I & B Seeds P. Ltd. v. DCIT

142 Taxmann.com 274Income Tax Appellate Tribunal2022#7676 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 1961Section 170Section 32Section 143(3)Section 143(3) of the Income-tax ActSection 144C(13)Section 1941(b)Section 194C

Issues it is cited on

business transfer agreementsection 170section 31(1)section 32(2)section 50bgoodwill arising on amalgamationdepreciation on goodwillsection 43(6)resulting companysection 47slump salesection 32(1)(ii)

Judgments citing I & B Seeds P. Ltd. v. DCIT

MARVELL INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BENGALURU

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

ITA 1608/BANG/2024[2020-21]Status: DisposedITAT Bangalore28 Nov 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Rahul Chaudharym/S. Marvell India Private Limited 10Th Floor, Tower D & E Global Technology Park, Marathahalli Outer Ring Road Devarabeesanahalli Village Varthurhobli Bangalore 560 103 ………. Appellant [Pan: Aaecm5559R]

For Appellant: Sri Chavali NarayanFor Respondent: Sri Muthu Shankar
Section 143(3)Section 144C(1)Section 144C(13)Section 200ASection 234ASection 234BSection 234CSection 270ASection 274Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER M/s. Marvell India Private Limited 10th Floor, Tower D & E Global Technology Park, Marathahalli Outer Ring Road Devarabeesanahalli Village VarthurHobli Bangalore 560 103 ………. Appellant [PAN: AAECM5559R] Dy. Commissioner of Income Tax, Circle 4(1)(1), BMTC Building 80Ft Road, 6th Block Near KHB Games Village Koramangala Bangalore 560 095 ……….. Respondent Appearance For the Appellant/Assessee : Sri Chavali Narayan For the Respondent/Department : Sri Muthu Shankar Date C…

VIACOM 18, MEDIA PVT LTD ,MUMBAI vs. PCIT-8, MUMBAI

ITA 2591/MUM/2025[2019-20]Status: DisposedITAT Mumbai27 Nov 2025AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Madhur Agarwal/Ms. MokshaFor Respondent: Mr. Vivek Perampurna, CIT-DR
Section 143(3)Section 144BSection 263Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 2591/MUM/2025 Assessment Year: 2019-2020 Viacom 18 Media Pvt. Ltd., One Unity Centre, Tower 4, Sanapati Babat Marg, Prabhadevi, Mumbai-400013. PAN No. AAACM 9164 E Appellant Vs. Pr. CIT-8, Aayakar Bhavan, Maharshi Karve Road, Churchgate, Mumbai-400020. Respondent Assessee by : Mr. Madhur Agarwal/Ms. Moksha Mehta Revenue by : Mr. Vivek Perampurna, CIT-DR Date of Hearing Date of pronouncement : 15/09/2025 : 27/11/2025 ORDER PER OM PRAKASH KANT, AM T…

DY.CIT, CIRCLE-1(1), CHANDIGARH vs. M/S GLAXOSMITHKLINE CONSUMER PVT. LTD., NABHA

In the result, Revenue’s appeal is dismissed

ITA 121/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh16 Oct 2025AY 2016-17

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 121/Chd/2023 "नधा"रण वष" / Assessment Year : 2016-17 Dcit, M/S Glaxosmithkline Circle 1(1), बनाम Consumer Pvt. Ltd., Chandigarh Patiala Road, Vs. Nabha. Punjab "थायी लेखा सं./Pan No. Aafcg8415R अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Mode ) "नधा"रती क" ओर से/Assessee By : Sh. Ajay Vohra, Sr. Advocate With Sh. Neeraj Jain, Advocate & Ms. Somya Jain, Ca (Virtual) राज"व क" ओर से/ Revenue By : Shri Manav Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 06.08.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 16.10.2025 आदेश/Order Per Krinwant Sahay, Am:

For Appellant: Sh. Ajay Vohra, Sr. Advocate with Sh. Neeraj Jain, Advocate and Ms. Somya Jain, For Respondent: Shri Manav Bansal, CIT DR
Section 32(1)

