PCIT v. Zydus Wellness Ltd.

81 Taxmann.com 159High Court2017#5831 most cited

What is PCIT v. Zydus Wellness Ltd. authority for?

Trademark expenditure incurred to facilitate business operations is considered revenue expenditure, as it does not create an enduring benefit. Product registration expenditure is also revenue in nature as it enables the sale of products.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2026.

Also referred to as

PCIT v. Zydus Wellness Ltd · 81 Taxmann.com 159 · trademark expenditure · revenue expenditure · product registration · enduring benefit · commercial expediency · section 37

Sections most often in play

Section 143(3)Section 145Section 147Section 151Section 37Section 10(2)(xv)Section 10BSection 10C
Read the full judgment

Issues it is cited on

section 2(1)section 10(2)enduring benefitsection 10(34)royalty incomesection 21colourable devicecommercial expediencyrevenue expenditurecapital expendituremercantile system of accountinginterest u/s 234b

Judgments citing PCIT v. Zydus Wellness Ltd.

DCIT Central Circle 8 2 Mumbai, Mumbai vs. Abhinand Ventures Private Limited, Mumbai

Accordingly all these appeals of revenue are to be treated, as dismissed

ITA 2172/MUM/2025[2019-20]Status: DisposedITAT Mumbai28 Jan 2026AY 2019-20

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Vijay Mehta, & Shri NarendraFor Respondent: C. O. No. 110/Mum/2025 in I.T.A. No. 2170/Mum/2025
Section 143(3)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 2117/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 2118/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 2170/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 2171/Mum/2025 (Assessment Year: 2018-19) I.T.A. No. 2172/Mum/2025 (Assessment Year: 2019-20) DCIT, CC-8(2), Abhinand Ventures Private Ltd. Room No. 658, 6th Floor, (Earlier known as Balaji Trust), Aayakar Bhavan, M.K. Road, , Vs. 11, Essar House, KK Marg, Mumbai-400020. Mahalaxmi, Mumbai - 400034 PAN: A…

DCIT Central Circle 8 2 Mumbai, Mumbai vs. Abhinand Ventures Private Limited, Mumbai

Accordingly all these appeals of revenue are to be treated, as dismissed

ITA 2171/MUM/2025[2018-19]Status: DisposedITAT Mumbai28 Jan 2026AY 2018-19

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Vijay Mehta, & Shri NarendraFor Respondent: C. O. No. 110/Mum/2025 in I.T.A. No. 2170/Mum/2025
Section 143(3)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 2117/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 2118/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 2170/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 2171/Mum/2025 (Assessment Year: 2018-19) I.T.A. No. 2172/Mum/2025 (Assessment Year: 2019-20) DCIT, CC-8(2), Abhinand Ventures Private Ltd. Room No. 658, 6th Floor, (Earlier known as Balaji Trust), Aayakar Bhavan, M.K. Road, , Vs. 11, Essar House, KK Marg, Mumbai-400020. Mahalaxmi, Mumbai - 400034 PAN: A…

DCIT Central Circle 8 2 Mumbai, Mumbai vs. Abhinand Ventures Private Limited, Mumbai

Accordingly all these appeals of revenue are to be treated, as dismissed

ITA 2170/MUM/2025[2016-17]Status: DisposedITAT Mumbai28 Jan 2026AY 2016-17

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Vijay Mehta, & Shri NarendraFor Respondent: C. O. No. 110/Mum/2025 in I.T.A. No. 2170/Mum/2025
Section 143(3)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 2117/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 2118/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 2170/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 2171/Mum/2025 (Assessment Year: 2018-19) I.T.A. No. 2172/Mum/2025 (Assessment Year: 2019-20) DCIT, CC-8(2), Abhinand Ventures Private Ltd. Room No. 658, 6th Floor, (Earlier known as Balaji Trust), Aayakar Bhavan, M.K. Road, , Vs. 11, Essar House, KK Marg, Mumbai-400020. Mahalaxmi, Mumbai - 400034 PAN: A…

DCIT Central Circle 8 2 Mumbai, Mumbai vs. Abhinand Ventures Private Limited, Mumbai

