Bioplus Life Sciences (P) Ltd. v. Deputy Commissioner of Income Tax

138 Taxmann.com 297Reported decision2022#13380 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(3)Section 145Section 147Section 151Section 37Section 144CSection 35(2AB)Section 37(1)

Issues it is cited on

section 2(1)section 10(2)royalty incomesection 21colourable deviceenduring benefitcommercial expediencymercantile system of accountingrule 46asection 145revenue expenditurecapital expenditure

Judgments citing Bioplus Life Sciences (P) Ltd. v. Deputy Commissioner of Income Tax

DCIT Central Circle 8 2 Mumbai, Mumbai vs. Abhinand Ventures Private Limited, Mumbai

Accordingly all these appeals of revenue are to be treated, as dismissed

ITA 2172/MUM/2025[2019-20]Status: DisposedITAT Mumbai28 Jan 2026AY 2019-20

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Vijay Mehta, & Shri NarendraFor Respondent: C. O. No. 110/Mum/2025 in I.T.A. No. 2170/Mum/2025
Section 143(3)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 2117/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 2118/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 2170/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 2171/Mum/2025 (Assessment Year: 2018-19) I.T.A. No. 2172/Mum/2025 (Assessment Year: 2019-20) DCIT, CC-8(2), Abhinand Ventures Private Ltd. Room No. 658, 6th Floor, (Earlier known as Balaji Trust), Aayakar Bhavan, M.K. Road, , Vs. 11, Essar House, KK Marg, Mumbai-400020. Mahalaxmi, Mumbai - 400034 PAN: A…

DCIT Central Circle 8 2 Mumbai, Mumbai vs. Abhinand Ventures Private Limited, Mumbai

Accordingly all these appeals of revenue are to be treated, as dismissed

ITA 2171/MUM/2025[2018-19]Status: DisposedITAT Mumbai28 Jan 2026AY 2018-19

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Vijay Mehta, & Shri NarendraFor Respondent: C. O. No. 110/Mum/2025 in I.T.A. No. 2170/Mum/2025
Section 143(3)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 2117/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 2118/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 2170/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 2171/Mum/2025 (Assessment Year: 2018-19) I.T.A. No. 2172/Mum/2025 (Assessment Year: 2019-20) DCIT, CC-8(2), Abhinand Ventures Private Ltd. Room No. 658, 6th Floor, (Earlier known as Balaji Trust), Aayakar Bhavan, M.K. Road, , Vs. 11, Essar House, KK Marg, Mumbai-400020. Mahalaxmi, Mumbai - 400034 PAN: A…

DCIT Central Circle 8 2 Mumbai, Mumbai vs. Abhinand Ventures Private Limited, Mumbai

Accordingly all these appeals of revenue are to be treated, as dismissed

ITA 2170/MUM/2025[2016-17]Status: DisposedITAT Mumbai28 Jan 2026AY 2016-17

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Vijay Mehta, & Shri NarendraFor Respondent: C. O. No. 110/Mum/2025 in I.T.A. No. 2170/Mum/2025
Section 143(3)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 2117/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 2118/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 2170/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 2171/Mum/2025 (Assessment Year: 2018-19) I.T.A. No. 2172/Mum/2025 (Assessment Year: 2019-20) DCIT, CC-8(2), Abhinand Ventures Private Ltd. Room No. 658, 6th Floor, (Earlier known as Balaji Trust), Aayakar Bhavan, M.K. Road, , Vs. 11, Essar House, KK Marg, Mumbai-400020. Mahalaxmi, Mumbai - 400034 PAN: A…

DCIT Central Circle 8 2 Mumbai, Mumbai vs. Abhinand Ventures Private Limited, Mumbai

Accordingly all these appeals of revenue are to be treated, as dismissed

ITA 2118/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Jan 2026AY 2015-16

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Vijay Mehta, & Shri NarendraFor Respondent: C. O. No. 110/Mum/2025 in I.T.A. No. 2170/Mum/2025
Section 143(3)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 2117/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 2118/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 2170/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 2171/Mum/2025 (Assessment Year: 2018-19) I.T.A. No. 2172/Mum/2025 (Assessment Year: 2019-20) DCIT, CC-8(2), Abhinand Ventures Private Ltd. Room No. 658, 6th Floor, (Earlier known as Balaji Trust), Aayakar Bhavan, M.K. Road, , Vs. 11, Essar House, KK Marg, Mumbai-400020. Mahalaxmi, Mumbai - 400034 PAN: A…

