Commissioner Of Income Tax Circle 4 ... vs Bausch And Lomb India Pvt. Ltd. on 15 October, 2020
Bench: Rohinton Fali Nariman , Navin Sinha ... Delhi)
DY. COMMISSIONER OF INCOME TAX CIRCLE 4 (1) Petitioner(s)
VERSUS
BAUSCH AND LOMB INDIA PVT. LTD. Respondent(s)
(FOR ADMISSION
confirm Cave's
position as a reasonable rule of thumb. In Bausch & Lomb, the Court favored a
50-50 split between the licensor
Nike India Private Limited, Bangalore
Page 20 of 55
(iii) Bausch & Lomb Eyecare (India) (P) Ltd.
Vs. Addl ... international transaction and
computation of ALP thereon in the case of Bausch & Lomb Eyecare (India) (P)
Ltd. (supra) vide para
Dcit, Cc-31, New Delhi vs Pernod Ricard India Pvt. Ltd., New Delhi on 15
Indo-American Jewellery Ltd. vs. CIT [TS-3-HC-2013(BOM)]
iv) Bausch & Lomb Eyecare (India) Pvt. Ltd. vs. ADCIT [TS-152-ITAT
The Himalaya Drug Company , Bangalore vs The Deputy Commissioner Of Income Tax ... on 7 December
Furthermore, Hon'ble Delhi High Court in subsequent
decisions viz. Bausch & Lomb Eye Care (India) Pvt. Ltd. v.
Additional ... High Court in the case of Whirlpool of India Ltd. vs.
DCIT , Bausch & Lomb Eyecare India Pvt. Ltd. vs. ACIT
( supra) and Honda Siel
taxmann.com 150 ; CIT v. Whirlpool of
India Ltd. 381 ITR 154; Bausch & Lomb Eyecare (India) (P.) Ltd. v. Addl ... Court in Maruti
Suzuki India Ltd. (supra); Whirlpool of India Ltd. (supra); Bausch & Lomb
Eyecare (India) (P.) Ltd. (supra); and Yum Restaurants (India
amount. Further, the Delhi High Court in case
of Bausch and Lomb Eyecare Private Limited has held that re-
characterization of transaction and questioning commercial ... Delhi High Court in multiple cases such as EKL
Appliances and Bausch and Lomb Eyecare India Private Limited and the
submissions of appellant
similar circumstances in a series of
decisions including Maruti Suzuki Ltd. (supra); Bausch & Lomb
Eye care (India) Pvt. Ltd. v. Additional
