should be some tangible evidence on record to demonstrate that there exists an international transaction in relation with incurring of AMP expenses for development of brand owned by the associated enterprises and in the absence of such transaction there is no question of undertaking an…

DCIT, New Delhi vs. M/S Segram India Pvt. Ltd., New Delhi

ITA 3811/DEL/2009[2004-05]Status: DisposedITAT Delhi02 May 2017AY 2004-05

Bench: Shri J.S. Reddy & Shri Sudhanshu Srivastavaay: 2004-05 Ay: 2005-06

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Shri T.M. Shivakumar, CIT DR
Section 115JSection 92C(2)

…ly submitted that the CIT (A) is well reasoned and in tune with the recent developments in law on the issue of AMP expenses. Hon’ble jurisdictional Delhi High Court, in the case of Maruti Suzuki India Ltd. vs. CIT 381 ITR 117, Whirlpool of India Ltd. vs. DCIT 381 ITR 154 and Bausch & Lomb Eyecare (India) Pvt. Ltd. vs. ACIT 381 ITR 227 has clearly laid down the jurisprudence on the issue of AMP expenses undertaken by a manufacturer and hence are squarely applicable to Appellant’s case as well. 6. Such decisions have been followed by the Hon’ble Delhi Tribunal in the case of Goodyear India Ltd. vs. DCIT [2016] 70…

Pernod Richard India Pvt. Ltd, Gurgaon vs. DCIT, New Delhi

ITA 3525/DEL/2009[2004-05]Status: DisposedITAT Delhi02 May 2017AY 2004-05

Bench: Shri J.S. Reddy & Shri Sudhanshu Srivastavaay: 2004-05 Ay: 2005-06

For Appellant: S/Shri Deepak Chopra,Adv.,Harpreet Singh, Adv., Anmol Anand, AdvFor Respondent: S/Shri T.M. Shivakumar, CIT DR, B. Ramanjaneyulu, Sr.DR
Section 115JSection 92C(2)

…ly submitted that the CIT (A) is well reasoned and in tune with the recent developments in law on the issue of AMP expenses. Hon’ble jurisdictional Delhi High Court, in the case of Maruti Suzuki India Ltd. vs. CIT 381 ITR 117, Whirlpool of India Ltd. vs. DCIT 381 ITR 154 and Bausch & Lomb Eyecare (India) Pvt. Ltd. vs. ACIT 381 ITR 227 has clearly laid down the jurisprudence on the issue of AMP expenses undertaken by a manufacturer and hence are squarely applicable to Appellant’s case as well. 6. Such decisions have been followed by the Hon’ble Delhi Tribunal in the case of Goodyear India Ltd. vs. DCIT [2016] 70…

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

ITA 2770/DEL/2011[2005-06]Status: DisposedITAT Delhi02 May 2017AY 2005-06

Bench: Shri J.S. Reddy & Shri Sudhanshu Srivastavaay: 2004-05 Ay: 2005-06

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Shri T.M. Shivakumar, CIT DR
Section 115JSection 92C(2)

…ly submitted that the CIT (A) is well reasoned and in tune with the recent developments in law on the issue of AMP expenses. Hon’ble jurisdictional Delhi High Court, in the case of Maruti Suzuki India Ltd. vs. CIT 381 ITR 117, Whirlpool of India Ltd. vs. DCIT 381 ITR 154 and Bausch & Lomb Eyecare (India) Pvt. Ltd. vs. ACIT 381 ITR 227 has clearly laid down the jurisprudence on the issue of AMP expenses undertaken by a manufacturer and hence are squarely applicable to Appellant’s case as well. 6. Such decisions have been followed by the Hon’ble Delhi Tribunal in the case of Goodyear India Ltd. vs. DCIT [2016] 70…

ACIT, New Delhi vs. Pernod Ricard (India) Pvt. Ltd., Gurgaon

ITA 2530/DEL/2011[2005-06]Status: DisposedITAT Delhi02 May 2017AY 2005-06

Bench: Shri J.S. Reddy & Shri Sudhanshu Srivastavaay: 2004-05 Ay: 2005-06

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Shri T.M. Shivakumar, CIT DR
Section 115JSection 92C(2)

…ly submitted that the CIT (A) is well reasoned and in tune with the recent developments in law on the issue of AMP expenses. Hon’ble jurisdictional Delhi High Court, in the case of Maruti Suzuki India Ltd. vs. CIT 381 ITR 117, Whirlpool of India Ltd. vs. DCIT 381 ITR 154 and Bausch & Lomb Eyecare (India) Pvt. Ltd. vs. ACIT 381 ITR 227 has clearly laid down the jurisprudence on the issue of AMP expenses undertaken by a manufacturer and hence are squarely applicable to Appellant’s case as well. 6. Such decisions have been followed by the Hon’ble Delhi Tribunal in the case of Goodyear India Ltd. vs. DCIT [2016] 70…

