Areva T & D India Ltd. v. DCIT

20 Taxmann.com 29High Court2012#3454 most cited

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

Specified intangible assets like business claims, information, records, contracts, employees, and know-how acquired under a slump sale are considered 'business or commercial rights' eligible for depreciation under section 32(1)(ii).

34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

Areva T & D India Ltd v DCIT · section 32(1)(ii) · intangible assets · depreciation · slump sale · business or commercial rights · know-how · business claims · business information · business records · contracts · employees

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

ACIT (OSD) Corporate Range 1, Chennai vs. Dorma India P. Ltd., Chennai

In the result appeal filed by

ITA 1665/CHNY/2019[2011-12]Status: DisposedITAT Chennai20 Nov 2019AY 2011-12

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…

ACIT (OSD) Corporate Range 1, Chennai vs. Dorma India P. Ltd., Chennai

In the result appeal filed by

ITA 1664/CHNY/2019[2010-11]Status: DisposedITAT Chennai20 Nov 2019AY 2010-11

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…

M/S. Bayer Vapi Private Ltd. (Formerly Known As Bilag Industries P. Ltd.), Vapi vs. The Asstt. Commissioner of Income Tax, Vapi Circle, Vapi

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

ITA 1769/AHD/2016[2011-12]Status: DisposedITAT Surat24 Oct 2019AY 2011-12

Bench: Shri Amarjit Singh & Shri O.P. Meena, Accoutant Member आ.अ.सं/.I.T.A No’S.2886/Ahd/2010, 794/Ahd/2014 & 1769/Ahd/2016 िनधा"रण वष"/Assessment Years:2006-07, 2009-10 & 2011-12 बनाम M/S. Bilag Industries Pvt. Ltd. , Addl. Cit Range- ( Now Known As M/S. Bayer Vapi Vs. Vapi, Range Vapi Private Limited) 306/3,Phase-Ii Shivam Commercial Complex Gidc-1, Vapi Gujarat National Highway No 8 Vapi Pan: Aabcb 2100 L अपीलाथ" Appellant ""यथ"/Respondent Shri A. Gopalakrishnan Aiyer - Ca िनधा"रती क" ओर से /Assessee By Shri O. P. Singh Cit (D.R.) राज"व क" ओर से /Revenue By 26.09.2019 सुनवाई क" तारीख/ Date Of Hearing: 24.10.2019 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Am: 1. The Above Captioned Three Appeals For The Assessment Year 2006-07, 2009-10 & 2011-12 By The Assessee Are Directed Against The Assessment Order Passed U/S. 143(3) R.W.S. 144C Dated 28.07.2010 & Dated 15.01.2014 Respectively Under The Income-Tax Act,1961 ['The Act' For Short] On The Direction Of Drp By The Addl. Cit Range-Vapi Range Vapi (Herein After Referred As The Ao) & The Appeal For The Assessment Year 2011-12 By The Assessee Is Directed Against The Order Of Ld. Cit (A) Dated 29.04.2016. Since The Common Issues Are Involved In These Appeals Therefore, These Were Heard Together & Consolidated Order Is Being Passed As Under: It(Tp)A No.2886/Ahd/2010/A.Y. 2006-07/ By The Assessee: 2. Ground Nos.1 Is General In Nature & Do Not Require Adjudication.

For Appellant: 2. Ground Nos.1 is general in nature and do not require adjudication
Section 143(3)

…1 Bilag Industries Pvt. Ltd. Now Bayer Vapi Pvt. Ltd. v. Addl. CIT – R- Vapi I.T.A.No.2886/AHD/2010 & 794/AHD/2014 & 1769/AHD/2016/A.Y. 2006-07 , 2009-10 & 2011-2 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT BEFORE SHRI AMARJIT SINGH, JUDICIAL MEMBER & SHRI O.P. MEENA, ACCOUTANT MEMBER आ.अ.सं/.I.T.A No’s.2886/AHD/2010, 794/AHD/2014 and 1769/AHD/2016 िनधा"रण वष"/Assessment Years:2006-07, 2009-10 and 2011-12 बनाम M/s. Bilag Industries Pvt. Ltd. , Addl. CIT Range- ( Now known as M/s. Bayer Vapi Vs. Vapi, Range Vapi Private Limited) 306/3,Phase-II Shivam Commercial Com…

