How many judgments cite Dabur India Ltd. v. ACIT?

25 judgments on BharatTax cite Dabur India Ltd. v. ACIT (37 Taxmann.com 289), spanning 2015 to 2025.

Dabur India Ltd. v. ACIT

37 Taxmann.com 289Income Tax Appellate Tribunal2013#4755 most cited

What is Dabur India Ltd. v. ACIT authority for?

Depreciation is not allowable on tenancy rights as they are not considered intangible assets falling within the meaning of Explanation to Section 32(1). The restriction of depreciation applies to tangible and intangible assets specifically enumerated in Section 32.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Dabur India Ltd v ACIT · Section 32 · depreciation on intangible assets · tenancy rights · commercial rights · Explanation to Section 32(1) · ITAT Mumbai

Also reported as

159 TTJ 563

Issues it is cited on

section 24a section 35e section 269ua section 75 section 52 section 32(1)(ii)interest under section 201(1a)commercial rights section 192 section 32(1)put to use intangible assets

Judgments citing Dabur India Ltd. v. ACIT

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR

Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

…on under section 32 is restricted to the tangible intangible assets which are specifically enumerated therein and depreciation is not allowable on all tangible intangible assets. In the decision of ITAT Mumbai Benches in the case of Dabur India ltd. vs. ACIT, 159 TTJ 563 (Mumbai), wherein also, it was held that the tenancy rights cannot be construed as intangible assets falling within meaning Explanation to section 32(1) and, therefore, there is no question of allowing depreciation on said rights. Hon'ble ITAT has referred that facts are similar to the facts for AY 2015-16 and the issue has been decided in favou…

M/S KARNATAKA EMTA COAL MINES LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2139/BANG/2018[2014-15]Status: DisposedITAT Bangalore14 Nov 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &

Section 32(1)(ii)Section 35ESection 37

…respective of use. The depreciation is not allowable for lease hold rights as well as tenancy rights as held in the case of Peerless General Finance & Investment company limited Vs. CIT(2013) 35 Taxmann. corn 615 (Kolkata) & Dahur India Limited vs. ACTT (2013)37 Taxmann.com 289 (Mumbai-Trib). Hence, the depreciation claimed on land in the name of commercial rights of Rs. 46,94,697/- is disallowed & brought to tax." 15.2 Before the Ld. CIT(A), The assessee company in its additional grounds of appeal stated as under: “That the AO grossly erred on facts and in law in disallowing a sum of Rs. 46,94,697/- being the d…

M/S KARNATAKA EMTA COAL MINES LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2138/BANG/2018[2013-14]Status: DisposedITAT Bangalore14 Nov 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &

Section 32(1)(ii)Section 35ESection 37

M/S KARNATAKA EMTA COAL MINES LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2137/BANG/2018[2012-13]Status: DisposedITAT Bangalore14 Nov 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &

Section 32(1)(ii)Section 35ESection 37

M/S KARNATAKA EMTA COAL MINES LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2136/BANG/2018[2011-12]Status: DisposedITAT Bangalore14 Nov 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &

Section 32(1)(ii)Section 35ESection 37

M/S KARNATAKA EMTA COAL MINES LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2135/BANG/2018[2010-11]Status: DisposedITAT Bangalore14 Nov 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &

Section 32(1)(ii)Section 35ESection 37

M/S. HIMALAYA WELLNESS COMPANY (FORMERLY KNOWN AS THE HIMALAYA DRUG COMPANY),BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 6(1)(1), BENGALURU

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

ITA 259/BANG/2022[2017-18]Status: DisposedITAT Bangalore14 Jun 2022AY 2017-18

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.259/Bang/2022 : Asst.Year 2017-2018 M/S.Himalaya Wellness Company The Deputy Commissioner Of (Formerly Known As The Himalaya Income-Tax, Circle 6(1)(1) V. Bengaluru. Drug Company), Makali, Tumkur Road Bengaluru – 562 162. Pan : Aadft3025B. (Appellant) (Respondent)

