CIT v. Bhari Information Technology Systems (P.) Ltd.

UNIPHOS ENTERPRISES LTD,MUMBAI vs. ADDL CIT CEN RG IX, MUMBAI

In the result, the appeal of assessee is allowed

…sessee submits that his ground of appeal is also covered in favour of the\nassessee by the decision of Tribunal in assesses own case for AY 2000-01 &\n2001-02 (supra) and decision of Supreme Court in CIT Vs Bharti Information\nTechnology System (P) Ltd (2012) 340 ITR 593 (SC).\n35. The Id DR of the revenue supported the action of AO.\n36.On considering the submissions of the parties, we find in AY 2000-01 and 2001-\n02, the coordinate bench by following the order of Apex Court CIT Vs Bharti\nInformation Technology System (P) Ltd (supra) allowed relief to the assessee,\nthus, by following the same the AO is direct…

ASST CIT CC 38, MUMBAI vs. UNIPHOS ENTERPRISES LTD, MUMBAI

In the result, the appeal of assessee is allowed

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

…o covered in favour of the assessee by the decision of Tribunal in assesses own case for AY 2000-01 & CO no. 257/MUM/2006 M/s. United Phosphorus Ltd. 2001-02 (supra) and decision of Supreme Court in CIT Vs Bharti Information Technology System (P) Ltd (2012) 340 ITR 593 (SC). 35. The ld DR of the revenue supported the action of AO. 36. On considering the submissions of the parties, we find in AY 2000-01 and 2001- 02, the coordinate bench by following the order of Apex Court CIT Vs Bharti Information Technology System (P) Ltd (supra) allowed relief to the assessee, thus, by following the same direction the A…

ADDL CIT CEN RG IX, MUMBAI vs. UNIPHOS ENTERPRISES LTD ( FORMLERY KNOWN AS UNITED PHOSPHORUS LTD), MUMBAI

In the result, the appeal of assessee is allowed

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

…o covered in favour of the assessee by the decision of Tribunal in assesses own case for AY 2000-01 & CO no. 257/MUM/2006 M/s. United Phosphorus Ltd. 2001-02 (supra) and decision of Supreme Court in CIT Vs Bharti Information Technology System (P) Ltd (2012) 340 ITR 593 (SC). 35. The ld DR of the revenue supported the action of AO. 36. On considering the submissions of the parties, we find in AY 2000-01 and 2001- 02, the coordinate bench by following the order of Apex Court CIT Vs Bharti Information Technology System (P) Ltd (supra) allowed relief to the assessee, thus, by following the same direction the A…

UNIPHOS ENTERPRISES LTD ( FORMERLY KNOWN AS UNITED PHOSPHORUS LTD),MUMBAI vs. ADDL CIT CEN RG IX, MUMBAI

In the result, the appeal of assessee is allowed

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

…o covered in favour of the assessee by the decision of Tribunal in assesses own case for AY 2000-01 & CO no. 257/MUM/2006 M/s. United Phosphorus Ltd. 2001-02 (supra) and decision of Supreme Court in CIT Vs Bharti Information Technology System (P) Ltd (2012) 340 ITR 593 (SC). 35. The ld DR of the revenue supported the action of AO. 36. On considering the submissions of the parties, we find in AY 2000-01 and 2001- 02, the coordinate bench by following the order of Apex Court CIT Vs Bharti Information Technology System (P) Ltd (supra) allowed relief to the assessee, thus, by following the same direction the A…

THE ACIT CC-38, MUMBAI vs. M/S. UNITED PHOSPHOROUS LTD, MUMBAI

In the result, the appeal of assessee is allowed

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

…o covered in favour of the assessee by the decision of Tribunal in assesses own case for AY 2000-01 & CO no. 257/MUM/2006 M/s. United Phosphorus Ltd. 2001-02 (supra) and decision of Supreme Court in CIT Vs Bharti Information Technology System (P) Ltd (2012) 340 ITR 593 (SC). 35. The ld DR of the revenue supported the action of AO. 36. On considering the submissions of the parties, we find in AY 2000-01 and 2001- 02, the coordinate bench by following the order of Apex Court CIT Vs Bharti Information Technology System (P) Ltd (supra) allowed relief to the assessee, thus, by following the same direction the A…

