Bharti Airtel Ltd. v. Add!. Cl'I

43 Taxmann.com 150High Court2014#3240 most cited
37

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

Sections most often in play

Section 92CASection 115JBSection 143(3)Section 144Section 2(24)(x)Section 234BSection 234CSection 32(1)

Issues it is cited on

section 92f(v)goodwill arising on amalgamationsection 92b(1)section 115bbdsection 43(6)(c)section 36(l)(va)minimum alternate taxsection 2(11)corporate guaranteesection 92fsection 43(6)opening wdv

Judgments citing Bharti Airtel Ltd. v. Add!. Cl'I

ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI, CHENNAI vs. BAHWAN CYBERTEK PVT LTD, CHENNAI

ITA 1836/CHNY/2024[2017-18]Status: DisposedITAT Chennai21 Nov 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1836/Chny/2024 & C.O.No.62/Chny/2024 (In Ita No.: 1836/Chny/2024) निर्धारण वर्ष / Assessment Year: 2017-18 Assistant Commissioner Of Income Tax, Corporate Circle-1(1) Chennai. (अपीलार्थी/Appellant) Bahwan Cybertek Private Limited, Vs. No.148, Bahwan Cybertek It Park, Rajiv Gandhi Salai (Omr), Okkiyam, Thoraipakkam, Chennai - 600 097. [Pan: Aabcb- 2020-P] (प्रत्यर्थी/Respondent/ Cross Objector) It(Tp) A No.: 22/Chny/2024 निर्धारण वर्ष / Assessment Year: 2017-18 Bahwan Cybertek Private Limited, No.148, Bahwan Cybertek It Park, Rajiv Gandhi Salai (Omr), Okkiyam, Thoraipakkam, Chennai - 600 097. [Pan: Aabcb- 2020-P] (अपीलार्थी/Appellant) Vs. Assistant Commissioner Of Income Tax, Corporate Circle-1(1) Chennai. (प्रत्यर्थी/Respondent) Assessee By Department By : Shri. N. V. Balaji, Advocate : Shri. Ar. V. Sreenivasan, C.I.T. सुनवाई की तारीख /Date Of Hearing घोषणा की तारीख/Date Of Pronouncement : 29.10.2025 : 21.11.2025 आदेश /O R Der Per S. R. Raghunatha, Am : These Appeals Are Filed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) -16, Chennai [Hereinafter Referred To As The “Ld.Cit(A)”] For The

For Respondent: Shri. N. V. Balaji, Advocate
Section 143(3)Section 250Section 92C

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1836/Chny/2024 & C.O.No.62/Chny/2024 (in ITA No.: 1836/Chny/2024) निर्धारण वर्ष / Assessment Year: 2017-18 Assistant Commissioner of Income Tax, Corporate Circle-1(1) Chennai. (अपीलार्थी/Appellant) Bahwan Cybertek Private Limited, vs. No.148, Bahwan Cybertek IT Park, Rajiv Gandhi Salai (OMR), Okkiyam, Thoraipakkam, Chennai - 600 097.…

JT. CTI (OSD), CIRCLE-3(1)(1),, AHMEDABAD vs. M/S. NIRMA LIMITED,, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 791/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No.2007 & 2008/Ahd/2017 AND Assessment Year : 2012-13, 2013-14 & 2014-15 Nirma Limited, DCIT, Cir.3(1)(1) Nirma House, Ashram Road Vs Ahmedabad. Ahmedabad 380 009 PAN : AAACN 5350 K AND Assessment Year : 2013-14 & 2014-15 DCIT, Cir.3(1)(1) Nirma Limited, Ahmedabad. Vs Nirma House, Ashram Road Ahmedabad 380 009 PAN : AAACN 5350 K (Appellant) (Responent) Assessee by : Shri S.N. Soparkar, Sr.Advocate, Smt.Urvashi Shodhan…

