What is EID Parry India's v. CIT authority for?

Unabsorbed depreciation of an amalgamating company cannot be added to the written down value of assets in the hands of the amalgamated company. The Supreme Court has dismissed a special leave petition against a High Court decision on this point, implicitly upholding this proposition.

How many judgments cite EID Parry India's v. CIT?

20 judgments on BharatTax cite EID Parry India's v. CIT (23 Taxmann.com 348), spanning 2017 to 2025.

Which sections of the Income Tax Act does EID Parry India's v. CIT come up under?

It is most often cited in judgments turning on Section 14A, Section 271(1)(c), Section 35D, Section 80A(5), Section 80-IA(4), Section 80IA.

EID Parry India's v. CIT (23 Taxmann.com 348)

M.S. Khurana Engineering Limited, Ahmedabad vs. The DCIT, Circle-2(1)(2), Ahmedabad

ITA 2171/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Deepak Rindani, ARFor Respondent: Shri R.P. Rastogi, CIT-DR &

Section 14ASection 80Section 80I

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1608/Ahd/2014 1. 2009-10 M.S. Khurana The Jt. CIT Engineering Ltd. Range-4 2nd Floor, “MSK”, Ahmedabad – Passport Office to 380 014 Panjarapole Road Ambawadi Ahmedabad-380 015 PAN: AABCM 4514 F (Assessee) (Reven…

M.S. Khurana Engineering Limited, Ahmedabad vs. The ACIT, Circle-2(1)(2), Ahmedabad

ITA 2170/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Deepak Rindani, ARFor Respondent: Shri R.P. Rastogi, CIT-DR &

Section 14ASection 80Section 80I

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1608/Ahd/2014 1. 2009-10 M.S. Khurana The Jt. CIT Engineering Ltd. Range-4 2nd Floor, “MSK”, Ahmedabad – Passport Office to 380 014 Panjarapole Road Ambawadi Ahmedabad-380 015 PAN: AABCM 4514 F (Assessee) (Reven…

M.S. Khurana Engineering Limited, Ahmedabad vs. The DCIT, Circle-2(1)(2), Ahmedabad

ITA 2169/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2012-13

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Deepak Rindani, ARFor Respondent: Shri R.P. Rastogi, CIT-DR &

Section 14ASection 80Section 80I

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1608/Ahd/2014 1. 2009-10 M.S. Khurana The Jt. CIT Engineering Ltd. Range-4 2nd Floor, “MSK”, Ahmedabad – Passport Office to 380 014 Panjarapole Road Ambawadi Ahmedabad-380 015 PAN: AABCM 4514 F (Assessee) (Reven…

M.S. Khurana Engineering Limited, Ahmedabad vs. The Dy. CIT, (OSD)-1, Circle-4, Ahmedabad

ITA 659/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2011-12

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Deepak Rindani, ARFor Respondent: Shri R.P. Rastogi, CIT-DR &

Section 14ASection 80Section 80I

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1608/Ahd/2014 1. 2009-10 M.S. Khurana The Jt. CIT Engineering Ltd. Range-4 2nd Floor, “MSK”, Ahmedabad – Passport Office to 380 014 Panjarapole Road Ambawadi Ahmedabad-380 015 PAN: AABCM 4514 F (Assessee) (Reven…

M.S. Khurana Engineering Limited, Ahmedabad vs. The Dy. CIT, (OSD)-1, Circle-4, Ahmedabad

ITA 658/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2010-11

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Deepak Rindani, ARFor Respondent: Shri R.P. Rastogi, CIT-DR &

Section 14ASection 80Section 80I

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1608/Ahd/2014 1. 2009-10 M.S. Khurana The Jt. CIT Engineering Ltd. Range-4 2nd Floor, “MSK”, Ahmedabad – Passport Office to 380 014 Panjarapole Road Ambawadi Ahmedabad-380 015 PAN: AABCM 4514 F (Assessee) (Reven…

M.S. Khurana Engineering Limited, Ahmedabad vs. The Jt. CIT, Range-4, Ahmedabad

ITA 1608/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2009-10

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Deepak Rindani, ARFor Respondent: Shri R.P. Rastogi, CIT-DR &

