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)

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 1232/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/…

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

In the result, appeals of the Revenue in ITA No

ITA 1231/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/…

Crest Composites & Plastics Pvt. Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

In the result, appeal of the assessee is allowed in respect of Ground

ITA 2917/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad23 Feb 2022AY 2014-15

For Appellant: Shri Rushin Patel for Shri M.J. Shah, A.RFor Respondent: Shri C.S. Sharma, Sr. D.R

Section 35Section 37Section 40A(2)(b)

…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 2014-15 Crest Composites & DCIT, Plastics Pvt. Ltd. Circle-1(1)(2), 808, Abhishree Adroit, Vs Ahmedabad Judges Bungalow Road, (Respondent) Mansi Circle, Vastrapur, Ahmedabad-380054 PAN: AAACC6333R (Appellant) Revenue by: Shri C.S. Sharma, Sr. D.R. Assessee by: Shri Rushin Patel for Shri M.J. Shah, A.R. Date of hearing : 14-02-2022 Date of pronouncement : 23-02-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL…

D.C.I.T., Circle-10(2), Kolkata vs. M/S Stp Ltd., Kolkata

In the result, appeal of the revenue is partly allowed

ITA 1761/KOL/2019[2013-14]Status: DisposedITAT Kolkata13 Jan 2021AY 2013-14

Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 35

…ITA No. 1761/Kol/2019 M/s STP Ltd. A.Y. 2013-14 आयकर अपीलीय अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri J. Sudhakar Reddy, AM and Shri A. T. Varkey, JM] I.T.A. No. 1761/Kol/2019 Assessment Year: 2013-14 DCIT, Circle-10(2), Kolkata Vs. M/s STP Ltd. (PAN:AAECS 6339 M) Appellant Respondent Date of Hearing (Virtual) 07.01.2021 Date of Pronouncement 13.01.2021 For the Appellant Shri Supriyo Paul, Addl. CIT For the Respondent Shri Rajaram Chowdhury, Advocate ORDER Per Shri A.T. Varkey, JM: This is an appeal preferred by the Revenue against the order of Ld. CI…

M/S. Natural Remedies Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-5(1)(1), Bangalore

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

ITA 704/BANG/2020[2016-17]Status: DisposedITAT Bangalore01 Jan 2021AY 2016-17

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.S.Ramasubramanian, CAFor Respondent: Sri.Kannan Narayan, JCIT-DR

Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.704/Bang/2020 : Asst.Year 2016-2017 M/s.Natural Remedies Pvt.Ltd. The Asst.Commissioner of Plot No.5B, Veerasandra Income-tax, Circle 5(1)(1) v. Industrial Area, 19th KM Stone, Bangalore. Hosur Road, Electronic City Post Bengaluru – 560 100. PAN : AAACN6990M. (Appellant) (Respondent) Appellant by : Sri.S.Ramasubramanian, CA Respondent by : Sri.Kannan Narayan, JCIT-DR Date of Date of Hearing : 30.12.2020 Pronouncement : 01.01.2021 O R D E R Per George George K, JM : This appeal at th…

Omni Active Health Technologies Ltd, Mumbai vs. ACIT 7(3)(1), Mumbai

The appeal stands partly allowed in terms of our above order

ITA 7284/MUM/2018[2014-15]Status: DisposedITAT Mumbai26 May 2020AY 2014-15

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ I.T.A. No.7284/Mum/2018 ("नधा"रणवष"/ Assessment Year: 2014-15) Omni Active Health Technologies Ltd Acit-7(3)(1) T-8B, 5Th Floor, Phoenix House, A-Wing Room No.142 G बनाम/ Phoenix Mill Compound Aaykar Bhavan, M.K. Road Vs. 462 Senapati Bapat Marg, Lower Parel Mumbai-400 020 Mumbai-400 013. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcp-2914-Q (अपीलाथ"/Appellant) (""यथ"/ Respondent) : अपीलाथ"क"ओरसे/ Appellant By : Ms. Urvi A. Mehta-Ld.Ar ""यथ"क"ओरसे/Respondent By : Shri Rajeev Harit -Ld. Cit-Dr सुनवाईक"तारीख/ : 07/02/2020 Date Of Hearing घोषणाक"तारीख/ : 26/05/2020 Date Of Pronouncement आदेश/ O R D E R Manoj Kumar Aggarwal (): - 1.1 Aforesaid Appeal By Assessee For Assessment Year [In Short Referred To As ‘Ay’] 2014-15 Contest Certain Additions / Adjustment Made In Final Assessment Order Dated 17/10/2018 Passed By Ld. Assistant Commissioner Of Income Tax-7(3)(1), Mumbai [Ao] U/S. 143(3) R.W.S. 144C(13), Pursuant To The Directions Of Dispute Resolution Panel-2, Mumbai

