Gujarat Fluorochemicals Ltd. v. Deputy Commissioner of Income

97 Taxmann.com 10Income Tax Appellate Tribunal2018#4550 most cited

What is Gujarat Fluorochemicals Ltd. v. Deputy Commissioner of Income authority for?

Receipts from the sale of carbon credits are capital receipts and not chargeable to tax. This treatment is applicable even when the Income-tax Act later introduced provisions for taxation of such receipts.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2025.

Also referred to as

Gujarat Fluorochemicals Ltd v DCIT · 97 Taxmann.com 10 · ITAT · carbon credits · capital receipt · not chargeable to tax · sale of carbon credits

Issues it is cited on

section 10b(8)section 80ia(8)business transfer agreementintra group servicessection 92basection 92fdeduction under section 80iamat creditspecified domestic transactionfar analysissection 32(1)(ii)depreciation on goodwill

Judgments citing Gujarat Fluorochemicals Ltd. v. Deputy Commissioner of Income

Srf Limited, Delhi vs. Assistant / Deputy Commissioner of Income Tax, Circle 10(1), New Delhi, Delhi

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 5618/DEL/2024[2021-22]Status: DisposedITAT Delhi12 Dec 2025AY 2021-22
For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 80Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2n…

Srf Limited, Delhi vs. ACIT, Circle-10(1), Delhi

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 1449/DEL/2022[2018-19]Status: DisposedITAT Delhi12 Dec 2025AY 2018-19
For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 80Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2n…

Srf Limited, New Delhi vs. ACIT, Circle-10(1), Delhi

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 1448/DEL/2022[2017-18]Status: DisposedITAT Delhi12 Dec 2025AY 2017-18
For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 80Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2n…

K.R.Pulp and Papers Ltd., Delhi vs. ACIT, Central Circle-19, Delhi

ITA 4456/DEL/2024[2020-21]Status: DisposedITAT Delhi04 Jul 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 80ISection 92C

…ITA Nos.755/Del/2022 & 4456/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.755/Del/2022 [Assessment Year : 2017-18] K R Pulp & Papers Ltd., 304, Roots Tower, District Centre, Laxmi Nagar, New Delhi-110092 PAN-AAACK5861C APPELLANT VS DCIT, Central Circle-19, New Delhi RESPONDENT ITA No. 4456/Del/2024 [Assessment Year : 2020-21] K R Pulp & Papers Ltd., 304, Roots Tower, District Centre, Laxmi Nagar, New Delhi-110092 PAN-AAACK5861C APPELLANT vs ACIT, Central Circle-19, New Delhi RESPONDENT App…

K R Pulp and Papers Ltd., Delhi vs. DCIT Central Circle-19, Delhi

ITA 755/DEL/2022[2017-18]Status: DisposedITAT Delhi04 Jul 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 801ASection 801A(4)(iv)Section 80ISection 92C

…ITA Nos.755/Del/2022 & 4456/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.755/Del/2022 [Assessment Year : 2017-18] K R Pulp & Papers Ltd., 304, Roots Tower, District Centre, Laxmi Nagar, New Delhi-110092 PAN-AAACK5861C APPELLANT VS DCIT, Central Circle-19, New Delhi RESPONDENT ITA No. 4456/Del/2024 [Assessment Year : 2020-21] K R Pulp & Papers Ltd., 304, Roots Tower, District Centre, Laxmi Nagar, New Delhi-110092 PAN-AAACK5861C APPELLANT VS ACIT, Central Circle-19, New Delhi RESPONDENT Appellant…

Shree Cement Limited, Bangur Nagar vs. ACIT, Central Circle, Ajmer

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1517/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Shree Cement Limited Assistant Commissioner of Vs. Admin Block Masuda Road, Income Tax, Beawar [Raj.] , H. O. Beawar, Central Circle, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

K.G. Denim Limited, Coimbatore vs. DCIT, Tp-2(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 1718/CHNY/2024[2020-21]Status: DisposedITAT Chennai05 Dec 2024AY 2020-21

