Chowgule & Co. P. Ltd. v. ACIT (ITAT, Panaji)

131 ITD 545Income Tax Appellate Tribunal#19065 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2023.

Judgments citing Chowgule & Co. P. Ltd. v. ACIT (ITAT, Panaji)

M/S. SUN EDITION SOLAR POWER INDIA PVT. LTD.,,CHENNAI vs. DCIT, CORPORATE CIRCLE - 6 (2),, CHENNAI

In the result, the appeals filed by the assessee for the assessment years 2013-14, 2014-15 and 2015-16 are allowed and the appeal filed by the Revenue for the assessment year 2015-16 is dismissed

ITA 570/CHNY/2020[2015-16]Status: DisposedITAT Chennai12 Apr 2023AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 32(1)

…TA 6806/Mumbai/2011): It is not a reported case and assessee has not furnished copy of the order. Hence no comments. (h) As against the above mentioned decisions, orders of ITAT relevant to the issue are as under: Chowgule & Co. P. Ltd. Vs ACIT (ITAT, Panaji) 131 ITD 545. As in this case, it was held that Hon’ble High court in its order merely gave approval to the scheme and not ordered to pay any specific amount for such goodwill over and above the transfer of under taking in terms of the said order. It therefore cannot be 10 I.T.A. Nos.1520/Chny/18, 2164/Chny/19, 570 & 427/Chny/20 accepted that assessee incurr…

ACIT CORPORATE CIRCLE-6(2), CHENNAI vs. M/S SUN EDISON SOLAR POWER INDIA PVT LTD, CHENNAI

In the result, the appeals filed by the assessee for the assessment years 2013-14, 2014-15 and 2015-16 are allowed and the appeal filed by the Revenue for the assessment year 2015-16 is dismissed

ITA 427/CHNY/2020[2015-16]Status: DisposedITAT Chennai12 Apr 2023AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 32(1)

…TA 6806/Mumbai/2011): It is not a reported case and assessee has not furnished copy of the order. Hence no comments. (h) As against the above mentioned decisions, orders of ITAT relevant to the issue are as under: Chowgule & Co. P. Ltd. Vs ACIT (ITAT, Panaji) 131 ITD 545. As in this case, it was held that Hon’ble High court in its order merely gave approval to the scheme and not ordered to pay any specific amount for such goodwill over and above the transfer of under taking in terms of the said order. It therefore cannot be 10 I.T.A. Nos.1520/Chny/18, 2164/Chny/19, 570 & 427/Chny/20 accepted that assessee incurr…

M/S SUN EDISON SOLAR POWER INDIA PVT LTD,CHENNAI vs. ITO, CORPORATE WARD - 6 (3),, CHENNAI

In the result, the appeals filed by the assessee for the assessment years 2013-14, 2014-15 and 2015-16 are allowed and the appeal filed by the Revenue for the assessment year 2015-16 is dismissed

ITA 2164/CHNY/2019[2014-15]Status: DisposedITAT Chennai12 Apr 2023AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 32(1)

…TA 6806/Mumbai/2011): It is not a reported case and assessee has not furnished copy of the order. Hence no comments. (h) As against the above mentioned decisions, orders of ITAT relevant to the issue are as under: Chowgule & Co. P. Ltd. Vs ACIT (ITAT, Panaji) 131 ITD 545. As in this case, it was held that Hon’ble High court in its order merely gave approval to the scheme and not ordered to pay any specific amount for such goodwill over and above the transfer of under taking in terms of the said order. It therefore cannot be 10 I.T.A. Nos.1520/Chny/18, 2164/Chny/19, 570 & 427/Chny/20 accepted that assessee incurr…

M/S SUN EDISON SOLAR POWER INDIA PVT LTD,CHENNAI vs. DCIT CORPORATE CIRCLE 6 (2), CHENNAI

In the result, the appeals filed by the assessee for the assessment years 2013-14, 2014-15 and 2015-16 are allowed and the appeal filed by the Revenue for the assessment year 2015-16 is dismissed

ITA 1520/CHNY/2018[2013-14]Status: DisposedITAT Chennai12 Apr 2023AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 32(1)

…TA 6806/Mumbai/2011): It is not a reported case and assessee has not furnished copy of the order. Hence no comments. (h) As against the above mentioned decisions, orders of ITAT relevant to the issue are as under: Chowgule & Co. P. Ltd. Vs ACIT (ITAT, Panaji) 131 ITD 545. As in this case, it was held that Hon’ble High court in its order merely gave approval to the scheme and not ordered to pay any specific amount for such goodwill over and above the transfer of under taking in terms of the said order. It therefore cannot be 10 I.T.A. Nos.1520/Chny/18, 2164/Chny/19, 570 & 427/Chny/20 accepted that assessee incurr…

Chowgule & Co. P. Ltd. v. ACIT (ITAT, Panaji) (131 ITD 545) — Cited in 4 Judgments | BharatTax