Siro Clinpharm (P.) Ltd. v. DCIT

177 TTJ 609Income Tax Appellate Tribunal2016#5902 most cited

What is Siro Clinpharm (P.) Ltd. v. DCIT authority for?

Amendments introduced with a retrospective effect, like the Explanation to section 92B, are applied prospectively if courts have held them to have a prospective effect. This principle is applied by analogy to amendments in section 115BBE.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

Siro Clinpharm Private Limited · Section 92B · Section 115BBE · retrospective effect · prospective effect · clarificatory amendment · A.Y. 2013-14 · KGK Enterprises · Rusabh Diamonds · Hiraco Jewellery · Gitanjali Exports Corporation Limited

Also reported as

49 Taxmann.com 62

Sections most often in play

Section 115BBESection 68Section 139Section 142(1)Section 143(3)Section 145ASection 250Section 269ST

Issues it is cited on

section 92f(v)section 2(9)section 69dsection 92b(1)section 64section 113section 92fclarificatory amendmentsection 92bsection 10bcorporate guaranteetested party

Judgments citing Siro Clinpharm (P.) Ltd. v. DCIT

Abhay Chordia, Jaipur vs. The ACIT, Jaipur

In the result the appeal filed by the assessee is allowed

ITA 1121/JPR/2025[2017-18]Status: DisposedITAT Jaipur12 Nov 2025AY 2017-18

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

For Appellant: Shri Dheeraj Borad, C.AFor Respondent: Shri Rajesh Ojha, Ld. CIT a
Section 143(1)Section 143(3)Section 250Section 68

…bhay Chordia, Jaipur. 8.1. Rishabh Diamonds (2016) 158 IPD 0564 (Mumbai) 8.2. HiracoJewellery (India) Pvt. Ltd., I.T.A. No.7297/Mum/2014 (Mumbai) 8.3. Gitanjali Exports Corporation Limited (2016) 178 TTJ 529 (Mumbai) 8.4. Shiv Clinphram Private Limited (2016) 177 TTJ 609 (Mumbai) 9. Hon'ble ITAT, Jaipur Bench, in the case of KGK Enterprises (2017) 88 taxmann.com 264 (Jaipur - Trib.) accepted the above proposition and held that Explanation to section 92B enhancing its scope to be applicable from A.Y. 2013-14 onwards. 10. It is submitted that when the assessee made cash sales, the amended provisions of section 115B…

Anatole Solutions Private Limited, Jaipur vs. ACIT Circle 2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1082/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Apr 2025AY 2017-18
For Appellant: Shri Ashok Kumar Gupta, AdvocateFor Respondent: Shri Manoj Kumar, JCIT-DR
Section 115BSection 234ASection 56(2)(viib)

…11. 1. Rusabh Diamonds (2016) 158 ITD 0564 (Mumbai) A. 11. 2. Hiraco Jewellery (India) Pvt. Ltd., I.T.A. No.7297/Mum/2014 (Mumbai) A. 11. 3. Gitanjali Exports Corporation Limited (2016) 178 TTJ 529 (Mumbai) A. 11. 4. Siro Clinpharm Private Limited (2016) 177 TTJ 609 (Mumbai) A. 12. Hon'ble ITAT, Jaipur Bench, in the case of KGK Enterprises [2017] 88 taxmann.com 264 (Jaipur Trib.) accepted the above proposition and held that Explanation to section 92B enhancing its scope to be applicable from A.Y. 2013-14 onwards. A. 13. It is submitted that when the assessee company received the share capital, the amended…

Mahesh Kumar Gupta, Jaipur vs. ACIT, Circle-4, Jaipur

In the result, appeal of the assessee is allowed

ITA 149/JPR/2022[2017-18]Status: DisposedITAT Jaipur23 Mar 2023AY 2017-18

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

For Appellant: Sh. Rajeev Sogani (C.A.) &For Respondent: Smt Runi Pal (Addl. CIT) a
Section 115BSection 142(1)Section 143(1)Section 143(2)Section 68

…effect:- 4.35.i Rusabh Diamonds (2016) 158 ITD 0564 (Mumbai) 4.35.ii Hiraco Jewellery (India) Pvt. Ltd., I.T.A. No.7297/Mum/2014 (Mumbai) 4.35.iii Gitanjali Exports Corporation Limited (2016) 178 TTJ 529 (Mumbai) 4.35.iv Siro Clinpharm Private Limited (2016) 177 TTJ 609 (Mumbai) 4.36. Hon’ble ITAT, Jaipur Bench, in the case of KGK Enterprises [2017] 88 taxmann.com 264 (Jaipur - Trib.) accepted the above proposition and held that Explanation to section 92B enhancing its scope to be applicable from A.Y. 2013-14 onwards. 4.37. It is submitted that when the assessee made cash sales, the amended provisions of secti…

Sandeep Sethi, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-1, Jaipur

In the result, both the appeals of the assessee are allowed

ITA 155/JPR/2022[2017-18]Status: DisposedITAT Jaipur08 Feb 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. Sanjay Dhariwal (CIT)
Section 115BSection 132(1)

…effect:- C.11.1. Rusabh Diamonds (2016) 158 ITD 0564 (Mumbai) C.11.2. Hiraco Jewellery (India) Pvt. Ltd., I.T.A. No.7297/Mum/2014 (Mumbai) C.11.3. Gitanjali Exports Corporation Limited (2016) 178 TTJ 529 (Mumbai) C.11.4. Siro Clinpharm Private Limited (2016) 177 TTJ 609 (Mumbai) C.12. Hon’ble ITAT, Jaipur Bench, in the case of KGK Enterprises [2017] 88 taxmann.com 264 (Jaipur - Trib.) accepted the above proposition and held that Explanation to section 92B enhancing its scope to be applicable from A.Y. 2013-14 onwards. C.13. It is submitted that when the assessee made surrender of his income, during the course o…

Rajiv Nigotiya, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-1, Jaipur

In the result, both the appeals of the assessee are allowed

ITA 154/JPR/2022[2017-18]Status: DisposedITAT Jaipur08 Feb 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. Sanjay Dhariwal (CIT)
Section 115BSection 132(1)

…effect:- C.11.1. Rusabh Diamonds (2016) 158 ITD 0564 (Mumbai) C.11.2. Hiraco Jewellery (India) Pvt. Ltd., I.T.A. No.7297/Mum/2014 (Mumbai) C.11.3. Gitanjali Exports Corporation Limited (2016) 178 TTJ 529 (Mumbai) C.11.4. Siro Clinpharm Private Limited (2016) 177 TTJ 609 (Mumbai) C.12. Hon’ble ITAT, Jaipur Bench, in the case of KGK Enterprises [2017] 88 taxmann.com 264 (Jaipur - Trib.) accepted the above proposition and held that Explanation to section 92B enhancing its scope to be applicable from A.Y. 2013-14 onwards. C.13. It is submitted that when the assessee made surrender of his income, during the course o…

Virgo Valves & Controls Ltd, Mumbai vs. DCIT 1(3), Mumbai

ITA 5617/MUM/2016[2009-10]Status: DisposedITAT Mumbai08 Mar 2022AY 2009-10
Section 143(3)Section 92C

…of Lords in Casell & Co (supra), higher wisdom of the Hon‟ble Courts above. As the things stand now, in the light of the above judicial development, the ratio of a series of decisions of this Tribunal, including in the cases of assesse‟s own case (reported as 177 TTJ 609), in the case of Micro Ink Ltd Vs ACIT [(2016) 157 ITD 132 (Ahd)] and Bharati Airtel Ltd Vs ACIT [(2014) 63 SOT 113 (Del)], holding that issuance of corporate guarantees does not constitute „international transaction‟ under section 92B does not hold good in law any longer. The fact that these words are of non- jurisdictional High Court, in view o…

Virgo Valves & Controls Ltd. (Now Virgo Valves & Controls Pvt. Ltd.), Mumbai vs. DCIT - 1(3), Mumbai

ITA 5337/MUM/2016[2008-09]Status: DisposedITAT Mumbai08 Mar 2022AY 2008-09
Section 143(3)Section 92C

…of Lords in Casell & Co (supra), higher wisdom of the Hon‟ble Courts above. As the things stand now, in the light of the above judicial development, the ratio of a series of decisions of this Tribunal, including in the cases of assesse‟s own case (reported as 177 TTJ 609), in the case of Micro Ink Ltd Vs ACIT [(2016) 157 ITD 132 (Ahd)] and Bharati Airtel Ltd Vs ACIT [(2014) 63 SOT 113 (Del)], holding that issuance of corporate guarantees does not constitute „international transaction‟ under section 92B does not hold good in law any longer. The fact that these words are of non- jurisdictional High Court, in view o…

Virgo Valves & Controls Ltd, Mumbai vs. DCIT 1(3), Mumbai

ITA 361/MUM/2015[2010-11]Status: DisposedITAT Mumbai08 Mar 2022AY 2010-11
Section 143(3)Section 92C

…of Lords in Casell & Co (supra), higher wisdom of the Hon‟ble Courts above. As the things stand now, in the light of the above judicial development, the ratio of a series of decisions of this Tribunal, including in the cases of assesse‟s own case (reported as 177 TTJ 609), in the case of Micro Ink Ltd Vs ACIT [(2016) 157 ITD 132 (Ahd)] and Bharati Airtel Ltd Vs ACIT [(2014) 63 SOT 113 (Del)], holding that issuance of corporate guarantees does not constitute „international transaction‟ under section 92B does not hold good in law any longer. The fact that these words are of non- jurisdictional High Court, in view o…

Virgo Valves & Controls Ltd, Mumbai vs. DCIT 1(3), Mumbai

ITA 3577/MUM/2014[2008-09]Status: DisposedITAT Mumbai08 Mar 2022AY 2008-09
Section 143(3)Section 92C

…of Lords in Casell & Co (supra), higher wisdom of the Hon‟ble Courts above. As the things stand now, in the light of the above judicial development, the ratio of a series of decisions of this Tribunal, including in the cases of assesse‟s own case (reported as 177 TTJ 609), in the case of Micro Ink Ltd Vs ACIT [(2016) 157 ITD 132 (Ahd)] and Bharati Airtel Ltd Vs ACIT [(2014) 63 SOT 113 (Del)], holding that issuance of corporate guarantees does not constitute „international transaction‟ under section 92B does not hold good in law any longer. The fact that these words are of non- jurisdictional High Court, in view o…

Siro Clinpharm P.Ltd, Mumbai vs. ITO RG 3(3)(2), Mumbai

In the result, the appeal is partly allowed in the terms indicated above

ITA 847/MUM/2016[2011-12]Status: DisposedITAT Mumbai09 Sept 2021AY 2011-12
For Appellant: Assessment year: 2011-12
Section 143(3)Section 92BSection 92C(3)

…of Lords in Casell & Co (supra), higher wisdom of the Hon’ble Courts above. As the things stand now, in the light of the above judicial development, the ratio of a series of decisions of this Tribunal, including in the cases of assesse’s own case (reported as 177 TTJ 609), in the case of Micro Ink Ltd Vs ACIT [(2016) 157 ITD 132 (Ahd)] and Bharati Airtel Ltd Vs ACIT [(2014) 63 SOT 113 (Del)], holding that issuance of corporate guarantees does not constitute ‘international transaction’ under section 92B does not hold good in law any longer. The fact that these words are of non-jurisdictional High Court, in view of…

Essar Investments Ltd, Mumbai vs. ACIT 6(2)(2), Mumbai

In the result, additional ground No

ITA 1942/MUM/2015[2010-11]Status: DisposedITAT Mumbai08 Jan 2021AY 2010-11

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2010-11

For Appellant: Shri Nishant Thakkar, A.RFor Respondent: Shri Sunil Deshpande, D.R
Section 143(3)Section 144C(13)Section 43BSection 92BSection 92C(2)

…by the erstwhile provisions as interpreted by Vijai Electricals (Supra) and Hill Country (supra). The following Tribunal decisions have held the amendment to section 92B is not applicable to years prior to A.Y. 2013- 14: a) Siro Clinpharm (P.) Ltd. vs. DCIT (177 TTJ 609) (Para 17 & 18 Pg. 489-490 of Paper book); b) Jindal Steel & Power Ltd vs. ACIT (106 taxmann.com 179) (Para 213- 217 Pg. 545- 547 of Paper book) In view of the above, it is submitted that since the amendment to section 92B is not applicable to the year under consideration, the transaction of subscription of shares is not an international transac…

Jubilant Biosys Ltd, Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 2760/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Nov 2018AY 2014-15

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘C’, NEW DELHI BEFORE SHRI NK SAINI, VICE PRESIDENT AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA No. 7302/Del/17 A.Y.: 2011-12 ITA No. 1822/Del/18 A.Y.: 2013-14 ITA No. 1823/Del/18 A.Y.: 2014-15 ITA No. 2759/Del/18 A.Y.: 2013-14 ITA No. 2760/Del/18 A.Y.: 2014-15 Jubilant Biosys Ltd. vs. Dy.CIT, Circle – 1 Plot No.1A, Sector 16A Noida, UP G.B.Nagar Noida, UP PAN: AAACJ9445P ITA 1824/Del/18 A.Y.:2012-13 ITA 1825/Del/18 A.Y.:2013-14 ITA 2757/Del/18 A.Y.: 2012-13 ITA 2758/Del/18 A.Y.:2013-14 Jubilant Chemsys Ltd. vs. Dy.CIT, Circle – 1 Plot No.1…

Jubilant Biosys Ltd, Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 2759/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Nov 2018AY 2013-14

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘C’, NEW DELHI BEFORE SHRI NK SAINI, VICE PRESIDENT AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA No. 7302/Del/17 A.Y.: 2011-12 ITA No. 1822/Del/18 A.Y.: 2013-14 ITA No. 1823/Del/18 A.Y.: 2014-15 ITA No. 2759/Del/18 A.Y.: 2013-14 ITA No. 2760/Del/18 A.Y.: 2014-15 Jubilant Biosys Ltd. vs. Dy.CIT, Circle – 1 Plot No.1A, Sector 16A Noida, UP G.B.Nagar Noida, UP PAN: AAACJ9445P ITA 1824/Del/18 A.Y.:2012-13 ITA 1825/Del/18 A.Y.:2013-14 ITA 2757/Del/18 A.Y.: 2012-13 ITA 2758/Del/18 A.Y.:2013-14 Jubilant Chemsys Ltd. vs. Dy.CIT, Circle – 1 Plot No.1…

Jubilant Chemsys Ltd., Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 2758/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Nov 2018AY 2013-14

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘C’, NEW DELHI BEFORE SHRI NK SAINI, VICE PRESIDENT AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA No. 7302/Del/17 A.Y.: 2011-12 ITA No. 1822/Del/18 A.Y.: 2013-14 ITA No. 1823/Del/18 A.Y.: 2014-15 ITA No. 2759/Del/18 A.Y.: 2013-14 ITA No. 2760/Del/18 A.Y.: 2014-15 Jubilant Biosys Ltd. vs. Dy.CIT, Circle – 1 Plot No.1A, Sector 16A Noida, UP G.B.Nagar Noida, UP PAN: AAACJ9445P ITA 1824/Del/18 A.Y.:2012-13 ITA 1825/Del/18 A.Y.:2013-14 ITA 2757/Del/18 A.Y.: 2012-13 ITA 2758/Del/18 A.Y.:2013-14 Jubilant Chemsys Ltd. vs. Dy.CIT, Circle – 1 Plot No.1…

Jubilant Chemsys Ltd., Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 2757/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Nov 2018AY 2012-13

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘C’, NEW DELHI BEFORE SHRI NK SAINI, VICE PRESIDENT AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA No. 7302/Del/17 A.Y.: 2011-12 ITA No. 1822/Del/18 A.Y.: 2013-14 ITA No. 1823/Del/18 A.Y.: 2014-15 ITA No. 2759/Del/18 A.Y.: 2013-14 ITA No. 2760/Del/18 A.Y.: 2014-15 Jubilant Biosys Ltd. vs. Dy.CIT, Circle – 1 Plot No.1A, Sector 16A Noida, UP G.B.Nagar Noida, UP PAN: AAACJ9445P ITA 1824/Del/18 A.Y.:2012-13 ITA 1825/Del/18 A.Y.:2013-14 ITA 2757/Del/18 A.Y.: 2012-13 ITA 2758/Del/18 A.Y.:2013-14 Jubilant Chemsys Ltd. vs. Dy.CIT, Circle – 1 Plot No.1…

Jubilant Chemsys Ltd., Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 1825/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Nov 2018AY 2013-14

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘C’, NEW DELHI BEFORE SHRI NK SAINI, VICE PRESIDENT AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA No. 7302/Del/17 A.Y.: 2011-12 ITA No. 1822/Del/18 A.Y.: 2013-14 ITA No. 1823/Del/18 A.Y.: 2014-15 ITA No. 2759/Del/18 A.Y.: 2013-14 ITA No. 2760/Del/18 A.Y.: 2014-15 Jubilant Biosys Ltd. vs. Dy.CIT, Circle – 1 Plot No.1A, Sector 16A Noida, UP G.B.Nagar Noida, UP PAN: AAACJ9445P ITA 1824/Del/18 A.Y.:2012-13 ITA 1825/Del/18 A.Y.:2013-14 ITA 2757/Del/18 A.Y.: 2012-13 ITA 2758/Del/18 A.Y.:2013-14 Jubilant Chemsys Ltd. vs. Dy.CIT, Circle – 1 Plot No.1…

