Trib.) (iii) DCIT v. M/s. STP Ltd.

85 Taxmann.com 80High Court2017#6416 most cited

What is Trib.) (iii) DCIT v. M/s. STP Ltd. authority for?

The Department of Scientific and Industrial Research's (DSIR) role, prior to July 1, 2016, was limited to approving R&D facilities, not the expenditure incurred, even if specific forms were not issued.

18

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

DCIT v. M/s. STP Ltd. · CIT v. Sun Pharmaceutical Industries Ltd. · scientific research expenditure · section 35(2AB) · weighted deduction · R&D facility approval · DSIR role prior to 01.07.2016 · Form 3CL · Form 3CM

Sections most often in play

Section 35(2AB)Section 142(1)Section 143(3)Section 263Section 133(6)Section 143(3A)Section 143(3B)Section 144B

Issues it is cited on

scientific research expendituresection 35(1)(i)section 10b(8)section 35(2ab)weighted deductionsection 35(1)business transfer agreementintra group servicesdepreciation on goodwilladditional depreciationsection 32(1)(ii)r&d expenditure

Judgments citing Trib.) (iii) DCIT v. M/s. STP Ltd.

Srf Limited, Delhi vs. Assistant / Deputy Commissioner of Income Tax, Circle 10(1), New Delhi, Delhi

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 5618/DEL/2024[2021-22]Status: DisposedITAT Delhi12 Dec 2025AY 2021-22
For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 80Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2n…

Srf Limited, Delhi vs. ACIT, Circle-10(1), Delhi

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 1449/DEL/2022[2018-19]Status: DisposedITAT Delhi12 Dec 2025AY 2018-19
For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 80Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2n…

Srf Limited, New Delhi vs. ACIT, Circle-10(1), Delhi

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 1448/DEL/2022[2017-18]Status: DisposedITAT Delhi12 Dec 2025AY 2017-18
For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 80Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2n…

Srf Limited, New Delhi vs. DCIT, Circle- 1, Ltu, New Delhi

In the result, the appeal being ITA No

ITA 4539/DEL/2017[2013-14]Status: DisposedITAT Delhi12 Dec 2025AY 2013-14

Bench: Shris.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 10ASection 143(3)Section 144C(5)Section 14ASection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.4539/Del/2017 (Assessment Year: 2013-14) SRF Limited, vs. ACIT, Circle 1, C – 8, Commercial Complex, LTU, New Delhi. Safdarjang Development Area, New Delhi – 110 016. (PAN : AAACS0206P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Pradeep Dinodia, CA Shri Ravi Kumar, CAR Shri Shubham, CA REVENUE BY : Shri S.K. Jadhav, CIT DR Date of Hearing : 15.10.2025 Date of Order : 12.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. These appeals are fi…

Srf Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal being ITA No

ITA 80/DEL/2016[2011-12]Status: DisposedITAT Delhi12 Dec 2025AY 2011-12

Bench: Shris.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 10ASection 143(3)Section 144C(5)Section 14ASection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.4539/Del/2017 (Assessment Year: 2013-14) SRF Limited, vs. ACIT, Circle 1, C – 8, Commercial Complex, LTU, New Delhi. Safdarjang Development Area, New Delhi – 110 016. (PAN : AAACS0206P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Pradeep Dinodia, CA Shri Ravi Kumar, CAR Shri Shubham, CA REVENUE BY : Shri S.K. Jadhav, CIT DR Date of Hearing : 15.10.2025 Date of Order : 12.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. These appeals are fi…

Pharmanza Herbal Private Limited, Dharmaj vs. The Principal Commissioner of Income Tax, Vadodara-1, Vaodara

ITA 749/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad08 Oct 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Alpesh Parmar, CIT DR
Section 143(3)Section 263Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.749/Ahd/2024 (Assessment Year: 2018-19) Pharmanza Herbal Pvt. Ltd., Vs. The Principal Commissioner Ranchood Krupa, Petlad Anand, of Income Tax, Dharmaj, Dist: Anand, Vadodara-1, Gujarat-388430 Vadodara [PAN No.AADCP3692H] (Appellant) .. (Respondent) Appellant by : Shri Biren Shah, AR Respondent by: Shri Alpesh Parmar, CIT DR 16.07.2025 Date of Hearing Date of Pronouncement 08.10.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by…

Amber Enterprises India Limited, Rajpura, Punjab vs. The Principal Commissioner of Income Tax, Patiala, Punjab

In the result, the appeal of the assessee is allowed

ITA 554/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh07 Oct 2025AY 2020-21

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Meenakshi Vohra, CIT, DR (Virtual)
Section 133(6)Section 142(1)Section 143(3)Section 144BSection 263Section 35Section 35(1)(i)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 554/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2020-21 Amber Enterprises India Limited बनाम The Pr. CIT C-1, Phase-2, Focal Point, Rajpura Patiala Punjab-140401 "ायी लेखा सं./PAN NO: AABCA3456E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Smt. Meenakshi…

Crest Speciality Resins Private Limited, Kheda, Gujarat vs. Assistant Commissioner of Income Tax, Circle 1(1)(2), Ahmedabad (Now DCIT, Circle 1(1)(1), Ahmedabad), Gujarat

In the result, the appeal of the assessee is allowed for both the years under

ITA 1585/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad15 May 2025AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri B. P. Srivastava, Sr. D.R
Section 250Section 35Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1583&1585/Ahd/2024 (Assessment Years: 2015-16 & 2016-17) Crest Speciality Resins Pvt. Ltd., Survey No. 609, Village Kheda, Gujarat-378560 Vs. Assistant Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad (Now Deputy Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad [PAN No.AAACC6333R] (Appellant) (Respondent) Appellant by : Ms. Amrin Pathan, A.R Respondent by: Shri B. P. Srivastava, Sr. D.R. Date of Hearing 26.02.2025 Date of Pronouncement 15.05.…

Crest Speciality Resins Private Limited, Kheda, Gujarat vs. Deputy Commissioner of Income Tax, Circle 1(1)(2), Ahmedabad (Now DCIT, Circle 1(1)(1), Ahmedabad), Gujarat

In the result, the appeal of the assessee is allowed for both the years under consideration

ITA 1583/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad15 May 2025AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri B. P. Srivastava, Sr. D.R
Section 250Section 35Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1583&1585/Ahd/2024 (Assessment Years: 2015-16 & 2016-17) Crest Speciality Resins Pvt. Ltd., Vs. Assistant Commissioner of Survey No. 609, Village Kheda, Income Tax, Gujarat-378560 Circle-1(1)(2), Ahmedabad (Now Deputy Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad [PAN No.AAACC6333R] (Appellant) .. (Respondent) Appellant by : Ms. Amrin Pathan, A.R Respondent by: Shri B. P. Srivastava, Sr. D.R. 26.02.2025 Date of Hearing Date of Pronouncement 15.05…

Srf Limited, Delhi vs. ACIT, Circle- 1, Ltu, New Delhi

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 6252/DEL/2019[2015-16]Status: DisposedITAT Delhi20 Nov 2023AY 2015-16

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 2015-16] Srf Limited, Vs Acit, The Galleria, Dlf Mayur Vihar, Circle-1, Ltu, Unit No.236 & 237, Second Floor, New Delhi. Mayur Place, Noida Link Road, Mayur Vihar, Phase-I Extn., Delhi-110091. Pan-Aaacs0206P Appellant Respondent Appellant By Shri Pradeep Dinodia, Ca, Shri R.K.Kapoor, Adv. & Shri Harish Dhamija, Adv. Respondent By Shri Subhra Jyoti Chakraborty, Cit Dr Date Of Hearing 26.10.2023 Date Of Pronouncement 20.11.2023 Order

Section 115JSection 143(3)Section 234CSection 250(6)Section 271(1)(c)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2015-16] SRF Limited, vs ACIT, The Galleria, DLF Mayur Vihar, Circle-1, LTU, Unit No.236 & 237, Second Floor, New Delhi. Mayur Place, Noida Link Road, Mayur Vihar, Phase-I Extn., Delhi-110091. PAN-AAACS0206P APPELLANT RESPONDENT Appellant by Shri Pradeep Dinodia, CA, Shri R.K.Kapoor, Adv. & Shri Harish Dhamija, Adv. Respondent by Shri Subhra Jyoti Chakraborty, CIT DR Date of Hearing 26.10.2023 Date of Pronouncement 20.11.2023 ORDER PER KUL BHARAT, JM :…

Fdc Limited, Mumbai vs. PCIT, Cir-1, Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 1031/MUM/2023[2018-19]Status: DisposedITAT Mumbai02 Aug 2023AY 2018-19

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

Section 143(3)Section 144BSection 263Section 35Section 35(1)Section 35(1)(i)Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “F” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 1031/Mum/2023 (A.Y. 2018-19) Vs. PCIT, Circle-1 FDC Limited 142-148, Ghaswala Estate Room No. 330 S.V. Road, Jogeshwari 3rd Floor West, Mumbai-400 102. Aayakar Bhavan M.K. Road PAN : AAACF0253H Mumbai-400 020. (Appellant) (Respondent) Assessee by Dr. K. Shivram, Shri Rahul Hakani & Shri Jay Bansali Department by Shri Ankush Kapoor Date of Hearing 21.06.2023 Date of Pronouncement 02.08.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the…

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…

Fdc Limited, Mumbai vs. Naresh Kumar Balodia Pr -CIT -1, Mumbai

In the result, the order under Section 263 of the Act passed by the learned PCIT on 22ndMarch 2022 for A

ITA 742/MUM/2022[2016-17]Status: DisposedITAT Mumbai12 Oct 2022AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shrirahul Chaudhary, Jm Pr. Commissioner Of Fdc Limited Income Tax–I, Fdc Limited 142–148, Room No. 330, Fdc Limited 3Rd Floor, Aayakar Bhavan S.V. Road, Vs. Jogeshwari (West), Mk Road Mumbai 400102 Mumbai-400 020 (Respondent) (Appellant) Pan No.Aaacf0253H Assessee By : Shri K Shivaram & Shri Rahul Hakani, Ars Revenue By : Shri Manoj Kumar, Cit Dr Date Of Hearing: 20.07.2022 Date Of Pronouncement: 12.10.2022

