Apex Laboratories (P.) Ltd. v. Dy. CIT

286 Taxmann 200Supreme Court of India2022#6969 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 37(1)Section 115JBSection 36(1)(va)Section 14ASection 2(24)(xviii)Section 43BSection 80-IESection 80JJAA

Issues it is cited on

section 2(24)(xviii)ready for usesection 14a disallowanceprohibited by lawsection 115oreal income theorysection 80jjasection 80jjaasection 271hmat creditopening wdvweighted deduction

Judgments citing Apex Laboratories (P.) Ltd. v. Dy. CIT

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DELHI (PRESENT JURISDICTION- THE DY. CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 915/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.847 to 850/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Deputy Commissioner of Vs. Eris Lifesciences Ltd. Income Tax, Shivarth Ambit, Circle-2(1)(1), 142/2, Ram Das Road, Ahmedabad Off. SBR Nr. Swati Bunglows, Bodakdev, Ahmedabad-380054 [PAN No.AABCE7067M] (Appellant) .. (Respondent) I.T.A. Nos.912 to 915/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Eris Lifesciences Ltd. Vs. National Faceless Appeal Shivarth Ambit, Center (Delhi), Plot N…

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DELHI (PRESENT JURISDICTION - THE DY. CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 913/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.847 to 850/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Deputy Commissioner of Vs. Eris Lifesciences Ltd. Income Tax, Shivarth Ambit, Circle-2(1)(1), 142/2, Ram Das Road, Ahmedabad Off. SBR Nr. Swati Bunglows, Bodakdev, Ahmedabad-380054 [PAN No.AABCE7067M] (Appellant) .. (Respondent) I.T.A. Nos.912 to 915/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Eris Lifesciences Ltd. Vs. National Faceless Appeal Shivarth Ambit, Center (Delhi), Plot N…

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DEHI (PRESENT JURISDICTION- THE DY.CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 912/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.847 to 850/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Deputy Commissioner of Vs. Eris Lifesciences Ltd. Income Tax, Shivarth Ambit, Circle-2(1)(1), 142/2, Ram Das Road, Ahmedabad Off. SBR Nr. Swati Bunglows, Bodakdev, Ahmedabad-380054 [PAN No.AABCE7067M] (Appellant) .. (Respondent) I.T.A. Nos.912 to 915/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Eris Lifesciences Ltd. Vs. National Faceless Appeal Shivarth Ambit, Center (Delhi), Plot N…

DCIT CIRCLE-2(1)(1), AHMEDABAD, VEJALPUR vs. ERIS LIFESCIENCES LIMITED SHIVARTH AMBIT, BODAKDEV AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 850/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.847 to 850/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Deputy Commissioner of Vs. Eris Lifesciences Ltd. Income Tax, Shivarth Ambit, Circle-2(1)(1), 142/2, Ram Das Road, Ahmedabad Off. SBR Nr. Swati Bunglows, Bodakdev, Ahmedabad-380054 [PAN No.AABCE7067M] (Appellant) .. (Respondent) I.T.A. Nos.912 to 915/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Eris Lifesciences Ltd. Vs. National Faceless Appeal Shivarth Ambit, Center (Delhi), Plot N…

DCIE CIRCLE-2(1)(1), AHEMDABAD, VEJALPUR vs. ERIS LIFESCIENCES LIMITED SHIVARTH AMBIT, BODAKDEV AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 849/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2021-22

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.847 to 850/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Deputy Commissioner of Vs. Eris Lifesciences Ltd. Income Tax, Shivarth Ambit, Circle-2(1)(1), 142/2, Ram Das Road, Ahmedabad Off. SBR Nr. Swati Bunglows, Bodakdev, Ahmedabad-380054 [PAN No.AABCE7067M] (Appellant) .. (Respondent) I.T.A. Nos.912 to 915/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Eris Lifesciences Ltd. Vs. National Faceless Appeal Shivarth Ambit, Center (Delhi), Plot N…

DCIT, CIRCLE-2(1)(1) AHMEDABAD, AHMEDABAD vs. ERIS LIFESCIENCE LIMITED SHIVARTH AMBIT, AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 847/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.847 to 850/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Deputy Commissioner of Vs. Eris Lifesciences Ltd. Income Tax, Shivarth Ambit, Circle-2(1)(1), 142/2, Ram Das Road, Ahmedabad Off. SBR Nr. Swati Bunglows, Bodakdev, Ahmedabad-380054 [PAN No.AABCE7067M] (Appellant) .. (Respondent) I.T.A. Nos.912 to 915/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Eris Lifesciences Ltd. Vs. National Faceless Appeal Shivarth Ambit, Center (Delhi), Plot N…

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,o aJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihyla-@ITA Nos.809 to 815/JP/2025 fu/kZkj.k o"kZ@Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. cuke ACIT, Vs. Ltd. Central Circle- 1, Bahu Plaza, Bahu Plaza, Jammu Jaipur and Kashmir LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAACP9608E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Tarun Mittal, CA jktLo…