For Appellant: Ms. Urvi A. Mehta-Ld.ARFor Respondent: Shri Rajeev Harit -Ld. CIT-DR

Section 143(3)Section 144C(5)Section 35Section 92C(1)

…1 M/s. Omni Active Health Technologies Ltd. Assessment Year-2014-15 आयकरअपीलीयअ"धकरण“जे” "यायपीठमुंबईम"। IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI "ीश""जीतदे,"या"यकसद"यएवं "ीमनोजकुमारअ"वाल, लेखासद"यकेसम"। BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ I.T.A. No.7284/Mum/2018 ("नधा"रणवष"/ Assessment Year: 2014-15) Omni Active Health Technologies Ltd ACIT-7(3)(1) T-8B, 5th Floor, Phoenix House, A-Wing Room No.142 G बनाम/ Phoenix Mill Compound Aaykar Bhavan, M.K. Road Vs. 462 Senapati Bapat Marg, Lower Parel Mumbai-400 020 Mumbai-400 013. "थायीलेखासं./जीआइआरसं./PAN/GIR No. A…

ACIT Cir 1, Thane vs. Advance Enzyme Technologies P.Ltd, Thane

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 3353/MUM/2017[2010-11]Status: DisposedITAT Mumbai07 Feb 2020AY 2010-11

Bench: Shri G. Manjunatha & Shri Ramlal Negisl.

For Appellant: Shri Vipul Joshi, ARFor Respondent: Shri Anadi Verma, CIT, DR

Section 143(3)Section 271(1)(c)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAMLAL NEGI, JUDICIAL MEMBER Sl. ITA / CO No. A.Y Appellant Respondent No. 1 3026/Mum/2015 2010-11 Advance Enzyme ACIT, Circle – 1, 6th Floor, B Wing Technologies Pvt., Ltd., A Wing, 5th R.No. 22, Ashar IT Floor, Sun Park, Wagle INDL Magnetic, LIC Estate, Road No. Service Road, Louis 16Z, Wagle INDL Wadi, Thane West – Estate, Thane – 400604 400604. 2 3353/Mum/2017 2010-11 ACIT, Circle – 1, Advance Enzyme 6th Floor, B Wing Technologies Pvt. Ltd., A Wing, 5th R.No. 22, Ashar IT Park, Wagle INDL Floor, Sun Est…

Advanced Enzyme Technologies Ltd, Thane vs. Asst CIT Cir 1, Thane

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 3026/MUM/2015[2010-11]Status: DisposedITAT Mumbai07 Feb 2020AY 2010-11

Bench: Shri G. Manjunatha & Shri Ramlal Negisl.

For Appellant: Shri Vipul Joshi, ARFor Respondent: Shri Anadi Verma, CIT, DR

Section 143(3)Section 271(1)(c)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAMLAL NEGI, JUDICIAL MEMBER Sl. ITA / CO No. A.Y Appellant Respondent No. 1 3026/Mum/2015 2010-11 Advance Enzyme ACIT, Circle – 1, 6th Floor, B Wing Technologies Pvt., Ltd., A Wing, 5th R.No. 22, Ashar IT Floor, Sun Park, Wagle INDL Magnetic, LIC Estate, Road No. Service Road, Louis 16Z, Wagle INDL Wadi, Thane West – Estate, Thane – 400604 400604. 2 3353/Mum/2017 2010-11 ACIT, Circle – 1, Advance Enzyme 6th Floor, B Wing Technologies Pvt. Ltd., A Wing, 5th R.No. 22, Ashar IT Park, Wagle INDL Floor, Sun Est…

