Zandu Pharmaceuticals Work Ltd. v. CIT

31 Taxmann.com 191High Court2013#9662 most cited

What is Zandu Pharmaceuticals Work Ltd. v. CIT authority for?

Common corporate expenses should not be allocated when computing the profit of an SEZ unit, if the expenses were not incurred for that specific unit.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2026.

Also referred to as

Zandu Pharmaceuticals Work Ltd. v. CIT · section 10A · section 10AA · SEZ unit · common expenses · allocation of expenses · corporate expenses · turnover

Sections most often in play

Section 10BSection 201Section 40(a)(i)Section 40(a)(ia)Section 72Section 90(2)Section 10ASection 139(1)

Issues it is cited on

section 72section 80hhcsection 80hhsection 10bsection 90(2)unabsorbed depreciationsection 80hsection 10asection 40(a)(i)section 90section 35gross total income

Judgments citing Zandu Pharmaceuticals Work Ltd. v. CIT

Zensar Technologies Limited, Mumbai vs. DCIT Circle 2(3)(1), Mumbai

In the result, appeal is allowed

ITA 3439/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Feb 2026AY 2020-21

Bench: Shri Saktijit Dey & Shri Arun Khodpia

Section 10ASection 115JSection 142(1)Section 263Section 80GSection 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.3439/Mum/2025 (Assessment Year: 2020-21) Zensar Technologies Ltd., Magnet House, 2nd Floor, N.M. Marg, Ballard Estate, Mumbai – 400001 (Appellant) PAN NO. AAACF 0742K PCIT, Room No.344, Aayakar Bhawan, Vs. M.K. Road, Mumbai – 400020 (Respondent) Appellant by Shri Nitesh Joshi, And Shri Ninad Patade Respondent by Shri Arun Kanti Datta, (CIT- DR) (Appellant) (Respondent) Date of Hearing 29.01.2026 Date of Pronouncement 12.02.2026 ORDER Per Saktijit Dey, Vice President: In t…

Strides Pharma Science Limited, Navi Mumbai vs. DCIT Corporate Circle 6(2), Chennai

In the result, the appeals of assessee for A

ITA 769/CHNY/2019[2011-12]Status: DisposedITAT Chennai25 Jul 2025AY 2011-12

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.2380/Chny/2018 िनधा9रण वष9 /Assessment Year: 2009-10 M/S. Shasun Pharmaceuticals Ltd., The Dy. Commissioner Of (Merged With M/S. Strides Shasun Vs. Income Tax, Ltd., Now Known As Strides Pharma Non Corporate Circle-6(1), Science Ltd.,) Chennai. No.28, Batra Centre, Sardar Patel Road, Guindy, Chennai – 600 032. [Pan: Aadcs 8104P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Maithili, Addl. CIT
Section 10B

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2380/Chny/2018 िनधा9रण वष9 /Assessment Year: 2009-10 M/s. Shasun Pharmaceuticals Ltd., The Dy. Commissioner of (Merged with M/s. Strides Shasun Vs. Income Tax, Ltd., now known as Strides Pharma Non Corporate Circle-6(1), Science Ltd.,) Chennai. No.28, Batra Centre, Sardar Patel Road, Guindy, Chennai – 600 032. [PAN: AADCS 8104P] (अपीलाथ"/Appellant) (""यथ"/R…

DCIT Circle-15 (3)(1), Mumbai vs. M/S. Shasun Pharmaceuticals Ltd Now Know As Strides Pharma Science Ltd, Chennai

In the result, the appeals of assessee for A

ITA 5404/MUM/2019[2010-11]Status: DisposedITAT Chennai25 Jul 2025AY 2010-11

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.2380/Chny/2018 िनधा9रण वष9 /Assessment Year: 2009-10 M/S. Shasun Pharmaceuticals Ltd., The Dy. Commissioner Of (Merged With M/S. Strides Shasun Vs. Income Tax, Ltd., Now Known As Strides Pharma Non Corporate Circle-6(1), Science Ltd.,) Chennai. No.28, Batra Centre, Sardar Patel Road, Guindy, Chennai – 600 032. [Pan: Aadcs 8104P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Maithili, Addl. CIT
Section 10B

