DCIT v. Bosch Ltd.

87 Taxmann.com 351Income Tax Appellate Tribunal2017#18449 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2022.

Issues it is cited on

section 2(28a)disallowance of interest expendituredisallowance u/s 14asection 254section 14asection 153asection 143(2)section 132opportunity of being heardpersonindiatotal income

Judgments citing DCIT v. Bosch Ltd.

VAISHNAVI INFRASTRUCTURE PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result, all the three appeals filed by the assessee stands allowed for statistical purposes

ITA 728/BANG/2022[2011-12]Status: DisposedITAT Bangalore30 Nov 2022AY 2011-12

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: Smt. Suman Lunkar, CA
Section 132Section 143(2)Section 143(3)Section 14ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 727, 728 & 695/Bang/2022 Assessment Years : 2009-10, 2011-12 & 2012-13 M/s. Vaishnavi The Assistant Infrastructure Pvt. Commissioner of Ltd., Income Tax, No. 2/2, Walton Road, Central Circle – Off Vittal Mallya Road, 1(2), Bangalore – 560 001. Vs. Bangalore. PAN: AACCV3531L APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, CA : Shri Gudimella VP Pavan Revenue by Kumar, JCIT DR Date of Hearing : 03-11-2022 Date of Pronouncement : 30-11-2022 ORDER PER BEENA PILLAI…

VAISHNAVI INFRASTRUCTURE PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result, all the three appeals filed by the assessee stands allowed for statistical purposes

ITA 727/BANG/2022[2009-10]Status: DisposedITAT Bangalore30 Nov 2022AY 2009-10

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: Smt. Suman Lunkar, CA
Section 132Section 143(2)Section 143(3)Section 14ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 727, 728 & 695/Bang/2022 Assessment Years : 2009-10, 2011-12 & 2012-13 M/s. Vaishnavi The Assistant Infrastructure Pvt. Commissioner of Ltd., Income Tax, No. 2/2, Walton Road, Central Circle – Off Vittal Mallya Road, 1(2), Bangalore – 560 001. Vs. Bangalore. PAN: AACCV3531L APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, CA : Shri Gudimella VP Pavan Revenue by Kumar, JCIT DR Date of Hearing : 03-11-2022 Date of Pronouncement : 30-11-2022 ORDER PER BEENA PILLAI…

VAISHNAVI INFRASTRUCTURE PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result, all the three appeals filed by the assessee stands allowed for statistical purposes

ITA 695/BANG/2022[2012-13]Status: DisposedITAT Bangalore30 Nov 2022AY 2012-13

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: Smt. Suman Lunkar, CA
Section 132Section 143(2)Section 143(3)Section 14ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 727, 728 & 695/Bang/2022 Assessment Years : 2009-10, 2011-12 & 2012-13 M/s. Vaishnavi The Assistant Infrastructure Pvt. Commissioner of Ltd., Income Tax, No. 2/2, Walton Road, Central Circle – Off Vittal Mallya Road, 1(2), Bangalore – 560 001. Vs. Bangalore. PAN: AACCV3531L APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, CA : Shri Gudimella VP Pavan Revenue by Kumar, JCIT DR Date of Hearing : 03-11-2022 Date of Pronouncement : 30-11-2022 ORDER PER BEENA PILLAI…

M/S CENTAUR PHARMACEUTICALS PVT LTD,MUMBAI vs. ITO 14 (1)(3), MUMBAI

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

ITA 7401/MUM/2019[2013-14]Status: DisposedITAT Mumbai04 Aug 2022AY 2013-14

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vishwas MehendaleFor Respondent: Shri S.N. Kabra
Section 143(2)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 7401/MUM/2019 (A.Y: 2013-14) M/s. Centaur Pharmaceuticals Pvt. Ltd., v. Income Tax Officer – 14(1)(3) Centaur House, Shanti Nagar Aayakar Bhavan, M.K. Road Vakola, Santacruz (East) Mumbai - 400020 Mumbai- 400055 PAN: AAACC0444K (Appellant) (Respondent) Assessee by : Shri Vishwas Mehendale Department by : Shri S.N. Kabra Date of Hearing : 03.06.2022 Date of Pronouncement : 04.08.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed b…

M/S. SASKEN TECHNOLOGIES LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE - 6, BANGALORE

In the result, appeal of the assessee is partly allowed

ITA 2546/BANG/2019[2016-17]Status: DisposedITAT Bangalore18 Mar 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2016-17 M/S. Sasken Technologies Limited, Vs. Jcit, No.139/25, Ring Road, Domlur, Special Range – 6, Bengaluru-560071. Bengaluru. Pan : Aaecs 6424 R Appellant Respondent Appellant By : Shri. Padam Chand Khincha, Ca Respondent By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 09.03.2022 Date Of Pronouncement : 16.03.2022 O R D E R Per N.V. Vasudevanthis Is An Appeal By The Assessee Against The Order Dated 27.11.2019 Of Cit(A), Bengaluru -10, Relating To Assessment Year 2016-17. 2. Ground No.1 Raised By The Assessee Is General & Calls For No Specific Adjudication. Grounds Nos.2 & 3 Raised By The Assessee Is With Regard To The Issue Whether The Gain On Sale / Assignment Of Intellectual Property Rights (Ipr) Is Assessable To Tax At All & If So Assessable To Tax Whether It Has To Be Assessed To Tax Under The Head “Income From Business Or Profession” Or “Capital Gain”. Page 2 Of 31

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment year : 2016-17 M/s. Sasken Technologies Limited, Vs. JCIT, No.139/25, Ring Road, Domlur, Special Range – 6, Bengaluru-560071. Bengaluru. PAN : AAECS 6424 R APPELLANT RESPONDENT Appellant by : Shri. Padam Chand Khincha, CA Respondent by : Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 09.03.2022 Date of Pronouncement : 16.03.2022 O R D E R Per N.V. Vasudevan, Vice President This is an appeal by the assessee against the order dated 27.11.20…

DCIT v. Bosch Ltd. (87 Taxmann.com 351) — Cited in 5 Judgments | BharatTax