Arisudana Spinning Mills Ltd. v. CIT

26 Taxmann.com 39Supreme Court of India2012#8787 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Also reported as

348 ITR 385210 Taxmann 233

Issues it is cited on

business

Judgments citing Arisudana Spinning Mills Ltd. v. CIT

M/S. NEW MANGALORE PORT AUTHORITY,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1(1) , MANGALURU

In the result, the appeal of the assessee is allowed and the cross-objection filed by the Revenue is dismissed

ITA 755/BANG/2023[2012-13]Status: DisposedITAT Bangalore19 Dec 2023AY 2012-13

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri G Manoj Kumar, CIT (DR)
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.755 - 757/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. New Mangalore The JCIT, Range-1 / Port Authority, ACIT, Circle – 1(1), FA and CAO, Panambur Mangaluru. Mangalore-575 010. PAN – AAALN 0057 A Vs. APPELLANT RESPONDENT C.O. Nos. 6 to 8/Bang/2023 Assessment Years : 2012-13 to 2014-15 (By Revenue) Revenue by : Shri G Manoj Kumar, CIT (DR) Assessee by : Shri V Srinivasan, Advocate Date of Hearing : 05-12-2023 Date of Pronouncement : 19 -12-2023 ORDER…

DCIT 8(3)(2), MUMBAI vs. VODAFONE INDIA LTD, MUMBAI

In the result, appeal by the assessee is partly allowed in the terms aforesaid

ITA 5598/MUM/2017[2005-06]Status: DisposedITAT Mumbai28 Nov 2022AY 2005-06

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 5598/मुं/2017 ("न.व. 2005-06) Dy. Commissioner Of Income Tax – 8(3)(2), Room No.615, 6Th Floor, Aaykarbhavan, M.K.Road, ...... अपीलाथ"/Appellant Mumbai – 400 020 बनाम Vs. M/S. Vodafone India Ltd. (Formerly Vodafone Essar Ltd.) Peninsula Corporate Park, Ganpat Rao Kadam Marg, Lower Parel, Mumbai 400 013. ..... ""तवाद"/Respondent Pan: Aaach-5332-B आअसं. 5078/मुं/2017 ("न.व. 2005-06) M/S. Vodafone India Ltd. (Formerly Vodafone Essar Ltd.) Peninsula Corporate Park, Ganpat Rao Kadam Marg, Lower Parel, Mumbai 400 013. ...... अपीलाथ"/Appellant Pan: Aaach-5332-B बनाम Vs. Dy. Commissioner Of Income Tax – 8(3)(2), Room No.615, 6Th Floor, Aaykarbhavan, M.K.Road, ...... ""तवाद"/Respondent Mumbai – 400 020 Revenue By : S/Shrianand Mohan&Ajay K.R.Kesari Assessee By :S/Shri Salil Kapoor, Ketanved & Ms. Soumya Singh

For Appellant: S/Shri Salil Kapoor, KetanVed and Ms. Soumya SinghFor Respondent: S/ShriAnand Mohan&Ajay K.R.Kesari
Section 114Section 143(3)Section 263Section 801ASection 80I

…आयकरअपील"यअ"धकरण मुंबईपीठ“आई”मुंबई "ी"वकासअव"थी, "या"यकसद"यएवं "ीएमबालगणेश, लेखाकारसद"यकेसम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER आअसं. 5598/मुं/2017 ("न.व. 2005-06) Dy. Commissioner of Income Tax – 8(3)(2), Room No.615, 6th Floor, AaykarBhavan, M.K.Road, ...... अपीलाथ"/Appellant Mumbai – 400 020 बनाम Vs. M/s. Vodafone India Ltd. (Formerly Vodafone Essar Ltd.) Peninsula Corporate Park, Ganpat Rao Kadam Marg, Lower Parel, Mumbai 400 013. ..... ""तवाद"/Respondent PAN: AAACH-5332-B आअसं. 5078/मुं/2017 ("न.व…

