REFINITIV LTD.,MUMBAI vs. THE DY DIT (I.T) 2(1), MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

44D of the act. He accordingly tax the revenues of the assessee received from routers India private limited in the form of distribution fee, product distribution fee and license fee on gross basis at 30% up the provisions of section 115A of the act. With respect to the revenue on front the agreement with ANI media, he held that

THE DDIT (I.T) 2(1) vs. M/S. REUTERS LTD.,

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

44D of the act. He accordingly tax the revenues of the assessee received from routers India private limited in the form of distribution fee, product distribution fee and license fee on gross basis at 30% up the provisions of section 115A of the act. With respect to the revenue on front the agreement with ANI media, he held that

THE DDIT (I.T) 2(1), MUMBAI vs. M/S. REUTERS LTD., MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

44D of the act. He accordingly tax the revenues of the assessee received from routers India private limited in the form of distribution fee, product distribution fee and license fee on gross basis at 30% up the provisions of section 115A of the act. With respect to the revenue on front the agreement with ANI media, he held that

ADIT (IT)-2(1), MUMBAI vs. M/S. REUTERS LTD., MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

44D of the act. He accordingly tax the revenues of the assessee received from routers India private limited in the form of distribution fee, product distribution fee and license fee on gross basis at 30% up the provisions of section 115A of the act. With respect to the revenue on front the agreement with ANI media, he held that

REFINITIV LTD.,MUMBAI vs. DDIT (I.T) - 2(1), MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

44D of the act. He accordingly tax the revenues of the assessee received from routers India private limited in the form of distribution fee, product distribution fee and license fee on gross basis at 30% up the provisions of section 115A of the act. With respect to the revenue on front the agreement with ANI media, he held that

REFINITIV LTD,MUMBAI vs. THE DDIT (IT)-2(1), MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

44D of the act. He accordingly tax the revenues of the assessee received from routers India private limited in the form of distribution fee, product distribution fee and license fee on gross basis at 30% up the provisions of section 115A of the act. With respect to the revenue on front the agreement with ANI media, he held that

REFINITIV LTD.,MUMBAI vs. THE DDIT (IT)-2(1), MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

44D of the act. He accordingly tax the revenues of the assessee received from routers India private limited in the form of distribution fee, product distribution fee and license fee on gross basis at 30% up the provisions of section 115A of the act. With respect to the revenue on front the agreement with ANI media, he held that

THE DDIT(IT)-2(1), MUMBAI vs. M/S. REUTERS LTD, UK, MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

44D of the act. He accordingly tax the revenues of the assessee received from routers India private limited in the form of distribution fee, product distribution fee and license fee on gross basis at 30% up the provisions of section 115A of the act. With respect to the revenue on front the agreement with ANI media, he held that

THE DDIT(IT)-2(1), MUMBAI vs. M/S. REUTERS LTD, UK, MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

44D of the act. He accordingly tax the revenues of the assessee received from routers India private limited in the form of distribution fee, product distribution fee and license fee on gross basis at 30% up the provisions of section 115A of the act. With respect to the revenue on front the agreement with ANI media, he held that

REFINITIV LTD.,MUMBAI vs. DCIT (IT) 2(1), MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

44D of the act. He accordingly tax the revenues of the assessee received from routers India private limited in the form of distribution fee, product distribution fee and license fee on gross basis at 30% up the provisions of section 115A of the act. With respect to the revenue on front the agreement with ANI media, he held that

DDIT (IT) 2(1), MUMBAI vs. REUTERS LTD, MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

44D of the act. He accordingly tax the revenues of the assessee received from routers India private limited in the form of distribution fee, product distribution fee and license fee on gross basis at 30% up the provisions of section 115A of the act. With respect to the revenue on front the agreement with ANI media, he held that

REFINITIV LTD.,MUMBAI vs. DDIT (I.TAXATION) RANGE 2, MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

44D of the act. He accordingly tax the revenues of the assessee received from routers India private limited in the form of distribution fee, product distribution fee and license fee on gross basis at 30% up the provisions of section 115A of the act. With respect to the revenue on front the agreement with ANI media, he held that

