Mills Ltd 33 DTR 148 v. Mylan

180 ITD 558Income Tax Appellate Tribunal2020#19675 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Issues it is cited on

section 43(6)(c)section 43(6)depreciation on goodwill written down value section 32(1)amalgamation section 32 section 43 transfer company india interest

Judgments citing Mills Ltd 33 DTR 148 v. Mylan

S S GROUP P.LTD,GURGAON vs. ACIT, CIRCLE-4(1), GURGAON

In the result, both appeals of the assessee are partly allowed as above

ITA 7691/DEL/2018[2015-16]Status: DisposedITAT Delhi12 Mar 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraita No.7691/Del/2018, A.Y. 2015-16 Ita No.8950/Del/2019, A.Y. 2016-17 M/S. S S Group (P) Ltd. Assistant Commissioner Of C/O Rra Taxindia Income Tax, Circle-4(1) D-28, South Extension Part-1 Vs. Income Tax Office, New Delhi-110049 Hsiidc Building, Pan: Aapcs5288Q Udyog Vihar, Gurgaon (Appellant) (Respondent) Appellant By Shri Somil Agarwal, Advocate Shri Deepesh Garg, Advocate Respondent By Ms. Jaya Chaudhary, Cit Dr Date Of Hearing 18/12/2024 Date Of Pronouncement 12/03/2025 Order Per Avdhesh Kumar Mishra, Am Since Issues Involved In These Appeals Were Identical; Hence, These Cases Were Heard Together. Accordingly, These Appeals Are Being Disposed Off By This Common Order For The Sake Of Brevity.

Section 234ASection 32(1)Section 40A(3)Section 43(6)(c)

…P. Ltd. in the present cases. Thus, it was argued that the case of United Breweries Ltd. was distinguishable on facts as held in the cases of Keva Fragrances P. ltd.; ITA No. 334/Mum/2020 dated 02.08.2021 (Mum. ITAT), Mylan Laboratories Ltd. and Anr., (2020) 180 ITD 558 (Hyd. ITAT), Altimetrik India (P) Ltd. in IT(TP)A No. 2511/Bang./2019 dated 03.02.2022 (Bang. ITAT). 5. The Ld. CIT-DR, placing emphasis on various paras of the orders of lower authorities, argued the case vehemently and prayed for dismissal of these appeals. 6. We have heard both parties and have perused the material available on the record.…

PFIZER LTD,MUMBAI vs. DCIT - 14(2) (2), MUMBAI

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

ITA 2132/MUM/2018[2014-15]Status: DisposedITAT Mumbai22 Sept 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm M/S Pfizer Limited The Capital, 1802/1901, Acit-14(2)(2) Plot No.C-70, G-Block, 461, 4T H Floor, Aaykar Bhavan Bandra Kurla Complex, Vs. Mumbai-400 020 Bandra (East), Mumbai-400 051 (Appellant) (Respondent) Pan No. Aaacp3334M

For Appellant: Shri P.J. Pardiwala Sr. AdvocateFor Respondent: Shri Ajay Kumar Sharma, CIT

Section 32Section 35D

…ts:- i. M/s Toyo engineering India private limited ITA number 3279/M/2008 dated 13/10/2014 ii. Cosmos cooperative bank Ltd 64 SOT 90 iii. Shri Krishna drugs limited ITA number 198/Hyderabad/2011 iv. AP paper Mills Ltd 33 DTR 148 v. Mylan laboratories Ltd 180 ITD 558 vi. Arricent technologies Holdings Ltd ITA number 19/del/2013 vii. Urmin marketing private limited ITA number 1806/Ahmedabad /2019 viii. JX Nippon lubricants private limited 4985/Del/ 2019 ITA No.2108, 2132/Mum/2018 & CO 110/Mum/2019; A.Y. 2014-15 ix. classic strips private limited versus DCIT ITA number 2378/M/2017 x. ACIT versus Lafarge agg…

ACIT - 14(2) (2), MUMBAI vs. PFIZER LTD, MUMBAI

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

ITA 2108/MUM/2018[2014-15]Status: DisposedITAT Mumbai22 Sept 2023AY 2014-15

For Appellant: Shri P.J. Pardiwala Sr. AdvocateFor Respondent: Shri Ajay Kumar Sharma, CIT

Section 32Section 35D

M/S. AARIS GROUP INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1(1)(1), BANGALORE

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

ITA 177/BANG/2022[2017-18]Status: DisposedITAT Bangalore20 Jan 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 177/Bang/2022 (Assessment Year: 2017-18)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Praveen Karanth, CIT-DR

Section 144CSection 234BSection 92D

…022] 194 ITD 124 (Bangalore - Trib.); b) Decision of the Mumbai Bench of the ITAT in the case of Keva Fragrances Pvt. Ltd. v/s. DCIT [ITA No. 334/M/2020]; (c ) Decision of the Hyderabad Bench of the ITAT in the case of Mylan Laboratories Ltd. v/s. DCIT [2020] 180 ITD 558; and 6.9. The Ld.AR submitted that proviso to section 32 do not apply, as in the present facts it was not a case where the amalgamating company had goodwill as an asset. Goodwill arose in the hands of the assessee company for the first time on account of the merger. It was submitted that the entire proviso stipulates that the depreciation claimed…