Karnataka in Tejas Networks Ltd. v. DCIT

233 Taxmann 426High Court2015#7937 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 35(2AB)Section 143(3)Section 14ASection 92CASection 10(34)Section 144CSection 147Section 148

Issues it is cited on

section 35(1)(i)weighted deductionsection 35(1)section 35(2ab)r&d expendituresection 35corporate guaranteemost appropriate methodsection 92ca(3)transfer pricing adjustmentsection 92associated enterprise

Judgments citing Karnataka in Tejas Networks Ltd. v. DCIT

NITTA GELATIN INDIA LIMITED,KOCHI vs. CORPORATE CIRCLE 2(1), KOCHI, KOCHI

In the result, the appeal filed by the assessee stands allowed

ITA 804/COCH/2025[2012-13]Status: DisposedITAT Cochin19 Nov 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2012-13 Nitta Gelatin India Ltd. .......... Appellant 50/1002, Sbt Avenue, Panampilly Nagar Kochi 682036 [Pan: Aabck1582H] Vs. Acit, Corporate Circle- 2(1), Kochi ......... Respondent Assessee By: Shri K. Gopi, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 07.11.2025 Date Of Pronouncement: 19.11.2025

For Appellant: Shri K. Gopi, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 148Section 35Section 35(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI MANU KUMAR GIRI, JM Assessment Year: 2012-13 Nitta Gelatin India Ltd. .......... Appellant 50/1002, SBT Avenue, Panampilly Nagar Kochi 682036 [PAN: AABCK1582H] vs. ACIT, Corporate Circle- 2(1), Kochi ......... Respondent Assessee by: Shri K. Gopi, CA Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 07.11.2025 Date of Pronouncement: 19.11.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi (NFAC) dated 13.08.2025 for As…

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

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

ITA 1663/CHNY/2024[2019-20]Status: DisposedITAT Chennai07 Jul 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.R. VijayaraghavanFor Respondent: Ms.Ann Marry Baby, CIT
Section 14ASection 92C

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1402/Chny/2024 िनधा"रण वष"/Assessment Year: 2019-20 v. M/s. Ashok Leyland Ltd., The DCIT, No.1, Sardar Patel Road, NCC-8(1), Guindy, Chennai-600 032. LTU-II, Chennai. [PAN: AAACA 4651 L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./ITA No.1663/Chny/2024 िनधा"रण वष"/Assessment Year: 2019-20 v. The DCIT, M/s. Ashok Leyland Ltd., NC…

ASHOK LEYLAND LIMITED,CHENNAI vs. DCIT NON CORP CIRCLE 8(1) LTU - II, CHENNAI

ITA 1402/CHNY/2024[2019-20]Status: DisposedITAT Chennai07 Jul 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1402/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 M/S. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [Pan: Aaaса 4651 L] (अपीलार्थी/Appellant) V. The Dcit, Ncc-8(1), Ltu-Ii, Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1663/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 The Dcit, Ncc-8, Chennai. (अपीलार्थी/Appellant) V. M/S. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [Pan: Aaaса 4651 L] (प्रत्यर्थी/Respondent) Assessee By : Mr.R. Vijayaraghavan, Advocate Department By : Ms.Ann Marry Baby, Cit सुनवाईकीतारीख/Date Of Hearing : 04.06.2025 घोषणाकीतारीख /Date Of Pronouncement : 07.07.2025 आदेश / Order Per Aby T. Varkey, Jm: These Are Cross-Appeals Preferred By The Assessee As Well As The Revenue Against The Order Of The Learned Commissioner Of Income Tax

For Appellant: Mr.R. Vijayaraghavan, AdvocateFor Respondent: Ms.Ann Marry Baby, CIT
Section 14ASection 92C

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1402/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 M/s. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [PAN: AAAСА 4651 L] (अपीलार्थी/Appellant) v. The DCIT, NCC-8(1), LTU-II, Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA No.1663/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 The DCIT, NCC-8, Chennai.…

ACIT., CIRCLE-5(1), HYDERABAD vs. MYLAN LABORATORIES LIMITED, HYDERABAD

In the result. appeal of the Assessee is partly allowed for statistical purposes and appeal of Revenue is partly allowed for statistical purposes

