Alfa Laval India Ltd. v. DCIT

266 ITR 418High Court2004#2059 most cited

What is Alfa Laval India Ltd. v. DCIT authority for?

A deduction for obsolete inventory or provision for obsolete stock is permissible under Section 37(1) if justified by a certified auditor's report and valued at cost or market price/net realizable value, whichever is lower, with consistent valuation in subsequent years.

56

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2024.

Also referred to as

Alfa Laval India Ltd. v. DCIT · Section 37(1) · obsolete inventory deduction · obsolete stock valuation · closing stock valuation · cost or market value lower · auditor's report · net realizable value

Also reported as

133 Taxmann 740

Sections most often in play

Section 1956: Section 211(3C)Section 1961: Section 142(1)Section 1961: Section 143(2)Section 1961: Section 37(1)Section 1961: Section 40(a)(ia)Section 2006

Issues it is cited on

section 90(3)section 43b(a)interest on refundsection 80hazadi bachao andolansection 80hhcsection 80hhroyalty incomeeligible businesssection 90section 80iasection 80i

Judgments citing Alfa Laval India Ltd. v. DCIT

M/S. Vodafone Essar East Limited, Kolkata vs. ACIT, Circle - 7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 485/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Dec 2017AY 2006-07

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…alify for deduction u/s 80IA of the Act. In the following decisions, in the context of section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1) of the Act: o Alfa Laval India Limited (266 ITR 418) (Bom) affirmed by the Supreme Court in 295 ITR 451 o Extrusion Process (P) Ltd. V. ITO (106 ITD 336) (TBom) (PB II – page Nos. 160-163) o CIT v. Abdul Rahaman Industries 293 ITR 475 (Mad) (PB I – page Nos. 164-166) Thus, once the write back are taxed u/s. 41(1) of the Act, following the Delhi High Court decision in Eltek (supra), it would undisp…

DCIT, Circle - 7, Kolkata vs. Vodafone Essar East Limited, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 482/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Dec 2017AY 2006-07

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…alify for deduction u/s 80IA of the Act. In the following decisions, in the context of section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1) of the Act: o Alfa Laval India Limited (266 ITR 418) (Bom) affirmed by the Supreme Court in 295 ITR 451 o Extrusion Process (P) Ltd. V. ITO (106 ITD 336) (TBom) (PB II – page Nos. 160-163) o CIT v. Abdul Rahaman Industries 293 ITR 475 (Mad) (PB I – page Nos. 164-166) Thus, once the write back are taxed u/s. 41(1) of the Act, following the Delhi High Court decision in Eltek (supra), it would undisp…

ACIT, Circle - 7, Kolkata vs. Vodafone Essar East Ltd., Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 377/KOL/2009[2005-06]Status: DisposedITAT Kolkata15 Dec 2017AY 2005-06

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…alify for deduction u/s 80IA of the Act. In the following decisions, in the context of section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1) of the Act: o Alfa Laval India Limited (266 ITR 418) (Bom) affirmed by the Supreme Court in 295 ITR 451 o Extrusion Process (P) Ltd. V. ITO (106 ITD 336) (TBom) (PB II – page Nos. 160-163) o CIT v. Abdul Rahaman Industries 293 ITR 475 (Mad) (PB I – page Nos. 164-166) Thus, once the write back are taxed u/s. 41(1) of the Act, following the Delhi High Court decision in Eltek (supra), it would undisp…

M/S. Vodafone Essar East Ltd., Kolkata vs. Addl. CIT, Range - 7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 357/KOL/2009[2005-06]Status: DisposedITAT Kolkata15 Dec 2017AY 2005-06

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…alify for deduction u/s 80IA of the Act. In the following decisions, in the context of section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1) of the Act: o Alfa Laval India Limited (266 ITR 418) (Bom) affirmed by the Supreme Court in 295 ITR 451 o Extrusion Process (P) Ltd. V. ITO (106 ITD 336) (TBom) (PB II – page Nos. 160-163) o CIT v. Abdul Rahaman Industries 293 ITR 475 (Mad) (PB I – page Nos. 164-166) Thus, once the write back are taxed u/s. 41(1) of the Act, following the Delhi High Court decision in Eltek (supra), it would undisp…

M/S. Vodafone Essar East Ltd., Kolkata vs. JCIT, Range - 7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 356/KOL/2009[2004-05]Status: DisposedITAT Kolkata15 Dec 2017AY 2004-05

