Bausch & Lomb India Pvt. Ltd., Gurgaon vs Acit, New Delhi on 25 August, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES ... KAMBLE, JUDICIAL MEMBER
ITA No.1399/Del/2017
Assessment Year : 2012-13
Bausch & Lomb India Pvt. Ltd., Vs. ACIT,
4th Floor, Tower-B, Circle
Commisioner Of Central Excise Delhi Ii vs Bausch And Lomb Eyecare India Pvt. Ltd. on 24 November, 2017
Bench: Ranjan Gogoi , R. Banumathi ... COMMISSIONER OF CENTRAL EXCISE, DELHI-II Appellant(s)
Versus
M/S BAUSCH AND LOMB EYECARE Respondent(s)
INDIA
Commissioner Of Income Tax vs Bausch And Lomb Eyecare India Pvt Ltd on 27 October, 2017
Bench: R.K. Agrawal , Abhay Manohar Sapre
ITEM ... Delhi)
PR. COMMISSIONER OF INCOME TAX -2 Petitioner(s)
VERSUS
BAUSCH AND LOMB EYECARE INDIA PVT LTD Respondent(s)
(IA No.103152/2017-CONDONATION
Design Worldwide vs M/S Bausch & Lomb India Private Limited on 22 April, 2017
IN THE COURT OF SH AJAY PANDEY ADDL. DISTRICT
JUDGE ... Sector 18, Maruti Industrial Estate,
Gurgaon122015, Haryana .....Plaintiff
Versus
M/s Bausch & Lomb India Private Limited
having its registered office at 4th Floor
decision of the jurisdictional High Court in the case
of Bausch & Lomb Eyecare India Private Limited Vs. Addl ... cases of
Maruti Suzuki India Ltd. (supra), Whirlpool of India Ltd. (supra),
Bausch & Lomb Eyecare (India) (P.) Ltd. (supra) Hon'ble High Court
following decisions in support of his above
contention :
10
1) Bausch and Lomb Eyecare (India) Pvt. Ltd.
v. Addl ... undertake marketing expenditure - much less
excessive marketing expenditure to benefit AE Bausch and
Lomb [(Delhi High court 381ITR 227) from paragraphs 51 to 67
more
case of Tech Mahindra and ITAT Delhi Bench in the case of Bausch &
Lomb Eyecare (India) (P) Ltd. cited (supra) are squarely applicable ... decision of the ITAT, Delhi
Bench in the case of Bausch & Lomb Eyecare (India) (P.) Ltd. (60
taxmann.com 141), which had relied
Delhi High Court in case of ITA 643/2014 Bausch & Lomb
Eyecare (India) Pvt. Ltd. VT LTD Vs The Additional ... coordinate
bench has held that after the judgments of Maruti Suzuki and Bausch
and Lomb (supra) there is no scope for any other interpretation about
Whirlpool
of India Ltd. vs. DCIT 381 ITR 154 and Bausch & Lomb
Eyecare (India) Pvt. Ltd. vs. ACIT 381 ITR 227 has
clearly laid ... Whirlpool
of India Ltd. vs. DCIT 381 ITR 154 and Bausch & Lomb
Eyecare (India) Pvt. Ltd. vs. ACIT 381 ITR 227 has
clearly laid
Whirlpool
of India Ltd. vs. DCIT 381 ITR 154 and Bausch & Lomb
Eyecare (India) Pvt. Ltd. vs. ACIT 381 ITR 227 has
clearly laid ... Whirlpool
of India Ltd. vs. DCIT 381 ITR 154 and Bausch & Lomb
Eyecare (India) Pvt. Ltd. vs. ACIT 381 ITR 227 has
clearly laid
