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).

Which sections of the Income Tax Act does CIT v. Ingersoll Rand International Ind. Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 14A, Section 32(1)(ii), Section 36(1)(va), Section 37(1).

CIT v. Ingersoll Rand International Ind. Ltd. (48 Taxmann.com 349)

Q: How many judgments cite CIT v. Ingersoll Rand International Ind. Ltd.?

38 judgments on BharatTax cite CIT v. Ingersoll Rand International Ind. Ltd. (48 Taxmann.com 349), spanning 2016 to 2025.

Foodworld Supermarkets Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 2071/BANG/2017[2001-02]Status: DisposedITAT Bangalore15 May 2019AY 2001-02

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Smt. Swapna Das, JCIT

Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.2551, 2552, 2553 & 2554/Bang/2017 Assessment year : 2001-02, 2002-03, 2004-05 & 2005-06 The Dy. Commissioner of Income-tax, Vs. M/s Foodworld Supermarkets Ltd., Circle-3(1)(1), 740, Eswari Industrial Estate, Bangalore. Gate-2, Hulimavu, Bannerghatta Raod, Bangalore-560 076. PAN – AAACF 4045 K. APPELLANT RESPONDENT ITA Nos.2071, 2072, 2074 & 2075/Bang/2017 Assessment year : 2001-02, 2002-03, 2004-05 & 2005-06 M/s Foodworld Supermarkets Ltd., Vs. The…

DCIT Cir. 7(3)(2), Mumbai vs. Gujarat Glass Ltd. (Now Known As M/S. Piramal Glass Ltd.), Mumbai

In the result, Revenue’s appeal is dismissed

ITA 4777/MUM/2016[2005-06]Status: DisposedITAT Mumbai30 Apr 2019AY 2005-06

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA no. 4777/Mum./2016 (Assessment Year : 2005–06) Dy. Commissioner of Income Tax ……………. Appellant Circle–7(3)(2), Mumbai v/s Gujarat Glass Ltd. (Now known as Piramal Glass Ltd.) Peninsula Corporate Park ……………. Respondent Piramal Tower, Ganpatrao Kadam Marg Lower Parel, Mumbai 400 013 PAN – AABCG0093R ITA no. 4778/Mum./2016 (Assessment Year : 2007–08) Dy. Commissioner of Income Tax ……………. Appellant Circle–7(3)(2), Mumbai v/s Gujarat Glass Ltd. (Now known as Piramal Glass…

Deputy Commissioner of Income Tax Circle-6(1)(1), Bangalore vs. M/S Sapa Extrusion India Pvt Ltd, Bangalore

In the result, the assessee’s appeal for Assessment Year 2012-13 is dismissed

ITA 2294/BANG/2018[2012-13]Status: DisposedITAT Bangalore03 Apr 2019AY 2012-13

Bench: Shri N. V. Vasudevan & Shri Jason P Boazi.T. A. No.2294/Bang/2018 (Assessment Year : 2012-13) The Deputy Commissioner Of Vs. M/S. Sapa Extrusion India Pvt. Ltd., No.17, 2Nd Floor, Bannergatta Road, Income-Tax, Circle–6[1][1], J. P. Nagar, 3Rd Phase, Room No.237, 2Nd Floor, Bmtc Bengaluru – 560 076. Building, 80 Feet Road, Pan : Aaocs 4633 C Koramangala, Bengaluru – 590 095. Appellant Respondent Revenue By : Shri. Pradeep Kumar, Cit Assessee By : None Date Of Hearing : 21.03.2019 Date Of Pronouncement : 03.04.2019 O R D E R

For Appellant: NoneFor Respondent: Shri. Pradeep Kumar, CIT

Section 143(1)Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER I.T. A. No.2294/Bang/2018 (Assessment Year : 2012-13) The Deputy Commissioner of Vs. M/s. Sapa Extrusion India Pvt. Ltd., No.17, 2nd Floor, Bannergatta Road, Income-Tax, Circle–6[1][1], J. P. Nagar, 3rd Phase, Room No.237, 2nd Floor, BMTC Bengaluru – 560 076. Building, 80 Feet Road, PAN : AAOCS 4633 C Koramangala, Bengaluru – 590 095. APPELLANT RESPONDENT Revenue by : Shri. Pradeep Kumar, CIT Assessee by : None Date of hearing : 21.03.2019 Date of Pronouncement : 03.04.2…

Acc Ltd, Mumbai vs. CIT Ltu, Mumbai

In the result, the appeal is allowed

ITA 4581/MUM/2016[2011-12]Status: DisposedITAT Mumbai15 Oct 2018AY 2011-12

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2010-11 Acc Ltd. (Formerly Known Commissioner Of As The Associated Cement Income Tax-Ltu Vs. Companies Ltd.) Cement Mumbai. House, 121, M.K. Road, Mumbai. Pan No. Aaact1507C Appellant Respondent Assessee By : Mr. Yogesh Thar, Ar Revenue By : Mr. R.P. Meena, Cit Dr Date Of Hearing : 24/07/2018 Date Of Pronouncement : 15/10/2018

For Appellant: Mr. Yogesh Thar, ARFor Respondent: Mr. R.P. Meena, CIT DR

Section 263Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 ACC Ltd. (Formerly known Commissioner of as The Associated Cement Income Tax-LTU Vs. Companies Ltd.) Cement Mumbai. House, 121, M.K. Road, Mumbai. PAN No. AAACT1507C Appellant Respondent Assessee by : Mr. Yogesh Thar, AR Revenue by : Mr. R.P. Meena, CIT DR Date of Hearing : 24/07/2018 Date of pronouncement : 15/10/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment year is 2010-11. The appeal is d…

