Trib.)\n•\nPepperl & Fuchs (India) (P.) Ltd. v. DCIT

105 Taxmann.com 29Reported decision2019#18632 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,421 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(3)Section 144C(13)Section 144C(5)Section 154 Section 234C Section 234D Section 244A Section 271(1)(c)

Issues it is cited on

section 144(c)resale price method depreciation on software section 170 business transfer agreement section 2(11)resulting company section 47 depreciation on goodwill slump sale section 32(1)(ii)section 43(1)

Judgments citing Trib.)\n•\nPepperl & Fuchs (India) (P.) Ltd. v. DCIT

Thermo Fisher Scientific India P. Ltd, Mumbai vs. DCIT 15(3)(1), Mumbai

ITA 7294/MUM/2018[2014-15]Status: DisposedITAT Mumbai02 Jan 2026AY 2014-15

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

For Appellant: Shri Dhanesh Bafna, Shri Anmol MahajanFor Respondent: Shri Pravin Salunkhe, Sr.DR

Section 143(3)Section 144C(13)Section 144C(5)Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1236/MUM/2016 (Assessment Year: 2011-12) ITA No.7393/MUM/2017 (Assessment Year: 2013-14) ITA No.577/MUM/2017 (Assessment Year: 2012-13) ITA No.7294/MUM/2018 (Assessment Year: 2014-15) Thermo Fisher Scientific India Pvt. Ltd. 403, 404, B Wing Delphi, Hiranandani Business Park, Mumbai - 400076 PAN: AABCT3207A Appellant v/s Respondent Deputy Commissioner of Income Tax Circle - 15(3)(1) Mumbai Assessee by : Shri Dhanesh Bafna, Shri Anmol Mahajan Ms. Hinal Shah Rev…

Thermo Fisher Scientific India P. Ltd, Mumbai vs. DCIT 15(3)(1), Mumbai

ITA 577/MUM/2017[2012-13]Status: DisposedITAT Mumbai02 Jan 2026AY 2012-13

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

For Appellant: Shri Dhanesh Bafna, Shri Anmol MahajanFor Respondent: Shri Pravin Salunkhe, Sr.DR

Section 143(3)Section 144C(13)Section 144C(5)Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1236/MUM/2016 (Assessment Year: 2011-12) ITA No.7393/MUM/2017 (Assessment Year: 2013-14) ITA No.577/MUM/2017 (Assessment Year: 2012-13) ITA No.7294/MUM/2018 (Assessment Year: 2014-15) Thermo Fisher Scientific India Pvt. Ltd. 403, 404, B Wing Delphi, Hiranandani Business Park, Mumbai - 400076 PAN: AABCT3207A Appellant v/s Deputy Commissioner of Income Tax Circle - 15(3)(1) Mumbai Respondent Assessee by : Shri Dhanesh Bafna, Shri Anmol Mahajan Ms. Hinal Shah Rev…

Thermo Fisher Scientific India P. Ltd, Mumbai vs. DCIT 15(3)(1), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical

ITA 2458/MUM/2015[2010-11]Status: DisposedITAT Mumbai16 Jul 2025AY 2010-11

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

For Appellant: Shri Dhanesh Bafna, Shri Amol MahajanFor Respondent: Shri Ajay Chandra, CIT-DR

Section 143(3)Section 144CSection 144C(5)Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.2458/MUM/2015 (Assessment Year : 2010-11) Thermo Fisher Scientific India Pvt. Ltd., 403 – 404, 'B' Wing, Delphi, Hiranandani Business Park, Mumbai - 400076 Appellant PAN: AABCT3207A v/s Respondent DCIT - 15(3)(1), Room No.451, Aayakar Bhavan, New Marine Lines, Mumbai - 400020 Assessee by : Shri Dhanesh Bafna, Shri Amol Mahajan, Ms. Chandani Shah, Ms. Hinal Shah Revenue by : Shri Ajay Chandra, CIT-DR Shri Pravin Salunkhe, Sr.DR Date of Hearing – 03/06/2025 Date…

Troy Chemical India Private Limited, Mumbai vs. CIT (A), NFAC, Mumbai

In the result, the appeal by the assessee is allowed

ITA 5933/MUM/2024[2021-22]Status: DisposedITAT Mumbai30 May 2025AY 2021-22

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Shri Tejveer SinghFor Respondent: Shri Pravin Salunkhe, Sr.DR

Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No.5933/MUM/2024 (Assessment Year : 2021-2022) Troy Chemicals India Pvt. Ltd., 215 Atrium, B-Wing, 8th Floor, Unit No. 809, AK Road Chakala, Andheri East Maharashtra - 400059 PAN - AVSPM5311P Appellant v/s CIT(A), NFAC Ward-11(3)(1), Mumbai Respondent Assessee by : Shri Tejveer Singh Revenue by : Shri Pravin Salunkhe, Sr.DR Date of Hearing – 16/05/2025 Date of Order – 30/05/2025 ORDER PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the present appeal agai…