What is CIT v. Sun Pharmaceutical Industries Ltd. authority for?

Form 3CL is a mere report for intimation of the approval of an R&D facility and is not intended for the approval or quantification of expenditure. This is supported by Rule 6(7A) of the Income Tax Rules and amendments to Section 35(3) of the Income Tax Act.

How many judgments cite CIT v. Sun Pharmaceutical Industries Ltd.?

34 judgments on BharatTax cite CIT v. Sun Pharmaceutical Industries Ltd. (250 Taxmann 270), spanning 2018 to 2025.

Which sections of the Income Tax Act does CIT v. Sun Pharmaceutical Industries Ltd. come up under?

It is most often cited in judgments turning on Section 35(2AB), Section 14A, Section 35(3), Section 143(3), Section 147, Section 148.

CIT v. Sun Pharmaceutical Industries Ltd. (250 Taxmann 270)

Flamingo Pharmaceuticals Ltd, Sion Trombay Road Chembur vs. DCIT Circle-14(1)(2), Mumbai, Aaykar Bhavan, M.K. Road

In the result, the appeal of the assessee is allowed

ITA 4952/MUM/2025[2012-13]Status: DisposedITAT Mumbai17 Dec 2025AY 2012-13

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Ravindra Poojary,ARFor Respondent: Ms. Kavitha Kaushik, (Sr.DR)

Section 143(3)Section 35

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4952/MUM/2025 (A.Y. 2012-13) M/s Flamingo Pharmaceuticals v/s. Deputy Commissioner of Ltd. 7/1, Corporate Park, Sion Trombay Road, Chembur, Mumbai – 400 071, Maharashtra बनाम Income Tax, Circle 14(1)(2), Aaykar Bhavan, M.K. Road, Mumbai 400 020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACF4211B Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Ravindra Poojary,AR Respondent by : Ms. Kavitha Kaushik, (Sr.DR) Date of Hearing 30.10.202…

Nitta Gelatin India Limited, Kochi vs. Corporate Circle 2(1), Kochi

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

ITA 804/COCH/2025[2012-13]Status: DisposedITAT Cochin19 Nov 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2012-13 Nitta Gelatin India Ltd. .......... Appellant 50/1002, Sbt Avenue, Panampilly Nagar Kochi 682036 [Pan: Aabck1582H] Vs. Acit, Corporate Circle- 2(1), Kochi ......... Respondent Assessee By: Shri K. Gopi, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 07.11.2025 Date Of Pronouncement: 19.11.2025

For Appellant: Shri K. Gopi, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 148Section 35Section 35(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI MANU KUMAR GIRI, JM Assessment Year: 2012-13 Nitta Gelatin India Ltd. .......... Appellant 50/1002, SBT Avenue, Panampilly Nagar Kochi 682036 [PAN: AABCK1582H] vs. ACIT, Corporate Circle- 2(1), Kochi ......... Respondent Assessee by: Shri K. Gopi, CA Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 07.11.2025 Date of Pronouncement: 19.11.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi (NFAC) dated 13.08.2025 for As…

Pharmanza Herbal Private Limited, Dharmaj vs. The Principal Commissioner of Income Tax, Vadodara-1, Vaodara

ITA 749/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad08 Oct 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Alpesh Parmar, CIT DR

Section 143(3)Section 263Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.749/Ahd/2024 (Assessment Year: 2018-19) Pharmanza Herbal Pvt. Ltd., Vs. The Principal Commissioner Ranchood Krupa, Petlad Anand, of Income Tax, Dharmaj, Dist: Anand, Vadodara-1, Gujarat-388430 Vadodara [PAN No.AADCP3692H] (Appellant) .. (Respondent) Appellant by : Shri Biren Shah, AR Respondent by: Shri Alpesh Parmar, CIT DR 16.07.2025 Date of Hearing Date of Pronouncement 08.10.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by…

Crest Speciality Resins Private Limited, Kheda, Gujarat vs. Deputy Commissioner of Income Tax, Circle 1(1)(2), Ahmedabad (Now DCIT, Circle 1(1)(1), Ahmedabad), Gujarat

In the result, the appeal of the assessee is allowed for both the years under consideration

ITA 1583/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad15 May 2025AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri B. P. Srivastava, Sr. D.R

