Areva T & D India Ltd. v. DCIT

20 Taxmann.com 29High Court2012#3496 most cited

What is Areva T & D India Ltd. v. DCIT authority for?

Goodwill and commercial rights acquired before April 1, 2012, are not eligible for depreciation under Section 32(1)(ii) if they are not block assets. The depreciable nature of an asset depends on its inclusion in the block of assets.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Areva T & D India Ltd · Section 32(1)(ii) · goodwill · depreciation on goodwill · intangible assets · commercial rights · block of assets · depreciable asset · unabsorbed depreciation · acquired before April 1 · 2012

Sections most often in play

Section 32(1)(ii)Section 115JBSection 139(5)Section 250Section 32(2)Section 37(1)Section 40(a)(ia)Section 80-IC

Issues it is cited on

depreciation on goodwillscheme of arrangementsection 32(1)(ii)commercial rightsdemergersection 80icsection 32(1)unabsorbed depreciationintangible assetsput to useamalgamationsection 80i

Judgments citing Areva T & D India Ltd. v. DCIT

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), AHMEDABAD vs. RECKITT BENCKISER HEALTHCARE INDIA PRIVATE LIMITED , HARYANA

ITA 1248/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad16 Jul 2025AY 2022-23

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokar

For Appellant: Shri Rignesh Das, CIT-DR
Section 250Section 40Section 80Section 80I

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ]BEFORE S/SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.1245 to 1248/Ahd/2025 Asstt.Year : 2012-13 to 2013-14 and 2020-21 & 2022-23 Dy.Commissioner of Reckit Benkiser Healthcare Income Tax Vs. India P. Ltd.405B, 6th and Circle 3(1)(1) 7th Floor (Tower-G) Vejalpur, Ahmedabad. DLF Cyber Park Udyog Vihar Phase-III Sector 20, G…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), AHMEDABAD vs. RECKITT BENCKISER HEALTHCARE INDIA PRIVATE LIMITED , HARYANA

ITA 1247/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad16 Jul 2025AY 2020-21

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokar

For Appellant: Shri Rignesh Das, CIT-DR
Section 250Section 40Section 80Section 80I

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ]BEFORE S/SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.1245 to 1248/Ahd/2025 Asstt.Year : 2012-13 to 2013-14 and 2020-21 & 2022-23 Dy.Commissioner of Reckit Benkiser Healthcare Income Tax Vs. India P. Ltd.405B, 6th and Circle 3(1)(1) 7th Floor (Tower-G) Vejalpur, Ahmedabad. DLF Cyber Park Udyog Vihar Phase-III Sector 20, G…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), AHMEDABAD vs. RECKITT BENCKISER HEALTHCARE INDIA PRIVATE LIMITED , HARYANA

ITA 1246/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad16 Jul 2025AY 2013-14

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokar

For Appellant: Shri Rignesh Das, CIT-DR
Section 250Section 40Section 80Section 80I

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ]BEFORE S/SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.1245 to 1248/Ahd/2025 Asstt.Year : 2012-13 to 2013-14 and 2020-21 & 2022-23 Dy.Commissioner of Reckit Benkiser Healthcare Income Tax Vs. India P. Ltd.405B, 6th and Circle 3(1)(1) 7th Floor (Tower-G) Vejalpur, Ahmedabad. DLF Cyber Park Udyog Vihar Phase-III Sector 20, G…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1) AHMEDABAD, AHMEDABAD vs. RECKITT BENCKISER HEALTHCARE INDIA PRIVATE LIMITED, GURGAON

ITA 1245/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad16 Jul 2025AY 2012-13

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokar

For Appellant: Shri Rignesh Das, CIT-DR
Section 250Section 40Section 80Section 80I