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 121/CHD/2023 "नधा"रण वष" / Assessment Year : 2016-17 DCIT, M/s Glaxosmithkline Circle 1(1), बनाम Consumer Pvt. Ltd., Chandigarh Patiala Road, Vs. Nabha. Punjab "थायी लेखा सं./PAN NO. AAFCG8415R अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Mode ) "नधा"रती क" ओर से/Assessee by : Sh. Ajay Vohra, Sr. Advocate with Sh. Neeraj Jain, Advocate and Ms. Somya Jain, CA (Virtual) राज"व क" ओर से/ Revenue by : S…

REXEL INDIA PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, PUNE

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

ITA 981/PUN/2024[AY 2016-17]Status: DisposedITAT Pune05 May 2025
Section 32(1)Section 43(1)Section 43(6)

…{ "clean_text": "आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में ।\nIN THE INCOME TAX APPELLATE TRIBUNAL \"B\" BENCH, PUNE\nBEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT\nAND\nMS. ASTHA CHANDRA, JUDICIAL MEMBER\nआयकर अपील सं. / ITA No.981/PUN/2024\nनिर्धारण वर्ष / Assessment Year: 2016-17\nRexel India Private Limited,\nOffice No. 407-414, 4th Floor,\nInsignia, 46, Sasoon Road,\nPune-411001\nMaharashtra\nPAN AAFCR6724C\nVs.\nDCIT, PUNE\nAppellant/Assessee\nRespondent/Revenue\nAssessee by\nDepartment by\nDate of hearing\nDate of Pronouncement\nShri Nikhil Pathak\nShri Mallikarjun Utture, CIT\n05/02/2025\n05/05/2025\nआदे…

DCIT., CIRCLE 8(1), HYDERABAD vs. EAST INDIA PETROLEUM LIMITED, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

ITA 1087/HYD/2024[2018-19]Status: DisposedITAT Hyderabad06 Feb 2025AY 2018-19

Bench: Shri Manjunatha G. & Shri K.Narsimha Charyआ.अपी.सं /Ita No.1087/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19) Deputy Commissioner Of Vs. East India Petroleum Income Tax Limited Circle-8(1)(Incharge) Hyderabad Hyderabad [Pan : Aaace4494K] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri H.Srinivasulu, Ar रधजस् व द्वधरध/Revenue By: Ms.M.Narmada, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 16/01/2025 घोर्णध की तधरीख/Date Of 06/02/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Revenue Is Directed Against Order Dated 19.08.2024 Of The Commissioner Of Income Tax (Appeals) [“Ld.Cit(A)”], National Faceless Appeal Centre (Nfac), Delhi, Pertaining To A.Y.2018-19. 2. The Brief Facts Of The Case Are That The Assessee, Engaged In The Business Of Providing Terminalling Services To Oil Marketing Companies For Storage Of Bulk Liquid Products Including Fuels Like High Speed Diesel, Motor Spirit, Petroleum

For Appellant: Shri H.Srinivasulu, ARFor Respondent: Ms.M.Narmada, CIT-DR
Section 32

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri K.Narsimha Chary, Judicial Member आ.अपी.सं /ITA No.1087/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19) Deputy Commissioner of Vs. East India Petroleum Income Tax Limited Circle-8(1)(incharge) Hyderabad Hyderabad [PAN : AAACE4494K] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri H.Srinivasulu, AR रधजस् व द्वधरध/Revenue by: Ms.M.Narmada, CIT-DR सुिवधई की तधरीख/Date of Hearing: 16/01/2025 घोर्णध की तधरीख/Date of 06/02/2025 Pronouncement: आदेश /…

