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).

How many judgments cite United Breweries Ltd. v. ACIT?

41 judgments on BharatTax cite United Breweries Ltd. v. ACIT (76 Taxmann.com 103), spanning 2019 to 2026.

Which sections of the Income Tax Act does United Breweries Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 115JB, Section 143(3), Section 43(1), Section 14A, Section 32(1), Section 32.

United Breweries Ltd. v. ACIT (76 Taxmann.com 103)

Rexel India Private Limited, Pune vs. Deputy Commissioner of Income Tax, Pune

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

ITA 981/PUN/2024[AY 2016-17]Status: DisposedITAT Pune05 May 2025

Section 143(2)Section 32(1)Section 43(1)Section 43(6)

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.981/PUN/2024 निर्धारण वर्ष / Assessment Year: 2016-17 Rexel India Private Limited, Office No. 407-414, 4th Floor, Insignia, 46, Sasoon Road, Pune-411001 Maharashtra PAN AAFCR6724C Vs. DCIT, PUNE Appellant/Assessee Respondent/Revenue Assessee by Department by Date of hearing Date of Pronouncement Shri Nikhil Pathak Shri Mallikarjun Utture, CIT 05/02/2025 05/05/2025 आदेश / ORDER PER MS. ASTHA CHANDRA, JM The appeal…

S S Group P.Ltd, Gurgaon vs. ACIT, Circle-4(1), Gurgaon

In the result, both appeals of the assessee are partly allowed as above

ITA 7691/DEL/2018[2015-16]Status: DisposedITAT Delhi12 Mar 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraita No.7691/Del/2018, A.Y. 2015-16 Ita No.8950/Del/2019, A.Y. 2016-17 M/S. S S Group (P) Ltd. Assistant Commissioner Of C/O Rra Taxindia Income Tax, Circle-4(1) D-28, South Extension Part-1 Vs. Income Tax Office, New Delhi-110049 Hsiidc Building, Pan: Aapcs5288Q Udyog Vihar, Gurgaon (Appellant) (Respondent) Appellant By Shri Somil Agarwal, Advocate Shri Deepesh Garg, Advocate Respondent By Ms. Jaya Chaudhary, Cit Dr Date Of Hearing 18/12/2024 Date Of Pronouncement 12/03/2025 Order Per Avdhesh Kumar Mishra, Am Since Issues Involved In These Appeals Were Identical; Hence, These Cases Were Heard Together. Accordingly, These Appeals Are Being Disposed Off By This Common Order For The Sake Of Brevity.

Section 234ASection 32(1)Section 40A(3)Section 43(6)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.7691/Del/2018, A.Y. 2015-16 ITA No.8950/Del/2019, A.Y. 2016-17 M/s. S S Group (P) Ltd. Assistant Commissioner of C/O RRA TAXINDIA Income Tax, Circle-4(1) D-28, South Extension Part-1 Vs. Income Tax Office, New Delhi-110049 HSIIDC Building, PAN: AAPCS5288Q Udyog Vihar, Gurgaon (Appellant) (Respondent) Appellant by Shri Somil Agarwal, Advocate Shri Deepesh Garg, Advocate Respondent by Ms. Jaya Chaudhary, CIT DR Date of Hearing 18/12/2024 Date…

ACIT Circle 8(3)(1), Mumbai vs. Ganjam Trading Co. Pvt. Ltd., Mumbai

In the result, the appeal of the Revenue is dismissed and the Cross

ITA 458/MUM/2024[2018-19]Status: DisposedITAT Mumbai17 Dec 2024AY 2018-19

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan: A.Y. : 2018-19 C.O. No. 99/Mum/2024 : A.Y. : 2018-19 (Arising Out Of Ita No. 458/M/24)

For Appellant: Shri Madhur Agrawal, Advocate &For Respondent: Dr. Kishor Dhule, CIT-DR

