Cadila Healthcare Ltd. v. Addl. CIT

21 Taxmann.com 483Income Tax Appellate Tribunal2012#2542 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.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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

Itc Limited, Kolkata vs. ACIT, Range-8, Kolkata

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1166/KOL/2017[2011-12]Status: DisposedITAT Kolkata10 May 2024AY 2011-12

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 1068 & 1166/Kol/2017 Assessment Year: 2010-11 & 2011-12 M/s ITC Limited Vs. ACIT, Range-8, Kolkata (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / I.T.A. No. 1222 & 1223/Kol/2017 Assessment Year: 2010-11 & 2011-12 DCIT, Circle-8(1), Kolkata Vs. M/s ITC Limited (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / 14.03.2023 Date o…

Itc Limited, Kolkata vs. ACIT, Range-8, Kolkata

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1068/KOL/2017[2010-11]Status: DisposedITAT Kolkata10 May 2024AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 1068 & 1166/Kol/2017 Assessment Year: 2010-11 & 2011-12 M/s ITC Limited Vs. ACIT, Range-8, Kolkata (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / I.T.A. No. 1222 & 1223/Kol/2017 Assessment Year: 2010-11 & 2011-12 DCIT, Circle-8(1), Kolkata Vs. M/s ITC Limited (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / 14.03.2023 Date o…

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…

DCIT, CC-29, New Delhi vs. Dharampal Satyalpal Ltd., New Delhi

ITA 1977/DEL/2020[2014-15]Status: DisposedITAT Delhi02 Sept 2022AY 2014-15

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.I.T.A. No. 1977/Del/2020 (A.Y 2014-15)

For Respondent: Shri Vivek Verma
Section 132Section 142Section 144C(4)Section 153ASection 80Section 801BSection 80I

…1 ITA Nos. 1977/Del/2020 DCIT Vs. Dharampal Satyapal Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘I’ NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1977/DEL/2020 (A.Y 2014-15) DCIT, Central Circle-29 Dharampal Satyapal Ltd. Room No. 318, 3rd Floor, E- Vs. 1711, S.P. Mukherjee Marg, 2, ARA Centre, New Delhi Jhandewalan Extension, PAN No. AAACD0132H New Delhi (APPELLANT) (RESPONDENT) Assessee by : Sh. R. S. Singhvi & Satyajeet Goel, CA Department by: Shri Vivek Verma, [CIT] – D.R.; Date of Hearing 05.07.2022 Date of Pronouncement 02.09.202…

DCIT, CC-29, New Delhi vs. Dharampal Satyapal Ltd., New Delhi

ITA 1976/DEL/2020[2013-14]Status: DisposedITAT Delhi02 Sept 2022AY 2013-14

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.I.T.A. No. 1976/Del/2020 (A.Y 2013-14)

For Respondent: Shri Vivek Verma
Section 144C(4)Section 80Section 801BSection 80I

…1 ITA Nos. 1976 & 1977/Del/2020 DCIT Vs. Dharampal Satyapal Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘I’ NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1976/DEL/2020 (A.Y 2013-14) DCIT, Central Circle- Dharampal Satyapal Ltd. 29Room No. 318, 3rd Floor, Vs. 1711, S.P. Mukherjee Marg, E-2, ARA Centre, New Delhi Jhandewalan Extension, PAN No. AAACD0132H New Delhi (APPELLANT) (RESPONDENT) Assessee by : Sh. R. S. Singhvi & Satyajeet Goel, CA Department by: Shri Vivek Verma, [CIT] – D.R.; Date of Hearing 05.07.2022 Date of Pronouncement 02.0…

Nsl Renewable Power Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-16(1), Hyderabad

In the result, appeal of the assessee is partly allowed in above terms

ITA 600/HYD/2019[2014-15]Status: DisposedITAT Hyderabad04 Jan 2022AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2014-15 Nsl Renewable Power Pvt. Vs. Asst. Commissioner Of Ltd., Hyderabad. Income-Tax, Circle – 16(1), Pan – Aabcn 6009L Hyderabad. (Appellant) (Respondent) Assessee By: Shri Aliasgar Rampurwala Revenue By: Shri Rajendra Kumar Date Of Hearing: 16/12/2021 Date Of Pronouncement: 04/01/2022

