Marketing Pvt. Ltd. v. DCIT

122 Taxmann.com 40Reported decision2020#2877 most cited

What is Marketing Pvt. Ltd. v. DCIT authority for?

Where goodwill is recorded pursuant to a merger based on purchase consideration determined by a valuation report, and no goodwill is transferred from the predecessor's books, the fifth proviso to section 32(1) of the Income-tax Act, 1961, is not applicable, and thus depreciation on such goodwill is not allowable.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also referred to as

Urmin Marketing Pvt. Ltd. · 122 taxmann.com 40 · section 32(1) · fifth proviso · goodwill · amalgamation · merger · depreciation on goodwill · purchase consideration · valuation report

Sections most often in play

Section 32(1)Section 43(1)Section 2(1B)Section 49(1)(iii)(e)Section 143(2)Section 14ASection 43(6)(c)Section 148

Issues it is cited on

goodwill arising on amalgamationsection 43(6)(c)section 55(2)section 43(6)depreciation on goodwillsection 49resulting companysection 14(2)section 43(1)business transfer agreementsection 72atransferor company

Judgments citing Marketing Pvt. Ltd. v. DCIT

ACIT CENTRAL CIRCLE 1(3), AHMEDABAD vs. UNICORN PACKAGING LLP, AHMEDABAD

In the result, this appeal of the Revenue is, accordingly, stands dismissed

ITA 898/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad25 Feb 2026AY 2020-21

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 32(1)Section 43(1)Section 43(6)(c)Section 49(1)(iii)Section 55(2)(a)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ' / !(थ' / ment Appellant बनाम/vs. Respondent Year(s) 893/Ahd/2025 1. 2016-17 The ACIT Unicorn Packaging Central Circle LLP 1(3) Urmin House Ahmedabad – Ground Floor 380 014 Sindhu Bhavan Road B/S. HOF Living Off. SG Highway Bodakdev Ahmedabad – 380 059 PAN: AAEFU 5939 L (Asse…

ACIT CENTRAL CIRCLE 1(3), AHMEDABAD, AHMEDABAD vs. UNICORN PACKAGING LLP, AHMEDABAD

In the result, this appeal of the Revenue is, accordingly, stands dismissed

ITA 897/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad25 Feb 2026AY 2018-19

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 32(1)Section 43(1)Section 43(6)(c)Section 49(1)(iii)Section 55(2)(a)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ' / !(थ' / ment Appellant बनाम/vs. Respondent Year(s) 893/Ahd/2025 1. 2016-17 The ACIT Unicorn Packaging Central Circle LLP 1(3) Urmin House Ahmedabad – Ground Floor 380 014 Sindhu Bhavan Road B/S. HOF Living Off. SG Highway Bodakdev Ahmedabad – 380 059 PAN: AAEFU 5939 L (Asse…

ACIT CC-1(3), AHMEDABAD, AHMEDABAD vs. UNICORN PACKAGING LLP, AHMEDABAD

In the result, this appeal of the Revenue is, accordingly, stands dismissed

ITA 896/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad25 Feb 2026AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 32(1)Section 43(1)Section 43(6)(c)Section 49(1)(iii)Section 55(2)(a)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ' / !(थ' / ment Appellant बनाम/vs. Respondent Year(s) 893/Ahd/2025 1. 2016-17 The ACIT Unicorn Packaging Central Circle LLP 1(3) Urmin House Ahmedabad – Ground Floor 380 014 Sindhu Bhavan Road B/S. HOF Living Off. SG Highway Bodakdev Ahmedabad – 380 059 PAN: AAEFU 5939 L (Asse…

ACIT CENTRAL CIRCLE 1(3), AHMEDABAD vs. UNICORN PACKAGING PRIVATE LIMITED, AHMEDABAD

In the result, this appeal of the Revenue is, accordingly, stands dismissed

ITA 895/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad25 Feb 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 32(1)Section 43(1)Section 43(6)(c)Section 49(1)(iii)Section 55(2)(a)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ' / !(थ' / ment Appellant बनाम/vs. Respondent Year(s) 893/Ahd/2025 1. 2016-17 The ACIT Unicorn Packaging Central Circle LLP 1(3) Urmin House Ahmedabad – Ground Floor 380 014 Sindhu Bhavan Road B/S. HOF Living Off. SG Highway Bodakdev Ahmedabad – 380 059 PAN: AAEFU 5939 L (Asse…