TEK SYSTEMS GLOBAL SERVICES PRIVATE LIMITED,HYDERBAD vs. DCIT, CIRCLE-2(1), HYDERBAD

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

ITA 487/HYD/2022[2018-19]Status: DisposedITAT Hyderabad05 Jul 2024AY 2018-19

Bench: Shri Laliet Kumar & Shri Manjunatha G.आ.अपी.सं /Ita No.487/Hyd/2022 (निर्धारण वर्ा/Assessment Year: 2018-19) Tek Systems Global Vs. Dy. C. I. T. Services (P) Ltd, Circle 2(1) Hyderabad Hyderabad Pan:Aabcf1518Q (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Ms. K. Amulya, Ca रधजस् व द्वधरध/Revenue By:: Shri Jeevan Lal Lavidiya, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 29/05/2024 घोर्णध की तधरीख/Pronouncement: 05/07/2024 आदेश/Order

For Appellant: Ms. K. Amulya, CAFor Respondent: : Shri Jeevan Lal Lavidiya
Section 143(3)Section 144BSection 144C(13)Section 270A

…ITA No 487 of 2022 TEK Systems Global Services P Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A ‘ Bench, Hyderabad Before Shri Laliet Kumar, Judicial Member And Shri Manjunatha G. Accountant Member आ.अपी.सं /ITA No.487/Hyd/2022 (निर्धारण वर्ा/Assessment Year: 2018-19) TEK Systems Global Vs. Dy. C. I. T. Services (P) Ltd, Circle 2(1) Hyderabad Hyderabad PAN:AABCF1518Q (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Ms. K. Amulya, CA रधजस् व द्वधरध/Revenue by:: Shri Jeevan Lal Lavidiya, CIT-DR सुिवधई की तधरीख/Date of hearing: 29/05/2024 घोर्णध की तधरीख/Pronouncem…

DN SOLUTIONS (INDIA) PRIVATE LIMITED,BANGALORE vs. THE INCOME TAX OFFICER, WARD 2(1)(3), BANGALORE

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

ITA 439/BANG/2024[2017-18]Status: DisposedITAT Bangalore24 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Years : 2017-18 Dn Solutions (India) Private Limited, Vs. The Income Tax Officer, Ward – 2(1)(3), No.82, Jakkur Village, Yelahanka, Bangalore. Hobli Bangalore-560 064. Pan – Aafcd 7715 F Appellant Respondent Assessee By : Shri Ashik Shah & Sri Vinay Jain, Cas Revenue By : Shri Neha Sahay, Addl. Cit (Dr) Date Of Hearing : 20.06.2024 Date Of Pronouncement : 24.06.2024 O R D E R Per Shri Prakash Chand Yadavthe Present Appeal Of The Assessee Is Arising From The Order Passed By The Nfac, Delhi Dated 17/01/2024 In Din No. Itba/Nfac/S/ 250/2023-24/1059828155(1) For The Assessment Year 2017-18. 2. The Assessee, M/S Dn Solution India Private Limited Formerly Known As Doosan Machine Tools India Private Limited Is A Company Incorporated On July 05, 2016 & Is Engaged In The Business Of Trading In Parts & Spares Used In Machine Tools & Other Business Support Service Activities. 3. The Assessee Fled Its Return Of Income For Year Under Consideration On 29/11/2017 Declaring An Income Of Rs.18,58,390/-. The Case Of The Assessee Was Selected For Scrutiny After Issuing Page 2 Of 8 Statutory Notices. During The Course Of Assessment Proceedings, The Ao Made 4 Additions Mentioned As Under:-

For Appellant: Shri Ashik Shah & Sri Vinay Jain, CAsFor Respondent: Shri Neha Sahay, Addl. CIT (DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Assessment Years : 2017-18 DN Solutions (India) Private Limited, Vs. The Income Tax Officer, Ward – 2(1)(3), No.82, Jakkur Village, Yelahanka, Bangalore. Hobli Bangalore-560 064. PAN – AAFCD 7715 F APPELLANT RESPONDENT Assessee by : Shri Ashik Shah & Sri Vinay Jain, CAs Revenue by : Shri Neha Sahay, Addl. CIT (DR) Date of hearing : 20.06.2024 Date of Pronouncement : 24.06.2024 O R D E R PER SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER The present appeal of the asses…

GATI KINTETSU EXPRESS PRIVATE LIMITED,MUMBAI vs. DY.COMMISSIONER OF INCOME , CIRLCE 14(1)(2)TAX, MUMBAI

In the result, In the result, appeal for AY 2013-14 is allowed partly for 14 is allowed partly for statistical purposes, purposes, appeal for AY 2014-15 is partly allowed, is partly allowed, appeal...

