CIT v. Smifs Securities Ltd.

87 Taxmann.com 82High Court2017#3116 most cited

What is CIT v. Smifs Securities Ltd. authority for?

Depreciation is allowable on goodwill as an intangible asset under Section 32(1)(ii) when it arises from a scheme of amalgamation or similar corporate restructuring.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Also referred to as

CIT v. Smifs Securities Ltd · 87 Taxmann.com 82 · Section 32(1)(ii) · depreciation on goodwill · intangible asset · scheme of arrangement · amalgamation · transferee company · resulting company · Gujarat High Court

Sections most often in play

Section 43(1)Section 43(6)Section 142(1)Section 1961Section 2(1B)Section 32(1)(ii)Section 115JBSection 143(2)

Issues it is cited on

goodwill arising on amalgamationsection 43(6)(c)section 14(2)transferee companysection 43(6)section 55(2)transferor companydepreciation on goodwillsection 49section 100scheme of arrangementresulting company

Judgments citing CIT v. Smifs Securities Ltd.

M/S Sun Edison Solar Power India Pvt Ltd, Chennai vs. ITO, Corporate Ward - 6 (3), Chennai

In the result, the appeals filed by the assessee for the assessment years 2013-14, 2014-15 and 2015-16 are allowed and the appeal filed by the Revenue for the assessment year 2015-16 is dismissed

ITA 2164/CHNY/2019[2014-15]Status: DisposedITAT Chennai12 Apr 2023AY 2014-15

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

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 32(1)

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member I.T.A. Nos.1520/Chny/2018, 2164/Chny/2019 & 570/Chny/2020 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. SunEdison Solar Power Vs. The Deputy Commissioner of India Pvt. Ltd., Flat No. 6J, Century Income Tax, Corporate Circle 6(2)/ Plaza, 560-562, Anna Salai, ITO, Corporate Ward 6(3)/ Teynampet, Chennai 600 018. DCIT, Corporate Circle 6(3), Chennai. [PAN:AASCS6905K…

M/S Sun Edison Solar Power India Pvt Ltd, Chennai vs. DCIT Corporate Circle 6 (2), Chennai

In the result, the appeals filed by the assessee for the assessment years 2013-14, 2014-15 and 2015-16 are allowed and the appeal filed by the Revenue for the assessment year 2015-16 is dismissed

ITA 1520/CHNY/2018[2013-14]Status: DisposedITAT Chennai12 Apr 2023AY 2013-14

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

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 32(1)

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member I.T.A. Nos.1520/Chny/2018, 2164/Chny/2019 & 570/Chny/2020 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. SunEdison Solar Power Vs. The Deputy Commissioner of India Pvt. Ltd., Flat No. 6J, Century Income Tax, Corporate Circle 6(2)/ Plaza, 560-562, Anna Salai, ITO, Corporate Ward 6(3)/ Teynampet, Chennai 600 018. DCIT, Corporate Circle 6(3), Chennai. [PAN:AASCS6905K…

Vertiv Energy Pvt. Ltd( Formerly Known As Emerson Network Power India Pvt. Ltd, Mumbai vs. Pr. CIT -1, Thane

ITA 790/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Feb 2023AY 2018-19

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble & & Vertiv Energy Private Limited V. Pcit-1 (Formerly Known As Emerson B Wing Ashar It Park, 6Th Floor Road No. 16Z Wagle Industrial Estate Network Power India Pvt. Ltd) Thane (W) - 400604 Plot No. 20, Road No. 19 Wagle Ind. Estate, Thane (W)-400604. Pan: Aaact4033H (Appellant) (Respondent) Assessee Represented By : Dhanesh Bafna, Chandni Shah & Riddhi Maru Department Represented By : Shri Nimesh Yadav

Section 143(3)Section 263Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER & & Vertiv Energy Private Limited v. PCIT-1 (formerly known as Emerson B Wing Ashar IT Park, 6th Floor Road No. 16Z Wagle Industrial Estate Network Power India Pvt. Ltd) Thane (W) - 400604 Plot No. 20, Road No. 19 Wagle Ind. Estate, Thane (W)-400604. PAN: AAACT4033H (Appellant) (Respondent) Assessee Represented by : Dhanesh Bafna, Chandni Shah & Riddhi Maru Department Represented by : Shri Nimesh Yadav Date of Hearing : 01.12.2022 Date of Pronounceme…