Accordingly all these appeals of revenue are to be treated, as dismissed

ITA 2118/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Jan 2026AY 2015-16

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Vijay Mehta, & Shri NarendraFor Respondent: C. O. No. 110/Mum/2025 in I.T.A. No. 2170/Mum/2025
Section 143(3)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 2117/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 2118/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 2170/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 2171/Mum/2025 (Assessment Year: 2018-19) I.T.A. No. 2172/Mum/2025 (Assessment Year: 2019-20) DCIT, CC-8(2), Abhinand Ventures Private Ltd. Room No. 658, 6th Floor, (Earlier known as Balaji Trust), Aayakar Bhavan, M.K. Road, , Vs. 11, Essar House, KK Marg, Mumbai-400020. Mahalaxmi, Mumbai - 400034 PAN: A…

DCIT, Mumbai vs. Abhinand Ventures Private Limited, Mumbai

Accordingly all these appeals of revenue are to be treated, as dismissed

ITA 2117/MUM/2025[2014-15]Status: DisposedITAT Mumbai28 Jan 2026AY 2014-15

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Vijay Mehta, & Shri NarendraFor Respondent: C. O. No. 110/Mum/2025 in I.T.A. No. 2170/Mum/2025
Section 143(3)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 2117/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 2118/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 2170/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 2171/Mum/2025 (Assessment Year: 2018-19) I.T.A. No. 2172/Mum/2025 (Assessment Year: 2019-20) DCIT, CC-8(2), Abhinand Ventures Private Ltd. Room No. 658, 6th Floor, (Earlier known as Balaji Trust), Aayakar Bhavan, M.K. Road, , Vs. 11, Essar House, KK Marg, Mumbai-400020. Mahalaxmi, Mumbai - 400034 PAN: A…

D.C.I.T Cir - 10(1), Kolkata vs. M/S Eureka Forbs Ltd, Kolkata

The appeal is dismissed

ITA 2037/KOL/2019[2015-16]Status: DisposedITAT Kolkata12 Jan 2026AY 2015-16

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 14ASection 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C' BENCH, KOLKATA Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.: 1246, 1247, 1248 & 2037/KOL/2019 Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 D.C.I.T Cir-10(1), Kolkata Vs. M/s. Eureka Forbes Ltd. (Appellant) (Respondent) PAN: AAACE5767F Appearances: Department represented by Assessee represented by Date of concluding the hearing Date of pronouncing the order : Praveen Kishore, CIT (DR). : Dr. Samir Chakrborty, AR and Abhijit Biswash, AR. : 15-October-2025 : 12-January-2026 ORDER PER RAKESH MISHRA, ACCOUN…

D.C.I.T Cir - 10(1), Kolkata vs. M/S Eureka Forbs Ltd, Kolkata

The appeal is dismissed

ITA 1247/KOL/2019[2013-14]Status: DisposedITAT Kolkata12 Jan 2026AY 2013-14

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 14ASection 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C' BENCH, KOLKATA Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.: 1246, 1247, 1248 & 2037/KOL/2019 Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 D.C.I.T Cir-10(1), Kolkata Vs. M/s. Eureka Forbes Ltd. (Appellant) (Respondent) PAN: AAACE5767F Appearances: Department represented by Assessee represented by Date of concluding the hearing Date of pronouncing the order : Praveen Kishore, CIT (DR). : Dr. Samir Chakrborty, AR and Abhijit Biswash, AR. : 15-October-2025 : 12-January-2026 ORDER PER RAKESH MISHRA, ACCOUN…

Arvind Envisol Limited, Ahmedabad vs. The ACIT, Circle-1(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1001/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad11 Sept 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Dhrunal Bhatt, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 32Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1001/Ahd/2023 (Assessment Year: 2017-18) Arvind Envisol Limited, Vs. A.C.I.T Arvind mills Premises, Circle 1(1)(1), Naroda Road, Ahmedabad Ahmedabad-380025 [PAN No.AAGCA9687A] (Appellant) .. (Respondent) Appellant by : Shri Dhrunal Bhatt, A.R. Respondent by: Shri Ashok Kumar Suthar, Sr. DR 28.08.2024 Date of Hearing Date of Pronouncement 11.09.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the…

Sahajanand Laser Technology Ltd., Gandhinagar vs. The ITO, Ward-4(1)(1), Ahmedabad

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

ITA 1431/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad11 May 2022AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Ms. Arti Shah, A.RFor Respondent: Shri Purushottam Kumar, Sr. D.R
Section 10ASection 14ASection 271(1)(c)Section 36(1)(iii)Section 36(2)Section 40A(2)(b)