ITA 708/HYD/2022[2016-17]Status: DisposedITAT Hyderabad06 Jun 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: [Through Hybrid Hearing]For Respondent: MS. M. Narmada, CIT-DR
Section 115JSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD [THROUGH HYBRID HEARING] BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.663/Hyd./2022 Assessment Year 2016-2017 Mylan Laboratories Limited, The ACIT, Circle-5(1), vs. Hyderabad – 500 096. Hyderabad – 500 004. PAN AADCM3491M Telangana. (Appellant) (Respondent) ITA.No.708/Hyd./2022 Assessment Year 2016-2017 Mylan Laboratories Limited, The ACIT, Circle-5(1), Hyderabad – 500 096. vs. Hyderabad – 500 004. PAN AADCM3491M Telangana. (Appellant) (Respondent) CA Padamchand Khincha For Assessee : [Through Hybrid H…

RENU ELECTRONICS PVT. LTD.,PUNE vs. ACIT, CIRCLE 5, PUNE, PUNE

In the result, appeal filed by the assessee is allowed

ITA 132/PUN/2024[2017-18]Status: DisposedITAT Pune20 Sept 2024AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.132/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Renu Electronics Pvt. Ltd., Vs. Acit, Circle-5, Pune. S.No.2/6, Near Baner Telephone Exchange, Baner, Pune- 411045. Pan : Aaacr8741G Appellant Respondent Assessee By : Shri Nikhil S. Pathak Revenue By : Shri Ajay Kumar Keshari Date Of Hearing : 25.06.2024 Date Of Pronouncement : 20.09.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.12.2023 Passed By Ld Cit(A)/Nfac For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1] The Learned Cit(A) Erred In Confirming The Disallowance Of Weighted Deduction Amounting To Rs.9,25,79,494/- U/S 35(2Ab) Of The Act. 2] The Learned Cit(A) Erred In Holding That The Assessee Company Was Not Entitled To Claim Weighted Deduction U/S 35(2Ab) Since Form No. 3Cla Was Filed By The Assessee Beyond The Due Date Specified U/S 139(1) Of The Act.

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ajay Kumar Keshari
Section 139(1)Section 143(2)Section 35Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.132/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Renu Electronics Pvt. Ltd., Vs. ACIT, Circle-5, Pune. S.No.2/6, Near Baner Telephone Exchange, Baner, Pune- 411045. PAN : AAACR8741G Appellant Respondent Assessee by : Shri Nikhil S. Pathak Revenue by : Shri Ajay Kumar Keshari Date of hearing : 25.06.2024 Date of pronouncement : 20.09.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 29.12.202…

IND SWIFT LABORATORIES LTD.,CHANDIGARH vs. DCIT, CIRCLE 1(1), CHANDIGARH

In the result, the appeal is allowed, as indicated

ITA 350/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh04 Jun 2024AY 2017-18

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri T.N.Singla, C.AFor Respondent: Shri Rohit Sharma, CIT-DR
Section 250Section 35Section 35(1)Section 35(1)(i)Section 35(2)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 350/CHD/2023 "नधा"रण वष" / Assessment Year : 2017-18 Ind Swift Laboratories Ltd., The DCIT, बनाम 850, NAC, Mani Majra, Circle 1(1), VS Chandigarh. Chandigarh. "थायी लेखा सं./PAN /TAN No: AAACI6306G अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri T.N.Singla, C.A. राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR तार"ख/Date of Hearing : 08.05.2024 उदघोषणा क" तार"…

DY.CIT. CC.5(2) CENT. RG. -5, MUMBAI vs. M/S. USV PVT. LTD, MUMBAI

In the result, both the appeals of the Revenue are partly allowed for statistical purposes

ITA 2574/MUM/2021[2012-13]Status: DisposedITAT Mumbai01 Apr 2024AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No.2574/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2356/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) Dcit-Cc-5(2) बिधम/ M/S. Usv Pvt. Ltd. Central Range-5, Room Arvind Vithal Gandhi Vs. No.1908, Air India Building, Chowk, Govandi, Nariman Point, Mumbai- Mumbai-400088. 400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacu1366N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Paras Savla Shri Pratik Poddar Revenue By: Smt Mahita Nair (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 09/02/2024 घोषणा की तारीख /Date Of Pronouncement: 01/04/2024 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Revenue Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), [Hereinafter “Ld. Cit(A)], Mumbai Dated 31.08.2020 & Order Dated 10.03.2021 For The Assessment Year 2012-13 & Ay. 2013-14 Respectively. Since Issues In Both The Years Were The Same, Both These Appeals Were Heard Together. Both The Parties Also Agreed That There Is No Change Of Facts Or Position In Law Across Both These Years & Therefore Argued Them Together Raising Similar Arguments On These Issues. We Accordingly Dispose Both The Appeals By This Common Order.

