ACIT v. Meco Instruments (P.) Ltd.

7 Taxmann.com 24Income Tax Appellate Tribunal2010#12067 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 115OSection 142(1)Section 143(2)Section 143(3)Section 234CSection 250Section 35(1)(iv)Section 35(2AB)

Issues it is cited on

section 35(1)(iv)weighted deductionsection 35(2ab)section 35revenue expenditurecapital expendituresection 37section 142(1)appeal before the tribunalsection 143(2)prescribedcompany

Judgments citing ACIT v. Meco Instruments (P.) Ltd.

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLIGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 506/PUN/2025[2015-16]Status: DisposedITAT Pune25 Aug 2025AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

For Appellant: S/Shri Nikhil Pathak andFor Respondent: S/Shri Amol Khairnar, CIT-DR and
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Sr No 1 ITA No. 1657/PUN/2024 Appellant DCIT, Circle-1, Aurangabad Respondent Endurance Technologies Limited (earlier High Technology Transmission Systems India Pvt. Ltd.) E 92, Waluj, Ranjangaon (S), Bajaj Nagar, MIDC, Waluj SO, Aurangabad - 431136 PAN: AAACE7066P A.Y. 2011-12 2 1659/PUN/2024 -do- -do- 2012-13 3 1683/PUN/2024 -do- -do- 2013-14 4 1660/PUN/2024 -do- Endurance Technologies Limited E 92, Waluj, Ranjangaon (S), Bajaj Nagar, MIDC, Waluj SO, Aurangabad - 431136 PAN: A…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 1660/PUN/2024[2014-15]Status: DisposedITAT Pune25 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Sr No 1 ITA No. 1657/PUN/2024 Appellant DCIT, Circle-1, Aurangabad Respondent Endurance Technologies Limited (earlier High Technology Transmission Systems India Pvt. Ltd.) E 92, Waluj, Ranjangaon (S), Bajaj Nagar, MIDC, Waluj SO, Aurangabad - 431136 PAN: AAACE7066P A.Y. 2011-12 2 1659/PUN/2024 -do- -do- 2012-13 3 1683/PUN/2024 -do- -do- 2013-14 4 1660/PUN/2024 -do- Endurance Technologies Limited E 92, Waluj, Ranjangaon (S), Bajaj Nagar, MIDC, Waluj SO, Aurangabad - 431136 PAN: A…

VE COMMERCIAL VEHICLES LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-5, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 1100/DEL/2023[2015-16]Status: DisposedITAT Delhi19 Aug 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 115Section 142(1)Section 143(2)Section 143(3)Section 250Section 35

…ITA Nos.1100, 1101 & 1411/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1100 & 1101/Del/2023 [Assessment Year : 2015-16 & 2016-17] VE Commercial Vehicle Ltd. vs DCIT 3rd Floor, Select City Walk, A-3 Central Circle-5 District Centre, Saket New Delhi New Delhi-110017 [Earlier assessed at PAN-AABCE9378F ACIT, Special Range 9, New Delhi] APPELLANT RESPONDENT [Assessment Year : 2015-16] ACIT vs VE Commercial Vehicle Ltd. Central Circle-05 3rd Floor, Select City Walk, A-3 New Delhi District Cent…

DCIT CIRCLE-1 , THANE vs. M/S EVEREST INDUSTRIES LTD. , DELHI

ITA 655/MUM/2020[2011-12]Status: DisposedITAT Mumbai20 Jan 2023AY 2011-12

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2011-12

For Appellant: Shri Yogesh Thar, A.R. &For Respondent: Shri Sanjeev Kashyap, D.R
Section 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2011-12 M/s. Everest Industries Dy. Commissioner of Ltd., Income Tax, D-206, Sector-63, Circle-1, Ashar I.T. Park, 6th Floor, Noida-201301 Vs. Uttar Pradesh B-Wing, PAN: AAACE7550N 16-Z, Wagle Industrial Estate, Thane (W) – 400 604 (Appellant) (Respondent) Assessment Year: 2011-12 Dy. Commissioner of M/s. Everest Industries Income Tax, Ltd., Circle-1, Thane D-206, Sector-63, Vs. Room No.22, B-Wing, Noida-201301 6th Floor, Ashar I.T. Park, Uttar P…

