United Breweries Ltd. v. ACIT

76 Taxmann.com 103Income Tax Appellate Tribunal2016#2920 most cited

What is United Breweries Ltd. v. ACIT authority for?

Depreciation on goodwill arising from amalgamation is not admissible to the amalgamated company if no goodwill was admitted in the hands of the amalgamating company, applying Explanation 7 to Section 43(1) and the Sixth Proviso to Section 32(1)(ii).

41

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

United Breweries Ltd. v. ACIT · 76 Taxmann.com 103 · depreciation on goodwill · amalgamation goodwill · Section 32(1)(ii) · Section 43(1) Explanation 7 · actual cost goodwill · amalgamated company · goodwill not in amalgamating company · ITAT

Sections most often in play

Section 115JBSection 143(3)Section 43(1)Section 14ASection 32(1)Section 32Section 43(6)Section 35AD

Issues it is cited on

goodwill arising on amalgamationsection 2(19aa)section 43(6)(c)depreciation on goodwilltransferor companysection 35adresulting companysection 43(6)section 43(1)commercial substancesection 32(1)(ii)section 2(11)

Judgments citing United Breweries Ltd. v. ACIT

DCIT-CENTRAL CIRCLE-3(4), MUMBAI, MUMBAI vs. TRANSWORLD FURTICHEM PRIVATE LIMITED, MUMBAI

In the result, the appeal by the Revenue for the assessment year

ITA 2696/MUM/2025[2020-21]Status: DisposedITAT Mumbai10 Apr 2026AY 2020-21

Bench: Shri Om Prakash Kant

For Appellant: Dr. K. Shivram a/w Shri Rahul HakaniFor Respondent: Shri Himanshu Joshi, SR. DR
Section 250Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 2693/Mum./2025 ITA No.2694/Mum./2025 (Assessment Year : 2017-18) (Assessment Year: 2018-19) ITA No. 2695/Mum./2025 ITA No.2696/Mum./2025 (Assessment Year : 2019-20) (Assessment Year : 2020-21) DCIT – Central Circle – 3(4), Mumbai 413, Kautilya Bhawan, Bandra Kurla Complex, ……………. Appellant BKC, Mumbai – 400051, Mumbai. v/s Transworld Furtichem Private Limited, 1801, The Affairs Bldg, Palm Beach Road, Plot ……………. Respondent No.9, Sector – 17, Raigad…

DCIT-CENTRAL CIRCLE-3(4),MUMBAI, MUMBAI vs. TRANSWORLD FURTICHEM PRIVATE LIMITED, MUMBAI

In the result, the appeal by the Revenue for the assessment year

ITA 2695/MUM/2025[2019-20]Status: DisposedITAT Mumbai10 Apr 2026AY 2019-20

Bench: Shri Om Prakash Kant

For Appellant: Dr. K. Shivram a/w Shri Rahul HakaniFor Respondent: Shri Himanshu Joshi, SR. DR
Section 250Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 2693/Mum./2025 ITA No.2694/Mum./2025 (Assessment Year : 2017-18) (Assessment Year: 2018-19) ITA No. 2695/Mum./2025 ITA No.2696/Mum./2025 (Assessment Year : 2019-20) (Assessment Year : 2020-21) DCIT – Central Circle – 3(4), Mumbai 413, Kautilya Bhawan, Bandra Kurla Complex, ……………. Appellant BKC, Mumbai – 400051, Mumbai. v/s Transworld Furtichem Private Limited, 1801, The Affairs Bldg, Palm Beach Road, Plot ……………. Respondent No.9, Sector – 17, Raigad…

DCIT-CENTRAL CIRCLE-3(4),MUMBAI, MUMBAI vs. TRANSWORLD FURTICHEM PRIVATE LIMITED, MUMBAI

In the result, the appeal by the Revenue for the assessment year

ITA 2694/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Apr 2026AY 2018-19

Bench: Shri Om Prakash Kant

For Appellant: Dr. K. Shivram a/w Shri Rahul HakaniFor Respondent: Shri Himanshu Joshi, SR. DR
Section 250Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 2693/Mum./2025 ITA No.2694/Mum./2025 (Assessment Year : 2017-18) (Assessment Year: 2018-19) ITA No. 2695/Mum./2025 ITA No.2696/Mum./2025 (Assessment Year : 2019-20) (Assessment Year : 2020-21) DCIT – Central Circle – 3(4), Mumbai 413, Kautilya Bhawan, Bandra Kurla Complex, ……………. Appellant BKC, Mumbai – 400051, Mumbai. v/s Transworld Furtichem Private Limited, 1801, The Affairs Bldg, Palm Beach Road, Plot ……………. Respondent No.9, Sector – 17, Raigad…

DCIT-CENTRAL CIRCLE-3(4), MUMBAI, MUMBAI vs. TRANSWORLD FURTICHEM PRIVATE LIMITED, MUMBAI

In the result, the appeal by the Revenue for the assessment year

ITA 2693/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Apr 2026AY 2017-18

Bench: Shri Om Prakash Kant

For Appellant: Dr. K. Shivram a/w Shri Rahul HakaniFor Respondent: Shri Himanshu Joshi, SR. DR
Section 250Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 2693/Mum./2025 ITA No.2694/Mum./2025 (Assessment Year : 2017-18) (Assessment Year: 2018-19) ITA No. 2695/Mum./2025 ITA No.2696/Mum./2025 (Assessment Year : 2019-20) (Assessment Year : 2020-21) DCIT – Central Circle – 3(4), Mumbai 413, Kautilya Bhawan, Bandra Kurla Complex, ……………. Appellant BKC, Mumbai – 400051, Mumbai. v/s Transworld Furtichem Private Limited, 1801, The Affairs Bldg, Palm Beach Road, Plot ……………. Respondent No.9, Sector – 17, Raigad…

M/S GERA DEVELOPMENTS PVT. LTD,PUNE vs. PCIT (CENTRAL), PUNE, PUNE

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

ITA 1053/PUN/2024[2020-21]Status: DisposedITAT Pune09 Dec 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Hari KrishanFor Respondent: Shri Amol Khairnar
Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1053/PUN/2024 Assessment Year : 2020-21 M/s Gera Developments Pvt. Ltd. Vs. PCIT (Central), 200 Gera Plaza, Boat Club Road, Pune Pune-411001, Maharashtra PAN: AAACG6703F Appellant Respondent Appellant by : Shri Hari Krishan Respondent by : Shri Amol Khairnar : Date of hearing 24.09.2025 Date of pronouncement : 09.12.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2…

GBT INDIA PRIVATE LIMITED,NEW DELHI vs. ACIT,OSD, DELHI

In the result, the assessee’s appeal is allowed as above

ITA 1764/DEL/2022[2018-19]Status: DisposedITAT Delhi26 Nov 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 143(3)Section 234ASection 36(1)(vii)Section 36(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.1764/Del/2022, A.Y. 2018-19 GBT India Private Limited Assistant Commissioner G-21, Ground Floor, of Income Tax, OSD, Salcon Rasvilas, Plot No. D-1, Vs. Civic Centre, Minto Road, Saket District Centre, New Delhi New Delhi PAN: AAFCG5409D (Appellant) (Respondent) Appellant by Sh. Prashant Meharchandani, Adv. Shri Jinendra Kataria, Advocate Respondent by Shri Dharm Veer Singh, CIT(DR) Shri Ajay Kumar Arora, Sr. DR Date of Hearing 21/11/2025 Da…

BAKERI PROJECTS PRIVATE LIMITED,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeals of the assessee on this ground are allowed

ITA 785/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad10 Oct 2025AY 2016-17

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2016-17

For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri R.P. Rastogi, CIT-D.R
Section 143(2)Section 271(1)(c)Section 274Section 32Section 32(1)Section 32(1)(ii)Section 43(1)Section 43(6)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member Assessment Year 2016-17 Bakeri Projects Pvt. The DCIT, Ltd. 1st Sanskrit, Circle-1(1)(1) Old High Court Road, Vs Ahmedabad Off Ashram Road, (Respondent) Ahmedabad Gujarat-380009 PAN: AAGCB1864L (Appellant) Assessee by: Shri S.N. Soparkar, A.R. Revenue by: Shri R.P. Rastogi, CIT-D.R. Date of hearing : 02-09-2025 Date of pronouncement : 10-10-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member: This is an appeal filed against the order dated 11-08-2023 passed by National…

MAHADHAN AGRITECH LIMITED (FORMERLY KNOWN AS SMARTCHEM TECHNOLOGIES LTD),MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 8(1), MUMBAI

In the result, the appeals filed by the assessee are\nallowed, and the appeal filed by the Revenue is dismissed

ITA 5423/MUM/2024[2020-21]Status: DisposedITAT Mumbai24 Jul 2025AY 2020-21
Section 132Section 153A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH\nMUMBAI\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\nITA No.2227/Mum/2024\n(Assessment Year :2017-18)\nITA No.2228/Mum/2024\n(Assessment Year :2016-17)\nITA No.2229/Mum/2024\n(Assessment Year :2018-19)\nITA No.3937/Mum/2024\n(Assessment Year :2019-20)\nITA No.5423/Mum/2024\n(Assessment Year :2020-21)\nMahadhan AgriTech Limited\n(Formerly known as\nSmartchem Technologies\nLtd.)\nSurvey No.93, Sai Hira\nMundhwa, Pune-411036\nVs. Assistant Commissioner\nof Income Tax, Central\nCircle 8(1), Mumbai\nPAN/GIR N…

MAHADHAN AGRITECH LIMITED (FORMERLY KNOWN AS SMARTCHEM TECHNOLOGIES LIMITED ),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -8(1), MUMBAI

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 3937/MUM/2024[2019-20]Status: DisposedITAT Mumbai24 Jul 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.3937/Mum/2024 (Assessment Year :2019-20) Mahadhan AgriTech Limited Vs. Assistant Commissioner (Formerly known as of Income Tax, Central Smartchem Technologies Circle 8(1), Mumbai Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) Dy.Commissioner of Vs. Mahadhan AgriTech Income Tax, Central Limited Circle 8(1), Mumbai (Formerly known as Smartchem Technologies Ltd.) Survey N…

DCIT CENTRAL CIRCLE 8(1), MUMBAI vs. MAHADHAN AGRITECH LIMITED, PUNE

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 3569/MUM/2024[2019-20]Status: DisposedITAT Mumbai24 Jul 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.3937/Mum/2024 (Assessment Year :2019-20) Mahadhan AgriTech Limited Vs. Assistant Commissioner (Formerly known as of Income Tax, Central Smartchem Technologies Circle 8(1), Mumbai Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) Dy.Commissioner of Vs. Mahadhan AgriTech Income Tax, Central Limited Circle 8(1), Mumbai (Formerly known as Smartchem Technologies Ltd.) Survey N…

MAHADHAN AGRITECH LIMITED (FORMERLY KNOWN AS SMARTCHEM TECHNOLOGIES LTD ,MUMBAI vs. COMMISSIONER OF INCOME TAX(APPEAL)--50, MUMAI

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 2229/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Jul 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.3937/Mum/2024 (Assessment Year :2019-20) Mahadhan AgriTech Limited Vs. Assistant Commissioner (Formerly known as of Income Tax, Central Smartchem Technologies Circle 8(1), Mumbai Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) Dy.Commissioner of Vs. Mahadhan AgriTech Income Tax, Central Limited Circle 8(1), Mumbai (Formerly known as Smartchem Technologies Ltd.) Survey N…

MAHADHAN AGRITECH LIMITED (FORMERLY KNWON AS SMARTECH TECHNOLOGIES LTD ) ,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEALS)-MUMBAI-50, MUMBAI

In the result, the appeals filed by the assessee are\nallowed, and the appeal filed by the Revenue is dismissed

ITA 2228/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Jul 2025AY 2016-17
Section 132Section 153A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH\nMUMBAI\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\nITA No.2227/Mum/2024\n(Assessment Year :2017-18)\nITA No.2228/Mum/2024\n(Assessment Year :2016-17)\nITA No.2229/Mum/2024\n(Assessment Year :2018-19)\nITA No.3937/Mum/2024\n(Assessment Year :2019-20)\nITA No.5423/Mum/2024\n(Assessment Year :2020-21)\nMahadhan AgriTech Limited\n(Formerly known as\nSmartchem Technologies\nLtd.)\nSurvey No.93, Sai Hira\nMundhwa, Pune-411036\nVs. Assistant Commissioner\nof Income Tax, Central\nCircle 8(1), Mumbai\nPAN/GIR N…

MAHADHAN AGRITECH LIMITED (FORMERLY KNOWN AS SMARTECH TECHNOLOGIES LTD ,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEALS)-MUMBAI.50, MUMBAI

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 2227/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Jul 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.3937/Mum/2024 (Assessment Year :2019-20) Mahadhan AgriTech Limited Vs. Assistant Commissioner (Formerly known as of Income Tax, Central Smartchem Technologies Circle 8(1), Mumbai Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) Dy.Commissioner of Vs. Mahadhan AgriTech Income Tax, Central Limited Circle 8(1), Mumbai (Formerly known as Smartchem Technologies Ltd.) Survey N…

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), AHMEDABAD vs. MCFILLS ENTERPRISES PRIVATE LIMITED, AHMEDABAD

In the result, ITA No. 401/Ahd/2022 is partly allowed and ITA 402/Ahd/2022 is dismissed

ITA 402/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2018-19

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 401 & 402/Ahd/2022 Assessment Year 2017-18 & 2018-19

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Prathvi Raj Meena, CIT-D.R
Section 142(1)Section 143(1)Section 143(2)Section 2Section 2(18)Section 32(1)Section 36(1)(va)Section 37(1)Section 43(1)Section 43(6)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member ITA Nos. 401 & 402/Ahd/2022 Assessment Year 2017-18 & 2018-19 The ACIT, The McFills Circle-2(1)(1), Enterprises Pvt. Ltd. Ahmedabad Vs 501-5th Floor Shikhar (Appellant) Complex, Near Navrangpura Railway Crossing, Navrangpura, Ahmedabad-380009 PAN: AAECM3027C (Respondent) Assessee by: Shri Tushar Hemani, Sr. A.R. & Shri Parimalsinh B. Parmar, A.R. Revenue by: Shri Prathvi Raj Meena, CIT-D.R. Date of hearing : 17-04-2025 Date of pronouncement : 04-07-2025 आदेश/ORDER Pe…

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), AHMEDABAD vs. MCFILLS ENTERPRISES PRIVATE LIMITED, AHMEDABAD

In the result, ITA No. 401/Ahd/2022 is partly allowed and ITA 402/Ahd/2022 is dismissed

ITA 401/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2017-18

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 401 & 402/Ahd/2022 Assessment Year 2017-18 & 2018-19

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Prathvi Raj Meena, CIT-D.R
Section 142(1)Section 143(1)Section 143(2)Section 2Section 2(18)Section 32(1)Section 36(1)(va)Section 37(1)Section 43(1)Section 43(6)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member ITA Nos. 401 & 402/Ahd/2022 Assessment Year 2017-18 & 2018-19 The ACIT, The McFills Circle-2(1)(1), Enterprises Pvt. Ltd. Ahmedabad Vs 501-5th Floor Shikhar (Appellant) Complex, Near Navrangpura Railway Crossing, Navrangpura, Ahmedabad-380009 PAN: AAECM3027C (Respondent) Assessee by: Shri Tushar Hemani, Sr. A.R. & Shri Parimalsinh B. Parmar, A.R. Revenue by: Shri Prathvi Raj Meena, CIT-D.R. Date of hearing : 17-04-2025 Date of pronouncement : 04-07-2025 आदेश/ORDER Pe…

JT. CTI (OSD), CIRCLE-3(1)(1),, AHMEDABAD vs. M/S. NIRMA LIMITED,, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 791/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No.2007 & 2008/Ahd/2017 AND Assessment Year : 2012-13, 2013-14 & 2014-15 Nirma Limited, DCIT, Cir.3(1)(1) Nirma House, Ashram Road Vs Ahmedabad. Ahmedabad 380 009 PAN : AAACN 5350 K AND Assessment Year : 2013-14 & 2014-15 DCIT, Cir.3(1)(1) Nirma Limited, Ahmedabad. Vs Nirma House, Ashram Road Ahmedabad 380 009 PAN : AAACN 5350 K (Appellant) (Responent) Assessee by : Shri S.N. Soparkar, Sr.Advocate, Smt.Urvashi Shodhan…

NIRMA LIMITED,,AHMEDABAD vs. DCIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 516/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No.2007 & 2008/Ahd/2017 AND Assessment Year : 2012-13, 2013-14 & 2014-15 Nirma Limited, DCIT, Cir.3(1)(1) Nirma House, Ashram Road Vs Ahmedabad. Ahmedabad 380 009 PAN : AAACN 5350 K AND Assessment Year : 2013-14 & 2014-15 DCIT, Cir.3(1)(1) Nirma Limited, Ahmedabad. Vs Nirma House, Ashram Road Ahmedabad 380 009 PAN : AAACN 5350 K (Appellant) (Responent) Assessee by : Shri S.N. Soparkar, Sr.Advocate, Smt.Urvashi Shodhan…

THE DCIT, CIR-3(1)(1), AHMEDABAD vs. M/S. NIRMA LIMITED,, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 2224/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No.2007 & 2008/Ahd/2017 AND Assessment Year : 2012-13, 2013-14 & 2014-15 Nirma Limited, DCIT, Cir.3(1)(1) Nirma House, Ashram Road Vs Ahmedabad. Ahmedabad 380 009 PAN : AAACN 5350 K AND Assessment Year : 2013-14 & 2014-15 DCIT, Cir.3(1)(1) Nirma Limited, Ahmedabad. Vs Nirma House, Ashram Road Ahmedabad 380 009 PAN : AAACN 5350 K (Appellant) (Responent) Assessee by : Shri S.N. Soparkar, Sr.Advocate, Smt.Urvashi Shodhan…

M/S. NIRMA LIMITED,,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 2008/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No.2007 & 2008/Ahd/2017 AND Assessment Year : 2012-13, 2013-14 & 2014-15 Nirma Limited, DCIT, Cir.3(1)(1) Nirma House, Ashram Road Vs Ahmedabad. Ahmedabad 380 009 PAN : AAACN 5350 K AND Assessment Year : 2013-14 & 2014-15 DCIT, Cir.3(1)(1) Nirma Limited, Ahmedabad. Vs Nirma House, Ashram Road Ahmedabad 380 009 PAN : AAACN 5350 K (Appellant) (Responent) Assessee by : Shri S.N. Soparkar, Sr.Advocate, Smt.Urvashi Shodhan…

M/S. NIRMA LIMITED,,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-\n13 & 2013-14 filed by the assessee are partly allowed, while the appeal of the assessee\nfor AY 2014-15 is allowed

ITA 2007/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2012-13
For Appellant: \nShri S.N. Soparkar, Sr.AdvocateFor Respondent: \nShri Alpesh Parmar, CIT-DR
Section 2(24)(x)Section 234BSection 271

…{ "clean_text": "आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ ‘A' अहमदाबाद।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“A” BENCH, AHMEDABAD\nBEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT\nAND\nMS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER\nITA No.2007 & 2008/Ahd/2017\nAND\nITA No.516/AHD/2018\n Assessment Year : 2012-13, 2013-14 & 2014-15\nNirma Limited,\nNirma House, Ashram Road\nAhmedabad 380 009\nPAN: AAACN 5350 K\nVs\nDCIT, Cir.3(1)(1)\nAhmedabad.\nITA No.2224/Ahd/2017\nAND\nITA No.791/Ahd/2018\n Assessment Year: 2013-14 & 2014-15\nDCIT, Cir.3(1)(1)\nAhmedabad.\nVs\nNirma Limited,\nNirma House, Ashram Road\nAhmedabad 380 009\nPAN…

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