Section 250Section 35Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1583&1585/Ahd/2024 (Assessment Years: 2015-16 & 2016-17) Crest Speciality Resins Pvt. Ltd., Vs. Assistant Commissioner of Survey No. 609, Village Kheda, Income Tax, Gujarat-378560 Circle-1(1)(2), Ahmedabad (Now Deputy Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad [PAN No.AAACC6333R] (Appellant) .. (Respondent) Appellant by : Ms. Amrin Pathan, A.R Respondent by: Shri B. P. Srivastava, Sr. D.R. 26.02.2025 Date of Hearing Date of Pronouncement 15.05…

Carborundum Universal Limited, Chennai vs. ACIT Ltu-1, Chennai

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

ITA 2868/CHNY/2024[2018-19]Status: DisposedITAT Chennai05 May 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr.R.Vijayaraghavan, AdvocateFor Respondent: Mrs.Samantha Mullamudi

Section 115JSection 14ASection 8D(2)(ii)

…आयकर अपीलीय अिधकरण,‘ए ’"ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं"ीअिमताभ शु#ा, लेखा सद"य के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.2865, 2866, 2867 & 2868/Chny/2024 (िनधा"रणवष" / Assessment Years: 2010-11, 2014-15, 2016-17 & 2018-19) M/s. Carborundum Universal Vs The Assistant Commissioner Limited, of Income-tax, No. 43, VI Floor, Parry House Moore Large Taxpayer Unit-1, Street,Chennai GPO Parrys, – 600 001. Chennai. PAN : AAACC-2474-P (अपीलाथ"/Appellant) (""यथ"/Respondent) अप…

Carborundum Universal Limited, Chennai vs. ACIT Ltu-1, Chennai

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

ITA 2867/CHNY/2024[2016-17]Status: DisposedITAT Chennai05 May 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr.R.Vijayaraghavan, AdvocateFor Respondent: Mrs.Samantha Mullamudi

Section 115JSection 14ASection 8D(2)(ii)

…आयकर अपीलीय अिधकरण,‘ए ’"ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं"ीअिमताभ शु#ा, लेखा सद"य के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.2865, 2866, 2867 & 2868/Chny/2024 (िनधा"रणवष" / Assessment Years: 2010-11, 2014-15, 2016-17 & 2018-19) M/s. Carborundum Universal Vs The Assistant Commissioner Limited, of Income-tax, No. 43, VI Floor, Parry House Moore Large Taxpayer Unit-1, Street,Chennai GPO Parrys, – 600 001. Chennai. PAN : AAACC-2474-P (अपीलाथ"/Appellant) (""यथ"/Respondent) अप…

Carborundum Universal Limited, Chennai vs. ACIT Ltu-1, Chennai

ITA 2866/CHNY/2024[2014-15]Status: DisposedITAT Chennai05 May 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकरअपीलसं./I.T.A.Nos.2865, 2866, 2867 & 2868/Chny/2024 (निर्धारणवर्ष / Assessment Years: 2010-11, 2014-15, 2016-17 & 2018-19) M/S. Carborundum Universal Vs The Assistant Commissioner Of Income-Tax, Limited, No. 43, Vi Floor, Parry House Moore Street,Chennai Gpo Parrys, – 600 001. Pan: Aaacc-2474-P (अपीलार्थी/Appellant) Large Taxpayer Unit-1, Chennai. (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/ Appellant By : Mr.R.Vijayaraghavan, Advocate प्रत्यर्थीकीओरसे/Respondent By : Mrs.Samantha Mullamudi, Addl.Cit सुनवाईकी तारीख/Date Of Hearing : 27.03.2025 घोषणाकीतारीख / Date Of Pronouncement : 05.05.2025 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac), Delhi [Cit(A)]All Dated10.09.2024 For Assessment Years 2010-11, 2014-15, 2016-17 & 2018-19.Since The Facts & Issues Are Common In These Appeals, They Are Heard Together & Disposed Off By This Common Order.