ITA 2833/MUM/2023[2017-18]Status: DisposedITAT Mumbai13 May 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Mr. Madhur Agrawal
Section 143(3)Section 250

…Ld. counsel for the assessee further placed reli The Ld. counsel for the assessee further placed reliance on the decision of the Coordinate bench Coordinate bench Bangalore Tribunal in the case of Bangalore Tribunal in the case of I & B Seeds P. Ltd. v. DCIT (142 Taxmann.com 274). In said case, & B Seeds P. Ltd. v. DCIT (142 Taxmann.com 274). & B Seeds P. Ltd. v. DCIT (142 Taxmann.com 274). the assessee company had taken over a business of a negative net the assessee company had taken over a business of a negative net the assessee company had taken over a business of a negative net worth company on a slump sale b…

GATI KINTETSU EXPRESS PRIVATE LIMITED ,MAHARASHTRA AND MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 14(1)(2), MUMBAI, MAHARASHTRA AND MUMBAI

In the result, In the result, appeal for AY 2013-14 is allowed partly for 14 is allowed partly for statistical purposes, purposes, appeal for AY 2014-15 is partly allowed, is partly allowed, appeal...

ITA 2832/MUM/2023[ASS YEAR 2016 - 2017]Status: DisposedITAT Mumbai13 May 2024

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Mr. Madhur Agrawal
Section 143(3)Section 250

…Ld. counsel for the assessee further placed reli The Ld. counsel for the assessee further placed reliance on the decision of the Coordinate bench Coordinate bench Bangalore Tribunal in the case of Bangalore Tribunal in the case of I & B Seeds P. Ltd. v. DCIT (142 Taxmann.com 274). In said case, & B Seeds P. Ltd. v. DCIT (142 Taxmann.com 274). & B Seeds P. Ltd. v. DCIT (142 Taxmann.com 274). the assessee company had taken over a business of a negative net the assessee company had taken over a business of a negative net the assessee company had taken over a business of a negative net worth company on a slump sale b…

GATI KINTETSU EXPRESS PRIVATE LIMITED ,MAHARASHTRA AND MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 14(1)(2), MUMBAI, MAHARASHTRA AND MUMBAI

In the result, In the result, appeal for AY 2013-14 is allowed partly for 14 is allowed partly for statistical purposes, purposes, appeal for AY 2014-15 is partly allowed, is partly allowed, appeal...

ITA 2831/MUM/2023[ASS YEAR 2015-2016]Status: DisposedITAT Mumbai13 May 2024

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Mr. Madhur Agrawal
Section 143(3)Section 250

…Ld. counsel for the assessee further placed reli The Ld. counsel for the assessee further placed reliance on the decision of the Coordinate bench Coordinate bench Bangalore Tribunal in the case of Bangalore Tribunal in the case of I & B Seeds P. Ltd. v. DCIT (142 Taxmann.com 274). In said case, & B Seeds P. Ltd. v. DCIT (142 Taxmann.com 274). & B Seeds P. Ltd. v. DCIT (142 Taxmann.com 274). the assessee company had taken over a business of a negative net the assessee company had taken over a business of a negative net the assessee company had taken over a business of a negative net worth company on a slump sale b…

GATI KINTETSU EXPRESS PRIVATE LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 14(1)(2), MUMBAI, MUMBAI

In the result, In the result, appeal for AY 2013-14 is allowed partly for 14 is allowed partly for statistical purposes, purposes, appeal for AY 2014-15 is partly allowed, is partly allowed, appeal...