NIRMA LIMITED,,AHMEDABAD vs. DCIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 516/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No.2007 & 2008/Ahd/2017 AND Assessment Year : 2012-13, 2013-14 & 2014-15 Nirma Limited, DCIT, Cir.3(1)(1) Nirma House, Ashram Road Vs Ahmedabad. Ahmedabad 380 009 PAN : AAACN 5350 K AND Assessment Year : 2013-14 & 2014-15 DCIT, Cir.3(1)(1) Nirma Limited, Ahmedabad. Vs Nirma House, Ashram Road Ahmedabad 380 009 PAN : AAACN 5350 K (Appellant) (Responent) Assessee by : Shri S.N. Soparkar, Sr.Advocate, Smt.Urvashi Shodhan…

THE DCIT, CIR-3(1)(1), AHMEDABAD vs. M/S. NIRMA LIMITED,, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 2224/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No.2007 & 2008/Ahd/2017 AND Assessment Year : 2012-13, 2013-14 & 2014-15 Nirma Limited, DCIT, Cir.3(1)(1) Nirma House, Ashram Road Vs Ahmedabad. Ahmedabad 380 009 PAN : AAACN 5350 K AND Assessment Year : 2013-14 & 2014-15 DCIT, Cir.3(1)(1) Nirma Limited, Ahmedabad. Vs Nirma House, Ashram Road Ahmedabad 380 009 PAN : AAACN 5350 K (Appellant) (Responent) Assessee by : Shri S.N. Soparkar, Sr.Advocate, Smt.Urvashi Shodhan…

M/S. NIRMA LIMITED,,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 2008/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No.2007 & 2008/Ahd/2017 AND Assessment Year : 2012-13, 2013-14 & 2014-15 Nirma Limited, DCIT, Cir.3(1)(1) Nirma House, Ashram Road Vs Ahmedabad. Ahmedabad 380 009 PAN : AAACN 5350 K AND Assessment Year : 2013-14 & 2014-15 DCIT, Cir.3(1)(1) Nirma Limited, Ahmedabad. Vs Nirma House, Ashram Road Ahmedabad 380 009 PAN : AAACN 5350 K (Appellant) (Responent) Assessee by : Shri S.N. Soparkar, Sr.Advocate, Smt.Urvashi Shodhan…

M/S. NIRMA LIMITED,,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-\n13 & 2013-14 filed by the assessee are partly allowed, while the appeal of the assessee\nfor AY 2014-15 is allowed

ITA 2007/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2012-13
For Appellant: \nShri S.N. Soparkar, Sr.AdvocateFor Respondent: \nShri Alpesh Parmar, CIT-DR
Section 2(24)(x)Section 234BSection 271

…{ "clean_text": "आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ ‘A' अहमदाबाद।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“A” BENCH, AHMEDABAD\nBEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT\nAND\nMS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER\nITA No.2007 & 2008/Ahd/2017\nAND\nITA No.516/AHD/2018\n Assessment Year : 2012-13, 2013-14 & 2014-15\nNirma Limited,\nNirma House, Ashram Road\nAhmedabad 380 009\nPAN: AAACN 5350 K\nVs\nDCIT, Cir.3(1)(1)\nAhmedabad.\nITA No.2224/Ahd/2017\nAND\nITA No.791/Ahd/2018\n Assessment Year: 2013-14 & 2014-15\nDCIT, Cir.3(1)(1)\nAhmedabad.\nVs\nNirma Limited,\nNirma House, Ashram Road\nAhmedabad 380 009\nPAN…

M/S. ESSAR SHIPPING LTD,MUMBAI vs. DCIT, CIRCLE 5(1)(1), MUMBAI

In the result, the appeal of the assessee is In the result, the appeal of the assessee is dismissed

ITA 6521/MUM/2024[2021-22]Status: DisposedITAT Mumbai30 May 2025AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2021-22 M/S Essar Shipping Ltd., Dy. Cit, Circle 5(1)(1), 5Th Floor, Essar House, 11, Keshav Mumbai/Assessment Unit, Vs. Rao Khadye Marg, Mahalaxmi National Faceless Assessment Mumbai-400034. Centre, Room No. 568, Aayakar Bhavan, M.K. Road, Mumbai-400020. Pan No. Aacce 3707 D Appellant Respondent