Vertiv Energy Pvt. Ltd (Formerly Known As Emerson Network Power (India) P. Ltd., Thane (W) vs. Pr. Comm of Income Tax -1, Thane

ITA 789/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Feb 2023AY 2017-18

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble & & Vertiv Energy Private Limited V. Pcit-1 (Formerly Known As Emerson B Wing Ashar It Park, 6Th Floor Road No. 16Z Wagle Industrial Estate Network Power India Pvt. Ltd) Thane (W) - 400604 Plot No. 20, Road No. 19 Wagle Ind. Estate, Thane (W)-400604. Pan: Aaact4033H (Appellant) (Respondent) Assessee Represented By : Dhanesh Bafna, Chandni Shah & Riddhi Maru Department Represented By : Shri Nimesh Yadav

Section 143(3)Section 263Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER & & Vertiv Energy Private Limited v. PCIT-1 (formerly known as Emerson B Wing Ashar IT Park, 6th Floor Road No. 16Z Wagle Industrial Estate Network Power India Pvt. Ltd) Thane (W) - 400604 Plot No. 20, Road No. 19 Wagle Ind. Estate, Thane (W)-400604. PAN: AAACT4033H (Appellant) (Respondent) Assessee Represented by : Dhanesh Bafna, Chandni Shah & Riddhi Maru Department Represented by : Shri Nimesh Yadav Date of Hearing : 01.12.2022 Date of Pronounceme…

M/S. Vertiv Energy Pvt. Ltd(Formerly Known As Emerson Network Power India Pvt. Ltd, Mumbai vs. Pr. CIT -1, Thane

ITA 788/MUM/2022[2016-17]Status: DisposedITAT Mumbai20 Feb 2023AY 2016-17

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble & & Vertiv Energy Private Limited V. Pcit-1 (Formerly Known As Emerson B Wing Ashar It Park, 6Th Floor Road No. 16Z Wagle Industrial Estate Network Power India Pvt. Ltd) Thane (W) - 400604 Plot No. 20, Road No. 19 Wagle Ind. Estate, Thane (W)-400604. Pan: Aaact4033H (Appellant) (Respondent) Assessee Represented By : Dhanesh Bafna, Chandni Shah & Riddhi Maru Department Represented By : Shri Nimesh Yadav

Section 143(3)Section 263Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER & & Vertiv Energy Private Limited v. PCIT-1 (formerly known as Emerson B Wing Ashar IT Park, 6th Floor Road No. 16Z Wagle Industrial Estate Network Power India Pvt. Ltd) Thane (W) - 400604 Plot No. 20, Road No. 19 Wagle Ind. Estate, Thane (W)-400604. PAN: AAACT4033H (Appellant) (Respondent) Assessee Represented by : Dhanesh Bafna, Chandni Shah & Riddhi Maru Department Represented by : Shri Nimesh Yadav Date of Hearing : 01.12.2022 Date of Pronounceme…

Aculife Healthcare Pvt. Ltd, Ahmedabad vs. The DCIT Circle-1(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 305/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad14 Oct 2022AY 2016-17
For Appellant: Shri Hemanshu C. Shah, A.RFor Respondent: Shri James Kurian, CIT-D.R
Section 263

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 304 & 305/Ahd/2020 Assessment Year 2015-16 & 2016-17 Aculife Healthcare Pvt. DCIT, Ltd. B-505, Commerce Circle 1(1)(1), House-5 Prahladnagar Vs Ahmedabad Corporate S.G. High Way, (Respondent) Ahmedabad-380051 PAN: AAMCA8542G (Appellant) Assessee by: Shri Hemanshu C. Shah, A.R. & Shri S.N. Soparkar, Sr. A.R. Revenue by: Shri James Kurian, CIT-D.R. Date of hearing : 26-07-2022 Date of pronouncement : 14-10-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDIC…

Aculife Healthcare Pvt. Ltd, Ahmedabad vs. The DCIT Circle-1(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 304/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad14 Oct 2022AY 2015-16
For Appellant: Shri Hemanshu C. Shah, A.RFor Respondent: Shri James Kurian, CIT-D.R
Section 263