…ITA Nos.496/Ahd/2014 & 1431/Ahd/2017 Assessment Year: 2009-10 Page 1 of 12 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2009-10 Dy. Commissioner of Income Tax, vs. Sahajanand Laser Technology Circle-8, Ahmedabad. Limited, E-30, GIDC Electronic Estate, Sector-28, Gandhinagar – 382 028 [PAN – AAGCS 1983 B] Assessment Year: 2009-10 Sahajanand Laser Technology Ltd., vs. The Income Tax Officer, E-30, GIDC Electronic Estate, Ward – 4(1)(1), Ahmedabad…

The Dy. CIT, Circle-8, Ahmedabad vs. Sahajanand Laser Technology Limited, Gandhinagar

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

ITA 496/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad11 May 2022AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Ms. Arti Shah, A.RFor Respondent: Shri Purushottam Kumar, Sr. D.R
Section 10ASection 14ASection 271(1)(c)Section 36(1)(iii)Section 36(2)Section 40A(2)(b)

…ITA Nos.496/Ahd/2014 & 1431/Ahd/2017 Assessment Year: 2009-10 Page 1 of 12 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2009-10 Dy. Commissioner of Income Tax, vs. Sahajanand Laser Technology Circle-8, Ahmedabad. Limited, E-30, GIDC Electronic Estate, Sector-28, Gandhinagar – 382 028 [PAN – AAGCS 1983 B] Assessment Year: 2009-10 Sahajanand Laser Technology Ltd., vs. The Income Tax Officer, E-30, GIDC Electronic Estate, Ward – 4(1)(1), Ahmedabad…

Shree Rama Multi-Tech Ltd., Ahmedabad vs. The ACIT(OSD) Circle-8, Ahmedabad

In the result, appeal of the assessee is partly allowed

ITA 1345/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 143Section 143(3)Section 145ASection 147Section 148Section 43BSection 80I

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Shree Rama Multi Tech Ltd. 603, Shikhar DCIT Building, Circle-8, 1. 2000-01 Navrangpura, Ahmedabad Ahmedabad-380009 PAN:AAJCS1563N Shree Rama Multi Tech Ltd. 603, Shikhar DCIT(OSD), 2007-08 Building, 2. Circle-8, Navrangpura, Ahmedabad Ahmedabad-380009 PAN:AAJCS1563N Shree Rama Multi Tech Ltd. ACIT(OSD), ITA No. 603, Shikh…

Shree Rama Multi-Tech Ltd., Ahmedabad vs. The Dy.CIT., Crcle-8, Ahmedabad

In the result, appeal of the assessee is partly allowed

ITA 722/AHD/2014[2000-01]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2000-01

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 143Section 143(3)Section 145ASection 147Section 148Section 43BSection 80I

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Shree Rama Multi Tech Ltd. 603, Shikhar DCIT Building, Circle-8, 1. 2000-01 Navrangpura, Ahmedabad Ahmedabad-380009 PAN:AAJCS1563N Shree Rama Multi Tech Ltd. 603, Shikhar DCIT(OSD), 2007-08 Building, 2. Circle-8, Navrangpura, Ahmedabad Ahmedabad-380009 PAN:AAJCS1563N Shree Rama Multi Tech Ltd. ACIT(OSD), ITA No. 603, Shikh…

Deputy Commissioner of Income Tax, Circle- 1(1)(2), Bangalore vs. M/S. Bioplus Life Sciences Private Limited, Bangalore

In the result appeals filed by assessee stands allowed and appeals filed by revenue stands partly allowed for assessment years 2012-13 & 2013-14

ITA 1374/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 Dec 2021AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Bioplus Life The Deputy Sciences Pvt. Ltd., Commissioner Of No. 10/1A, 2012-13

Section 14ASection 234BSection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Bioplus Life The Deputy Sciences Pvt. Ltd., Commissioner of No. 10/1A, 2012-13 ITA Nos. 1373 & Income-tax, K.R.Puram, Hoodi & 1374/Bang/2019 Circle – 1(1)(2), Village, 2013-14 Bangalore Bangalore – 560 048. PAN: AACCB3621R The Assistant M/s. Bioplus Life Commissioner of ITA No. Sciences Pvt. Ltd., Income Tax, 2012-13 1254/Bang/2019 No. 10/1A, Circle – 2 (1)(1), K.R.Puram, Hoodi Bangalore. Village, The Income Tax ITA N…

Deputy Commissioner of Income Tax, Circle- 1(1)(2), Bangalore vs. M/S. Bioplus Life Sciences Private Limited, Bangalore

In the result appeals filed by assessee stands allowed and appeals filed by revenue stands partly allowed for assessment years 2012-13 & 2013-14

