CIT v. Ingersoll Rand International Ind. Ltd.

48 Taxmann.com 349High Court2014#3185 most cited

What is CIT v. Ingersoll Rand International Ind. Ltd. authority for?

A payment for non-compete fees creates a commercial right and is considered an intangible asset eligible for depreciation under Section 32(1)(ii).

38

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Ingersoll Rand International India Ltd. · Section 32(1)(ii) · non-compete fee · intangible asset · depreciation on non-compete fee · commercial right · CIT v Ingersoll Rand International Ltd. 227 Taxmann 176 · 48 Taxmann.com 349

Also reported as

227 Taxmann 176

Sections most often in play

Section 143(3)Section 14ASection 32(1)(ii)Section 36(1)(va)Section 37(1)

Issues it is cited on

depreciation on non-compete feenon-compete feesection 32(1)(ii)mat creditsection 32(1)enduring benefitsection 36(1)(iii)section 32revenue expendituresection 36(1)(va)capital expendituresection 37(1)

Judgments citing CIT v. Ingersoll Rand International Ind. Ltd.

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS "JRG SECURITIES LTD"),KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

In the result, the appeal filed by the assessee stands allowed

ITA 243/COCH/2023[2017-18]Status: DisposedITAT Cochin14 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Sandeep Singh Karhail, Judicial Member ITA No.239/Coch/2023 :Asst.Year 2011-2012 ITA No.240/Coch/2023 :Asst.Year 2012-2013 ITA No.241/Coch/2023 :Asst.Year 2013-2014 ITA No.242/Coch/2023 :Asst.Year 2014-2015 ITA No.243/Coch/2023 :Asst.Year 2017-20128 M/s.Inditrade Capital Limited The Assistant Commissioner (formerly known as JRG v. of Income-tax, Cir.1(2) Securities Limited) Kochi. / 2nd Floor, MES Building Income Tax Officer Kaloor S.O., Ernakulam-682 017. Corp.Ward (1(1) PAN : AAACJ7327G. Kochi. (Appel…

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

In the result, the appeal filed by the assessee stands allowed

ITA 242/COCH/2023[2014-15]Status: DisposedITAT Cochin14 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Sandeep Singh Karhail, Judicial Member ITA No.239/Coch/2023 :Asst.Year 2011-2012 ITA No.240/Coch/2023 :Asst.Year 2012-2013 ITA No.241/Coch/2023 :Asst.Year 2013-2014 ITA No.242/Coch/2023 :Asst.Year 2014-2015 ITA No.243/Coch/2023 :Asst.Year 2017-20128 M/s.Inditrade Capital Limited The Assistant Commissioner (formerly known as JRG v. of Income-tax, Cir.1(2) Securities Limited) Kochi. / 2nd Floor, MES Building Income Tax Officer Kaloor S.O., Ernakulam-682 017. Corp.Ward (1(1) PAN : AAACJ7327G. Kochi. (Appel…

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

In the result, the appeal filed by the assessee stands allowed

ITA 241/COCH/2023[2013-14]Status: DisposedITAT Cochin14 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Sandeep Singh Karhail, Judicial Member ITA No.239/Coch/2023 :Asst.Year 2011-2012 ITA No.240/Coch/2023 :Asst.Year 2012-2013 ITA No.241/Coch/2023 :Asst.Year 2013-2014 ITA No.242/Coch/2023 :Asst.Year 2014-2015 ITA No.243/Coch/2023 :Asst.Year 2017-20128 M/s.Inditrade Capital Limited The Assistant Commissioner (formerly known as JRG v. of Income-tax, Cir.1(2) Securities Limited) Kochi. / 2nd Floor, MES Building Income Tax Officer Kaloor S.O., Ernakulam-682 017. Corp.Ward (1(1) PAN : AAACJ7327G. Kochi. (Appel…

