Provimi Animal Nutrition India Private Limited v. PCIT

124 Taxmann.com 73Income Tax Appellate Tribunal2021#6509 most cited

What is Provimi Animal Nutrition India Private Limited v. PCIT authority for?

The prescribed authority's failure to send intimation in Form 3CL does not disentitle an assessee from claiming deduction under section 35(2AB) of the Act. Amendments to Rule 6(7A) apply prospectively from July 1, 2016, meaning prior to this date, Form 3CL approval was not essential for the quantification of weighted deduction under section 35(2AB).

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Also referred to as

Provimi Animal Nutrition India Pvt. Ltd · section 35(2AB) · weighted deduction · scientific research expenditure · Form 3CL · prescribed authority · rule 6(7A) · amendment prospective · ITAT Bangalore

Sections most often in play

Section 1961Section 119(2)(b) of the Income-tax ActSection 139(5) of the Income-tax ActSection 1961: Section 119(2)(b)Section 1961: Section 139(5)Section 1961: Section 35(2AB)Section 1961: Section 37(1)Section 1962

Issues it is cited on

section 9(i)(vii)section 9(i)scientific research expendituresection 35(1)(i)weighted deductionsection 35(2ab)r&d expendituresection 35(1)section 35withholding taxdisallowance of interest expendituresection 9(1)(vii)

Judgments citing Provimi Animal Nutrition India Private Limited v. PCIT

Flamingo Pharmaceuticals Ltd, Sion Trombay Road Chembur vs. DCIT Circle-14(1)(2), Mumbai, Aaykar Bhavan, M.K. Road

In the result, the appeal of the assessee is allowed

ITA 4952/MUM/2025[2012-13]Status: DisposedITAT Mumbai17 Dec 2025AY 2012-13

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Ravindra Poojary,ARFor Respondent: Ms. Kavitha Kaushik, (Sr.DR)
Section 143(3)Section 35

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4952/MUM/2025 (A.Y. 2012-13) M/s Flamingo Pharmaceuticals v/s. Deputy Commissioner of Ltd. 7/1, Corporate Park, Sion Trombay Road, Chembur, Mumbai – 400 071, Maharashtra बनाम Income Tax, Circle 14(1)(2), Aaykar Bhavan, M.K. Road, Mumbai 400 020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACF4211B Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Ravindra Poojary,AR Respondent by : Ms. Kavitha Kaushik, (Sr.DR) Date of Hearing 30.10.202…

Crest Speciality Resins Private Limited, Kheda, Gujarat vs. Assistant Commissioner of Income Tax, Circle 1(1)(2), Ahmedabad (Now DCIT, Circle 1(1)(1), Ahmedabad), Gujarat

In the result, the appeal of the assessee is allowed for both the years under

ITA 1585/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad15 May 2025AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri B. P. Srivastava, Sr. D.R
Section 250Section 35Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1583&1585/Ahd/2024 (Assessment Years: 2015-16 & 2016-17) Crest Speciality Resins Pvt. Ltd., Survey No. 609, Village Kheda, Gujarat-378560 Vs. Assistant Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad (Now Deputy Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad [PAN No.AAACC6333R] (Appellant) (Respondent) Appellant by : Ms. Amrin Pathan, A.R Respondent by: Shri B. P. Srivastava, Sr. D.R. Date of Hearing 26.02.2025 Date of Pronouncement 15.05.…

Crest Speciality Resins Private Limited, Kheda, Gujarat vs. Deputy Commissioner of Income Tax, Circle 1(1)(2), Ahmedabad (Now DCIT, Circle 1(1)(1), Ahmedabad), Gujarat

In the result, the appeal of the assessee is allowed for both the years under consideration

