Everest Kento Cylinder Ltd. v. Asstt. CIT

56 Taxmann.com 361Supreme Court of India2015#3203 most cited

What is Everest Kento Cylinder Ltd. v. Asstt. CIT authority for?

An assessee must provide evidence to prove the actual rendering of services for expenses claimed, as each assessment year is a separate unit of assessment and res judicata or consistency principles do not override the burden of proof.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Everest Kento Cylinder Ltd. v. Asstt. CIT · 56 Taxmann.com 361 · SC 2015 · burden of proof · actual rendering of services · res judicata · assessment year · independent unit

Sections most often in play

Section 143(3)Section 234BSection 36(1)(va)Section 92CASection 115JBSection 144Section 1961Section 2(24)(x)

Issues it is cited on

goodwill arising on amalgamationinterest on outstanding receivablessection 43(6)(c)section 36(l)(va)section 92b(1)section 2(11)minimum alternate taxsection 43(6)opening wdvsection 92btransferor companycorporate guarantee

Judgments citing Everest Kento Cylinder Ltd. v. Asstt. CIT

ACIT., CENTRAL CIRCLE 1(2), HYDERABAD vs. AUROBINDO PHARMA LIMITED, HYDERABAD

In the result, the appeal of the Revenue is dismissed

ITA 710/HYD/2025[2021-22]Status: DisposedITAT Hyderabad06 Aug 2025AY 2021-22

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.710/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2021-22) Asst. Commissioner Of Income Tax, M/S. Aurobindo Pharma Ltd., Vs. Central Circle 1(2), Hyderabad. Hyderabad. Pan: Aabca7366H (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri B.G. Reddy, Advocate रधजस् व द्वधरध/Revenue By:: Shri Narendra Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 30/07/2025 घोर्णध की तधरीख/Pronouncement: 06/08/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Revenue, Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), Hyderabad (“Ld. Cit(A)”), Dated 24.02.2025 For The A.Y. 2021-22. 2. The Revenue Has Raised The Following Grounds Of Appeal :

For Appellant: Shri B.G. Reddy, AdvocateFor Respondent: : Shri Narendra Kumar Naik
Section 115JSection 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री रविश सूद, न् याययक सदस् य एवं श्री मिुसूदन सावडिया, लेखा सदस् य के समक्ष । BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.710/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2021-22) Asst. Commissioner of Income Tax, M/s. Aurobindo Pharma Ltd., Vs. Central Circle 1(2), Hyderabad. Hyderabad. PAN: AABCA7366H (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri B.G. Reddy, Advocate रधजस् व द्वधरध/Revenue by:: Shri Narendra Kumar Naik, CIT-DR सुिवधई की त…

JT. CTI (OSD), CIRCLE-3(1)(1),, AHMEDABAD vs. M/S. NIRMA LIMITED,, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 791/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No.2007 & 2008/Ahd/2017 AND Assessment Year : 2012-13, 2013-14 & 2014-15 Nirma Limited, DCIT, Cir.3(1)(1) Nirma House, Ashram Road Vs Ahmedabad. Ahmedabad 380 009 PAN : AAACN 5350 K AND Assessment Year : 2013-14 & 2014-15 DCIT, Cir.3(1)(1) Nirma Limited, Ahmedabad. Vs Nirma House, Ashram Road Ahmedabad 380 009 PAN : AAACN 5350 K (Appellant) (Responent) Assessee by : Shri S.N. Soparkar, Sr.Advocate, Smt.Urvashi Shodhan…

NIRMA LIMITED,,AHMEDABAD vs. DCIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 516/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No.2007 & 2008/Ahd/2017 AND Assessment Year : 2012-13, 2013-14 & 2014-15 Nirma Limited, DCIT, Cir.3(1)(1) Nirma House, Ashram Road Vs Ahmedabad. Ahmedabad 380 009 PAN : AAACN 5350 K AND Assessment Year : 2013-14 & 2014-15 DCIT, Cir.3(1)(1) Nirma Limited, Ahmedabad. Vs Nirma House, Ashram Road Ahmedabad 380 009 PAN : AAACN 5350 K (Appellant) (Responent) Assessee by : Shri S.N. Soparkar, Sr.Advocate, Smt.Urvashi Shodhan…

