Cummins India Ltd. v. DCIT

96 Taxmann.com 576Income Tax Appellate Tribunal2018#1694 most cited

What is Cummins India Ltd. v. DCIT authority for?

The weighted deduction for scientific research expenditure under Section 35(2AB) is allowable, clarifying that the requirement for the prescribed authority to approve or quantify the expenditure from year to year became effective only from April 1, 2016, through amendments to Rule 6(7A)(b).

67

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

Cummins India Ltd. v. DCIT · 96 Taxmann.com 576 · Section 35(2AB) · weighted deduction · scientific research expenditure · R&D expenditure · Rule 6(7A)(b) · DSIR approval · expenditure quantification · audit report · Section 35 · 2016 amendment

Sections most often in play

Section 35(2AB)Section 14ASection 35(3)Section 80GSection 8DSection 143(3)Section 37(1)Section 115JB
Read the full judgment

Issues it is cited on

scientific research expendituresection 35(1)(i)section 8d(2)(ii)section 35(1)weighted deductionsection 35(2ab)section 35(1)(iv)section 35ddasection 288r&d expendituresection 43asection 35

Judgments citing Cummins India Ltd. v. DCIT

The DCIT, Circle-1(1)(1), Vadodara vs. Gujarat State Fertilizer & Chemical Ltd, Vadodara

In the result, the appeal of the assessee is partly allowed

ITA 538/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad17 Dec 2024AY 2016-17

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri Manish J. Shah, Shri Jimi Patel and Shri Rushin Patel, ARsFor Respondent: Shri Durga Dutt, CIT (DR) &
Section 115Section 115JSection 143(3)Section 144(2)Section 14ASection 35Section 80GSection 8D(2)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No. 348/Ahd/2020 (Assessment Year: 2016-17) Gujarat State Fertilizers & The Assistant Commissioner Vs. Chemicals Ltd., of Income-tax, PO Fertilizernagar, Circle-1(1)(1), Vadodara, Gujarat-391750 Vadodara [PAN : AAACG 7996 C] I.T.A. No.538/Ahd/2020 & CO No. 9/Ahd/2021 (Assessment Year: 2016-17) Gujarat State Fertilizers & The Deputy Commissioner of Vs. Chemicals Ltd., Income-tax, PO Fertilizernagar, Circle 1(1)(1), Vadodara, Gujarat-391750 Vadodara [PAN : AAACG 7996 C…

Gujarat State Fertilisers and Chemicals Ltd., Vadodara vs. The ACIT Circle-1(1)1(), Vadodara

In the result, the appeal of the assessee is partly allowed

ITA 348/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad17 Dec 2024AY 2016-17

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri Manish J. Shah, Shri Jimi Patel and Shri Rushin Patel, ARsFor Respondent: Shri Durga Dutt, CIT (DR) &
Section 115Section 115JSection 143(3)Section 144(2)Section 14ASection 35Section 80GSection 8D(2)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No. 348/Ahd/2020 (Assessment Year: 2016-17) Gujarat State Fertilizers & The Assistant Commissioner Vs. Chemicals Ltd., of Income-tax, PO Fertilizernagar, Circle-1(1)(1), Vadodara, Gujarat-391750 Vadodara [PAN : AAACG 7996 C] I.T.A. No.538/Ahd/2020 & CO No. 9/Ahd/2021 (Assessment Year: 2016-17) Gujarat State Fertilizers & The Deputy Commissioner of Vs. Chemicals Ltd., Income-tax, PO Fertilizernagar, Circle 1(1)(1), Vadodara, Gujarat-391750 Vadodara [PAN : AAACG 7996 C…

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

…f reports in the manner to be prescribed. It is, thus, w.e.f. 01.04.2016 that the provision has been made for approval of quantum of expenditure, for the first time. 11. Further still, in Pune ITAT decision in the case of Cummins India Ltd. v. Dy. CIT (2018) 96 Taxmann.com 576 (Pune-Trib.), which is a decision directly on the issue at hand, it has been held, inter alia, to the fact that though the Rules stipulate the filing of audit report before the prescribed authority by availing the deduction u/s. 35(2AB) of the Act. The provision of the Act prescribed or approved to be granted by the prescribed authority vi…