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

In the result, the appeal filed by the assessee stands allowed

ITA 240/COCH/2023[2012-13]Status: DisposedITAT Cochin14 May 2025AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Sandeep Singh Karhail, Judicial Member ITA No.239/Coch/2023 :Asst.Year 2011-2012 ITA No.240/Coch/2023 :Asst.Year 2012-2013 ITA No.241/Coch/2023 :Asst.Year 2013-2014 ITA No.242/Coch/2023 :Asst.Year 2014-2015 ITA No.243/Coch/2023 :Asst.Year 2017-20128 M/s.Inditrade Capital Limited The Assistant Commissioner (formerly known as JRG v. of Income-tax, Cir.1(2) Securities Limited) Kochi. / 2nd Floor, MES Building Income Tax Officer Kaloor S.O., Ernakulam-682 017. Corp.Ward (1(1) PAN : AAACJ7327G. Kochi. (Appel…

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

In the result, the appeal filed by the assessee stands allowed

ITA 239/COCH/2023[2011-12]Status: DisposedITAT Cochin14 May 2025AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Sandeep Singh Karhail, Judicial Member ITA No.239/Coch/2023 :Asst.Year 2011-2012 ITA No.240/Coch/2023 :Asst.Year 2012-2013 ITA No.241/Coch/2023 :Asst.Year 2013-2014 ITA No.242/Coch/2023 :Asst.Year 2014-2015 ITA No.243/Coch/2023 :Asst.Year 2017-20128 M/s.Inditrade Capital Limited The Assistant Commissioner (formerly known as JRG v. of Income-tax, Cir.1(2) Securities Limited) Kochi. / 2nd Floor, MES Building Income Tax Officer Kaloor S.O., Ernakulam-682 017. Corp.Ward (1(1) PAN : AAACJ7327G. Kochi. (Appel…

ACIT CIRCLE-4(2), NEW DELHI vs. BEACON HIGHER EDUCATION SERVICES PVT LTD, NEW DELHI

In the result, the appeal of the Revenue is allowed

ITA 2335/DEL/2019[2012-13]Status: DisposedITAT Delhi17 Jul 2023AY 2012-13

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. P. Praveen Sidharth, CIT DR
Section 154Section 2Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 2335/Del/2019 : Asstt. Year: 2012-13 ACIT, Vs. M/s Beacon Higher Education Services Pvt. Ltd., S-40, 2nd Floor, Vasant Circle-4(2), New Delhi-110002 Square Mall, Plot-A, Sector-B, Pocket-V, Vasant Kunj, New Delhi-110070 (APPELLANT) (RESPONDENT) PAN No. AAECB1283F Assessee by : Sh. Ajay Vohra, Sr. Adv. Sh. Deepesh Jain, Adv. Revenue by : Sh. P. Praveen Sidharth, CIT DR Date of Hearing: 18.04.2023 Date of Pronouncement: 17.07.2023 ORDER Per Dr. B. R. R. Kumar, Accoun…

ABBOTT HEALTHCARE P. LTD,MUMBAI vs. ACIT 2(1)(1), MUMBAI

ITA 570/MUM/2018[2011-12]Status: DisposedITAT Mumbai02 Aug 2022AY 2011-12

Bench: Shri Vikas Awasthy & Shri Amarjit Singh आअसं.570/मुं/2018 ("न.व. 2011-12) Abbott Healthcare Private Limited., 4, Corporate Park, Sion -Trombay Road, Chembur, Mumbai 400 071. Pan: Aaack-3935-D ..... अपीलाथ" /Appellant बनाम Vs. Asstt. Commissioner Of Income Tax, Circle 2(1)(1), Room No.561, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : S/Shri Raghavendra Singh/ Lokesh Shah/Kiran Belkar ""तवाद" "वारा/Respondent By : Smt. Monica Khare सुनवाई क" "त"थ/ Date Of Hearing : 04/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 02/08/2022 आदेश/ Order Per Vikas Awasthy, Jm:

For Appellant: S/Shri Raghavendra Singh/For Respondent: Smt. Monica Khare
Section 254(2)Section 32Section 32(1)

