Delhi in CIT v. Sandan Vikas (India) Ltd.

22 Taxmann.com 19High Court2012#5625 most cited

What is Delhi in CIT v. Sandan Vikas (India) Ltd. authority for?

For weighted deduction under section 35(2AB), the condition precedent is a certificate from the DSIR, but the date of the certificate is not important if the objective is to encourage research and development.

21

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

CIT v Sandan Vikas (India) Ltd · section 35(2AB) · weighted deduction · research and development · DSIR certificate · condition precedent · date of certificate

Also reported as

207 Taxmann 216

Issues it is cited on

section 35(2ab)weighted deductionsection 35put to usesection 32(1)capital expendituresection 115jbrevenue expenditurerule 46afinal assessment ordersection 37section 14a

Judgments citing Delhi in CIT v. Sandan Vikas (India) Ltd.

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLIGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 506/PUN/2025[2015-16]Status: DisposedITAT Pune25 Aug 2025AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

For Appellant: S/Shri Nikhil Pathak andFor Respondent: S/Shri Amol Khairnar, CIT-DR and
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Sr No 1 ITA No. 1657/PUN/2024 Appellant DCIT, Circle-1, Aurangabad Respondent Endurance Technologies Limited (earlier High Technology Transmission Systems India Pvt. Ltd.) E 92, Waluj, Ranjangaon (S), Bajaj Nagar, MIDC, Waluj SO, Aurangabad - 431136 PAN: AAACE7066P A.Y. 2011-12 2 1659/PUN/2024 -do- -do- 2012-13 3 1683/PUN/2024 -do- -do- 2013-14 4 1660/PUN/2024 -do- Endurance Technologies Limited E 92, Waluj, Ranjangaon (S), Bajaj Nagar, MIDC, Waluj SO, Aurangabad - 431136 PAN: A…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 1660/PUN/2024[2014-15]Status: DisposedITAT Pune25 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Sr No 1 ITA No. 1657/PUN/2024 Appellant DCIT, Circle-1, Aurangabad Respondent Endurance Technologies Limited (earlier High Technology Transmission Systems India Pvt. Ltd.) E 92, Waluj, Ranjangaon (S), Bajaj Nagar, MIDC, Waluj SO, Aurangabad - 431136 PAN: AAACE7066P A.Y. 2011-12 2 1659/PUN/2024 -do- -do- 2012-13 3 1683/PUN/2024 -do- -do- 2013-14 4 1660/PUN/2024 -do- Endurance Technologies Limited E 92, Waluj, Ranjangaon (S), Bajaj Nagar, MIDC, Waluj SO, Aurangabad - 431136 PAN: A…

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 :…

DCIT, CIRCLE-11(1), NEW DELHI vs. HANON CLIMATE SYSTEMS INDIA P.LTD (FORMERLY KNOWN AS VISTEON CLIMATE SYSTEMS LIMITED INDIA LTD), NEW DELHI

Accordingly decided against the Revenue while ground no. 2 is decided in favour of the assessee. Accordingly, the appeal of revenue is allowed partly

ITA 5813/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Apr 2023AY 2012-13

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmaita No. 5813/Del/2018, A.Y. 2012-13

Section 143(3)Section 32(1)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 5813/Del/2018, A.Y. 2012-13 Dy. Commissioner of Income Vs. M/s. Hanon Climate Tax, Systems India Pvt. Ltd. Circle-11(1), (Formerly known as M/s. New Delhi Visteon Climate Systems India Ltd.) Plot No. 1, Nelson Mandela Road, Vasant Kunj, New Delhi- 110070 Assessee by Sh. K.M.Gupta, Adv. Sh. Rohit Tiwari, Adv. & Ms. Tanya, Adv. Revenue by Shri Anuj Garg, Sr. DR Date of hearing: 28.03.2023 Date of Pronouncement: 06.04.2023 ORDER Per Anubhav Sharma, JM :…

