ULTRATECH CEMENT LTD,MUMBAI vs. DCIT CC 1(4), MUMBAI
In the result, appeal filed by the Revenue is dismissed
ITA 465/MUM/2020[2015-16]Status: DisposedITAT Mumbai12 May 2023AY 2015-16
Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Ultratech Cement Limited V. Dcit, Central Circle-1(4) Ahura Centre, ‘B’ Wing 2Nd Floor Room No. 902, 9Th Floor Mahakali Caves Road Pratishtha Bhavan, Old Cgo Annexe Maharishi Karve Road Andheri (E), Mumbai- 400093 Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) Dcit, Central Circle-1(4) V. M/S. Ultratech Cement Limited Room No. 902, 9Th Floor Ahura Centre, ‘B’ Wing 2Nd Floor Mahakali Caves Road Pratishtha Bhavan, Old Cgo Annexe Maharishi Karve Road Andheri (E), Mumbai- 400093 Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent)
Section 115Section 32Section 32ASection 80I
35E of the IT Act.
54. The amendment was subsequently explained in more detail by the CBDT in Circular No. 779 dated 14-09-1999 under the head Business re- organization – Extensive amendments in relation to amalgamation
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ITA NO. 465 & 931/MUM/2020 (A.Y: 2015-16)
UltraTech Cement Limited
demerger and slump sale. Relevant portion of the Circular