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 1718/Chny/2024 िनधा"रण वष" / Assessment Year: 2020-21 K G Denim Limited, Dcit, 1, Thenthirumalai, V. Tp-2(1), Jadayampalayam B.O., Chennai. Dhoddabavi, Coimbatore – 641 302. [Pan: Aaack-7940-C] (अपीलाथ"/Assessee) (""यथ"/Respondent) अपीलाथ" क" ओर से/Assessee By : Shri. Arjun Raj, Advocate : Shri. A. Sasikumar, Cit ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 11.09.2024 घोषणा क" तारीख/Date Of Pronouncement : 05.12.2024

For Appellant: Shri. Arjun Raj, Advocate
Section 263Section 263(1)(c)Section 801A

…The above stand has been accepted by various courts as listed below: a. High Court of Bombay in the case of CIT L TU Vs Reliance Industries 102 taxmann-com 372 Bombay b. The Hon'ble ITAT in the case of Gujarat Fluorochemicals Ltd Vs DCIT cir 1(1) (1) Vadodara 97 Taxmann.com 10 (Ahmedabad Trib) c. The Hon'ble ITAT in the case of DCIT Vs Hera Ferro Alloys Ltd 90 Tax Taxmann.com430 (Raipur -Trib) d. The Hon'ble High Court of Gujarat in the case of Gujarat Alkalis & Chemicals Ltd 88 Taxmann.com 722 (Gujarat) :-17-: ITA. No: 1718/Chny/2024 e. The Hon'ble High Court of Chhattisgarh in the case of CIT Raipur Vs Godawa…

M/S. Tata Chemicals Ltd, Mumbai vs. DCIT2(3) (1) -, Mumbai

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

ITA 468/MUM/2022[2017-18]Status: DisposedITAT Mumbai10 Oct 2023AY 2017-18
Section 143Section 234Section 234BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL, „H‟ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER M/s. Tata Chemicals Ltd. Vs. DCIT 2(3)1) 24, Homi Mody Street Mumbai Bombay House Room No.562, Aayakar Fort, Mumbai-400 001 Bhawan, M.K.Road Mumbai-400 020 PAN/GIR No.AAACT4059M (Appellant) .. (Respondent) Assessee by Shri Nitesh Joshi & Shri Vanish Bhansali Revenue by Shri Alok Kumar & Shri K.C.Selvamani Date of Hearing 10/05/2023 & 09/10/2023 (clarification) Date of Pronouncement 10/10/2023 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the…

Star Paper Mills Ltd., Kolkata vs. D.C.I.T., Circle - 4(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 424/KOL/2022[2018-2019]Status: DisposedITAT Kolkata10 Jul 2023AY 2018-2019

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 424/Kol/2022 Assessment Year: 2018-19 Star Paper Mills Ltd. Dcit, Circle-4(1), Kolkata Duncan House Vs 31, N.S. Road Kolkata - 700001 [Pan : Aaecs0759B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Akkal Dudhewala, Fca Revenue By : Shri G. Hukugha Sema, Cit D/R सुनवाई क" तारीख/Date Of Hearing : 13/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 10/07/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Assistant Commissioner Of Income Tax, Circle- 4(1), Kolkata (Hereinafter The “Ld. Cit(A)”) Dt. 20/06/2022, Passed U/S 144C(13) Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2018-19 Which Is Arising Out Of The Directions Of The Dispute Resolution Panel -2, New Delhi (Hereinafter Referred To As The ‘Ld. Drp) U/S 144C(5) Of The Act Dt. 29/04/2022. The Assessee Has Raised The Following Grounds Of Appeal:- “1. For That On The Facts & In The Circumstances Of The Case & In Law, The Ao/Tpo In Complete Disregard Of The Binding Precedent In Assessee'S Own Case For 2

For Appellant: Shri Akkal Dudhewala, FCAFor Respondent: Shri G. Hukugha Sema, CIT D/R
Section 144C(13)Section 144C(5)Section 80Section 92B

