CIT v. Piramal Health Care Ltd.

55 Taxmann.com 534High Court2015#11711 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2026.

Sections most often in play

Section 194HSection 201(1A)Section 194-ISection 201(1)Section 133ASection 17(2)(vi)Section 192Section 194A

Issues it is cited on

section 194iasection 194hsection 194isection 194jsection 201(1a)assessee in defaultsection 194csection 201section 201(1)section 194section 20section 29

Judgments citing CIT v. Piramal Health Care Ltd.

DCIT, Mumbai vs. Novartis Healthcare Private Limited, Mumbai

In the result, appeal by Revenue is dismissed and C

ITA 7386/MUM/2025[2021-22]Status: DisposedITAT Mumbai08 Jan 2026AY 2021-22

Bench: Shri Pawan Singh & Shri Arun Khodpia(Physical Hearing) Dcit Novartis Healthcare Private Limited, Room No.320, 3Rd Floor, Mtnl Te Vs 7Th Floor Inspire Bkc, G Block, Bkc Building, Pedder Road, Cumballa Main Road, Mumbai Hill, Mumbai [Pan:Aaacn5094N] Appellant / Assessee Respondent / Revenue

Section 194HSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER (Physical hearing) DCIT Novartis Healthcare Private Limited, Room No.320, 3rd Floor, MTNL TE Vs 7th Floor Inspire BKC, G Block, BKC Building, Pedder Road, Cumballa Main Road, Mumbai Hill, Mumbai [PAN:AAACN5094N] Appellant / Assessee Respondent / Revenue CO No. 372/Mum/2025 in ITA No. 7386/Mum/2025 Novartis Healthcare Private DCIT Room No.320, 3rd Floor, MTNL TE Limited, Vs 7th Floor Inspire BKC, G Block, BKC Building, Pedder Road, Cumballa Main Road, Mumbai Hill, Mumbai [PAN:AA…

DCIT(TDS)-2(3), Mumbai vs. Novartis Healthcare Private Limited, Mumbai

Appeal is allowed

ITA 2768/MUM/2025[2020-21]Status: DisposedITAT Mumbai05 Dec 2025AY 2020-21

Bench: Shri Pawan Singh (Jm) & Shri Omkareshwar Chidara (Am) Dcit(Tds)-2(3) Novartis Healthcare Private 320, 3Rd Floor, Cumbala Hill, Limited Mtnl Te Bldg. Peddar Road Vs. 7Th Floor, Inspire Bkc, G Gopalrao Deshmukh Marg Block, Bkc Main Road Mumbai-400 026. Bandra, Mumbai-400 051. Appellant Respondent C.O. No. 121/Mum/2025 (Assessment Year : 2020-21)

For Respondent: S/Shri Anish Thacker (CA)
Section 133ASection 192Section 194Section 194HSection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “B” Bench, Mumbai. Before Shri Pawan Singh (JM) & Shri Omkareshwar Chidara (AM) DCIT(TDS)-2(3) Novartis Healthcare Private 320, 3rd Floor, Cumbala Hill, Limited MTNL TE Bldg. Peddar Road Vs. 7th Floor, Inspire BKC, G Gopalrao Deshmukh Marg Block, BKC Main Road Mumbai-400 026. Bandra, Mumbai-400 051. Appellant Respondent C.O. No. 121/MUM/2025 (Assessment Year : 2020-21) Novartis Healthcare Private DCIT(TDS)-2(3) Limited 320, 3rd Floor, Cumbala Hill 7th Floor, Inspire BKC, G Vs. MTNL TE Bldg. Peddar Road Block, BKC Main Road Gopalrao Deshmukh Marg Bandra, Mumbai-400 051…

DCIT(TDS)OSD-1(2), Mumbai, Cumballa Hill vs. House of Anita Dongre Pvt Ltd, Bandra West