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 304 & 305/Ahd/2020 Assessment Year 2015-16 & 2016-17 Aculife Healthcare Pvt. DCIT, Ltd. B-505, Commerce Circle 1(1)(1), House-5 Prahladnagar Vs Ahmedabad Corporate S.G. High Way, (Respondent) Ahmedabad-380051 PAN: AAMCA8542G (Appellant) Assessee by: Shri Hemanshu C. Shah, A.R. & Shri S.N. Soparkar, Sr. A.R. Revenue by: Shri James Kurian, CIT-D.R. Date of hearing : 26-07-2022 Date of pronouncement : 14-10-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDIC…

Carolina Food and Industries Private Limited, Kolkata vs. DCIT, Circle - 10(1), Kolkata

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2625/KOL/2018[2015-16]Status: DisposedITAT Kolkata09 Sept 2022AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 32

…ITA No. 2625/KOL/2018 Assessment Year : 2015-2016 Carolina Food And Industries Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 2625/KOL/2018 Assessment Year: 2015-2016 Carolina Food And Industries Pvt. Limited........................................Appellant B-391, Lake Gardens, Kolkata-700045 [PAN: AACCC5093L] -Vs.- DeputyCommissioner of Income Tax,................................................Respondent Circle-10(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appea…

The DCIT, Circle-1, Bharuch vs. M/S. Gujarat Narmada Valley Fertilizers & Chemicals Ltd., Bharuch

In the result, this ground of appeal is also dismissed

ITA 432/SRT/2018[2012-13]Status: DisposedITAT Surat22 Aug 2022AY 2012-13

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.431/Srt/2018 (Ay 2007-08) & (Hearing In Virtual Court) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Bharuch, Fertilizers & Chemicals Vs Above Bank Of Baroda, Ltd. Station Road, Bharuch- P.O. Narmada Nagar, 320001 Dist. Bharuch-392015 Pan : Aaacg 8372 Q अपीलाथ"/Appellant ""यथ" /Respondent आ.अ.सं./Ita No.432/Srt/2018 & ""या"ेप/C.O. No.12/Srt/2021 [A/O Ita No.432/Srt/2018] (Ay 2012-13) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Fertilizers & Chemicals Ltd. Vs Bharuch, Above Bank Of P.O. Narmada Nagar, Dist. Baroda, Station Road, Bharuch-392015 Pan : Aaacg 8372 Q Bharuch-320001 अपीलाथ"/Appellant ""यथ" /Respondent/Co- Objector

Section 143(3)Section 254(1)

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.431/SRT/2018 (AY 2007-08) & (Hearing in Virtual Court) Deputy Commissioner of Gujarat Narmada Valley Income-tax, Circle-1 Bharuch, Fertilizers & Chemicals Vs Above Bank of Baroda, Ltd. Station Road, Bharuch- P.O. Narmada Nagar, 320001 Dist. Bharuch-392015 PAN : AAACG 8372 Q अपीलाथ"/Appellant ""यथ" /Respondent आ.अ.सं./ITA No.432/SRT/2018 & ""या"ेप/C.O. No.12/SRT/2021 [a/o ITA No.432/SRT/2018] (AY 2012-13) Deputy Commissione…

The DCIT, Circle-1, Bharuch vs. M/S. Gujarat Narmada Valley Fertilizers & Chemicals Ltd., Bharuch

In the result, this ground of appeal is also dismissed

ITA 431/SRT/2018[2007-08]Status: DisposedITAT Surat22 Aug 2022AY 2007-08

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.431/Srt/2018 (Ay 2007-08) & (Hearing In Virtual Court) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Bharuch, Fertilizers & Chemicals Vs Above Bank Of Baroda, Ltd. Station Road, Bharuch- P.O. Narmada Nagar, 320001 Dist. Bharuch-392015 Pan : Aaacg 8372 Q अपीलाथ"/Appellant ""यथ" /Respondent आ.अ.सं./Ita No.432/Srt/2018 & ""या"ेप/C.O. No.12/Srt/2021 [A/O Ita No.432/Srt/2018] (Ay 2012-13) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Fertilizers & Chemicals Ltd. Vs Bharuch, Above Bank Of P.O. Narmada Nagar, Dist. Baroda, Station Road, Bharuch-392015 Pan : Aaacg 8372 Q Bharuch-320001 अपीलाथ"/Appellant ""यथ" /Respondent/Co- Objector

