Sri Biotech Laboratories India Ltd. v. ACIT 36 ITR (T) 88 (Hyd.)

187 ITD 538Income Tax Appellate Tribunal2021#19630 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2024.

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

Judgments citing Sri Biotech Laboratories India Ltd. v. ACIT 36 ITR (T) 88 (Hyd.)

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

…orm 3CL granting approval by prescribed authority in relation to quantification of weighted deduction under section 35(2AB) had no legal sanctity: Provimi Animal Nutrition India Pvt. Ltd [2021] 124 taxmann.com 73 (Bangalore - Trib.) DCIT v. STP Ltd.: [2021] 187 ITD 538 (Kolkata - Trib.) DCIT v. Force Motors: [2021] 91 ITR(T) 8 (Pune - Trib.) MAHLE Behr India (P.) Ltd. v. DCIT: [2021] 190 ITD 852 (Pune - Trib.) ACIT v. Crompton Greaves Ltd.: [2020] 181 ITD 40 (Mumbai - Trib.) M/s. Natural Remedies Pvt. Ltd. v. ACIT: ITA No.704/Bang/2020 (Bangalore - Trib.) M/s. Mahindra Electric Mobility Ltd. v. ACIT [ITA No.641…

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

…orm 3CL granting approval by prescribed authority in relation to quantification of weighted deduction under section 35(2AB) had no legal sanctity: Provimi Animal Nutrition India Pvt. Ltd [2021] 124 taxmann.com 73 (Bangalore - Trib.) DCIT v. STP Ltd.: [2021] 187 ITD 538 (Kolkata - Trib.) DCIT v. Force Motors: [2021] 91 ITR(T) 8 (Pune - Trib.) MAHLE Behr India (P.) Ltd. v. DCIT: [2021] 190 ITD 852 (Pune - Trib.) ACIT v. Crompton Greaves Ltd.: [2020] 181 ITD 40 (Mumbai - Trib.) M/s. Natural Remedies Pvt. Ltd. v. ACIT: ITA No.704/Bang/2020 (Bangalore - Trib.) M/s. Mahindra Electric Mobility Ltd. v. ACIT [ITA No.641…

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

…nied merely on the ground that prescribed authority has not submitted report in Form 3CL ix. Sun Pharmaceutical Industries Ltd. vs PCIT 162 ITD 484 (Ahd. Trib.) x. Sri Biotech Laboratories India Ltd. vs ACIT 36 ITR (T) 88 (Hyd.) xi. DCIT vs STP Ltd. [2021] 187 ITD 538 (Kolkata Trib.) e) Amendment in Rule 6(7A) of IT Rules, 1962 regarding quantification of weighted deduction under section 35(2AB) in Form 3CL applies prospectively w.e.f. 01.07.2016. xii. Provimi Animal Nutrition India Pvt. Ltd.[2021] 124 taxmann.com 73 (Bangalore Trib.) xiii. ACIT vs Crompton Greaves Ltd. [2020] 181 ITD 40 (Mumbai Trib.) xiv…

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

…nied merely on the ground that prescribed authority has not submitted report in Form 3CL ix. Sun Pharmaceutical Industries Ltd. vs PCIT 162 ITD 484 (Ahd. Trib.) x. Sri Biotech Laboratories India Ltd. vs ACIT 36 ITR (T) 88 (Hyd.) xi. DCIT vs STP Ltd. [2021] 187 ITD 538 (Kolkata Trib.) e) Amendment in Rule 6(7A) of IT Rules, 1962 regarding quantification of weighted deduction under section 35(2AB) in Form 3CL applies prospectively w.e.f. 01.07.2016. xii. Provimi Animal Nutrition India Pvt. Ltd.[2021] 124 taxmann.com 73 (Bangalore Trib.) xiii. ACIT vs Crompton Greaves Ltd. [2020] 181 ITD 40 (Mumbai Trib.) xiv…

Sri Biotech Laboratories India Ltd. v. ACIT 36 ITR (T) 88 (Hyd.) (187 ITD 538) — Cited in 4 Judgments | BharatTax