EVEREST INDUSTRIAL LTD. ,NOIDA vs. DY CIT CIRCLE-1 , THANE

ITA 7792/MUM/2019[2011-12]Status: DisposedITAT Mumbai20 Jan 2023AY 2011-12

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2011-12

For Appellant: Shri Yogesh Thar, A.R. &For Respondent: Shri Sanjeev Kashyap, D.R
Section 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2011-12 M/s. Everest Industries Dy. Commissioner of Ltd., Income Tax, D-206, Sector-63, Circle-1, Ashar I.T. Park, 6th Floor, Noida-201301 Vs. Uttar Pradesh B-Wing, PAN: AAACE7550N 16-Z, Wagle Industrial Estate, Thane (W) – 400 604 (Appellant) (Respondent) Assessment Year: 2011-12 Dy. Commissioner of M/s. Everest Industries Income Tax, Ltd., Circle-1, Thane D-206, Sector-63, Vs. Room No.22, B-Wing, Noida-201301 6th Floor, Ashar I.T. Park, Uttar P…

STAR ENGINEERS INDIA PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 10,, PUNE

In the result, the appeal of assessee is allowed

ITA 1435/PUN/2018[2014-15]Status: DisposedITAT Pune27 Mar 2019AY 2014-15

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1435/Pun/2018 यििाारण वषा / Assessment Year : 2014-15

For Appellant: Shri P.S. ShingteFor Respondent: Shri M.K. Verma
Section 143(3)Section 35

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1435/PUN/2018 यििाारण वषा / Assessment Year : 2014-15 Star Engineers India Pvt. Ltd., Plot No.54/2, D-2 Block, MIDC, Chinchwad, अऩीऱाथी/Appellant Pune - 411019 …. PAN: AAHCS6334B Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 10, Pune अऩीऱाथी की ओर से / Appellant by : Shri P.S. Shingte प्रत्यथी की ओर से / Responde…

COPPER CORPORATION PVT. LTD.,,SATARA vs. JOINT COMMISSIONER OF INCOME-TAX,, SATARA

In the result, both the appeals of assessee and Revenue are partly allowed

ITA 652/PUN/2015[2010-11]Status: DisposedITAT Pune26 Feb 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.621/Pun/2015 यििाारण वषा / Assessment Year : 2010-11

For Appellant: Shri Krishna GajrathiFor Respondent: Shri Prashant Gudekar
Section 143(3)Section 35Section 35(1)(iv)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.621/PUN/2015 यििाारण वषा / Assessment Year : 2010-11 The Asst. Commissioner of Income Tax, अऩीऱाथी/Appellant Satara Circle, Satara …. Vs. Cooper Corporation Pvt. Ltd., L-5, Additional MIDC, …. प्रत्यथी / Respondent Satara – 415004 PAN: AAACC9687J आयकर अपीऱ सं. / ITA No.652/PUN/2015 यििाारण वषा / Assessment Year : 2010-11 Cooper Corporation Pvt. Ltd., L…

ASSISTANT COMMISSIONER OF INCOME-TAX vs. COOPER CORPORATION PVT. LTD.,, SATARA

In the result, both the appeals of assessee and Revenue are partly allowed

ITA 621/PUN/2015[2010-11]Status: DisposedITAT Pune26 Feb 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.621/Pun/2015 यििाारण वषा / Assessment Year : 2010-11

For Appellant: Shri Krishna GajrathiFor Respondent: Shri Prashant Gudekar
Section 143(3)Section 35Section 35(1)(iv)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.621/PUN/2015 यििाारण वषा / Assessment Year : 2010-11 The Asst. Commissioner of Income Tax, अऩीऱाथी/Appellant Satara Circle, Satara …. Vs. Cooper Corporation Pvt. Ltd., L-5, Additional MIDC, …. प्रत्यथी / Respondent Satara – 415004 PAN: AAACC9687J आयकर अपीऱ सं. / ITA No.652/PUN/2015 यििाारण वषा / Assessment Year : 2010-11 Cooper Corporation Pvt. Ltd., L…

MINILEC INDIA PRIVATE LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is partly allowed

ITA 690/PUN/2015[2010-11]Status: DisposedITAT Pune09 Apr 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.690/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 Minilec India Pvt. Ltd., 1073/1-2-3, At & Post Pirangut, अऩीऱाथी/Appellant Pune – 412111 …. Pan:Aabcm2682E Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 11(2), Pune

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Mukesh Jha, JCIT
Section 143(3)Section 35Section 35(1)Section 35(1)(i)Section 35(1)(iv)Section 43BSection 69C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.690/PUN/2015 यििाारण वषा / Assessment Year : 2010-11 Minilec India Pvt. Ltd., 1073/1-2-3, At & Post Pirangut, अऩीऱाथी/Appellant Pune – 412111 …. PAN:AABCM2682E Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 11(2), Pune अऩीऱाथी की ओर से / Appellant by : Shri Kishore Phadke प्रत्यथी की ओर से / Respondent by : Shri Mukesh Jha, JC…