Dy. CIT Circle 3(4), Mumbai vs. Asian Paints Ltd, Mumbai

In the result, appeals filed by assessee and Revenue for A

ITA 3083/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jul 2024AY 2018-19

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 115JSection 143(3)Section 14ASection 2(43)Section 35Section 40Section 80GSection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No.2697/Mum/2023 (Assessment Year :2017-18) & M/s. Asian Paints Limited Vs. Dy. Commissioner of Asian Paints House Income Tax, LTU 6A, Shanti Nagar Circle 2, Vakola Pipeline Lane World Trade Centre 1 Santacruz (East) Cuffee Parade S.O. Mumbai-400 055 Mumbai-400 005 Maharashtra PAN/GIR No.AAACA3622K (Appellant) .. (Respondent) ITA No.3063/Mum/2023 (Assessment Year :2017-18) & Dy. Commissioner of Vs. M/s. Asian Paints Limited Income Tax, LTU Asian Paints House Circle 2, 6A, Sh…

Asian Paints Limited, Santacruz vs. Deputy Commissioner of Income Tax, Ltu Circle 2, Cuffe Parade

ITA 2700/MUM/2023[2016-17]Status: DisposedITAT Mumbai26 Jul 2024AY 2016-17
Section 143(3)Section 14ASection 2(43)Section 35Section 40Section 50Section 80GSection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No.2700/Mum/2023 (Assessment Year :2016-17) ITA No.2697/Mum/2023 (Assessment Year :2017-18) & ITA No.2696/Mum/2023 (Assessment Year :2018-19) M/s. Asian Paints Limited Vs. Dy. Commissioner of Asian Paints House 6A, Shanti Nagar Vakola Pipeline Lane Santacruz (East) S.O. Mumbai-400 055 Maharashtra (Appellant) Income Tax, LTU Circle 2, World Trade Centre 1 Cuffee Parade Mumbai-400 005 PAN/GIR No.AAACA3622K (Respondent) ITA No.2936/Mum/2023 (Assessment Year :2016-17) ITA No.3063/M…

Asian Paints Limited, Santacruz vs. National Faceless Assessment Centre, Delhi

ITA 2696/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jul 2024AY 2018-19
Section 143(3)Section 14ASection 2(43)Section 35Section 40Section 50Section 80GSection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No.2700/Mum/2023 (Assessment Year :2016-17) ITA No.2697/Mum/2023 (Assessment Year :2017-18) & ITA No.2696/Mum/2023 (Assessment Year :2018-19) M/s. Asian Paints Limited Vs. Dy. Commissioner of Asian Paints House Income Tax, LTU 6A, Shanti Nagar Circle 2, Vakola Pipeline Lane World Trade Centre 1 Santacruz (East) Cuffee Parade S.O. Mumbai-400 055 Mumbai-400 005 Maharashtra (Appellant) PAN/GIR No.AAACA3622K (Respondent) ITA No.2936/Mum/2023 (Assessment Year :2016-17) ITA No.3063/M…