M/S. UNITED PHOSPHORUS LTD(NOW KNOWN AS UNIPHOS ENTERPRISES LTD),MUMBAI vs. THE DCIT CEN CIR-38, MUMBAI

In the result, the appeal of assessee is allowed

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

…o covered in favour of the assessee by the decision of Tribunal in assesses own case for AY 2000-01 & CO no. 257/MUM/2006 M/s. United Phosphorus Ltd. 2001-02 (supra) and decision of Supreme Court in CIT Vs Bharti Information Technology System (P) Ltd (2012) 340 ITR 593 (SC). 35. The ld DR of the revenue supported the action of AO. 36. On considering the submissions of the parties, we find in AY 2000-01 and 2001- 02, the coordinate bench by following the order of Apex Court CIT Vs Bharti Information Technology System (P) Ltd (supra) allowed relief to the assessee, thus, by following the same direction the A…

THE DY CIT CC-38, MUMBAI vs. M/S. UNITED PHOSPHOUROUS LTD., MUMBAI

Bench: Shri Amit Shukla & Smt.Renu Jauhri, Accountan Member

…the book profit and not as per the provisions of the Act for computing book profit under section 115JA. 16.2 Ld. AR has placed reliance on the decision of the Hon'ble Supreme Court in the case of CIT v/s Bharti Information Technology Systems (P.) Ltd. (2012) 340 ITR 593 wherein it has been held that for section 115JA and section 80HHC deduction is to be computed as per the P&L profit and not as per regular provisions. 16.3 In view of decision of the Hon'ble Apex Court, we allow this ground in favour of the assessee. Page 38 ITA Nos. 3456 & 4099/Mum/2004 Α.Υ. 2000-01 M/s United Phosphorous Ltd.) 17. Additional Gr…

ACC LIMITED (FORMERLY KNOWN AS THE ASSOCIATED CEMENT COMPANIES LTD.),MUMBAI vs. ACIT - LTU, MUMBAI

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit -Range 1(1) (Formerly Known As The Associated Cement Mumbai Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) M/S. Acc Limited V. Asst. Cit-Ltu (Formerly Known As The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Acit – Ltu V. M/S. Acc Limited 28Th Floor, Centre-1 (Formerly Known As The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai - 400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. Addl. CIT -Range 1(1) (Formerly known as The Associated Cement Mumbai Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) M/s. ACC Limited v. Asst. CIT-LTU (Formerly known as The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) ACIT – LTU v. M/s. ACC Limited 28th Floor, Centre-…

ADDL CIT RG 1(1), MUMBAI vs. ACC LTD, MUMBAI

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit -Range 1(1) (Formerly Known As The Associated Cement Mumbai Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) M/S. Acc Limited V. Asst. Cit-Ltu (Formerly Known As The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Acit – Ltu V. M/S. Acc Limited 28Th Floor, Centre-1 (Formerly Known As The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai - 400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. Addl. CIT -Range 1(1) (Formerly known as The Associated Cement Mumbai Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) M/s. ACC Limited v. Asst. CIT-LTU (Formerly known as The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) ACIT – LTU v. M/s. ACC Limited 28th Floor, Centre-…

ACC LTD ( FORMERLY KNOWN AS THE ASSOCIATED CEMENT COMPANIES LTD),MUMBAI vs. ADDL CIT RG 1(1), MUMBAI

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit -Range 1(1) (Formerly Known As The Associated Cement Mumbai Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) M/S. Acc Limited V. Asst. Cit-Ltu (Formerly Known As The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Acit – Ltu V. M/S. Acc Limited 28Th Floor, Centre-1 (Formerly Known As The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai - 400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. Addl. CIT -Range 1(1) (Formerly known as The Associated Cement Mumbai Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) M/s. ACC Limited v. Asst. CIT-LTU (Formerly known as The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) ACIT – LTU v. M/s. ACC Limited 28th Floor, Centre-…

ADDL CIT RG 1(1), MUMBAI vs. ACC LTD, MUMBAI

In the result, appeal filed by assessee is partly allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit – Range-1(1) (Formerly Known As The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Dy. Cit - 1(1) V. M/S. Acc Limited Room No. 79, Aayakar Bhavan (Formerly Known As The Associated Cement Companies Ltd.) M.K. Road, Mumbai – 400020 Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. Addl. CIT – Range-1(1) (Formerly known as The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) Dy. CIT - 1(1) v. M/s. ACC Limited Room No. 79, Aayakar Bhavan (Formerly known as The Associated Cement Companies Ltd.) M.K. Road, Mumbai – 400020 Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent)…

