M/S. TRIVITRON HEALTHCARE PVT. LTD.,CHENNAI vs. PCIT, , CHENNAI-3

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

condone delay in filing of appeal and admit appeal filed by the assessee for adjudication. 3. The only issue in the appeal of assessee is as against the revision order passed by the PCIT u/s.263 of the Act that he failed to satisfy the twin conditions i.e., for order passes by the AO u/s.143(3) of the Act, is erroneous

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

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

delay in filing of both the appeals stands condoned and the appeals are admitted for adjudication. 3. The first issue that came up for consideration from the appeals filed by the assessee and Revenue for all the three assessment years is relating to depreciation on goodwill under section 32(1) of the Income Tax Act, 1961 [“Act” in short

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

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

delay in filing of both the appeals stands condoned and the appeals are admitted for adjudication. 3. The first issue that came up for consideration from the appeals filed by the assessee and Revenue for all the three assessment years is relating to depreciation on goodwill under section 32(1) of the Income Tax Act, 1961 [“Act” in short

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

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

delay in filing of both the appeals stands condoned and the appeals are admitted for adjudication. 3. The first issue that came up for consideration from the appeals filed by the assessee and Revenue for all the three assessment years is relating to depreciation on goodwill under section 32(1) of the Income Tax Act, 1961 [“Act” in short

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

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

delay in filing of both the appeals stands condoned and the appeals are admitted for adjudication. 3. The first issue that came up for consideration from the appeals filed by the assessee and Revenue for all the three assessment years is relating to depreciation on goodwill under section 32(1) of the Income Tax Act, 1961 [“Act” in short

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

In the result, appeal filed by the assessee is partly allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

delay of ‘16’ days in filing of the appeal stands condoned and the appeal filed by the Revenue as well as that of assessee-company are taken up for hearing on merits. Since the issues involved in these cross appeals were inter related, both these appeals were heard together and are accordingly being disposed off by this common order

ASHOK LEYLAND LIMITED,CHENNAI vs. DCIT NON CORP CIRCLE 8(1) LTU - II, CHENNAI

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1402/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 M/S. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [Pan: Aaaса 4651 L] (अपीलार्थी/Appellant) V. The Dcit, Ncc-8(1), Ltu-Ii, Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1663/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 The Dcit, Ncc-8, Chennai. (अपीलार्थी/Appellant) V. M/S. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [Pan: Aaaса 4651 L] (प्रत्यर्थी/Respondent) Assessee By : Mr.R. Vijayaraghavan, Advocate Department By : Ms.Ann Marry Baby, Cit सुनवाईकीतारीख/Date Of Hearing : 04.06.2025 घोषणाकीतारीख /Date Of Pronouncement : 07.07.2025 आदेश / Order Per Aby T. Varkey, Jm: These Are Cross-Appeals Preferred By The Assessee As Well As The Revenue Against The Order Of The Learned Commissioner Of Income Tax

delay of '16' days in filing of the appeal stands condoned and the appeal filed by the Revenue as well as that of assessee-company are taken up for hearing on merits. Since the issues involved in these cross appeals were inter related, both these appeals were heard together and are accordingly being disposed off by this common order

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.362/Chny/2024 िनधा"रण वष"/Assessment Year: 2011-12 V. M/S. Ashok Leyland Ltd., The Dcit, No.1, Sardar Patel Road, Non Corporate Circle-8(1), Guindy, Chennai-600 032. Ltu-Ii, Chennai. [Pan: Aaaca 4651 L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

delay of ‘10’ days in filing of the appeal stands condoned and the appeal filed by the Revenue is taken up for hearing on merits. First of all, we will take up ITA No.362/Chny/2024 preferred by the assessee. 3. Ground No.1 is general in nature, so dismissed. 4. Ground No.2 is regarding disallowance of claim of weighted deduction

ASHOK LEYLAND LIMITED,CHENNAI vs. DCIT NON CORP CIRCLE 8(1) - LTU - II, CHENNAI

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.362/Chny/2024 िनधा"रण वष"/Assessment Year: 2011-12 V. M/S. Ashok Leyland Ltd., The Dcit, No.1, Sardar Patel Road, Non Corporate Circle-8(1), Guindy, Chennai-600 032. Ltu-Ii, Chennai. [Pan: Aaaca 4651 L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

delay of ‘10’ days in filing of the appeal stands condoned and the appeal filed by the Revenue is taken up for hearing on merits. First of all, we will take up ITA No.362/Chny/2024 preferred by the assessee. 3. Ground No.1 is general in nature, so dismissed. 4. Ground No.2 is regarding disallowance of claim of weighted deduction

MRS. SISILY JOSE,CHENNAI vs. ITO, NCW-19(4), CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:1637/Chny/2025 िनधा$रण वष$ / Assessment Year: 2020-21

condone delay in filing of appeal and admit the appeal filed by the assessee for adjudication. 3. The assessee raised the following grounds of appeal: 1. The order of the Commissioner of Income Tax (Appeals) (CIT (A)), as they pertain to the issues contested in this appeal, is opposed to law and facts and circumstances of the care