M/S. Bayer Vapi Pvt. Ltd., (Formerly Known As Bilag Industries Pvt.Ltd., Vapi vs. The Addl.CIT., Vapi Range, Vapi

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

ITA 2912/AHD/2015[2010-11]Status: DisposedITAT Surat24 Oct 2019AY 2010-11

Bench: Shri Amarjit Singh & Shri O.P. Meena, Accoutant Member आ.अ.सं/.I.T.A No.2912/Ahd/2015 िनधा"रण वष"/Assessment Year:2010-11 बनाम M/S. Bayer Vapi Private Limited) Addl. Cit Range- (Formerly M/S. Bilag Industries Vs. Vapi, Range Vapi Pvt. Ltd.), 306/3,Phase-Ii, Shivam Commercial Complex Gidc-1, Vapi Gujarat. National Highway No 8 Vapi Pan: Aabcb 2100 L अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 40ASection 40A(2)(b)

…Bayer Vapi Pvt. Ltd. Formerly Bilag Industries v. Addl. CIT – R- Vapi/I.T.A.No.2912/AHD/2015/A.Y. 10-11 1 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT BEFORE SHRI AMARJIT SINGH, JUDICIAL MEMBER & SHRI O.P. MEENA, ACCOUTANT MEMBER आ.अ.सं/.I.T.A No.2912/AHD/2015 िनधा"रण वष"/Assessment Year:2010-11 बनाम M/s. Bayer Vapi Private Limited) Addl. CIT Range- (formerly M/s. Bilag Industries Vs. Vapi, Range Vapi Pvt. Ltd.), 306/3,Phase-II, Shivam Commercial Complex GIDC-1, Vapi Gujarat. National Highway No 8 Vapi PAN: AABCB 2100 L अपीलाथ" Appellant ""यथ"/Respondent Shri A.…

ACIT, New Delhi vs. M/S. Fortis Hospitals Ltd., New Delhi

Appeal is allowed

ITA 2910/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Aug 2019AY 2010-11

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 2910/Del/2017 (A.Y. 2010-11)

Section 143(2)Section 14ASection 194LSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 2910/DEL/2017 (A.Y. 2010-11) ACIT Vs. Fortis Hospitals Ltd. Circle-9(2), Room No. 413, Okhla Road C. R. Building, I.P. Estate, New Delhi -110 025 New Delhi PAN : AABCF3718N (APPELLANT) (RESPONDENT) Appellant by Ms. Nidhi Srivastava, CIT, DR Respondent by Sh. R. M. Mehta, FCA Date of Hearing 08.08.2019 Date of Pronouncement 30.08.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed against the order dated 07.02.2017 passed by CIT(A)- 3, De…

Gilbarco Veeder, Coimbatore vs. DCIT Cir 1(1)(2), Mumbai

In the result, the assessee’s appeal is allowed

ITA 2695/MUM/2017[2011-12]Status: DisposedITAT Mumbai07 Sept 2018AY 2011-12

Bench: Shri Shamim Yahya, Am & Shri Pawan Singh, Jm

For Appellant: Shri Ketan Ved/Ms. Urvi MehtaFor Respondent: Shri Abhijeet Patanker
Section 119(2)Section 119(2)(b)Section 139(1)Section 143(3)Section 44ASection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI PAWAN SINGH, JM I.T.A. No.2695/Mum/2017 (Assessment Year: 2011-12) Gilbarco Veeder Root India Private Dy. CIT, Circle-1(1)(2), Limited Mumbai-400 020 SF No. 627/2 628/2, Sector W-4, PDP Coimbatore Campus, Vs. Eachanari Chettipalayam Road, Industrial Estate Post Mallumichampatti, Coimbatore-641 021 PAN/GIR No. AADCG 4992 P (Appellant) (Respondent) : Appellant by : Shri Ketan Ved/Ms. Urvi Mehta Respondent by : Shri Abhijeet Patanker Date of Hearing : 30.08.2018 Date of Pronouncement : 07.09.2018 O R D E R Per Shamim Ya…

M/S Rentokil India Private Limited, Chennai vs. Deputy Commissioner of Income Tax Corporate Circle 5 (1), Chennai