THE DCIT, CIR-3(1)(1), AHMEDABAD vs. M/S. NIRMA LIMITED,, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 2224/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No.2007 & 2008/Ahd/2017 AND Assessment Year : 2012-13, 2013-14 & 2014-15 Nirma Limited, DCIT, Cir.3(1)(1) Nirma House, Ashram Road Vs Ahmedabad. Ahmedabad 380 009 PAN : AAACN 5350 K AND Assessment Year : 2013-14 & 2014-15 DCIT, Cir.3(1)(1) Nirma Limited, Ahmedabad. Vs Nirma House, Ashram Road Ahmedabad 380 009 PAN : AAACN 5350 K (Appellant) (Responent) Assessee by : Shri S.N. Soparkar, Sr.Advocate, Smt.Urvashi Shodhan…

M/S. NIRMA LIMITED,,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 2008/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No.2007 & 2008/Ahd/2017 AND Assessment Year : 2012-13, 2013-14 & 2014-15 Nirma Limited, DCIT, Cir.3(1)(1) Nirma House, Ashram Road Vs Ahmedabad. Ahmedabad 380 009 PAN : AAACN 5350 K AND Assessment Year : 2013-14 & 2014-15 DCIT, Cir.3(1)(1) Nirma Limited, Ahmedabad. Vs Nirma House, Ashram Road Ahmedabad 380 009 PAN : AAACN 5350 K (Appellant) (Responent) Assessee by : Shri S.N. Soparkar, Sr.Advocate, Smt.Urvashi Shodhan…

M/S. NIRMA LIMITED,,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-\n13 & 2013-14 filed by the assessee are partly allowed, while the appeal of the assessee\nfor AY 2014-15 is allowed

ITA 2007/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2012-13
For Appellant: \nShri S.N. Soparkar, Sr.AdvocateFor Respondent: \nShri Alpesh Parmar, CIT-DR
Section 2(24)(x)Section 234BSection 271

…{ "clean_text": "आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ ‘A' अहमदाबाद।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“A” BENCH, AHMEDABAD\nBEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT\nAND\nMS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER\nITA No.2007 & 2008/Ahd/2017\nAND\nITA No.516/AHD/2018\n Assessment Year : 2012-13, 2013-14 & 2014-15\nNirma Limited,\nNirma House, Ashram Road\nAhmedabad 380 009\nPAN: AAACN 5350 K\nVs\nDCIT, Cir.3(1)(1)\nAhmedabad.\nITA No.2224/Ahd/2017\nAND\nITA No.791/Ahd/2018\n Assessment Year: 2013-14 & 2014-15\nDCIT, Cir.3(1)(1)\nAhmedabad.\nVs\nNirma Limited,\nNirma House, Ashram Road\nAhmedabad 380 009\nPAN…

KANTAR GDC INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE - 2(1), HYDERABAD

The appeal of the assessee is partly allowed for statistical purposes

ITA 804/HYD/2024[2020-21]Status: DisposedITAT Hyderabad19 Mar 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Ajit Kumar Jain, C.AFor Respondent: Ms. M. Narmada, CIT-DR
Section 115JSection 143(3)Section 156

…आआआआ आआआआआआ आआआआआआ, आआआआआआआआ आआआ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.274 & 804/Hyd/2024 (निर्धारण वर्ा/Assessment Years:2017-18 & 2020-21) M/s. Kantar GDC India Pvt. Ltd., Dy. Commissioner of Income Tax, Vs. Hyderabad. / Asst. Commissioner of Income PAN: AABCN2278F Tax, Circle 2(1), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Ajit Kumar Jain, C.A. रधजस् व द्वधरध/Revenue by: Ms. M. Narmada, CIT-DR सुिवधई की तधरीख/Date of hearing: 13.02.2025 घोर्णध…

KANTAR GDC INDIA PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE - 2(1), HYDERABAD

The appeal of the assessee is partly allowed for statistical purposes

ITA 274/HYD/2024[2017-18]Status: DisposedITAT Hyderabad19 Mar 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Ajit Kumar Jain, C.AFor Respondent: Ms. M. Narmada, CIT-DR
Section 115JSection 143(3)Section 156

…आआआआ आआआआआआ आआआआआआ, आआआआआआआआ आआआ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.274 & 804/Hyd/2024 (निर्धारण वर्ा/Assessment Years:2017-18 & 2020-21) M/s. Kantar GDC India Pvt. Ltd., Dy. Commissioner of Income Tax, Vs. Hyderabad. / Asst. Commissioner of Income PAN: AABCN2278F Tax, Circle 2(1), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Ajit Kumar Jain, C.A. रधजस् व द्वधरध/Revenue by: Ms. M. Narmada, CIT-DR सुिवधई की तधरीख/Date of hearing: 13.02.2025 घोर्णध…

