Nirma Chemicals Works (P) Ltd., (2009) 182 Taxman 183 (Guj) and Nirma Industries Ltd. v. DCIT (155 Taxmann 330)

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, TIRUNELVELI vs. VVD AND SONS PRIVATE LIMITED, TUTICORIN

In the result, the appeal filed by the Revenue is dismissed

ITA 1792/CHNY/2024[2017-18]Status: DisposedITAT Chennai26 Nov 2024AY 2017-18

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1792/Chny/2024 निर्धारण वर्ष/Assessment Year: 2017-18 The Assistant Commissioner Of Income Tax, Circle - 1, Tirunelveli. (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By Vvd & Sons Private Vs. Limited, No.182, Palayamkottai Road, Tuticorin – 628 003. Pan: Aaacv 8438J (प्रत्यर्थी/Respondent) Shri Shiva Srinivas, Addl.Cit Shri S. Sridhar, Advocate सुनवाई की तारीख/Date Of Hearing : 21.11.2024 घोषणा की तारीख/Date Of Pronouncement : 26.11.2024 आदेश /O R Der Per S.R. Raghunatha: This Appeal Filed By The Revenue Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), Chennai 19, Dated 30.04.2024 & Pertains To

Section 4Section 801Section 801ASection 80I

…अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL `B' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1792/CHNY/2024 निर्धारण वर्ष/Assessment Year: 2017-18 The Assistant Commissioner of Income Tax, Circle - 1, Tirunelveli. (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant by प्रत्यर्थी की ओर से/Respondent by VVD and Sons Private Vs. Limited, No.182, Palayamkottai Road, Tuticorin – 628 003. PAN: AAACV 8438J (प्रत्यर्थी/Respondent) Shri Shi…

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, BARODA vs. M/S. SUN PHARMA LABORATORIES LTD.,, MUMBAI

In the result, the Department’s appeal is partly allowed

ITA 741/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2015-16

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 36(1)(va)Section 37(1)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Asst Year 2015-16 Sun Pharma Laboratories Ltd., The D.C.I.T, Plot No.201/B-1, Sun House, Circle-2(1(1), Western Express Highway, V Vadodara. Goregaon East, s Mumbai-400063. PAN: AACCS6163P (Appellant) (Respondent) Asst Year 2015-16 The D.C.I.T, Sun Pharma Laboratories Ltd., Circle-2(1(1), Plot No.201/B-1, Vadodara. Vs Sun House, Western Express Highway, Goregaon East, Mumbai-400063. PAN: AACCS6163P (Appellant) (Respondent) Assessee Represented: Shri SN Soparka…

SUN PHARMA LABORATORIES LTD.,,MUMBAI vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, BARODA

In the result, the Department’s appeal is partly allowed

ITA 712/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2015-16

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 36(1)(va)Section 37(1)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Asst Year 2015-16 Sun Pharma Laboratories Ltd., The D.C.I.T, Plot No.201/B-1, Sun House, Circle-2(1(1), Western Express Highway, V Vadodara. Goregaon East, s Mumbai-400063. PAN: AACCS6163P (Appellant) (Respondent) Asst Year 2015-16 The D.C.I.T, Sun Pharma Laboratories Ltd., Circle-2(1(1), Plot No.201/B-1, Vadodara. Vs Sun House, Western Express Highway, Goregaon East, Mumbai-400063. PAN: AACCS6163P (Appellant) (Respondent) Assessee Represented: Shri SN Soparka…