Section 115JSection 14ASection 2Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “G” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER : A.Y. : 2018-19 C.O. No. 99/Mum/2024 : A.Y. : 2018-19 (Arising out of ITA No. 458/M/24) Asst. Commissioner of Income Tax, Vs. Vyoman India Pvt. Ltd., Circle-8(3)(1), (Successor to Ganjam Trading Co. Pvt. Ltd.,) Room No. 446, 4th Floor, 1, New Prakash Cinema, Aayakar Bhavan, M.K.Road, N.M. Joshi Marg, Mumbai. Lower Parel West, Mumbai. (Appellant) PAN : AAWCS1972Q (Respondent/Cross Objector) For Assessee : Shri Madhur Agrawal, Advocate & Shri Jay Bhansali, A…

Income Tax Officer, Chennai vs. Sunedison Solar Power India Private Limited, Chennai

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

ITA 1028/CHNY/2024[AY 2016-17]Status: DisposedITAT Chennai24 Jul 2024

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1028/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 The Income Tax Officer, Vs. Sunedison Solar Power India Private Corporate Ward 6(1), Room No. 704, Limited, No. 6J, Century Plaza,560- Wanaparthy Block, Aayakar Bhawan, 565, Anna Salai, Chennai 600 040 Nungambakkam, Chennai 600 034. [Pan: Aascs6905K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Aroon Prasad, Addl. Cit ""थ" की ओर से/Respondent By : Shri S.K. Gupta, Advocate सुनवाई की तारीख/ Date Of Hearing : 22.07.2024 घोषणा की तारीख /Date Of Pronouncement : 24.07.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Revenue Is Directed Against The Order Dated 09.02.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2016-17. 2. We Find That This Appeal Is Filed With A Delay Of Four Days. The Revenue Filed A Petition For Condonation Of Delay Explaining Reasons For The Said Delay & Prayed For Condonation Of That Delay. On Perusal Of The Condonation Petition & Upon Hearing Both The Parties, We Find That The 2

For Appellant: Shri Aroon Prasad, Addl. CITFor Respondent: Shri S.K. Gupta, Advocate

Section 144BSection 147Section 260A

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एसएस िव"ने" रिव, "ाियक सद" एवं "ी एस.आर. रगुनाथॎ, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. No.1028/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 The Income Tax Officer, Vs. Sunedison Solar Power India Private Corporate Ward 6(1), Room No. 704, Limited, No. 6J, Century Plaza,560- Wanaparthy Block, Aayakar Bhawan, 565, Anna Salai, Chennai 600 040 Nungambakkam, Chennai 600 034. [PAN: AASCS6905K] (अपीलाथ"/Appellant) (""थ"/Respondent)…

Primetals Technologies India Pvt. Ltd., Kolkata vs. ACIT, Circle - 1(1), Kolkata

In the result, appeals of the assessee for Assessment Year 2017-18

ITA 372/KOL/2022[2018-2019]Status: DisposedITAT Kolkata16 May 2024AY 2018-2019

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 371 & 372/Kol/2022 Assessment Year: 2017-18 & 2018-19 Primetals Technologies India Pvt. Ltd. Acit, Circle-1(1), Kolkata 5Th Floor, Tower-C Vs Dlf, It Park-I 08 Majore Arterial Road New Town Kolkata - 700156 [Pan : Aaecv9657M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ajoy Vora, Sr. Advocate & Pooja Saraf, Ar Revenue By : Shri Rakesh Kumar Das, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 21/02/2024 घोषणा क" तारीख /Date Of Pronouncement: 16/05/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Final Assessment Orders Framed U/S 143(3) R.W.S. 144C & 144C(5) Of The Income Tax Act, 1961 (Hereinafter ‘The Act’) By The Deputy Commissioner Of Income Tax, Circle – 1(1), Kolkata (Hereinafter The “Ld. Ao”) Even Dt. 29/04/2022, Passed In Pursuance Of The Directions Of The Ld. Dispute Resolution Panel -2, New Delhi, Dt. 18/02/2022 For Assessment Year 2017-18 & Dt. 04/03/2022 For Assessment Year 2018-19, Passed U/S 144C(5) Of The Act. 2. The Assessee Has Raised The Following Grounds Of Appeal For Assessment Year 2017-18:- “Ground 1:

For Appellant: Shri Ajoy Vora, Sr. Advocate and Pooja Saraf, ARFor Respondent: Shri Rakesh Kumar Das, CIT, D/R

Section 143(3)Section 144CSection 144C(5)Section 156Section 32(1)Section 92C

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 371 & 372/Kol/2022 Assessment Year: 2017-18 & 2018-19 Primetals Technologies India Pvt. Ltd. ACIT, Circle-1(1), Kolkata 5th Floor, Tower-C Vs DLF, IT Park-I 08 Majore Arterial Road New Town Kolkata - 700156 [PAN : AAECV9657M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Ajoy Vora, Sr. Advocate and Pooja Saraf, AR Revenue by : Shri Rakesh Kumar Das, CIT, D/R सुनवाई क" तारीख/Date of Hearing : 21/02…

Primetals Technologies India Private Limited, Kolkata vs. ACIT, Circle-1(1), Kolkata

In the result, appeals of the assessee for Assessment Year 2017-18

ITA 371/KOL/2022[2017-2018]Status: DisposedITAT Kolkata16 May 2024AY 2017-2018

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 371 & 372/Kol/2022 Assessment Year: 2017-18 & 2018-19 Primetals Technologies India Pvt. Ltd. Acit, Circle-1(1), Kolkata 5Th Floor, Tower-C Vs Dlf, It Park-I 08 Majore Arterial Road New Town Kolkata - 700156 [Pan : Aaecv9657M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ajoy Vora, Sr. Advocate & Pooja Saraf, Ar Revenue By : Shri Rakesh Kumar Das, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 21/02/2024 घोषणा क" तारीख /Date Of Pronouncement: 16/05/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Final Assessment Orders Framed U/S 143(3) R.W.S. 144C & 144C(5) Of The Income Tax Act, 1961 (Hereinafter ‘The Act’) By The Deputy Commissioner Of Income Tax, Circle – 1(1), Kolkata (Hereinafter The “Ld. Ao”) Even Dt. 29/04/2022, Passed In Pursuance Of The Directions Of The Ld. Dispute Resolution Panel -2, New Delhi, Dt. 18/02/2022 For Assessment Year 2017-18 & Dt. 04/03/2022 For Assessment Year 2018-19, Passed U/S 144C(5) Of The Act. 2. The Assessee Has Raised The Following Grounds Of Appeal For Assessment Year 2017-18:- “Ground 1:

For Appellant: Shri Ajoy Vora, Sr. Advocate and Pooja Saraf, ARFor Respondent: Shri Rakesh Kumar Das, CIT, D/R

Section 143(3)Section 144CSection 144C(5)Section 156Section 32(1)Section 92C

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 371 & 372/Kol/2022 Assessment Year: 2017-18 & 2018-19 Primetals Technologies India Pvt. Ltd. ACIT, Circle-1(1), Kolkata 5th Floor, Tower-C Vs DLF, IT Park-I 08 Majore Arterial Road New Town Kolkata - 700156 [PAN : AAECV9657M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Ajoy Vora, Sr. Advocate and Pooja Saraf, AR Revenue by : Shri Rakesh Kumar Das, CIT, D/R सुनवाई क" तारीख/Date of Hearing : 21/02…

Sony Pictues Netorks India P. Ltd., Mumbai vs. Addl/Jt/Dy/Asstt/CIT/ITO, National E-Assessment Centre Delhi (Now Known As National Faceless Assessment Centre), Delhi

In the result, both the appeals of the assessee are treated as allowed

ITA 925/MUM/2021[2016-17]Status: DisposedITAT Mumbai02 May 2024AY 2016-17

Bench: Justice (Retd.) C V Bhadang, Hon’Ble& Shri B.R. Baskaran: A.Y : 2015-16 : A.Y : 2016-17

