USV Ltd. v. DCIT, Central Circle-32, Mumbai

24 Taxmann.com 218Income Tax Appellate Tribunal2012#14167 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 10BSection 14ASection 35(2AB)Section 80IBSection 80ICSection 8D(2)(ii)Section 8D(2)(iii)

Judgments citing USV Ltd. v. DCIT, Central Circle-32, Mumbai

M/S. CIPLA LTD,MUMBAI vs. ACIT CENT . CIR 1(2), MUMBAI

In the result, the appeal of the assessee is treated as partly allowed

ITA 1795/MUM/2021[2008-09]Status: DisposedITAT Mumbai16 Sept 2024AY 2008-09

Bench: Shri B.R. Baskaran & Shri Sunil Kumar Singh: A.Y : 2008-09

For Appellant: Shri Yogesh Thar &For Respondent: Ms. Madhu Malati Ghosh
Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER : A.Y : 2008-09 Cipla Limited Vs. Asstt. Commissioner of Cipla House, Peninsula Business Income Tax, Park, G.K. Marg, Lower Parel, Central Cirle-1(2), Mumbai. Mumbai. (Appellant) (Respondent) PAN : AAACC1450B Appellant by : Shri Yogesh Thar & Shri Deep Chauhan Respondent by : Ms. Madhu Malati Ghosh Date of Hearing : 19/06/2024 Date of Pronouncement : 16/09/2024 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER : The assessee has filed this appeal challenging th…

TORRENT PHARMACEUTICALS LTD.,,AHMEDABAD vs. ACIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result appeal of the Revenue is hereby partly allowed

ITA 1172/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad26 Feb 2024AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Vartik Choksi, With Shri DhrunalBhatt, ARsFor Respondent: Shri Ritesh Parmar, CIT-DR
Section 143(3)Section 14ASection 35Section 43BSection 80

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA(TP).No.2365 and 2366/Ahd/2018 "नधा"रण वष"/Asstt. Years: 2013-14 and 2014-15 Torrent Pharmaceuticals Ltd. D.C.I.T, Circle-4(1)(2) Torrent House, Vs. Ahmedabad. Nr. Dinesh Hall, Off.Ashram Road Ahmedabad 380009. PAN: AAACT5456A And Asstt. Year 2015-16 Torrent Pharmaceuticals Ltd. A.C.I.T, Circle-4(1)(2) Torrent House, Vs. Ahmedabad. Nr. Dinesh Hall, Off.Ashram Road Ahmedabad 380 009. PAN: AAACT5456A आयकर अपील सं./ITA.…

VIACOM 18 MEDIA P. LTD,MUMBAI vs. ACIT , CIRCLE - 16 (1), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 6853/MUM/2018[2014-15]Status: DisposedITAT Mumbai03 Jan 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Blem/S. Viacom 18 Media Pvt. Ltd., V. Acit – 16(1) Zion Bizworld, Subhash Road-A 4Th Floor, Room No. 439 Near Garware Office, Vile Parle (E) Aayakar Bhavan Mumbai - 400057 M.K. Road Mumbai - 400020 Pan: Aaacm9164E (Appellant) (Respondent) Assessee By : Shri Nimesh Vora Department By : S.N. Kabra

For Appellant: Shri Nimesh VoraFor Respondent: S.N. Kabra

…CIT v/s Finlay Mills Ltd., 20 ITR 475 (SC); ii) PCIT v. Zydus Wellness Ltd., 247 Taxman 397 (Guj); iii) Cadia Healthcare Ltd (Ahd.); iv) Alembic Chemical Works Co. Ltd., 177 ITR 377 (SC); v) Empire Jute Co Ltd v/s CIT 124 ITR 1 (SC); and vi) USV Ltd v/s DCIT, 24 Taxmann.com 218 (Mum. Trib.). 140. The learned Departmental Representative relied upon the observations of the authorities below. 141. Considered the rival submissions and perused the material on record in the light of the decisions relied upon. We find that the issue for our adjudication is covered by the decision of the Hon'ble Supreme Court in Finlay M…

VIACOM 18 MEDIA P.LTD,MUMBAI vs. ADDL CIT 11(1), MUMBAI

In the result, assessee‟s appeal for A

ITA 8754/MUM/2010[2006-07]Status: DisposedITAT Mumbai03 Sept 2021AY 2006-07

Bench: Shri C.N. Prasad & Shri S. Rifaur Rahman

…CIT v/s Finlay Mills Ltd., 20 ITR 475 (SC); ii) PCIT v. Zydus Wellness Ltd., 247 Taxman 397 (Guj); iii) Cadia Healthcare Ltd (Ahd.); iv) Alembic Chemical Works Co. Ltd., 177 ITR 377 (SC); v) Empire Jute Co Ltd v/s CIT 124 ITR 1 (SC); and vi) USV Ltd v/s DCIT, 24 Taxmann.com 218 (Mum. Trib.). 140. The learned Departmental Representative relied upon the observations of the authorities below. 141. Considered the rival submissions and perused the material on record in the light of the decisions relied upon. We find that the issue for our adjudication is covered by the decision of the Hon'ble Supreme 64 Viacom 18 M…

