Trib.); & 2. Shivganga Drillers (P) Ltd. v. CPC, Income-tax, Bangalore

139 Taxmann.com 538Reported decision2022#16700 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(1)Section 154Section 115JBSection 143(2)Section 143(3)Section 250Section 36(1)(va)Section 246A

Issues it is cited on

section 4(1)business transfer agreementsection 2(45)depreciation on goodwillslump salerectification u/s 154right to receivemistake apparent from recordsection 32(1)intangible assetssection 246abook profits

Judgments citing Trib.); & 2. Shivganga Drillers (P) Ltd. v. CPC, Income-tax, Bangalore

Gilbarco Veeder Root India Pvt. Ltd., Coimbatore vs. ACIT, Corporate Circle-1, Coimbatore

In the result, both the appeals filed by the assessee for the A

ITA 286/CHNY/2025[2019-20]Status: DisposedITAT Chennai26 May 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos.283, 284, 285 & 286/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15, 2018-19 & 2019-20)

For Appellant: Shri S.P. Chidambaram, AdvocateFor Respondent: Ms. Anitha, Addl. CIT
Section 32

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ,‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी एस .आर .रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.283, 284, 285 & 286/CHNY/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15, 2018-19 & 2019-20) Gilbarco Veeder Root India The Asst. Commissioner of Pvt. Ltd., vs. Income Tax, SF No.627/2, 628/2, Corporate Circle 1, W4, PDP Campus, Coimbatore Eachanari Chettipalayam Road, Coimbatore South, Coimbatore Industrial Estate S.O. Coimbatore – 64…

Gilbarco Veeder Root India Pvt. Ltd., Coimbatore vs. ACIT, Corporate Circle-1, Coimbatore

In the result, both the appeals filed by the assessee for the A

ITA 285/CHNY/2025[2018-19]Status: DisposedITAT Chennai26 May 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos.283, 284, 285 & 286/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15, 2018-19 & 2019-20)

For Appellant: Shri S.P. Chidambaram, AdvocateFor Respondent: Ms. Anitha, Addl. CIT
Section 32

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ,‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी एस .आर .रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.283, 284, 285 & 286/CHNY/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15, 2018-19 & 2019-20) Gilbarco Veeder Root India The Asst. Commissioner of Pvt. Ltd., vs. Income Tax, SF No.627/2, 628/2, Corporate Circle 1, W4, PDP Campus, Coimbatore Eachanari Chettipalayam Road, Coimbatore South, Coimbatore Industrial Estate S.O. Coimbatore – 64…

Gilbarco Veeder Root India Pvt. Ltd., Coimbatore vs. ACIT, Corporate Circle-1, Coimbatore

In the result, both the appeals filed by the assessee for the A

ITA 284/CHNY/2025[2014-15]Status: DisposedITAT Chennai26 May 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos.283, 284, 285 & 286/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15, 2018-19 & 2019-20)

For Appellant: Shri S.P. Chidambaram, AdvocateFor Respondent: Ms. Anitha, Addl. CIT
Section 32

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ,‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी एस .आर .रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.283, 284, 285 & 286/CHNY/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15, 2018-19 & 2019-20) Gilbarco Veeder Root India The Asst. Commissioner of Pvt. Ltd., vs. Income Tax, SF No.627/2, 628/2, Corporate Circle 1, W4, PDP Campus, Coimbatore Eachanari Chettipalayam Road, Coimbatore South, Coimbatore Industrial Estate S.O. Coimbatore – 64…

Gilbarco Veeder Root India Pvt. Ltd., Coimbatore vs. ACIT, Corporate Circle-1, Coimbatore

In the result, both the appeals filed by the assessee for the A

ITA 283/CHNY/2025[2013-14]Status: DisposedITAT Chennai26 May 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos.283, 284, 285 & 286/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15, 2018-19 & 2019-20)

For Appellant: Shri S.P. Chidambaram, AdvocateFor Respondent: Ms. Anitha, Addl. CIT
Section 32

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ,‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी एस .आर .रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.283, 284, 285 & 286/CHNY/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15, 2018-19 & 2019-20) Gilbarco Veeder Root India The Asst. Commissioner of Pvt. Ltd., vs. Income Tax, SF No.627/2, 628/2, Corporate Circle 1, W4, PDP Campus, Coimbatore Eachanari Chettipalayam Road, Coimbatore South, Coimbatore Industrial Estate S.O. Coimbatore – 64…

Exxonmobil Catalysts and Licensing Llc, Gurgaon vs. DCIT CPC, Bengaluru

In the result, the appeal is allowed as indicated above

ITA 351/DEL/2020[2016-17]Status: DisposedITAT Delhi10 Nov 2022AY 2016-17

Bench: Learned Commissioner

Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBER Assessment Years: 2016-17 Exxonmobil Catalysis and Vs. DCIT, Licensing LLC, Deloitte Centralized Processing Centre, Touche Tohmatsu India Bangaluru LLP, Building No.10, (Karnataka) TowerB, 7th Floor, DLF Cyber City Complex, DLF City, Phase II, Gurgaon- 122002, Hr. PAN :AACCE6811E (Appellant) (Respondent) Assessee by Shri Vishal Kalra, Adv. And Mr. Reema Grewal, CA Department by Shri Sanjay Kumar, Sr. DR Date of hearing 03.11.2022 Date of pronouncement 10.11.2022 ORDER PER…

Trib.); & 2. Shivganga Drillers (P) Ltd. v. CPC, Income-tax, Bangalore (139 Taxmann.com 538) — Cited in 5 Judgments | BharatTax