DDIT (INTERNATIONAL I. T) 2(1), MUMBAI vs. M/S. REUTERS ON LINE S.A, MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

44D of the act. He accordingly tax the revenues of the assessee received from routers India private limited in the form of distribution fee, product distribution fee and license fee on gross basis at 30% up the provisions of section 115A of the act. With respect to the revenue on front the agreement with ANI media, he held that

ADIT (IT) RG 2, MUMBAI vs. REUTERS LTD, MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

44D of the act. He accordingly tax the revenues of the assessee received from routers India private limited in the form of distribution fee, product distribution fee and license fee on gross basis at 30% up the provisions of section 115A of the act. With respect to the revenue on front the agreement with ANI media, he held that

REFINITIV LTD.,MUMBAI vs. ADIT (IT) 2(1), MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

44D of the act. He accordingly tax the revenues of the assessee received from routers India private limited in the form of distribution fee, product distribution fee and license fee on gross basis at 30% up the provisions of section 115A of the act. With respect to the revenue on front the agreement with ANI media, he held that

REFINITIV LTD.,MUMBAI vs. ADIT (IT) RG 2(1), MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

44D of the act. He accordingly tax the revenues of the assessee received from routers India private limited in the form of distribution fee, product distribution fee and license fee on gross basis at 30% up the provisions of section 115A of the act. With respect to the revenue on front the agreement with ANI media, he held that

ACIT CIR 7(1), MUMBAI vs. NOVARTIS INDIA ( FORMELRY KNOWN AS HINDUSTAN CIBA GIEGY LTD), MUMBAI

In the result, (i) the appeal filed by the assessee is partly allowed for statistical purpose (ii) the appeal filed by the revenue is dismissed and (iii) the Cross Objections filed by the assessee ...

Bench: Pavan Kumar Gadale & Shri Girish Agrawal & Co 76/Mum/2013 (A.Y 2003-04) Novartis India Limited Vs. Deputy Commissioner Of Income–Tax–14(1)(1) Inspire Bkc, 7Th Floor, Room No 432, Bandra Kurla Complex, Aaykar Bhawan, Bandra (E) M.K. Marg, Mumbai-400051. Mumbai-400020. Pan/Gir No. Aaach2914F (अपीलाथ"/Appellant) (""यथ"/Respondent) Deputy Commissioner Vs. Novartis India Limited Of Income–Tax–14(1)(1) Inspire Bkc, 7Th Floor, Room No 432, Bandra Kurla Complex, Aaykar Bhawan, Bandra (E) M.K. Marg, Mumbai-400051 Mumbai-400020 Pan/Gir No. Aaach2914F (अपीलाथ"/Appellant (""यथ"/Respondent)

transferred to the demerged company as loss of assets or discarded. Accordingly, this ground of appeal filed by the assessee is partly allowed.” 33 In the above decision, the coordinate bench has directed the Assessing Officer to allow the outstanding value of block of assets as on 1.4.2007 as loss in the AY 2008-09. In order to follow

ADDL CIT R G 7(1), MUMBAI vs. NOVARTIS INDIA LTD ( FORMERLY KNOWN AS HINDUSTAN CIBA GIEGY LTD. ), MUMBAI

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Novartis India Limited V. Asst. Commissioner Of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner Of Income –Tax – 7(1)} 6Th& 7Th Floor 1St Floor, Aayakar Bhavan Inspire Bkc M.K. Road, Mumbai - 400020 “G” Block, Bkc Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 Pan: Aaach2914F (Appellant) (Respondent) Addl. Commissioner Of Income –Tax – 7(1) V. M/S. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent) Co No.190/Mum/2011 [Arising Out Of Ita No.6772/Mum/2010 (A.Y. 2002-03)] M/S. Novartis India Limited V. Addl. Commissioner Of Income –Tax – 7(1)} Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent)

section 143(2) proceeding and was treated as such by the assessee preclude it from urging lack of jurisdiction." (emphasis supplied) (3) There is no interplay of section 127 as held in para 8, in the following words- "8. As far as the section 127 goes, we are of the opinion that having regard to the findings rendered, that question