CIT v. Aditya Birla Nuvo Ltd.

76 Taxmann 328Reported decision#18253 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115JBSection 143(3)Section 144Section 2(24)(x)Section 234BSection 234CSection 32(1)Section 36(1)(va)

Issues it is cited on

goodwill arising on amalgamationsection 43(6)(c)section 36(l)(va)section 92b(1)section 2(11)minimum alternate taxsection 43(6)opening wdvtransferor companydepreciation on goodwillsection 55section 32(1)(ii)

Judgments citing CIT v. Aditya Birla Nuvo Ltd.

Jt. Cti (OSD), Circle-3(1)(1), Ahmedabad vs. M/S. Nirma Limited, Ahmedabad

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 791/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No.2007 & 2008/Ahd/2017 AND Assessment Year : 2012-13, 2013-14 & 2014-15 Nirma Limited, DCIT, Cir.3(1)(1) Nirma House, Ashram Road Vs Ahmedabad. Ahmedabad 380 009 PAN : AAACN 5350 K AND Assessment Year : 2013-14 & 2014-15 DCIT, Cir.3(1)(1) Nirma Limited, Ahmedabad. Vs Nirma House, Ashram Road Ahmedabad 380 009 PAN : AAACN 5350 K (Appellant) (Responent) Assessee by : Shri S.N. Soparkar, Sr.Advocate, Smt.Urvashi Shodhan…

Nirma Limited, Ahmedabad vs. DCIT, Circle-3(1)(1), Ahmedabad

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 516/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No.2007 & 2008/Ahd/2017 AND Assessment Year : 2012-13, 2013-14 & 2014-15 Nirma Limited, DCIT, Cir.3(1)(1) Nirma House, Ashram Road Vs Ahmedabad. Ahmedabad 380 009 PAN : AAACN 5350 K AND Assessment Year : 2013-14 & 2014-15 DCIT, Cir.3(1)(1) Nirma Limited, Ahmedabad. Vs Nirma House, Ashram Road Ahmedabad 380 009 PAN : AAACN 5350 K (Appellant) (Responent) Assessee by : Shri S.N. Soparkar, Sr.Advocate, Smt.Urvashi Shodhan…

The DCIT, Cir-3(1)(1), Ahmedabad vs. M/S. Nirma Limited, Ahmedabad

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 2224/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No.2007 & 2008/Ahd/2017 AND Assessment Year : 2012-13, 2013-14 & 2014-15 Nirma Limited, DCIT, Cir.3(1)(1) Nirma House, Ashram Road Vs Ahmedabad. Ahmedabad 380 009 PAN : AAACN 5350 K AND Assessment Year : 2013-14 & 2014-15 DCIT, Cir.3(1)(1) Nirma Limited, Ahmedabad. Vs Nirma House, Ashram Road Ahmedabad 380 009 PAN : AAACN 5350 K (Appellant) (Responent) Assessee by : Shri S.N. Soparkar, Sr.Advocate, Smt.Urvashi Shodhan…

M/S. Nirma Limited, Ahmedabad vs. The DCIT, Circle-3(1)(1), Ahmedabad

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 2008/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No.2007 & 2008/Ahd/2017 AND Assessment Year : 2012-13, 2013-14 & 2014-15 Nirma Limited, DCIT, Cir.3(1)(1) Nirma House, Ashram Road Vs Ahmedabad. Ahmedabad 380 009 PAN : AAACN 5350 K AND Assessment Year : 2013-14 & 2014-15 DCIT, Cir.3(1)(1) Nirma Limited, Ahmedabad. Vs Nirma House, Ashram Road Ahmedabad 380 009 PAN : AAACN 5350 K (Appellant) (Responent) Assessee by : Shri S.N. Soparkar, Sr.Advocate, Smt.Urvashi Shodhan…

M/S. Nirma Limited, Ahmedabad vs. The DCIT, Circle-3(1)(1), Ahmedabad

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 2007/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2012-13

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ ‘A' अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No.2007 & 2008/Ahd/2017 AND ITA No.516/AHD/2018 Assessment Year : 2012-13, 2013-14 & 2014-15 Nirma Limited, Nirma House, Ashram Road Ahmedabad 380 009 PAN: AAACN 5350 K Vs DCIT, Cir.3(1)(1) Ahmedabad. ITA No.2224/Ahd/2017 AND ITA No.791/Ahd/2018 Assessment Year: 2013-14 & 2014-15 DCIT, Cir.3(1)(1) Ahmedabad. Vs Nirma Limited, Nirma House, Ashram Road Ahmedabad 380 009 PAN: AAACN 5350 K (Appellant) (Responent) Assesse…

CIT v. Aditya Birla Nuvo Ltd. (76 Taxmann 328) — Cited in 5 Judgments | BharatTax