ITA 2830/MUM/2023[ASST YEAR 2014-15]Status: DisposedITAT Mumbai13 May 2024

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Mr. Madhur Agrawal
Section 143(3)Section 250

…Ld. counsel for the assessee further placed reli The Ld. counsel for the assessee further placed reliance on the decision of the Coordinate bench Coordinate bench Bangalore Tribunal in the case of Bangalore Tribunal in the case of I & B Seeds P. Ltd. v. DCIT (142 Taxmann.com 274). In said case, & B Seeds P. Ltd. v. DCIT (142 Taxmann.com 274). & B Seeds P. Ltd. v. DCIT (142 Taxmann.com 274). the assessee company had taken over a business of a negative net the assessee company had taken over a business of a negative net the assessee company had taken over a business of a negative net worth company on a slump sale b…

GATI KINTETSU EXPRESS PVT. LTD,MAHARASHTRA AND MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 14(1)(2), MUMBAI, MAHARASHTRA AND MUMBAI

ITA 2829/MUM/2023[ASS YEAR 2013-2014]Status: DisposedITAT Mumbai13 May 2024

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Mr. Madhur Agrawal
Section 143(3)Section 250

…al held that assessee is eligible for depreciation of goodwill arising pursuant to slump sale. 9.17 The Ld. counsel for the assessee further placed reliance on the decision of the Coordinate bench Bangalore Tribunal in the case of I & B Seeds P. Ltd. v. DCIT (142 Taxmann.com 274). In said case, the assessee company had taken over a business of a negative net worth company on a slump sale basis. The Tribunal held that 5th proviso to section 32(1) of the Act restricts aggregate deduction both by the predecessor and the successor and has no effect in a particular year where there is no aggregate reduction. The 5th p…

TEKSYSTEMS GLOBAL SERVICES PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-2(1), HYDERABAD

In the result, appeal of the assessee is allowed as directed above

ITA 290/HYD/2023[2017-18]Status: DisposedITAT Hyderabad09 Feb 2024AY 2017-18

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

For Appellant: Ms. Amulya K. ARFor Respondent: Shri Shakeer Ahamed, DR
Section 32

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 290/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) TEKsystems Global Services Vs. Deputy Commissioner of Pvt. Ltd., Income Tax, Hyderabad Circle-2(1), [PAN No. AABCF1518Q] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Ms. Amulya K. AR रधजस्‍व द्वधरध/Revenue by: Shri Shakeer Ahamed, DR सुिवधई की तधरीख/Date of hearing: 31/01/2024 घोर्णध की तधरीख/Pronounc…

THERMO FISHER SCIENTIFIC INDIA PVT LTD. ,MUMBAI vs. DCIT-15(3)(1), MUMBAI

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

ITA 769/MUM/2023[2009-10]Status: DisposedITAT Mumbai31 Jul 2023AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 Thermo Fisher Scientific India Dy. Cit-15(3)(1), Pvt. Ltd., Room No. 360, Aayakar Vs. 403-404, ‘B’ Wing, Delphi, Bhavan, New Marine Lines, Hiranandani Business Park, Mumbai-400020. Mumbai-400076. Pan No. Aabct 3207 A Appellant Respondent

For Appellant: Mr. Niraj ShethFor Respondent: Mr. Mudit Nagpal, CIT-DR
Section 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2009-10 Thermo Fisher Scientific India Dy. CIT-15(3)(1), Pvt. Ltd., Room No. 360, Aayakar Vs. 403-404, ‘B’ Wing, Delphi, Bhavan, New Marine Lines, Hiranandani Business Park, Mumbai-400020. Mumbai-400076. PAN NO. AABCT 3207 A Appellant Respondent Assessee by : Mr. Niraj Sheth Revenue by : Mr. Mudit Nagpal, CIT-DR Date of Hearing : 26/07/2023 : Date of pronouncement 31/07/2023 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is direct…

I & B Seeds P. Ltd. v. DCIT (142 Taxmann.com 274) — Cited in 14 Judgments | BharatTax