DCIT, Mumbai vs. Abhinand Ventures Private Limited, Mumbai

Accordingly all these appeals of revenue are to be treated, as dismissed

ITA 2117/MUM/2025[2014-15]Status: DisposedITAT Mumbai28 Jan 2026AY 2014-15

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Vijay Mehta, & Shri NarendraFor Respondent: C. O. No. 110/Mum/2025 in I.T.A. No. 2170/Mum/2025
Section 143(3)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 2117/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 2118/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 2170/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 2171/Mum/2025 (Assessment Year: 2018-19) I.T.A. No. 2172/Mum/2025 (Assessment Year: 2019-20) DCIT, CC-8(2), Abhinand Ventures Private Ltd. Room No. 658, 6th Floor, (Earlier known as Balaji Trust), Aayakar Bhavan, M.K. Road, , Vs. 11, Essar House, KK Marg, Mumbai-400020. Mahalaxmi, Mumbai - 400034 PAN: A…

Rolta India Ltd. Through Dr. Mamta Binani, Rp., Mumbai vs. Dy.Commissioner of Income Tax Central Circle -1(1), Mumbai

In the result, appeal of the assessee in ITA No

ITA 3563/MUM/2024[2020-21]Status: DisposedITAT Mumbai25 Aug 2025AY 2020-21

Bench: Shri Amit Shukla & Shri Arun Khodpiaआयकर अपील सं. / Ita No.3563/Mum/2024 "नधा"रण वष" / Assessment Year :2020-21 Rolta India Ltd. Through Dr. Mamta Binani, Rp. Rolta Tower-A, Rolta Technology Park, 22Nd Street, Midc, Marol Andheri (East), Mumbai-400 093 Pan: Aaacr2711G ........अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Central Circle-1(1), Mumbai ……""यथ" / Respondent आयकर अपील सं. / Ita No.2737/Mum/2023 "नधा"रण वष" / Assessment Year :2018-19 Rolta India Ltd. Through Dr. Mamta Binani, Irp. Rolta Tower-A, Rolta Technology Park, 22Nd Street, Midc, Marol Andheri (East), Mumbai-400 093 Pan: Aaacr2711G ........अपीलाथ" / Appellant M/S. Rolta India Ltd. बनाम / V/S. The Deputy Commissioner Of Income Tax, Central Circle-1(1), Mumbai ……""यथ" / Respondent

For Appellant: Shri Shekhar Gupta, CAFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 143(3)Section 144C(13)Section 144C(5)Section 37(1)Section 92C

…आयकर अपील"य अ"धकरण "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL, “J” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.3563/MUM/2024 "नधा"रण वष" / Assessment Year :2020-21 Rolta India Ltd. through Dr. Mamta Binani, RP. Rolta Tower-A, Rolta Technology Park, 22nd Street, MIDC, Marol Andheri (East), Mumbai-400 093 PAN: AAACR2711G ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Central Circle-1(1), Mumbai ……""यथ" / Respondent आयकर अपील सं. / ITA No.2737/MUM/2023 "नधा"रण वष" / Assessment Year :2018-19 Rolta In…

Rolta India Ltd, Mumbai vs. DCIT, Central Circle-1(1), Mumbai

In the result, appeal of the assessee in ITA No

ITA 2737/MUM/2023[2018-19]Status: DisposedITAT Mumbai25 Aug 2025AY 2018-19

Bench: Shri Amit Shukla & Shri Arun Khodpiaआयकर अपील सं. / Ita No.3563/Mum/2024 "नधा"रण वष" / Assessment Year :2020-21 Rolta India Ltd. Through Dr. Mamta Binani, Rp. Rolta Tower-A, Rolta Technology Park, 22Nd Street, Midc, Marol Andheri (East), Mumbai-400 093 Pan: Aaacr2711G ........अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Central Circle-1(1), Mumbai ……""यथ" / Respondent आयकर अपील सं. / Ita No.2737/Mum/2023 "नधा"रण वष" / Assessment Year :2018-19 Rolta India Ltd. Through Dr. Mamta Binani, Irp. Rolta Tower-A, Rolta Technology Park, 22Nd Street, Midc, Marol Andheri (East), Mumbai-400 093 Pan: Aaacr2711G ........अपीलाथ" / Appellant M/S. Rolta India Ltd. बनाम / V/S. The Deputy Commissioner Of Income Tax, Central Circle-1(1), Mumbai ……""यथ" / Respondent

For Appellant: Shri Shekhar Gupta, CAFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 143(3)Section 144C(13)Section 144C(5)Section 37(1)Section 92C

…आयकर अपील"य अ"धकरण "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL, “J” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.3563/MUM/2024 "नधा"रण वष" / Assessment Year :2020-21 Rolta India Ltd. through Dr. Mamta Binani, RP. Rolta Tower-A, Rolta Technology Park, 22nd Street, MIDC, Marol Andheri (East), Mumbai-400 093 PAN: AAACR2711G ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Central Circle-1(1), Mumbai ……""यथ" / Respondent आयकर अपील सं. / ITA No.2737/MUM/2023 "नधा"रण वष" / Assessment Year :2018-19 Rolta In…

Bioplus Life Sciences (P) Ltd. v. Deputy Commissioner of Income Tax (138 Taxmann.com 297) — Cited in 7 Judgments | BharatTax