For Appellant: Mr. Suresh Gaikwad, Sr. DRFor Respondent: Mr. Piyush Chaturvedi
Section 115B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2021-22 M/s Essar Shipping Ltd., Dy. CIT, Circle 5(1)(1), 5th floor, Essar House, 11, Keshav Mumbai/Assessment Unit, Vs. Rao Khadye Marg, Mahalaxmi National Faceless Assessment Mumbai-400034. Centre, Room No. 568, Aayakar Bhavan, M.K. Road, Mumbai-400020. PAN NO. AACCE 3707 D Appellant Respondent : Mr. Piyush Chaturvedi Assessee by : Mr. Suresh Gaikwad, Sr. DR Revenue by : 08/04/2025 Date of Hearing : 30/05/2025 Date of pronouncement ORDER PER…

AVANTHA HOLDINGS LIMITED,NEW DELHI vs. A.C.I.T. CIR-5,, NAGPUR

ITA 45/NAG/2016[2011-12]Status: DisposedITAT Nagpur04 Apr 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member Avantha Holdings Ltd. Ballarpur Paper Mills S.O. Ballarpur 442 901 Pan – Aabcb6134E Appellant Dy. Commissioner Of Income Tax Circle-4, Nagpur Respondent V/S

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 251

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER Avantha Holdings Ltd. Ballarpur Paper Mills S.O. Ballarpur 442 901 PAN – AABCB6134E Appellant Dy. Commissioner of Income Tax Circle-4, Nagpur Respondent v/s ITA no.45/Nag./2016 (Assessment Year : 2011-12) ITA no.248/Nag./2016 (Assessment Year : 2011-12) Avantha Holdings Ltd. Ballarpur Paper Mills S.O. Ballarpur 442 901 PAN – AABCB6134E Appellant Dy. Commissioner of Income Tax Circle-5, Nagpur Respondent v/s ITA no.354/Nag./2023 (Assessment Year : 2012-13) Dy. Commissioner of In…

TORRENT PHARMACEUTICALS LTD.,,AHMEDABAD vs. ACIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result appeal of the Revenue is hereby partly allowed

ITA 1172/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad26 Feb 2024AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Vartik Choksi, With Shri DhrunalBhatt, ARsFor Respondent: Shri Ritesh Parmar, CIT-DR
Section 143(3)Section 14ASection 35Section 43BSection 80

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA(TP).No.2365 and 2366/Ahd/2018 "नधा"रण वष"/Asstt. Years: 2013-14 and 2014-15 Torrent Pharmaceuticals Ltd. D.C.I.T, Circle-4(1)(2) Torrent House, Vs. Ahmedabad. Nr. Dinesh Hall, Off.Ashram Road Ahmedabad 380009. PAN: AAACT5456A And Asstt. Year 2015-16 Torrent Pharmaceuticals Ltd. A.C.I.T, Circle-4(1)(2) Torrent House, Vs. Ahmedabad. Nr. Dinesh Hall, Off.Ashram Road Ahmedabad 380 009. PAN: AAACT5456A आयकर अपील सं./ITA.…

DY.CIT -5(2)(1) , MUMBAI vs. M/S. KEC INTERNATIONAL LTD, MUMBAI

In the result appeal filed by the assessee is partly allowed and appeal of the learned assessing officer is dismissed

