Cadila Healthcare Ltd. v. Addl. CIT

21 Taxmann.com 483Income Tax Appellate Tribunal2012#2864 most cited

What is Cadila Healthcare Ltd. v. Addl. CIT authority for?

When computing profits of an eligible unit for tax incentives, profits attributable to marketing and R&D activities carried out outside the eligible unit should not be demarcated or excluded. The re-computation of deductions under tax holiday sections is justified only when there is an arrangement to earn more than ordinary profits.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Cadila Healthcare Ltd. v. Addl. CIT · Section 10AA · Section 35(1)(iv) · Section 35(2AB) · eligible unit profit computation · R&D expenditure outside unit · marketing expenditure outside unit · demarcation of profits · re-computation of deduction · tax holiday profits · Section 80IA(8) · Section 145(3)

Also reported as

67 SOT 110

Sections most often in play

Section 14ASection 143(3)Section 147Section 35(1)(iv)Section 37Section 115JBSection 145Section 35(2AB)

Issues it is cited on

scientific research expendituresection 35(1)(iv)section 115bbdnew employeessection 80ia(8)section 35(1)(i)section 2(1)section 10(2)section 35(1)section 92bar&d expendituresection 35(2ab)

Judgments citing Cadila Healthcare Ltd. v. Addl. CIT

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)

…s Ltd. [20 ITR 475 (SC)] 3) Dalmia Jain and Co. Ltd. v. CIT [81 ITR 754 (SC)] 4) Bioplus Life Sciences (P.) Ltd. v. DCIT [2022] 138 taxmann.com 297 (Bang) (Trib.)] 5) ITC v. ACIT [2024] 162 taxmann.com 734 (Col) (Trib.)] 6) ACIT v. Cadilla Healthcare Ltd [67 SOT 110 (Ahd.) (Trib.)] Abhinand Ventures Pvt. Ltd. 7) CIT v. Cadilla Healthcare Ltd (263 CTR 686) (Guj.) (HC) 8) PCIT v. Zydus Wellness Ltd [2017] 81 taxmann.com 159 (Guj.) (HC.)]” 22. In backing of the aforesaid submissions, it was the prayer by ld. AR that the expenditure by way of payment of Professional Fee to M/s Amarchand Mangaldas would squarely…

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)

…s Ltd. [20 ITR 475 (SC)] 3) Dalmia Jain and Co. Ltd. v. CIT [81 ITR 754 (SC)] 4) Bioplus Life Sciences (P.) Ltd. v. DCIT [2022] 138 taxmann.com 297 (Bang) (Trib.)] 5) ITC v. ACIT [2024] 162 taxmann.com 734 (Col) (Trib.)] 6) ACIT v. Cadilla Healthcare Ltd [67 SOT 110 (Ahd.) (Trib.)] Abhinand Ventures Pvt. Ltd. 7) CIT v. Cadilla Healthcare Ltd (263 CTR 686) (Guj.) (HC) 8) PCIT v. Zydus Wellness Ltd [2017] 81 taxmann.com 159 (Guj.) (HC.)]” 22. In backing of the aforesaid submissions, it was the prayer by ld. AR that the expenditure by way of payment of Professional Fee to M/s Amarchand Mangaldas would squarely…

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)

…s Ltd. [20 ITR 475 (SC)] 3) Dalmia Jain and Co. Ltd. v. CIT [81 ITR 754 (SC)] 4) Bioplus Life Sciences (P.) Ltd. v. DCIT [2022] 138 taxmann.com 297 (Bang) (Trib.)] 5) ITC v. ACIT [2024] 162 taxmann.com 734 (Col) (Trib.)] 6) ACIT v. Cadilla Healthcare Ltd [67 SOT 110 (Ahd.) (Trib.)] Abhinand Ventures Pvt. Ltd. 7) CIT v. Cadilla Healthcare Ltd (263 CTR 686) (Guj.) (HC) 8) PCIT v. Zydus Wellness Ltd [2017] 81 taxmann.com 159 (Guj.) (HC.)]” 22. In backing of the aforesaid submissions, it was the prayer by ld. AR that the expenditure by way of payment of Professional Fee to M/s Amarchand Mangaldas would squarely…

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)