For Appellant: Mr.R.Vijayaraghavan, AdvocateFor Respondent: Mrs.Samantha Mullamudi

Section 115JSection 14ASection 8D(2)(ii)

…आयकर अपीलीय अधिकरण, 'ए 'न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवंश्रीअमित_भ शुक्ल लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.2865, 2866, 2867 & 2868/Chny/2024 (निर्धारणवर्ष / Assessment Years: 2010-11, 2014-15, 2016-17 & 2018-19) M/s. Carborundum Universal Vs The Assistant Commissioner of Income-tax, Limited, No. 43, VI Floor, Parry House Moore Street,Chennai GPO Parrys, – 600 001. PAN: AAACC-2474-P (अपीलार्थी/Appellant) Large Taxpayer Unit-1, Chennai. (प्रत…

Carborundum Universal Limited, Chennai vs. ACIT Ltu-1, Chennai

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

ITA 2865/CHNY/2024[2010-11]Status: DisposedITAT Chennai05 May 2025AY 2010-11

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr.R.Vijayaraghavan, AdvocateFor Respondent: Mrs.Samantha Mullamudi

Section 115JSection 14ASection 8D(2)(ii)

…आयकर अपीलीय अिधकरण,‘ए ’"ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं"ीअिमताभ शु#ा, लेखा सद"य के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.2865, 2866, 2867 & 2868/Chny/2024 (िनधा"रणवष" / Assessment Years: 2010-11, 2014-15, 2016-17 & 2018-19) M/s. Carborundum Universal Vs The Assistant Commissioner Limited, of Income-tax, No. 43, VI Floor, Parry House Moore Large Taxpayer Unit-1, Street,Chennai GPO Parrys, – 600 001. Chennai. PAN : AAACC-2474-P (अपीलाथ"/Appellant) (""यथ"/Respondent) अप…

Assistant Commissioner of Income Tax Ltu Circle 1 Chennai, Chennai vs. E I D Parry India Limited, Chennai

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

ITA 3251/CHNY/2024[2012-13]Status: DisposedITAT Chennai21 Apr 2025AY 2012-13

Bench: Shri George George Kand Shri S.R. Raghunathait(Tp)A. Nos.:105, 106, 107/Chny/2024 & Ita No.3113/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. E.I.D. Parry India Ltd., The Deputy Commissioner Of No. 234, Dare House, Nsc Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [Pan: Aaace-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri A. Sasikumar, CIT

Section 143(1)Section 143(2)Section 250Section 92BSection 92C

…आयकर अपीलीय अिधकरण, ‘डी ’ "यायपीठ, चे" IN THE INCOME TAX APPELLATE TRIBUNAL‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER IT(TP)A. Nos.:105, 106, 107/Chny/2024 & ITA No.3113/CHNY/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/s. E.I.D. Parry India Ltd., The Deputy Commissioner of No. 234, Dare House, NSC Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [PAN: AAACE-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) I.T.A. No. 3251…

M/S. Eid Parry India Ltd., Chennai vs. DCIT, Ltu-1, Chennai

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

ITA 3113/CHNY/2024[2014-15]Status: DisposedITAT Chennai21 Apr 2025AY 2014-15

Bench: Shri George George Kand Shri S.R. Raghunathait(Tp)A. Nos.:105, 106, 107/Chny/2024 & Ita No.3113/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. E.I.D. Parry India Ltd., The Deputy Commissioner Of No. 234, Dare House, Nsc Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [Pan: Aaace-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri A. Sasikumar, CIT

Section 143(1)Section 143(2)Section 250Section 92BSection 92C

…आयकर अपीलीय अिधकरण, ‘डी ’ "यायपीठ, चे" IN THE INCOME TAX APPELLATE TRIBUNAL‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER IT(TP)A. Nos.:105, 106, 107/Chny/2024 & ITA No.3113/CHNY/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/s. E.I.D. Parry India Ltd., The Deputy Commissioner of No. 234, Dare House, NSC Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [PAN: AAACE-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) I.T.A. No. 3251…

Sundaram Fasteners Limited, Chennai vs. DCIT Corporate Circle 6(2), Chennai

In the result, appeal filed by the assessee is partly allowed for

ITA 3236/CHNY/2017[2013-14]Status: DisposedITAT Chennai26 Jul 2024AY 2013-14

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.3236/Chny/2017 िनधा"रण वष"/Assessment Year: 2013-14 V. M/S.Sundram Fasteners Ltd., The Dcit, 98-A, 7Th Floor, Corporate Circle-6(2), Dr.Radhakrishnan Salai, Chennai. Mylapore, Chennai-600 004. [Pan: Aaacs 8779 D] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vikaram VijayaraghavanFor Respondent: Shri A. Sasikumar, CIT

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3236/Chny/2017 िनधा"रण वष"/Assessment Year: 2013-14 v. M/s.Sundram Fasteners Ltd., The DCIT, 98-A, 7th Floor, Corporate Circle-6(2), Dr.Radhakrishnan Salai, Chennai. Mylapore, Chennai-600 004. [PAN: AAACS 8779 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri Vikaram Vijayaraghavan, Advocate ""यथ" क" ओर से /R…

