(a) ITO, Delhi v. Zeon Life Sciences Ltd.

59 Taxmann.com 299High Court2015#11722 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 112Section 115JBSection 143(3)Section 144C(13)Section 2(11)Section 2(24)(xviii)Section 2(42A)Section 32

Issues it is cited on

section 80ib(2)section 2(29ba)section 35acpreliminary expensesfirst proviso to section 147section 80icsection 151(1)infrastructure facilitybeyond four yearsmaterial facts necessary for assessmentsection 80ibkelvinator

Judgments citing (a) ITO, Delhi v. Zeon Life Sciences Ltd.

Alpa India Private Limited, Hyderabad vs. DCIT Circle -1(1), Hyderabad

In the result, the appeal of the assessee company is partly allowed for statistical purposes in terms of our aforesaid observations

ITA 457/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 May 2025AY 2018-19

Bench: Us:

For Appellant: Sri PVSS Prasad, CAFor Respondent: Sri B. Bala Krishna, CIT-DR
Section 115JSection 143(2)Section 143(3)Section 3Section 80Section 80I

…1 Alpla India Private Limited vs. DCIT ITA 457/Hyd/2022 आयकर अपीलीय "यायािधकरण म", हैदराबाद ‘ए’ ब"च, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad "ी रवीश सूद, माननीय "याियक सद"य एवं "ी मधुसूदन साविडया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No. 457/Hyd/2022 (िनधा"रण वष"/ Assessment Year: 2018-19) Alpla India Private Limited, VS. Deputy Commissioner of Income Hyderabad. Tax, PAN: AAFCA3145M Circle-1(1), Hyderabad. (अपीलाथ"/ Appellant) (""थ"/ Respondent) करदाता का "ितिनिध"/ Assessee : Sri PVSS Pr…

Nutech Engineering Technologies Limited, Mumbai vs. ACIT, Circle-10(3)(1), Mumbai

The appeal of the appellant is dismissed

ITA 952/MUM/2024[2016-17]Status: DisposedITAT Mumbai06 Nov 2024AY 2016-17

Bench: Shri Amit Shukla (Jm) & Shri Omkareshwar Chidara (Am)

Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “B” Bench, Mumbai. Before Shri Amit Shukla (JM) & Shri Omkareshwar Chidara (AM) I.T.A. No. 952/Mum/2024 (A.Y. 2016-17) Nutech Engineering Vs. ACIT, Circle- Technologies Limited 10(3)(1) 27 Vikas Centre, S.V. Room No. 552 Road, Santacrus West 5th Floor Mumbai-400 054. Aayakar Bhavan M.K. Road PAN : AAACN0273B Mumbai-400020. (Appellant) (Respondent) Assessee by Shri Ajay R. Singh & Shri Akshay Pawar Department by Shri A.K. Ambastha Date of Hearing 06.09.2024 Date of Pronouncement 06.11.2024 O R D E R Per Omkareshwar Chidara (AM) :- In the above cited appeal, the ap…

Deputy Commissioner of Income Tax Circle 5 1, Bhopal, Bhopal Madhya Pradesh vs. Mapaex Remedies Pvt Ltd, Bhopal Madhya Pradesh

Appeals are dismissed

ITA 510/IND/2024[2017-18]Status: DisposedITAT Indore10 Sept 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.444/Ind/2024 (AY:2016-17) MAPAEX Remedies Pvt. Ltd. DCIT / ACIT बनाम/ E-7, HIG, 500, 2(1), Vs. Arera Colony, Bhopal Bhopal (PAN: AAECM2274P) (Assessee/Appellant) (Revenue/Respondent) ITA No. 509/Ind/2024 (AY:2016-17) DCIT, Mapaex Remedies Pvt. Ltd. बनाम/ Circle 5(1), E-7, HIG, 500, Vs. Bhopal Arera Colony, Bhopal (PAN: AAECM2274P) (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Nema, Sr. Adv. with Shri Gagan Ti…

Deputy Commissioner of Income Tax Circle - 5(1), Bhopal, Bhopal Madhya Pradesh vs. Mapaex Remedies Pvt Ltd, Bhopal Madhya Pradesh

Appeals are dismissed

ITA 509/IND/2024[2016-17]Status: DisposedITAT Indore10 Sept 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.444/Ind/2024 (AY:2016-17) MAPAEX Remedies Pvt. Ltd. DCIT / ACIT बनाम/ E-7, HIG, 500, 2(1), Vs. Arera Colony, Bhopal Bhopal (PAN: AAECM2274P) (Assessee/Appellant) (Revenue/Respondent) ITA No. 509/Ind/2024 (AY:2016-17) DCIT, Mapaex Remedies Pvt. Ltd. बनाम/ Circle 5(1), E-7, HIG, 500, Vs. Bhopal Arera Colony, Bhopal (PAN: AAECM2274P) (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Nema, Sr. Adv. with Shri Gagan Ti…

