DCIT v. Bharat Biotech International Ltd.

42 Taxmann.com 204Reported decision2014#20828 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2022.

Issues it is cited on

section 35(1)(i)section 35(1)interest free advancesdeemed dividendsection 2(22)(e)section 36(1)(iii)commercial expediencyrevenue expendituresection 37(1)salaryprevious yearprescribed

Judgments citing DCIT v. Bharat Biotech International Ltd.

JCIT (OSD), Corporate Circle - 1 (1), Chennai vs. M/S. Aban Infrastructure Pvt. Ltd., Chennai

The appeal stands dismissed

ITA 761/CHNY/2020[2014-15]Status: DisposedITAT Chennai18 Nov 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate)-Ld. ARFor Respondent: Shri AR. V Sreenivasan (Addl. CIT) –Ld. DR
Section 143(3)Section 36(1)(iii)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.638/Chny/2020 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकर अपील सं./ ITA No.3216/Chny/2019 (िनधाBरण वषB / Assessment Year: 2015-16) M/s. Aban Infrastructure Ltd. DCIT बनाम No.113, Pantheon Road, Corporate Circle-1(1), Janpriya Crest, Egmore, Chennai. / Vs. Chennai – 600 008. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAFCA-8695-K…

M/S. Aban Infrastructure Ltd., Chennai vs. DCIT, Corporate Circle - 1 (1), Chennai

The appeal stands dismissed

ITA 638/CHNY/2020[2014-15]Status: DisposedITAT Chennai18 Nov 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate)-Ld. ARFor Respondent: Shri AR. V Sreenivasan (Addl. CIT) –Ld. DR
Section 143(3)Section 36(1)(iii)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.638/Chny/2020 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकर अपील सं./ ITA No.3216/Chny/2019 (िनधाBरण वषB / Assessment Year: 2015-16) M/s. Aban Infrastructure Ltd. DCIT बनाम No.113, Pantheon Road, Corporate Circle-1(1), Janpriya Crest, Egmore, Chennai. / Vs. Chennai – 600 008. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAFCA-8695-K…

Aban Infrastructure Ltd, Chennai vs. DCIT, Corporate Circle-1(1), Chennai

The appeal stands dismissed

ITA 3216/CHNY/2019[2015-16]Status: DisposedITAT Chennai18 Nov 2022AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate)-Ld. ARFor Respondent: Shri AR. V Sreenivasan (Addl. CIT) –Ld. DR
Section 143(3)Section 36(1)(iii)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.638/Chny/2020 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकर अपील सं./ ITA No.3216/Chny/2019 (िनधाBरण वषB / Assessment Year: 2015-16) M/s. Aban Infrastructure Ltd. DCIT बनाम No.113, Pantheon Road, Corporate Circle-1(1), Janpriya Crest, Egmore, Chennai. / Vs. Chennai – 600 008. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAFCA-8695-K…

Aban Infrastructure Ltd, Chennai vs. DCIT, Corporate Circle-1(1), Chennai

The appeal stand allowed in terms of our above order

ITA 82/CHNY/2018[2013-14]Status: DisposedITAT Chennai14 Sept 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) – Ld. DR
Section 143(3)Section 28Section 35(3)

…आयकर अपीलीय अिधकरण ’डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय ,ी वी. दुगा2 राव, "ाियक सद4 एवं माननीय ,ी मनोज कुमार अ9वाल ,लेखा सद4 के सम;। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.82/Chny/2018 (िनधा2रणवष2 / Assessment Year: 2013-14) M/s Aban Infrastructure Ltd. DCIT बनाम/ 113, Janpriya Crest, Pantheon Road, Corporate Circle -1(1), Vs. Egmore, Chennai – 600 008. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAFCA-8695-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri R. Vija…

DCIT v. Bharat Biotech International Ltd. (42 Taxmann.com 204) — Cited in 4 Judgments | BharatTax