ITA 1883/MUM/2022[2014-15]Status: DisposedITAT Mumbai04 Dec 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Dy. Commissioner Of Income Kec International Ltd. Tax 463, Rpg House, Circle 5(2)(1) Dr. Annie Besant Road, Vs. 5Th Floor, Aaykar Bhavan, Worli, Mumbai-400 030 M.K. Road, Mumbai-400 020 (Appellant) (Respondent) Pan No. Aacck5599H Dy. Commissioner Of Income Kec International Ltd. Tax 463, Rpg House, Circle 5(2)(1) Dr. Annie Besant Road, Vs. 5Th Floor, Aaykar Bhavan, Worli, Mumbai-400 030 M.K. Road, Mumbai-400 020 (Appellant) (Respondent) Assessee By : Shri Vijay Mehta, Ar Revenue By : Shri Akhtar Hussain Ansari, Dr Date Of Hearing: 07.09.2023 Date Of Pronouncement : 04.12.2023

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Akhtar Hussain Ansari, DR
Section 115JSection 143(3)Section 147(3)Section 14ASection 92BSection 92F

…o bearing on profits / losses of the assessee since there was no cost involved and no guarantee commission has been paid by the assessee. The aforesaid amended explanation would have no application in terms of decision of Delhi Tribunal in Bharti Airtel Ltd. (43 Taxmann.com 150) wherein it has been held that even after the amendment to explanation to Sec.92B, corporate guarantee given for the benefit of AE having no cost to the assessee would be outside the ambit of international transactions. Another plea raised by Ld.AR is that this was shareholder‟s activities and hence not covered by the term international tr…

KEC INTERNATIONAL LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , MUMBAI

In the result appeal filed by the assessee is partly allowed and appeal of the learned assessing officer is dismissed

ITA 1852/MUM/2022[2014-15]Status: DisposedITAT Mumbai04 Dec 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Dy. Commissioner Of Income Kec International Ltd. Tax 463, Rpg House, Circle 5(2)(1) Dr. Annie Besant Road, Vs. 5Th Floor, Aaykar Bhavan, Worli, Mumbai-400 030 M.K. Road, Mumbai-400 020 (Appellant) (Respondent) Pan No. Aacck5599H Dy. Commissioner Of Income Kec International Ltd. Tax 463, Rpg House, Circle 5(2)(1) Dr. Annie Besant Road, Vs. 5Th Floor, Aaykar Bhavan, Worli, Mumbai-400 030 M.K. Road, Mumbai-400 020 (Appellant) (Respondent) Assessee By : Shri Vijay Mehta, Ar Revenue By : Shri Akhtar Hussain Ansari, Dr Date Of Hearing: 07.09.2023 Date Of Pronouncement : 04.12.2023

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Akhtar Hussain Ansari, DR
Section 115JSection 143(3)Section 147(3)Section 14ASection 92BSection 92F

…o bearing on profits / losses of the assessee since there was no cost involved and no guarantee commission has been paid by the assessee. The aforesaid amended explanation would have no application in terms of decision of Delhi Tribunal in Bharti Airtel Ltd. (43 Taxmann.com 150) wherein it has been held that even after the amendment to explanation to Sec.92B, corporate guarantee given for the benefit of AE having no cost to the assessee would be outside the ambit of international transactions. Another plea raised by Ld.AR is that this was shareholder‟s activities and hence not covered by the term international tr…

VA TECH WABAG LIMITED,CHENNAI vs. ACIT, CHENNAI

Appeal is allowed for statistical purposes

ITA 807/CHNY/2016[2011-12]Status: DisposedITAT Chennai31 Aug 2023AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Dr. S. Palanikumar, CIT
Section 143(3)Section 144C(5)Section 92B

…will not constitute "an international transaction". The relevant portion of the order of the ITAT of Redington India Ltd. v. JCIT (TA No.513/Mds/20 14 dated 07.07.20 14) are as under: 94. The ITAT, Delhi Bench, in the case of Bharti Airtel Ltd. vs. Addl. CIT, 43 Taxmann.com 150, has held that providing of corporate guarantee does not involve any cost to the assessee and, therefore, it is not "an international transaction", even under the definition of the said term as amended by the Finance Act 2012. This is because, the guarantee provided by an assessee does not have any bearing on profits, income, loss or asset…

