290 (Mumbai-Trib.)\n(iii) Principal Commissioner of Income-tax-1 v. Eltek SGS (P.) Ltd.\n

153 Taxmann.com 263High Court2023#16806 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 199 Section 32 Section 32(1)(ii)Section 43(1)Section 47(vi)Section 47(via)Section 47(xiv)

Issues it is cited on

goodwill arising on amalgamation business transfer agreement section 55(2)depreciation on goodwill section 49 resulting company scheme of arrangement transferor company commercial rights section 47 section 43(1)section 55

Judgments citing 290 (Mumbai-Trib.)\n(iii) Principal Commissioner of Income-tax-1 v. Eltek SGS (P.) Ltd.\n

Pmv Maltings Pvt Ltd, New Delhi vs. ACIT Circle-19(2), New Delhi

In the result the appeal of the assessee for ITA No

ITA 6906/DEL/2019[2016-17]Status: DisposedITAT Delhi26 Sept 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 143(3)Section 32

…ITA Nos. 3103 & 6906/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 3103/Del/2019&6906/Del/2019 Assessment year: 2015-16 and 2016-17 M/s.PMV Maltings Pvt Ltd, Vs Assistant Commissioner Level-5, Caddie Commercial of Income Tax, Hospitality District, Aerocity, Circle 19(2), IGI Airport, New Delhi. New Delhi-110037 PAN: AAECP9899F APPELLANT RESPONDENT Assessee represented by Ms. Aditi Gupta, & Shri Abdullah Mustaqueem, Advocates Department represented by Ms. Harpreet Kaur Hansra, Sr. DR Date of…

Pmv Maltings Pvt Ltd, New Delhi vs. ACIT Circle-19(2), New Delhi

In the result the appeal of the assessee for ITA No

ITA 3103/DEL/2019[2015-16]Status: DisposedITAT Delhi26 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 143(3)Section 32

Aditya Birla Finance Limited, Mumbai vs. Assistant Commissioner of Income-Tax - 2(1)(1), Mumbai

In the result, the appeal is partly allowed

ITA 4821/MUM/2024[AY 2017-18]Status: DisposedITAT Mumbai08 Jul 2025

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Yogesh Thar & Ms. S.Jayaram, ARsFor Respondent: Shri Rajesh Kumar Yadav, (CIT DR)

Section 135Section 143(3)Section 32Section 43BSection 80G

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4821/MUM/2024 (A.Y. 2017-18) Aditya Birla Finance Limited v/s. Assistant Commissioner of Limited, Tower 1, 18th Floor, बनाम Income Tax, Circle One World Center, 841, 2(1)(1), Aayakar Bhavan, Senapati Bapat Marg, Mumbai Mumbai 400 020, 400 013, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCB5769M Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Yogesh Thar & Ms. S.Jayaram, ARs Respondent by : Shri Rajesh Kumar Yadav, (CIT DR) Date o…

Rexel India Private Limited, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, appeal of the assessee is partly allowed for statistical

ITA 981/PUN/2024[AY 2016-17]Status: DisposedITAT Pune05 May 2025

Section 143(2)Section 32(1)Section 43(1)Section 43(6)

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.981/PUN/2024 निर्धारण वर्ष / Assessment Year: 2016-17 Rexel India Private Limited, Office No. 407-414, 4th Floor, Insignia, 46, Sasoon Road, Pune-411001 Maharashtra PAN AAFCR6724C Vs. DCIT, PUNE Appellant/Assessee Respondent/Revenue Assessee by Department by Date of hearing Date of Pronouncement Shri Nikhil Pathak Shri Mallikarjun Utture, CIT 05/02/2025 05/05/2025 आदेश / ORDER PER MS. ASTHA CHANDRA, JM The appeal…

Publics Communications P.Ltd, Mumbai vs. DCIT Cir 7(3)(2), Mumbai

In the result, ground 2 is allowed and ground 3 is allowed for statistical purposes

ITA 588/MUM/2017[2012-13]Status: DisposedITAT Mumbai15 Mar 2024AY 2012-13

Bench: Ms. Kavitha Rajagopal() & Ms. Padmavathy S. ()

Section 199

…1 ITA 588/Mum/2017 M/s Publicis Communications Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL(JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.588/Mum/2017 (Assessment year 2012-13) M/s Publicis Communications Private vs The Deputy Commissioner of Limited, Viva Centre, 126, Income-tax, Circle 7(3)(2), Mumbai, Mathurada Mills Compound, N.M. Aayakar Bhavan, Maharshi Karve Joshi Marg, Off. Senapati Bapat Road, Mumbai-400 020 Marg, Lower Parel (West), Mumbai- 400 013 PAN : AABCA5243G APPELLANT RESPONDENT Assessee represented by Shri K…