Deputy Commissioner of Income Tax, Circle -5(1), Bhopal, Madhya Pradesh vs. Mapaex Remedies Pvt. Ltd., Bhopal Madhya Pradesh

Appeals are dismissed

ITA 508/IND/2024[2012-13]Status: DisposedITAT Indore10 Sept 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.444/Ind/2024 (AY:2016-17) MAPAEX Remedies Pvt. Ltd. DCIT / ACIT बनाम/ E-7, HIG, 500, 2(1), Vs. Arera Colony, Bhopal Bhopal (PAN: AAECM2274P) (Assessee/Appellant) (Revenue/Respondent) ITA No. 509/Ind/2024 (AY:2016-17) DCIT, Mapaex Remedies Pvt. Ltd. बनाम/ Circle 5(1), E-7, HIG, 500, Vs. Bhopal Arera Colony, Bhopal (PAN: AAECM2274P) (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Nema, Sr. Adv. with Shri Gagan Ti…

Ms Mapaex Remedies Pvt Ltd, Bhopal vs. ACIT 2 (1) Bhopal, Bhopal Madhya Pradesh

Appeals are dismissed

ITA 489/IND/2024[2017-18]Status: DisposedITAT Indore10 Sept 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.444/Ind/2024 (AY:2016-17) MAPAEX Remedies Pvt. Ltd. DCIT / ACIT बनाम/ E-7, HIG, 500, 2(1), Vs. Arera Colony, Bhopal Bhopal (PAN: AAECM2274P) (Assessee/Appellant) (Revenue/Respondent) ITA No. 509/Ind/2024 (AY:2016-17) DCIT, Mapaex Remedies Pvt. Ltd. बनाम/ Circle 5(1), E-7, HIG, 500, Vs. Bhopal Arera Colony, Bhopal (PAN: AAECM2274P) (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Nema, Sr. Adv. with Shri Gagan Ti…

Ms Mapaex Remedies Pvt Ltd, Bhopal vs. ACIT 2 (1) Bhopal, Bhopal

Appeals are dismissed

ITA 486/IND/2024[2012-13 ]Status: DisposedITAT Indore10 Sept 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.444/Ind/2024 (AY:2016-17) MAPAEX Remedies Pvt. Ltd. DCIT / ACIT बनाम/ E-7, HIG, 500, 2(1), Vs. Arera Colony, Bhopal Bhopal (PAN: AAECM2274P) (Assessee/Appellant) (Revenue/Respondent) ITA No. 509/Ind/2024 (AY:2016-17) DCIT, Mapaex Remedies Pvt. Ltd. बनाम/ Circle 5(1), E-7, HIG, 500, Vs. Bhopal Arera Colony, Bhopal (PAN: AAECM2274P) (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Nema, Sr. Adv. with Shri Gagan Ti…

Mapaex Remedies Pvt Ltd, Bhopal vs. The DCIT -2- (1), Bhopal

Appeals are dismissed

ITA 444/IND/2024[2016-17]Status: DisposedITAT Indore10 Sept 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.444/Ind/2024 (AY:2016-17) MAPAEX Remedies Pvt. Ltd. DCIT / ACIT बनाम/ E-7, HIG, 500, 2(1), Vs. Arera Colony, Bhopal Bhopal (PAN: AAECM2274P) (Assessee/Appellant) (Revenue/Respondent) ITA No. 509/Ind/2024 (AY:2016-17) DCIT, Mapaex Remedies Pvt. Ltd. बनाम/ Circle 5(1), E-7, HIG, 500, Vs. Bhopal Arera Colony, Bhopal (PAN: AAECM2274P) (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Nema, Sr. Adv. with Shri Gagan Ti…

M/S. Vishal Motors, Bilaspur vs. Assistant Commissioner of Income Tax-1(1), Bilaspur

In the result appeal of the assessee partly allowed for statistical purposes

ITA 13/RPR/2013[2009-10]Status: DisposedITAT Raipur17 Oct 2022AY 2009-10

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.13/Rpr/2013 (ननधाारण वषा / Assessment Year :2009-2010) M/S Vishal Motors, Vs Acit-1(1), Bilaspur(C.G.) Jarhabhata, Link Road, Bilaspur-495001 Pan No. : Aaafv 7542 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Vimal Agrawal & Laxmi Sharma, CAsFor Respondent: Shri G.N.Singh, Sr. DR
Section 69C

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA No.13/RPR/2013 (ननधाारण वषा / Assessment Year :2009-2010) M/s Vishal Motors, Vs ACIT-1(1), Bilaspur(C.G.) Jarhabhata, Link Road, Bilaspur-495001 PAN No. : AAAFV 7542 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Vimal Agrawal & Laxmi Sharma, CAs राजस्व की ओर से /Revenue by : Shri G.N.Singh, Sr. DR सुनिाई की तारीख / Date of Hear…

(a) ITO, Delhi v. Zeon Life Sciences Ltd. (59 Taxmann.com 299) — Cited in 9 Judgments | BharatTax