…आयकर अपील"य अ"धकरण मुंबई पीठ “ के ” "ी "वकास अव"थी, "या"यक सद"य एवं "ी अमरजीत "संह, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ K”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH , ACCOUNTANT MEMBER आअसं.570/मुं/2018 ("न.व. 2011-12) Abbott Healthcare Private Limited., 4, Corporate Park, Sion -Trombay Road, Chembur, Mumbai 400 071. PAN: AAACK-3935-D ..... अपीलाथ" /Appellant बनाम Vs. Asstt. Commissioner of Income Tax, Circle 2(1)(1), Room No.561, 5th Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : S/Shri Ragha…

M/S ARKEMA PEROXIDES INDIA LTD.,CHENNAI vs. THE ASSTT. COMISSIONER OF INCOME TAX,CORPORATE CIRCLE1(1), CHENNAI

In the result, appeal filed by the assessee is dismissed

ITA 897/CHNY/2020[2016-13]Status: DisposedITAT Chennai13 Jul 2022AY 2016-13

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

For Appellant: Mr. R.Vijayaraghavan, Advocate
Section 32(1)(ii)

…आयकर अपील"य अ"धकरण, ‘सी ’ "याय पीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम$ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No. 897/Chny/ 2020 ("नधा"रणवष" /Assessment Year: 2016-17) M/s.Arkema Peroxides India Pvt.Ltd. Vs The Assistant Commissioner of 1st floor, Balmer Laurie House, Income Tax 628, Anna Salai, Teynampet, Corporate Circle-1(1) Chennai-18. Chennai. PAN: AAACE 1713F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant by : Mr. R.Vijayaraghavan,…

M/S. TUV RHEINLAND NIFE ACADEMY PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 7(1)(1), BANGALORE

In the result, the appeal of the assessee is treated as partly allowed

ITA 2633/BANG/2019[2016-17]Status: DisposedITAT Bangalore01 Nov 2021AY 2016-17

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Smt. Kavitha Paramesh, A.RFor Respondent: Shri Muzaffar Hussain &
Section 170Section 201Section 32(1)Section 40Section 47

…iew that the impugned payment has been madefor“non- competition and non-solicitation” by Shri M V Thomas. She submitted that the Hon’ble jurisdictional High Court of Karnataka has held in the case of CIT Vs. Ingersoll Rand International India Pvt. Ltd. (2014) 48 Taxmann.com 349 that the payment for non- compete fee results in commercial right coming into existence and the same is an intangible asset eligible for depreciation u/s 32(1)(ii) of the Act. Accordingly, the Ld. A.R. submitted that even if the impugned payment is considered as non-compete fee, still the assessee is eligible for depreciation. 13. On the…

DCIT, 14(2)(1), MUMBAI vs. IMCD GROUP B.V. - INDIA BRANCH (CURRENTLY KNON AS IMDC INDIA PVT. LTD.), MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 3322/MUM/2019[2015-16]Status: DisposedITAT Mumbai12 Oct 2020AY 2015-16

Bench: Shri Shamim Yahya & Shri Pavan Kumar Gadaleassessment Year: 2015-16

For Appellant: Shri Mallikarjain UttureFor Respondent: Shri Sandip Bagmar
Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI Before Shri Shamim Yahya, Accountant Member & Shri Pavan Kumar Gadale, Judicial Member Assessment Year: 2015-16 The DCIT 14(2)(1), M/s. IMCD Group B V India Mumbai Branch (Now IMCD India P. Ltd.), Vs. B Wingh, 1101-1103, One KBC, C-66, G Block, BKC, Bandra (E), Mumbai 400 051. PAN AABCI8417R (Appellant) (Respondent) Appellant By : Shri Mallikarjain Utture Respondent By : Shri Sandip Bagmar Date of Hearing :30.09.2020 Date of Pronouncement : 12.10.2020 O R D E R This is an appeal by the Revenue directed against order of learned CIT(A)- 56, Mumb…

ACIT (LTU), NEW DELHI vs. M/S HAVELLS INDIA LTD., NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 466/DEL/2011[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Havells India Ltd, Vs. DCIT, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi CR Building IP Estate, PAN: AAACH0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. DCIT, 1/7 Ram Kishore Road, LTU, NBCC Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, PAN: AAACH0351E New Delhi (Appellant) (Respondent) ACIT (LTU), Vs. Havells India Ltd, NBCC Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi PAN: AAACH…

