199 3. ACIT v. Zyndus Infrastructure (P} Ltd.

72 Taxmann.com 199Income Tax Appellate Tribunal2016#5560 most cited

What is 199 3. ACIT v. Zyndus Infrastructure (P} Ltd. authority for?

Depreciation on computer software expenses is allowable at a rate of 60%. The revenue's acceptance of this claim in prior proceedings supports its validity.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Also referred to as

ACIT v. Zyndus Infrastructure (P) Ltd · 72 Taxmann.com 199 · depreciation on software · computer software · ITAT Ahmedabad · 60% depreciation rate · written down value

Sections most often in play

Section 115JBSection 145Section 14ASection 37(1)

Issues it is cited on

depreciation on softwaresection 116section 90acopyrighted articlesection 40(a)(ii)section 91retrospective amendmentdomestic companydividend distribution taxcomputer softwarewritten down valuemistake apparent from record

Judgments citing 199 3. ACIT v. Zyndus Infrastructure (P} Ltd.

PRL DEVELOPERS PRIVATE LIMITED,MUMBAI CITY vs. CIRCLE 8(2)(1), MUMBAI

In the result, ground V of the assessee is allowed

ITA 1031/MUM/2024[2016-17]Status: DisposedITAT Mumbai05 Jul 2024AY 2016-17

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

Section 143(3)Section 250Section 3Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA 1031/Mum/2024 (Assessment year: 2016-17) PRL Developers Private vs ACIT CIRCLE 8(2)(1), Mumbai Room No.624, 6th Floor, Aayakar Limited, Mumbai City, 8th Floor, Piramal Bhawan, M.K. Road, Churchgate, Tower, Peninsula Corporate Mumbai-400 020 Park, Ganpatrao Kadam Marg, Lower Parel, Mumbai-400 013 PAN : AAFCP9978E APPELLANT RESPONDENT Assessee by Shri Ronak Doshi a/w Shri Priyank Gala & Shri Bhavya Jain Respondent by Ms. Madhu Malti Ghosh (CIT DR) Date of hearin…

DCIT CIRCLE 8(2) (1) , MUMBAI vs. M/S. . OGILVY AND MATHER PVT. LTD, MUMBAI

In the result, the In the result, the cross appeals of the assessee and Revenue of the assessee and Revenue are dismissed

ITA 1638/MUM/2021[2013-14]Status: DisposedITAT Mumbai29 May 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

For Appellant: Mr. Ajit Shah/Hetal Sangani
Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) ITA Nos. 1637 & 1638/MUM/2021 Assessment Years: 2012-13 & 2013-14 DCIT, Circle-8(2)(1), M/s Ogilvy and Mather Pvt. Ltd., Room No. 624, 6th floor, 14th Floor Commerz, Vs. Aayakar Bhavan, M.K. International Business Park, Off. Road, Mumbai-400020. Express Highway Goregaon (E)- 400063. PAN No. AAACO 0427 A Appellant Respondent ITA Nos. 1324 to 1326/MUM/2021 Assessment Years: 2012-13, 2013-14 & 2016-17 M/s Ogilvy and Mather Pvt. The Dy. CIT-7(3)(1) (now Ltd.…

DCIT , CIR 8(2) (1) , MUMBAI vs. M/S. OGILVY AND MATHER PVT. LTD, MUMBAI

In the result, the In the result, the cross appeals of the assessee and Revenue of the assessee and Revenue are dismissed

ITA 1637/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 May 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

For Appellant: Mr. Ajit Shah/Hetal Sangani
Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) ITA Nos. 1637 & 1638/MUM/2021 Assessment Years: 2012-13 & 2013-14 DCIT, Circle-8(2)(1), M/s Ogilvy and Mather Pvt. Ltd., Room No. 624, 6th floor, 14th Floor Commerz, Vs. Aayakar Bhavan, M.K. International Business Park, Off. Road, Mumbai-400020. Express Highway Goregaon (E)- 400063. PAN No. AAACO 0427 A Appellant Respondent ITA Nos. 1324 to 1326/MUM/2021 Assessment Years: 2012-13, 2013-14 & 2016-17 M/s Ogilvy and Mather Pvt. The Dy. CIT-7(3)(1) (now Ltd.…