VODAFONE INDIA LTD,MUMBAI vs. DCIT 8(3)(2), MUMBAI

In the result, appeal by the assessee is partly allowed in the terms aforesaid

ITA 5078/MUM/2017[2005-06]Status: DisposedITAT Mumbai28 Nov 2022AY 2005-06

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 5598/मुं/2017 ("न.व. 2005-06) Dy. Commissioner Of Income Tax – 8(3)(2), Room No.615, 6Th Floor, Aaykarbhavan, M.K.Road, ...... अपीलाथ"/Appellant Mumbai – 400 020 बनाम Vs. M/S. Vodafone India Ltd. (Formerly Vodafone Essar Ltd.) Peninsula Corporate Park, Ganpat Rao Kadam Marg, Lower Parel, Mumbai 400 013. ..... ""तवाद"/Respondent Pan: Aaach-5332-B आअसं. 5078/मुं/2017 ("न.व. 2005-06) M/S. Vodafone India Ltd. (Formerly Vodafone Essar Ltd.) Peninsula Corporate Park, Ganpat Rao Kadam Marg, Lower Parel, Mumbai 400 013. ...... अपीलाथ"/Appellant Pan: Aaach-5332-B बनाम Vs. Dy. Commissioner Of Income Tax – 8(3)(2), Room No.615, 6Th Floor, Aaykarbhavan, M.K.Road, ...... ""तवाद"/Respondent Mumbai – 400 020 Revenue By : S/Shrianand Mohan&Ajay K.R.Kesari Assessee By :S/Shri Salil Kapoor, Ketanved & Ms. Soumya Singh

For Appellant: S/Shri Salil Kapoor, KetanVed and Ms. Soumya SinghFor Respondent: S/ShriAnand Mohan&Ajay K.R.Kesari
Section 114Section 143(3)Section 263Section 801ASection 80I

…आयकरअपील"यअ"धकरण मुंबईपीठ“आई”मुंबई "ी"वकासअव"थी, "या"यकसद"यएवं "ीएमबालगणेश, लेखाकारसद"यकेसम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER आअसं. 5598/मुं/2017 ("न.व. 2005-06) Dy. Commissioner of Income Tax – 8(3)(2), Room No.615, 6th Floor, AaykarBhavan, M.K.Road, ...... अपीलाथ"/Appellant Mumbai – 400 020 बनाम Vs. M/s. Vodafone India Ltd. (Formerly Vodafone Essar Ltd.) Peninsula Corporate Park, Ganpat Rao Kadam Marg, Lower Parel, Mumbai 400 013. ..... ""तवाद"/Respondent PAN: AAACH-5332-B आअसं. 5078/मुं/2017 ("न.व…

DCIT, CC-1(2),, CHENNAI vs. M/S. CORONET LABS PVT. LTD.,, CHENNAI

In the result, the appeal filed by the Revenue is partly-allowed for statistical purposes

ITA 3117/CHNY/2019[2013-14]Status: DisposedITAT Chennai28 Sept 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri D. Hema Bhupal, JCITFor Respondent: None
Section 139(1)Section 143(1)Section 801CSection 80I

…owing the claim of deduction u/s.80IC of the Act even though the assessee has (i) not maintained separate books of accounts as mandated u/s.80IC of the Act in term of Hon’ble Supreme Court decision in the case of Arisudana Spinning Mills Ltd., vs. CIT, [2012] 348 ITR 385 and (ii) erred in allowing deduction though the assessee had not filed Form No.10CCB along with the return of income. 4. Brief facts are that the assessee is engaged in the business of manufacture of pharmaceutical formulations and having a manufacturing unit at Roorkee. The assessee claimed deduction u/s.80IC of the Act amounting to Rs.1,57,88,0…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1(2), BENGALURU vs. M/S. PURVANKARA PROJECTS LIMITED, BENGALURU

In the result, the appeals of the revenue are allowed for statistical purposes

ITA 348/BANG/2021[2011-12]Status: DisposedITAT Bangalore08 Nov 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Pradeep Kumar, CIT(DR)(ITAT), BengaluruFor Respondent: Shri Padamchand Khincha, CA
Section 139(1)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.347 & 348/Bang/2021 Assessment years : 2010-11 & 2011-12 The Deputy Commissioner Vs. M/s. Purvankara Projects Ltd., of Income Tax, No.130/1, Ulsoor Road, Central Circle 1(2), Bengaluru – 560 042. PAN: AAACP 2550R Bengaluru. APPELLANT RESPONDENT Appellant by : Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru. Respondent by : Shri Padamchand Khincha, CA Date of hearing : 12.10.2021 Date of Pronouncement : 08.11.2021 O R D E R Per Chandra Poojari, Accountant Memb…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1(2), BANGALORE vs. M/S. PURVANKARA PROJECTS LIMITED, BENGALURU