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ]BEFORE S/SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.1245 to 1248/Ahd/2025 Asstt.Year : 2012-13 to 2013-14 and 2020-21 & 2022-23 Dy.Commissioner of Reckit Benkiser Healthcare Income Tax Vs. India P. Ltd.405B, 6th and Circle 3(1)(1) 7th Floor (Tower-G) Vejalpur, Ahmedabad. DLF Cyber Park Udyog Vihar Phase-III Sector 20, G…

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD vs. BLUJAY SOLUTIONS (INDIA) PRIVATE LIMITED (FORMERLY KNOWN AS KEWILL INDIA PRIVATE LIMITED), HYDERABAD

In the result, appeal filed by the Revenue is dismissed

ITA 1148/HYD/2018[2014-15]Status: DisposedITAT Hyderabad16 May 2023AY 2014-15

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year:2014-15

For Appellant: Shri Mithilesh Sai, CAFor Respondent: Shri KPRR Murthy, CIT(DR)
Section 143(1)Section 143(2)Section 32

…structure (P) Ltd in ITA No.881/Kol/2019 2) Hon'ble Supreme Court in the case of CI vs. Smifs Securities Ltd on the decision of Hon'ble Calcutta High Court in ITA No.642/2007 3) Hon'ble Delhi High Court in the case of Areva T & D India Ltd vs. Dy.CIT (2012) 20 Taxmann.com 29 (Del.) 4) Hon'ble Delhi High Court in the case of Triune Energy Services (P) Ltd vs. Dy.CIT (2016) 65 Taxmann.com 288 (Del.) 5) CIT vs. Hindustan Coca Cola Beverages (P) Ltd in ITA Nos.1391/2010, 1394/2010 & 1396/2010 Page 12 of 24 ITA 1148 of 2018 Blujay Solutions India P Ltd 6) Taj Sats Air Catering Ltd vs. CIT vide order No.743 of 2…

HARITA FEHRER LTD.,,CHENNAI vs. DCIT, CC - 2 (2),, CHENNAI

Appeals stand allowed in terms of our above order

ITA 2746/CHNY/2019[2016-17]Status: DisposedITAT Chennai31 Jan 2023AY 2016-17

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2254/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.3480/Chny/2018 (िनधाBरण वषB / Assessment Year: 2013-14) & आयकरअपील सं./ Ita No.3481/Chny/2018 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकरअपील सं./ Ita No.2746/Chny/2019 (िनधाBरण वषB / Assessment Year: 2016-17) M/S. Harita Fehrer Limited Dcit-Corporate Circle-2(2) / बनाम/ No.29, Jayalakshmi Estates, Acit, Salary Circle-Ii Vs. Haddows Road, Chennai-600 006. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacch-1037-R (अपीलाथ"/Appellant) : ( !थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Pradeep Dinodia, (Fca), Shri Ravikumar, (Ca) & Shri Anil Kumar, (Ca) - Ld. Ars !थ"कीओरसे/Respondent By : Shri Ar.V. Sreenivasan (Add.Cit)-Ld. Dr

For Appellant: Shri Pradeep Dinodia, (FCA)For Respondent: Shri AR.V. Sreenivasan (Add.CIT)-Ld. DR
Section 143(3)Section 36(1)(vii)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.2254/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & आयकरअपील सं./ ITA No.3480/Chny/2018 (िनधाBरण वषB / Assessment Year: 2013-14) & आयकरअपील सं./ ITA No.3481/Chny/2018 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकरअपील सं./ ITA No.2746/Chny/2019 (िनधाBरण वषB / Assessment Year: 2016-17) M/s. Harita Fehrer Limited DCIT-Corporat…

