250 Taxman 270 (Guj). 8. DCIT v. Famy Care Ltd.

105 Taxmann.com 36High Court2019#18633 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 133(6)Section 142(1)Section 143(3)Section 144BSection 263Section 35(2AB)

Judgments citing 250 Taxman 270 (Guj). 8. DCIT v. Famy Care Ltd.

Amber Enterprises India Limited, Rajpura, Punjab vs. The Principal Commissioner of Income Tax, Patiala, Punjab

In the result, the appeal of the assessee is allowed

ITA 554/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh07 Oct 2025AY 2020-21

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Meenakshi Vohra, CIT, DR (Virtual)
Section 133(6)Section 142(1)Section 143(3)Section 144BSection 263Section 35Section 35(1)(i)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 554/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2020-21 Amber Enterprises India Limited बनाम The Pr. CIT C-1, Phase-2, Focal Point, Rajpura Patiala Punjab-140401 "ायी लेखा सं./PAN NO: AABCA3456E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Smt. Meenakshi…

ACIT, Circle-14(1)(2), Mumbai vs. M/S Centaur Pharmaceuticals Pvt Ltd, Mumbai

In the result the appeal filed by the Assessing Officer is dismissed and the cross objections of the assessee are allowed

ITA 3224/MUM/2022[2015-16]Status: DisposedITAT Mumbai13 Jun 2023AY 2015-16

Bench: Shri Prashant Maharishi & Shri Kuldip Singh: A.Y : 2015-16 Acit, Circle – 14(1(2), Vs. M/S. Centaur Pharmaceuticals Pvt. Ltd. Mumbai. (Appellant) Centaure House, Shanti Nagar Vakola, Santacruz East Mumbai 400055 (Respondent)

For Appellant: Shri Vishwas Mahendale, AdvocateFor Respondent: Shri B. Bagchi, Sr. A.R
Section 143(3)Section 35

…ntaur Pharmaceuticals Pvt. Ltd. valid during relevant period, then merely for reason of non- issue of approval for certain period in prescribed Form 3CM by competent authority. weighted deduction claimed under section 35(2AB) could not be denied. 6.4.2 [2019] 105 Taxmann.com 36 (Madras) Commissioner of Income Tax. Chennai vs TVS Electronics Ltd, High Court of Madras held - Assessee incurred expenditure on development of Research and Development facilities. Revenue disallowed assessee's claim of weighted deduction taking view that approval for current assessment year was not complied with. Assessee submitted that…

ACIT Cir 1, Thane vs. Advance Enzyme Technologies P.Ltd, Thane

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 3353/MUM/2017[2010-11]Status: DisposedITAT Mumbai07 Feb 2020AY 2010-11

Bench: Shri G. Manjunatha & Shri Ramlal Negisl.

For Appellant: Shri Vipul Joshi, ARFor Respondent: Shri Anadi Verma, CIT, DR
Section 143(3)Section 271(1)(c)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAMLAL NEGI, JUDICIAL MEMBER Sl. ITA / CO No. A.Y Appellant Respondent No. 1 3026/Mum/2015 2010-11 Advance Enzyme ACIT, Circle – 1, 6th Floor, B Wing Technologies Pvt., Ltd., A Wing, 5th R.No. 22, Ashar IT Floor, Sun Park, Wagle INDL Magnetic, LIC Estate, Road No. Service Road, Louis 16Z, Wagle INDL Wadi, Thane West – Estate, Thane – 400604 400604. 2 3353/Mum/2017 2010-11 ACIT, Circle – 1, Advance Enzyme 6th Floor, B Wing Technologies Pvt. Ltd., A Wing, 5th R.No. 22, Ashar IT Park, Wagle INDL Floor, Sun Est…

Advanced Enzyme Technologies Ltd, Thane vs. Asst CIT Cir 1, Thane

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 3026/MUM/2015[2010-11]Status: DisposedITAT Mumbai07 Feb 2020AY 2010-11

Bench: Shri G. Manjunatha & Shri Ramlal Negisl.

For Appellant: Shri Vipul Joshi, ARFor Respondent: Shri Anadi Verma, CIT, DR
Section 143(3)Section 271(1)(c)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAMLAL NEGI, JUDICIAL MEMBER Sl. ITA / CO No. A.Y Appellant Respondent No. 1 3026/Mum/2015 2010-11 Advance Enzyme ACIT, Circle – 1, 6th Floor, B Wing Technologies Pvt., Ltd., A Wing, 5th R.No. 22, Ashar IT Floor, Sun Park, Wagle INDL Magnetic, LIC Estate, Road No. Service Road, Louis 16Z, Wagle INDL Wadi, Thane West – Estate, Thane – 400604 400604. 2 3353/Mum/2017 2010-11 ACIT, Circle – 1, Advance Enzyme 6th Floor, B Wing Technologies Pvt. Ltd., A Wing, 5th R.No. 22, Ashar IT Park, Wagle INDL Floor, Sun Est…

250 Taxman 270 (Guj). 8. DCIT v. Famy Care Ltd. (105 Taxmann.com 36) — Cited in 4 Judgments | BharatTax