Cadilla Pharmaceuticals Ltd. v. ACIT

81 Taxmann.com 379Income Tax Appellate Tribunal2017#14828 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 115JBSection 32(1)(ii)Section 80HHCSection 80IA(9)Section 80IBSection 80IB(13)Section 80ICSection 92E

Issues it is cited on

depreciation on non-compete feenon-compete feesection 92er&d expendituresection 32(1)(ii)commercial rightssection 80hhcsection 80hhsection 80ibsection 32(1)enduring benefitintangible assets

Judgments citing Cadilla Pharmaceuticals Ltd. v. ACIT

MARICO LTD,MUMBAI vs. DCIT CEN CIR-35,, MUMBAI

ITA 7044/MUM/2008[2005-2006]Status: DisposedITAT Mumbai11 Apr 2025AY 2005-2006

Bench: Shri Pawan Singh, Jm & Ms Padmavathy S, Am

Section 115JSection 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & MS PADMAVATHY S, AM I.T.A. No.3533/Mum/2008 (Assessment Year: 2004-05) M/s Marico Ltd., ACIT, CC-35, Rang Sharda, K.C. Marg, Pratyaksha Kar Bhavan, Bandra (W), Mumbai-400050. Vs. Bandra Kurla Complex, PAN: AAACM7493G Mumbai-400051. Appellant) : Respondent) I.T.A. No.3152/Mum/2008 (Assessment Year: 2004-05) ACIT, CC-35, M/s Marico Ltd., Room No. 104, 1st Floor, Rang Sharda, K.C. Marg, Bandra Reclamation, 2nd Floor, Aayakar Bhavan, Vs. Mumbai-400020. Mumbai-400050. PAN: AAACM7493G Appellant) : Respondent) I.T.A. No.7044/Mum/2008 (A…

M/S. MARICO LTD,MUMBAI vs. THE ACIT CEN CIR-35, MUMBAI

ITA 3533/MUM/2008[2004-2005]Status: DisposedITAT Mumbai11 Apr 2025AY 2004-2005

Bench: Shri Pawan Singh, Jm & Ms Padmavathy S, Am

Section 115JSection 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & MS PADMAVATHY S, AM I.T.A. No.3533/Mum/2008 (Assessment Year: 2004-05) M/s Marico Ltd., ACIT, CC-35, Rang Sharda, K.C. Marg, Pratyaksha Kar Bhavan, Bandra (W), Mumbai-400050. Vs. Bandra Kurla Complex, PAN: AAACM7493G Mumbai-400051. Appellant) : Respondent) I.T.A. No.3152/Mum/2008 (Assessment Year: 2004-05) ACIT, CC-35, M/s Marico Ltd., Room No. 104, 1st Floor, Rang Sharda, K.C. Marg, Bandra Reclamation, 2nd Floor, Aayakar Bhavan, Vs. Mumbai-400020. Mumbai-400050. PAN: AAACM7493G Appellant) : Respondent) I.T.A. No.7044/Mum/2008 (A…

THE ACIT CC-35, MUMBAI vs. M/S. MARICO LTD, MUMBAI

ITA 3152/MUM/2008[2004-2005]Status: DisposedITAT Mumbai11 Apr 2025AY 2004-2005

Bench: Shri Pawan Singh, Jm & Ms Padmavathy S, Am

Section 115JSection 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & MS PADMAVATHY S, AM I.T.A. No.3533/Mum/2008 (Assessment Year: 2004-05) M/s Marico Ltd., ACIT, CC-35, Rang Sharda, K.C. Marg, Pratyaksha Kar Bhavan, Bandra (W), Mumbai-400050. Vs. Bandra Kurla Complex, PAN: AAACM7493G Mumbai-400051. Appellant) : Respondent) I.T.A. No.3152/Mum/2008 (Assessment Year: 2004-05) ACIT, CC-35, M/s Marico Ltd., Room No. 104, 1st Floor, Rang Sharda, K.C. Marg, Bandra Reclamation, 2nd Floor, Aayakar Bhavan, Vs. Mumbai-400020. Mumbai-400050. PAN: AAACM7493G Appellant) : Respondent) I.T.A. No.7044/Mum/2008 (A…