GLENMARK PHARMACEUTICALS LTD.,MUMBAI vs. ACIT (LTU) - 2, MUMBAI

In the result, the appeal of the assessee is allowed and appeal of the revenue is dismissed

ITA 5651/MUM/2017[2013-14]Status: DisposedITAT Mumbai21 Aug 2019AY 2013-14

Bench: Shri M. Balaganesh, Am & Shri Ravish Sood, Jm M/S. Glenmark Pharmaceuticals Ltd., Vs. Asst. Commissioner Of Glenmark House, Income Tax – Ltu-2, 29Th Floor, Centre-I Hdo Corporate Builsing Wing A,B,D. Sawant Marg World Trade Centre Chakala, Opp. Western Express Cuffe Parade, Highway, Andheri (East), Mumbai – Mumbai – 400 005 400 099 Pan/Gir No. Aaacg2207L (Appellant) .. (Respondent) Asst. Commissioner Of Vs. M/S. Glenmark Pharmaceuticals Ltd., Income Tax – Ltu-2, Glenmark House, 29Th Floor, Centre-I Hdo Corporate Builsing World Trade Centre Wing A,B,D. Sawant Marg Cuffe Parade, Chakala, Opp. Western Express Mumbai – 400 005 Highway, Andheri (East), Mumbai – 400 099 Pan/Gir No. Aaacg2207L (Appellant) .. (Respondent)

Section 143(3)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI M. BALAGANESH, AM & SHRI RAVISH SOOD, JM M/s. Glenmark Pharmaceuticals Ltd., Vs. Asst. Commissioner of Glenmark House, Income Tax – LTU-2, 29th Floor, Centre-I HDO Corporate Builsing Wing A,B,D. Sawant Marg World Trade Centre Chakala, Opp. Western Express Cuffe Parade, Highway, Andheri (East), Mumbai – Mumbai – 400 005 400 099 PAN/GIR No. AAACG2207L (Appellant) .. (Respondent) Asst. Commissioner of Vs. M/s. Glenmark Pharmaceuticals Ltd., Income Tax – LTU-2, Glenmark House, 29th Floor, Centre-I HDO Corporate Builsing World Trade Centre Wing A,B,D…

GRP LTD,MUMBAI vs. DCIT 10(2), MUMBAI

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 1727/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Aug 2018AY 2011-12

Bench: Shri G. S. Pannu, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1727/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2011-12) Grp Limited बिधम/ Dcit-10(2) 510, ‘A’ Wing, Kohinoor Aayakar Bhavan, M.K. Vs. City Commercial-1, Kirol Road, Mumbai-400020. Road, L. B. Shashtri Marg, Kurla (W), Mumbai-400070. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacg1890M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Ram Tiwari (Sr. Ar) Assessee By: Shri B. V. Jhaveri सुनवाई की तारीख / Date Of Hearing: 09.05.2018 घोषणा की तारीख /Date Of Pronouncement: 03.08.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 25.01.2016 Passed By The Commissioner Of Income Tax (Appeals)-22 Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The Ay. 2011- 12. 2. The Assessee Has Raised The Following Grounds: - “1. Being Aggrieved Against Order Of The Commissioner Of Income Tax (Appeals)- 22, Mumbai, This Appeal Petition Is Being Filed Lo Consider The Following Grounds Of Appeal, Which Are Independent & Without Prejudice To Each Other

For Appellant: Shri B. V. JhaveriFor Respondent: Shri Ram Tiwari (Sr. AR)
Section 142(1)Section 143(1)Section 143(2)Section 14ASection 271(1)(c)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI G. S. PANNU, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.1727/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2011-12) GRP Limited बिधम/ DCIT-10(2) 510, ‘A’ Wing, Kohinoor Aayakar Bhavan, M.K. Vs. City Commercial-1, Kirol Road, Mumbai-400020. Road, L. B. Shashtri Marg, Kurla (W), Mumbai-400070. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACG1890M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri Ram Tiwari (Sr. AR) Assessee by: Shri B. V. Jhaveri सुनवाई की तारीख / Date of Hearing: 09.05.2018 घोषणा की तारीख /Date of Pronouncem…

INVENTIA HEALTHCARE P.LTD,MUMBAI vs. DCIT 9(2), MUMBAI

In the result, the appeal of the assessee company is partly allowed

ITA 5350/MUM/2014[2010-11]Status: DisposedITAT Mumbai26 Aug 2016AY 2010-11

Bench: Shri G.S.Pannu & Shri Ravish Sood

For Appellant: Shri Anil SatheFor Respondent: Shri Suman Ratnam Darshi
Section 143Section 35

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA No.5350 /MUM/2014 (A.Y. 2010-11) M/s. Inventia Heath Care Pvt. Ltd, Unit No. 4, Khira Indl. Estate, B.M Bhargava Road, Santacruz (W),Mumbai- 400054 PAN:AABCT5371R .... Appellant Vs. DCIT-9(2), Mumbai. .... Respondent Appellant by : Shri Anil Sathe Respondent by : Shri Suman Ratnam Darshi Date of hearing : 25/07/2016 Date of pronouncement : 26/08/2016 ORDER PER RAVISH SOOD, J.M: The present appeal filed by the assessee company for assessment year 2010-11 is dir…