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 424/Kol/2022 Assessment Year: 2018-19 Star Paper Mills Ltd. DCIT, Circle-4(1), Kolkata Duncan House Vs 31, N.S. Road Kolkata - 700001 [PAN : AAECS0759B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Akkal Dudhewala, FCA Revenue by : Shri G. Hukugha Sema, CIT D/R सुनवाई क" तारीख/Date of Hearing : 13/04/2023 घोषणा क" तारीख /Date of Pronouncement: 10/07/2023 आदेश/O R D E R PER DR. MANISH BORAD, ACCO…

The ACIT, Circle-4(1)(2), Ahmedabad vs. M/S. Torrent Power Limited, Ahmedabad

ITA 2047/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad28 Dec 2022AY 2013-14
For Appellant: Shri Vartik Choksi, A.RFor Respondent: Shri Ritesh Parmar, CIT. D.R
Section 14ASection 36Section 80

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’BENCH, AHMEDABAD BEFORESHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos. 14& 2047/AHD/2018 With CO.Nos.41& 120/Ahd/2019 "नधा"रणवष"/Asstt. Years: 2012-13& 2013-14 A.C.I.T., M/s. Torrent Power Limited, Circle-4(1)(2), Vs. Torrent House, Ahmedabad. Off. Ashram Road, Ahmedabad-380009. PAN: AACCT0294J (Applicant) (Respondent) Assessee by : Shri Vartik Choksi, A.R Revenue by : Shri Ritesh Parmar, CIT. D.R सुनवाईक"तार"ख/Date of Hearing : 19/10/2022 घोषणाक"तार"ख/Date of Pronouncement…

The ACIT, Circle-4(1)(2), Ahmedabad vs. M/S. Torrent Power Ltd., Ahmedabad

ITA 14/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad28 Dec 2022AY 2012-13
For Appellant: Shri Vartik Choksi, A.RFor Respondent: Shri Ritesh Parmar, CIT. D.R
Section 14ASection 36Section 80

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’BENCH, AHMEDABAD BEFORESHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos. 14& 2047/AHD/2018 With CO.Nos.41& 120/Ahd/2019 "नधा"रणवष"/Asstt. Years: 2012-13& 2013-14 A.C.I.T., M/s. Torrent Power Limited, Circle-4(1)(2), Vs. Torrent House, Ahmedabad. Off. Ashram Road, Ahmedabad-380009. PAN: AACCT0294J (Applicant) (Respondent) Assessee by : Shri Vartik Choksi, A.R Revenue by : Shri Ritesh Parmar, CIT. D.R सुनवाईक"तार"ख/Date of Hearing : 19/10/2022 घोषणाक"तार"ख/Date of Pronouncement…

Kolla Gowri, Chennai vs. Income Tax Officer, Ward-2, Chittoor

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

ITA 1039/HYD/2019[2013-14]Status: DisposedITAT Hyderabad21 Dec 2022AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Laliet Kumarassessment Year: 2013-14 Smt. Kolla Gowri, Vs. The Income Tax Officer, Ward – 2, R/O.Chennai. Chittoor. Pan : Aoepg6939E. (Appellant) (Respondent) Assessee By: Shri C.A. Sumitra Nandan, Revenue By: Ms. Swapna. Sr.A.R. Date Of Hearing: 24.11.2022 21.12.2022 Date Of Pronouncement:

For Appellant: Shri C.A. Sumitra NandanFor Respondent: Ms. Swapna. Sr.A.R
Section 143(3)Section 148Section 2(47)Section 50DSection 53A

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad BEFORE Shri G.S. PANNU, HON’BLE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year: 2013-14 Smt. Kolla Gowri, Vs. The Income Tax Officer, Ward – 2, R/o.Chennai. Chittoor. PAN : AOEPG6939E. (Appellant) (Respondent) Assessee by: Shri C.A. Sumitra Nandan, Revenue by: Ms. Swapna. Sr.A.R. Date of hearing: 24.11.2022 21.12.2022 Date of pronouncement: O R D E R PER LALIET KUMAR, J.M. The appeal of the assessee for A.Y. 2013-14 arises from the order of Commissioner of Income Tax (Appeals), Tirupati dt.25.04.2019 invoking proceedings u…