ACC LTD (FORMERLY KNOWN AS THE ASSOCIATED CEMENT COMPANIES LTD),MUMBAI vs. ADDL CIT RG 1(1), MUMBAI

In the result, appeal filed by assessee is partly allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit – Range-1(1) (Formerly Known As The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Dy. Cit - 1(1) V. M/S. Acc Limited Room No. 79, Aayakar Bhavan (Formerly Known As The Associated Cement Companies Ltd.) M.K. Road, Mumbai – 400020 Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. Addl. CIT – Range-1(1) (Formerly known as The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) Dy. CIT - 1(1) v. M/s. ACC Limited Room No. 79, Aayakar Bhavan (Formerly known as The Associated Cement Companies Ltd.) M.K. Road, Mumbai – 400020 Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent)…

DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4), MUMBAI vs. M/S GRASIM INDUSTRIES LIMITED (SUCCESSOR TO ADITYA BIRLA NUVO LTD) , MUMBAI

In the result, appeal of the Revenue is dismissed

…to section 115JB(2). The ld. CIT(A), rejected the additional ground filed by the assessee company. Subsequent to order dated 18/11/2008 passed by the ld. CIT(A), the Hon'ble Supreme Court in case of Bhari Information Technology Systems Private Ltd reported in 340 ITR 593, upheld the decision of Hon'ble Special Bench of Mumbai Tribunal in case of DCIT VS Syncome Formulations (1) Ltd. (2007) 108 TTJ (Mumbai) (SB)105 and held that for the purpose of computing book profit, deduction u/s. 80HHC of the Act should be computed on the basis of adjusted book profits u/s 115JA/115JB of the Act and not on the basis of income…

M/S. NICHOLAS PIRAMAL INDIA LTD,MUMBAI vs. THE ACIT CUR 7(1),

In the result, the appeal filed by the revenue is dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pavan Kumar Gadale & Shri S Rifaur Rahmanpiramal Enterprises Ltd Vs. Acit, Circle – 7(1) (Formerly Known As Aayakar Bhavan Piramal Healthcare Ltd) Mumbai – 400020. (Before Known As Nicholas Piramal Ind) Piramal Tower, Ganpatrao Kadam Marg, Lower Parel, Mumbai – 400013. Pan/Gir No. : Aaacn4538P Appellant .. Respondent Dcit, Circle – 7(1) Vs. Piramal Enterprises Ltd Aayakar Bhyavan (Formerly Known As Mumbai – 400 020. Piramal Healthcare Ltd) (Before Known As Nicholas Piramal Ind) Piramal Tower, Ganpatrao Kadam Marg, Lower Parel, Mumbai – 400 013. Pan/Gir No. : Aaacn4538P Assessee By : Mr.Ronak Doshi & Ms.Manshi Padhiyar.Ar Revenue By : Mr.S.N.Kabra.Dr

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER Piramal Enterprises Ltd Vs. ACIT, Circle – 7(1) (Formerly known as Aayakar Bhavan Piramal Healthcare Ltd) Mumbai – 400020. (Before known as Nicholas Piramal Ind) Piramal Tower, Ganpatrao Kadam Marg, Lower Parel, Mumbai – 400013. PAN/GIR No. : AAACN4538P Appellant .. Respondent DCIT, Circle – 7(1) Vs. Piramal Enterprises Ltd Aayakar Bhyavan (Formerly known as Mumbai – 400 020. Piramal Healthcare Ltd) (Before known as Nicholas Piramal Ind) Piramal Tower, Ganpatrao Kadam…

LARSEN & TOUBRO LTD,MUMBAI vs. DCIT 2(2), MUMBAI

In the result, appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

Bench: Shri S.Rifaur Rahman () & Shri Amarjit Singh ()

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S.RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI AMARJIT SINGH (JUDICIAL MEMBER) I.T.A No.6908/Mum/2012 - A.Y. 2001-02 I.T.A No.2117/Mum/2013 - A.Y. 2002-03 Larsen & Toubro Limited vs Deputy Commissioner of Income- Taxation Department, L&T tax, Range-2(2), Mumbai House N.M. Marg, Ballard Estate Mumbai-400 001 PAN : AAACL0140P APPELLANT RESPONDENT I.T.A No.6878 /Mum/2012 - A.Y. 2001-02 I.T.A No.2284/Mum/2013 - A.Y. 2002-03 Deputy Commissioner of vs Larsen & Toubro Limited Income-tax, Range-2(2), Taxation Department, L&T House Mumbai N.M. Mar…