DEEP INDUSTRIES LTD.,,AHMEDABAD vs. DY. COMMISSIONER OF INCOME TAX,(OSD),, AHMEDABAD

In the result the assessee’s appeal is partly allowed

ITA 788/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad27 Jul 2022AY 2009-10
For Appellant: Shri Ketan Shah, A.R. &For Respondent: Shri Purshottam Kumar, Sr. D.R
Section 14A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2009-10 Deep Industries Ltd., Dy. CIT(OSD), C/o. Ketan H. Shah, Range-1, Advocate 903, Sapphire Vs Ahmedabad-9 Complex, (Respondent) C.G. Road, Navrangpura, Ahmedabad-9 PAN: AAACD6915E (Appellant) Assessee by: Shri Ketan Shah, A.R. & Shri Aman Shah, A.R. Revenue by: Shri Purshottam Kumar, Sr. D.R. Date of hearing : 09-05-2022 Date of pronouncement : 27-07-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the…

M/S. NIRMA CREDIT & CAPITAL P. LTD.,,AHMEDABAD vs. THE ITO, WARD-3(1)(1),, AHMEDABAD

In the result the assessee’s appeal is partly allowed

ITA 1420/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad15 Jul 2022AY 2009-10

Bench: Itat, Ahmedabad Regarding Disallowances Made Under Section 14A Of The Act. The Itat Vide Order Dated 15-03-2003 Allowed Substantial Relief To The Assessee & Restored The Matter Back To The File Of The Assessing Officer With The Following Observations:

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri S.S. Shukla, Sr. D.R
Section 14A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2009-10 Nirma Credit & Capital ITO, Pvt. Ltd. Nirma House, Ward-3(1)(1), Ashram Road, Ahmedabad Vs Ahmedabad PAN: AAACN5351J (Respondent) (Appellant) Assessee by: Shri Bandish Soparkar, A.R. Revenue by: Shri S.S. Shukla, Sr. D.R. Date of hearing : 20-04-2022 Date of pronouncement : 15-07-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income T…

ESSEL PROPACK LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX RANGE-6(3)(2), MUMBAI

In the result appeal of the assessee is partly allowed

ITA 2068/MUM/2016[2011-12]Status: DisposedITAT Mumbai27 May 2020AY 2011-12

Bench: Shri Shamim Yahya & Shri Pawan Singhessel Propack Limited, Vs Deputy Commissioner Of Top Floor, Times Tower, Income Tax Range-6(3)(2), Room No. 563, 5Th Floor, Kamala City, Senapati Bapat Marg, Lower Parel, Aayakar Bhawan, M.K. Road, Mumbai-400013 Mumbai-400020. Pan : Aaace 1568L Appellant Respondednt

Section 14Section 143(3)Section 14ASection 36Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “K”, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH JUDICIAL MEMBER Essel Propack Limited, Vs Deputy Commissioner of Top Floor, Times Tower, Income Tax Range-6(3)(2), Room No. 563, 5th Floor, Kamala City, Senapati Bapat Marg, Lower Parel, Aayakar Bhawan, M.K. Road, Mumbai-400013 Mumbai-400020. PAN : AAACE 1568L APPELLANT RESPONDEDNT Appellant by Sh. Madhur Aggarwal & Ms Snehal Advocates Respondent by Shri V. Janaradhan Sr DR Date of hearing 28 -02-2020 Date of pronouncement 27-05-2020 O R D E R PER PAWAN SINGH, JUDICIAL MEMEBR : 1. This ap…

FCB ADVERTISING P. LTD,MUMBAI vs. ASST CIT CIR 3(1)(2), MUMBAI

The appeal stands allowed in terms of our above order

ITA 2194/MUM/2017[2012-13]Status: DisposedITAT Mumbai25 Jun 2019AY 2012-13

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Mr. Ajit Kumar Jain & Mr. SiddheshFor Respondent: Mr. Rignesh Das, Ld. DR
Section 143(3)Section 144C(13)Section 144C(5)Section 234BSection 40

…1 IT(TP)A No.2194/Mum/2017 M/s FCB Ulka Advertising Pvt. Ltd. Assessment Year 2012-13 आयकर अपीलीय अिधकरण “के” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI माननीय "ी श""जीत दे, "ाियक सद" एवं माननीय माननीय माननीय माननीय "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। माननीय माननीय माननीय BEFORE HON’BLE SHRI SAKTIJIT DEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T(TP).A. No. 2194/Mum/2017 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year: 2012-13) वष" FCB Ulka Advertising Pvt. Ltd Assistant Commissioner of (Earlier known as Draft FCB Ulka Income Tax-Circle 3(1)(2…