CIT v. Aditya Birla Nuvo Ltd. CIT v. Aditya Birla Nuvo Ltd.

246 Taxmann 202High Court2017#13834 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 32(1)(ii)Section 143(4)(b)Section 234BSection 32Section 32(1)Section 35DSection 37

Issues it is cited on

transferee companydepreciation on goodwillwritten down valuesection 32(1)colourable devicebusiness connectionblock of assetsenduring benefitamalgamationsection 32short term capital gainfair market value

Judgments citing CIT v. Aditya Birla Nuvo Ltd. CIT v. Aditya Birla Nuvo Ltd.

DCIT CC 8(2), Mumbai vs. Echjay Industries Private Limited, Mumbai

In the result, both the appeals of the Revenue are dismissed

ITA 5437/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Oct 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Mr. N.R. Rao, Adv
Section 32Section 32(1)

…sion of the Hon’ble Bombay High including reliance upon the decision of the Hon’ble Bombay High Echjay Industries Pvt. Ltd. Echjay Industries Pvt. Ltd. ITA No. 5436 & 5437/MUM/2025 Court in CIT v. Aditya Birla Nuvo Ltd. CIT v. Aditya Birla Nuvo Ltd. [(2017) 246 Taxmann 202 [(2017) 246 Taxmann 202 (Bom)], concluded that the assessee was rightly entitled to such (Bom)], concluded that the assessee was rightly entitled to such (Bom)], concluded that the assessee was rightly entitled to such depreciation. The relevant obser depreciation. The relevant observations of the Ld. CIT(A), which vations of the Ld. CIT(A),…

DCIT CC 8(2), Mumbai vs. Echjay Industries Private Limited, Mumbai

In the result, both the appeals of the Revenue are dismissed

ITA 5436/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Oct 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Mr. N.R. Rao, Adv
Section 32Section 32(1)

…sion of the Hon’ble Bombay High including reliance upon the decision of the Hon’ble Bombay High Echjay Industries Pvt. Ltd. Echjay Industries Pvt. Ltd. ITA No. 5436 & 5437/MUM/2025 Court in CIT v. Aditya Birla Nuvo Ltd. CIT v. Aditya Birla Nuvo Ltd. [(2017) 246 Taxmann 202 [(2017) 246 Taxmann 202 (Bom)], concluded that the assessee was rightly entitled to such (Bom)], concluded that the assessee was rightly entitled to such (Bom)], concluded that the assessee was rightly entitled to such depreciation. The relevant obser depreciation. The relevant observations of the Ld. CIT(A), which vations of the Ld. CIT(A),…

ACIT Circle 8(3)(1), Mumbai vs. Ganjam Trading Co. Pvt. Ltd., Mumbai

In the result, the appeal of the Revenue is dismissed and the Cross

ITA 458/MUM/2024[2018-19]Status: DisposedITAT Mumbai17 Dec 2024AY 2018-19

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan: A.Y. : 2018-19 C.O. No. 99/Mum/2024 : A.Y. : 2018-19 (Arising Out Of Ita No. 458/M/24)

For Appellant: Shri Madhur Agrawal, Advocate &For Respondent: Dr. Kishor Dhule, CIT-DR
Section 115JSection 14ASection 2Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “G” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER : A.Y. : 2018-19 C.O. No. 99/Mum/2024 : A.Y. : 2018-19 (Arising out of ITA No. 458/M/24) Asst. Commissioner of Income Tax, Vs. Vyoman India Pvt. Ltd., Circle-8(3)(1), (Successor to Ganjam Trading Co. Pvt. Ltd.,) Room No. 446, 4th Floor, 1, New Prakash Cinema, Aayakar Bhavan, M.K.Road, N.M. Joshi Marg, Mumbai. Lower Parel West, Mumbai. (Appellant) PAN : AAWCS1972Q (Respondent/Cross Objector) For Assessee : Shri Madhur Agrawal, Advocate & Shri Jay Bhansali, A…

Assistant Commissioner of Income Tax, Indore vs. Commander Industries Private Limited, Indore

ITA 24/IND/2024[2020-21]Status: DisposedITAT Indore25 Oct 2024AY 2020-21
Section 139(1)Section 142(1)Section 143(2)Section 32(1)Section 43(1)Section 43(6)(c)Section 47

…ITANo.24/Ind/2024 & CO No.12/Ind/2024 Commander Industries Private Ltd. ORDER PER VIJAY PAL RAO, JM : This appeal by revenue and CO by the Assessee are directed against the order dated 15.11.2023 of the Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi for A.Y.2020-21. The revenue has raised following grounds of appeal: “1.Whether on the bets and circumstances of the case, the (TRA) is correct in allowing the difference of book value and purchase consideration as goodwill which has neither been purchased nor generated but is merely accounting entry. 2. "Whether on the facts and ci…

DCIT RG. - 3(1), Mumbai vs. M/S. Bajaj Auto Ltd., Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 4372/MUM/2005[2001-2002]Status: DisposedITAT Mumbai23 Feb 2024AY 2001-2002