Dy.CIT. CC.5(2) Cent. RG. -5, Mumbai vs. M/S. Usv Pvt. Ltd, Mumbai

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

ITA 2574/MUM/2021[2012-13]Status: DisposedITAT Mumbai01 Apr 2024AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No.2574/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2356/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) Dcit-Cc-5(2) बिधम/ M/S. Usv Pvt. Ltd. Central Range-5, Room Arvind Vithal Gandhi Vs. No.1908, Air India Building, Chowk, Govandi, Nariman Point, Mumbai- Mumbai-400088. 400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacu1366N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Paras Savla Shri Pratik Poddar Revenue By: Smt Mahita Nair (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 09/02/2024 घोषणा की तारीख /Date Of Pronouncement: 01/04/2024 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Revenue Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), [Hereinafter “Ld. Cit(A)], Mumbai Dated 31.08.2020 & Order Dated 10.03.2021 For The Assessment Year 2012-13 & Ay. 2013-14 Respectively. Since Issues In Both The Years Were The Same, Both These Appeals Were Heard Together. Both The Parties Also Agreed That There Is No Change Of Facts Or Position In Law Across Both These Years & Therefore Argued Them Together Raising Similar Arguments On These Issues. We Accordingly Dispose Both The Appeals By This Common Order.

For Appellant: Shri Paras SavlaFor Respondent: Smt Mahita Nair (Sr. DR)
Section 115JSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. No.2574/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2356/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) DCIT-CC-5(2) बिधम/ M/s. USV Pvt. Ltd. Central Range-5, Room Arvind Vithal Gandhi Vs. No.1908, Air India Building, Chowk, Govandi, Nariman Point, Mumbai- Mumbai-400088. 400021. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAACU1366N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Paras Savla Shri Pratik Poddar Revenue by: Smt…

Dy.CIT C C 5(2) Central RG-5, Mumbai vs. M/S. Usv Private Ltd, Mumbai

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

ITA 2356/MUM/2021[2013-14]Status: DisposedITAT Mumbai01 Apr 2024AY 2013-14

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No.2574/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2356/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) Dcit-Cc-5(2) बिधम/ M/S. Usv Pvt. Ltd. Central Range-5, Room Arvind Vithal Gandhi Vs. No.1908, Air India Building, Chowk, Govandi, Nariman Point, Mumbai- Mumbai-400088. 400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacu1366N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Paras Savla Shri Pratik Poddar Revenue By: Smt Mahita Nair (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 09/02/2024 घोषणा की तारीख /Date Of Pronouncement: 01/04/2024 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Revenue Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), [Hereinafter “Ld. Cit(A)], Mumbai Dated 31.08.2020 & Order Dated 10.03.2021 For The Assessment Year 2012-13 & Ay. 2013-14 Respectively. Since Issues In Both The Years Were The Same, Both These Appeals Were Heard Together. Both The Parties Also Agreed That There Is No Change Of Facts Or Position In Law Across Both These Years & Therefore Argued Them Together Raising Similar Arguments On These Issues. We Accordingly Dispose Both The Appeals By This Common Order.

For Appellant: Shri Paras SavlaFor Respondent: Smt Mahita Nair (Sr. DR)
Section 115JSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. No.2574/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2356/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) DCIT-CC-5(2) बिधम/ M/s. USV Pvt. Ltd. Central Range-5, Room Arvind Vithal Gandhi Vs. No.1908, Air India Building, Chowk, Govandi, Nariman Point, Mumbai- Mumbai-400088. 400021. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAACU1366N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Paras Savla Shri Pratik Poddar Revenue by: Smt…

Deepak Novochem Technologies Ltd, Mumbai vs. The Assistant Commissioner of Income Tax, Central Circle-8(1), Mumbai

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

ITA 2562/MUM/2023[2018-2019]Status: DisposedITAT Mumbai28 Nov 2023AY 2018-2019

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

For Appellant: Mr. H.P. MahajaniFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 2558 to 2562/MUM/2023 Assessment Years: 2014-15 to 2018-19 Deepak Novochem The ACIT, CC-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5th floor, Citi Point, Boat 656, 6th floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. PAN No. AACCD 5796 K Appellant Respondent Assessee by : Mr. H.P. Mahajani Revenue by : Mrs. Sanyogita Nagpal, CIT-DR : Date of Hearing 16/11/2023 Date of pronouncement : 28/11/2023 ORDER PER OM PRAKASH…

Deepak Novochem Technologies Ltd, Mumbai vs. The Assistant Commissioner of Income Tax, Central Circle-8(1), Mumbai

