Sanofi Pasteur Holding SA v. Department of Revenue, Ministry of Finance

30 Taxmann.com 222Reported decision2013#20502 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 143(1)Section 254(2)Section 32

Issues it is cited on

section 254(2)mistake apparent on recordmiscellaneous applicationsection 32regular assessmentsection 254section 143(1)section 25transfercompanyindiabusiness

Judgments citing Sanofi Pasteur Holding SA v. Department of Revenue, Ministry of Finance

JT. CIT (OSD)-3(3)(1), MUMBAI vs. M/S SANJANA CRYOGENICS STORAGE LTD., MUMBAI

In the result, appeals of the revenue are allowed

ITA 4769/MUM/2019[2016-17]Status: DisposedITAT Mumbai25 Mar 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Revenue byFor Respondent: Shri Dr. Kishor Dhule, CIT D/R & Shri Bhangepatil
Section 143(1)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 3632 & 3633/Mum/2018 Assessment Year: 2013-14 & 2014-15 Deputy Commissioner of M/s. Sanjana Cryogenics Income-tax – 3(3)(1), Mumbai Storages Ltd. Vs. 116, Bajaj Bhavan 11th Floor, Nariman Point Mumbai - 400021 [PAN: AADCS5093D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No. 4769/Mum/2019 Assessment Year: 2016-17 Jt. CIT (OSD)-3(3)(1), Mumbai M/s. Sanjana Cryogenics Storages Ltd. Vs. 116, Bajaj Bhavan…

DCIT 3(3)(1), MUMBAI vs. SANJANA CRYOGENICS STORAGE LTD., MUMBAI

In the result, appeals of the revenue are allowed

ITA 3633/MUM/2018[2014-15]Status: DisposedITAT Mumbai25 Mar 2025AY 2014-15

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Revenue byFor Respondent: Shri Dr. Kishor Dhule, CIT D/R & Shri Bhangepatil
Section 143(1)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 3632 & 3633/Mum/2018 Assessment Year: 2013-14 & 2014-15 Deputy Commissioner of M/s. Sanjana Cryogenics Income-tax – 3(3)(1), Mumbai Storages Ltd. Vs. 116, Bajaj Bhavan 11th Floor, Nariman Point Mumbai - 400021 [PAN: AADCS5093D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No. 4769/Mum/2019 Assessment Year: 2016-17 Jt. CIT (OSD)-3(3)(1), Mumbai M/s. Sanjana Cryogenics Storages Ltd. Vs. 116, Bajaj Bhavan…

DCIT - 3(3)(1), MUMBAI vs. SANJANA CRYOGENICS STORAGES LTD., MUMBAI

In the result, appeals of the revenue are allowed

ITA 3632/MUM/2018[2013-14]Status: DisposedITAT Mumbai25 Mar 2025AY 2013-14

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Revenue byFor Respondent: Shri Dr. Kishor Dhule, CIT D/R & Shri Bhangepatil
Section 143(1)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 3632 & 3633/Mum/2018 Assessment Year: 2013-14 & 2014-15 Deputy Commissioner of M/s. Sanjana Cryogenics Income-tax – 3(3)(1), Mumbai Storages Ltd. Vs. 116, Bajaj Bhavan 11th Floor, Nariman Point Mumbai - 400021 [PAN: AADCS5093D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No. 4769/Mum/2019 Assessment Year: 2016-17 Jt. CIT (OSD)-3(3)(1), Mumbai M/s. Sanjana Cryogenics Storages Ltd. Vs. 116, Bajaj Bhavan…

SOFINA S.A.,MUMBAI vs. ACIT (IT)-4(2)(2), MUMBAI

ITA 7241/MUM/2018[2015-16]Status: DisposedITAT Mumbai05 Mar 2020AY 2015-16

Bench: Shri Ravish Sood & Shri N.K. Pradhansofina S.A. The Asst. Commissioner Of Income Rue De L‟Industrie 31, Tax (International Taxation)-4(2)(2) B-1040, Brussels, Room No. 1624, 16Th Floor, Vs. Belgium Air India Building, Nariman Point, Mumbai 400021 Pan – Aakcs3013Q (Appellant) (Respondent) Appellant By: Shri Porus Kaka, Senior Advocate & Shri. Manish Kanth Respondent By: Shri G.N. Makwana, D.R

For Appellant: Shri Porus Kaka, Senior Advocate & Shri. ManishFor Respondent: Shri G.N. Makwana, D.R
Section 143(3)Section 253Section 9Section 9(1)Section 9(1)(i)

…P a g e | 1 ITA No.7241/Mum/2018 A.Y. 2015-16 Sofina S.A. The Asst. Commissioner Income Tax (I.T)-4(2)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “I” Bench, Mumbai Before Shri Ravish Sood, Judicial Member and Shri N.K. Pradhan, Accountant Member Sofina S.A. The Asst. Commissioner of Income Rue de L‟Industrie 31, Tax (International Taxation)-4(2)(2) B-1040, Brussels, Room No. 1624, 16th Floor, Vs. Belgium Air India Building, Nariman Point, Mumbai 400021 PAN – AAKCS3013Q (Appellant) (Respondent) Appellant by: Shri Porus Kaka, Senior Advocate & Shri. Manish Kanth Respondent by: Shri G.N. Makwana, D.R Date of Heari…