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2380/Chny/2018 िनधा9रण वष9 /Assessment Year: 2009-10 M/s. Shasun Pharmaceuticals Ltd., The Dy. Commissioner of (Merged with M/s. Strides Shasun Vs. Income Tax, Ltd., now known as Strides Pharma Non Corporate Circle-6(1), Science Ltd.,) Chennai. No.28, Batra Centre, Sardar Patel Road, Guindy, Chennai – 600 032. [PAN: AADCS 8104P] (अपीलाथ"/Appellant) (""यथ"/R…

Strides Pharma Science Ltd., Mumbai vs. DCIT, CC - 6 (2), Chennai

In the result, the appeals of assessee for A

ITA 2335/CHNY/2019[2010-11]Status: DisposedITAT Chennai25 Jul 2025AY 2010-11

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.2380/Chny/2018 िनधा9रण वष9 /Assessment Year: 2009-10 M/S. Shasun Pharmaceuticals Ltd., The Dy. Commissioner Of (Merged With M/S. Strides Shasun Vs. Income Tax, Ltd., Now Known As Strides Pharma Non Corporate Circle-6(1), Science Ltd.,) Chennai. No.28, Batra Centre, Sardar Patel Road, Guindy, Chennai – 600 032. [Pan: Aadcs 8104P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Maithili, Addl. CIT
Section 10B

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2380/Chny/2018 िनधा9रण वष9 /Assessment Year: 2009-10 M/s. Shasun Pharmaceuticals Ltd., The Dy. Commissioner of (Merged with M/s. Strides Shasun Vs. Income Tax, Ltd., now known as Strides Pharma Non Corporate Circle-6(1), Science Ltd.,) Chennai. No.28, Batra Centre, Sardar Patel Road, Guindy, Chennai – 600 032. [PAN: AADCS 8104P] (अपीलाथ"/Appellant) (""यथ"/R…

DCIT-15(3)(2), Chennai vs. M/S.Shasun Pharmaceuticals Private Limited (Merged With Strides Shasun Limited), Chennai

In the result, the appeals of assessee for A

ITA 4945/MUM/2018[2009-10]Status: DisposedITAT Chennai25 Jul 2025AY 2009-10

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.2380/Chny/2018 िनधा9रण वष9 /Assessment Year: 2009-10 M/S. Shasun Pharmaceuticals Ltd., The Dy. Commissioner Of (Merged With M/S. Strides Shasun Vs. Income Tax, Ltd., Now Known As Strides Pharma Non Corporate Circle-6(1), Science Ltd.,) Chennai. No.28, Batra Centre, Sardar Patel Road, Guindy, Chennai – 600 032. [Pan: Aadcs 8104P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Maithili, Addl. CIT
Section 10B

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2380/Chny/2018 िनधा9रण वष9 /Assessment Year: 2009-10 M/s. Shasun Pharmaceuticals Ltd., The Dy. Commissioner of (Merged with M/s. Strides Shasun Vs. Income Tax, Ltd., now known as Strides Pharma Non Corporate Circle-6(1), Science Ltd.,) Chennai. No.28, Batra Centre, Sardar Patel Road, Guindy, Chennai – 600 032. [PAN: AADCS 8104P] (अपीलाथ"/Appellant) (""यथ"/R…

Shasun Pharmaceuticals Ltd., Chennai vs. DCIT Corporate Circle 6(1), Chennai

In the result, the appeals of assessee for A

ITA 2380/CHNY/2018[2009-10]Status: DisposedITAT Chennai25 Jul 2025AY 2009-10

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.2380/Chny/2018 िनधा9रण वष9 /Assessment Year: 2009-10 M/S. Shasun Pharmaceuticals Ltd., The Dy. Commissioner Of (Merged With M/S. Strides Shasun Vs. Income Tax, Ltd., Now Known As Strides Pharma Non Corporate Circle-6(1), Science Ltd.,) Chennai. No.28, Batra Centre, Sardar Patel Road, Guindy, Chennai – 600 032. [Pan: Aadcs 8104P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Maithili, Addl. CIT
Section 10B

