CIT v. Shreeram Tech Ltd. (33 Taxmann.com 194)

Deputy Commissioner of Income Tax, CC-2(3), Kolkata, Aayakar Bhawan Poorva vs. Kamlang Saw & Veneer Mills Pvt. Ltd., Assam

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

ITA 225/KOL/2025[2018-19]Status: DisposedITAT Kolkata17 Jul 2025AY 2018-19

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 142(1)Section 143(1)Section 143(2)Section 80Section 80I

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 225/Kol/2025 Assessment Year: 2018-19 DCIT, CC-2(3), Kolkata Vs. Kamlang Saw & Veneer Mills Pvt. Ltd. (PAN: AAACK 7730 L) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 07.07.2025 क" "त"थ Date of Pronouncement/ 18 .07.2025 आदेश उ"घोषणा क" "त"थ For the assessee / Shri Devesh Poddar, Advocate "नधा"रती क" ओर से For the rev…

JCIT(OSD), Cir-3(1)(2), Ahmedabad vs. Reckitt Benckiser Healthcare (India) Ltd, Haryana

In the result, appeal of the Revenue is dismissed

ITA 1225/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2011-12

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri V. Nand Kumar, CIT-DR

Section 115JSection 143(3)Section 2Section 250Section 391Section 45

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 1184/Ahd/2018 (Assessment Year: 2011-12) Reckitt Benckiser Healthcare Vs. Dy. Commissioner of India Private Limited, Income-tax, (Formerly known as Reckitt Circle-3(1)(2), Benckiser Healthcare India Ahmedabad Ltd), Plot No. 48, Institutional Area, Sector 32, Gurgaon-122001, Haryana [PAN : AAACP 9268 J] I.T.A. No. 1225/Ahd/2018 (Assessment Year: 2011-12) Reckitt Benckiser Healthcare Dy. Commissioner of Vs. India Private Limited, Income-tax, (Formerly known as Reckitt Ci…

Reckitt Benckiser Healthcare India Pvt. Ltd., ( Formerly Known As Reckitt Benckiser Healthcare India Ltd., Haryana vs. DCIT, Circle-3(1)(2), Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 1184/AHD/2018[2011-12]Status: FixedITAT Ahmedabad18 Feb 2025AY 2011-12

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri V. Nand Kumar, CIT-DR

Section 115JSection 143(3)Section 2Section 250Section 391Section 45

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 1184/Ahd/2018 (Assessment Year: 2011-12) Reckitt Benckiser Healthcare Vs. Dy. Commissioner of India Private Limited, Income-tax, (Formerly known as Reckitt Circle-3(1)(2), Benckiser Healthcare India Ahmedabad Ltd), Plot No. 48, Institutional Area, Sector 32, Gurgaon-122001, Haryana [PAN : AAACP 9268 J] I.T.A. No. 1225/Ahd/2018 (Assessment Year: 2011-12) Reckitt Benckiser Healthcare Dy. Commissioner of Vs. India Private Limited, Income-tax, (Formerly known as Reckitt Ci…

The ACIT, Circle-5, Ahmedabad vs. M/S. Reckitt Benckiser Healthcare India Ltd., Haryana

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

ITA 1780/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad16 Mar 2022AY 2010-11

Bench: Us, The Revenue Has Raised Following Grounds Of Appeal:- “1. The Ld. Cit(A) Has Erred In Law & On Facts In Deleting The Disallowance Of Rs. 21,56,490/- Made On Account Of Product Registration Expense & Not Considering The Findings Of The Ao. 2. The Ld. Cit(A) Has Erred In Law & On Facts In Deleting The Addition Of Rs.30,08,17,258/- Made On Account Of Reduction Of The Claim U/S. 80Ic Of The Act.