For Appellant: Shri Percy Pardiwala with Shri Nitesh Joshi &For Respondent: Shri Salil Mishra – CIT-DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE JUSTICE (RETD.) C V BHADANG, HON’BLE PRESIDENT& SHRI B.R. BASKARAN, ACCOUNTANT MEMBER : A.Y : 2015-16 : A.Y : 2016-17 Culver Max Entertainment Private Vs. Assistant Commissioner of Limited. Income Tax, Circle -13(2)(2), (formerly known as Sony Pictures Mumbai/ Networks India Private Limited. National Faceless Assessment Interface Building 7, 4th Floor, Centre, Delhi. Off Malad Link Road, Malad (West) (Respondent) Mumbai – 400 064. PAN :AABCS-1728-D (Appellant) Appellant by : Shri Percy Pardiwala with Shri Nitesh Joshi & Ms. Mansi Chheda Res…

Ntc Logistics India [P] Ltd, Chennai vs. PCIT, Chennai

The appeal stands dismissed

ITA 382/CHNY/2022[2017-18]Status: DisposedITAT Chennai08 Sept 2023AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.382/Chny/2022 (िनधा)रण वष) / Assessment Year: 2017-18) M/S. Ntc Logistics India (P) Ltd Pcit बनाम New No.97 (Old No.47), Ntc Towers Chennai-4. Linghi Chetty Street, Parris, / Vs. Chennai-600 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccn-7806-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Raghunathan. S, (Advocate)- Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 05-07-2023 घोषणाकीतारीख /Date Of Pronouncement : 08-09-2023 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri Raghunathan. S, (Advocate)- Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)- Ld. DR

Section 143(3)Section 263Section 32Section 37

…he hands of the amalgamated company. No goodwill was admitted in the hands of amalgamating company and Explanation 7 to Sec.43(1) as well as Sixth proviso to Sec.32(1)(ii) would apply. The decision of Bangalore Tribunal in United Breweries Ltd. vs. Addl. CIT (76 Taxmann.com 103) was also referred to support the same. Finally, the assessment order was held to be erroneous and prejudicial to the interest of the revenue and Ld. AO was directed to pass fresh assessment order considering this aspect of the matter. Aggrieved as aforesaid the assessee is in further appeal before us. Pursuant to aforesaid directions of L…

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

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

ITA 769/MUM/2023[2009-10]Status: DisposedITAT Mumbai31 Jul 2023AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 Thermo Fisher Scientific India Dy. Cit-15(3)(1), Pvt. Ltd., Room No. 360, Aayakar Vs. 403-404, ‘B’ Wing, Delphi, Bhavan, New Marine Lines, Hiranandani Business Park, Mumbai-400020. Mumbai-400076. Pan No. Aabct 3207 A Appellant Respondent

For Appellant: Mr. Niraj ShethFor Respondent: Mr. Mudit Nagpal, CIT-DR

Section 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2009-10 Thermo Fisher Scientific India Dy. CIT-15(3)(1), Pvt. Ltd., Room No. 360, Aayakar Vs. 403-404, ‘B’ Wing, Delphi, Bhavan, New Marine Lines, Hiranandani Business Park, Mumbai-400020. Mumbai-400076. PAN NO. AABCT 3207 A Appellant Respondent Assessee by : Mr. Niraj Sheth Revenue by : Mr. Mudit Nagpal, CIT-DR Date of Hearing : 26/07/2023 : Date of pronouncement 31/07/2023 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is direct…

Olympia Tech Park Private Limited, Chennai vs. PCIT - 4, Chennai

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

ITA 922/CHNY/2022[2017-2018]Status: DisposedITAT Chennai27 Apr 2023AY 2017-2018

Bench: Shri V. Durga Rao & Dr. Manish Boradआयकर अपील सं./I.T.A. No.922/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Olympia Tech Park (Chennai) Vs. The Principal Commissioner Of Private Limited, No. 1, Sidco Income Tax, Chennai-4, Industrial Estate, Guindy, Chennai. Chennai 600 032. [Pan:Aabco8102F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri M. Rajan, Cit सुनवाई की तारीख/ Date Of Hearing : 20.04.2023 घोषणा की तारीख /Date Of Pronouncement : 27.04.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Principal Commissioner Of Income Tax, Chennai -4, Chennai, Dated 25.03.2022 Relevant To The Assessment Year 2017-18 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri M. Rajan, CIT