NAVIN FLURINE INTERNATIONAL,MUMBAI vs. DY CIT 7(3)(1), MUMBAI

In the result, appeal of the Revenue is fully dismissed

ITA 6532/MUM/2019[2012-13]Status: DisposedITAT Mumbai30 Nov 2022AY 2012-13

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Aarti Vissanji &For Respondent: Sh. Manoj Kumar Sinha, DR
Section 115JSection 14ASection 35Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 6533/Mum/2019 (A.Y. 2013-14) Navin Fluorine International Ltd. Suntech Centre, 2nd Floor, 37/40, Subhash Road, Vile Parle (E), Mumbai- 400 057. PAN: AABCP0464B ...... Appellant Vs. Dy.CIT-7(3)(1), Aayakar Bhavan, M.K. Road, Mumbai- 400 020. ..... Respondent ITA No. 6816/Mum/2019 (A.Y. 2013-14) Dy.CIT-10(3)(1), Room No. 217/212, 1st Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400 020. ..... Appellant Vs. Navin Fluorine International Ltd. Suntech Centre, 2nd Floor, 37…

M/S INFOSYS LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

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

ITA 718/BANG/2017[2012-13]Status: DisposedITAT Bangalore28 Nov 2022AY 2012-13

Bench: Shri Chandra Poojaria & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Infosys Ltd., The Assistant Electronic City, Commissioner It(Tp)A No. Hosur Road, Of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), Pan: Bangalore. Aaaci4798L : Shri Padamchand Khincha, Assessee By Ca : Shri K.V. Arvind & Shri Dilip, Revenue By Standing Counsels For Dept. Date Of Hearing : 15-09-2022 Date Of Pronouncement : 28-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Final Assessment Order Dated 28/02/2017 Passed By The Ld.Acit, Circle – 3(1)(1), Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal: General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon’Ble Drp To The Extent Prejudicial To The Appellant Is Bad In Law & Liable To Be Quashed. Grounds On Denial Of Deduction Claimed Under Section 10Aa In Respect Of 4 Sez Units Viz., Chennai – Unit 1, Chandigarh, Mangalore - Unit 1 & Pune Unit 1 2. The Learned Assessing Officer Has Erred In Denying Deduction Claimed Under Section 10Aa In The Return Of Income Totally Amounting To Rs. 2227,82,65,630 In Respect

Section 10ASection 14ASection 2Section 2(24)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Infosys Ltd., The Assistant Electronic City, Commissioner IT(TP)A No. Hosur Road, of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), PAN: Bangalore. AAACI4798L : Shri Padamchand Khincha, Assessee by CA : Shri K.V. Arvind & Shri Dilip, Revenue by Standing Counsels for Dept. Date of Hearing : 15-09-2022 Date of Pronouncement : 28-11-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal ari…

OMNI ACTIVE HEALTH TECHNOLOGIES LTD.,MUMBAI vs. ADDL/JT./DY/CIT/ASSTT/ITO,NATIONAL E-ASSESSMETNT CENTRE, DELHI

In the result, appeal of assessee is partly allowed

ITA 1224/MUM/2021[2016-17]Status: DisposedITAT Mumbai17 Oct 2022AY 2016-17

Bench: Shri Baskaran Br & Sh. Anikesh Banerjee

Section 143(3)Section 144C(13)Section 144C(5)Section 35Section 69CSection 92C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHE (J),MUMBAI. BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 1224/Mum/2021 Assessment Year: 2016-17 Omni Active Health Vs. Addl. /Joint/Dy/Asstt. Technologies Ltd.T-8b, 5th Commissioner of Income Floor, Phoenix House, A Wing, Tax, National E- Phoenix Mill Compound, 462 Assessment Centre, Delhi Senapati Bapat Marg, Lower Parel, Mumbai. [PAN:AADCP2914Q] (Respondent) (Appellant) Appellant by Sh. Ketan Ved, AR Respondent by Sh.Rakesh Ranjan, CIT. DR. Date of Hearing 28.07.2022 Date of Pronouncement 17.10.2022 ORDER…

