Pharmanza Herbal (P.) Ltd. v. DCIT

155 Taxmann.com 56Income Tax Appellate Tribunal2023#5969 most cited
19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 35(2AB)Section 143(3)Section 115JBSection 144BSection 143(1)Section 144CSection 14ASection 153(4)

Issues it is cited on

section 10(2a)weighted deductionsection 35(2ab)section 270a(2)section 59r&d expendituresection 43asection 35(1)section 155section 72corporate guaranteesection 288

Judgments citing Pharmanza Herbal (P.) Ltd. v. DCIT

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1), VADODARA, VADODARA vs. ALEMBIC PHARMACEUTICALS LIMITED, VADODARA

Appeal is dismissed

ITA 1675/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2020-21
Section 115JSection 143(3)Section 144BSection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos. : 1661 & 1662/Ahd/2024 and ITA Nos. : 1674 & 1675/Ahd/2024 Asst. Years: 2018-19 & 2020-21 Alembic Pharmaceuticals Deputy Commissioner Limited of Income Tax 5th Floor, Alembic Admin Vs Circle – 1(1)(1), Building, Alembic Road, Vadodara Vadodara, Gorva, Vadodara, Gujarat-390003 PAN: AAICA5591M Deputy Commissioner of Alembic Pharmaceuticals Income Tax Vs Limited Circle – 1(1)(1), 5th Floor, Alembic Admin Vadodara Building, Alembic Road, Vadodara, Gorva, Vadodara,…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1). VADODARA, VADODARA vs. ALEMBIC PHARMACEUTICALS LIMITED, VADODARA

Appeal is dismissed

ITA 1674/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2018-19
Section 115JSection 143(3)Section 144BSection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos. : 1661 & 1662/Ahd/2024 and ITA Nos. : 1674 & 1675/Ahd/2024 Asst. Years: 2018-19 & 2020-21 Alembic Pharmaceuticals Deputy Commissioner Limited of Income Tax 5th Floor, Alembic Admin Vs Circle – 1(1)(1), Building, Alembic Road, Vadodara Vadodara, Gorva, Vadodara, Gujarat-390003 PAN: AAICA5591M Deputy Commissioner of Alembic Pharmaceuticals Income Tax Vs Limited Circle – 1(1)(1), 5th Floor, Alembic Admin Vadodara Building, Alembic Road, Vadodara, Gorva, Vadodara,…

ALEMBIC PHARMACEUTICALS LIMITED ,VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), VADODARA

Appeal is dismissed

ITA 1662/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2020-21
Section 115JSection 143(3)Section 144BSection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos. : 1661 & 1662/Ahd/2024 and ITA Nos. : 1674 & 1675/Ahd/2024 Asst. Years: 2018-19 & 2020-21 Alembic Pharmaceuticals Deputy Commissioner Limited of Income Tax 5th Floor, Alembic Admin Vs Circle – 1(1)(1), Building, Alembic Road, Vadodara Vadodara, Gorva, Vadodara, Gujarat-390003 PAN: AAICA5591M Deputy Commissioner of Alembic Pharmaceuticals Income Tax Vs Limited Circle – 1(1)(1), 5th Floor, Alembic Admin Vadodara Building, Alembic Road, Vadodara, Gorva, Vadodara,…

ALEMBIC PHARMACEUTICALS LIMITED,VADODARA vs. THE DY. CIT, CIRCLE-1(1)(1), VADODARA

Appeal is dismissed

ITA 1661/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2018-19
Section 115JSection 143(3)Section 144BSection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos. : 1661 & 1662/Ahd/2024 and ITA Nos. : 1674 & 1675/Ahd/2024 Asst. Years: 2018-19 & 2020-21 Alembic Pharmaceuticals Deputy Commissioner Limited of Income Tax 5th Floor, Alembic Admin Vs Circle – 1(1)(1), Building, Alembic Road, Vadodara Vadodara, Gorva, Vadodara, Gujarat-390003 PAN: AAICA5591M Deputy Commissioner of Alembic Pharmaceuticals Income Tax Vs Limited Circle – 1(1)(1), 5th Floor, Alembic Admin Vadodara Building, Alembic Road, Vadodara, Gorva, Vadodara,…

ZYDUS LIFESCIENCES LTD.,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-2(1), AHMEDABAD

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

ITA 392/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2017-18

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Shri Mukesh Patel, Shri Ajit KumarFor Respondent: Shri Prathvi Raj Meena, CIT.DR
Section 153(4)Section 153CSection 35Section 35(1)(i)Section 35(1)(iv)Section 92CSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 392/Ahd/2023 (िनधा"रण वष" / Assessment Year : 2017-18) बनाम/ Zydus Lifesciences Ltd. Dy. Commissioner of 4th Floor, Zydus Corporate Income Tax Vs. Park, Scheme No.63, Survey Central Circle 2(1), No.536, Khoraj Ahmedabad (Gandhinagar), Nr. Vaishnodevi Circle, S. G. Highway, Ahmedabad, Gujarat – 382481 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACC6253G (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Mukesh Patel, Shri Ajit Kumar…