ITA 1583/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad15 May 2025AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri B. P. Srivastava, Sr. D.R
Section 250Section 35Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1583&1585/Ahd/2024 (Assessment Years: 2015-16 & 2016-17) Crest Speciality Resins Pvt. Ltd., Vs. Assistant Commissioner of Survey No. 609, Village Kheda, Income Tax, Gujarat-378560 Circle-1(1)(2), Ahmedabad (Now Deputy Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad [PAN No.AAACC6333R] (Appellant) .. (Respondent) Appellant by : Ms. Amrin Pathan, A.R Respondent by: Shri B. P. Srivastava, Sr. D.R. 26.02.2025 Date of Hearing Date of Pronouncement 15.05…

The Dy.Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad vs. M/S. Cadila Pharmaceuticals Ltd., Ahmedabad

In the result, appeals of the Revenue are dismissed and that of the assessee are allowed for statistical purposes

ITA 76/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad17 Apr 2024AY 2009-10

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, and Shri Parin Shah, Ars
Section 250(6)Section 40Section 9(1)(vii)

…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 SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.51 and 52/Ahd/2020 Assessment Year : 2008-09 and 2009-10 Cadila Pharmaceuticals Ltd. Vs. ACIT, Cir.1(1)(2) 708, Corporate Campus Ahmedabad. Sarkhej Dholka Road, Bhat Ahmedabad 382 210. PAN : AAACC 6251 E ITA No.73 and 76/Ahd/2020 Assessment Year : 2008-09 and 2009-10 ACIT,…

The Dy.Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad vs. M/S. Cadila Pharmaceuticals Ltd., Ahmedabad

In the result, appeals of the Revenue are dismissed and that of the assessee are allowed for statistical purposes

ITA 73/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad17 Apr 2024AY 2008-09

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, and Shri Parin Shah, Ars
Section 250(6)Section 40Section 9(1)(vii)

…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 SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.51 and 52/Ahd/2020 Assessment Year : 2008-09 and 2009-10 Cadila Pharmaceuticals Ltd. Vs. ACIT, Cir.1(1)(2) 708, Corporate Campus Ahmedabad. Sarkhej Dholka Road, Bhat Ahmedabad 382 210. PAN : AAACC 6251 E ITA No.73 and 76/Ahd/2020 Assessment Year : 2008-09 and 2009-10 ACIT,…

Cadila Pharmaceuticals Ltd., Ahmedabad vs. The Asst. Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

In the result, appeals of the Revenue are dismissed and that of the assessee are allowed for statistical purposes

ITA 52/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad17 Apr 2024AY 2009-10

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, and Shri Parin Shah, Ars
Section 250(6)Section 40Section 9(1)(vii)

…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 SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.51 and 52/Ahd/2020 Assessment Year : 2008-09 and 2009-10 Cadila Pharmaceuticals Ltd. Vs. ACIT, Cir.1(1)(2) 708, Corporate Campus Ahmedabad. Sarkhej Dholka Road, Bhat Ahmedabad 382 210. PAN : AAACC 6251 E ITA No.73 and 76/Ahd/2020 Assessment Year : 2008-09 and 2009-10 ACIT,…

Cadila Pharmaceuticals Ltd., Ahmedabad vs. The Asst. Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

In the result, appeals of the Revenue are dismissed and that of the assessee are allowed for statistical purposes

ITA 51/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad17 Apr 2024AY 2008-09

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, and Shri Parin Shah, Ars
Section 250(6)Section 40Section 9(1)(vii)

…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 SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.51 and 52/Ahd/2020 Assessment Year : 2008-09 and 2009-10 Cadila Pharmaceuticals Ltd. Vs. ACIT, Cir.1(1)(2) 708, Corporate Campus Ahmedabad. Sarkhej Dholka Road, Bhat Ahmedabad 382 210. PAN : AAACC 6251 E ITA No.73 and 76/Ahd/2020 Assessment Year : 2008-09 and 2009-10 ACIT,…

