Mumbai) (v) Sri.B.Ravendran Pillai v. CIT

194 Taxmann 477High Court2010#9517 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 143(3)Section 14ASection 32(1)(ii)Section 36(1)(va)Section 37(1)

Issues it is cited on

depreciation on non-compete feenon-compete feemat creditsection 32(1)(ii)section 32(1)enduring benefitsection 36(1)(iii)section 32section 36(1)(va)revenue expenditurecapital expendituresection 37(1)

Judgments citing Mumbai) (v) Sri.B.Ravendran Pillai v. CIT

VIACOM 18, MEDIA PVT LTD ,MUMBAI vs. PCIT-8, MUMBAI

ITA 2591/MUM/2025[2019-20]Status: DisposedITAT Mumbai27 Nov 2025AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Madhur Agarwal/Ms. MokshaFor Respondent: Mr. Vivek Perampurna, CIT-DR
Section 143(3)Section 144BSection 263Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 2591/MUM/2025 Assessment Year: 2019-2020 Viacom 18 Media Pvt. Ltd., One Unity Centre, Tower 4, Sanapati Babat Marg, Prabhadevi, Mumbai-400013. PAN No. AAACM 9164 E Appellant Vs. Pr. CIT-8, Aayakar Bhavan, Maharshi Karve Road, Churchgate, Mumbai-400020. Respondent Assessee by : Mr. Madhur Agarwal/Ms. Moksha Mehta Revenue by : Mr. Vivek Perampurna, CIT-DR Date of Hearing Date of pronouncement : 15/09/2025 : 27/11/2025 ORDER PER OM PRAKASH KANT, AM T…

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS "JRG SECURITIES LTD"),KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

ITA 243/COCH/2023[2017-18]Status: DisposedITAT Cochin14 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Sandeep Singh Karhail, Judicial Member ITA No.239/Coch/2023 :Asst.Year 2011-2012 ITA No.240/Coch/2023 :Asst.Year 2012-2013 ITA No.241/Coch/2023 :Asst.Year 2013-2014 ITA No.242/Coch/2023 :Asst.Year 2014-2015 ITA No.243/Coch/2023 :Asst.Year 2017-20128 M/s.Inditrade Capital Limited The Assistant Commissioner (formerly known as JRG v. of Income-tax, Cir.1(2) Securities Limited) Kochi. / 2nd Floor, MES Building Income Tax Officer Kaloor S.O., Ernakulam-682 017. Corp.Ward (1(1) PAN : AAACJ7327G. Kochi. (Appel…

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

ITA 242/COCH/2023[2014-15]Status: DisposedITAT Cochin14 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Sandeep Singh Karhail, Judicial Member ITA No.239/Coch/2023 :Asst.Year 2011-2012 ITA No.240/Coch/2023 :Asst.Year 2012-2013 ITA No.241/Coch/2023 :Asst.Year 2013-2014 ITA No.242/Coch/2023 :Asst.Year 2014-2015 ITA No.243/Coch/2023 :Asst.Year 2017-20128 M/s.Inditrade Capital Limited The Assistant Commissioner (formerly known as JRG v. of Income-tax, Cir.1(2) Securities Limited) Kochi. / 2nd Floor, MES Building Income Tax Officer Kaloor S.O., Ernakulam-682 017. Corp.Ward (1(1) PAN : AAACJ7327G. Kochi. (Appel…

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

ITA 241/COCH/2023[2013-14]Status: DisposedITAT Cochin14 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Sandeep Singh Karhail, Judicial Member ITA No.239/Coch/2023 :Asst.Year 2011-2012 ITA No.240/Coch/2023 :Asst.Year 2012-2013 ITA No.241/Coch/2023 :Asst.Year 2013-2014 ITA No.242/Coch/2023 :Asst.Year 2014-2015 ITA No.243/Coch/2023 :Asst.Year 2017-20128 M/s.Inditrade Capital Limited The Assistant Commissioner (formerly known as JRG v. of Income-tax, Cir.1(2) Securities Limited) Kochi. / 2nd Floor, MES Building Income Tax Officer Kaloor S.O., Ernakulam-682 017. Corp.Ward (1(1) PAN : AAACJ7327G. Kochi. (Appel…

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

ITA 240/COCH/2023[2012-13]Status: DisposedITAT Cochin14 May 2025AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Sandeep Singh Karhail, Judicial Member ITA No.239/Coch/2023 :Asst.Year 2011-2012 ITA No.240/Coch/2023 :Asst.Year 2012-2013 ITA No.241/Coch/2023 :Asst.Year 2013-2014 ITA No.242/Coch/2023 :Asst.Year 2014-2015 ITA No.243/Coch/2023 :Asst.Year 2017-20128 M/s.Inditrade Capital Limited The Assistant Commissioner (formerly known as JRG v. of Income-tax, Cir.1(2) Securities Limited) Kochi. / 2nd Floor, MES Building Income Tax Officer Kaloor S.O., Ernakulam-682 017. Corp.Ward (1(1) PAN : AAACJ7327G. Kochi. (Appel…

