Bodal Chemicals Ltd. v. ACIT, Ahmedabad

112 Taxmann.com 217Income Tax Appellate Tribunal2019#6954 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 32(1)(iii)Section 263 Section 32 Section 144C Section 31(1)Section 37(1)Section 80IA

Issues it is cited on

section 41(2)section 43(6)(c)section 31(1)opening wdv section 2(11)section 36(1)(v)section 43(6)transferor company depreciation on goodwill written down value slump sale section 40(a)(ii)

Judgments citing Bodal Chemicals Ltd. v. ACIT, Ahmedabad

JCIT CENT. CIR. - 1(4), MUMBAI vs. GRASIM INDUSTRIES LTD, MUMBAI

The appeal is allowed

ITA 1561/MUM/2018[2011-12]Status: DisposedITAT Mumbai31 Dec 2025AY 2011-12

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar / Ms SukanyaFor Respondent: Shri Arun Kanti Datta, CIT-DR

Section 153CSection 250Section 43BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 1056/Mum/2018 (Assessment Year: 2011-12) M/s Grasim Industries Ltd., DCIT, CC-1(4), Corporate Finance Division, Room No. 902, Old CGO Building, 9th Floor, M.K. Road, A2, Aditya Birla Centre, Vs. S.K. Ahire Marg, Worli, Mumbai-400020. Mumbai-400030. PAN: AAACG4464B Assessee) : Revenue) I.T.A. No. 1561/Mum/2018 (Assessment Year: 2011-12) JCIT, CC-1(4), M/s Grasim Industries Ltd., A-Wing, 2nd Floor, Room No. 902, Old CGO Building, 9th Floor, M.K. Road, Aditya Birla Centre, Vs. Mumb…

GRASIM INDUSTRIES LTD,MUMBAI vs. DCIT CENT. CIR. - 1(4), MUMBAI

The appeal is allowed

ITA 1056/MUM/2018[2011-12]Status: DisposedITAT Mumbai31 Dec 2025AY 2011-12

Section 153CSection 250Section 43BSection 80I

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“G” BENCH, MUMBAI\nBEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT &\nMS PADMAVATHY S, AM\nI.T.A. No. 1056/Mum/2018\n(Assessment Year: 2011-12)\nM/s Grasim Industries Ltd.,\nCorporate Finance Division,\nA2, Aditya Birla Centre,\nS.K. Ahire Marg, Worli,\nMumbai-400030.\nPAN: AAACG4464B\nVs.\nDCIT, CC-1(4),\nRoom No. 902, Old CGO Building,\n9th Floor, M.K. Road,\nMumbai-400020.\nAssessee)\n:\nRevenue)\nI.T.A. No. 1561/Mum/2018\n(Assessment Year: 2011-12)\nJCIT, CC-1(4),\nRoom No. 902, Old CGO Building,\n9th Floor, M.K. Road,\nMumbai-400020.\nVs.\nM/s Grasim Ind…

JAYARAM REDDY BOOPESH REDDY,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), BENGALURU

In the result the appeal of the assessee is hereby partly allowed for statistical purposes

ITA 711/BANG/2025[2021-22]Status: DisposedITAT Bangalore09 Oct 2025AY 2021-22

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

For Appellant: Shri Bharat, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI NARENDER KUMAR CHODHRY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.705-711/Bang/2025 Assessment Year: 2013-14, 2014-15, 2015-16, 2016-17, 2018-19, 2020 -21 & 2021-22. Shri Jayarama Reddy Boopesh Reddy, Vs. The Dy. Commissioner of No.61, Bren Balavana, 5th A Block, Income Tax, Koramangala, Central Circle – 2(4), Bangalore – 560 095. Bangalore. PAN – AGAPB 1359 F APPELLANT RESPONDENT Assessee by : Shri Bharat, CA Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing : 07.08.2025 Date of Pronouncement : 09.10.2025…

JAYARAMA REDDY BOOPESH REDDY,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), BENGALURU

ITA 706/BANG/2025[2014-15]Status: DisposedITAT Bangalore09 Oct 2025AY 2014-15

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

For Appellant: Shri Bharat, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI NARENDER KUMAR CHODHRY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.705-711/Bang/2025 Assessment Year: 2013-14, 2014-15, 2015-16, 2016-17, 2018-19, 2020 -21 & 2021-22. Shri Jayarama Reddy Boopesh Reddy, No.61, Bren Balavana, 5th A Block, Koramangala, Bangalore - 560 095. Vs. The Dy. Commissioner of Income Tax, Central Circle – 2(4), Bangalore. PAN – AGAPB 1359 F APPELLANT RESPONDENT Assessee by : Shri Bharat, CA Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing : 07.08.2025 Date of Pronouncement : 09.10.2025 ORD…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) VADODARA, VADODARA vs. M/S. INOX WIND ENERGY LIMITED, VADODARA

