Sun. Jan 24th, 2021

Bausch & Lomb Eyecare (India) Pvt. … vs The Additional Commissioner Of … on 23 December, 2015

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1. These are seven appeals, five by the Assessee and two by the Revenue,

ITA Nos. 643,675-77/2014 and 165, 166/2015 Page 3 of 40
under Section 260A of the Income Tax Act, 1961 (‘Act’). The Assessment
Years (‘AYs’) involved are 2006-07 to 2010-11.
2. The Assessee’s appeals, ITA Nos. 643 of 2014, 675 of 2014, 676 of 2014
and 677 of 2014, are directed against the common order dated 23 rd May
2014 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA Nos.
4924/Del/2011, 6580/Del/2013, 6382/Del/2012 and 3861/Del/2010 for AYs
2006-07, 2007-08, 2008-09 and 2009-10.
3. The Revenue’s two appeals, i.e., ITA No.165 of 2015 and 166 of 2015 are
directed against the same impugned common order of the ITAT. The
seventh appeal, i.e., ITA No.950 of 2015, is by the Assessee and is directed
against the order dated 19th June 2015 of the ITAT in ITA No.
471/Del/2015.

Source: Indian Kanoon

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