SRF Ltd. v. Union of India

143 Taxmann.com 332Reported decision#16801 most cited
5

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 1961Section 234DSection 35(1)(i)Section 35(2AB)Section 90Section 170Section 234ASection 234B

Issues it is cited on

scientific research expendituresection 35(1)(i)section 2(43)depreciation on softwaresection 170business transfer agreementr&d expendituresection 35(1)opening wdvsection 40(a)(ii)depreciation on goodwillweighted deduction

Judgments citing SRF Ltd. v. Union of India

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

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

ITA 293/BANG/2025[2020-21]Status: DisposedITAT Bangalore30 Jan 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Padamchand Kincha, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 250Section 254Section 37Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.290 to 294/Bang/2025 Assessment Year: 2017-18 - 2021-22 Edgeverve Systems Limited, Vs. The Asst. Commissioner of Plot No.44, Hosur Main Road, Income Tax, Electronic City, Circle – 2(2)(1), Bangalore – 560 100. Bangalore. PAN – AADCE 6300 K APPELLANT RESPONDENT Assessee by : Shri Padamchand Kincha, CA Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing : 11.12.2025 Date of Pronouncement : 30.01.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: T…

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

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

ITA 292/BANG/2025[2019-20]Status: DisposedITAT Bangalore30 Jan 2026AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Padamchand Kincha, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 250Section 254Section 37Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.290 to 294/Bang/2025 Assessment Year: 2017-18 - 2021-22 Edgeverve Systems Limited, Vs. The Asst. Commissioner of Plot No.44, Hosur Main Road, Income Tax, Electronic City, Circle – 2(2)(1), Bangalore – 560 100. Bangalore. PAN – AADCE 6300 K APPELLANT RESPONDENT Assessee by : Shri Padamchand Kincha, CA Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing : 11.12.2025 Date of Pronouncement : 30.01.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: T…

EDGEVERVE SYSTEMS LIMITED,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

ITA 291/BANG/2025[2018-19]Status: DisposedITAT Bangalore30 Jan 2026AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Padamchand Kincha, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 250Section 254Section 37Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.290 to 294/Bang/2025 Assessment Year: 2017-18 - 2021-22 Edgeverve Systems Limited, Plot No.44, Hosur Main Road, Electronic City, Bangalore - 560 100. PAN – AADCE 6300 K Vs. The Asst. Commissioner of Income Tax, Circle - 2(2)(1), Bangalore. APPELLANT RESPONDENT Assessee by : Shri Padamchand Kincha, CA Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing : 11.12.2025 Date of Pronouncement : 30.01.2026 ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER: These five a…

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

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

ITA 290/BANG/2025[2017-18]Status: DisposedITAT Bangalore30 Jan 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Padamchand Kincha, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 250Section 254Section 37Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.290 to 294/Bang/2025 Assessment Year: 2017-18 - 2021-22 Edgeverve Systems Limited, Vs. The Asst. Commissioner of Plot No.44, Hosur Main Road, Income Tax, Electronic City, Circle – 2(2)(1), Bangalore – 560 100. Bangalore. PAN – AADCE 6300 K APPELLANT RESPONDENT Assessee by : Shri Padamchand Kincha, CA Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing : 11.12.2025 Date of Pronouncement : 30.01.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: T…

CNH INDUSTRIAL (INDIA) PRIVATE LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRE CIRCLE 6(3) , MUMBAI

In the result appeal of the assessee is partly allowed

ITA 1890/MUM/2022[2018-19]Status: DisposedITAT Mumbai15 May 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Cnh Industrial (Ind) Pvt. Ltd Level04, Rectangle-1, D4 Acit, Central Circle 6(3) District Center, Commercial Mumbai Vs. Complex Saket, South Delhi, Delhi 110017 (Appellant) (Respondent) Pan No. Aaci3922Q

For Appellant: Shri. Ajit Jain, ARFor Respondent: Ms. Samruddhi Hande, DR
Section 234BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM CNH Industrial (Ind) Pvt. Ltd Level04, Rectangle-1, D4 ACIT, Central Circle 6(3) District Center, Commercial Mumbai Vs. Complex Saket, South Delhi, Delhi 110017 (Appellant) (Respondent) PAN No. AACI3922Q Assessee by : Shri. Ajit Jain, AR Revenue by : Ms. Samruddhi Hande, DR Date of hearing: 17.02.2023 Date of pronouncement : 15.05.2023 O R D E R PER PRASHANT MAHARISHI, AM: 1. This appeal is filed by the CNH Industrial Pvt. Ltd. (The assessee/appellant) for assessment year 2018- 19 against th…

SRF Ltd. v. Union of India (143 Taxmann.com 332) — Cited in 5 Judgments | BharatTax