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2380/Chny/2018 िनधा9रण वष9 /Assessment Year: 2009-10 M/s. Shasun Pharmaceuticals Ltd., The Dy. Commissioner of (Merged with M/s. Strides Shasun Vs. Income Tax, Ltd., now known as Strides Pharma Non Corporate Circle-6(1), Science Ltd.,) Chennai. No.28, Batra Centre, Sardar Patel Road, Guindy, Chennai – 600 032. [PAN: AADCS 8104P] (अपीलाथ"/Appellant) (""यथ"/R…

Tata Elxsi Limited, Bangalore vs. Deputy Commisioner Incomer Tax, Circle-7(1)(1), Bangalore

Accordingly, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1152/BANG/2023[2018-19]Status: DisposedITAT Bangalore28 Feb 2024AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahuassessment Year : 2018-19 M/S. Tata Elxsi Ltd., The Deputy 126, Itpb Road, Commissioner Hoody, Of Income Tax, Whitefield, Circle – 7(1)(1), Bangalore – 560 048. Bangalore. Vs. Pan: Aaact7872Q Appellant Respondent

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri Subramanian .S, JCIT DR
Section 10ASection 10A(9)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2018-19 M/s. Tata Elxsi Ltd., The Deputy 126, ITPB Road, Commissioner Hoody, of Income Tax, Whitefield, Circle – 7(1)(1), Bangalore – 560 048. Bangalore. Vs. PAN: AAACT7872Q APPELLANT RESPONDENT Assessee by : Shri Padam Chand Khincha, CA Revenue by : Shri Subramanian .S, JCIT DR Date of Hearing : 28-02-2024 Date of Pronouncement : 28-02-2024 ORDER PER BENCH: This is an appeal filed by the assessee against the order passed by the NFAC, D…

M/S. United Phosphorus Ltd., Mumbai vs. DCIT Cent. Cir. - 38, Mumbai

In the result, appeal of the revenue is partly allowed

ITA 4695/MUM/2005[1999-2000]Status: DisposedITAT Mumbai20 Sept 2023AY 1999-2000

Bench: Shri Amit Shukla & Shri Gagan Goyalm/S. United Phosphorus Limited, Mumbai (Now Known As Uniphos Enterprises Ltd.) Uniphos House, 11-C.D. Marg Opp. Madhu Park Khar (W), Mumbai – 400 052 Pan: Aaacu3440P ...... Appellant Vs. Acit Cc -2 Dy. Commissioner Of Income Tax Central Circle-38 Mumbai ..... Respondent Acit Cc -2 Dy. Commissioner Of Income Tax Central Circle-38 Mumbai ...... Appellant Vs. M/S. United Phosphorus Limited, Mumbai (Now Known As Uniphos Enterprises Ltd.) Uniphos House, 11-C.D. Marg Opp. Madhu Park Khar (W) Mumbai – 400 052 Pan: Aaacu3440P ...... Respondent (Now Known As Uniphos Enterprises Ltd.)

For Appellant: Ms. Vasanti B Patel / Shri KiritFor Respondent: Shri Rajneesh Yadav
Section 143(3)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER M/s. United Phosphorus Limited, Mumbai (Now known as Uniphos Enterprises Ltd.) Uniphos House, 11-C.D. Marg Opp. Madhu Park Khar (W), Mumbai – 400 052 PAN: AAACU3440P ...... Appellant Vs. ACIT CC -2 Dy. Commissioner of Income Tax Central Circle-38 Mumbai ..... Respondent ACIT CC -2 Dy. Commissioner of Income Tax Central Circle-38 Mumbai ...... Appellant Vs. M/s. United Phosphorus Limited, Mumbai (Now known as Uniphos Enterprises Ltd.) Uniphos House, 11-C.D. Marg Opp. Mad…

Hindustan Unilever Ltd, Mumbai vs. ITO Cir 1(1)(4), Mumbai

In the result, both the appeal of the assessee and the revenue are partly allowed