For Appellant: Shri Aliasgar RampurwalaFor Respondent: Shri Rajendra Kumar
Section 115JSection 143(3)Section 14ASection 263Section 56(2)(viia)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2014-15 NSL Renewable Power Pvt. Vs. Asst. Commissioner of Ltd., Hyderabad. Income-tax, Circle – 16(1), PAN – AABCN 6009L Hyderabad. (Appellant) (Respondent) Assessee by: Shri Aliasgar Rampurwala Revenue by: Shri Rajendra Kumar Date of hearing: 16/12/2021 Date of pronouncement: 04/01/2022 O R D E R PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed against CIT - 4, Hyderabad’s order dated…

Deputy Commissioner of Income Tax, Circle- 1(1)(2), Bangalore vs. M/S. Bioplus Life Sciences Private Limited, Bangalore

In the result appeals filed by assessee stands allowed and appeals filed by revenue stands partly allowed for assessment years 2012-13 & 2013-14

ITA 1374/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 Dec 2021AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Bioplus Life The Deputy Sciences Pvt. Ltd., Commissioner Of No. 10/1A, 2012-13

Section 14ASection 234BSection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Bioplus Life The Deputy Sciences Pvt. Ltd., Commissioner of No. 10/1A, 2012-13 ITA Nos. 1373 & Income-tax, K.R.Puram, Hoodi & 1374/Bang/2019 Circle – 1(1)(2), Village, 2013-14 Bangalore Bangalore – 560 048. PAN: AACCB3621R The Assistant M/s. Bioplus Life Commissioner of ITA No. Sciences Pvt. Ltd., Income Tax, 2012-13 1254/Bang/2019 No. 10/1A, Circle – 2 (1)(1), K.R.Puram, Hoodi Bangalore. Village, The Income Tax ITA N…

Deputy Commissioner of Income Tax, Circle- 1(1)(2), Bangalore vs. M/S. Bioplus Life Sciences Private Limited, Bangalore

In the result appeals filed by assessee stands allowed and appeals filed by revenue stands partly allowed for assessment years 2012-13 & 2013-14

ITA 1373/BANG/2019[2012-13]Status: DisposedITAT Bangalore30 Dec 2021AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Bioplus Life The Deputy Sciences Pvt. Ltd., Commissioner Of No. 10/1A, 2012-13

Section 14ASection 234BSection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Bioplus Life The Deputy Sciences Pvt. Ltd., Commissioner of No. 10/1A, 2012-13 ITA Nos. 1373 & Income-tax, K.R.Puram, Hoodi & 1374/Bang/2019 Circle – 1(1)(2), Village, 2013-14 Bangalore Bangalore – 560 048. PAN: AACCB3621R The Assistant M/s. Bioplus Life Commissioner of ITA No. Sciences Pvt. Ltd., Income Tax, 2012-13 1254/Bang/2019 No. 10/1A, Circle – 2 (1)(1), K.R.Puram, Hoodi Bangalore. Village, The Income Tax ITA N…

M/S. Bioplus Life Sciences Private Limited, Bengaluru vs. The Income Tax Officer, Ward - 1(1)(1), Bengaluru

In the result appeals filed by assessee stands allowed and appeals filed by revenue stands partly allowed for assessment years 2012-13 & 2013-14

ITA 1255/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 Dec 2021AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Bioplus Life The Deputy Sciences Pvt. Ltd., Commissioner Of No. 10/1A, 2012-13

Section 14ASection 234BSection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Bioplus Life The Deputy Sciences Pvt. Ltd., Commissioner of No. 10/1A, 2012-13 ITA Nos. 1373 & Income-tax, K.R.Puram, Hoodi & 1374/Bang/2019 Circle – 1(1)(2), Village, 2013-14 Bangalore Bangalore – 560 048. PAN: AACCB3621R The Assistant M/s. Bioplus Life Commissioner of ITA No. Sciences Pvt. Ltd., Income Tax, 2012-13 1254/Bang/2019 No. 10/1A, Circle – 2 (1)(1), K.R.Puram, Hoodi Bangalore. Village, The Income Tax ITA N…

M/S. Bioplus Life Sciences Private Limited, Bengaluru vs. The Assistant Commissioner of Income Tax, Circle- 2(1)(1), Bengaluru

In the result appeals filed by assessee stands allowed and appeals filed by revenue stands partly allowed for assessment years 2012-13 & 2013-14

ITA 1254/BANG/2019[2012-13]Status: DisposedITAT Bangalore30 Dec 2021AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Bioplus Life The Deputy Sciences Pvt. Ltd., Commissioner Of No. 10/1A, 2012-13

