CIT 15 Taxman 539 (Kerala)/ 150 ITR 105 (Kerala). S & P Capital IQ (India) (P.) Ltd. v. ACIT

158 Taxmann.com 12Income Tax Appellate Tribunal2024#16910 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(3)Section 250Section 115BBESection 133ASection 139(1)Section 142(1)Section 143(1)Section 143(2)

Issues it is cited on

goodwill arising on amalgamationsection 43(6)depreciation on goodwillsection 32(1)(ii)commercial rightsunabsorbed depreciationwritten down valueblock of assetssection 32(1)intangible assetsamalgamationsection 32

Judgments citing CIT 15 Taxman 539 (Kerala)/ 150 ITR 105 (Kerala). S & P Capital IQ (India) (P.) Ltd. v. ACIT

COROMANDEL INTERNATIONAL LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(2), HYDERABAD

In the result the appeal of the assessee is partly allowed for statistical purposes

ITA 738/HYD/2025[2015-2016]Status: DisposedITAT Hyderabad18 Mar 2026AY 2015-2016

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआयकर अपीलसं./I.T.A. No.738/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2015-16) Coromandel International Vs. Dcit, Limited, Circle-2(2), Hyderabad. Hyderabad. Pan: Aaacc7852K (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri Sp Chidambaram, Advocate Assessee Represented By राज"वका""त"न"ध"व/ : Ms. U. Mini Chandran, Cit-Dr Department Represented By सुनवाईसमा"तहोनेक""त"थ/ : 02/03/2026 Date Of Conclusion Of Hearing घोषणा क" तार"ख/ : 18/03/2026 Date Of Pronouncement Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Coromandel International Limited (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Dated 24/02/2025 For The Assessment Year (“A.Y.”) 2015-16. Page 1 Of 17 Coromandel International Limited Vs. Dcit 2. The Assessee Has Raised The Following Grounds Of Appeal:

Section 250Section 32Section 32(1)(ii)Section 35

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A. No.738/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2015-16) Coromandel International Vs. DCIT, Limited, Circle-2(2), Hyderabad. Hyderabad. PAN: AAACC7852K (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri SP Chidambaram, Advocate Assessee Represented by राज"वका""त"न"ध"व/ : Ms. U. Mini Chandran, CIT-DR Department Represented by स…

ISHAR INFRASTRUCTURE DEVELPOPERS PRIVATE LIMITED,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 686/ASR/2024[2022-23]Status: DisposedITAT Amritsar28 Aug 2025AY 2022-23

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 686/Asr/2024 Assessment Year: 2022-23

Section 139(1)Section 143(1)Section 250Section 32(2)Section 72Section 72(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER (Hybrid Hearing) I.T.A. No. 686/Asr/2024 Assessment Year: 2022-23 Ishar Infrastructure Developers Vs. DCIT, Circle-1, Pvt Ltd , street – 30, Ajit Road, Bathinda. Bathinda. [PAN:-AABC12581A] (Respondent) (Appellant) Sh. Rohit Kapoor, CA & Sh. V.S. Appellant by Aggarwal, ITP, Respondent by Sh. Charan Dass, Sr. DR Date of Hearing 09.07.025 Date of Pronouncement 28.08.2025 ORDER Per: Udayan Dasgupta, J.M.: This appeal is filed by assessee against order of Ld…

ADITYA BIRLA FINANCE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX - 2(1)(1), MUMBAI

In the result, the appeal is partly allowed

ITA 4821/MUM/2024[AY 2017-18]Status: DisposedITAT Mumbai08 Jul 2025
For Appellant: Shri Yogesh Thar & Ms. S.Jayaram, ARsFor Respondent: Shri Rajesh Kumar Yadav, (CIT DR)
Section 143(3)Section 32Section 43BSection 80G

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH,\nMUMBAI\nBEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No.4821/MUM/2024\n(A.Y. 2017-18)\nAditya Birla Finance Limited v/s. Assistant Commissioner of\nLimited, Tower 1, 18th Floor, बनाम Income Tax, Circle\nOne World Center, 841, 2(1)(1), Aayakar Bhavan,\nSenapati Bapat Marg, Mumbai Mumbai 400 020,\n400 013, Maharashtra Maharashtra\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCB5769M\nAppellant/अपीलार्थी .. Respondent/प्रतिवादी\nAppellant by : Shri Yogesh Thar & Ms. S.Jayaram, ARs\nRespondent by : Shri R…

REXEL INDIA PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, PUNE

In the result, appeal of the assessee is partly allowed for statistical\npurposes

ITA 981/PUN/2024[AY 2016-17]Status: DisposedITAT Pune05 May 2025
Section 32(1)Section 43(1)Section 43(6)

…{ "clean_text": "आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में ।\nIN THE INCOME TAX APPELLATE TRIBUNAL \"B\" BENCH, PUNE\nBEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT\nAND\nMS. ASTHA CHANDRA, JUDICIAL MEMBER\nआयकर अपील सं. / ITA No.981/PUN/2024\nनिर्धारण वर्ष / Assessment Year: 2016-17\nRexel India Private Limited,\nOffice No. 407-414, 4th Floor,\nInsignia, 46, Sasoon Road,\nPune-411001\nMaharashtra\nPAN AAFCR6724C\nVs.\nDCIT, PUNE\nAppellant/Assessee\nRespondent/Revenue\nAssessee by\nDepartment by\nDate of hearing\nDate of Pronouncement\nShri Nikhil Pathak\nShri Mallikarjun Utture, CIT\n05/02/2025\n05/05/2025\nआदे…

MR. ASHWIN RAJENDRA BADE,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, KOLHAPUR, KOLHAPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1892/PUN/2024[2019-20]Status: DisposedITAT Pune21 Apr 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita. No.1892/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Ramnath Murkunde
Section 115BSection 133ASection 142(1)Section 143(2)Section 143(3)Section 250Section 271ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA. No.1892/PUN/2024 Assessment Year : 2019-20 Ashwin Rajendra Bade, Vs. ACIT, Central Circle, 164E, 8th Lane, Kolhapur Rajarampuri, Kolhapur – 416 008 Maharashtra PAN : AISPB6344A Appellant Respondent Appellant by : Shri Bhuvanesh Kankani Respondent by : Shri Ramnath Murkunde Date of hearing : 13.02.2025 Date of pronouncement : 21.04.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal filed at the instance of assessee pertaining…

CIT 15 Taxman 539 (Kerala)/ 150 ITR 105 (Kerala). S & P Capital IQ (India) (P.) Ltd. v. ACIT (158 Taxmann.com 12) — Cited in 5 Judgments | BharatTax