Section 143(3)Section 254(1)

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.431/SRT/2018 (AY 2007-08) & (Hearing in Virtual Court) Deputy Commissioner of Gujarat Narmada Valley Income-tax, Circle-1 Bharuch, Fertilizers & Chemicals Vs Above Bank of Baroda, Ltd. Station Road, Bharuch- P.O. Narmada Nagar, 320001 Dist. Bharuch-392015 PAN : AAACG 8372 Q अपीलाथ"/Appellant ""यथ" /Respondent आ.अ.सं./ITA No.432/SRT/2018 & ""या"ेप/C.O. No.12/SRT/2021 [a/o ITA No.432/SRT/2018] (AY 2012-13) Deputy Commissione…

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. Dabur India Ltd., New Delhi vs. Addl.CIT, New Delhi

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 6525/DEL/2014[2008-09]Status: DisposedITAT Delhi18 Feb 2021AY 2008-09

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Anupam Kant Garg, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80GSection 80ISection 92CSection 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-2 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.3241 & 6525/Del/2014 Assessment Years: 2007-08 & 2008-09 Dabur India Ltd., Vs Addl. CIT, Punjabi Bhawan, 4th Floor, Range-10, 10, Rouse Avenue, New Delhi. New Delhi. PAN : AAACD0474C ITA Nos.3114 & 6256/Del/2014 Assessment Years: 2007-08 & 2008-09 Addl. CIT, Vs. Dabur India Ltd., Punjabi Bhawan, 4th Floor, Range-10, New Delhi. 10, Rouse Avenue, New Delhi. PAN : AAACD0474C (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Advocate, Shri Rohit Jain,…

DCIT, New Delhi vs. M/S. Dabur India Ltd., New Delhi

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 6256/DEL/2014[2008-09]Status: DisposedITAT Delhi18 Feb 2021AY 2008-09

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Anupam Kant Garg, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80GSection 80ISection 92CSection 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-2 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.3241 & 6525/Del/2014 Assessment Years: 2007-08 & 2008-09 Dabur India Ltd., Vs Addl. CIT, Punjabi Bhawan, 4th Floor, Range-10, 10, Rouse Avenue, New Delhi. New Delhi. PAN : AAACD0474C ITA Nos.3114 & 6256/Del/2014 Assessment Years: 2007-08 & 2008-09 Addl. CIT, Vs. Dabur India Ltd., Punjabi Bhawan, 4th Floor, Range-10, New Delhi. 10, Rouse Avenue, New Delhi. PAN : AAACD0474C (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Advocate, Shri Rohit Jain,…

M/S. Dabur India Ltd., New Delhi vs. Addl.CIT, New Delhi

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 3241/DEL/2014[2007-08]Status: DisposedITAT Delhi18 Feb 2021AY 2007-08

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Anupam Kant Garg, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80GSection 80ISection 92CSection 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-2 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.3241 & 6525/Del/2014 Assessment Years: 2007-08 & 2008-09 Dabur India Ltd., Vs Addl. CIT, Punjabi Bhawan, 4th Floor, Range-10, 10, Rouse Avenue, New Delhi. New Delhi. PAN : AAACD0474C ITA Nos.3114 & 6256/Del/2014 Assessment Years: 2007-08 & 2008-09 Addl. CIT, Vs. Dabur India Ltd., Punjabi Bhawan, 4th Floor, Range-10, New Delhi. 10, Rouse Avenue, New Delhi. PAN : AAACD0474C (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Advocate, Shri Rohit Jain,…

DCIT, New Delhi vs. M/S. Dabur India Ltd., New Delhi

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 3114/DEL/2014[2007-08]Status: DisposedITAT Delhi18 Feb 2021AY 2007-08

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Anupam Kant Garg, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80GSection 80ISection 92CSection 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-2 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.3241 & 6525/Del/2014 Assessment Years: 2007-08 & 2008-09 Dabur India Ltd., Vs Addl. CIT, Punjabi Bhawan, 4th Floor, Range-10, 10, Rouse Avenue, New Delhi. New Delhi. PAN : AAACD0474C ITA Nos.3114 & 6256/Del/2014 Assessment Years: 2007-08 & 2008-09 Addl. CIT, Vs. Dabur India Ltd., Punjabi Bhawan, 4th Floor, Range-10, New Delhi. 10, Rouse Avenue, New Delhi. PAN : AAACD0474C (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Advocate, Shri Rohit Jain,…