For Appellant: Shri Paras SavlaFor Respondent: Smt Mahita Nair (Sr. DR)
Section 115JSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. No.2574/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2356/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) DCIT-CC-5(2) बिधम/ M/s. USV Pvt. Ltd. Central Range-5, Room Arvind Vithal Gandhi Vs. No.1908, Air India Building, Chowk, Govandi, Nariman Point, Mumbai- Mumbai-400088. 400021. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAACU1366N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Paras Savla Shri Pratik Poddar Revenue by: Smt…

DY.CIT C C 5(2) CENTRAL RG-5, MUMBAI vs. M/S. USV PRIVATE LTD, MUMBAI

In the result, both the appeals of the Revenue are partly allowed for statistical purposes

ITA 2356/MUM/2021[2013-14]Status: DisposedITAT Mumbai01 Apr 2024AY 2013-14

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No.2574/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2356/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) Dcit-Cc-5(2) बिधम/ M/S. Usv Pvt. Ltd. Central Range-5, Room Arvind Vithal Gandhi Vs. No.1908, Air India Building, Chowk, Govandi, Nariman Point, Mumbai- Mumbai-400088. 400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacu1366N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Paras Savla Shri Pratik Poddar Revenue By: Smt Mahita Nair (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 09/02/2024 घोषणा की तारीख /Date Of Pronouncement: 01/04/2024 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Revenue Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), [Hereinafter “Ld. Cit(A)], Mumbai Dated 31.08.2020 & Order Dated 10.03.2021 For The Assessment Year 2012-13 & Ay. 2013-14 Respectively. Since Issues In Both The Years Were The Same, Both These Appeals Were Heard Together. Both The Parties Also Agreed That There Is No Change Of Facts Or Position In Law Across Both These Years & Therefore Argued Them Together Raising Similar Arguments On These Issues. We Accordingly Dispose Both The Appeals By This Common Order.

For Appellant: Shri Paras SavlaFor Respondent: Smt Mahita Nair (Sr. DR)
Section 115JSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. No.2574/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2356/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) DCIT-CC-5(2) बिधम/ M/s. USV Pvt. Ltd. Central Range-5, Room Arvind Vithal Gandhi Vs. No.1908, Air India Building, Chowk, Govandi, Nariman Point, Mumbai- Mumbai-400088. 400021. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAACU1366N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Paras Savla Shri Pratik Poddar Revenue by: Smt…

WABCO INDIA LTD,CHENNAI vs. ACIT, CORP CIR3(2), CHENNAI

In the result, both the appeals filed by the assessee are partly allowed for statistical purpose

ITA 542/CHNY/2019[2012-13]Status: DisposedITAT Chennai30 Mar 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri R. Venkatasubramanian, CAFor Respondent: Shri R.N. Siddhappaji, CIT
Section 143(3)Section 35

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 542 & 1689/CHNY/2019 िनधा"रण वष" /Assessment Years: 2012-13 & 2016-17 M/s. WABCO India Ltd., The ACIT, Plot No.3 (SP), III Main Road, v. Corporate Circle 3(2), Ambattur Indl. Estate, Chennai – 34. Chennai – 600 058. PAN: AAFCA 6421P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri R. Venkatasubramanian, CA ""यथ"…

WABCO INDIA LIMITED,CHENNAI vs. ACIT CORPORATE CIRCLE 3(2), CHENNAI

In the result, both the appeals filed by the assessee are partly allowed for statistical purpose

ITA 1689/CHNY/2019[2016-17]Status: DisposedITAT Chennai30 Mar 2022AY 2016-17

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri R. Venkatasubramanian, CAFor Respondent: Shri R.N. Siddhappaji, CIT
Section 143(3)Section 35

