Commissioner Of Central Excise Delhi Ii vs Bausch And Lomb Eyecare India Pvt.Ltd. on 9 February, 2018
Bench: Ranjan Gogoi , R. Banumathi ... COMMISSIONER OF CENTRAL EXCISE
DELHI II APPLICANT(S)/
APPELLANT(S)
VERSUS
BAUSCH AND LOMB
EYECARE INDIA PVT.LTD. RESPONDENT
Vendita Pvt. Ltd. vs Bausch & Lomb India Pvt. Ltd. on 29 November, 2018
Equivalent citations: AIRONLINE 2018 DEL 2239
Author: Navin Chawla
Bench: Navin ... Nundy, Mr.Anivesh
Bhardwaj, Ms.Krishna
Parkhani, Mr.Ishaan Kakri,
Advs.
versus
BAUSCH & LOMB INDIA PVT. LTD. ..... Respondent
Through: Ms.Mukti Chaudhary,
Ms.Tejaswini
same proposition: Whirlpool of India
Ltd vs. DCIT [2016] 381 ITR 154; Bausch & Lomb Eyecare
(India) Pvt Ltd vs. ACIT ... Maruti Suzuki India Pvt. Ltd
(supra), Whirlpool of India Ltd (supra), Bausch & Lomb Eyecare
(India) Pvt Ltd (supra), Honda Siel Power Products Ltd (supra
cases of Maruti Suzuki India Ltd.,Whirpool of India Ltd,Bausch& Lomb
Eyecare(India)Pvt Ltd and Honda Siel Power Products Limited ... Maruti
Suzuki India Ltd.,M/s. Whirpool of India Ltd,M/s.Bausch& Lomb Eyecare (India) Pvt Ltd and
M/s. Honda Siel Power
find that in the cases of Maruti Suzuki(supra),Whirlpool
India(supra), Bausch & Lomb Eyecare(India ... bare.We would like to
reproduce relevant portion of the judgment of Bausch & Lomb
Eyecare(India) Pvt.Ltd.(supra) and same reads as under
Similar judgments were
delivered in the cases Whirlpool of India Ltd. (supra), Bausch & Lomb
Eyecare(India) Pvt. Ltd (supra), Yum Restaurants (India ... Finance Ltd.(307 ITR 75).
We find that in the case of Bausch & Lomb Eyecare (India) (P) Ltd. (supra),
the Hon'ble Delhi
similar circumstances in a series of
decisions including Maruti Suzuki Ltd.(supra); Bausch &
Lomb Eyecare (India) Pvt. Ltd. v. Additional
Honda Siel Power Products (2016) 283 CTR 322 (Del)
• Bausch & Lomb Eyecare (India) (P) Ltd. vs. ACIT (2016) 381 ITR 227
(Del)
• Widex India
Whirlpool of India Ltd. 381 ITR 154
(iii) Bausch & Lomb Eyecare (India) (P.) Ltd. v. Addl.CIT 381 ITR 237
13
ITA Nos.6073 ... machinery provisions as observed by Hon'ble Delhi
High Court, in Bausch & Lomb Eyecare (India) (P.) Ltd. [381 ITR 237]
where
case of Maruti Suzuki
(I) Ltd. Whirlpool of India Ltd, Bausch and Lomb Eyecare (India)
Pvt. Ltd. and Honda Siel Power Products which state that ... dated 22
December 2015;
ii) Bausch and Lomb Eyecare (India) Pvt. Ltd. (TS-626-HC-
2015(DEL)-TP) dated 23 December 2015;
13
Johnson