Inox Leisure Ltd., Baroda vs. ACIT, Circle-1(1)(2), Baroda

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1924/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad27 Jan 2021AY 2013-14
For Appellant: Shri S.N. Soparkar, Sr. A.RFor Respondent: Shri L.P. Jain, Sr. D.R
Section 115JSection 143(2)Section 143(3)Section 391

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (Through Virtual Court) Before: Shri Rajpal Yadav, Vice President And Shri Amarjit Singh, Accountant Member ITA Nos. 1924 & 1925/Ahd/2018 Assessment Year 2013-14 & 2014-15 Inox Leisure Ltd., The ACIT, 2nd Floor, ABS Towers, Circle-1(1)(2), Old Padra Road, Vs Vadodara Vadoara (Respondent) PAN: AAACI6063J (Appellant) Revenue by: Shri L.P. Jain, Sr. D.R. Assessee by: Shri S.N. Soparkar, Sr. A.R. And Shri Parin Shah, A.R. Date of hearing : 04-01-2021 Date of pronouncement : 27-01-2021 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- These two a…

L, Oreal India Pvt. Ltd., Mumbai vs. DCIT, Circle 7 (1)(2), Mumbai

In the result, this ground of appeal allowed for statistical purpose

ITA 7204/MUM/2019[2015-16]Status: DisposedITAT Mumbai27 Jul 2020AY 2015-16

Bench: Shri R.C. Sharma & Shri Pawan Singhl‟Oreal India Pvt. Ltd. Dcit Circle-7(1)(2) A-Wing, 8Th Floor, Marathon Aayakar Bhavan, Futurex, N.M. Joshi Marg, M.K. Road, Lower Parel, Mumbai-400013. Mumbai-400020. Vs. Pan: Aaacl0738K Appellant Respondent Appellant By : Shri Neeraj Seth (Ar) Respondent By : Shri Anand Mohan (Cit-Dr) Date Of Hearing : 03.07.2020 Date Of Pronouncement : 27 .07.2020 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri Neeraj Seth (AR)For Respondent: Shri Anand Mohan (CIT-DR)
Section 143(3)Section 254(1)Section 4Section 92Section 92BSection 92C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER L‟Oreal India Pvt. Ltd. DCIT Circle-7(1)(2) A-Wing, 8th Floor, Marathon Aayakar Bhavan, Futurex, N.M. Joshi Marg, M.K. Road, Lower Parel, Mumbai-400013. Mumbai-400020. Vs. PAN: AAACL0738K Appellant Respondent Appellant by : Shri Neeraj Seth (AR) Respondent by : Shri Anand Mohan (CIT-DR) Date of Hearing : 03.07.2020 Date of Pronouncement : 27 .07.2020 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is directed agains…

The ACIT, Mehsana Circle, Mehsana vs. M/S. Neptune Industries Ltd., Mehsana

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

ITA 2701/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad30 Jul 2019AY 2008-09

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.2701/Ahd/2011 "नधा"रण वष"/Asstt. Year: 2008-2009 A.C.I.T., M/S.Neptune Industries Ltd. Mehsana Circle, Vs. Gidc Estate, Phase-Ii, Mehsana. Dediyasan, Mehsana. Pan : Aabcn4995M

For Appellant: Shri S.N. Divatia, A.R
Section 47Section 49A(2)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.2701/AHD/2011 "नधा"रण वष"/Asstt. Year: 2008-2009 A.C.I.T., M/s.Neptune Industries Ltd. Mehsana Circle, Vs. GIDC Estate, Phase-II, Mehsana. Dediyasan, Mehsana. PAN : AABCN4995M (Applicant) (Respondent) : Revenue by Shri S.K. Dev, Sr.D.R Assessee by : Shri S.N. Divatia, A.R सुनवाई क" तार"ख/Date of Hearing : 17/07/2019 घोषणा क" तार"ख /Date of Pronouncement: 30/07/2019 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEM…