Ranbaxy Laboratories Ltd. v. ACIT

68 Taxmann.com 322High Court2016#2114 most cited

What is Ranbaxy Laboratories Ltd. v. ACIT authority for?

When benchmarking export transactions, the Associated Enterprise (AE) can be considered the tested party if it possesses the least complex functional analysis. The Assessing Officer's acceptance of a methodology in prior years can also support its use.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Ranbaxy Laboratories Ltd. v. ACIT · section 10AA · transfer pricing · benchmarking · tested party · functional analysis · associated enterprise · TNMM

Sections most often in play

Section 10(34)Section 10AASection 115JBSection 143(3)Section 144C(3)Section 14ASection 2(24)(xviii)Section 32AC

Issues it is cited on

section 35transfer pricing adjustmenttnmmsection 80isundry creditorssection 32international transactionliable to taxrevenue expenditurecapital expendituresection 37(1)section 37

Judgments citing Ranbaxy Laboratories Ltd. v. ACIT

HCL TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08] HCL Technologies Limited, Asst. Commissioner of 806, Siddhartha 96, Income Tax, Central Circle-2, Nehru Place, New Delhi. Vs New Delhi. PAN- AAACH1645P Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv., Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., Shri Arpit Goyal, CA & Shri Shashvat Dhamija, Adv. Revenue by Shri G.C. Srivastava, Special Counsel (VC), Shri Kalrav Malhotra, Adv…

HCL TECHNOLOGIES LTD,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08] HCL Technologies Limited, Asst. Commissioner of 806, Siddhartha 96, Income Tax, Central Circle-2, Nehru Place, New Delhi. Vs New Delhi. PAN- AAACH1645P Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv., Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., Shri Arpit Goyal, CA & Shri Shashvat Dhamija, Adv. Revenue by Shri G.C. Srivastava, Special Counsel (VC), Shri Kalrav Malhotra, Adv…

DCIT, CIRCLE-3(4), MUMBAI, MUMBAI vs. GLENMARK PHARMACEUTICALS LIMITED, MUMBAI

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3991/MUM/2025[2016-17]Status: DisposedITAT Mumbai12 Mar 2026AY 2016-17

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Ms. Neena Jeph, CIT DR
Section 143(3)Section 35Section 41(1)Section 801C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 3971 and 3991/MUM/2025 Assessment Years: 2015-16 and 2016-17 Deputy Commissioner of Glenmark Pharmaceuticals Income Tax, Limited Circle-3(4), B/2, Mahalaxmi Chambers, Mumbai Vs. 22 Bhulabhai Desai Road, Mahalaxmi, Cumballa Hill S.O Mumbai - 400026 (PAN: AAACG2207L) (Appellant) (Respondent) Present for: Assessee : Shri Vijay Mehta, CA Revenue : Ms. Neena Jeph, CIT DR Date of Hearing : 15.12.2025 and 22.12.2025 Date of Pronouncement : 12.03.2026 O R D E R PER GIRISH AGRA…

DCIT, CIRCLE-3(4), MUMBAI, MUMBAI vs. GLENMARK PHARMACEUTICALS LIMITED, MUMBAI

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3971/MUM/2025[2015-16]Status: DisposedITAT Mumbai12 Mar 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Ms. Neena Jeph, CIT DR
Section 143(3)Section 35Section 41(1)Section 801C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 3971 and 3991/MUM/2025 Assessment Years: 2015-16 and 2016-17 Deputy Commissioner of Glenmark Pharmaceuticals Income Tax, Limited Circle-3(4), B/2, Mahalaxmi Chambers, Mumbai Vs. 22 Bhulabhai Desai Road, Mahalaxmi, Cumballa Hill S.O Mumbai - 400026 (PAN: AAACG2207L) (Appellant) (Respondent) Present for: Assessee : Shri Vijay Mehta, CA Revenue : Ms. Neena Jeph, CIT DR Date of Hearing : 15.12.2025 and 22.12.2025 Date of Pronouncement : 12.03.2026 O R D E R PER GIRISH AGRA…

SCHINDLER INDIA P.LTD,MUMBAI vs. DCIT RG 8(3), MUMBAI

In the result, impugned order is set-aside and appeal of the assessee is allowed

ITA 7493/MUM/2014[2005-06]Status: DisposedITAT Mumbai22 Sept 2023AY 2005-06

Bench: Shri Vikas Awasthy& Ms. Padmavathy.Sआअसं.7492 /मुं/2014 (िन.व. 2004-05) आअसं.7493 /मुं/2014 (िन.व. 2005-06) M/S. Schindler India P. Ltd. E-401, Delphi, Hiranandani Business Park, Powai, Mumbai – 400 076. Pan: Aaecs-1548-J ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner Of Income-Tax, Range – 8(3), Aaykar Bhavan, Mk Road, Mumbai – 400 020. ..... "ितवादी/Respondent Assessee By : Shri Yogesh Thar & Ms.Sakshi Dande Revenue By : Shri Pankaj Kumar सुनवाई की ितिथ/ Date Of Hearing : 06/07/2023 घोषणा की ितिथ/ Date Of Pronouncement : 22/09/2023 आदेश/Order Per Vikas Awasthy, Jm: These Two Appeals By The Assessee Are Directed Against The Order Of Commissioner Of Income Tax (Appeals)-15, Mumbai [In Short ‘ The Cit(A)’] For The Assessment Years 2004-05 & 2005-06, Respectively Confirming Penalty Levied U/S. 271(1)(C) Of The Income Tax Act, 1961 [ In Short ‘The Act’]. Both The Impugned Orders Are Of Even Date I.E. 10/09/2014. Since, The Facts

For Appellant: Shri Yogesh Thar &For Respondent: Shri Pankaj Kumar
Section 271(1)(c)

…आयकर अपीलीय अिधकरण मुंबई पीठ “जे ”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं सु"ी प"ावती.एस, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& MS. PADMAVATHY.S, ACCOUNTANT MEMBER आअसं.7492 /मुं/2014 (िन.व. 2004-05) आअसं.7493 /मुं/2014 (िन.व. 2005-06) M/s. Schindler India P. Ltd. E-401, Delphi, Hiranandani Business Park, Powai, Mumbai – 400 076. PAN: AAECS-1548-J ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner of Income-tax, Range – 8(3), Aaykar Bhavan, MK Road, Mumbai – 400 020. ..... "ितवादी/Respondent Assessee by : Shri Yogesh T…

SCHINDLER INDIA P.LTD,MUMBAI vs. DCIT RG 8(3), MUMBAI

In the result, impugned order is set-aside and appeal of the assessee is allowed

ITA 7492/MUM/2014[2004-05]Status: DisposedITAT Mumbai22 Sept 2023AY 2004-05

Bench: Shri Vikas Awasthy& Ms. Padmavathy.Sआअसं.7492 /मुं/2014 (िन.व. 2004-05) आअसं.7493 /मुं/2014 (िन.व. 2005-06) M/S. Schindler India P. Ltd. E-401, Delphi, Hiranandani Business Park, Powai, Mumbai – 400 076. Pan: Aaecs-1548-J ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner Of Income-Tax, Range – 8(3), Aaykar Bhavan, Mk Road, Mumbai – 400 020. ..... "ितवादी/Respondent Assessee By : Shri Yogesh Thar & Ms.Sakshi Dande Revenue By : Shri Pankaj Kumar सुनवाई की ितिथ/ Date Of Hearing : 06/07/2023 घोषणा की ितिथ/ Date Of Pronouncement : 22/09/2023 आदेश/Order Per Vikas Awasthy, Jm: These Two Appeals By The Assessee Are Directed Against The Order Of Commissioner Of Income Tax (Appeals)-15, Mumbai [In Short ‘ The Cit(A)’] For The Assessment Years 2004-05 & 2005-06, Respectively Confirming Penalty Levied U/S. 271(1)(C) Of The Income Tax Act, 1961 [ In Short ‘The Act’]. Both The Impugned Orders Are Of Even Date I.E. 10/09/2014. Since, The Facts

For Appellant: Shri Yogesh Thar &For Respondent: Shri Pankaj Kumar
Section 271(1)(c)

…आयकर अपीलीय अिधकरण मुंबई पीठ “जे ”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं सु"ी प"ावती.एस, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& MS. PADMAVATHY.S, ACCOUNTANT MEMBER आअसं.7492 /मुं/2014 (िन.व. 2004-05) आअसं.7493 /मुं/2014 (िन.व. 2005-06) M/s. Schindler India P. Ltd. E-401, Delphi, Hiranandani Business Park, Powai, Mumbai – 400 076. PAN: AAECS-1548-J ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner of Income-tax, Range – 8(3), Aaykar Bhavan, MK Road, Mumbai – 400 020. ..... "ितवादी/Respondent Assessee by : Shri Yogesh T…

GA INFRA PRIVATE LIMITED ,JAIPUR vs. PCIT, JAIPUR-2

In the result, appeal of the assessee is allowed

ITA 219/JPR/2023[2018-19]Status: DisposedITAT Jaipur14 Jun 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri Shailendra Sharma (CIT) a
Section 142(1)Section 143(2)Section 143(3)Section 263Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 219/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 GA Infra Private Limited cuke The Principal Commissioner of Vs. Plot No. 61, Keshav Nagar, Hawa Income Tax, Jaipur-2, Jaipur. Sadak, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECG 6222 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mani…

CURADEV PHARMA PVT. LTD.,NEW DELHI vs. ITO, WARD- 6(4), NEW DELHI

In the result, assessee’s appeal for AY 2014-15 is partly allowed

ITA 6200/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Dec 2022AY 2014-15
For Appellant: Shri Karanjot Singh, AdvocateFor Respondent: Shri Rajendra Jha, Sr. DR
Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.6200/Del./2018 (ASSESSMENT YEAR : 2014-15) ITA No.867/Del./2019 (ASSESSMENT YEAR : 2015-16) ITA No.1418/Del./2020 (ASSESSMENT YEAR : 2016-17) Curadev Pharma Pvt. Ltd., vs. ITO, Ward 6 (4), H-3/63, First Floor, Vikaspuri, New Delhi. New Delhi – 110 018. (PAN : AADCC8368D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Karanjot Singh, Advocate REVENUE BY : Shri Rajendra Jha, Sr. DR Date of Hearing : 09.11.2022 Date of Order : 15.12.2022 ORDER PER SHAMIM YAHYA, ACCO…

POPULATION SERVICES INTERNATIONAL,NEW DELHI vs. CIT(E), NEW DELHI

In the result, the appeal is allowed

ITA 433/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Nov 2022AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2016-17

Section 10Section 11Section 12ASection 2(15)Section 44ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2016-17 M/s. Population Services Vs. CIT (E), International, New Delhi C-445, Chittaranjan Park, New Delhi PAN :AAATP1217A (Appellant) (Respondent) Appellant by Sh. Ajay Vohra, Sr. Advocate and Sh. Neeraj Jain, Advocate Respondent by Sh. T. Kipgen, CIT (DR) Date of hearing 21.10.2022 Date of pronouncement 30.11.2022 ORDER PER SAKTIJIT DEY, JM: Captioned appeal has been filed by the assessee assailing the order dated 16.03.2021 passed by learned C…

ACIT, CIRCLE - 2(1), KOLKATA vs. M/S. ITC INFOTECH INDIA LTD., , KOLKATA

In the result, appeals of the revenue for both the assessment years are dismissed

ITA 1816/KOL/2019[2015-16]Status: DisposedITAT Kolkata18 Oct 2022AY 2015-16

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2014-15 & Assessment Year : 2015-16 Assistant Commissioner Of M/S. Itc Infotech India Income-Tax, Circle-2(1), Limited Vs. Kolkata. (Pan: Aaaci7376Q) Virginia House, 37, J. L. Nehru Road, Kolkata-700071. (Appellant) (Respondent) Present For: Appellant By : Shri Manish Kanojia, Cit, Dr Respondent By : Shri J. P. Khaitan, Sr. Counsel & Shri Bikash Chandra, Ar Date Of Hearing : 16.08.2022 Date Of Pronouncement : 18.10.2022

For Appellant: Shri Manish Kanojia, CIT, DRFor Respondent: Shri J. P. Khaitan, Sr. Counsel & Shri Bikash
Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ “C” कोलकाता, BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 & Assessment Year : 2015-16 Assistant Commissioner of M/s. ITC Infotech India Income-tax, Circle-2(1), Limited Vs. Kolkata. (PAN: AAACI7376Q) Virginia House, 37, J. L. Nehru Road, Kolkata-700071. (Appellant) (Respondent) Present for: Appellant by : Shri Manish Kanojia, CIT, DR Respondent by : Shri J. P. Khaitan, Sr. Counsel & Shri Bikash Chandra, AR Date of Hearing : 16.08.2022 Date of Pronouncement : 18.10.202…

ACIT, CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. ITC INFOTECH INDIA LTD., , KOLKATA

In the result, appeals of the revenue for both the assessment years are dismissed

ITA 1917/KOL/2018[2014-15]Status: DisposedITAT Kolkata18 Oct 2022AY 2014-15

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2014-15 & Assessment Year : 2015-16 Assistant Commissioner Of M/S. Itc Infotech India Income-Tax, Circle-2(1), Limited Vs. Kolkata. (Pan: Aaaci7376Q) Virginia House, 37, J. L. Nehru Road, Kolkata-700071. (Appellant) (Respondent) Present For: Appellant By : Shri Manish Kanojia, Cit, Dr Respondent By : Shri J. P. Khaitan, Sr. Counsel & Shri Bikash Chandra, Ar Date Of Hearing : 16.08.2022 Date Of Pronouncement : 18.10.2022

For Appellant: Shri Manish Kanojia, CIT, DRFor Respondent: Shri J. P. Khaitan, Sr. Counsel & Shri Bikash
Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ “C” कोलकाता, BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 & Assessment Year : 2015-16 Assistant Commissioner of M/s. ITC Infotech India Income-tax, Circle-2(1), Limited Vs. Kolkata. (PAN: AAACI7376Q) Virginia House, 37, J. L. Nehru Road, Kolkata-700071. (Appellant) (Respondent) Present for: Appellant by : Shri Manish Kanojia, CIT, DR Respondent by : Shri J. P. Khaitan, Sr. Counsel & Shri Bikash Chandra, AR Date of Hearing : 16.08.2022 Date of Pronouncement : 18.10.202…

INTERNATIONAL TRAVEL HOUSE LIMITED,NEW DELHI vs. ACIT CIRCLE-12(2), NEW DELHI

In the result, the appeal of the assessee is partly allowed for

ITA 8423/DEL/2019[2016-17]Status: DisposedITAT Delhi21 Sept 2022AY 2016-17

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2016-17]

Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [Assessment Year: 2016-17] International Travel House ACIT, Limited, Circle-12(2), T-2 Community Centre, Vs C.R. Building, Sheikh Sarai, Phase-1, ITO, I.P. Estate, New Delhi-110017 New Delhi-110002 PAN-AAACI0093G Assessee Revenue Assessee by Sh. Rohit Jain, Adv. Sh. Saurya Jain, CA, and Sh. Deepsh Jain, CA Revenue by Sh. Anuj Garg, Sr. DR Date of Hearing 08.09.2022 Date of Pronouncement 21.09.2022 ORDER PER SHAMIM YAHYA, AM, This appeal by the assessee is dir…

DCIT, CC-29, NEW DELHI vs. DHARAMPAL SATYALPAL LTD., NEW DELHI

ITA 1977/DEL/2020[2014-15]Status: DisposedITAT Delhi02 Sept 2022AY 2014-15

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.I.T.A. No. 1977/Del/2020 (A.Y 2014-15)

For Respondent: Shri Vivek Verma
Section 132Section 142Section 144C(4)Section 153ASection 80Section 801BSection 80I

…1 ITA Nos. 1977/Del/2020 DCIT Vs. Dharampal Satyapal Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘I’ NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1977/DEL/2020 (A.Y 2014-15) DCIT, Central Circle-29 Dharampal Satyapal Ltd. Room No. 318, 3rd Floor, E- Vs. 1711, S.P. Mukherjee Marg, 2, ARA Centre, New Delhi Jhandewalan Extension, PAN No. AAACD0132H New Delhi (APPELLANT) (RESPONDENT) Assessee by : Sh. R. S. Singhvi & Satyajeet Goel, CA Department by: Shri Vivek Verma, [CIT] – D.R.; Date of Hearing 05.07.2022 Date of Pronouncement 02.09.202…

DCIT, CC-29, NEW DELHI vs. DHARAMPAL SATYAPAL LTD., NEW DELHI

ITA 1976/DEL/2020[2013-14]Status: DisposedITAT Delhi02 Sept 2022AY 2013-14

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.I.T.A. No. 1976/Del/2020 (A.Y 2013-14)

For Respondent: Shri Vivek Verma
Section 144C(4)Section 80Section 801BSection 80I

…1 ITA Nos. 1976 & 1977/Del/2020 DCIT Vs. Dharampal Satyapal Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘I’ NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1976/DEL/2020 (A.Y 2013-14) DCIT, Central Circle- Dharampal Satyapal Ltd. 29Room No. 318, 3rd Floor, Vs. 1711, S.P. Mukherjee Marg, E-2, ARA Centre, New Delhi Jhandewalan Extension, PAN No. AAACD0132H New Delhi (APPELLANT) (RESPONDENT) Assessee by : Sh. R. S. Singhvi & Satyajeet Goel, CA Department by: Shri Vivek Verma, [CIT] – D.R.; Date of Hearing 05.07.2022 Date of Pronouncement 02.0…

NSL RENEWABLE POWER PRIVATE LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-16(1), HYDERABAD

In the result, appeal of the assessee is partly allowed in above terms

ITA 600/HYD/2019[2014-15]Status: DisposedITAT Hyderabad04 Jan 2022AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2014-15 Nsl Renewable Power Pvt. Vs. Asst. Commissioner Of Ltd., Hyderabad. Income-Tax, Circle – 16(1), Pan – Aabcn 6009L Hyderabad. (Appellant) (Respondent) Assessee By: Shri Aliasgar Rampurwala Revenue By: Shri Rajendra Kumar Date Of Hearing: 16/12/2021 Date Of Pronouncement: 04/01/2022

For Appellant: Shri Aliasgar RampurwalaFor Respondent: Shri Rajendra Kumar
Section 115JSection 143(3)Section 14ASection 263Section 56(2)(viia)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2014-15 NSL Renewable Power Pvt. Vs. Asst. Commissioner of Ltd., Hyderabad. Income-tax, Circle – 16(1), PAN – AABCN 6009L Hyderabad. (Appellant) (Respondent) Assessee by: Shri Aliasgar Rampurwala Revenue by: Shri Rajendra Kumar Date of hearing: 16/12/2021 Date of pronouncement: 04/01/2022 O R D E R PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed against CIT - 4, Hyderabad’s order dated…

CURADEV PHARMA PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 6(2), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 7187/DEL/2017[2013-14]Status: DisposedITAT Delhi01 Nov 2021AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Sh. S. Vasudevan, AdvFor Respondent: Sh. Ajay Kumar, Sr. DR
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 7187/Del/2017 : Asstt. Year : 2013-14 Curadev Pharma Pvt. Ltd., Vs ACIT, H-3/63, First Floor, Vikaspuri, Circle-6(2), New Delhi-110018 New Delhi (APPELLANT) (RESPONDENT) PAN No. AADCC8368D Assessee by : Sh. S. Vasudevan, Adv. Revenue by : Sh. Ajay Kumar, Sr. DR Date of Hearing: 04.08.2021 Date of Pronouncement: 01.11.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the o…

THE DCIT, CIRCLE-2(1)(2),, AHMEDABAD vs. MISSION PHARMA LOGISTICS (INDIA) PVT.LTD.,, AHMEDABAD

ITA 15/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad29 Oct 2021AY 2007-08

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Ajit Kumar Jain & Shri GunjanFor Respondent: Shri Mohd. Usman, CIT DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 15/Ahd/2019 (Assessment Year: 2007-08) Deputy Commissioner of Income- Vs. Mission Pharma Logistics tax, Circle-2(1)(2), (India) Pvt. Ltd. 302, 301, 3rd Floor, Zodiac Ahmedabad Square, Opp. Gurudwara, S. G. Highway, Bodakdev, Ahmedabad-380054 [PAN No. AACCM6133D] (Appellant) .. (Respondent) C.O. No. 155/Ahd/2019 (in ITA No. 15/Ahd/2019) (Assessment Year: 2007-08) Mission Pharma Logistics (India) Vs. Deputy Commissioner of Pvt…

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD vs. INTEGRATED CLEANROOM TECHNOLOGIES PRIVATE LIMITED , HYDERABAD

In the result, appeal of the Revenue is dismissed

ITA 428/HYD/2020[2017-18]Status: DisposedITAT Hyderabad17 Sept 2021AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2017-18 Dy. Commissioner Of Income Vs. M/S Integrated Cleanroom Tax, Circle 2(1) Technologies Pvt. Ltd. Hyderabad Hyderabad [Pan: Aabci0328R] (Appellant) (Respondent) Revenue By: Sri Kiran Katta, Dr Assessee By: Sri S. Rama Rao Date Of Hearing: 16/08/2021 Date Of Pronouncement: 17/09/2021

For Appellant: Sri S. Rama RaoFor Respondent: Sri Kiran Katta, DR
Section 143(3)Section 14ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2017-18 Dy. Commissioner of Income Vs. M/s Integrated Cleanroom Tax, Circle 2(1) Technologies Pvt. Ltd. Hyderabad Hyderabad [PAN: AABCI0328R] (Appellant) (Respondent) Revenue by: Sri Kiran Katta, DR Assessee by: Sri S. Rama Rao Date of hearing: 16/08/2021 Date of pronouncement: 17/09/2021 O R D E R PER L.P. SAHU, A.M.: This appeal is filed by the Revenue against the order passed by the CIT(A)-2, Hyderaba…

SUN PHARMACEUTICALS INDUSTRIES LTD. ( ERSTWHILE RANBAXY LABORATORIES LIMITED),BARODA vs. THE ACIT,CENT.CIRCLE-1, BARODA

ITA 702/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad08 Apr 2021AY 2011-12
For Appellant: Shri S.N. Soparkar, Sr. A.RFor Respondent: Shri Mohd Usman, CIT-D.R
Section 115JSection 143(2)Section 143(3)Section 144CSection 144C(5)Section 37(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member ITA No. 702 /Ahd/2016 Assessment Year 2011-12 M/s. Sun Pharmaceutical The ACIT, Industries Ltd.(Erstwhile Central Circle-1, Ranbaxy Laboratories Vs Baroda Ltd.), SPARC, Tandalja, (Respondent) Vadodara-20 PAN: AAACR0127N (Appellant) ITA No. 729 /Ahd/2016 Assessment Year 2011-12 The Dy.CIT, M/s. Sun Circle-2(1)(1), Pharmaceutical Baroda Vs Industries (Appellant) Ltd.(Erstwhile Ranbaxy Laboratories Ltd.), SPARC, Tandalja, Vadodara-…

M/S. DHARAMPAL SATYAPAL LTD.,DELHI vs. ACIT, NEW DELHI

ITA 1380/DEL/2017[2012-13]Status: DisposedITAT Delhi07 Oct 2020AY 2012-13

Bench: Shri Amit Shukla & Sh. Prashant Maharishi(Through Video Conferencing) Assessment Year: 2012-13 M/S. Dharampal Satyapal Ltd. Acit, 1711, S. P. Mukherjee Marg, Vs Central Circle – 29, Delhi-110006 New Delhi Pan No. Aaacd0132H (Appellant) (Respondent) Appellant By Sh. R. S. Singhavi, Ca Sh. Satyajeet Goel, Ca Respondent By Sh. Sanjay I. Bara, Cit Dr Date Of Hearing: 28/08/2020 Date Of Pronouncement: 07/10/2020 Order

Section 115JSection 143Section 144CSection 14ASection 14A(2)Section 36Section 43(5)(d)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Assessment Year: 2012-13 M/s. Dharampal Satyapal Ltd. ACIT, 1711, S. P. Mukherjee Marg, Vs Central Circle – 29, Delhi-110006 New Delhi PAN No. AAACD0132H (APPELLANT) (RESPONDENT) Appellant by Sh. R. S. Singhavi, CA Sh. Satyajeet Goel, CA Respondent by Sh. Sanjay I. Bara, CIT DR Date of hearing: 28/08/2020 Date of Pronouncement: 07/10/2020 ORDER PER PRASHANT MAHARISHI, AM: 1. This appeal is filed by M/s Dharmpal Satyapal & co, (The…

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