In the result, the appeal filed by the Revenue stands dismissed

ITA 654/AHD/2025[2015]Status: DisposedITAT Ahmedabad26 Aug 2025

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.654/Ahd/2025 िनधा"रण वष" /Assessment Year : 2015-16 The Deputy Commissioner M/S. Inox Wind Energy Of Income Tax, बनाम/ Limited, V/S. Circle-1(1)(1), Abs Tower S. No.1837 & Vadodara. 1834, Op Road, Vadodara-390007. (Gujarat) "थायी लेखा सं./Pan: Aafc14628K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri Rignesh Das, Cit-Dr Assessee By : Shri Bandish Soparkar, Ar सुनवाई की तारीख/Date Of Hearing : 21/08/2025 घोषणा की तारीख /Date Of Pronouncement: 26/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Revenue Is Directed Against The Order Of The Commissioner Of Income-Tax (Appeals)-11, Ahmedabad [Hereinafter Referred To As “The Cit(A)”] Dated 27.01.2025, Arising Out Of The Assessment Order Passed By The Assessing Officer Under Section 143(3) Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], On 18.12.2017 For The Assessment Year 2015-16. Dcit Vs. Inox Wind Energy Limited Assessment Year 2015-16

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Rignesh Das, CIT-DR

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ C”, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.654/Ahd/2025 िनधा"रण वष" /Assessment Year : 2015-16 The Deputy Commissioner M/s. Inox Wind Energy of Income Tax, बनाम/ Limited, v/s. Circle-1(1)(1), ABS Tower S. No.1837 and Vadodara. 1834, Op Road, Vadodara-390007. (Gujarat) "थायी लेखा सं./PAN: AAFC14628K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue by :…

ACIT 531, MUMBAI vs. TELEPERFORMANCE GLOBAL SERVICES PVT. LTD., MUMBAI

In the result, the appeal of the assesse bearing ITA No

ITA 1484/MUM/2024[2014-15]Status: DisposedITAT Mumbai16 Jul 2025AY 2014-15

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member), SMT. RENU JAUHRI (Accountant Member)

For Appellant: Shri J.D. Mistry a/wFor Respondent: Shri Ritesh Misra, CIT DR

Section 142(1)Section 143(3)Section 144Section 144BSection 144C(13)Section 144C(3)Section 250Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFOR SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No. 976/Mum/2021 - A.Y. 2013-14 ITA No. 977/Mum/2021 - A.Y. 2014-15 Teleperformance Global vs The Principal Commissioner of Services Private Limited, Income-tax-5, Room No.515, 5th Floor, Aayakar Teleperformance Towers, Plot CST No.1406, A/28, Mindspace Bhavan, M.K. Road, Mumbai-400 Goregaon West, Mumbai 020 Suburban-400 064 PAN: AABCV2572L APPELLANT RESPONDENT ITA No.1484/Mum/2024 - A.Y. 2014-15 ACIT 5(3)(1), Mumbai vs Teleperformance Global Services Room No.…

TELEPERFORMANCE GLOBAL SERVICES PRIVATE LIMITED,MUMBAI vs. ADDITIONAL-JOINT-DEPUTY-ASSISTANT COMMISSIONER OF INCOME TAX-INCOME TAX OFFICER, DELHI

In the result, the appeal of the assesse bearing ITA No

ITA 1452/MUM/2024[2013-2014]Status: DisposedITAT Mumbai16 Jul 2025AY 2013-2014

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member), SMT. RENU JAUHRI (Accountant Member)

For Appellant: Shri J.D. Mistry a/wFor Respondent: Shri Ritesh Misra, CIT DR

Section 142(1)Section 143(3)Section 144Section 144BSection 144C(13)Section 144C(3)Section 250Section 263

TELEPERFORMANCE GLOBAL SERVICES PRIVATE LIMITED,MUMBAI vs. ADDITIONAL-JOINT-DEPUTY-ASSISTANT COMMISSIONER OF INCOME TAX-NCOME TAX OFFICER, DELHI

In the result, the appeal of the assesse bearing ITA No

ITA 1451/MUM/2024[2014-2015]Status: DisposedITAT Mumbai16 Jul 2025AY 2014-2015

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member), SMT. RENU JAUHRI (Accountant Member)

For Appellant: Shri J.D. Mistry a/wFor Respondent: Shri Ritesh Misra, CIT DR

Section 142(1)Section 143(3)Section 144Section 144BSection 144C(13)Section 144C(3)Section 250Section 263