ACIT CENTRAL CIRCLE 1(3), AHMEDABAD vs. UNICORN PACKAGING LLP, AHMEDABAD

In the result, this appeal of the Revenue is, accordingly, stands dismissed

ITA 894/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad25 Feb 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 32(1)Section 43(1)Section 43(6)(c)Section 49(1)(iii)Section 55(2)(a)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ' / !(थ' / ment Appellant बनाम/vs. Respondent Year(s) 893/Ahd/2025 1. 2016-17 The ACIT Unicorn Packaging Central Circle LLP 1(3) Urmin House Ahmedabad – Ground Floor 380 014 Sindhu Bhavan Road B/S. HOF Living Off. SG Highway Bodakdev Ahmedabad – 380 059 PAN: AAEFU 5939 L (Asse…

ACIT CENTRAL CIRCLE 1(3), AHMEDABAD vs. UNICORN PACKAGING LLP, AHMEDABAD

In the result, this appeal of the Revenue is, accordingly, stands dismissed

ITA 893/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad25 Feb 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 32(1)Section 43(1)Section 43(6)(c)Section 49(1)(iii)Section 55(2)(a)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ' / !(थ' / ment Appellant बनाम/vs. Respondent Year(s) 893/Ahd/2025 1. 2016-17 The ACIT Unicorn Packaging Central Circle LLP 1(3) Urmin House Ahmedabad – Ground Floor 380 014 Sindhu Bhavan Road B/S. HOF Living Off. SG Highway Bodakdev Ahmedabad – 380 059 PAN: AAEFU 5939 L (Asse…

PMV MALTINGS PVT LTD,NEW DELHI vs. ACIT CIRCLE-19(2), NEW DELHI

In the result the appeal of the assessee for ITA No

ITA 6906/DEL/2019[2016-17]Status: DisposedITAT Delhi26 Sept 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 143(3)Section 32

…ITA Nos. 3103 & 6906/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 3103/Del/2019&6906/Del/2019 Assessment year: 2015-16 and 2016-17 M/s.PMV Maltings Pvt Ltd, Vs Assistant Commissioner Level-5, Caddie Commercial of Income Tax, Hospitality District, Aerocity, Circle 19(2), IGI Airport, New Delhi. New Delhi-110037 PAN: AAECP9899F APPELLANT RESPONDENT Assessee represented by Ms. Aditi Gupta, & Shri Abdullah Mustaqueem, Advocates Department represented by Ms. Harpreet Kaur Hansra, Sr. DR Date of…

PMV MALTINGS PVT LTD,NEW DELHI vs. ACIT CIRCLE-19(2), NEW DELHI

In the result the appeal of the assessee for ITA No

ITA 3103/DEL/2019[2015-16]Status: DisposedITAT Delhi26 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 143(3)Section 32

…ITA Nos. 3103 & 6906/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 3103/Del/2019&6906/Del/2019 Assessment year: 2015-16 and 2016-17 M/s.PMV Maltings Pvt Ltd, Vs Assistant Commissioner Level-5, Caddie Commercial of Income Tax, Hospitality District, Aerocity, Circle 19(2), IGI Airport, New Delhi. New Delhi-110037 PAN: AAECP9899F APPELLANT RESPONDENT Assessee represented by Ms. Aditi Gupta, & Shri Abdullah Mustaqueem, Advocates Department represented by Ms. Harpreet Kaur Hansra, Sr. DR Date of…

ACIT, CIRCLE-1(1), RAJKOT, RAJKOT vs. GANDHI REALITY (INDIA) PRIVATE LIMITED, RAJKOT

In the result, the appeal of the Revenue is dismissed

ITA 110/RJT/2025[2018-19]Status: DisposedITAT Rajkot25 Aug 2025AY 2018-19

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm

For Appellant: Shri R. K. Doshi, Ld. ARFor Respondent: Shri Praveen Verma, Ld. CIT. (DR)
Section 142(1)Section 143(2)Section 143(3)Section 144BSection 230