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

ITA 2561/MUM/2023[2017-2018]Status: DisposedITAT Mumbai28 Nov 2023AY 2017-2018

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

For Appellant: Mr. H.P. MahajaniFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 2558 to 2562/MUM/2023 Assessment Years: 2014-15 to 2018-19 Deepak Novochem The ACIT, CC-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5th floor, Citi Point, Boat 656, 6th floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. PAN No. AACCD 5796 K Appellant Respondent Assessee by : Mr. H.P. Mahajani Revenue by : Mrs. Sanyogita Nagpal, CIT-DR : Date of Hearing 16/11/2023 Date of pronouncement : 28/11/2023 ORDER PER OM PRAKASH…

Deepak Novochem Technologies Ltd, Mumbai vs. The Assistant Commissioner of Income Tax, Central Circle-8(1), Mumbai

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

ITA 2560/MUM/2023[2016-2017]Status: DisposedITAT Mumbai28 Nov 2023AY 2016-2017

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

For Appellant: Mr. H.P. MahajaniFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 2558 to 2562/MUM/2023 Assessment Years: 2014-15 to 2018-19 Deepak Novochem The ACIT, CC-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5th floor, Citi Point, Boat 656, 6th floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. PAN No. AACCD 5796 K Appellant Respondent Assessee by : Mr. H.P. Mahajani Revenue by : Mrs. Sanyogita Nagpal, CIT-DR : Date of Hearing 16/11/2023 Date of pronouncement : 28/11/2023 ORDER PER OM PRAKASH…

Deepak Novochem Technologies Ltd, Mumbai vs. The Assistant Commissioner of Income Tax-Central Circle-8(1), Mumbai

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

ITA 2559/MUM/2023[2015-16]Status: DisposedITAT Mumbai28 Nov 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

For Appellant: Mr. H.P. MahajaniFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 2558 to 2562/MUM/2023 Assessment Years: 2014-15 to 2018-19 Deepak Novochem The ACIT, CC-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5th floor, Citi Point, Boat 656, 6th floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. PAN No. AACCD 5796 K Appellant Respondent Assessee by : Mr. H.P. Mahajani Revenue by : Mrs. Sanyogita Nagpal, CIT-DR : Date of Hearing 16/11/2023 Date of pronouncement : 28/11/2023 ORDER PER OM PRAKASH…

Deepak Novochem Technologies Ltd, Mumbai vs. The Assistant Commissioner of Income Tax Central Circle-8(1), Mumbai

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

ITA 2558/MUM/2023[2014-2015]Status: DisposedITAT Mumbai28 Nov 2023AY 2014-2015

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

For Appellant: Mr. H.P. MahajaniFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 2558 to 2562/MUM/2023 Assessment Years: 2014-15 to 2018-19 Deepak Novochem The ACIT, CC-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5th floor, Citi Point, Boat 656, 6th floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. PAN No. AACCD 5796 K Appellant Respondent Assessee by : Mr. H.P. Mahajani Revenue by : Mrs. Sanyogita Nagpal, CIT-DR : Date of Hearing 16/11/2023 Date of pronouncement : 28/11/2023 ORDER PER OM PRAKASH…

Srf Limited, Delhi vs. ACIT, Circle- 1, Ltu, New Delhi

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

ITA 6252/DEL/2019[2015-16]Status: DisposedITAT Delhi20 Nov 2023AY 2015-16

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 2015-16] Srf Limited, Vs Acit, The Galleria, Dlf Mayur Vihar, Circle-1, Ltu, Unit No.236 & 237, Second Floor, New Delhi. Mayur Place, Noida Link Road, Mayur Vihar, Phase-I Extn., Delhi-110091. Pan-Aaacs0206P Appellant Respondent Appellant By Shri Pradeep Dinodia, Ca, Shri R.K.Kapoor, Adv. & Shri Harish Dhamija, Adv. Respondent By Shri Subhra Jyoti Chakraborty, Cit Dr Date Of Hearing 26.10.2023 Date Of Pronouncement 20.11.2023 Order