HARITA FAHRER LTD,CHENNAI vs. DCIT, CORP CIR-2(2), CHENNAI

Appeals stand allowed in terms of our above order

ITA 3481/CHNY/2018[2014-15]Status: DisposedITAT Chennai31 Jan 2023AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2254/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.3480/Chny/2018 (िनधाBरण वषB / Assessment Year: 2013-14) & आयकरअपील सं./ Ita No.3481/Chny/2018 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकरअपील सं./ Ita No.2746/Chny/2019 (िनधाBरण वषB / Assessment Year: 2016-17) M/S. Harita Fehrer Limited Dcit-Corporate Circle-2(2) / बनाम/ No.29, Jayalakshmi Estates, Acit, Salary Circle-Ii Vs. Haddows Road, Chennai-600 006. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacch-1037-R (अपीलाथ"/Appellant) : ( !थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Pradeep Dinodia, (Fca), Shri Ravikumar, (Ca) & Shri Anil Kumar, (Ca) - Ld. Ars !थ"कीओरसे/Respondent By : Shri Ar.V. Sreenivasan (Add.Cit)-Ld. Dr

For Appellant: Shri Pradeep Dinodia, (FCA)For Respondent: Shri AR.V. Sreenivasan (Add.CIT)-Ld. DR
Section 143(3)Section 36(1)(vii)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.2254/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & आयकरअपील सं./ ITA No.3480/Chny/2018 (िनधाBरण वषB / Assessment Year: 2013-14) & आयकरअपील सं./ ITA No.3481/Chny/2018 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकरअपील सं./ ITA No.2746/Chny/2019 (िनधाBरण वषB / Assessment Year: 2016-17) M/s. Harita Fehrer Limited DCIT-Corporat…

HARITA FAHRER LTD,CHENNAI vs. DCIT, CORP CIR-2(2), CHENNAI

Appeals stand allowed in terms of our above order

ITA 3480/CHNY/2018[2013-14]Status: DisposedITAT Chennai31 Jan 2023AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2254/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.3480/Chny/2018 (िनधाBरण वषB / Assessment Year: 2013-14) & आयकरअपील सं./ Ita No.3481/Chny/2018 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकरअपील सं./ Ita No.2746/Chny/2019 (िनधाBरण वषB / Assessment Year: 2016-17) M/S. Harita Fehrer Limited Dcit-Corporate Circle-2(2) / बनाम/ No.29, Jayalakshmi Estates, Acit, Salary Circle-Ii Vs. Haddows Road, Chennai-600 006. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacch-1037-R (अपीलाथ"/Appellant) : ( !थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Pradeep Dinodia, (Fca), Shri Ravikumar, (Ca) & Shri Anil Kumar, (Ca) - Ld. Ars !थ"कीओरसे/Respondent By : Shri Ar.V. Sreenivasan (Add.Cit)-Ld. Dr

For Appellant: Shri Pradeep Dinodia, (FCA)For Respondent: Shri AR.V. Sreenivasan (Add.CIT)-Ld. DR
Section 143(3)Section 36(1)(vii)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.2254/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & आयकरअपील सं./ ITA No.3480/Chny/2018 (िनधाBरण वषB / Assessment Year: 2013-14) & आयकरअपील सं./ ITA No.3481/Chny/2018 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकरअपील सं./ ITA No.2746/Chny/2019 (िनधाBरण वषB / Assessment Year: 2016-17) M/s. Harita Fehrer Limited DCIT-Corporat…

HARITA FEHRER LIMITED,CHENNAI vs. ACIT SALARY CIRCLE II , CHENNAI

Appeals stand allowed in terms of our above order

ITA 2254/CHNY/2018[2011-12]Status: DisposedITAT Chennai31 Jan 2023AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2254/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.3480/Chny/2018 (िनधाBरण वषB / Assessment Year: 2013-14) & आयकरअपील सं./ Ita No.3481/Chny/2018 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकरअपील सं./ Ita No.2746/Chny/2019 (िनधाBरण वषB / Assessment Year: 2016-17) M/S. Harita Fehrer Limited Dcit-Corporate Circle-2(2) / बनाम/ No.29, Jayalakshmi Estates, Acit, Salary Circle-Ii Vs. Haddows Road, Chennai-600 006. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacch-1037-R (अपीलाथ"/Appellant) : ( !थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Pradeep Dinodia, (Fca), Shri Ravikumar, (Ca) & Shri Anil Kumar, (Ca) - Ld. Ars !थ"कीओरसे/Respondent By : Shri Ar.V. Sreenivasan (Add.Cit)-Ld. Dr

