26/153 ITD 693/66 SOT 140 (Delhi Trib.) (URO) and Zavata India (P.) Ltd. v. ITO

31 Taxmann.com 147Reported decision2013#24410 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 14A Section 35(1)Section 35(2AB)Section 37 Section 80G Section 80IC Section 92B Section 92CA

Judgments citing 26/153 ITD 693/66 SOT 140 (Delhi Trib.) (URO) and Zavata India (P.) Ltd. v. ITO

Deputy Commissioner of Income Tax, Chennai vs. Ashok Leyland Limited, Chennai

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

ITA 1663/CHNY/2024[2019-20]Status: DisposedITAT Chennai07 Jul 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.R. VijayaraghavanFor Respondent: Ms.Ann Marry Baby, CIT

Section 14ASection 92C

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1402/Chny/2024 िनधा"रण वष"/Assessment Year: 2019-20 v. M/s. Ashok Leyland Ltd., The DCIT, No.1, Sardar Patel Road, NCC-8(1), Guindy, Chennai-600 032. LTU-II, Chennai. [PAN: AAACA 4651 L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./ITA No.1663/Chny/2024 िनधा"रण वष"/Assessment Year: 2019-20 v. The DCIT, M/s. Ashok Leyland Ltd., NC…

Ashok Leyland Limited, Chennai vs. DCIT Non Corp Circle 8(1) Ltu - II, Chennai

ITA 1402/CHNY/2024[2019-20]Status: DisposedITAT Chennai07 Jul 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1402/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 M/S. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [Pan: Aaaса 4651 L] (अपीलार्थी/Appellant) V. The Dcit, Ncc-8(1), Ltu-Ii, Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1663/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 The Dcit, Ncc-8, Chennai. (अपीलार्थी/Appellant) V. M/S. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [Pan: Aaaса 4651 L] (प्रत्यर्थी/Respondent) Assessee By : Mr.R. Vijayaraghavan, Advocate Department By : Ms.Ann Marry Baby, Cit सुनवाईकीतारीख/Date Of Hearing : 04.06.2025 घोषणाकीतारीख /Date Of Pronouncement : 07.07.2025 आदेश / Order Per Aby T. Varkey, Jm: These Are Cross-Appeals Preferred By The Assessee As Well As The Revenue Against The Order Of The Learned Commissioner Of Income Tax

For Appellant: Mr.R. Vijayaraghavan, AdvocateFor Respondent: Ms.Ann Marry Baby, CIT

Section 14ASection 92C

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1402/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 M/s. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [PAN: AAAСА 4651 L] (अपीलार्थी/Appellant) v. The DCIT, NCC-8(1), LTU-II, Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA No.1663/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 The DCIT, NCC-8, Chennai.…

Asst CIT 15(3)(1), Mumbai vs. Zydus Nycomed Healthcare P. Ltd, Navi Mumbai

In the result, appeal filed by the revenue is hereby dismissed

ITA 3336/MUM/2016[2009-10]Status: DisposedITAT Mumbai28 Aug 2019AY 2009-10

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.3336/Mum/2016 (निर्धारण वर्ा / Assessment Years: 2009-10) Acit 15(3)(1) बिधम/ M/S. Zydus Nycomed Room No.451, 4Th Floor, Healthcare Pvt. Ltd. Vs. C-4 Mid, Vill. Pawane, Aaykar Bhavan, Maharshi Thane Belapur Road, Vashi, Karve Road, Mumbai- Navi Mumbai-400705. 400020. आयकर अपील सं/ I.T.A. Nos.4670/Mum/2016 (निर्धारण वर्ा / Assessment Years: 2011-12) बिधम/ Dcit-15(3)(1) M/S. Zydus Nycomed Room No. 451, 4Th Floor, Healthcare Pvt. Ltd. Vs. C-4 Mid, Vill. Pawane, Aayakar Bhavan,Maharshi Thane Belapur Road, Vashi, Karve Road, Mumbai- Navi Mumbai-400705. 400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacz0736D (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Manjunatha Swamy (Dr) Assessee By: Shri B. V. Jhaveri (Ar) सुनवाई की तारीख / Date Of Hearing: 01/08/2019 घोषणा की तारीख /Date Of Pronouncement: 28/08/2019 आदेश / O R D E R Per Amarjit Singh (Jm): The Revenue Has Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals)-24, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys. 2009- 10 & 2011-12. I.T.A. Nos.3336/Mum/2016 4670/Mum/2016 A.Y. 2009-10 & 2011-12

For Appellant: Shri B. V. Jhaveri (AR)For Respondent: Shri Manjunatha Swamy (DR)

Section 10BSection 115JSection 143(1)Section 143(2)Section 80ISection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. Nos.3336/Mum/2016 (निर्धारण वर्ा / Assessment Years: 2009-10) ACIT 15(3)(1) बिधम/ M/s. Zydus Nycomed Room No.451, 4th Floor, Healthcare Pvt. Ltd. Vs. C-4 MID, Vill. Pawane, Aaykar Bhavan, Maharshi Thane Belapur Road, Vashi, Karve Road, Mumbai- Navi Mumbai-400705. 400020. आयकर अपील सं/ I.T.A. Nos.4670/Mum/2016 (निर्धारण वर्ा / Assessment Years: 2011-12) बिधम/ DCIT-15(3)(1) M/s. Zydus Nycomed Room No. 451, 4th Floor, Healthcare Pvt. Ltd. Vs. C-4 MID, Vill. Pawane, Aayakar Bhavan,Mahar…