Section 115JSection 143(3)Section 234CSection 250(6)Section 271(1)(c)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2015-16] SRF Limited, vs ACIT, The Galleria, DLF Mayur Vihar, Circle-1, LTU, Unit No.236 & 237, Second Floor, New Delhi. Mayur Place, Noida Link Road, Mayur Vihar, Phase-I Extn., Delhi-110091. PAN-AAACS0206P APPELLANT RESPONDENT Appellant by Shri Pradeep Dinodia, CA, Shri R.K.Kapoor, Adv. & Shri Harish Dhamija, Adv. Respondent by Shri Subhra Jyoti Chakraborty, CIT DR Date of Hearing 26.10.2023 Date of Pronouncement 20.11.2023 ORDER PER KUL BHARAT, JM :…

Strides Pharma Science Ltd., Navi Mumbai vs. The Dy CIT -5(1)(2), Mumbai

In the result ITA number 1004/M/2021 filed by the assessee for assessment year 2016 – 17 is allowed

ITA 1004/MUM/2021[2016-17]Status: DisposedITAT Mumbai05 Oct 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Strides Pharma Science Ltd. Dcit 15(1)(2) 201, Devavrata, Sector-17, Aayakar Bhavan, M K Road, Vs. Vashi, Navi Mumbai, 400703 Mumbai 400020 (Appellant) (Respondent) Pan No. Aadcs8104P

For Respondent: Ms Samruddhi Hande SR DR
Section 143(3)Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Strides Pharma Science Ltd. DCIT 15(1)(2) 201, Devavrata, Sector-17, Aayakar Bhavan, M K Road, Vs. Vashi, Navi Mumbai, 400703 Mumbai 400020 (Appellant) (Respondent) PAN No. AADCS8104P : Shri Nishant Gandh, AR Assessee by Revenue by : Ms Samruddhi Hande SR DR, Aditya M Rai Sr AR, Suresh Gaikwad SR AR Date of hearing: 17-02-023,23/06/2023 and 07/07/2023 Date of pronouncement : 05.10.2023 O R D E R PER PRASHANT MAHARISHI, AM: 1. This Appeal, ITA No. 1004/Mum/2021 for assessment Year 2016-1…

Marksans Pharma Ltd, Mumbai vs. CIT (Appeals), NFAC, Mumbai

In the result, the appeal by the assessee is allowed

ITA 1717/MUM/2023[2014-15]Status: DisposedITAT Mumbai22 Aug 2023AY 2014-15

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Vijay MehtaFor Respondent: Smt. Mahita Nair
Section 142(1)Section 143(2)Section 143(3)Section 154Section 250Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1717/Mum./2023 (Assessment Year : 2014–15) Marksans Pharma Ltd. 11th Floor, Grandeur Veer Desai Extension Road ……………. Appellant Andheri (West), Mumbai 400 053 PAN – AAACT3153G v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–10(2)(2), Mumbai Assessee by : Shri Vijay Mehta Revenue by : Smt. Mahita Nair Date of Hearing – 01/08/2023 Date of Order – 22/08/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assess…

J.B.Chemicals & Pharmaceuticals Ltd., Mumbai vs. DCIT -CC -2(1), Mumbai

The appeals of the assessee are partly allowed

ITA 2009/MUM/2019[2013-14]Status: DisposedITAT Mumbai27 Jun 2023AY 2013-14

Bench: Shri Aby T. Varkey () & Ms. Padmavathy S. ()

Section 234ASection 234CSection 35

…1 2008 & 2009/Mum/2019 ITA 4656 & 4657/M/2018 J.B. Chemicals & Pharmaceuticals Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2008/Mum/2019 - AY 2012-13 I.T.A. No.2009/Mum/2019 - AY 2013-14 I.T.A. No.4656/Mum/2018 - AY 2014-15 I.T.A. No.4657/Mum/2018 - AY 2015-16 J.B. Chemicals & Pharmaceuticals vs Dy.CIT, Circle-2(1), Mumbai 8th Floor, Pratishtha Bhawan Ltd, Neelam Centre, “B”Wing, 4th Old CGO Annexe, M.K. Road Floor, Hind Cycle Road, Worli, Mumbai-400 020 Mumbai-400 030 PAN : AAACJ1482G APPELLAN…