KIRAN FINE JEWELLERS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, JAIPUR

In the result ground no 2 raised by the assessee is allowed

ITA 648/JPR/2024[2017-18]Status: DisposedITAT Jaipur25 Feb 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. R. Sharma, CA &For Respondent: Sh. P. P. Meena, CIT-Th. V.H
Section 115BSection 143(3)Section 145(3)Section 68Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 648/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke M/s Kiran Fine Jewellers Private DCIT, Vs. Limited, Central Circle-02, F-19, Gautam Marg, Vaishali Jaipur Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK7512P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. R. Sharma, CA & Sh. R.…

RAMDULARI BANSAL WELFARE SOCIETY,JAIPUR vs. CIT(E), JAIPUR, JAIPUR

In the result, appeal of the assessee society is dismissed

ITA 790/JPR/2024[NA]Status: DisposedITAT Jaipur28 Nov 2024

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Mr. Arvind Kumar, Ld. CIT-DR
Section 12ASection 12A(1)(ac)Section 13(3)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 789 & 790/JPR/2024 Ramdulari Bansal Welfare Society, C/o. M/s. Kalani & Co., 5th Floor, Milestone Building, Gandhi Nagar Turn, Tonk Road, Jaipur – 302 015. PAN No.: AAIAR 5828A ..... Appellant Vs. CIT (E), Jaipur, Jaipur – 302 015. ..... Respondent Appellant by : Mr. P. C. Parwal, CA, Ld. AR Respondent by : Mr. Arvind Kumar, Ld. CIT-DR Date of hearing : 26/11/2024 Date of pronouncement : 28/11/2024 O R D E R PER GAGAN GOYAL, A.M: These two appeals by asse…

RAMDULARI BANSAL WELFARE SOCIETY,JAIPUR vs. CIT(E), JAIPUR, JAIPUR

In the result, appeal of the assessee society is dismissed

ITA 789/JPR/2024[NA]Status: DisposedITAT Jaipur28 Nov 2024

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Mr. Arvind Kumar, Ld. CIT-DR
Section 12ASection 12A(1)(ac)Section 13(3)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 789 & 790/JPR/2024 Ramdulari Bansal Welfare Society, C/o. M/s. Kalani & Co., 5th Floor, Milestone Building, Gandhi Nagar Turn, Tonk Road, Jaipur – 302 015. PAN No.: AAIAR 5828A ..... Appellant Vs. CIT (E), Jaipur, Jaipur – 302 015. ..... Respondent Appellant by : Mr. P. C. Parwal, CA, Ld. AR Respondent by : Mr. Arvind Kumar, Ld. CIT-DR Date of hearing : 26/11/2024 Date of pronouncement : 28/11/2024 O R D E R PER GAGAN GOYAL, A.M: These two appeals by asse…

THE ACIT - 14(2)(2), MUMBAI vs. M/S PFIZER LTD. , MUMBAI

In the result appeal of the ld AO for assessment year

ITA 1777/MUM/2020[2016-17]Status: DisposedITAT Mumbai22 Sept 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Jeet Kamdar, AdvocateFor Respondent: Shri K. C. Selvamani CIT DR
Section 143Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1620/MUM/2020 (Assessment Year 2016-17) Pfizer Limited ACIT- 14(2)(2) The Capital, 1802/ 1901, Plot No. Room No. 461, Fourth Floor, C-70, G Block, Bandra Kurla Aaykar Bhavan, MK Road, Vs. Complex, Bandra (E) Mumbai-400020 Mumbai-400051 (Appellant) (Respondent) PAN No.AAACP3334M ITA No. 1777/MUM/2020 (Assessment Year 2016-17) ACIT- 14(2)(2) Pfizer Limited Room No. 461, Fourth Floor, The Capital, 1802/ 1901, Plot No. Aaykar Bhavan, MK Road, C-70, G Block, Bandra Kurla Vs. Mumbai-4000…

PFIZER LTD.,MUMBAI vs. THE ACIT-14(2)(2), MUMBAI

In the result appeal of the ld AO for assessment year

ITA 1620/MUM/2020[2016-17]Status: DisposedITAT Mumbai22 Sept 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Jeet Kamdar, AdvocateFor Respondent: Shri K. C. Selvamani CIT DR
Section 143Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1620/MUM/2020 (Assessment Year 2016-17) Pfizer Limited ACIT- 14(2)(2) The Capital, 1802/ 1901, Plot No. Room No. 461, Fourth Floor, C-70, G Block, Bandra Kurla Aaykar Bhavan, MK Road, Vs. Complex, Bandra (E) Mumbai-400020 Mumbai-400051 (Appellant) (Respondent) PAN No.AAACP3334M ITA No. 1777/MUM/2020 (Assessment Year 2016-17) ACIT- 14(2)(2) Pfizer Limited Room No. 461, Fourth Floor, The Capital, 1802/ 1901, Plot No. Aaykar Bhavan, MK Road, C-70, G Block, Bandra Kurla Vs. Mumbai-4000…