OGILVY AND MATHER P. LTD,MUMBAI vs. THE ASSTT. CIT-8(2)(1), MUMBAI

In the result, the In the result, the cross appeals of the assessee and Revenue of the assessee and Revenue are dismissed

ITA 1326/MUM/2021[2016-17]Status: DisposedITAT Mumbai29 May 2023AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

For Appellant: Mr. Ajit Shah/Hetal Sangani
Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) ITA Nos. 1637 & 1638/MUM/2021 Assessment Years: 2012-13 & 2013-14 DCIT, Circle-8(2)(1), M/s Ogilvy and Mather Pvt. Ltd., Room No. 624, 6th floor, 14th Floor Commerz, Vs. Aayakar Bhavan, M.K. International Business Park, Off. Road, Mumbai-400020. Express Highway Goregaon (E)- 400063. PAN No. AAACO 0427 A Appellant Respondent ITA Nos. 1324 to 1326/MUM/2021 Assessment Years: 2012-13, 2013-14 & 2016-17 M/s Ogilvy and Mather Pvt. The Dy. CIT-7(3)(1) (now Ltd.…

OGILY AND MATHER P. LTD.,MUMBAI vs. THE ASST. CIT -8(2)(1), MUMBAI

In the result, the In the result, the cross appeals of the assessee and Revenue of the assessee and Revenue are dismissed

ITA 1325/MUM/2021[2013-14]Status: DisposedITAT Mumbai29 May 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

For Appellant: Mr. Ajit Shah/Hetal Sangani
Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) ITA Nos. 1637 & 1638/MUM/2021 Assessment Years: 2012-13 & 2013-14 DCIT, Circle-8(2)(1), M/s Ogilvy and Mather Pvt. Ltd., Room No. 624, 6th floor, 14th Floor Commerz, Vs. Aayakar Bhavan, M.K. International Business Park, Off. Road, Mumbai-400020. Express Highway Goregaon (E)- 400063. PAN No. AAACO 0427 A Appellant Respondent ITA Nos. 1324 to 1326/MUM/2021 Assessment Years: 2012-13, 2013-14 & 2016-17 M/s Ogilvy and Mather Pvt. The Dy. CIT-7(3)(1) (now Ltd.…

OGILVY AND MATHER P. LTD. ,MUMBAI vs. THE ASST. CIT-8(2)(1), MUMBAI

In the result, the In the result, the cross appeals of the assessee and Revenue of the assessee and Revenue are dismissed

ITA 1324/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 May 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

For Appellant: Mr. Ajit Shah/Hetal Sangani
Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) ITA Nos. 1637 & 1638/MUM/2021 Assessment Years: 2012-13 & 2013-14 DCIT, Circle-8(2)(1), M/s Ogilvy and Mather Pvt. Ltd., Room No. 624, 6th floor, 14th Floor Commerz, Vs. Aayakar Bhavan, M.K. International Business Park, Off. Road, Mumbai-400020. Express Highway Goregaon (E)- 400063. PAN No. AAACO 0427 A Appellant Respondent ITA Nos. 1324 to 1326/MUM/2021 Assessment Years: 2012-13, 2013-14 & 2016-17 M/s Ogilvy and Mather Pvt. The Dy. CIT-7(3)(1) (now Ltd.…

M/S HARMAN INTERNATIONAL (INDIA) PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