DCIT, Circle-2(1)(1), Baroda vs. M/S. Sun Pharmaceuticals Industries Ltd., Baroda

In the result, the appeal of the Revenue is partly allowed

ITA 1520/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2013-14

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah
Section 10Section 115JSection 28

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 1462 & 1463/Ahd/2018, 1519 & 1520/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2011-12 & 2013-14) Sun Pharmaceutical बनाम/ Assistant Commissioner Industries Ltd. of Income Tax / Deputy Vs. “SPARC”, Tandalja, Commissioner of Vadodara - 390012 Income-tax, Central Circle- 2(1)(1), Vadodara & Deputy Commissioner of M/s. Sun Income Tax, Pharmaceuticals Circle- 2(1)(1), 4th Floor, Industries Ltd. Aaya…

DCIT, Circle-2(1)(1), Baroda vs. M/S. Sun Pharmaceuticals Industries Ltd., Baroda

In the result, the appeal of the Revenue is partly allowed

ITA 1519/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2011-12

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah
Section 10Section 115JSection 28

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 1462 & 1463/Ahd/2018, 1519 & 1520/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2011-12 & 2013-14) Sun Pharmaceutical बनाम/ Assistant Commissioner Industries Ltd. of Income Tax / Deputy Vs. “SPARC”, Tandalja, Commissioner of Vadodara - 390012 Income-tax, Central Circle- 2(1)(1), Vadodara & Deputy Commissioner of M/s. Sun Income Tax, Pharmaceuticals Circle- 2(1)(1), 4th Floor, Industries Ltd. Aaya…

Sun Pharmaceuticals Industries Limited, Vadodara vs. The Deputy Commissioner of Income Tax, Central Circle-2(1)(1), Baroda

In the result, the appeal of the Revenue is partly allowed

ITA 1463/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2013-14

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah
Section 10Section 115JSection 28

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 1462 & 1463/Ahd/2018, 1519 & 1520/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2011-12 & 2013-14) Sun Pharmaceutical बनाम/ Assistant Commissioner Industries Ltd. of Income Tax / Deputy Vs. “SPARC”, Tandalja, Commissioner of Vadodara - 390012 Income-tax, Central Circle- 2(1)(1), Vadodara & Deputy Commissioner of M/s. Sun Income Tax, Pharmaceuticals Circle- 2(1)(1), 4th Floor, Industries Ltd. Aaya…

Sun Pharmaceuticals Industries Limited, Vadodara vs. The Asst. Commissioner of Income Tax, Central Circle-2(1)(1), Baroda

In the result, the appeal of the Revenue is partly allowed

ITA 1462/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2011-12

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah
Section 10Section 115JSection 28

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 1462 & 1463/Ahd/2018, 1519 & 1520/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2011-12 & 2013-14) Sun Pharmaceutical बनाम/ Assistant Commissioner Industries Ltd. of Income Tax / Deputy Vs. “SPARC”, Tandalja, Commissioner of Vadodara - 390012 Income-tax, Central Circle- 2(1)(1), Vadodara & Deputy Commissioner of M/s. Sun Income Tax, Pharmaceuticals Circle- 2(1)(1), 4th Floor, Industries Ltd. Aaya…

The Dy. CIT., Circle-4(1)(2), Ahmedabad vs. M/S. Vishal Fabrics Ltd., Ahmedabad

In the result, the appeal preferred by the Revenue is dismissed

ITA 1820/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad07 Jan 2022AY 2015-16

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Gaurav Nahta, ARFor Respondent: Shri Umesh Agarwal, Sr. DR
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 1820/Ahd/2019 (Assessment Year: 2015-16) DCIT Vs. Vishal Fabrics Ltd. Circle-4(1)(2), B/h. Kashiram Mill Ahmedabad Compound, Ranipur, Narol, Ahmedabad-382424 [PAN No. AAACV6304R] (Appellant) .. (Respondent) Assessee by : Shri Gaurav Nahta, AR Revenue by : Shri Umesh Agarwal, Sr. DR Date of Hearing 01.12.2021 Date of Pronouncement 07.01.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the Revenue is d…

