Trib.); (v) Aurobindo Pharma Ltd. v. Asstt. CIT

62 SOT 214Income Tax Appellate Tribunal#25525 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2019.

Judgments citing Trib.); (v) Aurobindo Pharma Ltd. v. Asstt. CIT

ARIES AGRO LTD,MUMBAI vs. DCIT 14(1)(1), MUMBAI

In the result, the appeal filed by the assessee is allowed

ITA 6484/MUM/2018[2014-15]Status: DisposedITAT Mumbai27 Dec 2019AY 2014-15

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2014-15

For Appellant: Mr. Firoze B. Andhyarujina/For Respondent: Mr. Suhas Kulkarni, DR
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2014-15 Aries Agro Ltd., Plot No. 24, Dy. Commissioner of Income Tax- Aries House, Deonar, Govandi, Vs. 14(1)(1), AayakarBhavan, M.K. Mumbai-400043. Road, Mumbai-400020. PAN No. AAACA5035G Appellant Respondent Assessee by : Mr. Firoze B. Andhyarujina/ Mr. ManekAndhyarujina& Mr. HimanshuKalavadia, ARs Revenue by : Mr. Suhas Kulkarni, DR Date of Hearing : 28/11/2019 Date of pronouncement : 27/12/2019 ORDER PER N.K. PRADHAN, A.M. This is an appeal…

ARIES AGRO LTD,MUMBAI vs. DCIT 14(1)(1), MUMBAI

In the result, appeal is partly allowed

ITA 6947/MUM/2017[2013-14]Status: DisposedITAT Mumbai20 Mar 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Firoz B. AndhyarajinaFor Respondent: Shri Manjunath Karkihalli a/w
Section 143(3)Section 144C(13)

…6-2012]; (iii) Hinduja Global Solutions Ltd. v. Addl CIT [2013] 145 ITD 361/35 taxmann.com 348 (Mum. – Trib.) (iv) Aurionpro Solutions Ltd. v. Addl. CIT[2013] 33 taxmann.com 187 (Mum. - Trib.); (v) Aurobindo Pharma Ltd, v. Asstt. CIT [2014] 42 taxmarm.com 556/62 SOT 214 (Hyd.) (vi) Cotton Naturals (I) (P.) Ltd. v. Dy. CIT [2014] 146 ITD 662/32 taxmann.com 219 (Delhi) (vii) Siva Industries and Holdings Ltd. v. Asstt. CIT [2014] 46 SOT 112 (URO)/11 taxmann.com 404 (Chennai) (viii) Bharti Airtel Ltd. (supra) 5 Aries Agro Ltd. (ix) Infotech Enterprises Ltd. v. Addl CIT [2014] 63 SOT 23/41 taxmann.com 364 (Hyd) (x) K…

PRIME FOCUS LTD..,MUMBAI vs. D.C.I.T. (ODS) C. RG. 7, MUMBAI

In the result, appeal of the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 8364/MUM/2011[2008-09]Status: DisposedITAT Mumbai04 Feb 2016AY 2008-09

Bench: Shri D. Karunakara Rao & Shri Amarjit Singhi.T.A. No.8364/M/2011 (Assessment Year: 2008-2009) C.O.233/M/2012 (Arising Out Of Ita No.8066/M/2011) (Ay 2008-09) Prime Focus Limited, फनाभ/ Dcit (Osd-1), 1S T Floor, Old Dubbing & Central Range, Aayakar Vs. Recording Studio Building, Bhavan, Marine Lines, Dadasaheb Phalke Chitra Mumbai – 400 020. Nagari,Filmcity Campus, Opposite Hotel Food Paradise, Filmcity, Goregaon (E), Mumbai – 400 065. स्थामी रेखा सं./ Pan : Aaacp6811B (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent)

For Appellant: Shri R.R. VoraFor Respondent: Shri M. Dayasagar, DR
Section 14ASection 234D

…(Mumbai Tribunal) Faze Three Limited (ITA No.5449/M/2011) dated 16th August, 2013 (Mumbai  Tribunal)  Crane Software International Limited (ITA Nos. 741 & 741/Bang/2010 and ITA Nos. 774 & 775/Bang/2010) dated 8th February, 2011.  Aurobindo Pharma Limited (62 SOT 214) (Hyderabad Tribunal) 2.16. In the view of the above, it is respectfully submitted that expenses incurred on FCCB issue should be allowed as revenue expenditure u/s 37(1) of the Act.” 6. On the other hand, Ld DR for the Revenue heavily relied on the order of the Tribunal in the case of Zee Telefilms Limited (33 taxmann.com 413), wherein it was hel…

Trib.); (v) Aurobindo Pharma Ltd. v. Asstt. CIT (62 SOT 214) — Cited in 3 Judgments | BharatTax