115JB of the Act. (a) CIT v. Vodafone Essar Gujarat Ltd.

112 Taxmann.com 402Reported decision#22035 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 115JBSection 143(3)Section 144C(3)Section 263Section 32Section 36(1)(iii)Section 36(1)(vii)Section 4(3)(vii)

Judgments citing 115JB of the Act. (a) CIT v. Vodafone Essar Gujarat Ltd.

Lupin Limited, Mumbai vs. Principal Commissioner of Income Tax - 3, Mumbai

In the result, the appeal of the assessee is allowed

ITA 3257/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Sept 2025AY 2019-20

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhanassessment Year : 2019-20 Lupin Limited, Principal Commissioner Of 3Rd Floor, Kalpataru Inspire, Income Tax-3, Off Western Express Highway, Vs. Room No. 612, 6Th Floor, Santacruz (East), Aayakar Bhavan, Mumbai-400055. Maharshi Karve Road, Pan : Aaacl1069K Mumbai-400020. (Appellant) (Respondent) Assessee By : Shri Rajan Vora & Shri Pranay Gandhi Revenue By : Shri Rajesh Kumar Yadav, Cit-Dr

For Appellant: Shri Rajan Vora &For Respondent: Shri Rajesh Kumar Yadav, CIT-DR
Section 115JSection 143(3)Section 263Section 43(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “A” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Assessment Year : 2019-20 Lupin Limited, Principal Commissioner of 3rd Floor, Kalpataru Inspire, Income Tax-3, Off Western Express Highway, vs. Room No. 612, 6th Floor, Santacruz (East), Aayakar Bhavan, Mumbai-400055. Maharshi Karve Road, PAN : AAACL1069K Mumbai-400020. (Appellant) (Respondent) Assessee by : Shri Rajan Vora & Shri Pranay Gandhi Revenue by : Shri Rajesh Kumar Yadav, CIT-DR Date of Hearing : 06-08-2025 Date of Pronouncement : 30-09-2025 O R…

Lupin Ltd., Mumbai vs. The Dy CIT, Circle-3(4), Mumbai

In the result, all the appeals of the assessee and revenue are treated as partly allowed

ITA 1921/MUM/2020[2010-11]Status: DisposedITAT Mumbai25 Jan 2024AY 2010-11

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 1921/Mum/2020 (A.Y. 2010-11) I.T.A. No. 1922/Mum/2020 (A.Y. 2011-12) I.T.A. No. 1923/Mum/2020 (A.Y. 2012-13) C.O. No. 128/Mum/2021 (A.Y. 2010-11) C.O. No. 131/Mum/2021 (A.Y. 2011-12) C.O. No. 130/Mum/2021 (A.Y. 2012-13) Vs. DCIT, Circle-3(4) M/s. Lupin Limited 7th Floor, Kalpataru 29th Floor Inspire, Off Western Center 1, World Express Highway Trade Centre Santacruz East Cuffe Parade Mumbai-400 055. Mumbai-400 005. (Appellant) (Respondent) I.T.A. No. 394/Mum/2021 (A.Y. 2010-11…

Lupin Ltd., Mumbai vs. The Dy CIT, Circle-3(4), Mumbai

In the result, the appeal filed by the assessee and the revenue are treated as partly allowed

ITA 1920/MUM/2020[2009-10]Status: DisposedITAT Mumbai03 Feb 2023AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 115JSection 131Section 132(3)Section 132(4)Section 139(1)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘A’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1920/Mum/2020 (A.Y. 2009-10) C.O. No. 129/Mum/2021 (A.Y. 2009-10) Vs. DCIT, Circle-3(4) M/s. Lupin Limited 7th Floor, Kalpataru Inspire 29th Floor Off. Western Express Center 1, World Highway, Santacruz East Trade Centre Mumbai-400 055. Cuffee Parade Mumbai-400 005. (Appellant) (Respondent) I.T.A. No. 395/Mum/2021 (A.Y. 2009-10) Vs. M/s. Lupin Limited ACIT, Circle-3(4) 29th Floor 7th Floor, Kalpataru Inspire Center 1, World Off. Western Express Trade Centre Highway, Santacruz…