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

ITA 5211/MUM/2024[2017-18]Status: DisposedITAT Mumbai11 Apr 2025AY 2017-18

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

Section 201(1)Section 250Section 29

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFOR SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS PADMAVATHY S. ACCOUNTANT MEMBER - A.Y. 2016-17 - A.Y. 2017-18 - A.Y. 2018-19 DCIT(TDS)OSD-1(2), Mumbai vs House of Anita Dongre Pvt Ltd 420, MTNL Building, Cumballa 20/C Pali Village Opp Saisa, Club Off 16th Road, Bandra West, MumbaIi- Hill, Mumbai-400 026 400 050 TAN: MUMA21262D PAN: AADCA2325A APPELLANT RESPONDENT Assessee by Shri Madhur Agarwal, Adv. a/w Shri Mahesh O.Rajora, CA Respondent by Shri Biswanath Das - CITDR Date of hearing : 20/03/2025 Date of pronouncement : 11/04/2025 O R D E…

DCIT(TDS)OSD-1(2), Mumbai, Cumballa Hill vs. House of Anita Dongre Pvt Ltd, Bandra West

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

ITA 5210/MUM/2024[2016-17]Status: DisposedITAT Mumbai11 Apr 2025AY 2016-17

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

Section 201(1)Section 250Section 29

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFOR SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS PADMAVATHY S. ACCOUNTANT MEMBER - A.Y. 2016-17 - A.Y. 2017-18 - A.Y. 2018-19 DCIT(TDS)OSD-1(2), Mumbai vs House of Anita Dongre Pvt Ltd 420, MTNL Building, Cumballa 20/C Pali Village Opp Saisa, Club Off 16th Road, Bandra West, MumbaIi- Hill, Mumbai-400 026 400 050 TAN: MUMA21262D PAN: AADCA2325A APPELLANT RESPONDENT Assessee by Shri Madhur Agarwal, Adv. a/w Shri Mahesh O.Rajora, CA Respondent by Shri Biswanath Das - CITDR Date of hearing : 20/03/2025 Date of pronouncement : 11/04/2025 O R D E…

DCIT(TDS)-1(2), Mumbai vs. House of Anita Dongre Pvt Ltd, Bandra West

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

ITA 5165/MUM/2024[2018-19]Status: DisposedITAT Mumbai11 Apr 2025AY 2018-19

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

Section 201(1)Section 250Section 29

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFOR SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS PADMAVATHY S. ACCOUNTANT MEMBER - A.Y. 2016-17 - A.Y. 2017-18 - A.Y. 2018-19 DCIT(TDS)OSD-1(2), Mumbai vs House of Anita Dongre Pvt Ltd 420, MTNL Building, Cumballa 20/C Pali Village Opp Saisa, Club Off 16th Road, Bandra West, MumbaIi- Hill, Mumbai-400 026 400 050 TAN: MUMA21262D PAN: AADCA2325A APPELLANT RESPONDENT Assessee by Shri Madhur Agarwal, Adv. a/w Shri Mahesh O.Rajora, CA Respondent by Shri Biswanath Das - CITDR Date of hearing : 20/03/2025 Date of pronouncement : 11/04/2025 O R D E…

ACIT Circle- 16 (1), Mumbai vs. M/S Tata Sky Ltd., Mumbai

In the result, revenue’s appeals are dismissed and assessee’s appeals are allowed for statistical purpose

ITA 7451/MUM/2019[2011-12]Status: DisposedITAT Mumbai24 Aug 2021AY 2011-12

Bench: Shri Shamim Yahya (Am) & Shri Pavan Kumar Gadale (Jm)

For Appellant: Shri Jehangir D.MistriFor Respondent: Shri Sanjeev Kashyap
Section 194HSection 36Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Pavan Kumar Gadale (JM) ITA Nos.7451 to 7454 /Mum/2019 (Assessment Years: 2011-12 to 2014-15) ACIT Circle-16(1) Tata Sky Ltd. Room No.439, 4th Floor 3rd Floor, C1, Aaykar Bhawan, M.K.Road Wadia International Centre Vs. Mumbai-400 020 Worli, Mumbai-400 025 PAN/GIR No. AAGCS9294M : (Revenue) (Assessee) & ITA Nos.7337 & 7338/Mum/2019 (Assessment Years: 2013-14 & 2014-15) Tata Sky Ltd. ACIT Circle-16(1) 3rd Floor, C1, Room No.439, 4th Floor Wadia International Centre Aaykar Bhawan, M.K.Road Vs. Worli, Mumbai-400 025 Mumbai…

