M/S Celio Future Fashion Private ... vs Addl/Jt/Cit/Dy/Asstt/Ito/Nfac, ... on 8 September, 2023
iv. CIT Vs. L'Oreal India (P) Ltd., [53 taxmann.com 432] (Bombay);
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National E-Assessment Centre/ Dy ... vs L' Oreal India P. Ltd., Mumbai on 12 June, 2023
Pr. Commissioner Of Income Tax- 2, Delhi vs M/S. Burberry India Pvt. Ltd. on 24 October, 2024
11. This view has also been affirmed by the
Bombay High Court in its judgment dated
07.11.2014 in CIT v. L'Oreal India (P.) Ltd.
Pr. Commissioner Of Income Tax-1, Delhi vs D Light Energy P. Ltd. on 18 March, 2025
11. This view has also been affirmed by the Bombay High Court in
its judgment dated 07.11.2014 in CIT v. L'Oreal India (P.) Ltd. (2015) 53
taxmann.com 432/228 Taxman 360, where the Court found that there was
no error in law committed by the ITAT when it held that RPM was the
Most Appropriate Method in case of distribution or marketing activities
especially when goods are purchased from associated entities and there
are sales effected to unrelated parties without any further processing.
Panasonic India Private Ltd.,Gurgaon vs Neac, New Delhi on 8 October, 2025
i)Decision of Hon‟ble Bombay High Court in the case of CIT vs L‟Oreal
India P Ltd reported in 53 taxmann.com 432
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