TELEPERFORMANCE GLOBAL SERVICES P. LTD.,MUMBAI vs. THE PR. CIT -5, MUMBAI

In the result, the appeal of the assesse bearing ITA No

ITA 977/MUM/2021[2014-15]Status: DisposedITAT Mumbai16 Jul 2025AY 2014-15

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member), SMT. RENU JAUHRI (Accountant Member)

For Appellant: Shri J.D. Mistry a/wFor Respondent: Shri Ritesh Misra, CIT DR

Section 142(1)Section 143(3)Section 144Section 144BSection 144C(13)Section 144C(3)Section 250Section 263

ARVIND FASHIONS LIMITED,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

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

ITA 913/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad29 May 2025AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA No: 913/Ahd/2024 Assessment Year: 2018-19 Arvind Fashions Limited The PCIT, Arvind Mills Premises, Ahmedabad-1, Naroda Road, Vs Ahmedabad Dist: Ahmedabad Gujarat-380025 (Respondent) PAN: AAOCA0655N (Appellant) Assessee Represented: Shri Vartik Choksi , A.R. & Shri Biren Shah, A.R. Revenue Represented: Shri V Nandakumar, CIT-DR Date of hearing : 20-03-2025 Date of pronouncement : 29-05-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal i…

GRASIM INDUSTRIES LTD.,MUMBAI vs. DCIT CENT. CIR. 1(4), MUMBAI

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 2224/MUM/2016[2009-10]Status: DisposedITAT Mumbai23 May 2025AY 2009-10

Bench: Shri Saktijit Dey, Vp & Shri N.K. Billaiya, Am M/S Grasim Industries Ltd. Dcit, (Corporate Finance Division) Central Circle 1(4), A-2, Aditya Birla Centre, Vs. Room No. 902, S.K. Ahire Marg, Worli, Old Cgo Building, Mumbai - 400030 Mumbai-400020 (Appellant) : (Respondent) Pan No. Aaacg 4464B Dcit, M/S Grasim Industries Ltd. Central Circle 1(4), (Corporate Finance Division) Room No. 902, A-2, Aditya Birla Centre, Old Cgo Building, Vs. S.K. Ahire Marg, Worli, Mumbai-400020 Mumbai - 400030 Appellant By : Shri J.D. Mistri, Sr. Advocate, Shri Madhur Agarwal & Respondent By : Shri Dr. Kishor Dhule, Cit(Dr) (Appellant) (Respondent)

For Appellant: Shri J.D. Mistri, Sr. AdvocateFor Respondent: Shri Dr. Kishor Dhule, CIT(DR)

Section 37(1)Section 40Section 80I

…` IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI N.K. BILLAIYA, AM M/s Grasim Industries Ltd. DCIT, (Corporate Finance Division) Central Circle 1(4), A-2, Aditya Birla Centre, Vs. Room No. 902, S.K. Ahire Marg, Worli, Old CGO Building, Mumbai - 400030 Mumbai-400020 (Appellant) : (Respondent) PAN NO. AAACG 4464B DCIT, M/s Grasim Industries Ltd. Central Circle 1(4), (Corporate Finance Division) Room No. 902, A-2, Aditya Birla Centre, Old CGO Building, Vs. S.K. Ahire Marg, Worli, Mumbai-400020 Mumbai - 400030 Appellant by : Shri J.D. Mistri, Sr. Advocate, Shri Madhur Ag…

ACIT 6(3), MUMBAI vs. GRASIM INDUSTRIES LTD, MUMBAI

In the result, appeal of the Department is dismissed

ITA 6307/MUM/2010[2007-08]Status: DisposedITAT Mumbai18 Feb 2025AY 2007-08

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI\nBEFORE SHRI SAKTIJIT DEY, VP AND SHRI N.K. BILLAIYA, AM\n\nITA No. 5925/Mum/2010\n(Assessment Years: 2007-08)\nGrasim Industries Ltd.\n(Corporate Finance Division)\nA-2, Aditya Birla Centre,\nS.K. Ahire Marg, Worli,\nMumbai - 400030\n(Appellant)\nVs.\nAddl. CIT,\nRange 6(3),\n5th Floor, Room No.505,\nAayakar Bhavan,\nMumbai\n(Respondent)\n\n\nITA No. 6307/Mum/2010\n(Assessment Year: 2007-08)\nACIT,\nCircle-6(3),\nMumbai\nVs.\nGrasim Industries Ltd.\nCentury Bhavan, 3rd Floor,\nDr. AB Road, Worli,\nMumbai - 400025\nAppellant by\n:\nShri J.D…