Ind Swift Laboratories Ltd., Chandigarh vs. DCIT, Circle 1(1), Chandigarh

In the result, the appeal is allowed, as indicated

ITA 350/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh04 Jun 2024AY 2017-18

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri T.N.Singla, C.AFor Respondent: Shri Rohit Sharma, CIT-DR

Section 250Section 35Section 35(1)Section 35(1)(i)Section 35(2)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 350/CHD/2023 "नधा"रण वष" / Assessment Year : 2017-18 Ind Swift Laboratories Ltd., The DCIT, बनाम 850, NAC, Mani Majra, Circle 1(1), VS Chandigarh. Chandigarh. "थायी लेखा सं./PAN /TAN No: AAACI6306G अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri T.N.Singla, C.A. राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR तार"ख/Date of Hearing : 08.05.2024 उदघोषणा क" तार"…

Hamilton Housewares Private Limited, Daman & Diu vs. Pr. Commissioner of Income Tax, Valsad

In the result, appeal filed by the assessee is allowed

ITA 163/SRT/2022[2017-18]Status: DisposedITAT Surat31 May 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.163/Srt/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Hearing) Hamilton Houseware Pvt. Ltd., Vs. The Pcit, Valsad. Plot No.49/50, Danydyog Industrial Estate, Piparia 396230, Dadra & Nagar Haveli. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcd1683Q

Section 115JSection 143(3)Section 263Section 35Section 80GSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.163/SRT/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Hearing) Hamilton Houseware Pvt. Ltd., Vs. The PCIT, Valsad. Plot No.49/50, Danydyog Industrial Estate, Piparia 396230, Dadra and Nagar Haveli. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCD1683Q Appellant by Shri A. Gopalkrishnan Aiyer, CA Respondent by Shri Ashok B. Koli, CIT(DR) 15/05/2023 Date of Hearing Date of Pronouncement 31/05/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: By way of this appeal, t…

M/S. Micro Labs Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Ltu, Bangalore

In the result, the appeal by the assessee is allowed

ITA 4/BANG/2014[2010-11]Status: DisposedITAT Bangalore04 Jan 2023AY 2010-11

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2010-11

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Smt. Nisha Padma, Addl. CIT(DR)(ITAT), Bengaluru

Section 115JSection 14ASection 35Section 35(2)(AB)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2010-11 M/s. Micro Labs Limited, Vs. The Assistant Commissioner 27, K.C.N. Towers, of Income Tax, LTU, Race Course Road, Bangalore. Bangalore. PAN: AABCM 2131N APPELLANT RESPONDENT Appellant by : Shri S. Parthasarathi, Advocate Respondent by : Smt. Nisha Padma, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 22.12.2022 Date of Pronouncement : 04.01.2023 O R D E R Per Padmavathy S., Accountant Member This appeal of the assessee arises out of the dir…

ACIT- Circle-6(2)(1), Mumbai vs. Cg Power & Industrial Solution Ltd. (Formerly Known As Crompton Greaves Ltd.), Mumbai

In the result, the appeal filed by the assessee is treated as allowed and the appeal of the revenue is dismissed

ITA 2955/MUM/2018[2010-11]Status: DisposedITAT Mumbai25 Nov 2022AY 2010-11

Section 14Section 14ASection 35Section 80I

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 2955/Mum/2018 (A.Y. 2010-11) Vs. M/s. CG Power & ACIT, Circle 6(2)(1) Room No. 504 Industrial Solution Ltd. 5th Floor, Aayakar (formerly known as Bhavan, M.K. Road Crompton Greaves Ltd.) Mumbai-400 020. Dr. Annie Besant Road Worli, Mumbai-400 030. (Appellant) (Respondent) I.T.A. No. 3335/Mum/2018 (A.Y. 2010-11) Vs. ACIT, Circle 6(2)(1) M/s. CG Power & Industrial Solution Ltd. Room No. 504 (formerly known as 5th Floor, Aayakar Crompton Greaves Ltd.) Bhavan, M.K. Road Dr. Annie Besant Road Mumbai-4…

Cadila Healthcare Ltd., Ahmedabad vs. DCIT, Circle-1(1)(2), Ahmedabad

Appeal are dismissed as not pressed

ITA 17/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad14 Sept 2022AY 2014-15

