Additional grounds with evidences admitted by Tribunal for the sake of justice

Advocate Akhilesh Kumar Sah In an appeal before Mumbai, ITAT, Nivea India Private Ltd. vs. DCIT, Mumbai [ITA No.121/M/2013, decided on 21.08.2017], briefly, the assessee being an Indian subsidiary of Beiersdorf AG (BAG). BAG was founded in Hamburg in 1882 and is a Global group of branded consumer goods. The assessee was engaged in marketing and distribution of Nivea products in India, filed its return of income for relevant AY on 31.10.2007 declaring total income at Rs. Nil. Along with the return of income, the assessee furnished report under Form-3CEB. The assessee in report under Form 3CEB ...