M/S HAVELLS INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 6073/DEL/2010[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Havells India Ltd, Vs. DCIT, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi CR Building IP Estate, PAN: AAACH0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. DCIT, 1/7 Ram Kishore Road, LTU, NBCC Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, PAN: AAACH0351E New Delhi (Appellant) (Respondent) ACIT (LTU), Vs. Havells India Ltd, NBCC Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi PAN: AAACH…

M/S HAVELLS INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 6072/DEL/2010[2004-05]Status: DisposedITAT Delhi25 Aug 2020AY 2004-05

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Havells India Ltd, Vs. DCIT, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi CR Building IP Estate, PAN: AAACH0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. DCIT, 1/7 Ram Kishore Road, LTU, NBCC Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, PAN: AAACH0351E New Delhi (Appellant) (Respondent) ACIT (LTU), Vs. Havells India Ltd, NBCC Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi PAN: AAACH…

MAHANADI COALFIELDS LTD.,SAMBALPUR vs. DCIT, CIRCLE-2(1), SAMBALPUR

In the result, appeal of the assessee is partly allowed for

ITA 174/CTK/2018[2015-16]Status: DisposedITAT Cuttack05 Jun 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.174/Ctk/2018 (नििाारण वषा / Assessment Year : 2015 - 2016) Mahanadi Coalfields Ltd., Vs. Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur स्थायी ऱेखा सं./Pan No. : Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri S.S.Podar, Ca राजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr सुनवाई की तारीख / Date Of Hearing : 15/01/2020 घोषणा की तारीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am :

For Appellant: Shri S.S.Podar, CAFor Respondent: Shri S.M.Keshkamat, CITDR
Section 143(3)Section 14ASection 32Section 35ESection 37Section 37(1)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री सी.एम.गगग, न्याययक सदस्य एवं श्री एऱ.ऩी.साहु,ऱेखा सदस्य के समऺ BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA No.174/CTK/2018 (नििाारण वषा / Assessment Year : 2015 - 2016) Mahanadi Coalfields Ltd., Vs. DCIT, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur स्थायी ऱेखा सं./PAN No. : AABCM 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : Shri S.S.Podar, CA राजस्व की ओर से /Revenue by : Shri S.M.Keshkamat, CITDR सुनवाई की तारीख / Date of Hearing : 15/0…

PR COMMISSIONER OF INCOME TAX-6 vs. M/S SAPA EXTRUSION INDIA PVT LTD

In the result, the appeal fails and is hereby

ITA/680/2019HC Karnataka10 Mar 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 143(1)Section 143(3)Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF MARCH 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M. NAGAPRASANNA I.T.A. NO.680 OF 2019 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-6 BMTC COMPLEX, KORAMANGALA BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-6(1)(1), BMTC COMPLEX KORAMANGALA, BENGALURU. ... APPELLANTS (By Sri. SANMATHI E.I. ADV.) AND: M/S. SAPA EXTRUSION INDIA PVT LTD., NO.17, 2ND FLOOR BANNERGATTA ROAD J.P. NAGAR, 3RD PHASE BENGALURU-560076 PAN:AAOCS 4633C. ... RESP…

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

In the result, the appeal of assessee is allowed

ITA 975/PUN/2017[2013-14]Status: DisposedITAT Pune17 Feb 2020AY 2013-14

Bench: Shri Anil Chaturvedi & Shri Partha Sarathi Chaudhury

For Appellant: Shri Kishor PhadkeFor Respondent: Shri S.P. Walimbe
Section 143(3)Section 32Section 36(1)(v)Section 37

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA Nos.974 & 975/PUN/2017 नििाारण वषा / Assessment Years : 2012-13 & 2013-14 Coventya India Private Limited, Gat No.520 B, Shelkewadi, Rihe Andhale Road, Ghotawade, Mulshi, Pune - 412115 PAN: AAECC5710A .......अऩीऱाथी / Appellant बिाम / V/s. Deputy Commissioner of Income Tax, Circle 1(1), Pune ……प्रत्यथी / Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Da…