DCIT, Circle-7(1), Delhi vs. Eicher Motors Limited, Delhi

ITA 3721/DEL/2023[2015-16]Status: DisposedITAT Delhi15 Mar 2024AY 2015-16

Bench: Shri Kul Bharat & Dr. B.R.R. Kumarassessment Year: 2015-16

Section 35

…1 ITA Nos. 3721 & 3525/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2015-16 DCIT, Circle-7(1), Vs Eicher Motors Limited, 3rd Floor, Select City Walk, New Delhi. A-3 district Centre, Saket, South Delhi-110017. PAN- AAACE3882D APPELLANT RESPONDENT AND Assessment Year: 2015-16 Eicher Motors Limited, Vs DCIT, Circle-7(1), 3rd Floor, Select City Walk, New Delhi. A-3 district Centre, Saket, South Delhi-110017. PAN- AAACE3882D APPELLANT RESPONDENT Assessee represented by Shri Ajay Vohra, Sr. A…

Eicher Motors Limited, New Delhi vs. DCIT Circle 7(1) New Delhi, New Delhi

ITA 3525/DEL/2023[2015-16]Status: DisposedITAT Delhi15 Mar 2024AY 2015-16

Bench: Shri Kul Bharat & Dr. B.R.R. Kumarassessment Year: 2015-16

Section 35

…1 ITA Nos. 3721 & 3525/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2015-16 DCIT, Circle-7(1), Vs Eicher Motors Limited, 3rd Floor, Select City Walk, New Delhi. A-3 district Centre, Saket, South Delhi-110017. PAN- AAACE3882D APPELLANT RESPONDENT AND Assessment Year: 2015-16 Eicher Motors Limited, Vs DCIT, Circle-7(1), 3rd Floor, Select City Walk, New Delhi. A-3 district Centre, Saket, South Delhi-110017. PAN- AAACE3882D APPELLANT RESPONDENT Assessee represented by Shri Ajay Vohra, Sr. A…

M/S. Bharat Electronics Limited, Bangalore vs. Assistant Commissioner of Income Tax, Large Payers Tax Unit, Circle-1, Bangalore

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

ITA 420/BANG/2023[2009-10]Status: DisposedITAT Bangalore20 Sept 2023AY 2009-10

Bench: Shri Chandra Poojari & Ms. Madhumita Royassessment Year : 2009-10 M/S. Bharat Electronics The Assistant Ltd., Commissioner Registered Office, Of Income Tax, Outer Ring Road, Ltu, Nagawara, Circle – 1, Bangalore – 560 045. Vs. Bangalore. Pan: Aaacb5985C Appellant Respondent Assessee By : Ms. Richa B, Ca & Shri Hemasundar P, Ca Revenue By : Dr. G. Manoj Kumar, Cit (Dr) Date Of Hearing : 12-09-2023 Date Of Pronouncement : 20-09-2023 Order Per Madhumita Roythe Instant Appeal Filed By The Assessee Is Directed Against The Order Dated 29.03.2023 Passed By The Nfac, Delhi Arising Out Of The Order Dated 28.03.2016 Passed By The Ld.Dcit, Large Tax Payers Unit, Circle – 1, Bangalore U/S. 143(3) R.W.S. 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For A.Y. 2009-10 Whereby & Whereunder The Addition Made In The Reassessment Proceeding U/S. 148 Of The Act For The A.Y. 2009-10 Has Been Confirmed.

For Appellant: Ms. Richa B, CA &For Respondent: Dr. G. Manoj Kumar, CIT
Section 142(1)Section 143(2)Section 143(3)Section 148Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year : 2009-10 M/s. Bharat Electronics The Assistant Ltd., Commissioner Registered Office, of Income Tax, Outer Ring Road, LTU, Nagawara, Circle – 1, Bangalore – 560 045. Vs. Bangalore. PAN: AAACB5985C APPELLANT RESPONDENT Assessee by : Ms. Richa B, CA & Shri Hemasundar P, CA Revenue by : Dr. G. Manoj Kumar, CIT (DR) Date of Hearing : 12-09-2023 Date of Pronouncement : 20-09-2023 ORDER PER MADHUMITA ROY, JUDICIAL MEMBER The instant appeal filed by the assessee…