Dcm Shriiram Ltd., New Delhi vs. Addl.CIT, Special Range- 3, New Delhi

In the result appeal of assessee is partly allowed

ITA 7362/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Oct 2021AY 2014-15

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Pradeep Dinodia, C. A.; &For Respondent: Shri Surendra Pal [CIT] – DR
Section 133(6)Section 143Section 143(3)Section 144Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “I–1”: NEW DELHI] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 7362/Del/2018 (Assessment Year: 2014-15) DCM Shriram Ltd., Addl. CIT, 1st Floor, Kanchanjunga Bldg., Special Range – 3, Vs. 18 – Barakhamba Road, New Delhi. New Delhi – 110 001. PAN: AAACD0097R (Appellant) (Respondent) Assessee by : Shri Pradeep Dinodia, C. A.; & Shri R. K. Kapoor, C. A.; Department by : Shri Surendra Pal [CIT] – DR; Date of Hearing : 02/09/2021 Date of pronouncement : 28/10/2021 O R D E R PER PRASHANT…

DCIT, Circle-5(1), Kolkata vs. Kesoram Industries Limited, Kolkata

In the result, all the appeals of the revenue for AYs 2012-13, 2014-

ITA 1864/KOL/2019[2015-16]Status: DisposedITAT Kolkata28 Oct 2021AY 2015-16

Bench: Hon’Ble Shri P. M. Jagtap, Vp (Kz) & Hon’Ble Shri A. T. Varkey]

Section 139(1)Section 143(3)Section 2Section 2(24)(x)Section 36Section 36(1)(va)Section 43

…M/s. Kesoram Industries Ltd., AYs 2012-13, 2014-15 &2015-16 आयकर अपील"य अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Hon’ble Shri P. M. Jagtap, VP (KZ) & Hon’ble Shri A. T. Varkey, Judicial Member] I.T.A. No. 1777/Kol/2019 Assessment Years: 2012-13 Deputy Commissioner of Income-tax, Vs M/s. Kesoram Industries Ltd. Circle-5(1), Kolkata. . (PAN: AABCK2417P) Appellant Respondent & Assessment Year: 2015-16 M/s. Kesoram Industries Ltd. Vs Deputy Commissioner of Income- (PAN: AABCK2417P) . tax, Circle-5(1), Kolkata. Appellant Respondent & I.T.A. No. 1864/Kol/2019 Ass…

DCIT, Circle - 5(1), Kolkata vs. M/S. Kesoram Industries Ltd., Kolkata

In the result, all the appeals of the revenue for AYs 2012-13, 2014-

ITA 1777/KOL/2019[2012-13]Status: DisposedITAT Kolkata28 Oct 2021AY 2012-13

Bench: Hon’Ble Shri P. M. Jagtap, Vp (Kz) & Hon’Ble Shri A. T. Varkey]

Section 139(1)Section 143(3)Section 2Section 2(24)(x)Section 36Section 36(1)(va)Section 43

…M/s. Kesoram Industries Ltd., AYs 2012-13, 2014-15 &2015-16 आयकर अपील"य अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Hon’ble Shri P. M. Jagtap, VP (KZ) & Hon’ble Shri A. T. Varkey, Judicial Member] I.T.A. No. 1777/Kol/2019 Assessment Years: 2012-13 Deputy Commissioner of Income-tax, Vs M/s. Kesoram Industries Ltd. Circle-5(1), Kolkata. . (PAN: AABCK2417P) Appellant Respondent & Assessment Year: 2015-16 M/s. Kesoram Industries Ltd. Vs Deputy Commissioner of Income- (PAN: AABCK2417P) . tax, Circle-5(1), Kolkata. Appellant Respondent & I.T.A. No. 1864/Kol/2019 Ass…