Crompton Greaves Ltd, Mumbai vs. DCIT Cir 6(2), Mumbai

In the result, the assessee’s appeal in ITA No

ITA 5390/MUM/2017[2009-10]Status: DisposedITAT Mumbai27 Sept 2019AY 2009-10

Bench: Shri A. D. Jain, Vp & Shri Rajesh Kumar, Am Asst. Cit-6(2)(1) M/S. Crompton Greaves Ltd. R. No.504/563-C, 5Th Floor, 6Th Floor, Cg House, Vs. Aayakar Bhavan, M. K. Road, Dr. Annie Besant Road, Worli, Mumbai-400 020 Mumbai-400 030 Pan/Gir No. Aaacc 2089 A (Revenue) : (Assessee) & M/S. Crompton Greaves Ltd. Asst. Cit-6(2)(1) 6Th Floor, Cg House, R. No.504/563-C, 5Th Floor, Vs. Dr. Annie Besant Road, Worli, Aayakar Bhavan, M. K. Road, Mumbai-400 030 Mumbai-400 020 Pan/Gir No. Aaacc 2089 A (Assessee) : (Revenue) : Shri A. M. Mittal Revenue By Assessee By : Shri Pradip Kapasi Date Of Hearing : 23.09.2019 Date Of Pronouncement : 27.09.2019

For Appellant: Shri Pradip Kapasi

Section 14(1)Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI A. D. JAIN, VP AND SHRI RAJESH KUMAR, AM Asst. CIT-6(2)(1) M/s. Crompton Greaves Ltd. R. No.504/563-C, 5th Floor, 6th Floor, CG House, Vs. Aayakar Bhavan, M. K. Road, Dr. Annie Besant Road, Worli, Mumbai-400 020 Mumbai-400 030 PAN/GIR No. AAACC 2089 A (Revenue) : (Assessee) & M/s. Crompton Greaves Ltd. Asst. CIT-6(2)(1) 6th Floor, CG House, R. No.504/563-C, 5th Floor, Vs. Dr. Annie Besant Road, Worli, Aayakar Bhavan, M. K. Road, Mumbai-400 030 Mumbai-400 020 PAN/GIR No. AAACC 2089 A (Assessee) : (Revenue) : Shri A. M. Mittal Revenue by Assessee by…

ACIT 6(2)(1), Mumbai vs. Crompton Greaves Limited, Mumbai

In the result, the assessee’s appeal in ITA No

ITA 5295/MUM/2017[2009-10]Status: DisposedITAT Mumbai27 Sept 2019AY 2009-10

Bench: Shri A. D. Jain, Vp & Shri Rajesh Kumar, Am Asst. Cit-6(2)(1) M/S. Crompton Greaves Ltd. R. No.504/563-C, 5Th Floor, 6Th Floor, Cg House, Vs. Aayakar Bhavan, M. K. Road, Dr. Annie Besant Road, Worli, Mumbai-400 020 Mumbai-400 030 Pan/Gir No. Aaacc 2089 A (Revenue) : (Assessee) & M/S. Crompton Greaves Ltd. Asst. Cit-6(2)(1) 6Th Floor, Cg House, R. No.504/563-C, 5Th Floor, Vs. Dr. Annie Besant Road, Worli, Aayakar Bhavan, M. K. Road, Mumbai-400 030 Mumbai-400 020 Pan/Gir No. Aaacc 2089 A (Assessee) : (Revenue) : Shri A. M. Mittal Revenue By Assessee By : Shri Pradip Kapasi Date Of Hearing : 23.09.2019 Date Of Pronouncement : 27.09.2019

For Appellant: Shri Pradip Kapasi

Section 14(1)Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI A. D. JAIN, VP AND SHRI RAJESH KUMAR, AM Asst. CIT-6(2)(1) M/s. Crompton Greaves Ltd. R. No.504/563-C, 5th Floor, 6th Floor, CG House, Vs. Aayakar Bhavan, M. K. Road, Dr. Annie Besant Road, Worli, Mumbai-400 020 Mumbai-400 030 PAN/GIR No. AAACC 2089 A (Revenue) : (Assessee) & M/s. Crompton Greaves Ltd. Asst. CIT-6(2)(1) 6th Floor, CG House, R. No.504/563-C, 5th Floor, Vs. Dr. Annie Besant Road, Worli, Aayakar Bhavan, M. K. Road, Mumbai-400 030 Mumbai-400 020 PAN/GIR No. AAACC 2089 A (Assessee) : (Revenue) : Shri A. M. Mittal Revenue by Assessee by…

