IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.1851 to 1854/Del/2019 Assessment Years: 2009-10 to 2011-12 & 2014-15 With ITA No.1123/Del/2020 Assessment Year: 2015-16 M/s. S.C. Johnson Products Vs. ACIT, Pvt. Ltd., Circle-7(1), 5^th Floor, Plot No. 68, New Delhi Sector-44, Gurugram, Haryana PAN: AAACL3128M (Appellant) (Respondent)

With ITA Nos.1970, 1971/Del/2019 & 1209/Del/2021 Assessment Years: 2009-10, 2011-12 & 2015-16 ACIT/JCIT, Vs. M/s. S.C. Johnson Products Special Range-8, Pvt. Ltd., New Delhi 5^th Floor, Plot No. 68, Sector-44, Gurugram, Haryana PAN: AAACL3128M (Appellant) (Respondent)

Assessee by Sh. K.M. Gupta, Adv.

Mr. Jaskaran Singh, Adv.

Department by Ms. Monika Singh, CIT(DR)

Date of hearing 18.02.2026 Date of pronouncement 17.04.2026

ORDER

PER SATBEER SINGH GODARA, JM The instant batch of eight cases involves the single assessee herein “M/s. S.C. Johnson Products Pvt. Ltd.”. The tax payer’s and the Revenue’s three cross appeals each ITA Nos.1851 & 1970/Del/2019 (AY: 2009-10); ITA Nos.1853 & 1971/Del/2019 (AY: 2011-12); ITA Nos.1123/Del/2020 & 1209/Del/2021