ITA 1373/BANG/2019[2012-13]Status: DisposedITAT Bangalore30 Dec 2021AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Bioplus Life The Deputy Sciences Pvt. Ltd., Commissioner Of No. 10/1A, 2012-13

Section 14ASection 234BSection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Bioplus Life The Deputy Sciences Pvt. Ltd., Commissioner of No. 10/1A, 2012-13 ITA Nos. 1373 & Income-tax, K.R.Puram, Hoodi & 1374/Bang/2019 Circle – 1(1)(2), Village, 2013-14 Bangalore Bangalore – 560 048. PAN: AACCB3621R The Assistant M/s. Bioplus Life Commissioner of ITA No. Sciences Pvt. Ltd., Income Tax, 2012-13 1254/Bang/2019 No. 10/1A, Circle – 2 (1)(1), K.R.Puram, Hoodi Bangalore. Village, The Income Tax ITA N…

M/S. Bioplus Life Sciences Private Limited, Bengaluru vs. The Income Tax Officer, Ward - 1(1)(1), Bengaluru

In the result appeals filed by assessee stands allowed and appeals filed by revenue stands partly allowed for assessment years 2012-13 & 2013-14

ITA 1255/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 Dec 2021AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Bioplus Life The Deputy Sciences Pvt. Ltd., Commissioner Of No. 10/1A, 2012-13

Section 14ASection 234BSection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Bioplus Life The Deputy Sciences Pvt. Ltd., Commissioner of No. 10/1A, 2012-13 ITA Nos. 1373 & Income-tax, K.R.Puram, Hoodi & 1374/Bang/2019 Circle – 1(1)(2), Village, 2013-14 Bangalore Bangalore – 560 048. PAN: AACCB3621R The Assistant M/s. Bioplus Life Commissioner of ITA No. Sciences Pvt. Ltd., Income Tax, 2012-13 1254/Bang/2019 No. 10/1A, Circle – 2 (1)(1), K.R.Puram, Hoodi Bangalore. Village, The Income Tax ITA N…

M/S. Bioplus Life Sciences Private Limited, Bengaluru vs. The Assistant Commissioner of Income Tax, Circle- 2(1)(1), Bengaluru

In the result appeals filed by assessee stands allowed and appeals filed by revenue stands partly allowed for assessment years 2012-13 & 2013-14

ITA 1254/BANG/2019[2012-13]Status: DisposedITAT Bangalore30 Dec 2021AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Bioplus Life The Deputy Sciences Pvt. Ltd., Commissioner Of No. 10/1A, 2012-13

Section 14ASection 234BSection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Bioplus Life The Deputy Sciences Pvt. Ltd., Commissioner of No. 10/1A, 2012-13 ITA Nos. 1373 & Income-tax, K.R.Puram, Hoodi & 1374/Bang/2019 Circle – 1(1)(2), Village, 2013-14 Bangalore Bangalore – 560 048. PAN: AACCB3621R The Assistant M/s. Bioplus Life Commissioner of ITA No. Sciences Pvt. Ltd., Income Tax, 2012-13 1254/Bang/2019 No. 10/1A, Circle – 2 (1)(1), K.R.Puram, Hoodi Bangalore. Village, The Income Tax ITA N…

The ITO, Ward-1(1)(2), Ahmedabad vs. M/S. Bajaj Herbals Pvt. Ltd., Ahmedabad

In the result, assessee’s appeal is allowed, and that of the Revenue is dismissed

ITA 2350/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad31 Jan 2020AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं.Ita Nos. 2277/Ahd/2015 "नधा"रणवष"/Asstt. Year: 2010-11 M/S. Bajaj Herbals Pvt. Ltd. Vs. Ito A-401, Samundra Complex, Ward-1(2), 3Rd Floor, Pratyakash- Nr. Hotel Classic Gold, Ellisbridge, Ahmedabad Kar-Bhavan, Ambawadi, Ahmedabad- 380015 Pan No. Aaa Cb6 654 J अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent)

For Appellant: Shri Tushar Hemani, & Shri PFor Respondent: Shri O.P. Sharma CIT DR& L.P
Section 115JSection 142(1)Section 143(2)Section 143(3)