…s Ltd. [20 ITR 475 (SC)] 3) Dalmia Jain and Co. Ltd. v. CIT [81 ITR 754 (SC)] 4) Bioplus Life Sciences (P.) Ltd. v. DCIT [2022] 138 taxmann.com 297 (Bang) (Trib.)] 5) ITC v. ACIT [2024] 162 taxmann.com 734 (Col) (Trib.)] 6) ACIT v. Cadilla Healthcare Ltd [67 SOT 110 (Ahd.) (Trib.)] Abhinand Ventures Pvt. Ltd. 7) CIT v. Cadilla Healthcare Ltd (263 CTR 686) (Guj.) (HC) 8) PCIT v. Zydus Wellness Ltd [2017] 81 taxmann.com 159 (Guj.) (HC.)]” 22. In backing of the aforesaid submissions, it was the prayer by ld. AR that the expenditure by way of payment of Professional Fee to M/s Amarchand Mangaldas would squarely…

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)

…s Ltd. [20 ITR 475 (SC)] 3) Dalmia Jain and Co. Ltd. v. CIT [81 ITR 754 (SC)] 4) Bioplus Life Sciences (P.) Ltd. v. DCIT [2022] 138 taxmann.com 297 (Bang) (Trib.)] 5) ITC v. ACIT [2024] 162 taxmann.com 734 (Col) (Trib.)] 6) ACIT v. Cadilla Healthcare Ltd [67 SOT 110 (Ahd.) (Trib.)] Abhinand Ventures Pvt. Ltd. 7) CIT v. Cadilla Healthcare Ltd (263 CTR 686) (Guj.) (HC) 8) PCIT v. Zydus Wellness Ltd [2017] 81 taxmann.com 159 (Guj.) (HC.)]” 22. In backing of the aforesaid submissions, it was the prayer by ld. AR that the expenditure by way of payment of Professional Fee to M/s Amarchand Mangaldas would squarely…

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

The appeal is dismissed

ITA 2037/KOL/2019[2015-16]Status: DisposedITAT Kolkata12 Jan 2026AY 2015-16

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 14ASection 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C' BENCH, KOLKATA Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.: 1246, 1247, 1248 & 2037/KOL/2019 Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 D.C.I.T Cir-10(1), Kolkata Vs. M/s. Eureka Forbes Ltd. (Appellant) (Respondent) PAN: AAACE5767F Appearances: Department represented by Assessee represented by Date of concluding the hearing Date of pronouncing the order : Praveen Kishore, CIT (DR). : Dr. Samir Chakrborty, AR and Abhijit Biswash, AR. : 15-October-2025 : 12-January-2026 ORDER PER RAKESH MISHRA, ACCOUN…

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

The appeal is dismissed

ITA 1247/KOL/2019[2013-14]Status: DisposedITAT Kolkata12 Jan 2026AY 2013-14

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 14ASection 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C' BENCH, KOLKATA Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.: 1246, 1247, 1248 & 2037/KOL/2019 Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 D.C.I.T Cir-10(1), Kolkata Vs. M/s. Eureka Forbes Ltd. (Appellant) (Respondent) PAN: AAACE5767F Appearances: Department represented by Assessee represented by Date of concluding the hearing Date of pronouncing the order : Praveen Kishore, CIT (DR). : Dr. Samir Chakrborty, AR and Abhijit Biswash, AR. : 15-October-2025 : 12-January-2026 ORDER PER RAKESH MISHRA, ACCOUN…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 8 1 (INCHARGE), HYDERABAD vs. VIRTUSA CONSULTING SERVICES PRIVATE LIMITED, TAMIL NADU

In the result, the ground of appeal in Ground No 2-4 in IT(TP)A No

ITA 2632/CHNY/2024[2013-14]Status: DisposedITAT Chennai14 Nov 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathait (Tp) A No.:42/Chny/2024 & आयकर अपील सं./ Ita No.2262/Chny/2024 "नधा%रण वष% / Assessment Year: 2013-14 & 2012-13

For Appellant: Shri. N. V. Balaji, AdvocateFor Respondent: Shri. A R V Sreenivasan, C.I.T
Section 10ASection 35(1)(iv)

…e-computation of deduction u/s.10AA of the Act can only be done where there is an arrangement as aforesaid to earn more than ordinary profits in tax holidays. The ld.AR relied on the following judgements in this connection: - ACIT vs Cadila Healthcare Ltd. (67 SOT 110) – Refer pages 6 to 42 of the caselaw paper book - Digital Equipment India Ltd. vs DCIT (103 TTJ 329) – Refer pages 43 to 52 of the caselaw paper book - CIT vs Hindustan Lever Ltd., Chennai (221 Taxman 71) – Refer pages 53 to 55 of the caselaw paper book - Karumuthu Thiagaraja Chetty & Co. vs Commissioner of Excess Profits Tax (42 ITR 788) – Refer…

