IPCA Laboratory Ltd. v. Deputy Commissioner of Income-tax

135 Taxmann 594Supreme Court of India2004#14862 most cited

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Judgments citing IPCA Laboratory Ltd. v. Deputy Commissioner of Income-tax

Mr. Nikhil Sawhney, New Delhi vs. ACIT, Noida

In the result, appeal of the assessee is dismissed

ITA 1249/DEL/2017[2013-14]Status: DisposedITAT Delhi10 Oct 2025AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumarmr. Nikhil Sawhney, Vs. Dcit, 17, Sunder Nagar, Central Circle, New Delhi-11003 Noida (Appellant) (Respondent) Pan: Aaups0222Q

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Harpreet Kaur hansra, Sr. DR

Section 10(38)Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Mr. Nikhil Sawhney, Vs. DCIT, 17, Sunder Nagar, Central Circle, New Delhi-11003 Noida (Appellant) (Respondent) PAN: AAUPS0222Q Assessee by : Shri Rohit Jain, Adv Ms. Somya Jain, Adv Revenue by: Ms. Harpreet Kaur hansra, Sr. DR Date of Hearing 06/08/2025 Date of pronouncement 10/10/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.1249/Del/2017 for AY 2013-14, arises out of the order of the Commissioner of Income Tax (Appeals)-I, Noida [hereinafter referred to…

Dy. Commissioner of Income Tax, Circle-16(1), Hyderabad vs. Nsl Renewable Power Private Limited, Hyderabad

In the result, the appeals of the revenue are partly allowed for statistical purposes in above terms

ITA 166/HYD/2020[2016-17]Status: DisposedITAT Hyderabad03 Sept 2021AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Aliasgar RampurwalaFor Respondent: Shri P. Chandra Sekhar

Section 115JSection 143(3)Section 14ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 164, 165 & 166/H/2020 Assessment Years: 2013-14, 2014-15 & 2016-17 Dy. Commissioner of Vs. NSL Renewable Power Income-tax, Pvt. Ltd., Hyderabad. Circle – 16(1), Hyderabad. PAN – AABCN 6009L (Appellant) (Respondent) Revenue by: Shri P. Chandra Sekhar Assessee by: Shri Aliasgar Rampurwala Date of hearing: 23/06/2021 Date of pronouncement: 03/09/2021 O R D E R PER L.P. SAHU, A.M.: These three appeals filed by the…

Dy. Commissioner of Income Tax, Circle-16(1), Hyderabad vs. Nsl Renewable Power Private Limited, Hyderabad

In the result, the appeals of the revenue are partly allowed for statistical purposes in above terms

ITA 165/HYD/2020[2014-15]Status: DisposedITAT Hyderabad03 Sept 2021AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Aliasgar RampurwalaFor Respondent: Shri P. Chandra Sekhar

Section 115JSection 143(3)Section 14ASection 80I

M/S Bisseswariall Mannalal & Sons, Kolkata vs. DCIT, Cir-33, Kolkata

In the result, the appeal filed by the assessee( Ground No

ITA 1140/KOL/2015[2011-2012]Status: DisposedITAT Kolkata24 Apr 2019AY 2011-2012

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1140/Kol/2015 (िनधा"रणवष" / Assessment Year: 2011-12) M/S Bisseswarlall Vs. Dcit, Cir-33, Kolkata 10B, Middleton Row,3Rd Floor, Mannalal& Sons 12, Pretoria Street, 5Th Floor, Kolkata Kolkata – 71. – 700 071. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aacfb 7736 L (Appellant) .. (Respondent)

For Appellant: Shri P.J. Bhide, FCAFor Respondent: Shri Robin Chowdhury, Addl. CIT Sr. DR

Section 143(3)Section 24Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI A.T.VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1140/Kol/2015 (िनधा"रणवष" / Assessment Year: 2011-12) M/s Bisseswarlall Vs. DCIT, Cir-33, Kolkata 10B, Middleton Row,3rd Floor, Mannalal& Sons 12, Pretoria Street, 5th Floor, Kolkata Kolkata – 71. – 700 071. "थायीलेखासं./जीआइआरसं./PAN/GIR No. : AACFB 7736 L (Appellant) .. (Respondent) Appellant by :Shri P.J. Bhide, FCA Respondent by :Shri Robin Chowdhury, Addl. CIT Sr. DR सुनवाईकीतारीख/ Date of Hearing : 28/01/2019 घोषणाकीतारीख/Date of Pronouncement : 24/04/2018 आदेश / O R D E R Per Dr. A…

M/S Jila Sahakari Kendriya Bank Maryadit, Mandsaur vs. The DCIT, Ratlam

In the result Ground No.1 & 2 raised by the

ITA 386/IND/2017[2012-13]Status: DisposedITAT Indore17 Aug 2018AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Jila Sahakari Kendriya Dcit, Ratlam Bank Maryadit, Vs. Mhow-Neemuch Road, Mandsaur (M.P) (Appellant) (Respondent ) Pan No.Aaatj2383F Revenue By Shri Lalchand, Cit Assessee By Shri S.S. Deshpande,Ca Date Of Hearing 25.7.2018 Date Of 17.8.2018 Pronouncement

Section 143(3)Section 36(1)(viia)Section 36(1)(viii)

…Jila Sahakari Kendriya Bank Maryadit आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2012-13 Jila Sahakari Kendriya DCIT, Ratlam Bank Maryadit, Vs. Mhow-Neemuch Road, Mandsaur (M.P) (Appellant) (Respondent ) PAN No.AAATJ2383F Revenue by Shri Lalchand, CIT Assessee by Shri S.S. Deshpande,CA Date of Hearing 25.7.2018 Date of 17.8.2018 Pronouncement O R D E R PER MANISH BORAD, AM. This appeal filed by the assessee pertaining to the A.Y. 2012- 13 is directed again…

ITO, Ward-4(2), Hyderabad vs. Subrahmanyam Kotikalapudi, Hyderabad

In the result, appeal of the revenue is dismissed

ITA 269/HYD/2017[2013-14]Status: DisposedITAT Hyderabad20 Jul 2018AY 2013-14

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2013-14 Income-Tax Officer, Vs. Subrahmanyam Kotikalapudi, Ward – 4(2), Hyderabad. Hyderabad.

For Appellant: Smt Geetinder MannFor Respondent: Smt. Komali Krishna

Section 139(1)Section 143(2)Section 54Section 54BSection 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2013-14 Income-tax Officer, vs. Subrahmanyam Kotikalapudi, Ward – 4(2), Hyderabad. Hyderabad. PAN – AGXPK 5752 E (Appellant) (Respondent) Revenue by : Smt. Komali Krishna Assessee by : Smt Geetinder Mann Date of hearing 04/07/2018 Date of pronouncement 20/07/2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: This appeal filed by the assessee is directed against the order dated 25/11/2016 of CIT(A) – 1, Hyderabad for AY 2013-14. 2. Briefly t…