In the result, the appeal by the assessee is partly allowed

ITA 49/BANG/2019[2014-15]Status: DisposedITAT Bangalore30 Jun 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sit(Tp)A No.49/Bang/2019 Assessment Year : 2014-15 M/S. Harman Connected Services Vs. Deputy Commissioner Of Corporation India Private Limited, Income Tax, 4A, Jupiter, Prestige Technology Park, Circle - 3(1)(2), Sarjapur, Marathahalli Road, Bengaluru. Kadubeesanahalli Village, Bengaluru – 560 103. Pan: Aacch 1585 J Appellant Respondent Assessee By : Shri. T. Suryanarayana, Senior Advocate Revenue By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 27.06.2022 Date Of Pronouncement : 30.06.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. T. Suryanarayana, Senior AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.49/Bang/2019 Assessment Year : 2014-15 M/s. Harman Connected Services Vs. Deputy Commissioner of Corporation India Private Limited, Income Tax, 4A, Jupiter, Prestige Technology Park, Circle - 3(1)(2), Sarjapur, Marathahalli Road, Bengaluru. Kadubeesanahalli Village, Bengaluru – 560 103. PAN: AACCH 1585 J APPELLANT RESPONDENT Assessee by : Shri. T. Suryanarayana, Senior Advocate Revenue by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 2…

M/S. NICHOLAS PIRAMAL INDIA LTD,MUMBAI vs. THE ACIT CUR 7(1),

In the result, the appeal filed by the revenue is dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 769/MUM/2008[2004-2005]Status: DisposedITAT Mumbai28 Jun 2022AY 2004-2005

Bench: Shri Pavan Kumar Gadale & Shri S Rifaur Rahmanpiramal Enterprises Ltd Vs. Acit, Circle – 7(1) (Formerly Known As Aayakar Bhavan Piramal Healthcare Ltd) Mumbai – 400020. (Before Known As Nicholas Piramal Ind) Piramal Tower, Ganpatrao Kadam Marg, Lower Parel, Mumbai – 400013. Pan/Gir No. : Aaacn4538P Appellant .. Respondent Dcit, Circle – 7(1) Vs. Piramal Enterprises Ltd Aayakar Bhyavan (Formerly Known As Mumbai – 400 020. Piramal Healthcare Ltd) (Before Known As Nicholas Piramal Ind) Piramal Tower, Ganpatrao Kadam Marg, Lower Parel, Mumbai – 400 013. Pan/Gir No. : Aaacn4538P Assessee By : Mr.Ronak Doshi & Ms.Manshi Padhiyar.Ar Revenue By : Mr.S.N.Kabra.Dr

For Appellant: Mr.Ronak Doshi &For Respondent: Mr.S.N.Kabra.DR
Section 143(3)Section 145Section 32Section 35Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER Piramal Enterprises Ltd Vs. ACIT, Circle – 7(1) (Formerly known as Aayakar Bhavan Piramal Healthcare Ltd) Mumbai – 400020. (Before known as Nicholas Piramal Ind) Piramal Tower, Ganpatrao Kadam Marg, Lower Parel, Mumbai – 400013. PAN/GIR No. : AAACN4538P Appellant .. Respondent DCIT, Circle – 7(1) Vs. Piramal Enterprises Ltd Aayakar Bhyavan (Formerly known as Mumbai – 400 020. Piramal Healthcare Ltd) (Before known as Nicholas Piramal Ind) Piramal Tower, Ganpatrao Kadam…

DCIT, CIRCLE-1(1)(1), AHMEDABAD vs. ADANI PETRONET (DAHEJ) PORT PVT. LTD, AHMEDABAD

In the result, the appeal of the Revenue for AY 2014-15 and CO of the assessee for AY 2013-14 are treated as partly allowed

ITA 2045/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad31 May 2022AY 2014-15

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2012-13 Adani Petronet (Dahej) Port The Dy. Commissioner Of Pvt. Ltd., Vs Income-Tax, 9Th Floor, Shikhar Building, Circle 1(1)(1), Nr. Mithakali Circle, Ahmedabad Navrangpura, Ahmedabad-380009 Pan: Aaeca 5046 R Assessment Year : 2012-13 The Dy. Commissioner Of Adani Petronet (Dahej) Port Income-Tax, Vs Pvt. Ltd., Circle 1(1)(1), Ahmedabad-380009 Ahmedabad Pan: Aaeca 5046 R