For Appellant: Sri.Padamchand Kincha, CAFor Respondent: Sri.Sumer Singh Meena, CIT -DR

Section 143(1)Section 143(2)Section 143(3)Section 144C(5)Section 2(11)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.259/Bang/2022 : Asst.Year 2017-2018 M/s.Himalaya Wellness Company The Deputy Commissioner of (formerly known as The Himalaya Income-tax, Circle 6(1)(1) v. Bengaluru. Drug Company), Makali, Tumkur Road Bengaluru – 562 162. PAN : AADFT3025B. (Appellant) (Respondent) Appellant by : Sri.Padamchand Kincha, CA Respondent by : Sri.Sumer Singh Meena, CIT -DR Date of Pronouncement : 14.06.2022 Date of Hearing : 03.06.2022 O R D E R Per George George K, JM : This appeal at the instance of…

THE HIMALAYA DRUG COMPANY,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX(OSD), CIRCLE-6(1)(1), BENGALURU

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

ITA 303/BANG/2021[2016-17]Status: DisposedITAT Bangalore22 Oct 2021AY 2016-17

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R

Section 143(3)

…IT(TP)A No.303/Bang/2021 & SP No.64/Bang/2021 M/s. The Himalaya Drug Company, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.303/Bang/2021 Assessment Year: 2016-17 Himalaya Wellness Company (Formerly known as The Himalaya Drug Company) JCIT (OSD) Makali, Tumkur Road Vs. Circle-6(1)(1) Bengaluru 562 162 Bengaluru PAN NO : AADFT3025B APPELLANT RESPONDENT S.P. No.64/Bang/2021 (Arising out of IT(TP)A No.303/Bang/2021) Assessment Year: 2016-17 Himalaya Wellness Company (Formerly known as The…

M/S. THE HIMALAYA DRUG COMPANY,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 6(2)(1), BENGALURU

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

ITA 2434/BANG/2019[2015-16]Status: DisposedITAT Bangalore08 Dec 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2015-16

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2015-16 M/s. Himalaya Drug Company, Vs. The Deputy Commissioner of Makali, Tumkur Road, Income Tax, Bengaluru – 562 123. Circle 6(2), PAN: AADFT 3025B Bengaluru. APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 24.11.2020 Date of Pronouncement : 08.12.2020 O R D E R Per N.V. Vasudevan, Vice President This is an appeal by the assessee directed against t…

THE HIMALAYA DRUG COMPANY ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE

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

ITA 3071/BANG/2018[2014-15]Status: DisposedITAT Bangalore07 Dec 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R.Baskaran

For Appellant: ShriFor Respondent: Shri Pradeep Kumar, CIT-D.R

Section 143(3)

…IT(TP)A No.3071/Bang/2018 The Himalaya Drug Company, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘C’ BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R.BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.3071/Bang/2018 Assessment Year: 2014 – 15 The Deputy Commissioner of Income tax, M/s. The Himalaya Drug Company Circle 6(2)(1), Makali, Tumkur Road Vs. Room No.317, 3rd Floor, Bengaluru-562162 B.M.T.C Building, 80 feet Road, 6th Block, Koramangala, PAN NO :AADFT3025B Bengaluru - 560095 APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, & Sudheendra B., A.R. Respondent by : Shri Pradeep…

M/S. THE HIMALAYA DRUG COMPANY,BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX, BANGALORE

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

ITA 2248/BANG/2016[2012-13]Status: DisposedITAT Bangalore02 Nov 2020AY 2012-13

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R

Section 143(3)Section 144C(1)Section 156

…IT(TP)A No.2248/Bang/2016 M/.s. The Himalaya Drug Company, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2248/Bang/2016 Assessment Year: 2012 – 13 M/s. The Himalaya Drug Company Makali, Tumkur Road Bengaluru-562162 Vs. ACIT Central Circle-1(1) Bengaluru PAN NO : AADFT3025B APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Shri Muzaffar Hussain, D.R. Date of Hearing : 01.10.2020 Date of Pronouncement : 02.11.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT M…