M/S. Micro Labs Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Ltu, Bangalore

In the result, the appeal by the assessee is allowed

ITA 4/BANG/2014[2010-11]Status: DisposedITAT Bangalore04 Jan 2023AY 2010-11

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2010-11

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Smt. Nisha Padma, Addl. CIT(DR)(ITAT), Bengaluru
Section 115JSection 14ASection 35Section 35(2)(AB)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2010-11 M/s. Micro Labs Limited, Vs. The Assistant Commissioner 27, K.C.N. Towers, of Income Tax, LTU, Race Course Road, Bangalore. Bangalore. PAN: AABCM 2131N APPELLANT RESPONDENT Appellant by : Shri S. Parthasarathi, Advocate Respondent by : Smt. Nisha Padma, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 22.12.2022 Date of Pronouncement : 04.01.2023 O R D E R Per Padmavathy S., Accountant Member This appeal of the assessee arises out of the dir…

Fdc Limited, Mumbai vs. Naresh Kumar Balodia Pr -CIT -1, Mumbai

In the result, the order under Section 263 of the Act passed by the learned PCIT on 22ndMarch 2022 for A

ITA 742/MUM/2022[2016-17]Status: DisposedITAT Mumbai12 Oct 2022AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shrirahul Chaudhary, Jm Pr. Commissioner Of Fdc Limited Income Tax–I, Fdc Limited 142–148, Room No. 330, Fdc Limited 3Rd Floor, Aayakar Bhavan S.V. Road, Vs. Jogeshwari (West), Mk Road Mumbai 400102 Mumbai-400 020 (Respondent) (Appellant) Pan No.Aaacf0253H Assessee By : Shri K Shivaram & Shri Rahul Hakani, Ars Revenue By : Shri Manoj Kumar, Cit Dr Date Of Hearing: 20.07.2022 Date Of Pronouncement: 12.10.2022

For Appellant: Shri K Shivaram &For Respondent: Shri Manoj Kumar, CIT DR
Section 143(3)Section 144CSection 263Section 35Section 35(1)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRIRAHUL CHAUDHARY, JM Pr. Commissioner of FDC Limited Income Tax–I, FDC Limited 142–148, Room no. 330, FDC Limited 3rd Floor, Aayakar Bhavan S.V. road, Vs. Jogeshwari (West), MK Road Mumbai 400102 Mumbai-400 020 (Respondent) (Appellant) PAN No.AAACF0253H Assessee by : Shri K Shivaram & Shri Rahul Hakani, ARs Revenue by : Shri Manoj Kumar, CIT DR Date of hearing: 20.07.2022 Date of pronouncement: 12.10.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by assessee against Revisionary order passed by…

Cadila Healthcare Ltd., Ahmedabad vs. DCIT, Circle-1(1)(2), Ahmedabad

Appeal are dismissed as not pressed

ITA 17/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad14 Sept 2022AY 2014-15
For Appellant: Shri Mukesh Patel, A.R. &For Respondent: Shri Atul Pandey, Sr. D.R
Section 115JSection 143(3)Section 14ASection 234BSection 234CSection 271(1)(c)Section 32Section 35

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2014-15 Cadila Healthcare Ltd., DCIT, Zydus Tower, Opp. Iscon Circle-1(1)(2), Temple, Satellite Cross Vs Ahmedabad Road, Ahmedabad-15 (Respondent) PAN: AAACC6253G (Appellant) Assessee by: Shri Mukesh Patel, A.R. & Shri Jigar Patel, A.R. Revenue by: Shri Atul Pandey, Sr. D.R. Date of hearing : 21-06-2022 Date of pronouncement : 14-09-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against t…

Eicher Motors Ltd., New Delhi vs. Addl. CIT, Special Range- 3, New Delhi

In the result, both appeals of the assessee are partly allowed for statistical purposes