BIOLOGICAL E LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(2), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 1590/HYD/2018[2015-16]Status: DisposedITAT Hyderabad22 Jul 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri V.Siva Kumar, ARFor Respondent: Shri Kumar Aditya, DR
Section 115Section 143(3)Section 14ASection 35

…ted 15/05/2018 in Cummins India Limited Vs. DCIT in ITA No. 309/PUN/2014, CIT Vs. Cadila Page 3 of 19 Healthcare Ltd (2013) 31 taxman.com 300 (Gujarat), CIT VS. Claris Lifesciences Ltd (2008) 174 Taxmann 113 (Gujarat), CIT VS. Sundan Vikas (India) Ltd (2012) 22 Taxmann.com 19 (Delhi), Torrent Pharmaceuticals Ltd. Vs. ACIT in ITA No. 970/AHD/2007, and Bharat Forge Ltd Vs. ACIT in ITA No. 13/PUN/2017 by order dated 14/11/2018 in support of his contention that the requirement under section 35(2AB) of the Act is the approval of the R&D facility but not the expenditure. 7. Per contra, Ld. DR took us through the prov…

M/S. BIOCON LIMITED,BENGALURU vs. COMMISSIONER OF INCOME TAX, LTU,, BENGALURU

In the result, the appeal filed by the assessee is allowed on the legal issue raised in ground no

ITA 1858/BANG/2018[2010-11]Status: DisposedITAT Bangalore09 Jun 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2010-11 The Joint M/S. Biocon Ltd., Commissioner Of 20Th Km, Hosur Road, Income-Tax, Electronic City, Large Tax Payers Bangalore – 560 100. Unit [Ltu], Pan: Aaacb7461R Vs. Bangalore. Appellant Respondent : Shri Padam Chand Khincha, Assessee By Ca Revenue By : Shri Pradeep Kumar, Cit Dr Date Of Hearing : 20-04-2022 Date Of Pronouncement : 09-06-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Order Dated 28.03.2018 Passed By Ld.Cit(A)-3, Bangalore For A.Y. 2010-11 On Following Grounds Of Appeal: “The Grounds Mentioned Herein Below Are Independent & Without Prejudice To The Other Grounds Preferred By The Appellant. 1. That On Facts & Circumstances Of The ' Case & In Law, The Order Passed By The Learned Commissioner Of Income-Tax Appeals ["Cit(A)"] Dated March 28, 2018 Under Section 250 Of The Income-Tax Act, 1961 ("The Act") For Ay 2010-11 To The Extent Prejudicial To The Appellant, Is Bad In Law & Facts & Liable To Be Quashed. 2. Scope Of Re-Assessment Proceedings

For Respondent: Shri Padam Chand Khincha
Section 147Section 250Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2010-11 The Joint M/s. Biocon Ltd., Commissioner of 20th KM, Hosur Road, Income-tax, Electronic City, Large Tax Payers Bangalore – 560 100. Unit [LTU], PAN: AAACB7461R Vs. Bangalore. APPELLANT RESPONDENT : Shri Padam Chand Khincha, Assessee by CA Revenue by : Shri Pradeep Kumar, CIT DR Date of Hearing : 20-04-2022 Date of Pronouncement : 09-06-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against the order dated 28.03…

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…

HIL LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(2), HYDERABAD

In the result, appeals of the assessee for the A

ITA 647/HYD/2019[2012-13]Status: DisposedITAT Hyderabad22 Nov 2019AY 2012-13

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri A.V.Raghu Ram, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1701/Hyd/14 2009-10 Addl. Commissioner M/s.HIL Limited of Income Tax, 1702/Hyd/14 2010-11 (Formerly known as Range-2, M/s.Hyderabad HYDERABAD Industries Limited) 1703/Hyd/14 2011-12 HYDERABAD [PAN: AAACH2676Q] 647/Hyd/19 2012-13 ACIT, Circle-2(2), HYDERABAD 555/Hyd/17 2013-14 For Assessee : Shri A.V.Raghu Ram, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 16-10-2019& 17-10-2019 Date of Pronouncement : 22-…

