Wrigley India Pvt Ltd. v. ACIT

114 DTR 1High Court2015#22047 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2017.

Judgments citing Wrigley India Pvt Ltd. v. ACIT

Inductotherm (India) Private Ltd., Ahmedabad vs. The Dy.CIT., Circle-2(1)(1), Ahmedabad

In the result, the assessee’s appeal for the assessment year 2011-12 is also partly allowed in the terms indicated above

ITA 243/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad24 May 2017AY 2010-11

…itive environment. All these differences render the comparison of products sold to AEs and non-AEs irrelevant. While on this issue, we may also usefully refer to the observations made by a coordinate bench, in the case of Wrigley India Pvt Ltd Vs ACIT [(2015) 114 DTR 1 (Del)], as follows: 13. The question that we must decide at the threshold is as to which is the most appropriate method of determining arm’s length price on the facts of this case. On this aspect of the matter, the dispute is confined to even narrower a question, i.e. whether or not CPM is the most appropriate method on the facts of this case, beca…

Inductotherm (India) Private Ltd., Ahmedabad vs. The Dy.CIT., Circle-4, Ahmedabad

In the result, the assessee’s appeal for the assessment year 2011-12 is also partly allowed in the terms indicated above

ITA 671/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad24 May 2017AY 2009-10

…itive environment. All these differences render the comparison of products sold to AEs and non-AEs irrelevant. While on this issue, we may also usefully refer to the observations made by a coordinate bench, in the case of Wrigley India Pvt Ltd Vs ACIT [(2015) 114 DTR 1 (Del)], as follows: 13. The question that we must decide at the threshold is as to which is the most appropriate method of determining arm’s length price on the facts of this case. On this aspect of the matter, the dispute is confined to even narrower a question, i.e. whether or not CPM is the most appropriate method on the facts of this case, beca…

Inductotherm (India) Private Ltd., Ahmedabad vs. The Jt.CIT., Range-4, Ahmedabad

In the result, the assessee’s appeal for the assessment year 2011-12 is also partly allowed in the terms indicated above

ITA 2609/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad24 May 2017AY 2008-09

…itive environment. All these differences render the comparison of products sold to AEs and non-AEs irrelevant. While on this issue, we may also usefully refer to the observations made by a coordinate bench, in the case of Wrigley India Pvt Ltd Vs ACIT [(2015) 114 DTR 1 (Del)], as follows: 13. The question that we must decide at the threshold is as to which is the most appropriate method of determining arm’s length price on the facts of this case. On this aspect of the matter, the dispute is confined to even narrower a question, i.e. whether or not CPM is the most appropriate method on the facts of this case, beca…

Wrigley India Pvt Ltd. v. ACIT (114 DTR 1) — Cited in 3 Judgments | BharatTax