Section 14ASection 80Section 80I

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1608/Ahd/2014 1. 2009-10 M.S. Khurana The Jt. CIT Engineering Ltd. Range-4 2nd Floor, “MSK”, Ahmedabad – Passport Office to 380 014 Panjarapole Road Ambawadi Ahmedabad-380 015 PAN: AABCM 4514 F (Assessee) (Reven…

Tech Mahindra Limited (Earlier Known As Mahindra Engineering Services Ltd, Mumbai vs. Dy Commissioner of Income Tax Range 1(3), Mumbai

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

ITA 2463/MUM/2013[2009-10]Status: DisposedITAT Mumbai01 Dec 2023AY 2009-10

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Tech Mahindra Limited Dy. Cit, Range 2(2) (Earlier Known As Mahindra Mumbai Engineering Services Limited) Vs. Gateway Building, Apollo Bunder, Mumbai-400 001 Pan/Gir No. Aaacm 3484 F (Assessee) (Revenue) : & Asst. Cit-2(3)(1) Tech Mahindra Ltd. Mumbai (Earlier Known As Mahindra Engineering Services Ltd.) Vs. Mahindra Tower, 1St Floor, B Wing, Dr. G M Bhosale Marg, P K Kurne Chowk, Worli, Mumbai-400 018 Pan/Gir No. Aaacm 3484 F (Revenue) : (Assessee)

For Appellant: Shri Viral ShahFor Respondent: Shri Ashok Kumar Ambastha

Section 10(35)Section 143(1)Section 143(2)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Tech Mahindra Limited Dy. CIT, Range 2(2) (Earlier known as Mahindra Mumbai Engineering Services Limited) Vs. Gateway Building, Apollo Bunder, Mumbai-400 001 PAN/GIR No. AAACM 3484 F (Assessee) (Revenue) : & Asst. CIT-2(3)(1) Tech Mahindra Ltd. Mumbai (Earlier known as Mahindra Engineering Services Ltd.) Vs. Mahindra Tower, 1st Floor, B Wing, Dr. G M Bhosale Marg, P K Kurne Chowk, Worli, Mumbai-400 018 PAN/GIR No. AAACM 3484 F (Revenue) : (Assessee) Assessee by : Shri Viral Shah Respondent by :…

DCIT 2(2), Mumbai vs. Mahindra Engineering Services Ltd, Mumbai

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

ITA 2282/MUM/2013[2009-10]Status: DisposedITAT Mumbai01 Dec 2023AY 2009-10

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Tech Mahindra Limited Dy. Cit, Range 2(2) (Earlier Known As Mahindra Mumbai Engineering Services Limited) Vs. Gateway Building, Apollo Bunder, Mumbai-400 001 Pan/Gir No. Aaacm 3484 F (Assessee) (Revenue) : & Asst. Cit-2(3)(1) Tech Mahindra Ltd. Mumbai (Earlier Known As Mahindra Engineering Services Ltd.) Vs. Mahindra Tower, 1St Floor, B Wing, Dr. G M Bhosale Marg, P K Kurne Chowk, Worli, Mumbai-400 018 Pan/Gir No. Aaacm 3484 F (Revenue) : (Assessee)

For Appellant: Shri Viral ShahFor Respondent: Shri Ashok Kumar Ambastha

Section 10(35)Section 143(1)Section 143(2)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Tech Mahindra Limited Dy. CIT, Range 2(2) (Earlier known as Mahindra Mumbai Engineering Services Limited) Vs. Gateway Building, Apollo Bunder, Mumbai-400 001 PAN/GIR No. AAACM 3484 F (Assessee) (Revenue) : & Asst. CIT-2(3)(1) Tech Mahindra Ltd. Mumbai (Earlier known as Mahindra Engineering Services Ltd.) Vs. Mahindra Tower, 1st Floor, B Wing, Dr. G M Bhosale Marg, P K Kurne Chowk, Worli, Mumbai-400 018 PAN/GIR No. AAACM 3484 F (Revenue) : (Assessee) Assessee by : Shri Viral Shah Respondent by :…