Section 143(3)Section 253Section 263Section 80I

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "ाियक सद" एवं डॉ. मनीष बोराड, लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND DR. MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.922/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Olympia Tech Park (Chennai) Vs. The Principal Commissioner of Private Limited, No. 1, SIDCO Income Tax, Chennai-4, Industrial Estate, Guindy, Chennai. Chennai 600 032. [PAN:AABCO8102F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri N.V. Balaji, Advocate ""थ" की ओर से/Responde…

M/S. Sun Edition Solar Power India Pvt. Ltd., Chennai vs. DCIT, Corporate Circle - 6 (2), Chennai

In the result, the appeals filed by the assessee for the assessment years 2013-14, 2014-15 and 2015-16 are allowed and the appeal filed by the Revenue for the assessment year 2015-16 is dismissed

ITA 570/CHNY/2020[2015-16]Status: DisposedITAT Chennai12 Apr 2023AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT

Section 32(1)

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member I.T.A. Nos.1520/Chny/2018, 2164/Chny/2019 & 570/Chny/2020 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. SunEdison Solar Power Vs. The Deputy Commissioner of India Pvt. Ltd., Flat No. 6J, Century Income Tax, Corporate Circle 6(2)/ Plaza, 560-562, Anna Salai, ITO, Corporate Ward 6(3)/ Teynampet, Chennai 600 018. DCIT, Corporate Circle 6(3), Chennai. [PAN:AASCS6905K…

ACIT Corporate Circle-6(2), Chennai vs. M/S Sun Edison Solar Power India Pvt Ltd, Chennai

In the result, the appeals filed by the assessee for the assessment years 2013-14, 2014-15 and 2015-16 are allowed and the appeal filed by the Revenue for the assessment year 2015-16 is dismissed

ITA 427/CHNY/2020[2015-16]Status: DisposedITAT Chennai12 Apr 2023AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT

Section 32(1)

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member I.T.A. Nos.1520/Chny/2018, 2164/Chny/2019 & 570/Chny/2020 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. SunEdison Solar Power Vs. The Deputy Commissioner of India Pvt. Ltd., Flat No. 6J, Century Income Tax, Corporate Circle 6(2)/ Plaza, 560-562, Anna Salai, ITO, Corporate Ward 6(3)/ Teynampet, Chennai 600 018. DCIT, Corporate Circle 6(3), Chennai. [PAN:AASCS6905K…

M/S Sun Edison Solar Power India Pvt Ltd, Chennai vs. ITO, Corporate Ward - 6 (3), Chennai

In the result, the appeals filed by the assessee for the assessment years 2013-14, 2014-15 and 2015-16 are allowed and the appeal filed by the Revenue for the assessment year 2015-16 is dismissed

ITA 2164/CHNY/2019[2014-15]Status: DisposedITAT Chennai12 Apr 2023AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT

Section 32(1)

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member I.T.A. Nos.1520/Chny/2018, 2164/Chny/2019 & 570/Chny/2020 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. SunEdison Solar Power Vs. The Deputy Commissioner of India Pvt. Ltd., Flat No. 6J, Century Income Tax, Corporate Circle 6(2)/ Plaza, 560-562, Anna Salai, ITO, Corporate Ward 6(3)/ Teynampet, Chennai 600 018. DCIT, Corporate Circle 6(3), Chennai. [PAN:AASCS6905K…

M/S Sun Edison Solar Power India Pvt Ltd, Chennai vs. DCIT Corporate Circle 6 (2), Chennai

In the result, the appeals filed by the assessee for the assessment years 2013-14, 2014-15 and 2015-16 are allowed and the appeal filed by the Revenue for the assessment year 2015-16 is dismissed

ITA 1520/CHNY/2018[2013-14]Status: DisposedITAT Chennai12 Apr 2023AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT

Section 32(1)

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member I.T.A. Nos.1520/Chny/2018, 2164/Chny/2019 & 570/Chny/2020 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. SunEdison Solar Power Vs. The Deputy Commissioner of India Pvt. Ltd., Flat No. 6J, Century Income Tax, Corporate Circle 6(2)/ Plaza, 560-562, Anna Salai, ITO, Corporate Ward 6(3)/ Teynampet, Chennai 600 018. DCIT, Corporate Circle 6(3), Chennai. [PAN:AASCS6905K…

M/S. Aaris Group India Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-1(1)(1), Bangalore

In the result the appeal filed by the assessee stands partly allowed

ITA 177/BANG/2022[2017-18]Status: DisposedITAT Bangalore20 Jan 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 177/Bang/2022 (Assessment Year: 2017-18)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Praveen Karanth, CIT-DR

Section 144CSection 234BSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “C” BENCH, BENGALURU Before Shri Chandra Poojari, Accountant Member and Smt. Beena Pillai, Judicial Member IT(TP)A No. 177/Bang/2022 (Assessment Year: 2017-18) M/s. Arris Group India Pvt. Ltd. Vs. DCIT, Circle - 1(1)(1) 33/1 3rd Floor, The Senate Bmtc Building Usloor Road, Usloor Kormangala Bangalore 560042 Bengaluru 560095 Bangalore 560100 PAN – AAECP2172M (Appellant) (Respondent) Assessee by: Shri Salil Kapoor, Advocate Revenue by: Shri Praveen Karanth, CIT-DR Date of hearing: 03.11.2022 Date of pronouncement: 20.01.2023 O R D E R Per: Beena Pillai, J.M. Prese…

M/S. Te Connectivity Services India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-7(1)(1), Bangalore

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

ITA 300/BANG/2021[2016-17]Status: DisposedITAT Bangalore26 May 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.300/Bang/2021 Assessment Year : 2016-17

For Appellant: Shri Sriram Sheshadri & Ms. Amulya K., CAsFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.300/Bang/2021 Assessment year : 2016-17 TE Connectivity Services Vs. The Assessing Officer, India Private Ltd., National Faceless 59/2, 1st Floor, Gurudas Heritage, Assessment Centre, Block-b, 100 Feet Ring Road, Delhi. Banashankari 2nd Stage, Bangalore – 560 070. PAN: AAFCT 3474R APPELLANT RESPONDENT Appellant by : Shri Sriram Sheshadri & Ms. Amulya K., CAs Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 15.03.2022 Dat…

Troikaa Pharmaceuticlas Limited, Ahmedabad vs. The Pr. CIT-3, Ahmedabad

ITA 55/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad18 Nov 2021AY 2016-17

For Appellant: Shri Dhiren Shah &For Respondent: Shri Vinod Tanwani, CIT-D.R

Section 143(3)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member ITA Nos. 55 & 56/Ahd/2021 Assessment Year 2016-17 & 2017-2018 Troikaa Pharmaceuticals The PCIT, Ltd. Commerce House-1, Ahmedabad-3 Opp: Rajvansh Apartment, Vs (Respondent) Judges Bunglow Road, Ahmedabad PAN: AABCT6866H (Appellant) Revenue by: Shri Vinod Tanwani, CIT-D.R. Assessee by: Shri Dhiren Shah & Shri Nupur Shah, A.Rs. Date of hearing : 17-09-2021 Date of pronouncement : 17-11-2021 आदेश/ORDER PER : AMARJIT SINGH, ACCOUN…

L, Oreal India Pvt. Ltd., Mumbai vs. DCIT, Circle 7 (1)(2), Mumbai

In the result, this ground of appeal allowed for statistical purpose

ITA 7204/MUM/2019[2015-16]Status: DisposedITAT Mumbai27 Jul 2020AY 2015-16

Bench: Shri R.C. Sharma & Shri Pawan Singhl‟Oreal India Pvt. Ltd. Dcit Circle-7(1)(2) A-Wing, 8Th Floor, Marathon Aayakar Bhavan, Futurex, N.M. Joshi Marg, M.K. Road, Lower Parel, Mumbai-400013. Mumbai-400020. Vs. Pan: Aaacl0738K Appellant Respondent Appellant By : Shri Neeraj Seth (Ar) Respondent By : Shri Anand Mohan (Cit-Dr) Date Of Hearing : 03.07.2020 Date Of Pronouncement : 27 .07.2020 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri Neeraj Seth (AR)For Respondent: Shri Anand Mohan (CIT-DR)

Section 143(3)Section 254(1)Section 4Section 92Section 92BSection 92C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER L‟Oreal India Pvt. Ltd. DCIT Circle-7(1)(2) A-Wing, 8th Floor, Marathon Aayakar Bhavan, Futurex, N.M. Joshi Marg, M.K. Road, Lower Parel, Mumbai-400013. Mumbai-400020. Vs. PAN: AAACL0738K Appellant Respondent Appellant by : Shri Neeraj Seth (AR) Respondent by : Shri Anand Mohan (CIT-DR) Date of Hearing : 03.07.2020 Date of Pronouncement : 27 .07.2020 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is directed agains…

M/S. Pik Studios P. Ltd (Formerly Known As Pik Pen Private Limited), Mumbai vs. ITO 8(2)(4), Mumbai

In the result, these appeals by the assessee stand dismissed

ITA 6681/MUM/2018[1999-11]Status: DisposedITAT Mumbai05 Mar 2020AY 1999-11

Bench: Shri Shamim Yahya & Shri Amarjit Singh.

Section 154Section 32Section 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER. S.No. I.T.A. No. Asstt. Year. 1. 6681/Mum/2018 1999-2000 2. 6682/Mum/2018 2000-2001 3. 6683/Mum/2018 2001-2002 4. 6684/Mum/2018 2002-2003 5. 6685/Mum/2018 2003-2004 6. 6686/Mum/2018 2004-2005 7. 6687/Mum/2018 2005-2006 8. 6688/Mum/2018 2006-2007 9. 6689/Mum/2018 2008-2009 10. 6690/Mum/2018 2009-2010 11. 6691/Mum/2018 2011-2012 12. 6692/Mum/2018 2012-2013 13. 2470/Mum/2017 2010-2011 M/s PIK Studios P. Ltd. Vs. Dy. Commissioner of Income- (Formerly known as PIK Pens tax-8(…

Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad vs. Mylan Laboratories Limited, Hyderabad

In the result, appeal of the assessee is partly allowed

ITA 12/HYD/2019[2014-15]Status: DisposedITAT Hyderabad13 Nov 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Respondent: Sh. YVST Sai, D.R

Section 251Section 28Section 32Section 32(1)Section 37(1)Section 43(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘A’ BENCH : Hyderabad Before Smt. P. Madhavi Devi, Judicial Member And Shri S. Rifaur Rahman, Accountant Member ITA No. 2335/Hyd./2018 Assessment Year: 2014-15 Mylan Laboratories Limited. Vs. Dy.CIT, Circle 16(2) Hyderabad Hyderabad. PAN: AADCM3491M (Appellant) (Respondent) ITA No. 12/Hyd./2019 Assessment Year: 2014-15 Dy.CIT, Circle 16(2) vs. Mylan Laboratories Limited. 2nd Floor, B Block, Plot No.564/A/22, Road no.92 I.T.Towers, A.C.Guards, Jubilee Hills Masab Tank Hyderabad 500 034. Hyderabad & (Appellant) (Respondent) For Revenue: Sh. YVST Sai, D.R. For…

United Breweries Ltd. v. ACIT

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

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M/S. Aaris Group India Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-1(1)(1), Bangalore

M/S. Te Connectivity Services India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-7(1)(1), Bangalore

Troikaa Pharmaceuticlas Limited, Ahmedabad vs. The Pr. CIT-3, Ahmedabad

L, Oreal India Pvt. Ltd., Mumbai vs. DCIT, Circle 7 (1)(2), Mumbai

M/S. Pik Studios P. Ltd (Formerly Known As Pik Pen Private Limited), Mumbai vs. ITO 8(2)(4), Mumbai

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