…ITA No. 110/RJT/2025 Gandhi Reality(I) Pvt. Ltd IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM. & DINESH MOHAN SINHA, JM आयकरअपीलसं./ITA No. 110/RJT/2025 िनधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Assistant Commissioner of Vs. Gandhi Realty (India) Private Income-tax, Circle- 1(1), Rajkot Limited Four Plus, SF-205, Room No.502, Aayakar Bhavan, Sardarnagar Main Road, 150 - Race Course Ring Road, Rajkot Feet Ring Road, Rajkot 360 001 360001, Pan No. AAACD7535Q (Appellant) (Respondent) Assessee by : Shri R. K. Doshi, Ld. AR Respondent by : Shri Praveen Ve…

RAAJRATNA ENERGY HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

ITA 1185/BANG/2025[2018-19]Status: DisposedITAT Bangalore11 Aug 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh Babu, CAFor Respondent: Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore
Section 14ASection 56(2)Section 56(2)(viib)

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1184, 1185/Bang/2025 Assessment Years : 2017-18, 2018-19 M/s Raajratna Energy Holdings Pvt. Vs. ITO, Ltd Plot No 304, Level 3, Surya Chakra House, Road No 78, Jubilee Hills, Hyderabad - 500033. PAN : AAECM 6049 G APPELLANT Ward -3(2)(3), Bangalore. RESPONDENT Assessee by : Shri. Ramesh Babu, CA Revenue by : Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.08.2025 Date of Pronouncement: 11=.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant…

ADITYA BIRLA FINANCE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX - 2(1)(1), MUMBAI

In the result, the appeal is partly allowed

ITA 4821/MUM/2024[AY 2017-18]Status: DisposedITAT Mumbai08 Jul 2025
For Appellant: Shri Yogesh Thar & Ms. S.Jayaram, ARsFor Respondent: Shri Rajesh Kumar Yadav, (CIT DR)
Section 143(3)Section 32Section 43BSection 80G

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH,\nMUMBAI\nBEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No.4821/MUM/2024\n(A.Y. 2017-18)\nAditya Birla Finance Limited v/s. Assistant Commissioner of\nLimited, Tower 1, 18th Floor, बनाम Income Tax, Circle\nOne World Center, 841, 2(1)(1), Aayakar Bhavan,\nSenapati Bapat Marg, Mumbai Mumbai 400 020,\n400 013, Maharashtra Maharashtra\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCB5769M\nAppellant/अपीलार्थी .. Respondent/प्रतिवादी\nAppellant by : Shri Yogesh Thar & Ms. S.Jayaram, ARs\nRespondent by : Shri R…

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), AHMEDABAD vs. MCFILLS ENTERPRISES PRIVATE LIMITED, AHMEDABAD

In the result, ITA No. 401/Ahd/2022 is partly allowed and ITA 402/Ahd/2022 is dismissed

ITA 402/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2018-19

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 401 & 402/Ahd/2022 Assessment Year 2017-18 & 2018-19

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Prathvi Raj Meena, CIT-D.R
Section 142(1)Section 143(1)Section 143(2)Section 2Section 2(18)Section 32(1)Section 36(1)(va)Section 37(1)Section 43(1)Section 43(6)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member ITA Nos. 401 & 402/Ahd/2022 Assessment Year 2017-18 & 2018-19 The ACIT, The McFills Circle-2(1)(1), Enterprises Pvt. Ltd. Ahmedabad Vs 501-5th Floor Shikhar (Appellant) Complex, Near Navrangpura Railway Crossing, Navrangpura, Ahmedabad-380009 PAN: AAECM3027C (Respondent) Assessee by: Shri Tushar Hemani, Sr. A.R. & Shri Parimalsinh B. Parmar, A.R. Revenue by: Shri Prathvi Raj Meena, CIT-D.R. Date of hearing : 17-04-2025 Date of pronouncement : 04-07-2025 आदेश/ORDER Pe…

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), AHMEDABAD vs. MCFILLS ENTERPRISES PRIVATE LIMITED, AHMEDABAD

In the result, ITA No. 401/Ahd/2022 is partly allowed and ITA 402/Ahd/2022 is dismissed

ITA 401/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2017-18

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 401 & 402/Ahd/2022 Assessment Year 2017-18 & 2018-19