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Bajaj Auto Limited V. Dcit – Range – 3(1) Bajaj Bhavan, 226-Nariman Point 6Th Floor, Aayakar Bhavan Mumbai – 400021 M.K. Road, Mumbai - 400020 Pan : Aaacb3370K (Appellant) (Respondent) Dcit – Range – 3(1) V. M/S. Bajaj Auto Limited Room No. 623, 6Th Floor Bajaj Bhavan, 226-Nariman Point Mumbai – 400021 Aayakar Bhavan M.K. Road, Mumbai - 400020 Pan : Aaacb3370K (Appellant) (Respondent) Assessee Represented By : Ms. Vasanti Patel& Shri Kirit Kamdar Department Represented By : Shri Ankush Kapoor

Section 143(4)(b)Section 234Section 35Section 35DSection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M/s. Bajaj Auto Limited v. DCIT – Range – 3(1) Bajaj Bhavan, 226-Nariman Point 6th Floor, Aayakar Bhavan Mumbai – 400021 M.K. Road, Mumbai - 400020 PAN : AAACB3370K (Appellant) (Respondent) DCIT – Range – 3(1) v. M/s. Bajaj Auto Limited Room No. 623, 6th Floor Bajaj Bhavan, 226-Nariman Point Mumbai – 400021 Aayakar Bhavan M.K. Road, Mumbai - 400020 PAN : AAACB3370K (Appellant) (Respondent) Assessee Represented by : Ms. Vasanti Patel& Shri Kirit Kamdar…

M/S. Bajaj Auto Ltd., Mumbai vs. DCIT RG. - 3(1), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 4236/MUM/2005[2001-2002]Status: DisposedITAT Mumbai23 Feb 2024AY 2001-2002

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Bajaj Auto Limited V. Dcit – Range – 3(1) Bajaj Bhavan, 226-Nariman Point 6Th Floor, Aayakar Bhavan Mumbai – 400021 M.K. Road, Mumbai - 400020 Pan : Aaacb3370K (Appellant) (Respondent) Dcit – Range – 3(1) V. M/S. Bajaj Auto Limited Room No. 623, 6Th Floor Bajaj Bhavan, 226-Nariman Point Mumbai – 400021 Aayakar Bhavan M.K. Road, Mumbai - 400020 Pan : Aaacb3370K (Appellant) (Respondent) Assessee Represented By : Ms. Vasanti Patel& Shri Kirit Kamdar Department Represented By : Shri Ankush Kapoor

Section 143(4)(b)Section 234Section 35Section 35DSection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M/s. Bajaj Auto Limited v. DCIT – Range – 3(1) Bajaj Bhavan, 226-Nariman Point 6th Floor, Aayakar Bhavan Mumbai – 400021 M.K. Road, Mumbai - 400020 PAN : AAACB3370K (Appellant) (Respondent) DCIT – Range – 3(1) v. M/s. Bajaj Auto Limited Room No. 623, 6th Floor Bajaj Bhavan, 226-Nariman Point Mumbai – 400021 Aayakar Bhavan M.K. Road, Mumbai - 400020 PAN : AAACB3370K (Appellant) (Respondent) Assessee Represented by : Ms. Vasanti Patel& Shri Kirit Kamdar…

Malco Energy Ltd., Mumbai vs. Asst CIT Circle-10(2)(2), Mumbai

ITA 7314/MUM/2019[2015-16]Status: DisposedITAT Mumbai13 Sept 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm Asst. Commissioner Of Income-Tax Malco Energy Limited Circle 10(2)(2), Vedanta House, Room No.209, 75, Nehru Road, Ville- 2Nd Floor, Parle, Vs. Mumbai-400 099 Aaykar Bhavan Maharashtra, India Maharishi Karve Road, Mumbai-400 020 (Appellant) (Respondent) Pan No. Aahcs6896A Assessee By : Ms. Fereshte Sethna, Shri Mrunal Parekh, Ars Revenue By : Shri Manoj Kumar, Cit Dr

For Appellant: Ms. Fereshte SethnaFor Respondent: Shri Manoj Kumar, CIT DR
Section 115J

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM Asst. Commissioner of Income-tax Malco Energy Limited Circle 10(2)(2), Vedanta House, Room No.209, 75, Nehru Road, Ville- 2nd Floor, Parle, Vs. Mumbai-400 099 Aaykar Bhavan Maharashtra, India Maharishi Karve Road, Mumbai-400 020 (Appellant) (Respondent) PAN No. AAHCS6896A Assessee by : Ms. Fereshte Sethna, Shri Mrunal Parekh, ARs Revenue by : Shri Manoj Kumar, CIT DR Date of hearing: 16.06.2023 Date of pronouncement : 13.09.2023 R D E R PER PRASHANT MAHARISHI, AM: 1. This appeal is filed by Malc…

CIT v. Aditya Birla Nuvo Ltd. CIT v. Aditya Birla Nuvo Ltd. (246 Taxmann 202) — Cited in 7 Judgments | BharatTax