DCIT, CHENNAI vs. V.A. TECH WABAG LIMITED, CHENNAI

Appeal is allowed for statistical purposes

ITA 953/CHNY/2015[2010-11]Status: DisposedITAT Chennai31 Aug 2023AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Dr. S. Palanikumar, CIT
Section 143(3)Section 144C(5)Section 92B

…will not constitute "an international transaction". The relevant portion of the order of the ITAT of Redington India Ltd. v. JCIT (TA No.513/Mds/20 14 dated 07.07.20 14) are as under: 94. The ITAT, Delhi Bench, in the case of Bharti Airtel Ltd. vs. Addl. CIT, 43 Taxmann.com 150, has held that providing of corporate guarantee does not involve any cost to the assessee and, therefore, it is not "an international transaction", even under the definition of the said term as amended by the Finance Act 2012. This is because, the guarantee provided by an assessee does not have any bearing on profits, income, loss or asset…

WELSPUN CORP LTD,MUMBAI vs. DCIT CEN CIR 22, MUMBAI

In the result, the appeals filed by the revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 3890/MUM/2016[2008-09]Status: DisposedITAT Mumbai03 Apr 2023AY 2008-09

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadale

Section 143(3)Section 14ASection 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 5063/Mum/2016 (2009-10) ITA No. 5166/Mum/2016 (2011-12) M/s. Welspun Corp Ltd, Vs. DCIT, Central Circle - 7th Floor, Welspun 22, (Now CC – 3(3)) House, Kamala Mill Room No. 465, 4th Compund, SB Marg, Floor,AayakarBhavan, Lower Parel, Mumbai-400020. Mumbai -400013. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACW0744L Appellant .. Respondent ITA No. 5483/Mum/2016 (2009-10) ITA No. 5044/Mum/2016 (2011-12) DCIT, Central Circle - Vs. M/s.Welspun Corp Ltd 22, (Now…

VIRGO VALVES & CONTROLS LTD,MUMBAI vs. DCIT 1(3), MUMBAI

ITA 5617/MUM/2016[2009-10]Status: DisposedITAT Mumbai08 Mar 2022AY 2009-10
Section 143(3)Section 92C

…ITA No 3577/Mum/2014 ITA Nos. 5617 & 5337/Mum/2016 Assessment Years: 2008-09 to 2010-11 Page 1 of 13 IN THE INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI [Coram: Pramod Kumar, (Vice President) And Amarjit Singh, Judicial Member] ITA No. 361/Mum/2015 ITA Nos. 5617 & 5337/Mum/2016 Assessment Years: 2008-09 to 2010-11 M/s. Virgo Valves & Controls Ltd. ………….……… Appellant (now Virgo Valves & Controls Pvt Ltd.) 7B, 3rd Floor, Sambhava Chambers, Sir P.M.Road, Fort, Mumbai 400001 [PAN: AABCV8733H] Vs Deputy Commissioner of Income Tax 1(3) Mumbai …………………… Respondent Appearances: Aditya Ajgaonkar for the Appellant V…

VIRGO VALVES & CONTROLS LTD. (NOW VIRGO VALVES & CONTROLS PVT. LTD.),MUMBAI vs. DCIT - 1(3), MUMBAI

ITA 5337/MUM/2016[2008-09]Status: DisposedITAT Mumbai08 Mar 2022AY 2008-09
Section 143(3)Section 92C

…ITA No 3577/Mum/2014 ITA Nos. 5617 & 5337/Mum/2016 Assessment Years: 2008-09 to 2010-11 Page 1 of 13 IN THE INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI [Coram: Pramod Kumar, (Vice President) And Amarjit Singh, Judicial Member] ITA No. 361/Mum/2015 ITA Nos. 5617 & 5337/Mum/2016 Assessment Years: 2008-09 to 2010-11 M/s. Virgo Valves & Controls Ltd. ………….……… Appellant (now Virgo Valves & Controls Pvt Ltd.) 7B, 3rd Floor, Sambhava Chambers, Sir P.M.Road, Fort, Mumbai 400001 [PAN: AABCV8733H] Vs Deputy Commissioner of Income Tax 1(3) Mumbai …………………… Respondent Appearances: Aditya Ajgaonkar for the Appellant V…

