Mylan Laboratories Ltd. v. DCIT Circle 16(2) Hyderabad Tri

113 Taxmann.com 6Reported decision2020#12068 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 143(3)Section 144B Section 144C(13)

Issues it is cited on

goodwill arising on amalgamation depreciation on goodwill section 32(1)intangible assets amalgamation section 32 capital expenditure prescribed transfer company india person

Judgments citing Mylan Laboratories Ltd. v. DCIT Circle 16(2) Hyderabad Tri

DCIT, CIRCLE 1(1)(1), AHMEDABAD, AHMEDABAD vs. AIA ENGINEERING LTD, AHMEDABAD

In the result, the appeal of the Revenue is dismissed, whereas, the\nappeal of the assessee stands allowed

ITA 565/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad01 Oct 2025AY 2014-15

For Appellant: \nShri Tushar Hemani, Sr. AdvocateFor Respondent: \nShri Alpesh Parmar, CIT-DR

Section 2(17)Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ \"ए\", अहमदाबाद ।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n\" A \" BENCH, AHMEDABAD\nश्री संजय गर्ग, न्यायिक सदस्य एवं\nअन्नपूर्ण गुप्ता, लेखा सदस्य के समक्ष ।\nBefore Shri Sanjay Garg, Judicial Member And\nAnnapurna Gupta, Accountant Member\n1. आयकर अपील सं/ITA No.565/Ahd/2025 – Asst.Year 2014-15\n2. आयकर अपील सं/ITA No.351/Ahd/2025 – Asst. Year 2014-15\n1. The DCIT\nCircle-1(1)(1)\nAhmedabad – 380 015\nबनाम /\nv/s.\n2. AIA Engineering Ltd.\n115, GVMM Estate\nOdhav Road, Odhav\nAhmedabad - 382 415\n1. AIA Engineering Ltd.\n115, GVMM Estate\nOdhav Road, Odhav…

AIA ENGINEERING LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the Revenue is dismissed, whereas, the\nappeal of the assessee stands allowed

ITA 351/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad01 Oct 2025AY 2014-15

For Appellant: \nShri Tushar Hemani, Sr. AdvocateFor Respondent: \nShri Alpesh Parmar, CIT-DR

Section 2(17)Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ \"ए\", अहमदाबाद ।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“ A ” BENCH, AHMEDABAD\nश्री संजय गर्ग, न्यायिक सदस्य एवं\nअन्नपूर्ण गुप्ता, लेखा सदस्य के समक्ष ।\nBefore Shri Sanjay Garg, Judicial Member And\nAnnapurna Gupta, Accountant Member\n1. आयकर अपील सं/ITA No.565/Ahd/2025 – Asst.Year 2014-15\n2. आयकर अपील सं/ITA No.351/Ahd/2025 – Asst. Year 2014-15\n1. The DCIT\nCircle-1(1)(1)\nAhmedabad – 380 015\nबनाम /\nv/s.\n2. AIA Engineering Ltd.\n115, GVMM Estate\nOdhav Road, Odhav\nAhmedabad - 382 415\nस्थायी लेखा सं./PAN: AABCA 2777 J\n(अपीलार्थी/ Appellant) (प्र…

ACIT CIRCLE 8(3)(1), MUMBAI, MUMBAI vs. GANJAM TRADING CO. PVT. LTD., MUMBAI

In the result, the appeal of the Revenue is dismissed and the Cross

ITA 458/MUM/2024[2018-19]Status: DisposedITAT Mumbai17 Dec 2024AY 2018-19

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan: A.Y. : 2018-19 C.O. No. 99/Mum/2024 : A.Y. : 2018-19 (Arising Out Of Ita No. 458/M/24)

For Appellant: Shri Madhur Agrawal, Advocate &For Respondent: Dr. Kishor Dhule, CIT-DR

Section 115JSection 14ASection 2Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “G” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER : A.Y. : 2018-19 C.O. No. 99/Mum/2024 : A.Y. : 2018-19 (Arising out of ITA No. 458/M/24) Asst. Commissioner of Income Tax, Vs. Vyoman India Pvt. Ltd., Circle-8(3)(1), (Successor to Ganjam Trading Co. Pvt. Ltd.,) Room No. 446, 4th Floor, 1, New Prakash Cinema, Aayakar Bhavan, M.K.Road, N.M. Joshi Marg, Mumbai. Lower Parel West, Mumbai. (Appellant) PAN : AAWCS1972Q (Respondent/Cross Objector) For Assessee : Shri Madhur Agrawal, Advocate & Shri Jay Bhansali, A…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “C” BENCH, BENGALURU Before Shri Chandra Poojari, Accountant Member and Smt. Beena Pillai, Judicial Member IT(TP)A No. 177/Bang/2022 (Assessment Year: 2017-18) M/s. Arris Group India Pvt. Ltd. Vs. DCIT, Circle - 1(1)(1) 33/1 3rd Floor, The Senate Bmtc Building Usloor Road, Usloor Kormangala Bangalore 560042 Bengaluru 560095 Bangalore 560100 PAN – AAECP2172M (Appellant) (Respondent) Assessee by: Shri Salil Kapoor, Advocate Revenue by: Shri Praveen Karanth, CIT-DR Date of hearing: 03.11.2022 Date of pronouncement: 20.01.2023 O R D E R Per: Beena Pillai, J.M. Prese…

