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Case Law Details

Case Name : CIT Vs. Nestle India Ltd. (Delhi High Court)
Related Assessment Year :
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CIT Vs. Nestle India Ltd.- The Delhi high court last week dismissed the appeal of the Commissioner of Income Tax in a dispute over the deduction claimed by IT return in respect of remuneration/royalty paid by it to other subsidiaries and holding companies. The assessing officer disallowed the claim and the tax appellate tribunal held that the revenue authorities were wrong, leading to the appeal. The company, which makes food products and beverages, had debited a huge amount on account royalty payable to two overseas companies, namely Ne

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