CH 0545 BangTrib (2021) 90 ITR (Trib) 0057 3. M/S. Provimi Animal Nutrition India Pvt. Ltd. v. Pr.CIT

187 ITD 214Income Tax Appellate Tribunal2021#15159 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2021 to 2023.

Judgments citing CH 0545 BangTrib (2021) 90 ITR (Trib) 0057 3. M/S. Provimi Animal Nutrition India Pvt. Ltd. v. Pr.CIT

M/S. Pyrotech Electronics Pvt. Ltd., Udaipur vs. Pr. CIT, Udaipur

In the result, appeal of the assessee is allowed

ITA 3/JODH/2021[2017-18]Status: DisposedITAT Jodhpur10 Jan 2023AY 2017-18

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 143(3)Section 263Section 40A(2)(b)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 3/Jodh/21 (ASSESSMENT YEAR- 2017-18 ) Pyrotech Electronics (P) Ltd Vs The Pr. CIT O.F. 16-A, Road No. 3, M.I.A. Udaipur Madri, Udaipur (Appellant) (Respondent) PAN NO. AABCP 2186 Q Assessee By Shri Shrawan Kumar Gupta, Advocate Revenue By Smt. Alka Rajvanshi Jain- CIT-DR Date of hearing 02/11/2022 Date of 10 /01/2023 Pronouncement O R D E R PER: SANDEEP GOSAIN, JM The assessee has filed an appeal against the order of the ld. Pr,CIT, Udaipur for the assess…

Vivimed Labs Limited, Hyderabad vs. 500082 Assistant Commissioner of Income Tax Central Circle2-(3), Hyderabad

ITA 189/HYD/2021[2017-18]Status: DisposedITAT Hyderabad12 Apr 2022AY 2017-18

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri S.S. Godara, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member ITA Nos.186 to 189/Hyd/2021 and SA Nos.36 to 39/Hyd/2021 Assessment Years : 2014-15 to 2017-18 M/s. Vivimed Labs Vs. The Asst.Commissioner of Limited, Income Tax, Hyderabad. Central Circle – 2(3), PAN : AAACV6060A. Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao, Advocate. Revenue by: Shri Y.V.S.T. Sai – CIT DR. Date of hearing: 12.02.2022 Date of pronouncement: 12.04.2022 O R D E R Per S. S. Godara, J.M. These assessee’s four a…

Vivimed Labs Limited, Hyderabad vs. Assistant Commissioner of Income Tax, Hyderabad

ITA 188/HYD/2021[2016-17]Status: DisposedITAT Hyderabad12 Apr 2022AY 2016-17

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri S.S. Godara, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member ITA Nos.186 to 189/Hyd/2021 and SA Nos.36 to 39/Hyd/2021 Assessment Years : 2014-15 to 2017-18 M/s. Vivimed Labs Vs. The Asst.Commissioner of Limited, Income Tax, Hyderabad. Central Circle – 2(3), PAN : AAACV6060A. Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao, Advocate. Revenue by: Shri Y.V.S.T. Sai – CIT DR. Date of hearing: 12.02.2022 Date of pronouncement: 12.04.2022 O R D E R Per S. S. Godara, J.M. These assessee’s four a…

Vivimed Labs Limited, Hyderabad vs. Assistant Commissioner of Income Tax Central Circle2-(3), Hyderabad

ITA 187/HYD/2021[2015-16]Status: DisposedITAT Hyderabad12 Apr 2022AY 2015-16

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri S.S. Godara, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member ITA Nos.186 to 189/Hyd/2021 and SA Nos.36 to 39/Hyd/2021 Assessment Years : 2014-15 to 2017-18 M/s. Vivimed Labs Vs. The Asst.Commissioner of Limited, Income Tax, Hyderabad. Central Circle – 2(3), PAN : AAACV6060A. Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao, Advocate. Revenue by: Shri Y.V.S.T. Sai – CIT DR. Date of hearing: 12.02.2022 Date of pronouncement: 12.04.2022 O R D E R Per S. S. Godara, J.M. These assessee’s four a…

Vivimed Labs Limited, Hyderabad vs. Assistant Commissioner of Income Tax 2(3), Hyderabad

ITA 186/HYD/2021[2014-15]Status: DisposedITAT Hyderabad12 Apr 2022AY 2014-15

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri S.S. Godara, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member ITA Nos.186 to 189/Hyd/2021 and SA Nos.36 to 39/Hyd/2021 Assessment Years : 2014-15 to 2017-18 M/s. Vivimed Labs Vs. The Asst.Commissioner of Limited, Income Tax, Hyderabad. Central Circle – 2(3), PAN : AAACV6060A. Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao, Advocate. Revenue by: Shri Y.V.S.T. Sai – CIT DR. Date of hearing: 12.02.2022 Date of pronouncement: 12.04.2022 O R D E R Per S. S. Godara, J.M. These assessee’s four a…

Rcc Laboratories India Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-3(1), Hyderabad

Appeals are allowed in above terms

ITA 1800/HYD/2018[2015-16]Status: DisposedITAT Hyderabad18 Aug 2021AY 2015-16

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Rohit Mujumdar, DR
Section 143(3)Section 35

…16-17, whereas the foregoing amendment in the Income Tax Rules came vide IT (10th amendment) Rules, 2016 w.e.f.01-06-2016 prescribing the relevant condition to this effect. 6.1. We further note that this tribunal’s recent co-ordinate bench decision in (2021) [187 ITD 214] Provimi Animal Nutrition India Pvt. Ltd., Vs. PCIT for AY.2015-16 itself has rejected the Revenue’s identical stand based on the amendment in the Income Tax Rules as under: “9. The provisions nowhere suggest or imply that research and development facility is to be approved from a particular date and, in other words, it is nowhere suggested that…