M/S. TE CONNECTIVITY SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 300/BANG/2021[2016-17]Status: DisposedITAT Bangalore26 May 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.300/Bang/2021 Assessment Year : 2016-17

For Appellant: Shri Sriram Sheshadri & Ms. Amulya K., CAsFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.300/Bang/2021 Assessment year : 2016-17 TE Connectivity Services Vs. The Assessing Officer, India Private Ltd., National Faceless 59/2, 1st Floor, Gurudas Heritage, Assessment Centre, Block-b, 100 Feet Ring Road, Delhi. Banashankari 2nd Stage, Bangalore – 560 070. PAN: AAFCT 3474R APPELLANT RESPONDENT Appellant by : Shri Sriram Sheshadri & Ms. Amulya K., CAs Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 15.03.2022 Dat…

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

In the result appeal filed by the assessee stands allowed

ITA 2511/BANG/2019[2015-16]Status: DisposedITAT Bangalore03 Feb 2022AY 2015-16

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Shri Pradeep Kumar, CIT (DR)

Section 143(1)Section 143(3)Section 32(1)(ii)Section 43(1)Section 43(6)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 2511/Bang/2019 Assessment Year : 2015-16 M/s. Altimetrik India Pvt. Ltd., The Deputy SY. No. 7(P) & 93(P), Commissioner of Electronics City, Phase II, Income Tax, Industrial Area, Circle 1 (1) (1), Begur Hobli, Vs. Bangalore. Bangalore – 560 100. PAN: AABCE2733L APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, Advocate Revenue by : Shri Pradeep Kumar, CIT (DR) Date of Hearing : 08-12-2021 Date of Pronouncement : 03-02-2022 ORDER PER BEENA PILLAI, JUDICIA…

TROIKAA PHARMACEUTICLAS LIMITED,,AHMEDABAD vs. THE PR. CIT-3, AHMEDABAD

ITA 55/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad18 Nov 2021AY 2016-17

For Appellant: Shri Dhiren Shah &For Respondent: Shri Vinod Tanwani, CIT-D.R

Section 143(3)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member ITA Nos. 55 & 56/Ahd/2021 Assessment Year 2016-17 & 2017-2018 Troikaa Pharmaceuticals The PCIT, Ltd. Commerce House-1, Ahmedabad-3 Opp: Rajvansh Apartment, Vs (Respondent) Judges Bunglow Road, Ahmedabad PAN: AABCT6866H (Appellant) Revenue by: Shri Vinod Tanwani, CIT-D.R. Assessee by: Shri Dhiren Shah & Shri Nupur Shah, A.Rs. Date of hearing : 17-09-2021 Date of pronouncement : 17-11-2021 आदेश/ORDER PER : AMARJIT SINGH, ACCOUN…

C.M.GOPAL,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, HYDERABAD

In the result, appeal of the assessee is partly allowed

ITA 884/HYD/2019[2011-12]Status: DisposedITAT Hyderabad26 Apr 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahuassessment Year: 2011-12 C.M. Gopal, Hyderabad. Vs. Dy. Commissioner Of Income-Tax, Pan – Abvpc 2460L Central Circle – 2, Hyderabad. (Appellant) (Respondent) Assessee By: Shri P. Murali Mohana Rao Revenue By Shri Yvst Sai Date Of Hearing: 16/02/2021 Date Of Pronouncement: 26/04/2021

For Appellant: Shri P. Murali Mohana Rao

Section 132Section 142(1)Section 143(3)Section 145Section 44A

…ents, he relied on the following case law: 1. Shapoorji Pallonji Mistry, 144 ITR 891(SC) 2. Shapoorji Pallonji Mistry, 34 ITR 342 (Bom.) 3. Sardari Lal & Co, 251 ITR 864 (Del.) 4. CIT Vs. B.P. Sherfuddin, 881 & 1291 of 2009 (Ker.) 5. Mylan Laboratories Ltgd., 113 Taxmann.com 6 (ITAT-Hyd.) :- 16 -: Sri CM Gopgal, Hyd. 13.1 On perusal of the order of the CIT(A) as well as the order of AO, we find that the CIT(A) has only dealt the issues which have been borne out of the order of AO and, therefore, the arguments advanced by the ld. AR before us are hereby rejected. 14. In the result, appeal of the assessee is part…