MAHANADI COALFIELDS LTD.,SAMBALPUR vs. DCIT, CIRCLE-2(1), SAMBALPUR

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

ITA 174/CTK/2018[2015-16]Status: DisposedITAT Cuttack05 Jun 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.174/Ctk/2018 (नििाारण वषा / Assessment Year : 2015 - 2016) Mahanadi Coalfields Ltd., Vs. Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur स्थायी ऱेखा सं./Pan No. : Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri S.S.Podar, Ca राजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr सुनवाई की तारीख / Date Of Hearing : 15/01/2020 घोषणा की तारीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am :

For Appellant: Shri S.S.Podar, CAFor Respondent: Shri S.M.Keshkamat, CITDR

Section 143(3)Section 14ASection 32Section 35ESection 37Section 37(1)

…sessee for the assessment year 2008-09. Photocopies of order dated 20/03/2018 & 03/01/2018 are placed at Page No.l0l to 165 & 186- 199 of P IB-VOL-I. 2.10 The decisions in the case of CIT Vs. Techno Shares Ltd., 225 CTR 337 (Bom) & Dabur India Ltd. Vs. ACIT, 159 TTJ 563 (Mumbai) as cited by the Ld. DR and relied by your honour for earlier years were discussed in the order dated 03.01.2018 . 2.11 That both the decision relied upon by the Ld. DR are not applicable to the fact & circumstances of the present case as discussed below: a. CIT Vs. Techno Shares Ltd., 225 CTR 337 (Bom): The relevant portion of the ord…

JCIT (OSD) LTU 2 , CHENNAI vs. TI FINANCIAL HOLDINGS LIMITED, CHENNAI

ITA 1974/CHNY/2019[2015-16]Status: DisposedITAT Chennai01 Nov 2019AY 2015-16

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.1974/Chny/2019 िनधा"रण वष"/Assessment Year:2015-16 The Joint Commissioner Of M/S. Ti Financial Holdings Limited, Income Tax (Osd), Vs. Date House, No. 234, Large Taxpayer Unit – 2, Room No. Nsc Bose Road, 711, 7Th Floor, Wanaparthy Block, No. Chennai 600 001. 121, M.G. Road, Chennai 34. [Pan:Aaact1249H] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. R. Anita, Jcit ""थ" की ओर से/Respondent By : Shri R. Vijayaraghavan, Advocate सुनवाई की तारीख/ Date Of Hearing : 21.10.2019 घोषणा की तारीख /Date Of Pronouncement : 01.11.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 9, Chennai Dated 21.03.2019 Relevant To The Assessment Year 2015-16. The Grounds Raised In The Appeal Of The Revenue Are That The Ld. Cit(A) Has Erred In Directing The Assessing Officer To Recomputed The Disallowance Under Section 14A To The Extent Of Investments Which Yield Exempt Income During The Year Under Consideration & The Ld. Cit(A) Has Erred In Holding That The 2

For Appellant: Ms. R. Anita, JCITFor Respondent: Shri R. Vijayaraghavan, Advocate

Section 10(34)Section 115JSection 14A

…आयकर अपीलीय अिधकरण, ‘‘डी’’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी एस जयरामन, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A.No.1974/Chny/2019 िनधा"रण वष"/Assessment Year:2015-16 The Joint Commissioner of M/s. TI Financial Holdings Limited, Income Tax (OSD), Vs. Date House, No. 234, Large Taxpayer Unit – 2, Room No. NSC Bose Road, 711, 7th Floor, Wanaparthy Block, No. Chennai 600 001. 121, M.G. Road, Chennai 34. [PAN:AAACT1249H] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ"…