For Appellant: Shri Pradeep Dinodia, (FCA)For Respondent: Shri AR.V. Sreenivasan (Add.CIT)-Ld. DR
Section 143(3)Section 36(1)(vii)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.2254/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & आयकरअपील सं./ ITA No.3480/Chny/2018 (िनधाBरण वषB / Assessment Year: 2013-14) & आयकरअपील सं./ ITA No.3481/Chny/2018 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकरअपील सं./ ITA No.2746/Chny/2019 (िनधाBरण वषB / Assessment Year: 2016-17) M/s. Harita Fehrer Limited DCIT-Corporat…

BANGALORE INTERNATIONAL AIRPORT LTD vs. THE DEPUTY COMMISSIONER

Appeal is allowed

ITA/115/2017HC Karnataka19 Sept 2022

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Section 260Section 32

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF SEPTEMBER, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON'BLE MR. JUSTICE UMESH M. ADIGA INCOME TAX APPEAL NO. 115 OF 2017 BETWEEN: BANGALORE INTERNATIONAL AIRPORT LTD. A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 ADMINISTRATION BLOCK BIAL, DEVANAHALLI BANGALORE-560 300. REPRESENTED HEREIN BY ITS MR. AKSHAY RAM APTE …APPELLANT (BY SHRI. T. SURYANARAYANA, SENIOR ADVOCATE FOR SMT. TANMAYEE RAJKUMAR, ADVOCATE) AND: 1. THE…

M/S BOSCH LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE-1 , BANGALORE

In the result, appeal of the assessee is partly allowed

ITA 1629/BANG/2018[2013-14]Status: DisposedITAT Bangalore13 Sept 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2013-14 Bosch Limited, Vs. The Assistant Commissioner Hosur Road, Adugodi, Of Income Tax, Ltu, Bangalore – 560 030. Circle 1, Pan: Aaacm 9840P Bangalore. Appellant Respondent Appellant By : Shri Percy Pardiwala, Advocate Respondent By : Shri V S Chakrapani, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 01.09.2022 Date Of Pronouncement : 13.09.2022 O R D E R Per Padmavathy S.2. This Appeal Is Against The Order Of The Cit(Appeals), Bangalore-9, Bangalore Dated 31.3.2018 For The Assessment Year 2013- 14. 3. The Assessee Raised Grounds Pertaining To The Following Issues:- Deduction U/S. 35(2Ab) Computed On Net Expenditure As Opposed To Gross Expenditure Disallowance Of Provision For Bad & Doubtful Debts I) Disallowance Of Provision For Long Term Service Award Disallowance Of Expenditure U/S. 14A Of The Act Ii) Page 2 Of 67

For Appellant: Shri Percy Pardiwala, AdvocateFor Respondent: Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru
Section 14ASection 35Section 37Section 43BSection 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2013-14 Bosch Limited, Vs. The Assistant Commissioner Hosur Road, Adugodi, of Income Tax, LTU, Bangalore – 560 030. Circle 1, PAN: AAACM 9840P Bangalore. APPELLANT RESPONDENT Appellant by : Shri Percy Pardiwala, Advocate Respondent by : Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru. Date of hearing : 01.09.2022 Date of Pronouncement : 13.09.2022 O R D E R Per Padmavathy S., Accountant Member 2. This appeal is against the order of the CIT(Appeals), Bangalo…

DR. REDDY'S LABORATORIES LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CIRCLE-1(2), HYDERABAD, HYDERABAD

In the result, the ground No

ITA 349/HYD/2017[2001-02]Status: DisposedITAT Hyderabad08 Jul 2022AY 2001-02

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyassessment Years: 2001-02 Dr.Reddy’S Laboratories Vs. Dcit,Circle-1(2) Limited Hyderabad 8-2-337, Road No.3 Banjara Hills Hyderabad-500 034