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…alify for deduction u/s 80IA of the Act. In the following decisions, in the context of section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1) of the Act: o Alfa Laval India Limited (266 ITR 418) (Bom) affirmed by the Supreme Court in 295 ITR 451 o Extrusion Process (P) Ltd. V. ITO (106 ITD 336) (TBom) (PB II – page Nos. 160-163) o CIT v. Abdul Rahaman Industries 293 ITR 475 (Mad) (PB I – page Nos. 164-166) Thus, once the write back are taxed u/s. 41(1) of the Act, following the Delhi High Court decision in Eltek (supra), it would undisp…

ACIT, Circle - 7, Kolkata vs. Hutchison Telecom East Limited, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 343/KOL/2009[2004-05]Status: DisposedITAT Kolkata15 Dec 2017AY 2004-05

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…alify for deduction u/s 80IA of the Act. In the following decisions, in the context of section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1) of the Act: o Alfa Laval India Limited (266 ITR 418) (Bom) affirmed by the Supreme Court in 295 ITR 451 o Extrusion Process (P) Ltd. V. ITO (106 ITD 336) (TBom) (PB II – page Nos. 160-163) o CIT v. Abdul Rahaman Industries 293 ITR 475 (Mad) (PB I – page Nos. 164-166) Thus, once the write back are taxed u/s. 41(1) of the Act, following the Delhi High Court decision in Eltek (supra), it would undisp…

DCIT Cir 3(3), Mumbai vs. Rallis India Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 4316/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Nov 2017AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./ I.T.A. No.4234/Mum/2014 (निर्ाारण वषा / Assessment Year :2010-11) M/S Rallis India Ltd, Addl.Commissioner Of Income 156/157 Nariman Bhavan, Tax-Circle 3(3), फनाभ/ Room No.609, 6Th Floor, Nariman Point, Mumbai-400001 Aayakar Bhavan, Vs. M K Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) आमकय अऩीर सं./ I.T.A. No.4316/Mum/2014 (निर्ाारण वषा / Assessment Year :2010-11) Dy.Commissioner Of Income Tax- M/S Rallis India Ltd, Circle 3(3), 156/157 Nariman Bhavan, फनाभ/ Room No.609, 6Th Floor, Nariman Point, Aayakar Bhavan, Mumbai-400001 Vs. M K Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) Pan: Aabcr2657N अऩीराथी की ओय से / Assessee By : S/Shri Jitendra Jain, H.Jemshethji & Darshit Naik प्रत्मथी की ओय से/Respondent By : Shri Purishottam Kumar सुनवाई की तायीख /Date Of Hearing : 9.8.2017 घोषणा की तायीख /Date Of Pronouncement : 8.11.2017

For Appellant: S/Shri Jitendra Jain, H.Jemshethji and Darshit NaikFor Respondent: Shri Purishottam Kumar
Section 10(34)Section 14ASection 80I

…of 2012); CIT v. Hotline Teletube & Components Ltd. (Del) (ITA 694/2008); CIT v. Wolkem India Ltd. (315 ITR 211 (Raj); IAC v. Consolidated Pneumatic Tool Co. India Ltd. (15 ITD 564) (Born); A.L.A. Firm v. CIT (189 ITR 285) (SC); Alfa Laval India Ltd. v. DCIT (266 ITR 418) (Born); DCIT v. Indroyal Fumiture Co. P. Ltd. (2 ITR (Trib) 628) (Cochin). It was stated that first two judgments specifically deal with the issue of provision for diminution in the value of stock. It was thus stated that the disallowance be deleted.” 17. The ld. DR vehemently submitted before us that the order of ld.CIT(A) was against the prov…

Rallis India Ltd, Mumbai vs. Addl CIT 3(3), Mumbai

In the result, the appeal of the revenue is dismissed

ITA 4234/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Nov 2017AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./ I.T.A. No.4234/Mum/2014 (निर्ाारण वषा / Assessment Year :2010-11) M/S Rallis India Ltd, Addl.Commissioner Of Income 156/157 Nariman Bhavan, Tax-Circle 3(3), फनाभ/ Room No.609, 6Th Floor, Nariman Point, Mumbai-400001 Aayakar Bhavan, Vs. M K Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) आमकय अऩीर सं./ I.T.A. No.4316/Mum/2014 (निर्ाारण वषा / Assessment Year :2010-11) Dy.Commissioner Of Income Tax- M/S Rallis India Ltd, Circle 3(3), 156/157 Nariman Bhavan, फनाभ/ Room No.609, 6Th Floor, Nariman Point, Aayakar Bhavan, Mumbai-400001 Vs. M K Road, Mumbai-400020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) Pan: Aabcr2657N अऩीराथी की ओय से / Assessee By : S/Shri Jitendra Jain, H.Jemshethji & Darshit Naik प्रत्मथी की ओय से/Respondent By : Shri Purishottam Kumar सुनवाई की तायीख /Date Of Hearing : 9.8.2017 घोषणा की तायीख /Date Of Pronouncement : 8.11.2017