ASSISTANT COMMISSIONER OF INCOME TAX, HYDERABAD vs. VIRTUSA CONSULTING SERVICES PRIVATE LIMITED, CHENNAI TAMIL NADU

In the result, the ground of appeal in Ground No 2-4 in IT(TP)A No

ITA 2631/CHNY/2024[2012-13]Status: DisposedITAT Chennai14 Nov 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathait (Tp) A No.:42/Chny/2024 & आयकर अपील सं./ Ita No.2262/Chny/2024 "नधा%रण वष% / Assessment Year: 2013-14 & 2012-13

For Appellant: Shri. N. V. Balaji, AdvocateFor Respondent: Shri. A R V Sreenivasan, C.I.T
Section 10ASection 35(1)(iv)

…e-computation of deduction u/s.10AA of the Act can only be done where there is an arrangement as aforesaid to earn more than ordinary profits in tax holidays. The ld.AR relied on the following judgements in this connection: - ACIT vs Cadila Healthcare Ltd. (67 SOT 110) – Refer pages 6 to 42 of the caselaw paper book - Digital Equipment India Ltd. vs DCIT (103 TTJ 329) – Refer pages 43 to 52 of the caselaw paper book - CIT vs Hindustan Lever Ltd., Chennai (221 Taxman 71) – Refer pages 53 to 55 of the caselaw paper book - Karumuthu Thiagaraja Chetty & Co. vs Commissioner of Excess Profits Tax (42 ITR 788) – Refer…

VIRTUSA CONSULTING SERVICES PVT. LTD.,CHENNAI vs. DCIT, CC-5(2), CHENNAI

In the result, the ground of appeal in Ground No 2-4 in IT(TP)A No

ITA 2262/CHNY/2024[2012-13]Status: DisposedITAT Chennai14 Nov 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathait (Tp) A No.:42/Chny/2024 & आयकर अपील सं./ Ita No.2262/Chny/2024 "नधा%रण वष% / Assessment Year: 2013-14 & 2012-13

For Appellant: Shri. N. V. Balaji, AdvocateFor Respondent: Shri. A R V Sreenivasan, C.I.T
Section 10ASection 35(1)(iv)

…e-computation of deduction u/s.10AA of the Act can only be done where there is an arrangement as aforesaid to earn more than ordinary profits in tax holidays. The ld.AR relied on the following judgements in this connection: - ACIT vs Cadila Healthcare Ltd. (67 SOT 110) – Refer pages 6 to 42 of the caselaw paper book - Digital Equipment India Ltd. vs DCIT (103 TTJ 329) – Refer pages 43 to 52 of the caselaw paper book - CIT vs Hindustan Lever Ltd., Chennai (221 Taxman 71) – Refer pages 53 to 55 of the caselaw paper book - Karumuthu Thiagaraja Chetty & Co. vs Commissioner of Excess Profits Tax (42 ITR 788) – Refer…

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

In the result, appeal filed by the assessee is partly allowed and the

ITA 1663/CHNY/2024[2019-20]Status: DisposedITAT Chennai07 Jul 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.R. VijayaraghavanFor Respondent: Ms.Ann Marry Baby, CIT
Section 14ASection 92C

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1402/Chny/2024 िनधा"रण वष"/Assessment Year: 2019-20 v. M/s. Ashok Leyland Ltd., The DCIT, No.1, Sardar Patel Road, NCC-8(1), Guindy, Chennai-600 032. LTU-II, Chennai. [PAN: AAACA 4651 L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./ITA No.1663/Chny/2024 िनधा"रण वष"/Assessment Year: 2019-20 v. The DCIT, M/s. Ashok Leyland Ltd., NC…

ASHOK LEYLAND LIMITED,CHENNAI vs. DCIT NON CORP CIRCLE 8(1) LTU - II, CHENNAI

ITA 1402/CHNY/2024[2019-20]Status: DisposedITAT Chennai07 Jul 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1402/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 M/S. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [Pan: Aaaса 4651 L] (अपीलार्थी/Appellant) V. The Dcit, Ncc-8(1), Ltu-Ii, Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1663/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 The Dcit, Ncc-8, Chennai. (अपीलार्थी/Appellant) V. M/S. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [Pan: Aaaса 4651 L] (प्रत्यर्थी/Respondent) Assessee By : Mr.R. Vijayaraghavan, Advocate Department By : Ms.Ann Marry Baby, Cit सुनवाईकीतारीख/Date Of Hearing : 04.06.2025 घोषणाकीतारीख /Date Of Pronouncement : 07.07.2025 आदेश / Order Per Aby T. Varkey, Jm: These Are Cross-Appeals Preferred By The Assessee As Well As The Revenue Against The Order Of The Learned Commissioner Of Income Tax