ITA 8739/DEL/2019[2014-15]Status: DisposedITAT Delhi29 Aug 2022AY 2014-15

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

Section 3Section 35Section 35I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA Nos.133 & 8739/DEL/2019 [Assessment Years: 2013-14 & 2014-15] Eicher Motors Limited, The Joint Commissioner of Income 3rd Floor, Select City Walk A-3 Tax, District Centre, Saket, Vs Special Range-3, New Delhi- Central Revenue Building New Delhi-110002 PAN-AAACE3882D Assessee Revenue Assessee by Sh. Ajay Vohra, Sr. Adv. And Ms. Manisha Sharma, Adv. Revenue by Sh. R.S. Yadav, Sr. DR Date of Hearing 22.08.2022 Date of Pronouncement .08.2022 ORDER PER SHAMI…

Eicher Motors Ltd., New Delhi vs. Addl. CIT, Special Range- 3, New Delhi

In the result, both appeals of the assessee are partly allowed for statistical purposes

ITA 133/DEL/2019[2013-14]Status: DisposedITAT Delhi29 Aug 2022AY 2013-14

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

Section 3Section 35Section 35I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA Nos.133 & 8739/DEL/2019 [Assessment Years: 2013-14 & 2014-15] Eicher Motors Limited, The Joint Commissioner of Income 3rd Floor, Select City Walk A-3 Tax, District Centre, Saket, Vs Special Range-3, New Delhi- Central Revenue Building New Delhi-110002 PAN-AAACE3882D Assessee Revenue Assessee by Sh. Ajay Vohra, Sr. Adv. And Ms. Manisha Sharma, Adv. Revenue by Sh. R.S. Yadav, Sr. DR Date of Hearing 22.08.2022 Date of Pronouncement .08.2022 ORDER PER SHAMI…

Wabco India Ltd, Chennai vs. ACIT, Corp Cir3(2), Chennai

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

ITA 542/CHNY/2019[2012-13]Status: DisposedITAT Chennai30 Mar 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri R. Venkatasubramanian, CAFor Respondent: Shri R.N. Siddhappaji, CIT
Section 143(3)Section 35

…ang/2019 dated 19.07.2019 (iv) ITAT, Bangalore Bench in the case of Mahindra Electric Mobility Limited vs. ACIT, in ITA No. 641/Bang/2017 dated 14.09.2018 (v) ITAT, Bangalore Bench in the case of Provimi Animal Nutrition India Private Limited vs. PCIT, [2021] 124 Taxmann.com 73 6. On the other hand, the ld.CIT-DR stated that when the issue is covered in assessee’s own case and wherein the decision of ITAT, Pune Bench in Cummins India Ltd, supra, Electronic Corporation Ltd., of ITAT Hyderabad Bench in ITA No.1106/Hyd/2011 and Tejas Networks Limited of Karnataka High Court, supra was considered and disallowance wa…

Wabco India Limited, Chennai vs. ACIT Corporate Circle 3(2), Chennai

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

ITA 1689/CHNY/2019[2016-17]Status: DisposedITAT Chennai30 Mar 2022AY 2016-17

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri R. Venkatasubramanian, CAFor Respondent: Shri R.N. Siddhappaji, CIT
Section 143(3)Section 35

…ang/2019 dated 19.07.2019 (iv) ITAT, Bangalore Bench in the case of Mahindra Electric Mobility Limited vs. ACIT, in ITA No. 641/Bang/2017 dated 14.09.2018 (v) ITAT, Bangalore Bench in the case of Provimi Animal Nutrition India Private Limited vs. PCIT, [2021] 124 Taxmann.com 73 6. On the other hand, the ld.CIT-DR stated that when the issue is covered in assessee’s own case and wherein the decision of ITAT, Pune Bench in Cummins India Ltd, supra, Electronic Corporation Ltd., of ITAT Hyderabad Bench in ITA No.1106/Hyd/2011 and Tejas Networks Limited of Karnataka High Court, supra was considered and disallowance wa…

Provimi Animal Nutrition India Private Limited v. PCIT (124 Taxmann.com 73) — Cited in 17 Judgments | BharatTax