For Appellant: S/Shri Jitendra Jain, H.Jemshethji and Darshit NaikFor Respondent: Shri Purishottam Kumar
Section 10(34)Section 14ASection 80I

…of 2012); CIT v. Hotline Teletube & Components Ltd. (Del) (ITA 694/2008); CIT v. Wolkem India Ltd. (315 ITR 211 (Raj); IAC v. Consolidated Pneumatic Tool Co. India Ltd. (15 ITD 564) (Born); A.L.A. Firm v. CIT (189 ITR 285) (SC); Alfa Laval India Ltd. v. DCIT (266 ITR 418) (Born); DCIT v. Indroyal Fumiture Co. P. Ltd. (2 ITR (Trib) 628) (Cochin). It was stated that first two judgments specifically deal with the issue of provision for diminution in the value of stock. It was thus stated that the disallowance be deleted.” 17. The ld. DR vehemently submitted before us that the order of ld.CIT(A) was against the prov…

Addl CIT 2(1), Mumbai vs. Gtl Ltd, Mumbai

ITA 5419/MUM/2010[2006-07]Status: DisposedITAT Mumbai31 May 2017AY 2006-07

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

Section 10BSection 143(1)

…sessee provided the complete details of inventories, written off, which were not mentioned in the assessment order. It was also pleaded that there was no adverse qualification in the audit report for which reliance was placed in Alfa Laval India Ltd. vs DCIT (266 ITR 418)(Bom.) and Avaya Global Connect Ltd. vs ACIT (122 TTJ 300)(Bom.). The Bench raised a query to the Ld. counsel to the observation of the Ld. DR that some of the items were written off, shortly after their purchase, it was explained that the orders were placed much earlier and part of the stock was received earlier and these items were purchased on…

The ACIT Cir 18(2), Mumbai vs. M/S. Looms India, Mumbai

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

ITA 301/MUM/2005[2001-2002]Status: DisposedITAT Mumbai20 Jul 2016AY 2001-2002

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.301/Mum/2005 ("नधा"रण वष" / Assessment Year: 2001-02) A.C.I.T. Circle 18(2) M/S. Looms India बनाम/ Room No.115, 1St Floor, 126, Mathuradas Mill Vs. Piramal Chambers, Parel, Compound, N.M.Joshi Marg, Mumbai - 400012 Lower Parel, Mumbai - 400013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabfl0259D

For Appellant: Shri M. SubramanianFor Respondent: Smt. Pooja Swaroop
Section 143(2)Section 36Section 44ASection 80H

…आयकर अपील"य अ"धकरण,“बी” "यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.301/Mum/2005 ("नधा"रण वष" / Assessment Year: 2001-02) A.C.I.T. Circle 18(2) M/s. Looms India बनाम/ Room No.115, 1st Floor, 126, Mathuradas Mill Vs. Piramal Chambers, Parel, Compound, N.M.Joshi Marg, Mumbai - 400012 Lower Parel, Mumbai - 400013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABFL0259D .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee by: Shri M. Subramanian Depa…

Sigma Aldrich Chemicals Pvt. Ltd., Bangalore vs. ACIT, Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 1433/BANG/2013[2007-08]Status: DisposedITAT Bangalore24 Jul 2015AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…

DCIT, Bangalore vs. Sigma Aldrich Chemicals Pvt. Ltd., Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 1416/BANG/2013[2007-08]Status: DisposedITAT Bangalore24 Jul 2015AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…

DCIT, Bangalore vs. Sigma Aldrich Chemicals Pvt. Ltd., Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 1399/BANG/2013[2008-09]Status: DisposedITAT Bangalore24 Jul 2015AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…

DCIT, Bangalore vs. M/S Sigma Aldrich Chemicals Pvt. Ltd., Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 388/BANG/2012[2006-07]Status: DisposedITAT Bangalore24 Jul 2015AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…

DCIT, Bangalore vs. M/S Sigma Aldrich Chemicals Pvt. Ltd., Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 387/BANG/2012[2005-06]Status: DisposedITAT Bangalore24 Jul 2015AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…

M/S Sigma Aldrich Chemicals Private Limited, Bangalore vs. Addl..Ci.T., Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 268/BANG/2012[2005-06]Status: DisposedITAT Bangalore24 Jul 2015AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…