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

In the result, the appeal of assessee is allowed

ITA 974/PUN/2017[2012-13]Status: DisposedITAT Pune17 Feb 2020AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Partha Sarathi Chaudhury

For Appellant: Shri Kishor PhadkeFor Respondent: Shri S.P. Walimbe
Section 143(3)Section 32Section 36(1)(v)Section 37

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA Nos.974 & 975/PUN/2017 नििाारण वषा / Assessment Years : 2012-13 & 2013-14 Coventya India Private Limited, Gat No.520 B, Shelkewadi, Rihe Andhale Road, Ghotawade, Mulshi, Pune - 412115 PAN: AAECC5710A .......अऩीऱाथी / Appellant बिाम / V/s. Deputy Commissioner of Income Tax, Circle 1(1), Pune ……प्रत्यथी / Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Da…

IMCD GROUP B.V. - INDIA BRANCH (CURRENTLY KNON AS IMDC INDIA PVT. LTD.),MUMBAI vs. DCIT (IT) ,CIRCLE 2(2)(1), MUMBAI

In the result, appeals of the Revenue as well as the assessee are rejected

ITA 2735/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Nov 2019AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Ble

For Appellant: Shri R. Sandeep BagmarFor Respondent: Kumari Padmapani Bora
Section 32(1)(ii)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 2433 & 3078/MUM/2018 (A.Ys: 2013-14 & 2014-15) DCIT (IT) - Circle – 14(2)(1) v. IMCD Group B.V. India Branch Room No. 432, 4th Floor {currently known as IMCD India Pvt. Ltd.,} Flat No. 1402, C-38/39 Aayakar Bhavan, M.K. Road G-Block, Crenscenzo Building Mumbai – 400 020 B.K.C., Bandra (E), Mumbai - 51 PAN: AABCI8417R (Appellant) (Respondent) ITA.NOs. 2735 & 3403/MUM/2018 (A.Ys: 2013-14 & 2014-15) IMCD Group B.V. India Branch v. DCIT (IT) - Circle…

DCIT -14(2)(1), MUMBAI vs. IMCD GROUP B.V. INDIA BRANCH (NOW IMCD INDIA PRIVATE LIMITED), MUMBAI

In the result, appeals of the Revenue as well as the assessee are rejected

ITA 2433/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Nov 2019AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Ble

For Appellant: Shri R. Sandeep BagmarFor Respondent: Kumari Padmapani Bora
Section 32(1)(ii)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 2433 & 3078/MUM/2018 (A.Ys: 2013-14 & 2014-15) DCIT (IT) - Circle – 14(2)(1) v. IMCD Group B.V. India Branch Room No. 432, 4th Floor {currently known as IMCD India Pvt. Ltd.,} Flat No. 1402, C-38/39 Aayakar Bhavan, M.K. Road G-Block, Crenscenzo Building Mumbai – 400 020 B.K.C., Bandra (E), Mumbai - 51 PAN: AABCI8417R (Appellant) (Respondent) ITA.NOs. 2735 & 3403/MUM/2018 (A.Ys: 2013-14 & 2014-15) IMCD Group B.V. India Branch v. DCIT (IT) - Circle…

ACIT, NEW DELHI vs. M/S. FORTIS HOSPITALS LTD., NEW DELHI

Appeal is allowed

ITA 2910/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Aug 2019AY 2010-11

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 2910/Del/2017 (A.Y. 2010-11)

Section 143(2)Section 14ASection 194LSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 2910/DEL/2017 (A.Y. 2010-11) ACIT Vs. Fortis Hospitals Ltd. Circle-9(2), Room No. 413, Okhla Road C. R. Building, I.P. Estate, New Delhi -110 025 New Delhi PAN : AABCF3718N (APPELLANT) (RESPONDENT) Appellant by Ms. Nidhi Srivastava, CIT, DR Respondent by Sh. R. M. Mehta, FCA Date of Hearing 08.08.2019 Date of Pronouncement 30.08.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed against the order dated 07.02.2017 passed by CIT(A)- 3, De…

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