For Appellant: Shri P.S.R.V.V.Surya Rao, CAFor Respondent: Shri Y.V.S.T.Sai,CIT-DR
Section 28Section 32Section 32(1)(ii)Section 32(2)Section 37Section 80H

…1 Dr.Reddy’s Laboratories Limited IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Laxmi Prasad Sahu, Accountant Member AND Shri K.Narasimha Chary, Judicial Member Assessment Years: 2001-02 Dr.Reddy’s Laboratories Vs. DCIT,Circle-1(2) Limited Hyderabad 8-2-337, Road No.3 Banjara Hills Hyderabad-500 034 PAN : AAACD7999Q (Appellant) (Respondent) Assessee by: Shri P.S.R.V.V.Surya Rao, CA Revenue by: Shri Y.V.S.T.Sai,CIT-DR Date of hearing: 05.07.2022 Date of pronouncement: 08. 07.2022 O R D E R Per Shri Laxmi Prasad Sahu, A.M.: This appeal filed by the assessee is directed agai…

AVIS HOSPITALS INDIA LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), HYDERABAD

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

ITA 1390/HYD/2019[2016-17]Status: DisposedITAT Hyderabad27 Jun 2022AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyassessment Year: 2016-17 M/S. Avis Hospitals India Vs. The Acit,Circle-1(1) Limited Hyderabad-500 029 8-3-598/A/5, Road No.10 Banjara Hills Hyderabad-500 033

For Appellant: Shri M.V.PrasadFor Respondent: Shri Rohit Mujumdar
Section 32Section 32(1)(ii)Section 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri K. Narasimha Chary, Judicial Member Assessment Year: 2016-17 M/s. AVIS Hospitals India Vs. The ACIT,Circle-1(1) Limited Hyderabad-500 029 8-3-598/A/5, Road No.10 Banjara Hills Hyderabad-500 033 PAN : AAICA9688H (Appellant) (Respondent) Assessee by: Shri M.V.Prasad Revenue by: Shri Rohit Mujumdar Date of hearing: 23.05.2022 Date of pronouncement: 27. 06.2022 O R D E R Per Shri Rama Kanta Panda, A.M. This appeal filed by the assessee is directed against the order dated 21.06.2019 of t…

TROIKAA PHARMACEUTICLAS LIMITED,,AHMEDABAD vs. THE PR. CIT-3, AHMEDABAD

ITA 55/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad18 Nov 2021AY 2016-17
For Appellant: Shri Dhiren Shah &For Respondent: Shri Vinod Tanwani, CIT-D.R
Section 143(3)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member ITA Nos. 55 & 56/Ahd/2021 Assessment Year 2016-17 & 2017-2018 Troikaa Pharmaceuticals The PCIT, Ltd. Commerce House-1, Ahmedabad-3 Opp: Rajvansh Apartment, Vs (Respondent) Judges Bunglow Road, Ahmedabad PAN: AABCT6866H (Appellant) Revenue by: Shri Vinod Tanwani, CIT-D.R. Assessee by: Shri Dhiren Shah & Shri Nupur Shah, A.Rs. Date of hearing : 17-09-2021 Date of pronouncement : 17-11-2021 आदेश/ORDER PER : AMARJIT SINGH, ACCOUN…

M/S. BAYER VAPI PRIVATE LIMITED (FORMERLY KNOWN AS BILAG INDUSTRIES PVT.LTD.),VAPI vs. DEPUTY COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI

In the result, the appeal of the assessee is allowed

ITA 219/SRT/2018[2012-03]Status: DisposedITAT Surat22 Jun 2021AY 2012-03

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.219/Srt/2018 ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) M/S.Bayer Vapi Private Limited The Deputy Commissioner Of V (Formerly Known As Bilag Industries Pvt. Income Tax, Vapi Circle, Vapi. S. Ltd.,), 306/3, Iind Phase, Gidc, Vapi – 396 195. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcb 2100 L (Assessee) (Respondent) Assessee By : Shri Gopala Krishnan - Ca Respondent By : Shri S.T.Bidari-Cit(Dr) & Ms.Anupama Singla – Sr.Dr सुनवाईक"तार"ख/ Date Of Hearing : 09/06/2021 घोषणाक"तार"ख/Date Of Pronouncement : 28/06/2021 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Appeal Filed By The Assessee Pertaining To A.Y.2012-13 Is Directed Against The Order Passed By The Ld.Commissioner Of Income Tax(Appeals), Valsad Dated 29.01.2018 Which In Turn Arises Out Of Assessment Order Passed By The Ld.Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 [Hereinafter Referred To As ‘The Act’] Dated 29.03.2016. 2. Grievances Raised By The Assessee Are As Follows: “01. The Order Of Assessment Is Contrary To The Facts & Prejudicial To The Assessee. 02. On Appreciation Of The Facts & Circumstances Of The Case & Law, The Additions Made By The Learned Assessing Officer & Confirmed By The Learned Commissioner Of Income Tax (Appeals) Are Contrary To Law & Based On Erroneous Understanding Of The Facts. 03. On Appreciation Of The Facts & Circumstances Of The Case & Law The Learned Commissioner Of Income Tax (Appeals) Has Erred In Confirming

For Appellant: Shri Gopala Krishnan - CAFor Respondent: Shri S.T.Bidari-CIT(DR) & Ms.Anupama Singla – Sr.DR
Section 143(3)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.219/SRT/2018 ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) M/s.Bayer Vapi Private Limited The Deputy Commissioner of V (Formerly Known as Bilag Industries Pvt. Income Tax, Vapi Circle, Vapi. s. Ltd.,), 306/3, IInd Phase, GIDC, Vapi – 396 195. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCB 2100 L (Assessee) (Respondent) Assessee by : Shri Gopala Krishnan - CA Respondent by : Shri S.T.Bidari-CIT(DR) & Ms.Anupama Singla – Sr.DR सुनवाईक"तार"ख/ Date of Hearing : 09/06/2021 घोषणाक"…

RENTOKIL INDIA PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, Ground Nos

ITA 79/CHNY/2018[2013-14]Status: DisposedITAT Chennai03 Jun 2020AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri S.Jayaraman

For Appellant: Mr.S.P.Chidambaram, AdvocateFor Respondent: Mrs. R.Anita, JCIT

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ B’ BENCH : CHENNAI "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" एवं एस जयरामन, लेखा सद"य BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER & SHRI S.JAYARAMAN, ACCOUNTANT MEMBER I.T.A.No.79/Chny/2018 Assessment year : 2013-14 M/s. Rentokil India Pvt.Ltd. Vs. The Deputy Commissioner of 105, 4th floor, Sreela Terrace, 1st Income Tax, Corporate Circle-5, Main Road, Gandhi Nagar, Adyar, 121, Mahatma Gandhi Road, Chennai-600 020. Nungambakkam, Chennai-600 034. [ PAN : AADCR7629E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appell…

COVENTYA INDIA PRIVATE LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal of assessee is allowed

ITA 975/PUN/2017[2013-14]Status: DisposedITAT Pune17 Feb 2020AY 2013-14

Bench: Shri Anil Chaturvedi & Shri Partha Sarathi Chaudhury

For Appellant: Shri Kishor PhadkeFor Respondent: Shri S.P. Walimbe
Section 143(3)Section 32Section 36(1)(v)Section 37