HIL LIMITED, HYDERABAD,HYDERABAD vs. ACIT, CIRCLE-2(2), HYDERABAD, HYDERABAD

In the result, appeals of the assessee for the A

ITA 555/HYD/2017[2013-14]Status: DisposedITAT Hyderabad22 Nov 2019AY 2013-14

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri A.V.Raghu Ram, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1701/Hyd/14 2009-10 Addl. Commissioner M/s.HIL Limited of Income Tax, 1702/Hyd/14 2010-11 (Formerly known as Range-2, M/s.Hyderabad HYDERABAD Industries Limited) 1703/Hyd/14 2011-12 HYDERABAD [PAN: AAACH2676Q] 647/Hyd/19 2012-13 ACIT, Circle-2(2), HYDERABAD 555/Hyd/17 2013-14 For Assessee : Shri A.V.Raghu Ram, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 16-10-2019& 17-10-2019 Date of Pronouncement : 22-…

M/S HIL LIMITED(FORMERLY KNOWN AS HYDERABAD INDUSTRIES LIMITED),HYDERABAD vs. ADDL.CIT, RANGE-2, HYDERABAD, HYDERABAD

In the result, appeals of the assessee for the A

ITA 1703/HYD/2014[2011-12]Status: DisposedITAT Hyderabad22 Nov 2019AY 2011-12

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri A.V.Raghu Ram, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1701/Hyd/14 2009-10 Addl. Commissioner M/s.HIL Limited of Income Tax, 1702/Hyd/14 2010-11 (Formerly known as Range-2, M/s.Hyderabad HYDERABAD Industries Limited) 1703/Hyd/14 2011-12 HYDERABAD [PAN: AAACH2676Q] 647/Hyd/19 2012-13 ACIT, Circle-2(2), HYDERABAD 555/Hyd/17 2013-14 For Assessee : Shri A.V.Raghu Ram, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 16-10-2019& 17-10-2019 Date of Pronouncement : 22-…

M/S HIL LIMITED(FORMERLY KNOWN AS HYDERABAD INDUSTRIES LIMITED),HYDERABAD vs. ADDL.CIT, RANGE-2, HYDERABAD, HYDERABAD

In the result, appeals of the assessee for the A

ITA 1702/HYD/2014[2010-11]Status: DisposedITAT Hyderabad22 Nov 2019AY 2010-11

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri A.V.Raghu Ram, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1701/Hyd/14 2009-10 Addl. Commissioner M/s.HIL Limited of Income Tax, 1702/Hyd/14 2010-11 (Formerly known as Range-2, M/s.Hyderabad HYDERABAD Industries Limited) 1703/Hyd/14 2011-12 HYDERABAD [PAN: AAACH2676Q] 647/Hyd/19 2012-13 ACIT, Circle-2(2), HYDERABAD 555/Hyd/17 2013-14 For Assessee : Shri A.V.Raghu Ram, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 16-10-2019& 17-10-2019 Date of Pronouncement : 22-…

M/S HIL LIMITED(FORMERLY KNOWN AS HYDERABAD INDUSTRIES LIMITED),HYDERABAD vs. ADDL.CIT, RANGE-2, , HYDERABAD

In the result, appeals of the assessee for the A

ITA 1701/HYD/2014[2009-10]Status: DisposedITAT Hyderabad22 Nov 2019AY 2009-10

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri A.V.Raghu Ram, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1701/Hyd/14 2009-10 Addl. Commissioner M/s.HIL Limited of Income Tax, 1702/Hyd/14 2010-11 (Formerly known as Range-2, M/s.Hyderabad HYDERABAD Industries Limited) 1703/Hyd/14 2011-12 HYDERABAD [PAN: AAACH2676Q] 647/Hyd/19 2012-13 ACIT, Circle-2(2), HYDERABAD 555/Hyd/17 2013-14 For Assessee : Shri A.V.Raghu Ram, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 16-10-2019& 17-10-2019 Date of Pronouncement : 22-…