AGILA SPECIALTIES PRIVATE LIMITED(NOW MERGED WITH MYLAN LABORATORIES LIMITED),HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-16(2), HYDERABAD

ITA 987/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Oct 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: 2012-13 Agila Specialities Private Vs. Acit, Limited, Circle-16(2), (Now Merged With Mylan 2Nd Floor, B-Block, Laboratories Limited) Income Tax Towers, Plot No. 564/A/22, Road Masabtank, No. 92, Jubilee Hills, Hyderabad – 004. Hyderabad, Telangana-34. Pan: Aaacq 1091 Q (Appellant) (Respondent) Assessee By: Sri Sharath Rao Revenue By: Smt. Nivedita Biswas-Dr Date Of Hearing: 03/09/2019 Date Of Pronouncement: 30/10/2019 Order Per A. Mohan Alankamony, Am.:

For Appellant: Sri Sharath RaoFor Respondent: Smt. Nivedita Biswas-DR

Section 115JSection 143(1)Section 14ASection 263Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER Assessment Year: 2012-13 Agila Specialities Private Vs. ACIT, Limited, Circle-16(2), (Now merged with Mylan 2nd Floor, B-Block, Laboratories Limited) Income Tax Towers, Plot No. 564/A/22, Road Masabtank, No. 92, Jubilee Hills, Hyderabad – 004. Hyderabad, Telangana-34. PAN: AAACQ 1091 Q (Appellant) (Respondent) Assessee by: Sri Sharath Rao Revenue by: Smt. Nivedita Biswas-DR Date of hearing: 03/09/2019 Date of pronouncement: 30/10/2019 ORDER PER A. MOHAN A…

T vs. AUTOMOBILE SOLUTIONS PRIVATE LIMITED,MADURAIVS.ITO CORPORATE WARD 3, MADURAI

ITA 809/CHNY/2019[2014-15]Status: DisposedITAT Chennai24 Sept 2019AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. No. 809/Chny/2019 िनधा"रण वष"/Assessment Year:2014-15 M/S. Tvs Automobile Solutions Private The Income Tax Officer, Limited, 7-B, Tvs Building, West Veli Vs. Corporate Ward 3, Street, Madurai 625 001. Madurai. [Pan:Aagcm0329K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri B. Ramakrishnan, Ca For Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 10.07.2019 घोषणा की तारीख /Date Of Pronouncement : 24.09.2019 आदेश /O R D E R Per Duvvuru Rl Reddy:

For Appellant: Shri B. Ramakrishnan, CA for Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, Addl. CIT

Section 115JSection 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘‘सी” "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी एस जयरामन, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A. No. 809/Chny/2019 िनधा"रण वष"/Assessment Year:2014-15 M/s. TVS Automobile Solutions Private The Income Tax Officer, Limited, 7-B, TVS Building, West Veli Vs. Corporate Ward 3, Street, Madurai 625 001. Madurai. [PAN:AAGCM0329K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri B. Ramakrishnan, CA for Shri N.V. Balaji, Advocate…

GUJARAT URJA VIKAS NIGAM LTD.,,BARODA vs. THE DY.CIT, CIRCLE-1(1),, BARODA

In the result, appeal I.T

ITA 3437/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad26 Apr 2019AY 2008-09

For Appellant: Shri J.P. Shah, A.RFor Respondent: Shri/Ms. Rita Dokania, Sr. D.R

Section 115JSection 143(3)Section 147Section 148Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member ITA Nos. 3358, 1988, 3359 & 3360 /Ahd/2015 A. Y. 2008-09, 2010-11, 2011-12 & 2012-13 The DCIT, Gujarat Urja Vikas Circle-1(1)(1), Nigam Ltd. Sardar Vadodara Vs Patel Vidyut Bhavan (Appellant) Race Course Circle, Baroda-390007 PAN: AACCG2861L (Respondent) ITA Nos. 3437, 2014, 3438 & 3439/Ahd/ 2015 A. Y. 2008-09, 2010-11, 2011-12 & 2012-13 Gujarat Urja Vikas Nigam The DCIT, Ltd. Sardar Patel Vidyut Circle-1(1)(1), Bhavan Race Course Vs Vadodara Circle, Baroda-390007…

THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1)(1),, VADODARA vs. GUJARAT URJA VIKAS NIGAM LTD.,, BARODA

In the result, appeal I.T

ITA 3358/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad26 Apr 2019AY 2008-09

For Appellant: Shri J.P. Shah, A.RFor Respondent: Shri/Ms. Rita Dokania, Sr. D.R

Section 115JSection 143(3)Section 147Section 148Section 40

KPIT TECHNOLOGIES LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is partly allowed

ITA 594/PUN/2015[2010-11]Status: DisposedITAT Pune12 Apr 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.594/Pn/2015 यििाारण वषा / Assessment Year : 2010-11 Kpit Technologies Limited, (Earlier Known As Kpit Cummins Infosystems Ltd.) Plot No.35/36, Rajiv Gandhi Infotech Park, Phase I, Midc, Hinjewadi Phase 1 Rd, अऩीऱाथी/Appellant Pune – 411057 …. Pan: Aaack7308N Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle -14, Pune

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Rajeev Kumar, CIT

Section 10ASection 115JSection 143(3)Section 14A

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ऐ” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, 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.594/PN/2015 यििाारण वषा / Assessment Year : 2010-11 KPIT Technologies Limited, (earlier known as KPIT Cummins Infosystems Ltd.) Plot No.35/36, Rajiv Gandhi Infotech Park, Phase I, MIDC, Hinjewadi Phase 1 Rd, अऩीऱाथी/Appellant Pune – 411057 …. PAN: AAACK7308N Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle -14, Pune अऩीऱाथी की ओ…

ACIT, SAMBALPUR vs. M/S MAHANADI COALFIELDS LTD, SAMBALPUR

In the result, appeals filed by the revenue for the assessment years

ITA 397/CTK/2013[2010-11]Status: DisposedITAT Cuttack20 Mar 2018AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri S.S.Poddar/N.Kedia, ARFor Respondent: Shri Piyush Kolhe, CIT DR

Section 143(3)

…32 is restricted to the tangible/intangible assets which are specifically enumerated therein and depreciation is not allowable on all tangible/intangible assets. He also referred to the decision of ITAT Mumbai Benches in the case of Dabur India ltd. vs ACIT, 159 TTJ 563 (Mumbai), wherein also, it was held that the tenancy rights cannot be construed as intangible assets falling within meaning Explanation to section 32(1) and, therefore, there is no question of allowing depreciation on said rights. 46. We find that the assessee has raised these additional grounds as per the direction of Hon’ble High Court of Oris…

DCIT CEN CIR 4(4) CEN RG 4, MUMBAI vs. UMA POLYMERS LTD, MUMBAI

In the result, appeal of the Revenue is dismissed whereas appeal of the assessee is allowed in part

ITA 3884/MUM/2015[2011-12]Status: DisposedITAT Mumbai03 Mar 2017AY 2011-12

Section 10(34)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM M/s. Uma Polymers Ltd., Vs. DCIT CIR 3(3), Mumbai 115, Raheja Plaza of Veera Desai Road, Andheri (W), Mumbai – 400 053 PAN/GIR No. AAACU0748E Appellant) .. Respondent) DCIT CC4(4), Mumbai Vs. M/s. Uma Polymers Ltd., 115, Raheja Plaza of Veera Desai Road, Andheri (W), Mumbai – 400 053 PAN/GIR No. AAACU0748E Appellant) .. Respondent) Assessee by Shri Rajendra Jain Revenue by Ms. Pooja Swaroop Date of Hearing 09/02/2017 Date of Pronouncement 03/03/2017 आदेश / O R D E R PER R.C.SHARMA (A.M): These are the cros…

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