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Prathvi Raj Meena, CIT-D.R
Section 142(1)Section 143(1)Section 143(2)Section 2Section 2(18)Section 32(1)Section 36(1)(va)Section 37(1)Section 43(1)Section 43(6)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member ITA Nos. 401 & 402/Ahd/2022 Assessment Year 2017-18 & 2018-19 The ACIT, The McFills Circle-2(1)(1), Enterprises Pvt. Ltd. Ahmedabad Vs 501-5th Floor Shikhar (Appellant) Complex, Near Navrangpura Railway Crossing, Navrangpura, Ahmedabad-380009 PAN: AAECM3027C (Respondent) Assessee by: Shri Tushar Hemani, Sr. A.R. & Shri Parimalsinh B. Parmar, A.R. Revenue by: Shri Prathvi Raj Meena, CIT-D.R. Date of hearing : 17-04-2025 Date of pronouncement : 04-07-2025 आदेश/ORDER Pe…

INVESCO(INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -2 (1), HYDERABAD

In the result, appeal of the Assessee is partly allowed for statistical purposes

ITA 111/HYD/2022[2017-18]Status: DisposedITAT Hyderabad30 Jun 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, Sriram SeshadriFor Respondent: Shri B Bala Krishna, CIT-DR
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.111/Hyd./2022 Assessment Year 2017-2018 Invesco (India) Private The DCIT, Circle-2(1), Limited, vs. Hyderabad – 500 084 Hyderabad – 500 032. Telangana. PAN AACCH8216L (Appellant) (Respondent) For Assessee : CA, Sriram Seshadri For Revenue : Shri B Bala Krishna, CIT-DR Date of Hearing : 11.06.2025 Date of Pronouncement : 30.06.2025 ORDER PER MANJUNATHA G. : This appeal has been filed by the assessee against the Final Assessment Order dated 15.02.2022 passed…

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…

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

ITA 303/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

ITA 302/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 199/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 198/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

ACIT, CIRCLE-1(1)(1), AHMEDABAD, VEJALPUR, AHMEDABAD vs. AIA ENGINEERING LIMITED, AHMEDABAD

In the result, the appeal filed by the Revenue is dismissed, whereas the appeal filed by the assessee is allowed

ITA 532/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad21 Oct 2024AY 2016-17

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarआयकर अपील सं / Ita No. 397/Ahd/2024 िनधा"रण वष"/Assessment Year: 2016-17 बनाम Aia Engineering Limited, Dcit Vs. 115, Gvmm Estate, Odhav Road, Circle-1(1)(1), Odhav, Ahmedabad-382415 Ahmedabad Pan : Aabca 2777 J आयकर अपील सं / Ita No. 532/Ahd/2024 िनधा"रणवष"/Assessment Year: 2016-17 बनाम Aia Engineering Limited, Acit, Vs. 115, Gvmm Estate, Odhav Road, Circle-1(1)(1), Odhav, Ahmedabad-382415 Ahmedabad Pan : Aabca 2777 J अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" िनधा"रती की ओर से / Assessee By : Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, Ar ""थ" की ओर से / Revenue By : Shri Pratik Sharma, Sr Dr & Shri Sudhendu Das, Cit-Dr तारीख/Date Of Hearing : 09.10.2024 सुनवाई क" क" तारीख सुनवाई सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" क" तारीख तारीख /Date Of Pronouncement: 21.10.2024 घोषणा घोषणा घोषणा क" क" तारीख तारीख आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Pratik Sharma, Sr DR &
Section 154Section 250Section 32

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ ‘B’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD सम" "ीमती अ"पूणा" गु"ा, लेखा सद" एवं "ी टी.आर. से""ल कुमार, "ाियक सद" के सम"। BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER आयकर अपील सं / ITA No. 397/Ahd/2024 िनधा"रण वष"/Assessment Year: 2016-17 बनाम AIA Engineering Limited, DCIT Vs. 115, GVMM Estate, Odhav Road, Circle-1(1)(1), Odhav, Ahmedabad-382415 Ahmedabad PAN : AABCA 2777 J आयकर अपील सं / ITA No. 532/Ahd/2024 िनधा"रणवष"/Assessment Year: 2016-17 बनाम AIA Engineering Limited, ACIT, Vs. 115, GVMM Estate,…

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