OSI SYSTEMS PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD

In the result, appeal of the assessee is allowed in part

ITA 2379/HYD/2018[2014-15]Status: DisposedITAT Hyderabad09 Oct 2024AY 2014-15

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No.2379/Hyd/2018 (धििाारण वर्ा / Assessment Year: 2014-15)

For Appellant: Shri Darpan Kirpalani, ARFor Respondent: Shri B.Balakrishna, CIT-DR
Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI MANJUNATHA G., ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No.2379/Hyd/2018 (धििाारण वर्ा / Assessment Year: 2014-15) OSI Systems Private Dy.Commissioner of Limited Vs. Income Tax, Hyderabad Circle-16(2), [PAN : AAACO4438M] Hyderabad अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा/Assessee by: Shri Darpan Kirpalani, AR राजस्‍व द्वारा/Revenue by: Shri B.Balakrishna, CIT-DR सुिवाई की तारीख/Date of hearing: 01/10/2024 घोर्णा की तारीख/Pronouncement on:…

MICROCHIP TECHNOLOGY (INDIA) PRIVATE LIMITED,BENGALURU vs. DCIT CIRCLE -5(1),, HYDERABAD

In the result, appeal of the assessee is allowed in part

ITA 509/HYD/2022[2018-19]Status: DisposedITAT Hyderabad11 Sept 2024AY 2018-19

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

For Appellant: Ms.Tanmayee Rajkumar, ARFor Respondent: Ms. TH Vijaya Lakshmi, DR
Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI MANJUNATHA G., ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No.509/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) Microchip Technology (India) Private Ltd. Deputy (for the merged entity Microsemi India Vs. Commissioner of Private Limited) Income Tax Bengaluru Circle-5(1) [PAN :AABCM9868J] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Ms.Tanmayee Rajkumar, AR रधजस्‍व द्वधरध/Revenue by: Ms. TH Vijaya Lakshmi, DR सुिवधई की…

AUROBINDO PHARMA LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2),, HYDERABAD

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

ITA 352/HYD/2023[2017-18]Status: DisposedITAT Hyderabad25 Jul 2024AY 2017-18

Bench: Shri Manjunatha, G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 352/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2017-18)

For Appellant: Adv. B.G. ReddyFor Respondent: Shri Kumar Pranav,CIT( DR)
Section 35Section 92B

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI MANJUNATHA, G. ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 352/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Aurobindo Pharma Ltd Vs. A.C.I.T Hyderabad Central Circle 1(2), [PAN : AABCA7366H] Hyderabad (Appellant) (Respondent) Assessment Year 2017-18 A.C.I.T Vs. Aurobindo Pharma Ltd Central Circle 1(2), Hyderabad Hyderabad [PAN : AABCA7366H] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Adv. B.G. Reddy रधजस्‍व द्वधरध/Revenue by: Shri Kumar Pr…

ACIT, CENTRAL CIRCLE-1(2), HYDERABAD vs. AUROBINDO PHARMA LIMITED, HYDERABAD

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

ITA 321/HYD/2023[2017-18]Status: DisposedITAT Hyderabad25 Jul 2024AY 2017-18

Bench: Shri Manjunatha, G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 352/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2017-18)

For Appellant: Adv. B.G. ReddyFor Respondent: Shri Kumar Pranav,CIT( DR)
Section 35Section 92B

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI MANJUNATHA, G. ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 352/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Aurobindo Pharma Ltd Vs. A.C.I.T Hyderabad Central Circle 1(2), [PAN : AABCA7366H] Hyderabad (Appellant) (Respondent) Assessment Year 2017-18 A.C.I.T Vs. Aurobindo Pharma Ltd Central Circle 1(2), Hyderabad Hyderabad [PAN : AABCA7366H] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Adv. B.G. Reddy रधजस्‍व द्वधरध/Revenue by: Shri Kumar Pr…

AUROBINDO PHARMA LIMITED,HYDERABAD KNOWLEDGE CITY vs. ACIT., CENTRAL CIRCLE-1(2), , HYDERABAD

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

ITA 351/HYD/2023[2016-17]Status: DisposedITAT Hyderabad23 Jul 2024AY 2016-17

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No. 320/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2016-17) Acit, Central Circle 1(2) Vs. Aurobindo Pharma Ltd Hyderabad Hyderabad [Pan : Aabca7366H] आ.अपी.सं / Ita No. 351/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2016-17) Aurobindo Pharma Ltd Vs. Acit, Central Circle 1(2) Hyderabad Hyderabad Pan: Aabca7366H अपीलाथ" / Appellant "" यथ" / Respondent राज" व "ारा/Revenue By: Shri M Vijay Kumar, Cit(Dr) िनधा"रती "ारा/Assessee By: Advocate Bg Reddy