For Appellant: Shri Mukesh Patel, A.R. &For Respondent: Shri Atul Pandey, Sr. D.R

Section 115JSection 143(3)Section 14ASection 234BSection 234CSection 271(1)(c)Section 32Section 35

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2014-15 Cadila Healthcare Ltd., DCIT, Zydus Tower, Opp. Iscon Circle-1(1)(2), Temple, Satellite Cross Vs Ahmedabad Road, Ahmedabad-15 (Respondent) PAN: AAACC6253G (Appellant) Assessee by: Shri Mukesh Patel, A.R. & Shri Jigar Patel, A.R. Revenue by: Shri Atul Pandey, Sr. D.R. Date of hearing : 21-06-2022 Date of pronouncement : 14-09-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against t…

Dr.Reddy'S Laboratories Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-17(1), Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1328/HYD/2018[2014-15]Status: DisposedITAT Hyderabad08 Aug 2022AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022

Section 10B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" / ITA Nos. Appellant Respondent वष" / A.Y. 1231/Hyd/2018 2011-12 Deputy M/s.Dr.Reddy’s Commissioner of Laboratories Income Tax, Limited, 1232/Hyd/2018 2013-14 Circle-17(1), Hyderabad [PAN: AAACD7999Q] Hyderabad 1285/Hyd/2018 2014-15 Deputy Commissioner of 1268/Hyd/2018 2011-12 M/s.Dr.Reddy’s Income Tax, Laboratories Circle-17(1), Limited, Hyderabad Hyderabad [PAN: AAACD7999Q] 1269/…

Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad vs. Dr.Reddy'S Laboratories Limited, Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1285/HYD/2018[2014-15]Status: DisposedITAT Hyderabad08 Aug 2022AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022

Section 10B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" / ITA Nos. Appellant Respondent वष" / A.Y. 1231/Hyd/2018 2011-12 Deputy M/s.Dr.Reddy’s Commissioner of Laboratories Income Tax, Limited, 1232/Hyd/2018 2013-14 Circle-17(1), Hyderabad [PAN: AAACD7999Q] Hyderabad 1285/Hyd/2018 2014-15 Deputy Commissioner of 1268/Hyd/2018 2011-12 M/s.Dr.Reddy’s Income Tax, Laboratories Circle-17(1), Limited, Hyderabad Hyderabad [PAN: AAACD7999Q] 1269/…

Dr.Reddy'S Laboratories Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-17(1), Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1269/HYD/2018[2013-14]Status: DisposedITAT Hyderabad08 Aug 2022AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022

Section 10B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" / ITA Nos. Appellant Respondent वष" / A.Y. 1231/Hyd/2018 2011-12 Deputy M/s.Dr.Reddy’s Commissioner of Laboratories Income Tax, Limited, 1232/Hyd/2018 2013-14 Circle-17(1), Hyderabad [PAN: AAACD7999Q] Hyderabad 1285/Hyd/2018 2014-15 Deputy Commissioner of 1268/Hyd/2018 2011-12 M/s.Dr.Reddy’s Income Tax, Laboratories Circle-17(1), Limited, Hyderabad Hyderabad [PAN: AAACD7999Q] 1269/…

Dr.Reddy'S Laboratories Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1268/HYD/2018[2011-12]Status: DisposedITAT Hyderabad08 Aug 2022AY 2011-12

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022

Section 10B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" / ITA Nos. Appellant Respondent वष" / A.Y. 1231/Hyd/2018 2011-12 Deputy M/s.Dr.Reddy’s Commissioner of Laboratories Income Tax, Limited, 1232/Hyd/2018 2013-14 Circle-17(1), Hyderabad [PAN: AAACD7999Q] Hyderabad 1285/Hyd/2018 2014-15 Deputy Commissioner of 1268/Hyd/2018 2011-12 M/s.Dr.Reddy’s Income Tax, Laboratories Circle-17(1), Limited, Hyderabad Hyderabad [PAN: AAACD7999Q] 1269/…

CIT v. Sun Pharmaceutical Industries Ltd.

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Judgments citing CIT v. Sun Pharmaceutical Industries Ltd.

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Dr.Reddy'S Laboratories Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-17(1), Hyderabad

Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad vs. Dr.Reddy'S Laboratories Limited, Hyderabad

Dr.Reddy'S Laboratories Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-17(1), Hyderabad

Dr.Reddy'S Laboratories Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad