UltraTech Cement Ltd. v. DCIT

139 Taxmann.com 151Reported decision2022#14885 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2023.

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Issues it is cited on

scientific research expendituresection 35(1)(i)section 115osection 237section 115jaasection 35(1)section 39transferee companysection 288interest under section 234ctransferor companyweighted deduction

Judgments citing UltraTech Cement Ltd. v. DCIT

Strides Pharma Science Ltd., Navi Mumbai vs. The Dy CIT -5(1)(2), Mumbai

In the result ITA number 1004/M/2021 filed by the assessee for assessment year 2016 – 17 is allowed

ITA 1004/MUM/2021[2016-17]Status: DisposedITAT Mumbai05 Oct 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Strides Pharma Science Ltd. Dcit 15(1)(2) 201, Devavrata, Sector-17, Aayakar Bhavan, M K Road, Vs. Vashi, Navi Mumbai, 400703 Mumbai 400020 (Appellant) (Respondent) Pan No. Aadcs8104P

For Respondent: Ms Samruddhi Hande SR DR
Section 143(3)Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Strides Pharma Science Ltd. DCIT 15(1)(2) 201, Devavrata, Sector-17, Aayakar Bhavan, M K Road, Vs. Vashi, Navi Mumbai, 400703 Mumbai 400020 (Appellant) (Respondent) PAN No. AADCS8104P : Shri Nishant Gandh, AR Assessee by Revenue by : Ms Samruddhi Hande SR DR, Aditya M Rai Sr AR, Suresh Gaikwad SR AR Date of hearing: 17-02-023,23/06/2023 and 07/07/2023 Date of pronouncement : 05.10.2023 O R D E R PER PRASHANT MAHARISHI, AM: 1. This Appeal, ITA No. 1004/Mum/2021 for assessment Year 2016-1…

J.B.Chemicals & Pharmaceuticals Ltd., Mumbai vs. DCIT -CC -2(1), Mumbai

The appeals of the assessee are partly allowed

ITA 2009/MUM/2019[2013-14]Status: DisposedITAT Mumbai27 Jun 2023AY 2013-14

Bench: Shri Aby T. Varkey () & Ms. Padmavathy S. ()

Section 234ASection 234CSection 35

…1 2008 & 2009/Mum/2019 ITA 4656 & 4657/M/2018 J.B. Chemicals & Pharmaceuticals Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2008/Mum/2019 - AY 2012-13 I.T.A. No.2009/Mum/2019 - AY 2013-14 I.T.A. No.4656/Mum/2018 - AY 2014-15 I.T.A. No.4657/Mum/2018 - AY 2015-16 J.B. Chemicals & Pharmaceuticals vs Dy.CIT, Circle-2(1), Mumbai 8th Floor, Pratishtha Bhawan Ltd, Neelam Centre, “B”Wing, 4th Old CGO Annexe, M.K. Road Floor, Hind Cycle Road, Worli, Mumbai-400 020 Mumbai-400 030 PAN : AAACJ1482G APPELLAN…

J.B.Chemicals & Pharmaceuticals Ltd., Mumbai vs. DCIT -CC -2(1), Mumbai

The appeals of the assessee are partly allowed

ITA 2008/MUM/2019[2012-13]Status: DisposedITAT Mumbai27 Jun 2023AY 2012-13

Bench: Shri Aby T. Varkey () & Ms. Padmavathy S. ()

Section 234ASection 234CSection 35

…1 2008 & 2009/Mum/2019 ITA 4656 & 4657/M/2018 J.B. Chemicals & Pharmaceuticals Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2008/Mum/2019 - AY 2012-13 I.T.A. No.2009/Mum/2019 - AY 2013-14 I.T.A. No.4656/Mum/2018 - AY 2014-15 I.T.A. No.4657/Mum/2018 - AY 2015-16 J.B. Chemicals & Pharmaceuticals vs Dy.CIT, Circle-2(1), Mumbai 8th Floor, Pratishtha Bhawan Ltd, Neelam Centre, “B”Wing, 4th Old CGO Annexe, M.K. Road Floor, Hind Cycle Road, Worli, Mumbai-400 020 Mumbai-400 030 PAN : AAACJ1482G APPELLAN…

J.B. Chemicals and Pharmaceutical Ltd, Mumbai vs. DCIT Cen Cir 2(1), Mumbai

The appeals of the assessee are partly allowed

ITA 4657/MUM/2018[2015-16]Status: DisposedITAT Mumbai27 Jun 2023AY 2015-16

Bench: Shri Aby T. Varkey () & Ms. Padmavathy S. ()

Section 234ASection 234CSection 35

…1 2008 & 2009/Mum/2019 ITA 4656 & 4657/M/2018 J.B. Chemicals & Pharmaceuticals Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2008/Mum/2019 - AY 2012-13 I.T.A. No.2009/Mum/2019 - AY 2013-14 I.T.A. No.4656/Mum/2018 - AY 2014-15 I.T.A. No.4657/Mum/2018 - AY 2015-16 J.B. Chemicals & Pharmaceuticals vs Dy.CIT, Circle-2(1), Mumbai 8th Floor, Pratishtha Bhawan Ltd, Neelam Centre, “B”Wing, 4th Old CGO Annexe, M.K. Road Floor, Hind Cycle Road, Worli, Mumbai-400 020 Mumbai-400 030 PAN : AAACJ1482G APPELLAN…

J.B. Chemicals and Pharmaceutical Ltd, Mumbai vs. DCIT Cen Cir 2(1), Mumbai

The appeals of the assessee are partly allowed

ITA 4656/MUM/2018[2014-15]Status: DisposedITAT Mumbai27 Jun 2023AY 2014-15

Bench: Shri Aby T. Varkey () & Ms. Padmavathy S. ()

Section 234ASection 234CSection 35

…1 2008 & 2009/Mum/2019 ITA 4656 & 4657/M/2018 J.B. Chemicals & Pharmaceuticals Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2008/Mum/2019 - AY 2012-13 I.T.A. No.2009/Mum/2019 - AY 2013-14 I.T.A. No.4656/Mum/2018 - AY 2014-15 I.T.A. No.4657/Mum/2018 - AY 2015-16 J.B. Chemicals & Pharmaceuticals vs Dy.CIT, Circle-2(1), Mumbai 8th Floor, Pratishtha Bhawan Ltd, Neelam Centre, “B”Wing, 4th Old CGO Annexe, M.K. Road Floor, Hind Cycle Road, Worli, Mumbai-400 020 Mumbai-400 030 PAN : AAACJ1482G APPELLAN…

Strides Arcolab Ltd, Navi Mumbai vs. DCIT Cir 15(3)(2), Mumbai

The appeal of the assessee is allowed

ITA 1903/MUM/2015[2010-11]Status: DisposedITAT Mumbai23 May 2023AY 2010-11

Bench: Amit Shukla () & Ms. Padmavathy S. ()

Section 10BSection 115JSection 143(3)Section 144CSection 14ASection 35Section 92C

…1 ITA 1903/Mum/2015 M/s Strides Arcolab Limited IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE AMIT SHUKLA (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.1903/Mum/2015 (A.Y 2010-11) M/s Strides Arcolab Limited vs The Deputy Commissioner of Income 201, Devavrata, Sector 17, Vashi Tax, Circle 15(3)(2), Mumbai Navi Mumbai-400 703 PAN ; AADCS8104P APPELLANT RESPONDENT Assessee represented by Shri Nitesh Joshi / Ketan Ved Department represented by Shri Manoj Kumar – CIT DR Date of hearing 21-04-2023 Date of pronouncement 23-05-2023 O R D E R This appeal is against the…

UltraTech Cement Ltd. v. DCIT (139 Taxmann.com 151) — Cited in 6 Judgments | BharatTax