ITA 5431/MUM/2011[2001-02]Status: DisposedITAT Mumbai18 Aug 2023AY 2001-02

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10BSection 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.5431/Mum/2011 (Assessment year 2001-02) Hindustan Unilever Limited vs Addl.Commissioner of Income-tax- Hindustan Lever House 1(1), Mumbai Aayakar Bhavan 165/166 Backbay Reclamation M.K. Road, Mumbai-400 020 Mumbai-400 020 PAN : AACH1004N APPELLANT RESPONDENT I.T.A. No.5549/Mum/2011 (Assessment year 2001-02) The Assistant Commissioner of vs Hindustan Unilever Limited Income-tax-1(1), Mumbai Hindustan Lever House Room No.579, Aayakar Bhavan 165/166 Backbay Rec…

Wockhardt Limited, Aurangabad vs. Assistamt Commissioner of Income Tax, Circle -3, Aurangabad

In the result, the appeal filed by Revenue is partly allowed, the appeal filed by assessee is partly allowed and the CO filed by assessee is dismissed as withdrawn

ITA 758/PUN/2019[2013-14]Status: DisposedITAT Pune10 May 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.775/Pun/2019 निर्धारण वषा / Assessment Year : 2013-14 Acit, Circle-3, Aurangabad .......अऩीऱाथी / Appellant बिधम / V/S. Wockhardt Ltd., R&D Centre, D-4, Midc, Chikalthana, Aurangabad. Pan: Aaacw2472M ……प्रत्यथी / Respondent आयकर अपीऱ सं. / Ita No.758/Pun/2019 निर्धारण वषा / Assessment Year : 2013-14 Wockhardt Ltd., R&D Centre, D-4, Midc, Chikalthana, Aurangabad. Pan: Aaacw2472M .......अऩीऱाथी / Appellant बिधम / V/S. Acit, Circle-3, Aurangabad ……प्रत्यथी / Respondent Co No.43/Pun/2019 निर्धारण वषा / Assessment Year : 2013-14 Wockhardt Ltd., R&D Centre, D-4, Midc, Chikalthana, Aurangabad. Pan: Aaacw2472M .......Cross Objector बिधम / V/S. Acit, Circle-3, Aurangabad ……प्रत्यथी / Respondent Co No.43/Pun/2019

For Appellant: Shri Rajan VoraFor Respondent: Shri Anurag Shivastava
Section 143(3)Section 14ASection 35Section 80ISection 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.775/PUN/2019 निर्धारण वषा / Assessment Year : 2013-14 ACIT, Circle-3, Aurangabad .......अऩीऱाथी / Appellant बिधम / V/s. Wockhardt Ltd., R&D Centre, D-4, MIDC, Chikalthana, Aurangabad. PAN: AAACW2472M ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.758/PUN/2019 निर्धारण वषा / Assessment Year : 2013-14 Wockhardt Ltd., R&D Centre, D-4, MIDC, Chikalthana, Aurangabad. PAN: AAACW2472M .......अऩीऱाथी / Appellant बिधम / V/s. ACIT, Circle-3, Aurangabad…

Torrent Power Ltd., Ahmedabad vs. The ACIT., Range-8, Ahmedabad

In the result cross objection filed by the assessee is partly allowed for statistical purposes

ITA 776/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad08 Dec 2021AY 2008-09

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Vinod Tanwani, CIT.D.R
Section 143(3)Section 254

…d any benefit from such contribution. The formula of simple apportionment cannot be accepted without bringing any cogent evidences that this allocation is required. On this issue, Hon'ble Bombay High Court in case of Zandu Pharmaceutical Works Limited V/s CIT 31 Taxmann.com 191 has held that unless expenditure incurred on research and development works relates to units eligible for ITA nos.1577/AHD/2015 with 8 others Asstt. Years 2006-07 & others 93 deduction under Section 80IA, the same cannot be apportioned to such unit. The Hon'ble High Court has further held as under: "Section 80-IA, read with sections 80HH…

Zandu Pharmaceuticals Work Ltd. v. CIT (31 Taxmann.com 191) — Cited in 11 Judgments | BharatTax