Tata Sky Limited, Mumbai vs. Asst CIT Range 16 (1), Mumbai

In the result, revenue’s appeals are dismissed and assessee’s appeals are allowed for statistical purpose

ITA 7337/MUM/2019[2013-14]Status: DisposedITAT Mumbai24 Aug 2021AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Pavan Kumar Gadale (Jm)

For Appellant: Shri Jehangir D.MistriFor Respondent: Shri Sanjeev Kashyap
Section 194HSection 36Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Pavan Kumar Gadale (JM) ITA Nos.7451 to 7454 /Mum/2019 (Assessment Years: 2011-12 to 2014-15) ACIT Circle-16(1) Tata Sky Ltd. Room No.439, 4th Floor 3rd Floor, C1, Aaykar Bhawan, M.K.Road Wadia International Centre Vs. Mumbai-400 020 Worli, Mumbai-400 025 PAN/GIR No. AAGCS9294M : (Revenue) (Assessee) & ITA Nos.7337 & 7338/Mum/2019 (Assessment Years: 2013-14 & 2014-15) Tata Sky Ltd. ACIT Circle-16(1) 3rd Floor, C1, Room No.439, 4th Floor Wadia International Centre Aaykar Bhawan, M.K.Road Vs. Worli, Mumbai-400 025 Mumbai…

Tata Sky Ltd., Mumbai vs. A.C.I.T.(TDS) RG.3(1), Mumbai

In the result, the assessee’s appeal is allowed and the Revenue’s appeal stands

ITA 6923/MUM/2012[2009-10]Status: DisposedITAT Mumbai12 Oct 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Sunil M. LalaFor Respondent: Shri R. Manjunatha Swamy
Section 194CSection 194HSection 194JSection 201Section 201(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM I.T.A. Nos.6923 to 6926/Mum/2012 (Assessment Years: 2009-10 to 2012-13) Tata Sky Limited Asst. CIT (TDS), Unit 301 to 305, 3rd Floor, Range 3(1), Windsor, Off. CST Road, Vs. [Now Jt. CIT (OSD)(TDS) Range Kalina, Santacruz (East), 2(3)], Mumbai-400 098 Charni Road, Mumbai – 400 002 PAN/GIR No. AAGCS 9294 M (Assessee) : (Revenue) and I.T.A. Nos.6798, 6799, 6803 & 6804/Mum/2012 (Assessment Years: 2009-10, 2011-12, 2012-13 & 2010-11) ITO, Tata Sky Limited Vs. Mumbai Mumbai-400 098 PAN/GIR No. AAGCS 9294 M (…

ITO 24(2)(4), Mumbai vs. Zaibunissa A Imaratwale, Mumbai

In the result, Revenue’s appeal stands dismissed

ITA 6720/MUM/2012[2008-09]Status: DisposedITAT Mumbai30 Oct 2015AY 2008-09

Bench: Shri Saktijit Dey & Shri Ashwani Taneja

For Appellant: Ms. Asifa KhanFor Respondent: Shri Vachaspati Tripathi
Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA no.6720/Mum./2012 (Assessment Year : 2008–09) Income Tax Officer Ward–24(2)(4), C–13 Prataykshakar Bhawan …….………. Appellant Bandra Kurla Complex Bandra (E), Mumbai 400 051 v/s Smt. Zaibunissa A. Imaratwale 307–C, Silver Coin Building–157 Demonete Lane, Orlam ..…….………. Respondent Malad (W), Mumbai 400 097 PAN – AADPZ0879P Revenue by : Shri Vachaspati Tripathi Assessee by : Ms. Asifa Khan Date of Hearing – 14.10.2015 Date of Order – 30.10.2015 O R D E R PER SAKTIJIT…