SI GROUP INDIA LTD,NAVI MUMBAI vs. ASST CIT LTU, MUMBAI

In the result appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

ITA 3431/MUM/2015[2008-09]Status: DisposedITAT Mumbai16 Oct 2019AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Bledy. Commissioner Of Income-Tax V. M/S. Si Group India Limited Large Taxpayer Unit – 2 Plot No: D-2/I, Ttc Industrial Area World Trade Centre Thane – Belapur Road Centre 1, 29Th Floor, Cuffe Parade Opp. Juinagar Railway Station Mumbai – 400 005 Navi Mumbai – 400 705 Pan: Aaach7323L (Appellant) (Respondent) M/S. Si Group India Limited V. Assistant Commissioner Of Income-Tax Large Taxpayer Unit Plot No: D-2/I, Ttc Industrial Area Mumbai Thane – Belapur Road Opp. Juinagar Railway Station Navi Mumbai – 400 705 Pan: Aaach7323L (Appellant) (Respondent) Assessee By : Shri Ajit Kumar Jain & Shri Siddhesh Chaugule Department By : Shri Vivek A. Perampura

For Appellant: Shri Ajit Kumar Jain &For Respondent: Shri Vivek A. Perampura
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER Dy. Commissioner of Income-tax v. M/s. SI Group India Limited Large Taxpayer Unit – 2 Plot No: D-2/I, TTC Industrial Area World Trade Centre Thane – Belapur Road Centre 1, 29th Floor, Cuffe Parade Opp. Juinagar Railway Station Mumbai – 400 005 Navi Mumbai – 400 705 PAN: AAACH7323L (Appellant) (Respondent) M/s. SI Group India Limited v. Assistant Commissioner of Income-tax Large Taxpayer Unit Plot No: D-2/I, TTC Industrial Area Mumbai Thane – Belapur Road…

DCIT (LTU)-2, MUMBAI vs. S I GROUP INDIA LTD, NAVI MUMBAI

In the result appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

ITA 3306/MUM/2015[2008-09]Status: DisposedITAT Mumbai16 Oct 2019AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Bledy. Commissioner Of Income-Tax V. M/S. Si Group India Limited Large Taxpayer Unit – 2 Plot No: D-2/I, Ttc Industrial Area World Trade Centre Thane – Belapur Road Centre 1, 29Th Floor, Cuffe Parade Opp. Juinagar Railway Station Mumbai – 400 005 Navi Mumbai – 400 705 Pan: Aaach7323L (Appellant) (Respondent) M/S. Si Group India Limited V. Assistant Commissioner Of Income-Tax Large Taxpayer Unit Plot No: D-2/I, Ttc Industrial Area Mumbai Thane – Belapur Road Opp. Juinagar Railway Station Navi Mumbai – 400 705 Pan: Aaach7323L (Appellant) (Respondent) Assessee By : Shri Ajit Kumar Jain & Shri Siddhesh Chaugule Department By : Shri Vivek A. Perampura

For Appellant: Shri Ajit Kumar Jain &For Respondent: Shri Vivek A. Perampura
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER Dy. Commissioner of Income-tax v. M/s. SI Group India Limited Large Taxpayer Unit – 2 Plot No: D-2/I, TTC Industrial Area World Trade Centre Thane – Belapur Road Centre 1, 29th Floor, Cuffe Parade Opp. Juinagar Railway Station Mumbai – 400 005 Navi Mumbai – 400 705 PAN: AAACH7323L (Appellant) (Respondent) M/s. SI Group India Limited v. Assistant Commissioner of Income-tax Large Taxpayer Unit Plot No: D-2/I, TTC Industrial Area Mumbai Thane – Belapur Road…