Plazma Technologies Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle -10, Pune

In the result, the appeal of assessee is allowed

ITA 929/PUN/2018[2015-16]Status: FixedITAT Pune18 Apr 2019AY 2015-16

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Kishor PhadkeFor Respondent: Shri M.K. Verma

Section 35Section 35(1)

…आयकर अऩीऱीय अधधकरण “एक-सदस्य मामऱा” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.929/PUN/2018 ननधाारण र्वर्ा / Assessment Year : 2015-16 Plazma Technologies Pvt. Ltd., E-10/19, B-3, MIDC, Bhosari, Pune – 411026 PAN : AABCP7293A .......अऩीऱाथी / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle – 10, Pune ……प्रत्यथी / Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri M.K. Verma स…

Copper Corporation Pvt. Ltd., Satara vs. Joint Commissioner of Income-Tax, Satara

In the result, both the appeals of assessee and Revenue are partly allowed

ITA 652/PUN/2015[2010-11]Status: DisposedITAT Pune26 Feb 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.621/Pun/2015 यििाारण वषा / Assessment Year : 2010-11

For Appellant: Shri Krishna GajrathiFor Respondent: Shri Prashant Gudekar

Section 143(3)Section 35Section 35(1)(iv)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.621/PUN/2015 यििाारण वषा / Assessment Year : 2010-11 The Asst. Commissioner of Income Tax, अऩीऱाथी/Appellant Satara Circle, Satara …. Vs. Cooper Corporation Pvt. Ltd., L-5, Additional MIDC, …. प्रत्यथी / Respondent Satara – 415004 PAN: AAACC9687J आयकर अपीऱ सं. / ITA No.652/PUN/2015 यििाारण वषा / Assessment Year : 2010-11 Cooper Corporation Pvt. Ltd., L…

Assistant Commissioner of Income-Tax vs. Cooper Corporation Pvt. Ltd., Satara

In the result, both the appeals of assessee and Revenue are partly allowed

ITA 621/PUN/2015[2010-11]Status: DisposedITAT Pune26 Feb 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.621/Pun/2015 यििाारण वषा / Assessment Year : 2010-11

For Appellant: Shri Krishna GajrathiFor Respondent: Shri Prashant Gudekar

Section 143(3)Section 35Section 35(1)(iv)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.621/PUN/2015 यििाारण वषा / Assessment Year : 2010-11 The Asst. Commissioner of Income Tax, अऩीऱाथी/Appellant Satara Circle, Satara …. Vs. Cooper Corporation Pvt. Ltd., L-5, Additional MIDC, …. प्रत्यथी / Respondent Satara – 415004 PAN: AAACC9687J आयकर अपीऱ सं. / ITA No.652/PUN/2015 यििाारण वषा / Assessment Year : 2010-11 Cooper Corporation Pvt. Ltd., L…

Cummins India Ltd vs. Deputy Commissioner of Income-Tax

In the result, appeal of assessee is partly allowed

ITA 309/PUN/2014[2009-10]Status: DisposedITAT Pune15 May 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.309/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 Cummins India Limited, अऩीऱाथी/Appellant Kothrud, Pune – 411038 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income-Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune

For Appellant: S/Shri Arvind SondeFor Respondent: Ms. Nirupama Kotru

Section 143(3)Section 92C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.309/PUN/2014 यििाारण वषा / Assessment Year : 2009-10 Cummins India Limited, अऩीऱाथी/Appellant Kothrud, Pune – 411038 …. PAN: AAACC7258B Vs. The Dy. Commissioner of Income-Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune अऩीऱाथी की ओर से / Appellant by : S/Shri Arvind Sonde, Gopal Agarwal प्रत्यथी की ओर से / Respondent by : Ms. Nirupama Kotru घोषणा की त…

CIT v. Sun Pharmaceutical Industries Ltd.