DDIT, Dehradun vs. Bg Exploration & Production India Ltd., Mumbai

In the result ground No. 2 of the appeal of the assessee is dismissed

ITA 2227/DEL/2014[2009-10]Status: DisposedITAT Delhi26 Apr 2017AY 2009-10

Bench: Shri I. C. Sudhir & Shri Prashant Maharishidy. Director Of Income Tax, Bg Exploration & Production India International Taxation, Ltd, Dehradun Bg House, Vs. Lake Boulevard Road, Hiranandani Business Park, Powai, Mumbai Pan: Aaace4569K (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Swain, CIT DR
Section 143(3)Section 144CSection 92

…ted that there is no „Transaction‟ as per section 92 F (v) and therefore there is no International transaction , which could be benchmarked. He further pressed into service the decision of Hon‟ble Delhi High Court in case of Whirlpool of India Ltd versus DCIT 381 ITR 154, Maruti Suzuki India Ltd versus CIT 381 ITR 117 and Honda seil power products Ltd versus DCIT 295 CTR 466. The LD AR stated that it is not a loan transaction and therefore cannot be an „international transaction‟. He further referred to fact that assessee in its cross objection is objecting even the amount upheld by the DRP on this ground. In thi…

M/S. Sis Live, Gurgaon vs. ACIT, New Delhi

In the result the ground No

ITA 1313/DEL/2015[2011-12]Status: DisposedITAT Delhi13 Feb 2017AY 2011-12

Bench: I.C.Sudhir & Shri Prashant Maharishisis Live Acit, C/O. Srbc & Associates Llp, Central Circle-17, Room No. Vs. Golf View Corporate Tower B, 356, E-2, Sector-42, Sector Road, Gurgaon Pan:Abrfs4787L (Appellant) (Respondent)

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Shri NC Swain, CIT DR (OSD)
Section 142(1)

…and hence on this ground also the TP adjustment is to be struck down. Reliance is placed on the recent decisions of the Hon'ble Delhi High Court in the cases of Maruti Suzuki India Ltd. v CIT, (2016) 381 ITR 117 and CIT v Whirlpool of India Pvt. Ltd., (2016) 381 ITR 154. The basic flaw in the approach of the TPO is that despite accepting the fact that the Appellant is following cash system of accounting and the fact that the Appellant had suo-moto not claimed expenses in respect of the said international transactions during the relevant assessment year, he proceeded Page 12 of 19 to determine the arm's length p…

Le Passage to India Tours & Travels Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, ITA No.1528/Del/2015 is partly allowed for statistical purposes

ITA 1529/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Sept 2015AY 2010-11

Bench: Shri N.K. Billaiya & Shri Suchitra Kamble[Assessment Year: 2009-10]

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI SUCHITRA KAMBLE, JUDICIAL MEMBER [Assessment Year: 2009-10] Le Passage to India Tours & Travels Pvt. DCIT, Ltd. Circle-4(1), E-29, Hauz Khas, New Delhi New Delhi PAN-AAACL8370K Appellant Respondent [Assessment Year: 2010-11] Le Passage to India Tours & Travels Pvt. DCIT, Ltd. Circle-4(1), E-29, Hauz Khas, New Delhi New Delhi PAN-AAACL8370K Appellant Respondent Assessee by Shri Ajay Vohra, Sr. Adv. Ms. Deepika Aggarwal Revenue by Shri Sanjay I Bara CIT-DR Date of Hearing 16/07/2019 Date of…

Le Passage to India Tours & Travels Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, ITA No.1528/Del/2015 is partly allowed for statistical purposes

ITA 2491/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Sept 2015AY 2009-10

Bench: Shri N.K. Billaiya & Shri Suchitra Kamble[Assessment Year: 2009-10]

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI SUCHITRA KAMBLE, JUDICIAL MEMBER [Assessment Year: 2009-10] Le Passage to India Tours & Travels Pvt. DCIT, Ltd. Circle-4(1), E-29, Hauz Khas, New Delhi New Delhi PAN-AAACL8370K Appellant Respondent [Assessment Year: 2010-11] Le Passage to India Tours & Travels Pvt. DCIT, Ltd. Circle-4(1), E-29, Hauz Khas, New Delhi New Delhi PAN-AAACL8370K Appellant Respondent Assessee by Shri Ajay Vohra, Sr. Adv. Ms. Deepika Aggarwal Revenue by Shri Sanjay I Bara CIT-DR Date of Hearing 16/07/2019 Date of…