40 (Mumbai-Trib)\n(ii) Dow Chemical International (P.) Ltd. v. Deputy Commissioner

169 Taxmann.com 290Income Tax Appellate Tribunal2024#15058 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 32(1)Section 142(1)Section 143(1)Section 143(2)Section 2(18)Section 2(1B)Section 36(1)(va)Section 37(1)

Issues it is cited on

goodwill arising on amalgamation section 43(6)(c)section 55(2)transferor company depreciation on goodwill section 43(6)section 49 transferee company scheme of arrangement section 43(1)commercial rights section 55

Judgments citing 40 (Mumbai-Trib)\n(ii) Dow Chemical International (P.) Ltd. v. Deputy Commissioner

Viacom 18, Media Pvt Ltd, Mumbai vs. PCIT-8, Mumbai

ITA 2591/MUM/2025[2019-20]Status: DisposedITAT Mumbai27 Nov 2025AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Madhur Agarwal/Ms. MokshaFor Respondent: Mr. Vivek Perampurna, CIT-DR

Section 143(3)Section 144BSection 263Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 2591/MUM/2025 Assessment Year: 2019-2020 Viacom 18 Media Pvt. Ltd., One Unity Centre, Tower 4, Sanapati Babat Marg, Prabhadevi, Mumbai-400013. PAN No. AAACM 9164 E Appellant Vs. Pr. CIT-8, Aayakar Bhavan, Maharshi Karve Road, Churchgate, Mumbai-400020. Respondent Assessee by : Mr. Madhur Agarwal/Ms. Moksha Mehta Revenue by : Mr. Vivek Perampurna, CIT-DR Date of Hearing Date of pronouncement : 15/09/2025 : 27/11/2025 ORDER PER OM PRAKASH KANT, AM T…

Sprit Infrapower & Multiventures Private Limited, Mumbai vs. PCIT-8, Mumbai

The appeal of the assessee is allowed

ITA 1589/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Sept 2025AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Shri Madhur Agrawal, AR

Section 143(3)Section 263Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAJ KUMAR CHAUHAN, JM I.T.A. No. 1589/Mum/2025 (Assessment Year: 2018-19) Sprit Infrapower & Multiventures Principal Commissioner of Pvt. Ltd., Income Tax-8, 18th Floor, Marathon Futurex, N M Room No. 611, 6th Floor, Vs. Joshi Marg, Lower Parel, Aayakar Bhavan, Mumbai-400013. M.K. Road, Mumbai-400020. PAN: AALCS5905J Appellant) : Respondent) Appellant /Assessee by : Shri Madhur Agrawal, AR : Shri Arun Kanti Datta, CIT DR Revenue / Respondent by Date of Hearing : 21.08.2025 Date of Pronouncement : 10.09.2025 O R D E R Per Pad…

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…

Asstt. Commissioner of Income-Tax, Circle-2(1)(1), Ahmedabad vs. Mcfills Enterprises Private Limited, Ahmedabad

In the result, ITA No. 401/Ahd/2022 is partly allowed and ITA 402/Ahd/2022 is dismissed

ITA 402/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2018-19

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 401 & 402/Ahd/2022 Assessment Year 2017-18 & 2018-19

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Prathvi Raj Meena, CIT-D.R

Section 142(1)Section 143(1)Section 143(2)Section 2Section 2(18)Section 32(1)Section 36(1)(va)Section 37(1)Section 43(1)Section 43(6)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member ITA Nos. 401 & 402/Ahd/2022 Assessment Year 2017-18 & 2018-19 The ACIT, The McFills Circle-2(1)(1), Enterprises Pvt. Ltd. Ahmedabad Vs 501-5th Floor Shikhar (Appellant) Complex, Near Navrangpura Railway Crossing, Navrangpura, Ahmedabad-380009 PAN: AAECM3027C (Respondent) Assessee by: Shri Tushar Hemani, Sr. A.R. & Shri Parimalsinh B. Parmar, A.R. Revenue by: Shri Prathvi Raj Meena, CIT-D.R. Date of hearing : 17-04-2025 Date of pronouncement : 04-07-2025 आदेश/ORDER Pe…

Asstt. Commissioner of Income-Tax, Circle-2(1)(1), Ahmedabad vs. Mcfills Enterprises Private Limited, Ahmedabad

In the result, ITA No. 401/Ahd/2022 is partly allowed and ITA 402/Ahd/2022 is dismissed

ITA 401/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2017-18

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 401 & 402/Ahd/2022 Assessment Year 2017-18 & 2018-19

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Prathvi Raj Meena, CIT-D.R

Section 142(1)Section 143(1)Section 143(2)Section 2Section 2(18)Section 32(1)Section 36(1)(va)Section 37(1)Section 43(1)Section 43(6)

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…