Jubilant Chemsys Ltd., Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 1824/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Nov 2018AY 2012-13

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘C’, NEW DELHI BEFORE SHRI NK SAINI, VICE PRESIDENT AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA No. 7302/Del/17 A.Y.: 2011-12 ITA No. 1822/Del/18 A.Y.: 2013-14 ITA No. 1823/Del/18 A.Y.: 2014-15 ITA No. 2759/Del/18 A.Y.: 2013-14 ITA No. 2760/Del/18 A.Y.: 2014-15 Jubilant Biosys Ltd. vs. Dy.CIT, Circle – 1 Plot No.1A, Sector 16A Noida, UP G.B.Nagar Noida, UP PAN: AAACJ9445P ITA 1824/Del/18 A.Y.:2012-13 ITA 1825/Del/18 A.Y.:2013-14 ITA 2757/Del/18 A.Y.: 2012-13 ITA 2758/Del/18 A.Y.:2013-14 Jubilant Chemsys Ltd. vs. Dy.CIT, Circle – 1 Plot No.1…

Jubilant Biosys Ltd, Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 1823/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Nov 2018AY 2014-15

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘C’, NEW DELHI BEFORE SHRI NK SAINI, VICE PRESIDENT AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA No. 7302/Del/17 A.Y.: 2011-12 ITA No. 1822/Del/18 A.Y.: 2013-14 ITA No. 1823/Del/18 A.Y.: 2014-15 ITA No. 2759/Del/18 A.Y.: 2013-14 ITA No. 2760/Del/18 A.Y.: 2014-15 Jubilant Biosys Ltd. vs. Dy.CIT, Circle – 1 Plot No.1A, Sector 16A Noida, UP G.B.Nagar Noida, UP PAN: AAACJ9445P ITA 1824/Del/18 A.Y.:2012-13 ITA 1825/Del/18 A.Y.:2013-14 ITA 2757/Del/18 A.Y.: 2012-13 ITA 2758/Del/18 A.Y.:2013-14 Jubilant Chemsys Ltd. vs. Dy.CIT, Circle – 1 Plot No.1…

Jubilant Biosys Ltd, Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 1822/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Nov 2018AY 2013-14

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘C’, NEW DELHI BEFORE SHRI NK SAINI, VICE PRESIDENT AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA No. 7302/Del/17 A.Y.: 2011-12 ITA No. 1822/Del/18 A.Y.: 2013-14 ITA No. 1823/Del/18 A.Y.: 2014-15 ITA No. 2759/Del/18 A.Y.: 2013-14 ITA No. 2760/Del/18 A.Y.: 2014-15 Jubilant Biosys Ltd. vs. Dy.CIT, Circle – 1 Plot No.1A, Sector 16A Noida, UP G.B.Nagar Noida, UP PAN: AAACJ9445P ITA 1824/Del/18 A.Y.:2012-13 ITA 1825/Del/18 A.Y.:2013-14 ITA 2757/Del/18 A.Y.: 2012-13 ITA 2758/Del/18 A.Y.:2013-14 Jubilant Chemsys Ltd. vs. Dy.CIT, Circle – 1 Plot No.1…

Jubilant Biosys Ltd., Noida vs. JCIT, Range- 1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 7302/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Nov 2018AY 2011-12

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘C’, NEW DELHI BEFORE SHRI NK SAINI, VICE PRESIDENT AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA No. 7302/Del/17 A.Y.: 2011-12 ITA No. 1822/Del/18 A.Y.: 2013-14 ITA No. 1823/Del/18 A.Y.: 2014-15 ITA No. 2759/Del/18 A.Y.: 2013-14 ITA No. 2760/Del/18 A.Y.: 2014-15 Jubilant Biosys Ltd. vs. Dy.CIT, Circle – 1 Plot No.1A, Sector 16A Noida, UP G.B.Nagar Noida, UP PAN: AAACJ9445P ITA 1824/Del/18 A.Y.:2012-13 ITA 1825/Del/18 A.Y.:2013-14 ITA 2757/Del/18 A.Y.: 2012-13 ITA 2758/Del/18 A.Y.:2013-14 Jubilant Chemsys Ltd. vs. Dy.CIT, Circle – 1 Plot No.1…

Siro Clinpharm (P.) Ltd. v. DCIT (177 TTJ 609) — Cited in 20 Judgments | BharatTax