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Documents citing Nestle India Ltd. vs Deputy Commissioner Of Income Tax on 30 April, 2007

M/S. Life Insurance Corporation Of ... vs The Income Tax Officer, (Tds)- Ward, ... on 21 January, 2021

• Nestle India Ltd. v. Asstt. CIT (1997) 61 ITD 444 (Delhi) • Indian Airlines Ltd. v Asstt. CIT (1996) 59 ITD 353 (Mum). 6.3.7. Further we note that, assessee relied on letter issued by CBDT dated 20/05/2002 granting exemption, placed at page 219 of paperbook. It is very clear from the letter that CBDT clearly understood the Cash Medical Benefit, to be in the nature of fixed medical allowance, and that, the fixed medical allowance is for the expenditure, which is both actually incurred or to be incurred. The letter also states Page 51 of 74 ITA No.507 to 566 /Bang/2020 that, as long as assessee is satisfied that the expenditure is actually incurred, CBDT do not have any objection in extending the exemption under section 17(2), Proviso (v) of the Act. The said letter was issued by CBDT in response to the submissions made by assessee vide letter dated 29/08/2001, placed at page 216-218 of paperbook. Under such circumstances it was not right on part of authorities below to reject the contention of assessee for the reason that medical allowance extended by assessee to its employee was fixed component as a part of salary against which no bills were submitted. In our view, basis for rejecting the contention of assessee is contrary to the CBDT approval granted to assessee.
Income Tax Appellate Tribunal - Bangalore Cites 71 - Cited by 1 - Full Document

Sony India Pvt. Ltd. , New Delhi vs Department Of Income Tax

12.3 We have considered the facts of the case and submissions before us. In the case of Nestle India Vs. Deputy CIT, (2007) 111 TTJ (Del) 498, it has inter-alia been held that the expenses incurred by a non-resident company on advertisement and sales-promotion in India in respect of products it was dealing in cannot be disallowed as the expenses were incurred in the course of business of the assessee. It has been further held that since payments have been made to third parties, there is no question of making adjustments on account of transfer-pricing. 12.4 In this case, there is no allegation that any part of the expenditure relates to products in which the assessee is not dealing in the normal course of its business. The expenses by way of advertisement and sales promotion are revenue in nature. Further, if incurring of the expenditure leads to a benefit incidentally to any other person, that does not constitute sufficient ground for making part-disallowance. Further, no part of the expenditure can be said to be capital in nature. Therefore, the addition partly sustained by the ld. CIT(Appeals) is deleted.
Income Tax Appellate Tribunal - Delhi Cites 23 - Cited by 0 - Full Document

Widex India Pvt. Ltd., New Delhi vs Department Of Income Tax on 3 December, 2010

149. Specific attention was invited to page 19 para 35 of the same so as to contend that adhoc disallowance cannot be made. Reliance was also palced upon the order of the Delhi Bench in the case of Nestle India Ltd. vs Dy.CIT (2007) 111 TTJ Del 489, specific attention was invited to Page 18, Para 22 of the same . Based on these decisions it was his contention that additions by way of adhoc disallowance based on surmises, estimating ratios and percentage cannot be made. The fact that the expenses have been incurred solely for business purposes cannot be ignored. It was argued that it is for the assessee to judge as to how much expenditure is to be incurred for advertisement and the Assessing Officer cannot sit over in judgement over this decision of an assessee, especially in a case where the books of accounts have been accepted.
Income Tax Appellate Tribunal - Delhi Cites 14 - Cited by 0 - Full Document
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