In the result, the appeals of the revenue are allowed for statistical purposes

ITA 347/BANG/2021[2010-11]Status: DisposedITAT Bangalore08 Nov 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Pradeep Kumar, CIT(DR)(ITAT), BengaluruFor Respondent: Shri Padamchand Khincha, CA
Section 139(1)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.347 & 348/Bang/2021 Assessment years : 2010-11 & 2011-12 The Deputy Commissioner Vs. M/s. Purvankara Projects Ltd., of Income Tax, No.130/1, Ulsoor Road, Central Circle 1(2), Bengaluru – 560 042. PAN: AAACP 2550R Bengaluru. APPELLANT RESPONDENT Appellant by : Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru. Respondent by : Shri Padamchand Khincha, CA Date of hearing : 12.10.2021 Date of Pronouncement : 08.11.2021 O R D E R Per Chandra Poojari, Accountant Memb…

RANBAXY LABORATORIES LTD.,DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee in IT(TP) A No

ITA 781/DEL/2015[2010-11]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2010-11

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

For Appellant: Shri S.N.Soparkar, Shri Vartik ChokshiFor Respondent: Shri Mahesh Shah, CIT-DR
Section 143(3)Section 144CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD BEFORE JUSTICE P.P. BHATT, PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER 1. आयकर अपील सं./IT(TP)A No. 1782/Del/2014 2. आयकर अपील सं./IT(TP)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The DCIT बनाम/ 12th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.CIT Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACR0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan…

M/S. RANBAXY LABORATORIES LIMITED,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the assessee in IT(TP) A No

ITA 1782/DEL/2014[2009-10]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2009-10

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

For Appellant: Shri S.N.Soparkar, Shri Vartik ChokshiFor Respondent: Shri Mahesh Shah, CIT-DR
Section 143(3)Section 144CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD BEFORE JUSTICE P.P. BHATT, PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER 1. आयकर अपील सं./IT(TP)A No. 1782/Del/2014 2. आयकर अपील सं./IT(TP)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The DCIT बनाम/ 12th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.CIT Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACR0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan…

DCIT, NEW DELHI vs. M/S. PRAVEEN INDUSTRIES PVT. LTD., DELHI

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

ITA 2239/DEL/2013[2009-10]Status: DisposedITAT Delhi26 Oct 2017AY 2009-10

Bench: Shri S.K. Yadav. Shri B.P. Jainand

For Appellant: Shri Gautam Jain, AdvFor Respondent: Smt. Paramita Tripathy, CIT-DR
Section 10BSection 10B(1)Section 139(1)Section 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI S.K. YADAV, JUDICIAL MEMBER. SHRI B.P. JAIN, ACCOUNTANT MEMBER AND ITA No. 1790/DEL/2013 [A.Y. 2009-10] M/s Praveen Industries Ltd Vs. The Dy.C.I.T 32, Phase – II, Badli Industrial Estate Circle 14(1) New Delhi New Delhi PAN : AAACP 4029 K ITA No. 2239/DEL/2013 [A.Y. 2009-10] The Dy. C.I.T Vs. M/s Praveen Industries Ltd Circle 14(1) 32, Phase – II, Badli Industrial Estate New Delhi New Delhi PAN : AAACP 4029 K [Appellant] [Respondent] Date of Hearing : 25.10.2017 Date of Pronouncement : 26.10.2017 Assessee by : Shri Gautam Jain…

M/S PRAVEEN INDUSTRIES LTD.,,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 1790/DEL/2013[2009-10]Status: DisposedITAT Delhi26 Oct 2017AY 2009-10

