JSL Ltd. v. ACIT

100 Taxmann.com 268Reported decision#14636 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2022.

Judgments citing JSL Ltd. v. ACIT

D.C.I.T.-CC-2(4), Kolkata vs. M/S Global Wool Alliance Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 260/KOL/2020[2005-06]Status: DisposedITAT Kolkata02 Nov 2022AY 2005-06

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी संजय गग" "या"यक सद"य एवं "ी राजेश कुमार लेखा सद"य के सम" [Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar, Accountant Member ] I.T.A. No. 260/Kol/2020 Assessment Year : 2005-06 DCIT, CC-2(4), Kolkata Vs. M/s Global Wool Alliance Pvt. Ltd. (PAN: AACM 4121 H) Appellant / (अपीलाथ") Respondent / ( !यथ") 25.08.2022 Date of Hearing / सुनवाई क$ "त&थ Date of Pronouncement / 02.11.2022 आदेश उ)घोषणा क$ "त&थ For the Appellant / Shri Akkal Dudhwewala, FCA "नधा"/रती क$ ओर से For the Respondent / Smt. Ranu…

Torrent Pharmaceuticals Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax (OSD) Circle-8, Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 1285/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad22 Feb 2022AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita.No.1285 & 1286/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-10 & 2010-11 & Ita No.1396 & 1397/Ahd/2018 Asstt.Year 2011-12 & 2012-13 Torrent Pharmaceuticals Ltd. Acit, Circle-4(1)(2) Torrent House Ahmedabad. Vs. Off.Ashram Road Ahmedabad 380 009. आयकर अपील सं./Ita.No.1327 & 1328/Ahd/2017 िनधा"रण वष"/ Asstt. Year: 2009-10 & 2010-11 & आयकर अपील सं./Ita.No.1414 & 1415/Ahd/2018 िनधा"रण वष"/ Asstt. Year: 2011-12 & 2012-13 Acit, Circle-4(1)(2) Torrent Pharmaceuticals Ltd. Ahmedabad. Torrent House Vs. Off.Ashram Road Ahmedabad 380 009. (Applicant) (Responent) Assessee By : Shri Vartik Choksi, With Shri Biren Shah, Ars. Revenue By : Shri Mohd. Usman, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 23/11/2021 घोषणा क" तारीख /Date Of Pronouncement: 22/02/2022 आदेश/O R D E R Per Bench

For Appellant: Shri Vartik Choksi, With Shri Biren Shah, ARsFor Respondent: Shri Mohd. Usman, CIT-DR
Section 139(1)Section 143(3)Section 35Section 80Section 92C

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA.No.1285 and 1286/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-10 and 2010-11 AND ITA No.1396 and 1397/Ahd/2018 Asstt.Year 2011-12 and 2012-13 Torrent Pharmaceuticals Ltd. ACIT, Circle-4(1)(2) Torrent House Ahmedabad. Vs. Off.Ashram Road Ahmedabad 380 009. आयकर अपील सं./ITA.No.1327 and 1328/Ahd/2017 िनधा"रण वष"/ Asstt. Year: 2009-10 and 2010-11 AND आयकर अपील सं./ITA.No.1414 and 1415/Ahd/2018 िनधा"रण वष"/ Asstt. Year: 2011-12…

The ACIT, Circle-8, Ahmedabad vs. The Torrent Pharmaceuticals, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 938/AHD/2012[2007-08]Status: DisposedITAT Ahmedabad15 May 2019AY 2007-08

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 907/Ahd/2012 2007-08 M/S. Torrent Add. Cit, Pharmaceuticals Ltd., Range – 8, Torrent House, Off. Ahmedabad. Ashram Road, Ahmedabad. Pan No. Aaact 5456 A 2. 938/Ahd/2012 2007-08 The Acit, M/S. Torrent Ahmedabad. Pharmaceuticals Ltd. Ahmedabad. 3. 1634/Ahd/2012 2008-09 M/S. Torrent The Acit, Pharmaceuticals Ltd. Ahmedabad Ahmedabad. 4. 1725/Ahd/2012 2008-09 The Acit M/S. Torrent Ahmedabad. Pharmaceuticals Ltd., Ahmedabad.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RFor Respondent: Shri Ramesh Chandra Panday, CIT-D.R
Section 35Section 80Section 92C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 907/Ahd/2012 2007-08 M/s. Torrent Add. CIT, Pharmaceuticals Ltd., Range – 8, Torrent House, Off. Ahmedabad. Ashram Road, Ahmedabad. PAN No. AAACT 5456 A 2. 938/Ahd/2012 2007-08 The ACIT, M/s. Torrent Ahmedabad. Pharmaceuticals Ltd. Ahmedabad. 3. 1634/Ahd/2012 2008-09 M/s. Torrent The ACIT, Pharmaceuticals Ltd. Ahmedabad Ahmedabad. 4. 1725/Ah…