For Appellant: Advocate BG ReddyFor Respondent: Shri M Vijay Kumar, CIT(DR)
Section 35

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No. 320/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2016-17) ACIT, Central Circle 1(2) Vs. Aurobindo Pharma Ltd Hyderabad Hyderabad [PAN : AABCA7366H] आ.अपी.सं / ITA No. 351/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2016-17) Aurobindo Pharma Ltd Vs. ACIT, Central Circle 1(2) Hyderabad Hyderabad PAN: AABCA7366H अपीलाथ" / Appellant "" यथ" / Respondent राज" व "ारा/Revenue by: Shri M Vijay Kumar, CIT(DR) िनधा"रत…

ACIT, CENTRAL CIRCLE-1(2), HYDERABAD vs. AUROBINDO PHARMA LIMITED, HYDERABAD

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

ITA 320/HYD/2023[2016-17]Status: DisposedITAT Hyderabad23 Jul 2024AY 2016-17

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No. 320/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2016-17) Acit, Central Circle 1(2) Vs. Aurobindo Pharma Ltd Hyderabad Hyderabad [Pan : Aabca7366H] आ.अपी.सं / Ita No. 351/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2016-17) Aurobindo Pharma Ltd Vs. Acit, Central Circle 1(2) Hyderabad Hyderabad Pan: Aabca7366H अपीलाथ" / Appellant "" यथ" / Respondent राज" व "ारा/Revenue By: Shri M Vijay Kumar, Cit(Dr) िनधा"रती "ारा/Assessee By: Advocate Bg Reddy

For Appellant: Advocate BG ReddyFor Respondent: Shri M Vijay Kumar, CIT(DR)
Section 35

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No. 320/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2016-17) ACIT, Central Circle 1(2) Vs. Aurobindo Pharma Ltd Hyderabad Hyderabad [PAN : AABCA7366H] आ.अपी.सं / ITA No. 351/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2016-17) Aurobindo Pharma Ltd Vs. ACIT, Central Circle 1(2) Hyderabad Hyderabad PAN: AABCA7366H अपीलाथ" / Appellant "" यथ" / Respondent राज" व "ारा/Revenue by: Shri M Vijay Kumar, CIT(DR) िनधा"रत…

M/S KANTAR GDC INDIA PVT. LTD. (FORMERLY TNS INDIA PVT LTD),HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD

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

ITA 2261/HYD/2017[2013-14]Status: HeardITAT Hyderabad03 Jun 2024AY 2013-14

Bench: Shri Mahavir Singh & Shri Manjunatha, G.आ.अपी.सं /Ita No.2261/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2013-14) M/S. Kantar Gdc India (P) Vs. Dy. C. I. T. Ltd (Formerly Tns India (P) Circle 2(2) Ltd, Hyderabad Hyderabad Pan:Aabcn2278F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate Harpreet Singh Ajmani राज" व "ारा/Revenue By:: Shri Shiva Sewak, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 15/05/2024 घोषणा की तारीख/Pronouncement: 03/06/2024 आदेश/Order

For Appellant: Advocate Harpreet Singh AjmaniFor Respondent: : Shri Shiva Sewak, CIT(DR)
Section 143(3)Section 144C(5)Section 271(1)(c)

…ITA No 2261 of 2017 KANTAR GDC INDIA P LTD आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri Mahavir Singh, Vice President And Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.2261/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2013-14) M/s. Kantar GDC India (P) Vs. Dy. C. I. T. Ltd (formerly TNS India (P) Circle 2(2) Ltd, Hyderabad Hyderabad PAN:AABCN2278F (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Advocate Harpreet Singh Ajmani राज" व "ारा/Revenue by:: Shri Shiva Sewak, CIT(DR) सुनवाई की तारीख/Date of hearing: 15/05/2024 घोषणा की तारीख…

SATYAM VENTURE ENGINEERING SERVICES PRIVATE LIMITED ,SECUNDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE -3(2), HYDERABAD

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

ITA 192/HYD/2021[2016-17]Status: DisposedITAT Hyderabad31 May 2024AY 2016-17

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita-Tp No. 192/Hyd/2021 (धििाारण वर्ा / Assessment Year: 2016-17) Satyam Venture Assistant Commissioner Engineering Services Vs. Of Income Tax, Private Limited, Central Circle-3(2), Secunderabad Hyderabad [Pan No. Aafcs3287D] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri E.V. Sri Krishna, ARFor Respondent: Ms. L. Sunitha Rao, CIT-DR
Section 143(3)Section 40