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

ITA 239/COCH/2023[2011-12]Status: DisposedITAT Cochin14 May 2025AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Sandeep Singh Karhail, Judicial Member ITA No.239/Coch/2023 :Asst.Year 2011-2012 ITA No.240/Coch/2023 :Asst.Year 2012-2013 ITA No.241/Coch/2023 :Asst.Year 2013-2014 ITA No.242/Coch/2023 :Asst.Year 2014-2015 ITA No.243/Coch/2023 :Asst.Year 2017-20128 M/s.Inditrade Capital Limited The Assistant Commissioner (formerly known as JRG v. of Income-tax, Cir.1(2) Securities Limited) Kochi. / 2nd Floor, MES Building Income Tax Officer Kaloor S.O., Ernakulam-682 017. Corp.Ward (1(1) PAN : AAACJ7327G. Kochi. (Appel…

ASSISTANT COMMISSIONER OF INCOME TAX, INDORE vs. COMMANDER INDUSTRIES PRIVATE LIMITED, INDORE

ITA 24/IND/2024[2020-21]Status: DisposedITAT Indore25 Oct 2024AY 2020-21
Section 139(1)Section 142(1)Section 143(2)Section 32(1)Section 43(1)Section 43(6)(c)Section 47

…ITANo.24/Ind/2024 & CO No.12/Ind/2024 Commander Industries Private Ltd. ORDER PER VIJAY PAL RAO, JM : This appeal by revenue and CO by the Assessee are directed against the order dated 15.11.2023 of the Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi for A.Y.2020-21. The revenue has raised following grounds of appeal: “1.Whether on the bets and circumstances of the case, the (TRA) is correct in allowing the difference of book value and purchase consideration as goodwill which has neither been purchased nor generated but is merely accounting entry. 2. "Whether on the facts and ci…

ACIT (LTU), NEW DELHI vs. M/S HAVELLS INDIA LTD., NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 466/DEL/2011[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Havells India Ltd, Vs. DCIT, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi CR Building IP Estate, PAN: AAACH0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. DCIT, 1/7 Ram Kishore Road, LTU, NBCC Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, PAN: AAACH0351E New Delhi (Appellant) (Respondent) ACIT (LTU), Vs. Havells India Ltd, NBCC Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi PAN: AAACH…

M/S HAVELLS INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 6073/DEL/2010[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Havells India Ltd, Vs. DCIT, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi CR Building IP Estate, PAN: AAACH0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. DCIT, 1/7 Ram Kishore Road, LTU, NBCC Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, PAN: AAACH0351E New Delhi (Appellant) (Respondent) ACIT (LTU), Vs. Havells India Ltd, NBCC Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi PAN: AAACH…

M/S HAVELLS INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 6072/DEL/2010[2004-05]Status: DisposedITAT Delhi25 Aug 2020AY 2004-05

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Havells India Ltd, Vs. DCIT, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi CR Building IP Estate, PAN: AAACH0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. DCIT, 1/7 Ram Kishore Road, LTU, NBCC Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, PAN: AAACH0351E New Delhi (Appellant) (Respondent) ACIT (LTU), Vs. Havells India Ltd, NBCC Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi PAN: AAACH…

FIBRES & FABRICS INTERNATIONAL PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, both the appeals are allowed

ITA 918/BANG/2013[2008-09]Status: DisposedITAT Bangalore13 Jul 2016AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sunil Kumar Agarwala, Jt. CIT(DR)
Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.918 & 919/Bang/2013 Assessment years : 2008-09 & 2009-10 Fibres & Fabrics International Vs. The Deputy Commissioner of Pvt. Ltd., Income Tax, No21-E1, 2nd Phase, Circle 11(3), Peenya Industrial Area, Peenya, Bangalore. Bangalore – 560 058. PAN: AAACF 6841M APPELLANT RESPONDENT Appellant by : Shri Nageshwar Rao, Advocate Respondent by : Shri Sunil Kumar Agarwala, Jt. CIT(DR) Date of hearing : 20.04.2016 Date of Pronouncement : 13.07.2016 O R D E R Per Inturi R…

Mumbai) (v) Sri.B.Ravendran Pillai v. CIT (194 Taxmann 477) — Cited in 11 Judgments | BharatTax