The Torrent Pharmaceuticals, Ahmedabad vs. The Additional CIT, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 907/AHD/2012[2007-08]Status: DisposedITAT Ahmedabad15 May 2019AY 2007-08

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 907/Ahd/2012 2007-08 M/S. Torrent Add. Cit, Pharmaceuticals Ltd., Range – 8, Torrent House, Off. Ahmedabad. Ashram Road, Ahmedabad. Pan No. Aaact 5456 A 2. 938/Ahd/2012 2007-08 The Acit, M/S. Torrent Ahmedabad. Pharmaceuticals Ltd. Ahmedabad. 3. 1634/Ahd/2012 2008-09 M/S. Torrent The Acit, Pharmaceuticals Ltd. Ahmedabad Ahmedabad. 4. 1725/Ahd/2012 2008-09 The Acit M/S. Torrent Ahmedabad. Pharmaceuticals Ltd., Ahmedabad.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RFor Respondent: Shri Ramesh Chandra Panday, CIT-D.R
Section 35Section 80Section 92C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 907/Ahd/2012 2007-08 M/s. Torrent Add. CIT, Pharmaceuticals Ltd., Range – 8, Torrent House, Off. Ahmedabad. Ashram Road, Ahmedabad. PAN No. AAACT 5456 A 2. 938/Ahd/2012 2007-08 The ACIT, M/s. Torrent Ahmedabad. Pharmaceuticals Ltd. Ahmedabad. 3. 1634/Ahd/2012 2008-09 M/s. Torrent The ACIT, Pharmaceuticals Ltd. Ahmedabad Ahmedabad. 4. 1725/Ah…

The ACIT, (OSD)Circle-8, Ahmedabad vs. The Torrent Pharmaceuticals Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 1725/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad15 May 2019AY 2008-09

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 907/Ahd/2012 2007-08 M/S. Torrent Add. Cit, Pharmaceuticals Ltd., Range – 8, Torrent House, Off. Ahmedabad. Ashram Road, Ahmedabad. Pan No. Aaact 5456 A 2. 938/Ahd/2012 2007-08 The Acit, M/S. Torrent Ahmedabad. Pharmaceuticals Ltd. Ahmedabad. 3. 1634/Ahd/2012 2008-09 M/S. Torrent The Acit, Pharmaceuticals Ltd. Ahmedabad Ahmedabad. 4. 1725/Ahd/2012 2008-09 The Acit M/S. Torrent Ahmedabad. Pharmaceuticals Ltd., Ahmedabad.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RFor Respondent: Shri Ramesh Chandra Panday, CIT-D.R
Section 35Section 80Section 92C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 907/Ahd/2012 2007-08 M/s. Torrent Add. CIT, Pharmaceuticals Ltd., Range – 8, Torrent House, Off. Ahmedabad. Ashram Road, Ahmedabad. PAN No. AAACT 5456 A 2. 938/Ahd/2012 2007-08 The ACIT, M/s. Torrent Ahmedabad. Pharmaceuticals Ltd. Ahmedabad. 3. 1634/Ahd/2012 2008-09 M/s. Torrent The ACIT, Pharmaceuticals Ltd. Ahmedabad Ahmedabad. 4. 1725/Ah…

The Torrent Pharmaceuticals Ltd., Ahmedabad vs. The ACIT., Circle-8, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 1634/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad15 May 2019AY 2008-09

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 907/Ahd/2012 2007-08 M/S. Torrent Add. Cit, Pharmaceuticals Ltd., Range – 8, Torrent House, Off. Ahmedabad. Ashram Road, Ahmedabad. Pan No. Aaact 5456 A 2. 938/Ahd/2012 2007-08 The Acit, M/S. Torrent Ahmedabad. Pharmaceuticals Ltd. Ahmedabad. 3. 1634/Ahd/2012 2008-09 M/S. Torrent The Acit, Pharmaceuticals Ltd. Ahmedabad Ahmedabad. 4. 1725/Ahd/2012 2008-09 The Acit M/S. Torrent Ahmedabad. Pharmaceuticals Ltd., Ahmedabad.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RFor Respondent: Shri Ramesh Chandra Panday, CIT-D.R
Section 35Section 80Section 92C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 907/Ahd/2012 2007-08 M/s. Torrent Add. CIT, Pharmaceuticals Ltd., Range – 8, Torrent House, Off. Ahmedabad. Ashram Road, Ahmedabad. PAN No. AAACT 5456 A 2. 938/Ahd/2012 2007-08 The ACIT, M/s. Torrent Ahmedabad. Pharmaceuticals Ltd. Ahmedabad. 3. 1634/Ahd/2012 2008-09 M/s. Torrent The ACIT, Pharmaceuticals Ltd. Ahmedabad Ahmedabad. 4. 1725/Ah…

JSL Ltd. v. ACIT (100 Taxmann.com 268) — Cited in 6 Judgments | BharatTax