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA-TP No. 192/Hyd/2021 (धििाारण वर्ा / Assessment Year: 2016-17) Satyam Venture Assistant Commissioner Engineering Services Vs. of Income Tax, Private Limited, Central Circle-3(2), Secunderabad Hyderabad [PAN No. AAFCS3287D] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा/Assessee by: Shri E.V. Sri Krishna, AR राजस्‍व द्वारा/Revenue by: Ms. L. Sunitha Rao, CIT-DR सुिवाई की तारीख/Date of h…

VALUE MOMENTUM SOFTWARE SERVICES PRIVATE LIMITED,HYDERABAD vs. ACIT, CIRCLE-8(1), HYDERABAD

In the result, appeal of the assessee is allowed in part

ITA 497/HYD/2022[2018-19]Status: DisposedITAT Hyderabad21 May 2024AY 2018-19

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Ms. Tanmayee Rajkumar, ARFor Respondent: Smt. L. Sunitha Rao, CIT-DR
Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA-TP No. 497/Hyd/2022 (नििाारण वर्ा / Assessment Year: 2018-19) ValueMomentum Software Vs. Asst. Commissioner of Services Private Limited, Income Tax, Hyderabad Circle-8(1), [PAN No. AAACI7400H] Hyderabad अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent नििााररती द्वारा / Assessee by: Ms. Tanmayee Rajkumar, AR राजस्‍व द्वारा / Revenue by: Smt. L. Sunitha Rao, CIT-DR सुिवाई की तारीख/Date of hearing: 08/…

KANTAR GDC INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-2(1), HYDERABAD

In the result, appeal of the assessee is treated as partly allowed for statistical purposes

ITA 484/HYD/2022[2018-19]Status: DisposedITAT Hyderabad09 May 2023AY 2018-19

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

For Appellant: Shri Ajit Kumar Jain, ARFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)Section 92B

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 484/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) Kantar GDC India Private Vs. The Deputy Commissioner Limited, of Income Tax, Hyderabad Circle-2(1), [PAN No. AABCN2278F] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri Ajit Kumar Jain, AR रधजस्‍व द्वधरध/Revenue by: Shri Rajendra Kumar, CIT-DR सुिवधई की तधरीख/Date of hearing: 25/04/2023 घोर्णध की त…

GKC PROJECTS LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-3(1), HYDERABAD

The appeals are partly allowed, accordingly

ITA 421/HYD/2022[2018-19]Status: DisposedITAT Hyderabad28 Apr 2023AY 2018-19

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

For Appellant: Shri P.V.S.S. Prasad, ARFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER निर्धारण वर्ा आ.अपी.सं / अपीलधर्थी / प्रत्‍यर्थी / / A.Y. ITA-TP No. Appellant Respondent Asst. Commissioner of 552/Hyd/21 2017-18 Income Tax, GKC Projects Limited, Circle-3(1) / Hyderabad Asst. Commissioner of [PAN No. AACCG1395F] Income Tax, 421/Hyd/22 2018-19 Central Circle-3(1), Hyderabad निर्धाररती द्वधरध/Assessee by: Shri P.V.S.S. Prasad, AR रधजस्‍व द्वधरध/Revenue by: Shri Rajendra Kumar, CIT-DR सुिवधई की तधरी…

GKC PROJECTS LIMITED ,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CIRCLE-3(1) , HYDERABAD

The appeals are partly allowed, accordingly

ITA 552/HYD/2021[2017-18]Status: DisposedITAT Hyderabad28 Apr 2023AY 2017-18

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

For Appellant: Shri P.V.S.S. Prasad, ARFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER निर्धारण वर्ा आ.अपी.सं / अपीलधर्थी / प्रत्‍यर्थी / / A.Y. ITA-TP No. Appellant Respondent Asst. Commissioner of 552/Hyd/21 2017-18 Income Tax, GKC Projects Limited, Circle-3(1) / Hyderabad Asst. Commissioner of [PAN No. AACCG1395F] Income Tax, 421/Hyd/22 2018-19 Central Circle-3(1), Hyderabad निर्धाररती द्वधरध/Assessee by: Shri P.V.S.S. Prasad, AR रधजस्‍व द्वधरध/Revenue by: Shri Rajendra Kumar, CIT-DR सुिवधई की तधरी…

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