In the result, the assessee’s appeal for assessment year 2010-11 is

ITA 445/CHNY/2018[2014-15]Status: DisposedITAT Chennai26 Jul 2018AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकरअपीलसं/.I.T.A. Nos. 444 & 445/Chny/2018 "नधा"रणवष"/Assessment Years : 2010-11 & 2014-15 M/S. Rentokil India Private Liited. Deputy Commissioner Of Income Tax, 105, 4Th Floor, Sreela Terrace, Vs. Corporate Circle – 5(1), 1St Main Road, Gandhi Nagar, 4Th Floor, Aayakarbhavan, Adyar, Chennai – 600 020. 121 Mahatma Gandhi Road, Nungambakkam, [Pan: Aadcr 7629E] Chennai – 600 034. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S.P Chidambaram, AdvocateFor Respondent: Ms. R. Anitha, JCIT
Section 32(1)

…आयकरअपील"यअ"धकरण ,’बी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ीएन.आर.एस .गणेशन, "या"यकसद"यएवं"ीएसजयरामन, लेखासद"यकेसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकरअपीलसं/.I.T.A. Nos. 444 & 445/Chny/2018 "नधा"रणवष"/Assessment Years : 2010-11 & 2014-15 M/s. Rentokil India Private Liited. Deputy Commissioner of Income Tax, 105, 4th Floor, Sreela Terrace, Vs. Corporate Circle – 5(1), 1st Main Road, Gandhi Nagar, 4th Floor, AayakarBhavan, Adyar, Chennai – 600 020. 121 Mahatma Gandhi Road, Nungambakkam, [PAN: AADCR 7629E] Chennai – 600 034. (…

M/S Rentokil India Private Limited, Chennai vs. Deputy Commissioner of Income Tax Corporate Circle 5 (1), Chennai

In the result, the assessee’s appeal for assessment year 2010-11 is

ITA 444/CHNY/2018[2010-11]Status: DisposedITAT Chennai26 Jul 2018AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकरअपीलसं/.I.T.A. Nos. 444 & 445/Chny/2018 "नधा"रणवष"/Assessment Years : 2010-11 & 2014-15 M/S. Rentokil India Private Liited. Deputy Commissioner Of Income Tax, 105, 4Th Floor, Sreela Terrace, Vs. Corporate Circle – 5(1), 1St Main Road, Gandhi Nagar, 4Th Floor, Aayakarbhavan, Adyar, Chennai – 600 020. 121 Mahatma Gandhi Road, Nungambakkam, [Pan: Aadcr 7629E] Chennai – 600 034. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S.P Chidambaram, AdvocateFor Respondent: Ms. R. Anitha, JCIT
Section 32(1)

…आयकरअपील"यअ"धकरण ,’बी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ीएन.आर.एस .गणेशन, "या"यकसद"यएवं"ीएसजयरामन, लेखासद"यकेसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकरअपीलसं/.I.T.A. Nos. 444 & 445/Chny/2018 "नधा"रणवष"/Assessment Years : 2010-11 & 2014-15 M/s. Rentokil India Private Liited. Deputy Commissioner of Income Tax, 105, 4th Floor, Sreela Terrace, Vs. Corporate Circle – 5(1), 1st Main Road, Gandhi Nagar, 4th Floor, AayakarBhavan, Adyar, Chennai – 600 020. 121 Mahatma Gandhi Road, Nungambakkam, [PAN: AADCR 7629E] Chennai – 600 034. (…

Rentokil India Private Limited, Chennai vs. DCIT, Chennai

In the result, the assessee’s appeal is dismissed

ITA 1044/CHNY/2017[2009-10]Status: DisposedITAT Chennai08 Dec 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri S. P. Chidambaram, Advocate
Section 143(3)Section 148Section 263Section 32(1)

…आयकरअपील"यअ"धकरण ,’सी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI "ी एन . आर . एस . गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य केसम# BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. No. 1044/Mds/2017 "नधा"रण वष"/Assessment Year : 2009-10 M/s. Rentokil India Pvt. Ltd, The Deputy Commissioner of Income 105, 4th Floor, Sreela Terrace, Vs. Tax, 1st Main Road, Corporate Circle -5, Chennai – 600 020. Non. 121, Mahatma Gandhi Road, Nungambakkam, [PAN: AADCR 7629E] Chennai – 600 034 (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ%क…