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ ‘C’- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘C’ BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं.ITA Nos. 2277/Ahd/2015 "नधा"रणवष"/Asstt. Year: 2010-11 M/s. Bajaj Herbals Pvt. Ltd. Vs. ITO A-401, Samundra Complex, Ward-1(2), 3rd Floor, Pratyakash- Nr. Hotel Classic Gold, Ellisbridge, Ahmedabad Kar-Bhavan, Ambawadi, Ahmedabad- 380015 PAN No. AAA CB6 654 J अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) आयकरअपीलसं.ITA Nos. 2350/Ahd/2015 "नधा"रणवष"/Asstt. Years: 2010-11 ITO Vs. M/s. Bajaj Herbals Pvt. Ward-1(1)(2), Ltd…

M/S. Bajaj Herbals Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-1(2), Ahmedabad

In the result, assessee’s appeal is allowed, and that of the Revenue is dismissed

ITA 2277/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad31 Jan 2020AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं.Ita Nos. 2277/Ahd/2015 "नधा"रणवष"/Asstt. Year: 2010-11 M/S. Bajaj Herbals Pvt. Ltd. Vs. Ito A-401, Samundra Complex, Ward-1(2), 3Rd Floor, Pratyakash- Nr. Hotel Classic Gold, Ellisbridge, Ahmedabad Kar-Bhavan, Ambawadi, Ahmedabad- 380015 Pan No. Aaa Cb6 654 J अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent)

For Appellant: Shri Tushar Hemani, & Shri PFor Respondent: Shri O.P. Sharma CIT DR& L.P
Section 115JSection 142(1)Section 143(2)Section 143(3)

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ ‘C’- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘C’ BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं.ITA Nos. 2277/Ahd/2015 "नधा"रणवष"/Asstt. Year: 2010-11 M/s. Bajaj Herbals Pvt. Ltd. Vs. ITO A-401, Samundra Complex, Ward-1(2), 3rd Floor, Pratyakash- Nr. Hotel Classic Gold, Ellisbridge, Ahmedabad Kar-Bhavan, Ambawadi, Ahmedabad- 380015 PAN No. AAA CB6 654 J अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) आयकरअपीलसं.ITA Nos. 2350/Ahd/2015 "नधा"रणवष"/Asstt. Years: 2010-11 ITO Vs. M/s. Bajaj Herbals Pvt. Ward-1(1)(2), Ltd…

Addl CIT 2(3), Mumbai vs. Trent Ltd, Mumbai

In the result, appeal of the assessee is allowed

ITA 1727/MUM/2011[2006-07]Status: DisposedITAT Mumbai27 Aug 2018AY 2006-07

Bench: Shri C.N. Prasad & Shri Rajesh Kumarassessment Year: 2006-07

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri V. Justin, D.R
Section 14ASection 23(1)(a)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2006-07 M/s. Trent Ltd., Additional CIT, Bombay House, Range – 2(3), 2nd Floor, 24, Vs. Aayakar Bhavan, Homy Mody Street, Fort, Mumbai Mumbai – 400 001 PAN: AAACL 1838J (Appellant) (Respondent) Assessment Year: 2006-07 DCIT-2(3), M/s. Trent Ltd., R.No.555, Bombay House, 2nd Floor, 24, Aayakar Bhavan, Vs. Mumbai Homi Mody Street, Fort, Mumbai – 400 001 PAN: AAACL 1838J (Appellant) (Respondent) Present for: Assessee by : Shri Nitesh Joshi, A.R. Revenu…

Trent Ltd, Mumbai vs. ACIT 2(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 1163/MUM/2011[2006-07]Status: DisposedITAT Mumbai27 Aug 2018AY 2006-07

Bench: Shri C.N. Prasad & Shri Rajesh Kumarassessment Year: 2006-07

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri V. Justin, D.R
Section 14ASection 23(1)(a)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2006-07 M/s. Trent Ltd., Additional CIT, Bombay House, Range – 2(3), 2nd Floor, 24, Vs. Aayakar Bhavan, Homy Mody Street, Fort, Mumbai Mumbai – 400 001 PAN: AAACL 1838J (Appellant) (Respondent) Assessment Year: 2006-07 DCIT-2(3), M/s. Trent Ltd., R.No.555, Bombay House, 2nd Floor, 24, Aayakar Bhavan, Vs. Mumbai Homi Mody Street, Fort, Mumbai – 400 001 PAN: AAACL 1838J (Appellant) (Respondent) Present for: Assessee by : Shri Nitesh Joshi, A.R. Revenu…

PCIT v. Zydus Wellness Ltd. (81 Taxmann.com 159) — Cited in 20 Judgments | BharatTax