1. M/s. Solvay Pharma India Ltd. v. PCIT

M/S. FDC LIMITED,MUMBAI vs. ADDLL. CIT- 8 (1), MUMBAI

Appeal stand dismissed

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील िं./ I.T.A. No.6901/Mum/2018 (धििाारण वर्ा / Assessment Year: 2010-11) & 2. आयकरअपील िं./ I.T.A. No.6840/Mum/2018 (धििाारण वर्ा / Assessment Year: 2011-12) M/S Fdc Limited Acit Circle– 8(1) बिाम/ 142-48, S. V. Road {Now Acit Circle 9(3)(1)} Jogeshwari (West) R. No. 215, Aayakar Bhavan Vs. Mumbai – 400 102 Mumbai-400 020 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaacf-0253-H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & 3. आयकरअपील िं./ I.T.A. No.7016/Mum/2018 (धििाारण वर्ा / Assessment Year: 2010-11) Acit Circle– 8(1) M/S Fdc Limited बिाम/ {Now Acit Circle 9(3)(1)} 142-48, S. V. Road R. No. 215, Aayakar Bhavan Jogeshwari (West) Vs. Mumbai-400 020 Mumbai – 400 102 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaacf-0253-H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri S. S. Nagar, Ld. Ar Revenue By : Shri Sunil Deshpande, Ld. Cit-Dr ुनवाई की तारीख/ : 20/07/2021 Date Of Hearing घोषणा की तारीख / : 08/10/2021 Date Of Pronouncement

…1 M/s FDC Limited Assessment Years: 2010-11 & 2011-12 आयकर अपीलीय अधिकरण “के” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI माननीय श्री महावीर स िंह, उपाध्यक्ष एवुं माननीय श्री मनोज कुमार अग्रवाल ,लेखा दस्य के मक्ष। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) 1. आयकरअपील िं./ I.T.A. No.6901/Mum/2018 (धििाारण वर्ा / Assessment Year: 2010-11) & 2. आयकरअपील िं./ I.T.A. No.6840/Mum/2018 (धििाारण वर्ा / Assessment Year: 2011-12) M/s FDC Limited ACIT Circle– 8(1) बिाम/ 142-48, S. V. Road {now ACIT Circle 9(3)(1)}…

INDOCO REMEDIES LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI

In the result, appeals are partly allowed

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.6532/Mum./2017 (Assessment Year : 2013–14) ITA no.6533/Mum./2017 (Assessment Year : 2014–15) Indoco Remedies Ltd. 166, CST Road, Santacruz (E) ……………. Appellant Mumbai 400 098 PAN – AAACI0380C v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–6(1), Mumbai ITA no.4591/Mum./2017 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–6(1), Mumbai v/s Indoco Remedies Ltd. 166, CST Road, Santacruz (E) ……………. Respondent Mu…

EISAI PHARMACEUTICALS INDIA P. LTD,MUMBAI vs. DCIT (IT) 9(1)(1), MUMBAI

The appeal of the assessee is partly allowed for

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year:2012-13

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘ ई’’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘E’ MUMBAI "ी जो"ग"दर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Vice President, and Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year:2012-13 Eisai Pharmaceuticals India Deputy Commissioner of Pvt. Ltd. (Now merged with Eisai Income Tax, 9(1)(1), बनाम/ Pharmatechnology and Room No. 260a, 2nd floor, Vs. manufacturing pvt. Ltd. and Aayakar Bhavan, M.K. Road, subsequently renamed as Eisai New Marine Lines, Pharmaceuticals India India Pvt. Mumbai-400020 Ltd.) 6th…

EISAI PHARMACEUTICALS INDIA P.LTD,MUMBAI vs. ` DCIT 8(1), MUMBAI

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2011-12 Eisai Pharmaceuticals Deputy Commissioner Of India Pvt. Ltd. 1St Floor, Income Tax, 8(1), Mumbai Vs. B-Wing, Marwah Centre Room No. 210, 2Nd Floor, Krishnalal Marwah Marg Aayakar Bhavan, M.K. Road, Andheri (E), New Marine Lines, Mumbai-400071. Mumbai-400020. Pan No. Aabce3924D (Appellant) (Respondent) Assessee By : Mr. Madhur Agarwal, Ar Revenue By : Mr. V. Justin, Dr Date Of Hearing : 22/05/2018 Date Of Pronouncement : 30/05/2018