For Appellant: Mr.R. Vijayaraghavan, AdvocateFor Respondent: Ms.Ann Marry Baby, CIT
Section 14ASection 92C

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1402/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 M/s. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [PAN: AAAСА 4651 L] (अपीलार्थी/Appellant) v. The DCIT, NCC-8(1), LTU-II, Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA No.1663/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 The DCIT, NCC-8, Chennai.…

AVI AGGARWAL, H.NO. 171-R, MODEL TOWN, LUDHIANA,PUNJAB vs. ASSESSMENT UNIT NFAC, DELHI, JAO ITO WARD6(1), AAYAKAR BHAWAN, RISHI NAGAR, LUDHIANA, PUNJAB

ITA 971/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh23 Jun 2025AY 2012-13

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 10Section 143(1)Section 148Section 68

…nt in the case of 'Samrat Plywood Ltd.' in ITA No. 514/Chandi/2017 vide order dated 25.01.2021. He further, relied upon the judgment of M/s. Amit Engineers vs. ACIT reported in 156 ITD 556 and of 'Shiva Exports' of Chandigarh Bench of ITAT, reported in (2009) 28 SOT 512. He also relied on Delhi High Court in the case of 'Orient Craft' reported in 350 ITR 536, for the preposition that that even for reopening of the case, where the assessment has been framed u/s 143(1), there has to be proper reason to believe that the income of the assessee has escaped assessment which is lacking in this case. 13. The Ld. Counsel…

ITO, WARD-2(1), LUDHIANA vs. SH. KAPIL AGGARWAL, LUDHIANA

In the result, Revenue’s appeal is dismissed

ITA 365/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh18 Jun 2025AY 2017-18

Bench: Shri Rajpal Yadav, Vp & Shri. Krinwant Sahay, Am आयकर अपील सं./ Ita No. 365/Chd/ 2023 िनधा"रण वष" / Assessment Year : 2017-18 The Ito, बनाम Shri Kapil Aggarwal Ward-2(1), Prop. Hardik Ludhiana Corporation, Lgf-66 City Palace, Chauri Sarak, Ludhiana 141001 "ायी लेखा सं./Pan No: Acypk9080G अपीलाथ"/Appellant ""थ"/Respondent ( Physical Hearing )

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT
Section 145(3)Section 68

…7 365-c-2023 – Kapil Aggarwal, Ludhiana department. It does not give any reason to other department to doubt the sales as made by the assessee. The reliance was placed in the judgment of Chandigarh Bench of the ITAT in the case of Shiva Exports, reported in 28 SOT 512, in which, it has been held that if one Govt, department has accepted certain fact then without making any enquiries or brining any material on record, no doubt could be raised on such sales made by the assessee. The assessee relied on a number of judgments of Chandigarh Bench of the ITAT for the same preposition, where the cash deposited during d…

INCOME TAX OFFICER, WARD-1, FARIDKOT, BSNL BUILDING vs. M/S VOHRA SOLVEX PVT. LTD, SADIQ ROAD

In the result, C.O. filed by the assessee is allowed

ITA 588/ASR/2024[2014-15]Status: DisposedITAT Amritsar29 Apr 2025AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Sudhir Sehgal, A.R
Section 143(3)Section 148Section 250(6)Section 69C

…v). Judgement in the case of CIT Vs ICICI Bank Ltd., reported in 31 taxmann.com 53 (Bom. HC) vi). Judgement in the cae of Hon'ble Bombay HC in the case of CIT Vs Jet Speed Audio Pvt. Ltd., reported in 55 taxmann.com 531. vii). Shiva Exports Vs ITO in [2009] 28 SOT 512 (Chd).” 20. The ld. AR further submitted that in the instant case, wrong reasons to believe has been recorded by the Assessing Officer in the sense that the purchase from ESC has been recorded at Rs.3.98 crores instead of actual purchase of Rs.2.43 crores which proves that the reopening is on the basis of wrong reasons to believe. On this issu…