PFIZER LIMITED,MUMBAI vs. ACIT-14(2)(2), MUMBAI

In the result appeal of the ld AO for assessment year

ITA 3736/MUM/2019[2015-16]Status: DisposedITAT Mumbai22 Sept 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Jeet Kamdar, AdvocateFor Respondent: Shri K. C. Selvamani CIT DR
Section 143Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1620/MUM/2020 (Assessment Year 2016-17) Pfizer Limited ACIT- 14(2)(2) The Capital, 1802/ 1901, Plot No. Room No. 461, Fourth Floor, C-70, G Block, Bandra Kurla Aaykar Bhavan, MK Road, Vs. Complex, Bandra (E) Mumbai-400020 Mumbai-400051 (Appellant) (Respondent) PAN No.AAACP3334M ITA No. 1777/MUM/2020 (Assessment Year 2016-17) ACIT- 14(2)(2) Pfizer Limited Room No. 461, Fourth Floor, The Capital, 1802/ 1901, Plot No. Aaykar Bhavan, MK Road, C-70, G Block, Bandra Kurla Vs. Mumbai-4000…

DCIT - 14(2)(2), MUMBAI vs. M/S PFIZER LTD., MUMBAI

In the result appeal of the ld AO for assessment year

ITA 3694/MUM/2019[2015-16]Status: DisposedITAT Mumbai22 Sept 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Jeet Kamdar, AdvocateFor Respondent: Shri K. C. Selvamani CIT DR
Section 143Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1620/MUM/2020 (Assessment Year 2016-17) Pfizer Limited ACIT- 14(2)(2) The Capital, 1802/ 1901, Plot No. Room No. 461, Fourth Floor, C-70, G Block, Bandra Kurla Aaykar Bhavan, MK Road, Vs. Complex, Bandra (E) Mumbai-400020 Mumbai-400051 (Appellant) (Respondent) PAN No.AAACP3334M ITA No. 1777/MUM/2020 (Assessment Year 2016-17) ACIT- 14(2)(2) Pfizer Limited Room No. 461, Fourth Floor, The Capital, 1802/ 1901, Plot No. Aaykar Bhavan, MK Road, C-70, G Block, Bandra Kurla Vs. Mumbai-4000…

MARC LABORATORIES LTD.,NEW DELHI vs. ITO, WARD- 16(2), NEW DELHI

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

ITA 4427/DEL/2018[2012-13]Status: DisposedITAT Delhi04 Aug 2023AY 2012-13
Section 143(1)Section 143(3)Section 148Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE, SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER MARC Laboratories Ltd. Income Tax Officer Plot No.5, 2nd Floor Ward-16(2) BN Block, Central Market Vs. New Delhi Shalimar Bagh New Delhi-110 088 PAN-AAACM 2385F (Appellant) (Respondent) Appellant by Mr. R.S. Singhvi and Mr. Satyajeet Goel,CAs Respondent by Ms. Sarita Kumari, CIT- DR Date of Hearing 17/05/2023 Date of Pronouncement 04/08/2023 ORDER PER M. BALAGANESH AM: This appeal of the Assessee arises out of the order of the Learned Commissioner of…

FOURRTS (INDIA LABS PVT. LTD.,CHENNAI vs. ACIT (OSD) CORPORATE CIRCLE 2, CHENNAI

In the result, the appeal filed by the assessee is partly allowed

ITA 1176/CHNY/2018[2014-15]Status: DisposedITAT Chennai18 Nov 2022AY 2014-15

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita No.: 1176/Chny/2018 िनधा"रण वष" / Assessment Year: 2014-15 Fourrts (India) Labs Pvt. Ltd., Assistant Commissioner Of Plot No.1, Annai Indira Nagar, V. Income Tax (Osd), Okkiyam Thoraipakkam, Corporate Range -2, Chennai – 600 097. Chennai. [Pan: Aaacf-0467-F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R.S. Devaguru, Advocate : Shri. P.M. Senthil Kumar, Jcit ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 14.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 18.11.2022 आदेश /O R D E R

For Appellant: Shri. R.S. Devaguru, Advocate
Section 115Section 32Section 35(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1176/Chny/2018 िनधा"रण वष" / Assessment Year: 2014-15 Fourrts (India) Labs Pvt. Ltd., Assistant Commissioner of Plot No.1, Annai Indira Nagar, v. Income Tax (OSD), Okkiyam Thoraipakkam, Corporate Range -2, Chennai – 600 097. Chennai. [PAN: AAACF-0467-F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. R.S. Devaguru, Advoca…

Apex Laboratories (P.) Ltd. v. Dy. CIT (286 Taxmann 200) — Cited in 16 Judgments | BharatTax