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 542 & 1689/CHNY/2019 िनधा"रण वष" /Assessment Years: 2012-13 & 2016-17 M/s. WABCO India Ltd., The ACIT, Plot No.3 (SP), III Main Road, v. Corporate Circle 3(2), Ambattur Indl. Estate, Chennai – 34. Chennai – 600 058. PAN: AAFCA 6421P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri R. Venkatasubramanian, CA ""यथ"…

M/S. PROVIMI ANIMAL NUTRITION INDIA PRIVATE LIMITED,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU

In the result, the appeal of the assessee is allowed

ITA 2215/BANG/2019[2015-16]Status: DisposedITAT Bangalore03 Dec 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2015-16

For Appellant: Shri Chavali Narayan, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 143(3)Section 263Section 35

…see. He took the view that the AO has failed to make necessary enquiries in respect of the claim made u/s 35(2AB) of the Act. The Ld Pr. CIT also took support of the decision rendered by Hon’ble Karnataka High Court in the case of Tejas Network Limited (2015)(233 Taxmann 426), wherein the Hon’ble High Court held that the AO is bound to allow the deduction on the basis of expenditure approved by DSIR in Form 3CL. Accordingly, the Ld Pr. CIT set aside the assessment order and M/s. Provimi Animal Nutrition India Pvt. Ltd., Bangalore Page 3 of 16 restored the matter of claim of deduction u/s 35(2AB) of the Act to th…

COPPER CORPORATION PVT. LTD.,,SATARA vs. JOINT COMMISSIONER OF INCOME-TAX,, SATARA

In the result, both the appeals of assessee and Revenue are partly allowed

ITA 652/PUN/2015[2010-11]Status: DisposedITAT Pune26 Feb 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.621/Pun/2015 यििाारण वषा / Assessment Year : 2010-11

For Appellant: Shri Krishna GajrathiFor Respondent: Shri Prashant Gudekar
Section 143(3)Section 35Section 35(1)(iv)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.621/PUN/2015 यििाारण वषा / Assessment Year : 2010-11 The Asst. Commissioner of Income Tax, अऩीऱाथी/Appellant Satara Circle, Satara …. Vs. Cooper Corporation Pvt. Ltd., L-5, Additional MIDC, …. प्रत्यथी / Respondent Satara – 415004 PAN: AAACC9687J आयकर अपीऱ सं. / ITA No.652/PUN/2015 यििाारण वषा / Assessment Year : 2010-11 Cooper Corporation Pvt. Ltd., L…

ASSISTANT COMMISSIONER OF INCOME-TAX vs. COOPER CORPORATION PVT. LTD.,, SATARA

In the result, both the appeals of assessee and Revenue are partly allowed

ITA 621/PUN/2015[2010-11]Status: DisposedITAT Pune26 Feb 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.621/Pun/2015 यििाारण वषा / Assessment Year : 2010-11

For Appellant: Shri Krishna GajrathiFor Respondent: Shri Prashant Gudekar
Section 143(3)Section 35Section 35(1)(iv)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.621/PUN/2015 यििाारण वषा / Assessment Year : 2010-11 The Asst. Commissioner of Income Tax, अऩीऱाथी/Appellant Satara Circle, Satara …. Vs. Cooper Corporation Pvt. Ltd., L-5, Additional MIDC, …. प्रत्यथी / Respondent Satara – 415004 PAN: AAACC9687J आयकर अपीऱ सं. / ITA No.652/PUN/2015 यििाारण वषा / Assessment Year : 2010-11 Cooper Corporation Pvt. Ltd., L…

CUMMINS INDIA LTD. vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is partly allowed

ITA 309/PUN/2014[2009-10]Status: DisposedITAT Pune15 May 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.309/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 Cummins India Limited, अऩीऱाथी/Appellant Kothrud, Pune – 411038 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income-Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune

For Appellant: S/Shri Arvind SondeFor Respondent: Ms. Nirupama Kotru
Section 143(3)Section 92C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.309/PUN/2014 यििाारण वषा / Assessment Year : 2009-10 Cummins India Limited, अऩीऱाथी/Appellant Kothrud, Pune – 411038 …. PAN: AAACC7258B Vs. The Dy. Commissioner of Income-Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune अऩीऱाथी की ओर से / Appellant by : S/Shri Arvind Sonde, Gopal Agarwal प्रत्यथी की ओर से / Respondent by : Ms. Nirupama Kotru घोषणा की त…