Addl CIT 2(3), Mumbai vs. Trent Ltd, Mumbai

In the result, appeal of the assessee is allowed

ITA 1727/MUM/2011[2006-07]Status: DisposedITAT Mumbai27 Aug 2018AY 2006-07

Bench: Shri C.N. Prasad & Shri Rajesh Kumarassessment Year: 2006-07

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri V. Justin, D.R

Section 14ASection 23(1)(a)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2006-07 M/s. Trent Ltd., Additional CIT, Bombay House, Range – 2(3), 2nd Floor, 24, Vs. Aayakar Bhavan, Homy Mody Street, Fort, Mumbai Mumbai – 400 001 PAN: AAACL 1838J (Appellant) (Respondent) Assessment Year: 2006-07 DCIT-2(3), M/s. Trent Ltd., R.No.555, Bombay House, 2nd Floor, 24, Aayakar Bhavan, Vs. Mumbai Homi Mody Street, Fort, Mumbai – 400 001 PAN: AAACL 1838J (Appellant) (Respondent) Present for: Assessee by : Shri Nitesh Joshi, A.R. Revenu…

Trent Ltd, Mumbai vs. ACIT 2(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 1163/MUM/2011[2006-07]Status: DisposedITAT Mumbai27 Aug 2018AY 2006-07

Bench: Shri C.N. Prasad & Shri Rajesh Kumarassessment Year: 2006-07

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri V. Justin, D.R

Section 14ASection 23(1)(a)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2006-07 M/s. Trent Ltd., Additional CIT, Bombay House, Range – 2(3), 2nd Floor, 24, Vs. Aayakar Bhavan, Homy Mody Street, Fort, Mumbai Mumbai – 400 001 PAN: AAACL 1838J (Appellant) (Respondent) Assessment Year: 2006-07 DCIT-2(3), M/s. Trent Ltd., R.No.555, Bombay House, 2nd Floor, 24, Aayakar Bhavan, Vs. Mumbai Homi Mody Street, Fort, Mumbai – 400 001 PAN: AAACL 1838J (Appellant) (Respondent) Present for: Assessee by : Shri Nitesh Joshi, A.R. Revenu…

DCIT (It) 2(2)(1), Mumbai vs. Imcd Group B.V. India Branch, Mumbai

The appeal of the revenue is dismissed

ITA 1544/MUM/2016[2012-13]Status: DisposedITAT Mumbai11 Jul 2018AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm Deputy Commissioner Of Income M/S Imcd Group B.V. India Tax (It)-2(2)(1), Room No. 136, Branch, C/O Vatsaraj & Co., बिधम/ 1St Floor Scindia House, 1St Floor, Fort Chambers, Vs. N.M. Road, Mumbai-400 038 “C” Block, 65 Tamarind Lane Fort, Mumbai-400 023 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabci8417R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Samuel Darse, D.RFor Respondent: Shri Raghunathan Sampath. A.R

Section 143(2)Section 143(3)Section 32

…P a g e | 1 ITA No. 1544/Mum/2016 AY. 2012-13 Deputy Commissioner of Income tax Vs. M/s IMCD Group BV India IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAVISH SOOD, JM Deputy Commissioner of Income M/s IMCD Group B.V. India Tax (IT)-2(2)(1), Room No. 136, Branch, C/o Vatsaraj & Co., बिधम/ 1st Floor Scindia House, 1st Floor, Fort Chambers, Vs. N.M. Road, Mumbai-400 038 “C” Block, 65 Tamarind Lane Fort, Mumbai-400 023 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AABCI8417R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant by : Shri Samuel Darse,…

Acg Pampac Machines P.Ltd, Mumbai vs. DCIT Cen Cir 42, Mumbai

Appeal stands allowed

ITA 7765/MUM/2014[2010-11]Status: DisposedITAT Mumbai11 Jul 2018AY 2010-11

Bench: Shri C.N. Prasad, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No.7765/Mum/2014 (िनधा"रणवष" / Assessment Year:2010-11) Acg Pampac Machines Private Limited Deputy Commissioner Of Income Tax बनाम/ 1001, Dalamal House, 10Th Floor Central Circle-42 Nariman Point Aaykar Bhavan, M.K.Marg Vs. Mumbai-400 021 Mumbai-400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aaacp-4134-F (अपीलाथ"/Appellant) (""थ" / Respondent) : Revenueby : Rajesh Kumar Yadav, Ld.Dr Assessee By : Manish Shah, Ld.Ar सुनवाईकीतारीख/ : 02/07/2018 Date Of Hearing घोषणाकीतारीख / : 11/07/2018 Date Of Pronouncement आदेश / O R D E R

For Appellant: Manish Shah, Ld.ARFor Respondent: Rajesh Kumar Yadav, Ld.DR

Section 143(3)Section 32(1)(ii)

…High Courts in this regard. The decisions by Hon’ble High Courts which stood in assessee’s favor could be tabulated in the following manner:- (i) Pentasoft Technologies Ltd. [41 Taxmann.com 120 Madras High Court] (ii) Ingersoll Rand International Ind. Ltd. [48 Taxmann.com 349 Karnataka High Court] Per Contra, Hon’ble Delhi High Court in Sharp Business System Vs CIT [2012 254 CTR 233] has taken contrary decision. No decision of our jurisdictional High Court has been brought on record. It is noted that both the decisions rendered in assessee’s favor are subsequent decisions in comparison to contrary decision ren…