Section 14ASection 234BSection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Bioplus Life The Deputy Sciences Pvt. Ltd., Commissioner of No. 10/1A, 2012-13 ITA Nos. 1373 & Income-tax, K.R.Puram, Hoodi & 1374/Bang/2019 Circle – 1(1)(2), Village, 2013-14 Bangalore Bangalore – 560 048. PAN: AACCB3621R The Assistant M/s. Bioplus Life Commissioner of ITA No. Sciences Pvt. Ltd., Income Tax, 2012-13 1254/Bang/2019 No. 10/1A, Circle – 2 (1)(1), K.R.Puram, Hoodi Bangalore. Village, The Income Tax ITA N…

Hero Motocrop Ltd., New Delhi vs. ACIT, Circle- 11(1), New Delhi

The appeal of the assessee is partly allowed

ITA 9187/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Apr 2021AY 2015-16

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2015-16

Section 115JSection 143(3)Section 144CSection 145ASection 80ISection 92C

…A 3850/Mum/2010 - Nahar Capital And Financial v. ACIT: ITA No. 1120/Chd/2011 - ACIT vs. Spray Engineering Devices Ltd: (2012) 53 SOT 70 (Chd.) (URO.) - GMM Pfaudler Ltd. v. JCIT : ITA Nos. 2627 & 2923/Ahd/2008 & 3280/Ahd/2010 - Cadila Healthcare Ltd. v. ACIT: 21 Taxmann.com 483 (Ahd.) - Reliance Petroproducts (P) Ltd. v. ACIT : - Jindal Steel and Alloy Ltd. v. ACIT : ITA Nos. 961 & 962/Mum/2009 Hero Motocorp Ltd. vs. ACIT 40.0.9 In view of the above, the Ld. AR submitted that applicability of provisions of section 14A is confined to computation of tax liability under the five heads of income enumerated in secti…

M/S. Dharampal Satyapal Ltd., Delhi vs. ACIT, New Delhi

ITA 1380/DEL/2017[2012-13]Status: DisposedITAT Delhi07 Oct 2020AY 2012-13

Bench: Shri Amit Shukla & Sh. Prashant Maharishi(Through Video Conferencing) Assessment Year: 2012-13 M/S. Dharampal Satyapal Ltd. Acit, 1711, S. P. Mukherjee Marg, Vs Central Circle – 29, Delhi-110006 New Delhi Pan No. Aaacd0132H (Appellant) (Respondent) Appellant By Sh. R. S. Singhavi, Ca Sh. Satyajeet Goel, Ca Respondent By Sh. Sanjay I. Bara, Cit Dr Date Of Hearing: 28/08/2020 Date Of Pronouncement: 07/10/2020 Order

Section 115JSection 143Section 144CSection 14ASection 14A(2)Section 36Section 43(5)(d)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Assessment Year: 2012-13 M/s. Dharampal Satyapal Ltd. ACIT, 1711, S. P. Mukherjee Marg, Vs Central Circle – 29, Delhi-110006 New Delhi PAN No. AAACD0132H (APPELLANT) (RESPONDENT) Appellant by Sh. R. S. Singhavi, CA Sh. Satyajeet Goel, CA Respondent by Sh. Sanjay I. Bara, CIT DR Date of hearing: 28/08/2020 Date of Pronouncement: 07/10/2020 ORDER PER PRASHANT MAHARISHI, AM: 1. This appeal is filed by M/s Dharmpal Satyapal & co, (The…

DCIT, Circle- 8(1), New Delhi vs. Ebix Software India Pvt. Ltd., New Delhi

ITA 5274/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Sept 2020AY 2013-14

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms Nidhi Srivastava, CIT, DR
Section 10ASection 115J

…h, no disallowance can be validly made:- i) CIT vs. Quest Informatics (P) Ltd., 372 ITR 526 (Kar); ii) Larsen & Toubro Infotech Ltd. vs. DCIT, 19 ITR (T) 361 (Mumbai); iii) CIT vs. Translam Ltd., 231 Taxman 901 (All); iv) Cadila Healthcare Ltd. vs. Addl. CIT, 67 SOT 110 (Ahd); v) Shiva Exports vs. ITO, 28 SOT 512 (Chd.) and vi) DCIT vs. Delhi Press Samachar Patra (P) Ltd., 101 ITD 283 (Del). 32. Referring to the decision of the Hyderabad Bench of the Tribunal in the case of DCIT vs. A.P. Industrial Infrastructure Corporation Ltd., 156 ITD 410, he submitted that the Tribunal has held that even if the assessee fai…