BIO MED PRIVATE LIMITED,GHAZIABAD vs. ADDL. CIT, SPECIAL RANGE, GHAZIABAD, GHAZIABAD

In the result, this appeal is partly allowed as above

ITA 3544/DEL/2023[2013-14]Status: DisposedITAT Delhi09 Apr 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraassessment Year: 2013-14

Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA,ACCOUNTANT MEMBER Assessment Year: 2013-14 Bio Med Private Limited Addl. Commissioner of C-96, Site-1, income Tax, Special Range, BS Road, Indl. Area, Vs. CGO Complex-2, Ghaziabad, Uttar Pradesh Ghaziabad, UP PAN: AABCB3477C (Appellant) (Respondent) Appellant by Sh. Ved Jain, Advocate Sh. Aman Garg, CA Respondent by Ms. Pratibha Meena, Sr.DR Date of Hearing 14/01/2025 Date of Pronouncement 09/04/2025 ORDER PER AVDHESH KUMAR MISHRA, AM The appeal for the Assessmen…

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LIMITED,, VADODARA

Appeal is dismissed

ITA 118/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2011-12

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER SN ITA No. AY Appellant Respondent Sun Pharmaceutical Deputy Commissioner of 2006-07 Industries Limited, ITA Nos. 109 to 112 Income-tax, 1-4 to SPARC, Tandalja, /Ahd/2020 Circle-2(1)(1)), 2009-10 Vadodara-400012 Vadodara PAN : AADCS 3124 K Sun Pharmaceutical Deputy Commissioner o…

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LIMITED,, VADODARA

Appeal is dismissed

ITA 117/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2006-07

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER SN ITA No. AY Appellant Respondent Sun Pharmaceutical Deputy Commissioner of 2006-07 Industries Limited, ITA Nos. 109 to 112 Income-tax, 1-4 to SPARC, Tandalja, /Ahd/2020 Circle-2(1)(1)), 2009-10 Vadodara-400012 Vadodara PAN : AADCS 3124 K Sun Pharmaceutical Deputy Commissioner o…

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LIMITED,, VADODARA

Appeal is dismissed

ITA 116/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2005-06

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER SN ITA No. AY Appellant Respondent Sun Pharmaceutical Deputy Commissioner of 2006-07 Industries Limited, ITA Nos. 109 to 112 Income-tax, 1-4 to SPARC, Tandalja, /Ahd/2020 Circle-2(1)(1)), 2009-10 Vadodara-400012 Vadodara PAN : AADCS 3124 K Sun Pharmaceutical Deputy Commissioner o…

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

Appeal is dismissed

ITA 113/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2011-12

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER SN ITA No. AY Appellant Respondent Sun Pharmaceutical Deputy Commissioner of 2006-07 Industries Limited, ITA Nos. 109 to 112 Income-tax, 1-4 to SPARC, Tandalja, /Ahd/2020 Circle-2(1)(1)), 2009-10 Vadodara-400012 Vadodara PAN : AADCS 3124 K Sun Pharmaceutical Deputy Commissioner o…

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

Appeal is dismissed

ITA 112/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2009-10

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER SN ITA No. AY Appellant Respondent Sun Pharmaceutical Deputy Commissioner of 2006-07 Industries Limited, ITA Nos. 109 to 112 Income-tax, 1-4 to SPARC, Tandalja, /Ahd/2020 Circle-2(1)(1)), 2009-10 Vadodara-400012 Vadodara PAN : AADCS 3124 K Sun Pharmaceutical Deputy Commissioner o…

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

Appeal is dismissed

ITA 111/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2008-09

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER SN ITA No. AY Appellant Respondent Sun Pharmaceutical Deputy Commissioner of 2006-07 Industries Limited, ITA Nos. 109 to 112 Income-tax, 1-4 to SPARC, Tandalja, /Ahd/2020 Circle-2(1)(1)), 2009-10 Vadodara-400012 Vadodara PAN : AADCS 3124 K Sun Pharmaceutical Deputy Commissioner o…

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

Appeal is dismissed

ITA 110/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2007-08

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER SN ITA No. AY Appellant Respondent Sun Pharmaceutical Deputy Commissioner of 2006-07 Industries Limited, ITA Nos. 109 to 112 Income-tax, 1-4 to SPARC, Tandalja, /Ahd/2020 Circle-2(1)(1)), 2009-10 Vadodara-400012 Vadodara PAN : AADCS 3124 K Sun Pharmaceutical Deputy Commissioner o…