Bench: Shri S.K. Yadav. Shri B.P. Jainand

For Appellant: Shri Gautam Jain, AdvFor Respondent: Smt. Paramita Tripathy, CIT-DR
Section 10BSection 10B(1)Section 139(1)Section 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI S.K. YADAV, JUDICIAL MEMBER. SHRI B.P. JAIN, ACCOUNTANT MEMBER AND ITA No. 1790/DEL/2013 [A.Y. 2009-10] M/s Praveen Industries Ltd Vs. The Dy.C.I.T 32, Phase – II, Badli Industrial Estate Circle 14(1) New Delhi New Delhi PAN : AAACP 4029 K ITA No. 2239/DEL/2013 [A.Y. 2009-10] The Dy. C.I.T Vs. M/s Praveen Industries Ltd Circle 14(1) 32, Phase – II, Badli Industrial Estate New Delhi New Delhi PAN : AAACP 4029 K [Appellant] [Respondent] Date of Hearing : 25.10.2017 Date of Pronouncement : 26.10.2017 Assessee by : Shri Gautam Jain…

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)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘जी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘G’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member ITA NOs.5245 & 5419/Mum/2010 Assessment Years: 2005-06 and 2006-07 DCIT-2(1), M/s GTL Ltd. R. No.575, 5th Floor, बनाम/ Global Vision Electronic M.K. Road, Sadan-II, MID TTC Vs. Mumbai-400020 Industrial Area, Mahape, Mumbai-400001 ("नधा"रती/Assessee) (राज"व /Revenue) P.A. No. AAACG3742L "नधा"रती क" ओर से / Assessee by Dr. K. Shivaram & Miss N…

M/S. PERFETTI VAN MELLE INDIA PVT. LTD.,GURGAON vs. DCIT, GURGAON

In the result, this appeal is partly allowed for statistical purpose

ITA 789/DEL/2016[2011-12]Status: DisposedITAT Delhi28 Apr 2017AY 2011-12

Bench: Shri N. K. Saini & Smt Suchitra Kamble

Section 143(3)Section 144CSection 43(1)Section 80Section 80ISection 92C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 789/DEL/2016 (ASSESSMENT YEAR-2011-12) Perfetti Van Melle India Pvt. Ltd. Vs DCIT 47th Milestone, Delhi-Jaipur Circle-3 Highway, Gurgaon Manesar, Gurgaon AAACP2626A (RESPONDENT) (APPELLANT) Appellant by Sh. Nageshwar Rao, Adv, Respondent by Sh. Amrender Kumar, CIT DR, Sh. Neeraj Kumar, Sr. DR Date of Hearing 28.02.2017 Date of Pronouncement 28.04.2017 ORDER PER SUCHITRA KAMBLE, JM This appeal has been filed by the assessee against the Assessment O…

RANBAXY LABORATORIES LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, we direct the AO to reduce the book profit u/s 115JB of the Act by the amount of reversal of the provision of Rs

ITA 196/DEL/2013[2008-09]Status: DisposedITAT Delhi25 Apr 2016AY 2008-09

Bench: Sh. I. C.Sudhir Judicialmember & Sh. Prashant Maharishia.Y.: - 2008-09 Ranbaxy Laboratories Ltd. Vs Acit 12Th Floor, Devika Tower, Range -15 6, Nehru Place New Delhi New Delhi Pan No. Aaacr0127N (Appellant) (Respondent)

For Appellant: 1. Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Amrendra Kumar, CIT, DR
Section 143Section 143(3)Section 92D

…Page 1 of 134 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE SH. I. C.SUDHIR JudicialMember AND SH. PRASHANT MAHARISHI, Accountant Member A.Y.: - 2008-09 Ranbaxy Laboratories Ltd. Vs ACIT 12th Floor, Devika Tower, Range -15 6, Nehru Place New Delhi New Delhi PAN No. AAACR0127N (APPELLANT) (RESPONDENT) Date of pronouncement 25/04/2016 Assessee by: 1. Shri Ajay Vohra, Sr. Adv. with Sh. Rohit Jain, Adv.and Ms. Deepanvee Rao,Adv. on corporate tax issues 2. Sh. Rahul Mitra, C.A. with Sh. Derendra Gulari, C.A and Sh. Vinay Verma, C.A. on transfer pricing issues Revenue by: Shri Amrendra Kumar…