SI GROUP INDIA LTD,NAVI MUMBAI vs. ASST CIT LTU, MUMBAI

ITA 1745/MUM/2014[2009-10]Status: DisposedITAT Mumbai19 Jun 2019AY 2009-10

Bench: Shri Saktijit Dey, Jm & Shri M.Balaganesh, Am M/S. Si Group India Limited Vs. Asst. Commissioner Of Plot No.D-2/1, Ttc Income Tax, Industrial Area, Ltu, Mumbai Thane-Belapur Road Opp. Juinagar Railway Station Navi Mumbai – 400 705 Pan/Gir No.Aaach7323L (Appellant) .. (Respondent) Asst. Commissioner Of Vs. M/S. Si Group India Limited Income Tax, Plot No.D-2/1, Ttc Industrial Centre-1, 29Th Floor Area, World Trade Centre Thane-Belapur Road Cuffe Parade, Opp. Juinagar Railway Station Mumbai-400 005 Navi Mumbai – 400 705 Pan/Gir No.Aaach7323L (Appellant) .. (Respondent) Assessee By Shri Ajit Kumar Jain & Shri Siddhesh Chaugule Revenue By Shri Manoj Kumar Singh Date Of Hearing 17/05/2019 Date Of Pronouncement 19/06/2019

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J”, BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, JM & SHRI M.BALAGANESH, AM M/s. SI Group India Limited Vs. Asst. Commissioner of Plot No.D-2/1, TTC Income Tax, Industrial Area, LTU, Mumbai Thane-Belapur Road Opp. Juinagar Railway Station Navi Mumbai – 400 705 PAN/GIR No.AAACH7323L (Appellant) .. (Respondent) Asst. Commissioner of Vs. M/s. SI Group India Limited Income Tax, Plot No.D-2/1, TTC Industrial Centre-1, 29th Floor Area, World Trade Centre Thane-Belapur Road Cuffe Parade, Opp. Juinagar Railway Station Mumbai-400 005 Navi Mumbai – 400 705 PAN/GIR No.AAACH7323L (Appellant)…

ANSH SYSTEMS PVT. LTD.,,PUNE vs. INCOME-TAX OFFICER,,

In the result, appeal of the assessee is allowed

ITA 2492/PUN/2016[2009-10]Status: DisposedITAT Pune26 Mar 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am

For Appellant: Shri Prateek Jha &For Respondent: Shri Ajay Modi, JCIT
Section 10ASection 10BSection 14Section 143(3)Section 148Section 271(1)(c)

…पुणे "यायपीठ "यायपीठ "यायपीठ “SMC” पुणे "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण पुणे अिधकरण पुणे पुणे पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" डी डी राव राव, लेखा राव लेखा लेखा BEFORE SHRI D. KARUNAKARA RAO, AM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA No.2492/PUN/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2009-10 वष" Ansh Systems Pvt. Ltd., Nyati Tech Park, Building A, 4th Floor, Vadgaon Sheri,…

ELGI EQUIPMENTS LTD.,COIMBATORE vs. JCIT, COIMBATORE

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

ITA 973/CHNY/2015[2011-12]Status: DisposedITAT Chennai21 Oct 2016AY 2011-12

Bench: Shri Abraham P. George & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No. 973/Mds/2015 "नधा"रण वष" /Assessment Year : 2011-2012

For Appellant: Shri. N.V. Balaji, AdvocateFor Respondent: Shri. Supriyo Pal, IRS, JCIT
Section 115JSection 234BSection 234CSection 35

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ B’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज",लेखा सद"य एवं "ीजी. पवन कुमार, "या"यकसद"यकेसम" BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 973/Mds/2015 "नधा"रण वष" /Assessment year : 2011-2012 M/s. Elgi Equipments Ltd, Vs. The Joint Commissioner of Elgi Industiral Complex, Income Tax, Trichy Road, Corporate Circle 2, Singanallur, Coimbatore Coimbatore 641 005. [PAN AAACE 4784E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. N.V. Balaji, Ad…

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Delhi in CIT v. Sandan Vikas (India) Ltd. (22 Taxmann.com 19) — Cited in 21 Judgments | BharatTax