VIRGO VALVES & CONTROLS LTD,MUMBAI vs. DCIT 1(3), MUMBAI

ITA 361/MUM/2015[2010-11]Status: DisposedITAT Mumbai08 Mar 2022AY 2010-11
Section 143(3)Section 92C

…ITA No 3577/Mum/2014 ITA Nos. 5617 & 5337/Mum/2016 Assessment Years: 2008-09 to 2010-11 Page 1 of 13 IN THE INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI [Coram: Pramod Kumar, (Vice President) And Amarjit Singh, Judicial Member] ITA No. 361/Mum/2015 ITA Nos. 5617 & 5337/Mum/2016 Assessment Years: 2008-09 to 2010-11 M/s. Virgo Valves & Controls Ltd. ………….……… Appellant (now Virgo Valves & Controls Pvt Ltd.) 7B, 3rd Floor, Sambhava Chambers, Sir P.M.Road, Fort, Mumbai 400001 [PAN: AABCV8733H] Vs Deputy Commissioner of Income Tax 1(3) Mumbai …………………… Respondent Appearances: Aditya Ajgaonkar for the Appellant V…

VIRGO VALVES & CONTROLS LTD,MUMBAI vs. DCIT 1(3), MUMBAI

ITA 3577/MUM/2014[2008-09]Status: DisposedITAT Mumbai08 Mar 2022AY 2008-09
Section 143(3)Section 92C

…ITA No 3577/Mum/2014 ITA Nos. 5617 & 5337/Mum/2016 Assessment Years: 2008-09 to 2010-11 Page 1 of 13 IN THE INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI [Coram: Pramod Kumar, (Vice President) And Amarjit Singh, Judicial Member] ITA No. 361/Mum/2015 ITA Nos. 5617 & 5337/Mum/2016 Assessment Years: 2008-09 to 2010-11 M/s. Virgo Valves & Controls Ltd. ………….……… Appellant (now Virgo Valves & Controls Pvt Ltd.) 7B, 3rd Floor, Sambhava Chambers, Sir P.M.Road, Fort, Mumbai 400001 [PAN: AABCV8733H] Vs Deputy Commissioner of Income Tax 1(3) Mumbai …………………… Respondent Appearances: Aditya Ajgaonkar for the Appellant V…

TORRENT PHARMACEUTICALS LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX (OSD) CIRCLE-8,, AHMEDABAD

In the result appeal of the Revenue is partly allowed

ITA 1285/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad22 Feb 2022AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita.No.1285 & 1286/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-10 & 2010-11 & Ita No.1396 & 1397/Ahd/2018 Asstt.Year 2011-12 & 2012-13 Torrent Pharmaceuticals Ltd. Acit, Circle-4(1)(2) Torrent House Ahmedabad. Vs. Off.Ashram Road Ahmedabad 380 009. आयकर अपील सं./Ita.No.1327 & 1328/Ahd/2017 िनधा"रण वष"/ Asstt. Year: 2009-10 & 2010-11 & आयकर अपील सं./Ita.No.1414 & 1415/Ahd/2018 िनधा"रण वष"/ Asstt. Year: 2011-12 & 2012-13 Acit, Circle-4(1)(2) Torrent Pharmaceuticals Ltd. Ahmedabad. Torrent House Vs. Off.Ashram Road Ahmedabad 380 009. (Applicant) (Responent) Assessee By : Shri Vartik Choksi, With Shri Biren Shah, Ars. Revenue By : Shri Mohd. Usman, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 23/11/2021 घोषणा क" तारीख /Date Of Pronouncement: 22/02/2022 आदेश/O R D E R Per Bench