For Appellant: Shri K Shivaram &For Respondent: Shri Manoj Kumar, CIT DR
Section 143(3)Section 144CSection 263Section 35Section 35(1)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRIRAHUL CHAUDHARY, JM Pr. Commissioner of FDC Limited Income Tax–I, FDC Limited 142–148, Room no. 330, FDC Limited 3rd Floor, Aayakar Bhavan S.V. road, Vs. Jogeshwari (West), MK Road Mumbai 400102 Mumbai-400 020 (Respondent) (Appellant) PAN No.AAACF0253H Assessee by : Shri K Shivaram & Shri Rahul Hakani, ARs Revenue by : Shri Manoj Kumar, CIT DR Date of hearing: 20.07.2022 Date of pronouncement: 12.10.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by assessee against Revisionary order passed by…

DCIT, Circle-2(1)(1), Baroda vs. M/S. Sun Pharmaceuticals Industries Ltd., Baroda

In the result, the appeal of the Revenue is partly allowed

ITA 1520/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2013-14

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah
Section 10Section 115JSection 28

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 1462 & 1463/Ahd/2018, 1519 & 1520/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2011-12 & 2013-14) Sun Pharmaceutical बनाम/ Assistant Commissioner Industries Ltd. of Income Tax / Deputy Vs. “SPARC”, Tandalja, Commissioner of Vadodara - 390012 Income-tax, Central Circle- 2(1)(1), Vadodara & Deputy Commissioner of M/s. Sun Income Tax, Pharmaceuticals Circle- 2(1)(1), 4th Floor, Industries Ltd. Aaya…

DCIT, Circle-2(1)(1), Baroda vs. M/S. Sun Pharmaceuticals Industries Ltd., Baroda

In the result, the appeal of the Revenue is partly allowed

ITA 1519/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2011-12

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah
Section 10Section 115JSection 28

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 1462 & 1463/Ahd/2018, 1519 & 1520/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2011-12 & 2013-14) Sun Pharmaceutical बनाम/ Assistant Commissioner Industries Ltd. of Income Tax / Deputy Vs. “SPARC”, Tandalja, Commissioner of Vadodara - 390012 Income-tax, Central Circle- 2(1)(1), Vadodara & Deputy Commissioner of M/s. Sun Income Tax, Pharmaceuticals Circle- 2(1)(1), 4th Floor, Industries Ltd. Aaya…

Sun Pharmaceuticals Industries Limited, Vadodara vs. The Deputy Commissioner of Income Tax, Central Circle-2(1)(1), Baroda

In the result, the appeal of the Revenue is partly allowed

ITA 1463/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2013-14

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah
Section 10Section 115JSection 28

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 1462 & 1463/Ahd/2018, 1519 & 1520/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2011-12 & 2013-14) Sun Pharmaceutical बनाम/ Assistant Commissioner Industries Ltd. of Income Tax / Deputy Vs. “SPARC”, Tandalja, Commissioner of Vadodara - 390012 Income-tax, Central Circle- 2(1)(1), Vadodara & Deputy Commissioner of M/s. Sun Income Tax, Pharmaceuticals Circle- 2(1)(1), 4th Floor, Industries Ltd. Aaya…

Sun Pharmaceuticals Industries Limited, Vadodara vs. The Asst. Commissioner of Income Tax, Central Circle-2(1)(1), Baroda

In the result, the appeal of the Revenue is partly allowed

ITA 1462/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2011-12

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah
Section 10Section 115JSection 28

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 1462 & 1463/Ahd/2018, 1519 & 1520/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2011-12 & 2013-14) Sun Pharmaceutical बनाम/ Assistant Commissioner Industries Ltd. of Income Tax / Deputy Vs. “SPARC”, Tandalja, Commissioner of Vadodara - 390012 Income-tax, Central Circle- 2(1)(1), Vadodara & Deputy Commissioner of M/s. Sun Income Tax, Pharmaceuticals Circle- 2(1)(1), 4th Floor, Industries Ltd. Aaya…

ACIT 10(1), Mumbai vs. Wockhardt Ltd, Mumbai

ITA 4156/MUM/2012[2007-08]Status: DisposedITAT Mumbai05 Jan 2018AY 2007-08
For Appellant: Shri Yogesh A. TharFor Respondent: Shri Jayant Kumar -DR
Section 143(3)Section 154Section 254(1)

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ केकेकेके” खंडपीठ खंडपीठ आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, राम एवं राम राम लाल राम लाल लाल नेगी लाल नेगी नेगी, "याियक नेगी "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./4156/Mum/2012,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2007-08 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर…

Trib.) (iii) DCIT v. M/s. STP Ltd. (85 Taxmann.com 80) — Cited in 18 Judgments | BharatTax