222(Bom); Pr. CIT v. PTC India Financial Services Ltd.

146 Taxmann.com 174High Court2023#12475 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 115JB(2)Section 139Section 14ASection 2(24)Section 250Section 32(1)(iia)Section 8D

Issues it is cited on

section 14(2)goodwill arising on amalgamationsection 9(1)(ii)section 43(6)(c)section 14(1)section 55(2)section 10(33)section 14a disallowancesection 49minimum alternate taxresulting companytransferee company

Judgments citing 222(Bom); Pr. CIT v. PTC India Financial Services Ltd.

DEPUTY COMMISSIONER OF INCOME-TAX, CC-3(2), CENTRAL RANGE-3, MUMBAI, AIR INDIA BUILDING, NARIMAN POINT vs. AARTI DURGS LIMITED, SION (E)

In the result, all the three appeals of the revenue are dismissed

ITA 3071/MUM/2023[2014-2015]Status: DisposedITAT Mumbai29 Jan 2025AY 2014-2015

Bench: Shri Saktijit Dey & Smt. Renu Jauhri

For Appellant: Shri S. S. Nagar & Shri Vipul JainFor Respondent: Dr. K. R. Subash &
Section 139Section 14ASection 2(24)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No. 3071/MUM/2023 (A.Y. 2014-15) ACIT-CC 3(2), v/s. Aarti Drugs Ltd. 1913, 19th Floor, Air India बनाम Plot No. 9 D, 3rd Floor, Building, Nariman Point, Mahendra Industrial Mumbai-400021 Estate, Road No. 29, Sion East, Mumbai-400022 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACA4410D Appellant/अपीलार्थी .. Respondent/प्रतिवादी Assessee by : Shri S. S. Nagar & Shri Vipul Jain Revenue by : Dr. K. R. Subash & Shri Ram Krishn Kedia Date of Hearing 31.12.2024 Date of Pronouncement…

DCIT CC 3(2), CENTRAL RANGE-3,MUMBAI, AIR INDIA BUILDING, NARIMAN POINT vs. AARTI DURGS LIMITED, SION (E)

In the result, all the three appeals of the revenue are dismissed

ITA 3070/MUM/2023[2013-14]Status: DisposedITAT Mumbai29 Jan 2025AY 2013-14
For Appellant: \nShri S. S. Nagar & Shri Vipul JainFor Respondent: \nDr. K. R. Subash &
Section 139Section 14ASection 2(24)

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI\nBEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT\n&\nSMT. RENU JAUHRI, ACCOUNTANT MEMBER\nITA No. 3070/MUM/2023\n(A.Y. 2013-14)\nITA No. 3071/MUM/2023\n(A.Y. 2014-15)\nITA No. 3068/MUM/2023\n(Α.Υ. 2015-16)\nACIT-CC 3(2),\nv/s. Aarti Drugs Ltd.\n1913, 19th Floor, Air India\nबनाम\nPlot No. 9 D, 3rd Floor,\nBuilding, Nariman Point,\nMahendra Industrial\nMumbai-400021\nEstate, Road No. 29,\nSion East,\nMumbai-400022\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACA4410D\nAppellant/अपीलार्थी\n..\nRespondent/प्रतिवादी\nAssessee by :\nShri S. S. Nagar & Shri…

DEPUTY COMMISSIONER OF INCOME-TAX, CC-3(2), CENTRAL RANGE-3, MUMBAI, AIR INDIA BUILDING, NARIMAN POINT vs. AARTI DURGS LIMITED, SION (E)

ITA 3068/MUM/2023[2015-16]Status: DisposedITAT Mumbai29 Jan 2025AY 2015-16
For Appellant: \nShri S. S. Nagar & Shri Vipul JainFor Respondent: \nDr. K. R. Subash &
Section 139Section 14ASection 2(24)

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI\nBEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT\n&\nSMT. RENU JAUHRI, ACCOUNTANT MEMBER\nITA No. 3070/MUM/2023\n(A.Y. 2013-14)\nITA No. 3071/MUM/2023\n(A.Y. 2014-15)\nITA No. 3068/MUM/2023\n(A.Y. 2015-16)\nACIT-CC 3(2),\n1913, 19th Floor, Air India\nBuilding, Nariman Point,\nMumbai-400021\nv/s.\nAarti Drugs Ltd.\nबनाम | Plot No. 9 D, 3rd Floor,\nMahendra Industrial\nEstate, Road No. 29,\nSion East,\nMumbai-400022\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACA4410D\nAppellant/अपीलार्थी\n..\nRespondent/प्रतिवादी\nAssessee by :\nShri S. S. Nagar & Sh…

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

ITA 303/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

ITA 302/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 199/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 198/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

M/S. ATUL LTD.,,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(2),, AHMEDABAD

The appeal of the assessee is partly allowed in the above terms for statistical purpose

ITA 446/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad26 Apr 2024AY 2010-11

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarit(Tp)A No.446/Ahd/2015 Assessment Year : 2010-11 M/S.Atul Limited Dcit, Cir.1(1)(2) Atul House Vs Ahmedabad. Gi Patel Marg Ahmedabad 380 014. Pan : Aabca 2390 M

For Appellant: Shri S.N. Soparkar, Sr.Advocate &For Respondent: Dr.Darsi Suman Ratnam, CIT-DR
Section 143(3)Section 144Section 92C

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER IT(TP)A No.446/Ahd/2015 Assessment Year : 2010-11 M/s.Atul Limited DCIT, Cir.1(1)(2) Atul House Vs Ahmedabad. GI Patel Marg Ahmedabad 380 014. PAN : AABCA 2390 M (Applicant) (Responent) Assessee by : Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, AR Revenue by : Dr.Darsi…