For Appellant: Shri Vartik Chokshi, AR &For Respondent: Shri Mudit Nagpal, CIT-DR
Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2012-13 Adani Petronet (Dahej) Port The Dy. Commissioner of Pvt. Ltd., Vs Income-tax, 9th Floor, Shikhar Building, Circle 1(1)(1), Nr. Mithakali Circle, Ahmedabad Navrangpura, Ahmedabad-380009 PAN: AAECA 5046 R Assessment Year : 2012-13 The Dy. Commissioner of Adani Petronet (Dahej) Port Income-tax, Vs Pvt. Ltd., Circle 1(1)(1), Ahmedabad-380009 Ahmedabad PAN: AAECA 5046 R ITA No. 1792/Ahd/2018 & CO No…

THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), AHMEDABAD vs. ADANI PETRONET( DAHEJ) PORT PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue for AY 2014-15 and CO of the assessee for AY 2013-14 are treated as partly allowed

ITA 1792/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad31 May 2022AY 2013-14

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2012-13 Adani Petronet (Dahej) Port The Dy. Commissioner Of Pvt. Ltd., Vs Income-Tax, 9Th Floor, Shikhar Building, Circle 1(1)(1), Nr. Mithakali Circle, Ahmedabad Navrangpura, Ahmedabad-380009 Pan: Aaeca 5046 R Assessment Year : 2012-13 The Dy. Commissioner Of Adani Petronet (Dahej) Port Income-Tax, Vs Pvt. Ltd., Circle 1(1)(1), Ahmedabad-380009 Ahmedabad Pan: Aaeca 5046 R

For Appellant: Shri Vartik Chokshi, AR &For Respondent: Shri Mudit Nagpal, CIT-DR
Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2012-13 Adani Petronet (Dahej) Port The Dy. Commissioner of Pvt. Ltd., Vs Income-tax, 9th Floor, Shikhar Building, Circle 1(1)(1), Nr. Mithakali Circle, Ahmedabad Navrangpura, Ahmedabad-380009 PAN: AAECA 5046 R Assessment Year : 2012-13 The Dy. Commissioner of Adani Petronet (Dahej) Port Income-tax, Vs Pvt. Ltd., Circle 1(1)(1), Ahmedabad-380009 Ahmedabad PAN: AAECA 5046 R ITA No. 1792/Ahd/2018 & CO No…

THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), AHMEDABAD vs. ADANI PETRONET( DAHEJ) PORT PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue for AY 2014-15 and CO of the assessee for AY 2013-14 are treated as partly allowed

ITA 1470/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad31 May 2022AY 2012-13

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2012-13 Adani Petronet (Dahej) Port The Dy. Commissioner Of Pvt. Ltd., Vs Income-Tax, 9Th Floor, Shikhar Building, Circle 1(1)(1), Nr. Mithakali Circle, Ahmedabad Navrangpura, Ahmedabad-380009 Pan: Aaeca 5046 R Assessment Year : 2012-13 The Dy. Commissioner Of Adani Petronet (Dahej) Port Income-Tax, Vs Pvt. Ltd., Circle 1(1)(1), Ahmedabad-380009 Ahmedabad Pan: Aaeca 5046 R

For Appellant: Shri Vartik Chokshi, AR &For Respondent: Shri Mudit Nagpal, CIT-DR
Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2012-13 Adani Petronet (Dahej) Port The Dy. Commissioner of Pvt. Ltd., Vs Income-tax, 9th Floor, Shikhar Building, Circle 1(1)(1), Nr. Mithakali Circle, Ahmedabad Navrangpura, Ahmedabad-380009 PAN: AAECA 5046 R Assessment Year : 2012-13 The Dy. Commissioner of Adani Petronet (Dahej) Port Income-tax, Vs Pvt. Ltd., Circle 1(1)(1), Ahmedabad-380009 Ahmedabad PAN: AAECA 5046 R ITA No. 1792/Ahd/2018 & CO No…