ACIT NON CORPORATE CIRCLE 8(1)-LTU-2, , CHENNAI vs. M/S. ASHOK LEYLAND LIMITED, CHENNAI

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue stands dismissed

ITA 561/CHNY/2023[2018-19]Status: DisposedITAT Chennai14 Feb 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 35Section 35(1)(iv)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.554/Chny/2023 िनधा"रणवष"/Assessment Year: 2018-19 M/s. Ashok Leyland Ltd., v. The ACIT, No.1, Sardar Patel Road, Non Corporate Circle-8(1), Guindy, Chennai. Chennai-600 032. [PAN: AAACA 4651 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.561/Chny/2023 िनधा"रणवष"/Assessment Year: 2018-19 v. The ACIT, M/s. Ashok Leyland Ltd., Non Corpo…

M/S. ASHOK LEYLAND LIMITED,CHENNAI vs. ACIT NON CORPORATE CIRCLE 8(1)-LTU-2, , CHENNAI

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue stands dismissed

ITA 554/CHNY/2023[2018-19]Status: DisposedITAT Chennai14 Feb 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 35Section 35(1)(iv)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.554/Chny/2023 िनधा"रणवष"/Assessment Year: 2018-19 M/s. Ashok Leyland Ltd., v. The ACIT, No.1, Sardar Patel Road, Non Corporate Circle-8(1), Guindy, Chennai. Chennai-600 032. [PAN: AAACA 4651 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.561/Chny/2023 िनधा"रणवष"/Assessment Year: 2018-19 v. The ACIT, M/s. Ashok Leyland Ltd., Non Corpo…

ARVIND ENVISOL LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1001/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad11 Sept 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Dhrunal Bhatt, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 32Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1001/Ahd/2023 (Assessment Year: 2017-18) Arvind Envisol Limited, Vs. A.C.I.T Arvind mills Premises, Circle 1(1)(1), Naroda Road, Ahmedabad Ahmedabad-380025 [PAN No.AAGCA9687A] (Appellant) .. (Respondent) Appellant by : Shri Dhrunal Bhatt, A.R. Respondent by: Shri Ashok Kumar Suthar, Sr. DR 28.08.2024 Date of Hearing Date of Pronouncement 11.09.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the…

ANUNTA TECHNOLOGIES MANAGEMENT SERVICES LIMITED,MUMBAI vs. DCIT, CIRCLE - 12(1)(1), MUMBAI

In the result, the grounds raised by the assessee are partly allowed

ITA 2946/MUM/2019[2013-14]Status: DisposedITAT Mumbai06 Feb 2023AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bleanunta Technologies Management V. Dcit Circle- 12(1)(1) Services Limited Room No. 223, 2Nd Floor Level 2, Block B6 Aayakar Bhavan, M.K. Road Churchgate, Mumbai- 400020 Nirlon Knowledge Park Off Western Express Highway Goregaon (E), Mumbai- 400063 Pan: Aakca6159M (Appellant) (Respondent) Assessee Represented By : Shri Vipul Joshi & Ms. Dinkle Haria Department Represented By : Shri S. Anbuselvam

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER Anunta Technologies Management v. DCIT Circle- 12(1)(1) Services Limited Room No. 223, 2nd Floor Level 2, Block B6 Aayakar Bhavan, M.K. Road Churchgate, Mumbai- 400020 Nirlon Knowledge Park Off Western Express Highway Goregaon (E), Mumbai- 400063 PAN: AAKCA6159M (Appellant) (Respondent) Assessee Represented by : Shri Vipul Joshi & Ms. Dinkle Haria Department Represented by : Shri S. Anbuselvam Date of Hearing : 14.11.2022 Date of Pronounceme…

M/S. MICRO LABS LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, LTU, BANGALORE

In the result, the appeal by the assessee is allowed

ITA 4/BANG/2014[2010-11]Status: DisposedITAT Bangalore04 Jan 2023AY 2010-11

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2010-11

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Smt. Nisha Padma, Addl. CIT(DR)(ITAT), Bengaluru
Section 115JSection 14ASection 35Section 35(2)(AB)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2010-11 M/s. Micro Labs Limited, Vs. The Assistant Commissioner 27, K.C.N. Towers, of Income Tax, LTU, Race Course Road, Bangalore. Bangalore. PAN: AABCM 2131N APPELLANT RESPONDENT Appellant by : Shri S. Parthasarathi, Advocate Respondent by : Smt. Nisha Padma, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 22.12.2022 Date of Pronouncement : 04.01.2023 O R D E R Per Padmavathy S., Accountant Member This appeal of the assessee arises out of the dir…

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