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

Appeal is dismissed

ITA 109/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2006-07

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER SN ITA No. AY Appellant Respondent Sun Pharmaceutical Deputy Commissioner of 2006-07 Industries Limited, ITA Nos. 109 to 112 Income-tax, 1-4 to SPARC, Tandalja, /Ahd/2020 Circle-2(1)(1)), 2009-10 Vadodara-400012 Vadodara PAN : AADCS 3124 K Sun Pharmaceutical Deputy Commissioner o…

DEEPAK NOVOCHEM TECHNOLOGIES LTD,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(1), MUMBAI

In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are allowed partly for statistical purposes

ITA 2562/MUM/2023[2018-2019]Status: DisposedITAT Mumbai28 Nov 2023AY 2018-2019

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

For Appellant: Mr. H.P. MahajaniFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 2558 to 2562/MUM/2023 Assessment Years: 2014-15 to 2018-19 Deepak Novochem The ACIT, CC-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5th floor, Citi Point, Boat 656, 6th floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. PAN No. AACCD 5796 K Appellant Respondent Assessee by : Mr. H.P. Mahajani Revenue by : Mrs. Sanyogita Nagpal, CIT-DR : Date of Hearing 16/11/2023 Date of pronouncement : 28/11/2023 ORDER PER OM PRAKASH…

DEEPAK NOVOCHEM TECHNOLOGIES LTD,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(1), MUMBAI

In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are allowed partly for statistical purposes

ITA 2561/MUM/2023[2017-2018]Status: DisposedITAT Mumbai28 Nov 2023AY 2017-2018

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

For Appellant: Mr. H.P. MahajaniFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 2558 to 2562/MUM/2023 Assessment Years: 2014-15 to 2018-19 Deepak Novochem The ACIT, CC-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5th floor, Citi Point, Boat 656, 6th floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. PAN No. AACCD 5796 K Appellant Respondent Assessee by : Mr. H.P. Mahajani Revenue by : Mrs. Sanyogita Nagpal, CIT-DR : Date of Hearing 16/11/2023 Date of pronouncement : 28/11/2023 ORDER PER OM PRAKASH…

DEEPAK NOVOCHEM TECHNOLOGIES LTD,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(1), MUMBAI

In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are allowed partly for statistical purposes

ITA 2560/MUM/2023[2016-2017]Status: DisposedITAT Mumbai28 Nov 2023AY 2016-2017

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

For Appellant: Mr. H.P. MahajaniFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 2558 to 2562/MUM/2023 Assessment Years: 2014-15 to 2018-19 Deepak Novochem The ACIT, CC-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5th floor, Citi Point, Boat 656, 6th floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. PAN No. AACCD 5796 K Appellant Respondent Assessee by : Mr. H.P. Mahajani Revenue by : Mrs. Sanyogita Nagpal, CIT-DR : Date of Hearing 16/11/2023 Date of pronouncement : 28/11/2023 ORDER PER OM PRAKASH…

DEEPAK NOVOCHEM TECHNOLOGIES LTD,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX-CENTRAL CIRCLE-8(1), MUMBAI

In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are allowed partly for statistical purposes

ITA 2559/MUM/2023[2015-16]Status: DisposedITAT Mumbai28 Nov 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

For Appellant: Mr. H.P. MahajaniFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 2558 to 2562/MUM/2023 Assessment Years: 2014-15 to 2018-19 Deepak Novochem The ACIT, CC-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5th floor, Citi Point, Boat 656, 6th floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. PAN No. AACCD 5796 K Appellant Respondent Assessee by : Mr. H.P. Mahajani Revenue by : Mrs. Sanyogita Nagpal, CIT-DR : Date of Hearing 16/11/2023 Date of pronouncement : 28/11/2023 ORDER PER OM PRAKASH…

DEEPAK NOVOCHEM TECHNOLOGIES LTD,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-8(1), MUMBAI

In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are allowed partly for statistical purposes

ITA 2558/MUM/2023[2014-2015]Status: DisposedITAT Mumbai28 Nov 2023AY 2014-2015

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

For Appellant: Mr. H.P. MahajaniFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 2558 to 2562/MUM/2023 Assessment Years: 2014-15 to 2018-19 Deepak Novochem The ACIT, CC-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5th floor, Citi Point, Boat 656, 6th floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. PAN No. AACCD 5796 K Appellant Respondent Assessee by : Mr. H.P. Mahajani Revenue by : Mrs. Sanyogita Nagpal, CIT-DR : Date of Hearing 16/11/2023 Date of pronouncement : 28/11/2023 ORDER PER OM PRAKASH…

Pharmanza Herbal (P.) Ltd. v. DCIT (155 Taxmann.com 56) — Cited in 19 Judgments | BharatTax