Rentokil India Pvt. Ltd., Chennai vs. DCIT, Chennai

In the result, Ground Nos

ITA 2660/CHNY/2016[2011-12]Status: DisposedITAT Chennai15 Nov 2017AY 2011-12

Bench: Shri Sanjay Arora & Shri George Mathanआयकर अपील सं./Ita No.2660/Mds/2016 'नधा#रण वष# /Assessment Year: 2011-12

Section 32Section 32(1)Section 92BSection 92B(2)(ii)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी संजय अरोड़ा, लेखासद"य एवं "ी जॉज# माथन, "या'यक सद"य के सम( BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./ITA No.2660/Mds/2016 'नधा#रण वष# /Assessment Year: 2011-12 Vs. M/s.Rentokil India Pvt. Ltd., The Dy. Commissioner of- Sreela Towers, 4th Floor, Income Tax, No.105, First Main Road, Company Circle-5(3), Gandhi Nagar, Adyar, Aayakar Bhavan, 121 Chennai-600 020. Nungambakkam High Road, Chennai-600 034. [PAN: AADCR 7629 E] (अपीलाथ*/Appellant) (+,यथ*/Respondent)…

DCIT (Ltu), New Delhi vs. M/S. Exl Service.Com (India) Pvt. Ltd., New Delhi

In the result, the appeal by the assessee as well as ofthe department are partly allowed for statistical purposes

ITA 615/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Jan 2017AY 2010-11

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 302/Del/2015 : Asstt. Year : 2010-11 Exl Service.Com (India) Pvt. Ltd., Vs Deputy Commissioner Of Income 414, 4Th Floor, Dlf Jasola, Tax, Large Tax Payer Unit, Tower-B, Plot No. 10 & 11, Dda New Delhi District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Ita No. 615/Del/2015 : Asstt. Year : 2010-11 Deputy Commissioner Of Income Vs Exl Service.Com (India) Pvt. Ltd., 414, 4Th Floor, Dlf Jasola, Tower- Tax, Circle-1 (Ltu), New Delhi-110017 B, Plot No. 10 & 11, Dda District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Pan No. Aaace5174C Assessee By : Sh. Ajay Vohra, Adv. Sh. Abhishek Agarwal, Adv. Revenue By : Sh. Piyush Jain, Cit Dr Date Of Hearing : 07.10.2017 Date Of Pronouncement : 03.01.2017 Order Per N. K. Saini, Am:

For Appellant: Sh. Ajay Vohra, AdvFor Respondent: Sh. Piyush Jain, CIT DR
Section 143(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 302/Del/2015 : Asstt. Year : 2010-11 Exl Service.Com (India) Pvt. Ltd., Vs Deputy Commissioner of Income 414, 4th Floor, DLF Jasola, Tax, Large Tax Payer Unit, Tower-B, Plot No. 10 & 11, DDA New Delhi District Centre, Jasola, New Delhi-110044 (APPELLANT) (RESPONDENT) ITA No. 615/Del/2015 : Asstt. Year : 2010-11 Deputy Commissioner of Income Vs Exl Service.Com (India) Pvt. Ltd., 414, 4th Floor, DLF Jasola, Tower- Tax, Circle-1 (LTU), New Delhi-110017 B, Plot No. 10 & 11, DDA District Cent…

Exl Service.Com (India) Pvt. Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal by the assessee as well as ofthe department are partly allowed for statistical purposes

ITA 302/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Jan 2017AY 2010-11

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 302/Del/2015 : Asstt. Year : 2010-11 Exl Service.Com (India) Pvt. Ltd., Vs Deputy Commissioner Of Income 414, 4Th Floor, Dlf Jasola, Tax, Large Tax Payer Unit, Tower-B, Plot No. 10 & 11, Dda New Delhi District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Ita No. 615/Del/2015 : Asstt. Year : 2010-11 Deputy Commissioner Of Income Vs Exl Service.Com (India) Pvt. Ltd., 414, 4Th Floor, Dlf Jasola, Tower- Tax, Circle-1 (Ltu), New Delhi-110017 B, Plot No. 10 & 11, Dda District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Pan No. Aaace5174C Assessee By : Sh. Ajay Vohra, Adv. Sh. Abhishek Agarwal, Adv. Revenue By : Sh. Piyush Jain, Cit Dr Date Of Hearing : 07.10.2017 Date Of Pronouncement : 03.01.2017 Order Per N. K. Saini, Am:

For Appellant: Sh. Ajay Vohra, AdvFor Respondent: Sh. Piyush Jain, CIT DR
Section 143(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 302/Del/2015 : Asstt. Year : 2010-11 Exl Service.Com (India) Pvt. Ltd., Vs Deputy Commissioner of Income 414, 4th Floor, DLF Jasola, Tax, Large Tax Payer Unit, Tower-B, Plot No. 10 & 11, DDA New Delhi District Centre, Jasola, New Delhi-110044 (APPELLANT) (RESPONDENT) ITA No. 615/Del/2015 : Asstt. Year : 2010-11 Deputy Commissioner of Income Vs Exl Service.Com (India) Pvt. Ltd., 414, 4th Floor, DLF Jasola, Tower- Tax, Circle-1 (LTU), New Delhi-110017 B, Plot No. 10 & 11, DDA District Cent…

Addl.CIT., RG.-11(1), Mumbai vs. Viacom 18 Media P.Ltd., (Formerly Known As Mtv Networks India P. Ltd, Mumbai

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

ITA 265/MUM/2013[2008-09]Status: DisposedITAT Mumbai29 Jan 2016AY 2008-09

Bench: Shri Saktijit Dey, Jm & Shri Ramit Kochar, Am Assessment Year : 2008-09 Viacom 18 Media P Ltd. The Addl. Cit Rg. 11(1) Zion Bisworld Mumbai Vs. Subhash Road-A Near Garware Office Vile Parle (E) Mumbai- 400 057 Pan Aaacm9164E (Appellant) Respondent) Assessment Year : 2008-09 The Addl. Cit Rg. 11(1) Viacom 18 Media P Ltd. Mumbai Mumbai- 400 057 Vs. Pan Aaacm9164E (Appellant) Respondent)

For Appellant: Shri Farrokh V IraniFor Respondent: Shri Airiju Jaikarau
Section 139(5)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI Before Shri Saktijit Dey, JM & Shri Ramit Kochar, AM Assessment Year : 2008-09 Viacom 18 Media P Ltd. The Addl. CIT Rg. 11(1) Zion Bisworld Mumbai Vs. Subhash Road-A Near Garware Office Vile Parle (E) Mumbai- 400 057 PAN AAACM9164E (Appellant) Respondent) Assessment Year : 2008-09 The Addl. CIT Rg. 11(1) Viacom 18 Media P Ltd. Mumbai Mumbai- 400 057 Vs. PAN AAACM9164E (Appellant) Respondent) For the assessee : Shri Farrokh V Irani For the revenue : Shri Airiju Jaikarau Date of Hearing :11.01.2016 Date of Pronouncement : 29.01.2016 O R D E R Per…

Viacom 18 Media P.Ltd, Mumbai vs. Addl CIT RG 11(1), Mumbai

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

ITA 7336/MUM/2012[2008-09]Status: DisposedITAT Mumbai29 Jan 2016AY 2008-09

Bench: Shri Saktijit Dey, Jm & Shri Ramit Kochar, Am Assessment Year : 2008-09 Viacom 18 Media P Ltd. The Addl. Cit Rg. 11(1) Zion Bisworld Mumbai Vs. Subhash Road-A Near Garware Office Vile Parle (E) Mumbai- 400 057 Pan Aaacm9164E (Appellant) Respondent) Assessment Year : 2008-09 The Addl. Cit Rg. 11(1) Viacom 18 Media P Ltd. Mumbai Mumbai- 400 057 Vs. Pan Aaacm9164E (Appellant) Respondent)

For Appellant: Shri Farrokh V IraniFor Respondent: Shri Airiju Jaikarau
Section 139(5)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI Before Shri Saktijit Dey, JM & Shri Ramit Kochar, AM Assessment Year : 2008-09 Viacom 18 Media P Ltd. The Addl. CIT Rg. 11(1) Zion Bisworld Mumbai Vs. Subhash Road-A Near Garware Office Vile Parle (E) Mumbai- 400 057 PAN AAACM9164E (Appellant) Respondent) Assessment Year : 2008-09 The Addl. CIT Rg. 11(1) Viacom 18 Media P Ltd. Mumbai Mumbai- 400 057 Vs. PAN AAACM9164E (Appellant) Respondent) For the assessee : Shri Farrokh V Irani For the revenue : Shri Airiju Jaikarau Date of Hearing :11.01.2016 Date of Pronouncement : 29.01.2016 O R D E R Per…