For Appellant: Shri Vartik Choksi, With Shri Biren Shah, ARsFor Respondent: Shri Mohd. Usman, CIT-DR
Section 139(1)Section 143(3)Section 35Section 80Section 92C

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA.No.1285 and 1286/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-10 and 2010-11 AND ITA No.1396 and 1397/Ahd/2018 Asstt.Year 2011-12 and 2012-13 Torrent Pharmaceuticals Ltd. ACIT, Circle-4(1)(2) Torrent House Ahmedabad. Vs. Off.Ashram Road Ahmedabad 380 009. आयकर अपील सं./ITA.No.1327 and 1328/Ahd/2017 िनधा"रण वष"/ Asstt. Year: 2009-10 and 2010-11 AND आयकर अपील सं./ITA.No.1414 and 1415/Ahd/2018 िनधा"रण वष"/ Asstt. Year: 2011-12…

M/S. I-FLEX SOLUTIONS LTD,MUMBAI vs. THE ACIT CIR 8(2), MUMBAI

In the result, appeal is dismissed

ITA 5023/MUM/2007[2003-2004]Status: DisposedITAT Mumbai12 Oct 2021AY 2003-2004

Bench: Shri Pramod Kumar, Hon’Ble & Shri Saktijit Dey, Hon’Bleassessment Year: 2003-04 Dy. Commissioner Of Income Tax- M/S Oracle Financial Services 8(2), Software Ltd. Room No. 209/216A, 2Nd Floor, (Formerly Known As M/S I-Flex Aayakar Bhavan, M.K. Road, Vs. Solutions Ltd.), Mumbai - 400020 1,Oracle Park, Off Western Express Highway, Goregaon (E), Mumbai - 400063 Pan: Aaacc1448B (Appellant) (Respondent) Assessment Year: 2003-04 M/S Oracle Financial Services Assistant Commissioner Of Software Ltd. Income Tax, (Formerly Known As I-Flex Range- 8(2), Solutions Ltd.), Vs. Mumbai Oracle Park, Off Western Express Highway, Goregaon (East), Mumbai - 400063 Pan: Aaacc1448B (Appellant) (Respondent) Assessment Year: 2004-05 M/S Oracle Financial Services Additional Commissioner Of Software Ltd. Income Tax, (Formerly Known As I-Flex Range- 8(2), Solutions Ltd.), Vs. Mumbai Oracle Park, Off Western Express Highway, Goregaon (East), Mumbai - 400063 Pan: Aaacc1448B (Appellant) (Respondent) Assessment Years: 2003-04 & 2004-05 Assessment Year: 2004-05 D.C.I.T. 8(2), M/S Oracle Financial Services Room No. 216-A, Aayakar Software Ltd. Bhavan, M.K. Road, (Formerly Known As I-Flex Mumbai - 400020 Vs. Solutions Ltd.), 399, Subhash Road, Vile Parle (East), Mumbai - 400057 Pan: Aaacc1448B (Appellant) (Respondent) Revenue By : Shri Sushil Kumar Mishra (Dr)

For Appellant: S/Shri Ajit Kumar Jain/For Respondent: Shri Sushil Kumar Mishra (DR)
Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI BEFORE SHRI PRAMOD KUMAR, HON’BLE VICE PRESIDENT AND SHRI SAKTIJIT DEY, HON’BLE JUDICIAL MEMBER Assessment Year: 2003-04 Dy. Commissioner of Income Tax- M/s Oracle Financial Services 8(2), Software Ltd. Room No. 209/216A, 2nd Floor, (Formerly known as M/s I-Flex Aayakar Bhavan, M.K. Road, Vs. Solutions Ltd.), Mumbai - 400020 1,Oracle Park, Off Western Express Highway, Goregaon (E), Mumbai - 400063 PAN: AAACC1448B (Appellant) (Respondent) Assessment Year: 2003-04 M/s Oracle Financial Services Assistant Commissioner of Software Ltd. Income Tax, (Former…

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