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Eisai Pharmaceuticals Deputy Commissioner of India Pvt. Ltd. 1st floor, Income Tax, 8(1), Mumbai Vs. B-Wing, Marwah Centre Room No. 210, 2nd floor, Krishnalal Marwah Marg Aayakar Bhavan, M.K. Road, Andheri (E), New Marine Lines, Mumbai-400071. Mumbai-400020. PAN No. AABCE3924D (Appellant) (Respondent) Assessee by : Mr. Madhur Agarwal, AR Revenue by : Mr. V. Justin, DR Date of Hearing : 22/05/2018 Date of pronouncement : 30/05/2018 ORDER PE…

ICPA HEALTH PRODUCTS LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 10(1)(1), MUMBAI

In the result the appeal of the assessee is partly allowed

Bench: Shri B.R. Baskaran & Shri Pawan Singhita No.6245/Mum/2017 (Assessment Year- 2013-14) Icpa Health Products Ltd., Deputy Commissioner Of Off. 216-219,Adarsh Income Tax, Circle-10(1)(1), Industrial Estate, Sahar Mumbai, Road, Chakala, Andheri(E), Vs. Room No. 702, C-10, Mumbai-400099 Praytaksha Kar Bhavan, Pan: Aaac13042F Bkc, Mumbai-400051 (Appellant) ( Respondent) Assessee By : Sh. Yogesh Thar Ar Revenue By : Sh. V. Justine Sr Dr Date Of Hearing : 07.03.2018 Date Of Pronouncement : 20.04.2018 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. These Two Appeals By Assessee Under Section 253 Of Income Tax Act Are Directed Against The Separate Order Of Commissioner (Appeals)-17

…ITA No.6244,6245/M/2017, IPCA Health Product Ltd IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “I”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.6245/Mum/2017 (Assessment Year- 2013-14) ICPA Health Products Ltd., Deputy Commissioner of Off. 216-219,Adarsh Income tax, Circle-10(1)(1), Industrial Estate, Sahar Mumbai, Road, Chakala, Andheri(E), Vs. Room No. 702, C-10, Mumbai-400099 Praytaksha Kar Bhavan, PAN: AAAC13042F BKC, Mumbai-400051 (Appellant) ( Respondent) Assessee by : Sh. Yogesh Thar AR Revenue by : Sh. V. Justine Sr DR Date of hearing : 07.03.2018…

BAYER PHARMACEUTICALS PVT. LTD.,THANE vs. DCIT RANGE 4(1), MUMBAI

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “सी मुंबई सी सी” खंडपीठ सी खंडपीठ खंडपीठ मेमेमेमे खंडपीठ Income-tax Appellate Tribunal -“C”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अमरजीत "सह, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील सं./I.T.A./2880/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2010-11 िनधा"रण िनधा"रण वष" वष" M/s. Bayer Pharmaceuticals Private DCIT – Range-4(1) Limited,Bayer House, Central Avenue, Aayakar Bhavan, M.K. Road Vs. Hiranandani Estate, Thane-400 607 Mumbai-400 020. PAN:AABCB 3852 F…

NOBLE MEDICALS BCJC HOSPITALS,MUMBAI vs. CIT CITY-16, MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri B.R.Baskaran & Shri Pawan Singhm/S Noble Medicals Bcjc Cit, City-16, Hospitals, S.V. Road, Santacruz, Mumbai. Mumbai-400054. Versus Pan No.Aagfn4356A Applicant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH JUDICIAL MEMBER M/s Noble Medicals BCJC CIT, City-16, Hospitals, S.V. Road, Santacruz, Mumbai. Mumbai-400054. Versus PAN No.AAGFN4356A Applicant Respondent Applicant by Shri Vipul Joshi - Advocate Respondent by Shri Bhupendra Kumar Singh –(CIT- DR) Date of hearing: 05/02/2018 Date of order: 05/02/2018 ORDER PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee under section 253 of the Income Tax Act (the Act) is directed against the order of ld. CIT-16(3), Mumbai passed under section 26…