ADANI PETRONET( DAHEJ) PORT PVT. LTD.,,AHMEDABAD vs. THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the Revenue for AY 2014-15 and CO of the assessee for AY 2013-14 are treated as partly allowed

ITA 1398/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad31 May 2022AY 2012-13

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2012-13 Adani Petronet (Dahej) Port The Dy. Commissioner Of Pvt. Ltd., Vs Income-Tax, 9Th Floor, Shikhar Building, Circle 1(1)(1), Nr. Mithakali Circle, Ahmedabad Navrangpura, Ahmedabad-380009 Pan: Aaeca 5046 R Assessment Year : 2012-13 The Dy. Commissioner Of Adani Petronet (Dahej) Port Income-Tax, Vs Pvt. Ltd., Circle 1(1)(1), Ahmedabad-380009 Ahmedabad Pan: Aaeca 5046 R

For Appellant: Shri Vartik Chokshi, AR &For Respondent: Shri Mudit Nagpal, CIT-DR
Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2012-13 Adani Petronet (Dahej) Port The Dy. Commissioner of Pvt. Ltd., Vs Income-tax, 9th Floor, Shikhar Building, Circle 1(1)(1), Nr. Mithakali Circle, Ahmedabad Navrangpura, Ahmedabad-380009 PAN: AAECA 5046 R Assessment Year : 2012-13 The Dy. Commissioner of Adani Petronet (Dahej) Port Income-tax, Vs Pvt. Ltd., Circle 1(1)(1), Ahmedabad-380009 Ahmedabad PAN: AAECA 5046 R ITA No. 1792/Ahd/2018 & CO No…

DCIT CIR 7(3)(2), MUMBAI vs. PIRAMAL ENTERPRISES LTD, MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 1832/MUM/2015[2010-11]Status: DisposedITAT Mumbai15 Jan 2020AY 2010-11

Bench: Shri Mahavir Singh & Shri G. Manjunathapiramal Enterprise Limited Vs. Addl.Cit, Range-7(3) (Formerly Known As Piramal Aaykar Bhawan Healthcare Limited) M.K.Road Piramal Tower Mumbai-400 020 Ganpatrao Kadam Marg Lower Parel Mumbai-400 013

Section 143(3)Section 144C(5)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “J”, BENCH MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Piramal Enterprise Limited Vs. Addl.CIT, Range-7(3) (formerly known as Piramal Aaykar Bhawan Healthcare Limited) M.K.Road Piramal Tower Mumbai-400 020 Ganpatrao Kadam Marg Lower Parel Mumbai-400 013 PAN/GIR No.AAACN4538P (Appellant) .. (Respondent) & DCIT,Circle-7(3)(2) Vs. Piramal Enterprise Limited 622, (formerly known as Piramal Aaykar Bhawan Healthcare Limited) M.K.Road Piramal Tower Mumbai-400 020 Ganpatrao Kadam Marg Lower Parel Mumbai-400 013 PAN/GIR No.AAACN4538P (…

M/S FILTREX TECHNOLOGIES PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, both the appeals of the assessee are treated as allowed for statistical purposes

ITA 2162/BANG/2017[2013-14]Status: DisposedITAT Bangalore21 Jun 2019AY 2013-14

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Shri C.H Sundar Rao, CIT

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.2162/Bang/2017 & IT(TP)A No.3330/Band/2018 Assessment years : 2013-14 & 2014-15 M/s Filtrex Technologies Pvt. Ltd., Vs. The Asst. Commissioner of Income-tax, #36/4, Raghavendra Nagar, Circle-3(1)(1), Near Ring Road, Bangalore. 4th Cross, HRBR Layout, Bangalore-560 043. PAN – AAACF 4091 P. APPELLANT RESPONDENT Assessee by : Shri Padamchand Khincha, C.A Revenue by : Shri C.H Sundar Rao, CIT Date of hearing : 29.04.2019 Date of Pronouncement : 21.06.20…

THE DCIT, CIRCLE-4(1)(2),, AHMEDABAD vs. M/S. VODAFONE SHARED SERVICES LTD., (FORMERLY KNOWN AS VODAFONE ESSAR SHARED SERVICES LTD.),, AHMEDABAD

In the result, Revenue’s appeal in ITA No

ITA 124/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad28 May 2019AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadsl.

