Godrej & Boyce Mfg. Co. Ltd. v. Addl. CIT (ITAT, Mum)

153 ITD 676Income Tax Appellate Tribunal#19344 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2023.

Judgments citing Godrej & Boyce Mfg. Co. Ltd. v. Addl. CIT (ITAT, Mum)

M/S. SUN EDITION SOLAR POWER INDIA PVT. LTD.,,CHENNAI vs. DCIT, CORPORATE CIRCLE - 6 (2),, CHENNAI

In the result, the appeals filed by the assessee for the assessment years 2013-14, 2014-15 and 2015-16 are allowed and the appeal filed by the Revenue for the assessment year 2015-16 is dismissed

ITA 570/CHNY/2020[2015-16]Status: DisposedITAT Chennai12 Apr 2023AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 32(1)

…n paid for transfer of business undertaking and value of net assets of undertaking. In this regard, he 16 I.T.A. Nos.1520/Chny/18, 2164/Chny/19, 570 & 427/Chny/20 relied upon the decisions of ITAT in the case of Godrej and Boyce Mfrs. Co. Ltd. v. Addl. CIT [153 ITD 676 Mumbai] as well as in the case of Signode India Pvt. Ltd. in ITA No. 954/Hyd/2019 dated 05.01.2021. 11. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. There is no dispute with regard to the fact that in a scheme of demerger approved by the Hon’ble High Court of Madras vide…

ACIT CORPORATE CIRCLE-6(2), CHENNAI vs. M/S SUN EDISON SOLAR POWER INDIA PVT LTD, CHENNAI

In the result, the appeals filed by the assessee for the assessment years 2013-14, 2014-15 and 2015-16 are allowed and the appeal filed by the Revenue for the assessment year 2015-16 is dismissed

ITA 427/CHNY/2020[2015-16]Status: DisposedITAT Chennai12 Apr 2023AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 32(1)

…n paid for transfer of business undertaking and value of net assets of undertaking. In this regard, he 16 I.T.A. Nos.1520/Chny/18, 2164/Chny/19, 570 & 427/Chny/20 relied upon the decisions of ITAT in the case of Godrej and Boyce Mfrs. Co. Ltd. v. Addl. CIT [153 ITD 676 Mumbai] as well as in the case of Signode India Pvt. Ltd. in ITA No. 954/Hyd/2019 dated 05.01.2021. 11. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. There is no dispute with regard to the fact that in a scheme of demerger approved by the Hon’ble High Court of Madras vide…

M/S SUN EDISON SOLAR POWER INDIA PVT LTD,CHENNAI vs. ITO, CORPORATE WARD - 6 (3),, CHENNAI

In the result, the appeals filed by the assessee for the assessment years 2013-14, 2014-15 and 2015-16 are allowed and the appeal filed by the Revenue for the assessment year 2015-16 is dismissed

ITA 2164/CHNY/2019[2014-15]Status: DisposedITAT Chennai12 Apr 2023AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 32(1)

…n paid for transfer of business undertaking and value of net assets of undertaking. In this regard, he 16 I.T.A. Nos.1520/Chny/18, 2164/Chny/19, 570 & 427/Chny/20 relied upon the decisions of ITAT in the case of Godrej and Boyce Mfrs. Co. Ltd. v. Addl. CIT [153 ITD 676 Mumbai] as well as in the case of Signode India Pvt. Ltd. in ITA No. 954/Hyd/2019 dated 05.01.2021. 11. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. There is no dispute with regard to the fact that in a scheme of demerger approved by the Hon’ble High Court of Madras vide…

M/S SUN EDISON SOLAR POWER INDIA PVT LTD,CHENNAI vs. DCIT CORPORATE CIRCLE 6 (2), CHENNAI

In the result, the appeals filed by the assessee for the assessment years 2013-14, 2014-15 and 2015-16 are allowed and the appeal filed by the Revenue for the assessment year 2015-16 is dismissed

ITA 1520/CHNY/2018[2013-14]Status: DisposedITAT Chennai12 Apr 2023AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 32(1)

…n paid for transfer of business undertaking and value of net assets of undertaking. In this regard, he 16 I.T.A. Nos.1520/Chny/18, 2164/Chny/19, 570 & 427/Chny/20 relied upon the decisions of ITAT in the case of Godrej and Boyce Mfrs. Co. Ltd. v. Addl. CIT [153 ITD 676 Mumbai] as well as in the case of Signode India Pvt. Ltd. in ITA No. 954/Hyd/2019 dated 05.01.2021. 11. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. There is no dispute with regard to the fact that in a scheme of demerger approved by the Hon’ble High Court of Madras vide…

Godrej & Boyce Mfg. Co. Ltd. v. Addl. CIT (ITAT, Mum) (153 ITD 676) — Cited in 4 Judgments | BharatTax