GRASIM INDUSTRIES LTD,MUMBAI vs. ADDL CIT RG 6(3), MUMBAI

In the result, appeal of the Department is dismissed

ITA 5925/MUM/2010[2007-08]Status: DisposedITAT Mumbai18 Feb 2025AY 2007-08

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI\nBEFORE SHRI SAKTIJIT DEY, VP AND SHRI N.K. BILLAIYA, AM\n\nITA No. 5925/Mum/2010\n(Assessment Years: 2007-08)\nGrasim Industries Ltd.\n(Corporate Finance Division)\nA-2, Aditya Birla Centre,\nS.K. Ahire Marg, Worli,\nMumbai - 400030\n(Appellant)\nVs.\n:\nAddl. CIT,\nRange 6(3),\n5th Floor, Room No.505,\nAayakar Bhavan,\nMumbai\n(Respondent)\n\nITA No. 6307/Mum/2010\n(Assessment Year: 2007-08)\nACIT,\nCircle-6(3),\nMumbai\nVs.\nAppellant by\nRespondent by\n(Appellant)\nGrasim Industries Ltd.\nCentury Bhavan, 3rd Floor,\nDr. AB Road, Worli,\…

PRAGATI POWER CORPORATION LTD,NEW DELHI vs. ACIT, CIRCLE 20(1), NEW DELHI

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 1617/DEL/2023[2018-19]Status: DisposedITAT Delhi14 Aug 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 115JSection 145(2)Section 32Section 36Section 36(1)(iii)Section 37Section 43ASection 46ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER Pragati Power Asst. CIT Corporation Ltd. Circle-20(1) Himadri Rajghat Power Vs. New Delhi House, Office Complex Rajghat New Delhi-110002 PAN:AACCP 8035F (Appellant) (Respondent) Assessee by Shri Ajay Vohra, Sr. Adv., Shri S. Krishnan, Adv. & Shri Shaurya Jain, CA Respondent by Ms. Nimisha Singh, CIT-DR Date of Hearing 20/05/2024 Date of Pronouncement 14/08/2024 O R D E R PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Assessee against the o…

BHAVANI GEMS P. LTD.,MUMBAI vs. PR. CIT -5, MUMBAI

Accordingly, appeal filed by the assessee is allowed

ITA 766/MUM/2021[2016-17]Status: DisposedITAT Mumbai29 Apr 2022AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Amarjit Singh, Jm Bhavani Gems Private Limited The Pr. Commissioner Of Income Dw–1370, G–Block West Core, Tax–5, Room No. 515, 5Th Floor, Bharat Diamond Bourse, Bandra Aayakar Bhavan, M.K. Road, Vs. Kurla Complex, Bandra (East), Mumbai–400 020 Mumbai–400 051 (Appellant) (Respondent) Pan No. Aaecb9471D

For Appellant: Shri Vartik Choksi, ARFor Respondent: Shri Dr. Mahesh Akhade, CIT DR

Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI AMARJIT SINGH, JM Bhavani Gems Private Limited The Pr. Commissioner of Income DW–1370, G–Block West Core, Tax–5, Room no. 515, 5th Floor, Bharat Diamond Bourse, Bandra Aayakar Bhavan, M.K. road, Vs. Kurla Complex, Bandra (East), Mumbai–400 020 Mumbai–400 051 (Appellant) (Respondent) PAN No. AAECB9471D Assessee by : Shri Vartik Choksi, AR Revenue by : Shri Dr. Mahesh Akhade, CIT DR Date of hearing: 12.04.2022 Date of pronouncement : 29.04.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by Bha…

M/S. SAMARATH REALITES,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2),, AHMEDABAD

In the result, the appeal of the assessee is treated as allowed as indicated above

ITA 1144/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad25 Mar 2022AY 2012-13

For Appellant: Shri S.N. Divatia, A.RFor Respondent: Shri S.S. Shukla, Sr. D.R

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Ms. Suchitra Kamble, Judicial Member ITA No. 1144 /Ahd/2017 Assessment Year 2012-13 M/s. Samarath Realities, DCIT, 304, Sahajanand Shopping Circle-1(2), Centre, Opp. Rajasth High Vs Ahmedabad School, Shaibag, (Respondent) Ahmedabad PAN: ABSFS4866M (Appellant) Assessee by: Shri S.N. Divatia, A.R. Revenue by: Shri S.S. Shukla, Sr. D.R. Date of hearing : 25-01-2022 Date of pronouncement : 25-03-2022 आदेश/ORDER PER : P.M. JAGTAP, VICE PRESIDENT:- This is an appeal file…