DCIT 1(1), MUMBAI vs. ACC LTD, MUMBAI

In the result, the appeal filed by the revenue is hereby dismissed

Bench: Shri S. Rifaur Rahman, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1185/Mum/2009 (निर्धारण वर्ा / Assessment Year: 2003-04) Dcit-1(1) बिधम/ M/S. Acc Ltd. Room No.579, Aayakar Cement House, 121, M. K. Vs. Bhavan, Mumbai-400020. Road, Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaact1507C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Ms.Shailja Rai (Dr) Assessee By: Shri Yogesh Thar सुनवाई की तारीख / Date Of Hearing: 10/01/2022 घोषणा की तारीख /Date Of Pronouncement: 02/03/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 28.11.2008 Passed By The Commissioner Of Income Tax (Appeals) -I Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2003- 04. 2. The Revenue Has Raised The Following Grounds: - " L. “Whether On The Facts & Circumstances Of The Case & In Law, The Cit (A) Is Right In Directing To Delete The Addition Made By The Assessing Officer On Account Of Unutilized Modvat Credit & Further In Directing To Allow The Relief Of Rs. 12,09,86,528/- Instead Of Rs. 3,21,85,825/-.” A.Y.2003-04 2. “Whether On The Facts & Circumstances Of The Case & In Law, The Cit (A) Is Right In Deleting The Addition In Respect Of Corporation Tax Paid At Saudi Arabia Of Rs. 2,05,75,346/-.”

….2003-04 15. The CIT(A) has decided the matter of controversy on the basis of his earlier adjudication before the CIT(A). Moreover, this issue is also decided by Hon’ble Supreme Court in the case of CIT Vs. Bhari Information Technology Systems (P) Ltd. (2012) 340 ITR 593 (SC) in which it is specifically held that the reduction claim u/s 80HHC had to be worked out on the basis of adjusted book profit u/s 115JB of the Act and not on the basis of profits computed under regular provisions of law applicable to computation of profits and gains business. Taking into account of all the facts and circumstances, we are of…

THE DCIT CIR 7(1), MUMBAI vs. M/S. PIRAMAL ENTERPRISES LTD., MUMBAI

In the result, appeal of the assessee in ITA

Bench: Known As Nicholas Piramal Mumbai - 400020 India Ltd.,) Piramal Tower, Ganpatrao Kadam Marg Lower Parel, Mumbai-400013 Pan/Gir No.Aaacn4538P (Appellant) .. (Respondent) Dcit. Circle 7(1), Vs. M/S. Piramal Enterprises Ltd. Aayakar Bhavan (Formerly Known As Piramal Healthcare Mumbai - 400020 Ltd.,) (Before Known As Nicholas Piramal India Ltd.,) Piramal Tower, Ganpatrao Kadam Marg Lower Parel, Mumbai-400013 Pan/Gir No.Aaacn4538P (Appellant) .. (Respondent) M/S. Piramal Enterprises Ltd. Vs. Deputy Commissioner Of Income (Formerly Known As Piramal Tax Healthcare Ltd.,) Range 7(3)(2), (Before Known As Nicholas Piramal Mumbai - 400020 India Ltd.,) Piramal Tower, Ganpatrao Kadam Marg Lower Parel, Mumbai-400013 Pan/Gir No.Aaacn4538P (Appellant) .. (Respondent) M/S. Piramal Enterprises Limited

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Piramal Enterprises Ltd. Vs. Addl. Commissioner of Income (Formerly known as Piramal Tax Healthcare Ltd.,) Circle 7(1), Aayakar Bhavan (Before known as Nicholas Piramal Mumbai - 400020 India Ltd.,) Piramal Tower, Ganpatrao Kadam Marg Lower Parel, Mumbai-400013 PAN/GIR No.AAACN4538P (Appellant) .. (Respondent) DCIT. Circle 7(1), Vs. M/s. Piramal Enterprises Ltd. Aayakar Bhavan (Formerly known as Piramal Healthcare Mumbai - 400020 Ltd.,) (Before known as Nicholas Piramal…