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…

Hero Motocorp Ltd., New Delhi vs. DCIT, Circle- 11(1), New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 1351/DEL/2018[2009-10]Status: DisposedITAT Delhi23 Apr 2019AY 2009-10

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

For Appellant: Amount of Proposed international
Section 115JSection 143(3)Section 144C

…A 3850/Mum/2010 • Nahar Capital And Financial v. ACIT: ITA No. 1120/Chd/2011 • ACIT vs. Spray Engineering Devices Ltd: (2012) 53 SOT 69(Chd.) (URO.) • GMM Pfaudler Ltd. v. JCIT : ITA Nos. 2627 & 2923/Ahd/2008 & 3280/Ahd/2010 • Cadila Flealthcare Ltd. v. ACIT: 21 Taxmann.com 483 (Ahd.) • Reliance Petroproducts (P) Ltd. v. ACIT : ITA No. 2324/Ahd/2009 • Jindal Steel and Alloy Ltd. Vs. ACIT : ITA Nos. 961 & 962/Mum/2009 In view of the above, the Ld. AR submitted that applicability of provisions of section 14A is confined to computation of tax liability under the five heads of 102 income enumerated in section 4 under…

DCIT, New Delhi vs. M/S Dharampal Satyapal Ltd., Delhi

ITA 3883/DEL/2016[2011-12]Status: DisposedITAT Delhi18 Apr 2019AY 2011-12

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri Sanjay I Bara, CIT DR
Section 142Section 147Section 153Section 153ASection 201(1)Section 36Section 40Section 40A(3)

…Dharampal Satyapal Ltd Vs, DCIT ITA No. 3738, 3739/Del/2016 (A) & ITA No. 3882 & 3883/Del/2016(R) Assessment Year: 2010-11 & 2011-12 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-1‖: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3738, 3739/Del/2016 (Assessment Year: 2010-11, 2011-12) Dharampal Satyapal Ltd, Vs. DCIT, 1711, S. P. Mukherjee Marg, Central Circle-29, Delhi New Delhi PAN: AAACD0132H (Appellant) (Respondent) ITA No. 3882 & 3883/Del/2016 (Assessment Year: 2010-11 & 2011-12) DCIT, Vs. Dharampal Satyapal Ltd, Central Circle-29, 1711, S. P. Mukh…

Hero Motocorp Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal No. 2424/Del/ 2015 filed by the revenue in assessment year 2010-11 is partly allowed

ITA 1616/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Jun 2018AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92C

…We have carefully considered the argument of ld. AR and of the revenue on this point as well as the ld. AO and Ld. DRP. We are of the view that this argument is almost similar to the argument raised by the revenue in the case of Cadila Healthcare Ltd vs. ACIT 21 Taxmann.com 483. We have carefully perused this decision and note that the controversy in this ground of appeal with respect to applicability of section 80 IA (8) of the act, on marketing and other selling distribution as well as research and development services provided by the undertaking as a whole to the eligible industrial undertaking at the cost or…

Videotex International (P) Ltd, Ludhiana vs. Addl. CIT, Ludhiana

In the result, both the appeals of the assessee are

ITA 834/CHANDI/2016[2010-11]Status: DisposedITAT Chandigarh19 Mar 2018AY 2010-11

Bench: Shri Sanjay Garg & Ms.Annapurna Guptavideotex International (P) Ltd., Vs. The J.C.I.T., Ludhiana. Range Iii, Ludhiana. Pan: Aaacv5472C & Videotex International (P) Ltd., Vs. The Addl. Cit, Ludhiana. Range Iii, Ludhiana. Pan: Aaacv5472C (Appellant) (Respondent)

For Appellant: Shri Navneet Sehgal, CAFor Respondent: Shri Manjit Singh, DR
Section 14ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS.ANNAPURNA GUPTA, ACCOUNTANT MEMBER Videotex International (P) Ltd., Vs. The J.C.I.T., Ludhiana. Range III, Ludhiana. PAN: AAACV5472C And Videotex International (P) Ltd., Vs. The Addl. CIT, Ludhiana. Range III, Ludhiana. PAN: AAACV5472C (Appellant) (Respondent) Appellant by : Shri Navneet Sehgal, CA Respondent by : Shri Manjit Singh, DR Date of hearing : 21.12.2017 Date of Pronouncement : 19.03.2018 ORDER PER ANNAPURNA GUPTA, A.M.: Both the above appeals have been preferred by the same assessee agai…