ITO v. Archroma India (P) Ltd.

124 Taxmann.com 432Reported decision2021#18893 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 143(3)Section 234ASection 234BSection 234CSection 271(1)(c)Section 32(1)Section 32(1)(ii)Section 43(1)

Issues it is cited on

depreciation on goodwillslump salegoing concernsection 32(1)date of transferintangible assetssection 32section 43transferprescribedpersoncompany

Judgments citing ITO v. Archroma India (P) Ltd.

Kovalam Resort Private Limited, Mumbai vs. Dy. Commissioner of Income Tax 2(1)(1), Mumbai

In the result, the appeal of the assessee for Assessment Year

ITA 6580/MUM/2025[2012-13]Status: DisposedITAT Mumbai30 Jan 2026AY 2012-13

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokar1. Ita No. 6580/Mum/2025 (Assessment Year: 2012-13) 2. Ita No. 6578/Mum/2025 (Assessment Year: 2013-14) & 3. Ita No. 6579/Mum/2025 (Assessment Year: 2014-15) Kovalam Resort Private Dcit 2(1)(1), Limited 561, Aayakar The Leela, Sahar, Andheri Vs. Bhavan, M. K. East, Mumbai-400 059 Road, Mumbai- 400 020 Pan/Gir No. Aaeck4804H (Applicant) (Respondent) Assessee By Shri Dharan Gandi & Shri Ravi Gupta, Ld. Ars Revenue By Shri Ritesh Misra, Ld. Dr Date Of Hearing 22.01.2026 Date Of Pronouncement 30.01.2026

Section 115JSection 142(1)Section 143(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 6580/Mum/2025 (Assessment Year: 2012-13) 2. ITA No. 6578/Mum/2025 (Assessment Year: 2013-14) & 3. ITA No. 6579/Mum/2025 (Assessment Year: 2014-15) Kovalam Resort Private DCIT 2(1)(1), Limited 561, Aayakar The Leela, Sahar, Andheri Vs. Bhavan, M. K. East, Mumbai-400 059 Road, Mumbai- 400 020 PAN/GIR No. AAECK4804H (Applicant) (Respondent) Assessee by Shri Dharan Gandi & Shri Ravi Gupta, Ld. ARs Revenue by Shri Ritesh Misra, Ld. DR Date of Hearing 22.…

Kovalam Resort Private Limtied, Mumbai vs. Dy. Commissioner of Income Tax 2(1)(1), Mumbai

In the result, the appeal of the assessee for Assessment Year

ITA 6579/MUM/2025[2014-15]Status: DisposedITAT Mumbai30 Jan 2026AY 2014-15

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokar1. Ita No. 6580/Mum/2025 (Assessment Year: 2012-13) 2. Ita No. 6578/Mum/2025 (Assessment Year: 2013-14) & 3. Ita No. 6579/Mum/2025 (Assessment Year: 2014-15) Kovalam Resort Private Dcit 2(1)(1), Limited 561, Aayakar The Leela, Sahar, Andheri Vs. Bhavan, M. K. East, Mumbai-400 059 Road, Mumbai- 400 020 Pan/Gir No. Aaeck4804H (Applicant) (Respondent) Assessee By Shri Dharan Gandi & Shri Ravi Gupta, Ld. Ars Revenue By Shri Ritesh Misra, Ld. Dr Date Of Hearing 22.01.2026 Date Of Pronouncement 30.01.2026

Section 115JSection 142(1)Section 143(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 6580/Mum/2025 (Assessment Year: 2012-13) 2. ITA No. 6578/Mum/2025 (Assessment Year: 2013-14) & 3. ITA No. 6579/Mum/2025 (Assessment Year: 2014-15) Kovalam Resort Private DCIT 2(1)(1), Limited 561, Aayakar The Leela, Sahar, Andheri Vs. Bhavan, M. K. East, Mumbai-400 059 Road, Mumbai- 400 020 PAN/GIR No. AAECK4804H (Applicant) (Respondent) Assessee by Shri Dharan Gandi & Shri Ravi Gupta, Ld. ARs Revenue by Shri Ritesh Misra, Ld. DR Date of Hearing 22.…

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…

Pr. Commissioner of Income Tax 9, Mumbai vs. M/S.Atc Telecom Infrastructure Private Limited(Formerly Known As Viom Networks Limited), Mumbai

In the result, the appeal filed by the assessee and the revenue are partly allowed

ITA 6366/MUM/2018[2008-09]Status: DisposedITAT Mumbai04 Jan 2023AY 2008-09

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 40Section 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘A’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 6366/Mum/2018 (A.Y. 2008-09) Vs. M/s. ATC Telecom Pr.CIT-9 Room No. 210 Infrastructure Pvt. Ltd. 2nd Floor (Formerly known as M/s. Aayakar Bhavan Viom Network Ltd.) M.K. Road 408, 4th Floor, Skyline Icon Mumbai-400 020. Andheri Kurla Road Andheri, Mumbai-400 059. (Appellant) (Respondent) I.T.A. No. 6147/Mum/2018 (A.Y. 2008-09) Vs. DCIT-9(1)(2) M/s. ATC Telecom Infrastructure Pvt. Ltd. Room No. 210 (Formerly known as M/s. 2nd Floor Viom Network Ltd.) Aayakar Bhavan 408, 4th Flo…

ITO v. Archroma India (P) Ltd. (124 Taxmann.com 432) — Cited in 4 Judgments | BharatTax