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri Anshu Prakash, CIT-D.R

Section 40Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2009-10 Add CIT, Range-5, M/s. Reckitt Benchiser Ahmedabad Healthcare India Ltd. RB (Appellant) Vs House, Plot No. 48, Institution Area, Sector-32, Gurgaon, Haryana-122001 PAN: AAACP9268J (Respondent) Assessment Year 2010-11 ACIT, M/s. Reckitt Benchiser Cir-5, Healthcare India Ltd. RB Ahmedabad Vs House, (Appellant) Plot No. 48, Institution Area, Sector-32, Gurgaon, Haryana-122001 PAN: AAACP9268J (Respondent) Ass…

The Addl.CIT, Range-5, Ahmedabad vs. M/S. Reckitt Benckiser Healthcare India Ltd., Haryana

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

ITA 1366/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad16 Mar 2022AY 2009-10

Bench: Us, The Revenue Has Raised Following Grounds Of Appeal:- “1. The Ld. Cit(A) Has Erred In Law & On Facts In Deleting The Disallowance Of Rs. 21,56,490/- Made On Account Of Product Registration Expense & Not Considering The Findings Of The Ao. 2. The Ld. Cit(A) Has Erred In Law & On Facts In Deleting The Addition Of Rs.30,08,17,258/- Made On Account Of Reduction Of The Claim U/S. 80Ic Of The Act.

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri Anshu Prakash, CIT-D.R

Section 40Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2009-10 Add CIT, Range-5, M/s. Reckitt Benchiser Ahmedabad Healthcare India Ltd. RB (Appellant) Vs House, Plot No. 48, Institution Area, Sector-32, Gurgaon, Haryana-122001 PAN: AAACP9268J (Respondent) Assessment Year 2010-11 ACIT, M/s. Reckitt Benchiser Cir-5, Healthcare India Ltd. RB Ahmedabad Vs House, (Appellant) Plot No. 48, Institution Area, Sector-32, Gurgaon, Haryana-122001 PAN: AAACP9268J (Respondent) Ass…

Torrent Power Ltd., Ahmedabad vs. The ACIT., Range-8, Ahmedabad

In the result cross objection filed by the assessee is partly allowed for statistical purposes

ITA 776/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad08 Dec 2021AY 2008-09

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Vinod Tanwani, CIT.D.R

Section 143(3)Section 254

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ B’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 1577/Ahd/2015 2006-07 Torrent Power Limited, D.C.I.T.,(OSD) Torrent House, Nr. Circle-8, Dinesh Hall, Off Ashram Ahmedabad. Road, Ahmedabad-380009. PAN: AACCT0294J 2. 776/Ahd/2012 2008-09 Torrent Power Limited, A.C.I.T., Ahmedabad. Range-8, Ahmedabad. PAN: AACCT0294J 3. 738/Ahd/2012 2008-09…

M/S Visaka Industries Limited, Secunderabad vs. Addl.CIT, Range 3, Hyderabad

In the result, appeal of Assessee is partly allowed

ITA 172/HYD/2014[2010-11]Status: DisposedITAT Hyderabad06 Apr 2018AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiahassessment Year: 2010-11 M/S Visaka Industries Vs. Addl. Commissioner Of Limited, Secunderabad. Income Tax, Range-3, Hyderabad. Pan- Aaacv7263K (Appellant) (Respondent) Assessee By : Shri M.V. Anil Kumar Revenue By : Smt. Mini Chandran

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Mini Chandran

Section 80I

…THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER Assessment Year: 2010-11 M/s Visaka Industries vs. Addl. Commissioner of Limited, Secunderabad. Income Tax, Range-3, Hyderabad. PAN- AAACV7263K (Appellant) (Respondent) Assessee by : Shri M.V. Anil Kumar Revenue by : Smt. Mini Chandran Date of hearing : 02-04-2018 Date of pronouncement : 06-04-2018 ORDER PER SHRI B. RAMAKOTAIAH, AM: This is an appeal by Assessee against the order of Ld. CIT(A)-IV, Hyderabad dated 28-11-2013. 2. Condonation: The appeal was f…

CIT v. Shreeram Tech Ltd.

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