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA Nos.974 & 975/PUN/2017 नििाारण वषा / Assessment Years : 2012-13 & 2013-14 Coventya India Private Limited, Gat No.520 B, Shelkewadi, Rihe Andhale Road, Ghotawade, Mulshi, Pune - 412115 PAN: AAECC5710A .......अऩीऱाथी / Appellant बिाम / V/s. Deputy Commissioner of Income Tax, Circle 1(1), Pune ……प्रत्यथी / Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Da…

COVENTYA INDIA PRIVATE LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal of assessee is allowed

ITA 974/PUN/2017[2012-13]Status: DisposedITAT Pune17 Feb 2020AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Partha Sarathi Chaudhury

For Appellant: Shri Kishor PhadkeFor Respondent: Shri S.P. Walimbe
Section 143(3)Section 32Section 36(1)(v)Section 37

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA Nos.974 & 975/PUN/2017 नििाारण वषा / Assessment Years : 2012-13 & 2013-14 Coventya India Private Limited, Gat No.520 B, Shelkewadi, Rihe Andhale Road, Ghotawade, Mulshi, Pune - 412115 PAN: AAECC5710A .......अऩीऱाथी / Appellant बिाम / V/s. Deputy Commissioner of Income Tax, Circle 1(1), Pune ……प्रत्यथी / Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Da…

ACIT - 1(1)(1), MUMBAI vs. BLUE STAR ENGINEERING & ELECTRONICS LTD. (FORMERLY BLUE STAR ELECTRO MECHANICAL LTD.), MUMBAI

In the result, both the appeals of the Revenue are dismissed

ITA 6412/MUM/2016[2011-12]Status: DisposedITAT Mumbai31 Dec 2019AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am आयकर अपील सुं./ Ita No. 5242/Mum/2017 (यनर्ाारण वर्ा / Assessment Year 2013-14) The Dy. Commissioner Of M/S Blue Star Engineering & Income Tax-1(1)(1), Electronics Ltd. 579, Aayakar Bhawan, M.K. (Formerly M/S Blue Star Road, Mumbai-400 020 बनाम/ Electro Mechanical Limited) Kasturi Building, Mohan T. Vs. Advani Chowk, Jamshedji Tata Road, Mumbai-400 020 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aaecb1558M

For Appellant: Ms. Kavita P. Kaushik, DRFor Respondent: Shri Niraj Sheth, AR
Section 143(3)Section 32Section 32(1)(ii)

…आयकर अपीलीय अधिकरण “B” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI श्री महावीर ससिंह, न्याययक सदस्य एविं श्री मनोज कुमार अग्रवाल, लेखा सदस्य के समक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सुं./ ITA No. 5242/Mum/2017 (यनर्ाारण वर्ा / Assessment Year 2013-14) The Dy. Commissioner of M/s Blue Star Engineering & Income Tax-1(1)(1), Electronics Ltd. 579, Aayakar Bhawan, M.K. (Formerly M/s Blue Star road, Mumbai-400 020 बनाम/ Electro Mechanical Limited) Kasturi Building, Mohan T. Vs. Advani Chowk, Jamshedji Tata Road, Mumbai-400 020 (अपीलार्थी / Appell…

ACIT (OSD) CORPORATE RANGE 1, CHENNAI vs. DORMA INDIA P. LTD., CHENNAI

In the result appeal filed by

ITA 1666/CHNY/2019[2012-13]Status: DisposedITAT Chennai20 Nov 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr. N.V.Balaji, AdvFor Respondent: Ms.R.Anitha, JCIT
Section 143(3)Section 32

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA Nos.1664 to 1666/Chny/2019 "नधा(रण वष( /Assessment Years: 2010-11 to 2012-13 The Asst. Commissioner of Income- v. M/s.Dorma India Pvt. Ltd., tax (OSD), No.14, Pattullous Road, Corporate Range-1, Royapettah, Chennai. Chennai-600 002. [PAN: AAACD3980D] (अपीलाथ+/Appellant) (,-यथ+/Respondent) Department by : Ms.R.Anitha, JCIT Assessee by : Mr. N.V.Balaji, Adv. : 19.0…

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