J.B.Chemicals & Pharmaceuticals Ltd., Mumbai vs. DCIT -CC -2(1), Mumbai

The appeals of the assessee are partly allowed

ITA 2008/MUM/2019[2012-13]Status: DisposedITAT Mumbai27 Jun 2023AY 2012-13

Bench: Shri Aby T. Varkey () & Ms. Padmavathy S. ()

Section 234ASection 234CSection 35

…1 2008 & 2009/Mum/2019 ITA 4656 & 4657/M/2018 J.B. Chemicals & Pharmaceuticals Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2008/Mum/2019 - AY 2012-13 I.T.A. No.2009/Mum/2019 - AY 2013-14 I.T.A. No.4656/Mum/2018 - AY 2014-15 I.T.A. No.4657/Mum/2018 - AY 2015-16 J.B. Chemicals & Pharmaceuticals vs Dy.CIT, Circle-2(1), Mumbai 8th Floor, Pratishtha Bhawan Ltd, Neelam Centre, “B”Wing, 4th Old CGO Annexe, M.K. Road Floor, Hind Cycle Road, Worli, Mumbai-400 020 Mumbai-400 030 PAN : AAACJ1482G APPELLAN…

J.B. Chemicals and Pharmaceutical Ltd, Mumbai vs. DCIT Cen Cir 2(1), Mumbai

The appeals of the assessee are partly allowed

ITA 4657/MUM/2018[2015-16]Status: DisposedITAT Mumbai27 Jun 2023AY 2015-16

Bench: Shri Aby T. Varkey () & Ms. Padmavathy S. ()

Section 234ASection 234CSection 35

…1 2008 & 2009/Mum/2019 ITA 4656 & 4657/M/2018 J.B. Chemicals & Pharmaceuticals Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2008/Mum/2019 - AY 2012-13 I.T.A. No.2009/Mum/2019 - AY 2013-14 I.T.A. No.4656/Mum/2018 - AY 2014-15 I.T.A. No.4657/Mum/2018 - AY 2015-16 J.B. Chemicals & Pharmaceuticals vs Dy.CIT, Circle-2(1), Mumbai 8th Floor, Pratishtha Bhawan Ltd, Neelam Centre, “B”Wing, 4th Old CGO Annexe, M.K. Road Floor, Hind Cycle Road, Worli, Mumbai-400 020 Mumbai-400 030 PAN : AAACJ1482G APPELLAN…

J.B. Chemicals and Pharmaceutical Ltd, Mumbai vs. DCIT Cen Cir 2(1), Mumbai

The appeals of the assessee are partly allowed

ITA 4656/MUM/2018[2014-15]Status: DisposedITAT Mumbai27 Jun 2023AY 2014-15

Bench: Shri Aby T. Varkey () & Ms. Padmavathy S. ()

Section 234ASection 234CSection 35

…1 2008 & 2009/Mum/2019 ITA 4656 & 4657/M/2018 J.B. Chemicals & Pharmaceuticals Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2008/Mum/2019 - AY 2012-13 I.T.A. No.2009/Mum/2019 - AY 2013-14 I.T.A. No.4656/Mum/2018 - AY 2014-15 I.T.A. No.4657/Mum/2018 - AY 2015-16 J.B. Chemicals & Pharmaceuticals vs Dy.CIT, Circle-2(1), Mumbai 8th Floor, Pratishtha Bhawan Ltd, Neelam Centre, “B”Wing, 4th Old CGO Annexe, M.K. Road Floor, Hind Cycle Road, Worli, Mumbai-400 020 Mumbai-400 030 PAN : AAACJ1482G APPELLAN…