For Appellant: Shri S.N. Soparkar, Sr.Adv. with Shri Bandish SoparkarFor Respondent: Shri O.P. Vaishnav, CIT-DR

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘सी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD सव"ी "द"प कुमार के"डया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER Sl. ITA No(s) Assessment Appeal(s) by Nos. Year (s) Appellant vs. Respondent Appellant Respondent 1. 124/Ahd/2017 2012-13 DCIT Vodafone Shared Circ-4(1)(2) Services Ltd. Ahmedabad (formerly Known as Vodafone Essar Shared Services Ltd) Bldg-B, Vodafone House Corporate Road Prahladnagar, Ahmedabad PAN:AADCV 1145 K (Revenue) (Assessee) 2. 16…

VODAFONE BUSINESS SERVICES LIMITED ( FORMERLY KNOWN AS VODAFONE SHARED SERVICES LIMITED),,AHMEDABAD vs. THE DY. CIT, CIRCLE-4(1)(2), AHMEDABAD

In the result, Revenue’s appeal in ITA No

ITA 1923/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad28 May 2019AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadsl.

For Appellant: Shri S.N. Soparkar, Sr.Adv. with Shri Bandish SoparkarFor Respondent: Shri O.P. Vaishnav, CIT-DR

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘सी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD सव"ी "द"प कुमार के"डया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER Sl. ITA No(s) Assessment Appeal(s) by Nos. Year (s) Appellant vs. Respondent Appellant Respondent 1. 124/Ahd/2017 2012-13 DCIT Vodafone Shared Circ-4(1)(2) Services Ltd. Ahmedabad (formerly Known as Vodafone Essar Shared Services Ltd) Bldg-B, Vodafone House Corporate Road Prahladnagar, Ahmedabad PAN:AADCV 1145 K (Revenue) (Assessee) 2. 16…

THE JT. CIT, RANGE-8, AHMEDABAD vs. VODAFONE SHARED SERVICES LTD., (FORMERLY KNOWN AS VODAFONE ESSAR SHARED SERVICES LTD.), AHMEDABAD

In the result, Revenue’s appeal in ITA No

ITA 162/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad28 May 2019AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadsl.

For Appellant: Shri S.N. Soparkar, Sr.Adv. with Shri Bandish SoparkarFor Respondent: Shri O.P. Vaishnav, CIT-DR

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘सी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD सव"ी "द"प कुमार के"डया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER Sl. ITA No(s) Assessment Appeal(s) by Nos. Year (s) Appellant vs. Respondent Appellant Respondent 1. 124/Ahd/2017 2012-13 DCIT Vodafone Shared Circ-4(1)(2) Services Ltd. Ahmedabad (formerly Known as Vodafone Essar Shared Services Ltd) Bldg-B, Vodafone House Corporate Road Prahladnagar, Ahmedabad PAN:AADCV 1145 K (Revenue) (Assessee) 2. 16…

THE DCIT, CIRCLE-4(1)(2),, AHMEDABAD vs. M/S. VODAFONE SHARED SERVICES LTD., (FORMERLY KNOWN AS VODAFONE ESSAR SHARED SERVICES LTD.),, AHMEDABAD

In the result, Revenue’s appeal in ITA No

ITA 1468/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad28 May 2019AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadsl.

