PCIT v. Zydus Wellness Ltd.

113 Taxmann.com 154Supreme Court of India2020#16496 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 10AASection 135 (Companies Act)Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 14ASection 14A(2)

Judgments citing PCIT v. Zydus Wellness Ltd.

Invesco(India) Private Limited, Hyderabad vs. DCIT, Circle -2 (1), Hyderabad

In the result, appeal of the Assessee is partly allowed for statistical purposes

ITA 111/HYD/2022[2017-18]Status: DisposedITAT Hyderabad30 Jun 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, Sriram SeshadriFor Respondent: Shri B Bala Krishna, CIT-DR
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.111/Hyd./2022 Assessment Year 2017-2018 Invesco (India) Private The DCIT, Circle-2(1), Limited, vs. Hyderabad – 500 084 Hyderabad – 500 032. Telangana. PAN AACCH8216L (Appellant) (Respondent) For Assessee : CA, Sriram Seshadri For Revenue : Shri B Bala Krishna, CIT-DR Date of Hearing : 11.06.2025 Date of Pronouncement : 30.06.2025 ORDER PER MANJUNATHA G. : This appeal has been filed by the assessee against the Final Assessment Order dated 15.02.2022 passed…

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…

The DCIT, Circle-1, Bharuch vs. M/S. Gujarat Narmada Valley Fertilizers & Chemicals Ltd., Bharuch

In the result, this ground of appeal is also dismissed

ITA 432/SRT/2018[2012-13]Status: DisposedITAT Surat22 Aug 2022AY 2012-13

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.431/Srt/2018 (Ay 2007-08) & (Hearing In Virtual Court) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Bharuch, Fertilizers & Chemicals Vs Above Bank Of Baroda, Ltd. Station Road, Bharuch- P.O. Narmada Nagar, 320001 Dist. Bharuch-392015 Pan : Aaacg 8372 Q अपीलाथ"/Appellant ""यथ" /Respondent आ.अ.सं./Ita No.432/Srt/2018 & ""या"ेप/C.O. No.12/Srt/2021 [A/O Ita No.432/Srt/2018] (Ay 2012-13) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Fertilizers & Chemicals Ltd. Vs Bharuch, Above Bank Of P.O. Narmada Nagar, Dist. Baroda, Station Road, Bharuch-392015 Pan : Aaacg 8372 Q Bharuch-320001 अपीलाथ"/Appellant ""यथ" /Respondent/Co- Objector

Section 143(3)Section 254(1)

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.431/SRT/2018 (AY 2007-08) & (Hearing in Virtual Court) Deputy Commissioner of Gujarat Narmada Valley Income-tax, Circle-1 Bharuch, Fertilizers & Chemicals Vs Above Bank of Baroda, Ltd. Station Road, Bharuch- P.O. Narmada Nagar, 320001 Dist. Bharuch-392015 PAN : AAACG 8372 Q अपीलाथ"/Appellant ""यथ" /Respondent आ.अ.सं./ITA No.432/SRT/2018 & ""या"ेप/C.O. No.12/SRT/2021 [a/o ITA No.432/SRT/2018] (AY 2012-13) Deputy Commissione…

The DCIT, Circle-1, Bharuch vs. M/S. Gujarat Narmada Valley Fertilizers & Chemicals Ltd., Bharuch

In the result, this ground of appeal is also dismissed

ITA 431/SRT/2018[2007-08]Status: DisposedITAT Surat22 Aug 2022AY 2007-08

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.431/Srt/2018 (Ay 2007-08) & (Hearing In Virtual Court) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Bharuch, Fertilizers & Chemicals Vs Above Bank Of Baroda, Ltd. Station Road, Bharuch- P.O. Narmada Nagar, 320001 Dist. Bharuch-392015 Pan : Aaacg 8372 Q अपीलाथ"/Appellant ""यथ" /Respondent आ.अ.सं./Ita No.432/Srt/2018 & ""या"ेप/C.O. No.12/Srt/2021 [A/O Ita No.432/Srt/2018] (Ay 2012-13) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Fertilizers & Chemicals Ltd. Vs Bharuch, Above Bank Of P.O. Narmada Nagar, Dist. Baroda, Station Road, Bharuch-392015 Pan : Aaacg 8372 Q Bharuch-320001 अपीलाथ"/Appellant ""यथ" /Respondent/Co- Objector

Section 143(3)Section 254(1)

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.431/SRT/2018 (AY 2007-08) & (Hearing in Virtual Court) Deputy Commissioner of Gujarat Narmada Valley Income-tax, Circle-1 Bharuch, Fertilizers & Chemicals Vs Above Bank of Baroda, Ltd. Station Road, Bharuch- P.O. Narmada Nagar, 320001 Dist. Bharuch-392015 PAN : AAACG 8372 Q अपीलाथ"/Appellant ""यथ" /Respondent आ.अ.सं./ITA No.432/SRT/2018 & ""या"ेप/C.O. No.12/SRT/2021 [a/o ITA No.432/SRT/2018] (AY 2012-13) Deputy Commissione…

Avis Hospitals India Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-1(1), Hyderabad

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

ITA 1390/HYD/2019[2016-17]Status: DisposedITAT Hyderabad27 Jun 2022AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyassessment Year: 2016-17 M/S. Avis Hospitals India Vs. The Acit,Circle-1(1) Limited Hyderabad-500 029 8-3-598/A/5, Road No.10 Banjara Hills Hyderabad-500 033

For Appellant: Shri M.V.PrasadFor Respondent: Shri Rohit Mujumdar
Section 32Section 32(1)(ii)Section 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri K. Narasimha Chary, Judicial Member Assessment Year: 2016-17 M/s. AVIS Hospitals India Vs. The ACIT,Circle-1(1) Limited Hyderabad-500 029 8-3-598/A/5, Road No.10 Banjara Hills Hyderabad-500 033 PAN : AAICA9688H (Appellant) (Respondent) Assessee by: Shri M.V.Prasad Revenue by: Shri Rohit Mujumdar Date of hearing: 23.05.2022 Date of pronouncement: 27. 06.2022 O R D E R Per Shri Rama Kanta Panda, A.M. This appeal filed by the assessee is directed against the order dated 21.06.2019 of t…

PCIT v. Zydus Wellness Ltd. (113 Taxmann.com 154) — Cited in 5 Judgments | BharatTax