For Appellant: Shri S.N. Soparkar, Sr.Adv. with Shri Bandish SoparkarFor Respondent: Shri O.P. Vaishnav, CIT-DR

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘सी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD सव"ी "द"प कुमार के"डया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER Sl. ITA No(s) Assessment Appeal(s) by Nos. Year (s) Appellant vs. Respondent Appellant Respondent 1. 124/Ahd/2017 2012-13 DCIT Vodafone Shared Circ-4(1)(2) Services Ltd. Ahmedabad (formerly Known as Vodafone Essar Shared Services Ltd) Bldg-B, Vodafone House Corporate Road Prahladnagar, Ahmedabad PAN:AADCV 1145 K (Revenue) (Assessee) 2. 16…

PIRAMAL HEALTHCARE LTD,MUMBAI vs. DCIT 7(1), MUMBAI

The appeal of the revenue is partly allowed for statistical purposes in terms of our aforesaid observations

ITA 1257/MUM/2014[2009-10]Status: DisposedITAT Mumbai07 May 2019AY 2009-10

Bench: Shri G.S.Pannu & Shri Ravish Soodpiramal Healthcare Limited Deputy Commissioner Of Income (Now Known As Piramal Enterprises Ltd.) Tax- 7(1) Piramal Tower, Room No. 622, Aayakar Bhavan, Ganpatrao Kadam Marg, Vs. M.K. Road Lower Parel, Mumbai- 400 020 Mumbai – 400 013

For Appellant: Sh. J.D, Mistry, Senior Advocate &For Respondent: S/sh. Bhupendra Kumar Singh &
Section 143(3)Section 35

…P a g e | 1 ITA No.1257 & 1486/Mum/2014 - AY. 2009-10 Piramal Healthcare Limited Vs. DCIT-7(1 DCIT-Circle 7(1) Vs. Piramal Enterprises Ltd. ) IN THE INCOME TAX APPELLATE TRIBUNAL “J” Bench, Mumbai Before Shri G.S.Pannu, Vice President and Shri Ravish Sood, Judicial Member Piramal Healthcare Limited Deputy Commissioner of Income (Now known as Piramal Enterprises Ltd.) Tax- 7(1) Piramal Tower, Room No. 622, Aayakar Bhavan, Ganpatrao Kadam Marg, Vs. M.K. Road Lower Parel, Mumbai- 400 020 Mumbai – 400 013 PAN – AAACN4538P (Appellant) (Respondent) Deputy Commissioner of Income Piramal Healthcare Limited Tax- 7(1)Room…

THE DCIT, CIRCLE-4(1)(2),, AHMEDABAD vs. M/S. ZYDUS HOSPIRA ONCOLOGY PVT. LTD., AHMEDABAD

In the result, appeal of the Revenue is dismissed

ITA 81/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad09 Jul 2018AY 2011-12

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.81/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2011-2012 Dcit, Cir.4(1)(2) Vs. M/S.Zydus Hospira Oncology Ahmedabad. P.Ltd. Plot No.3, Pharmez Sarkhej Bavla Highway Tal. Matoda, Ahmedabad Pin : 382 213. Pan : Aaacz 2327 A अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent)

For Appellant: Shri Jigar M. PatelFor Respondent: Shri Prasoon Kabra, Sr.DR
Section 10ASection 143(1)Section 143(2)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD - BENCH ‘C’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.81/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2011-2012 DCIT, Cir.4(1)(2) Vs. M/s.Zydus Hospira Oncology Ahmedabad. P.Ltd. Plot No.3, Pharmez Sarkhej Bavla Highway Tal. Matoda, Ahmedabad Pin : 382 213. PAN : AAACZ 2327 A अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Revenue by : Shri Prasoon Kabra, Sr.DR Assessee by : Shri Jigar M. Patel सुनवाई क" तार"ख/Date of Hearing : 21/06/2018 घोषणा क" तार"ख /Date of Pro…

Showing 1–20 of 21 · Page 1 of 2

199 3. ACIT v. Zyndus Infrastructure (P} Ltd. (72 Taxmann.com 199) — Cited in 21 Judgments | BharatTax