VIACOM 18 MEDIA PVT LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-16(1), MUMBAI

Appeals of the assessee are allowed partly for statistical purposes whereas appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

depreciation as they are consequential and statutorily available as per provisions of section 72 read with section statutorily available as per provisions of section 72 read with section statutorily available as per provisions of section 72 read with section 32(2) of the Act 32(2) of the Act Non- grant of opportunity of virtual hearing t of opportunity

VIACOM 18 MEDIA PVT LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-16(1), MUMBAI

Appeals of the assessee are allowed partly for statistical purposes whereas appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

depreciation as they are consequential and statutorily available as per provisions of section 72 read with section statutorily available as per provisions of section 72 read with section statutorily available as per provisions of section 72 read with section 32(2) of the Act 32(2) of the Act Non- grant of opportunity of virtual hearing t of opportunity

ASSISTANT COMMISSIONER OF INCOMETAX, MUMBAI vs. VIACOM18 MEDIA PVT LTD, MUMBAI

Appeals of the assessee are allowed partly for statistical purposes whereas appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

depreciation as they are consequential and statutorily available as per provisions of section 72 read with section statutorily available as per provisions of section 72 read with section statutorily available as per provisions of section 72 read with section 32(2) of the Act 32(2) of the Act Non- grant of opportunity of virtual hearing t of opportunity

ACIT 421 MUMBAI, MUMBAI CITY vs. SAMIR NARAIN BHOJWANI, MUMBAI

Appeal of the assessee is allowed for statistical purposes and the\nappeal of the revenue is dismissed

250 of the Income Tax Act, 1961\n(the Act) dated 18.12.2024 for Assessment Year (AY) 2022-23. The assessee and\nrevenue raised the following grounds:\nITA No. 261/Mum/2025 – Assessee\nGround I: Disallowance of Rs 3,72,00,210 under section 40(a)(ia) being 30%\nof the payment made under Consent Terms on account of alleged non-\ndeduction

DOW CHEMICALS INTERNATIONAL PRIVATE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TA-14(1)(2), MUMBAI

In the result, the appeal by the assessee for the

depreciation claim.", "result": "Allowed", "sections": [ "Section 32(1)(ii)", "Section 250", "Section 143(3)", "Section 143(1)", "Section 36(1)(va)", "Section

GATI KINTETSU EXPRESS PRIVATE LIMITED ,MAHARASHTRA AND MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 14(1)(2), MUMBAI, MAHARASHTRA AND MUMBAI

In the result, In the result, appeal for AY 2013-14 is allowed partly for 14 is allowed partly for statistical purposes, purposes, appeal for AY 2014-15 is partly allowed, is partly allowed, appeal...

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

depreciation on the amount of the goodwill recorded in the books of depreciation on the amount of the goodwill recorded in the books of depreciation on the amount of the goodwill recorded in the books of accounts of the assessee under the BTA between the assessee and accounts of the assessee under the BTA between the assessee and accounts

GATI KINTETSU EXPRESS PRIVATE LIMITED ,MAHARASHTRA AND MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 14(1)(2), MUMBAI, MAHARASHTRA AND MUMBAI

In the result, In the result, appeal for AY 2013-14 is allowed partly for 14 is allowed partly for statistical purposes, purposes, appeal for AY 2014-15 is partly allowed, is partly allowed, appeal...

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

depreciation on the amount of the goodwill recorded in the books of depreciation on the amount of the goodwill recorded in the books of depreciation on the amount of the goodwill recorded in the books of accounts of the assessee under the BTA between the assessee and accounts of the assessee under the BTA between the assessee and accounts

GATI KINTETSU EXPRESS PRIVATE LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 14(1)(2), MUMBAI, MUMBAI

In the result, In the result, appeal for AY 2013-14 is allowed partly for 14 is allowed partly for statistical purposes, purposes, appeal for AY 2014-15 is partly allowed, is partly allowed, appeal...

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

depreciation on the amount of the goodwill recorded in the books of depreciation on the amount of the goodwill recorded in the books of depreciation on the amount of the goodwill recorded in the books of accounts of the assessee under the BTA between the assessee and accounts of the assessee under the BTA between the assessee and accounts

GATI KINTETSU EXPRESS PRIVATE LIMITED,MUMBAI vs. DY.COMMISSIONER OF INCOME , CIRLCE 14(1)(2)TAX, MUMBAI

In the result, In the result, appeal for AY 2013-14 is allowed partly for 14 is allowed partly for statistical purposes, purposes, appeal for AY 2014-15 is partly allowed, is partly allowed, appeal...

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

depreciation on the amount of the goodwill recorded in the books of depreciation on the amount of the goodwill recorded in the books of depreciation on the amount of the goodwill recorded in the books of accounts of the assessee under the BTA between the assessee and accounts of the assessee under the BTA between the assessee and accounts

APCOTEX INDUSTRIES LIMITED,RAOGARH vs. INCOME TAX OFFICER - CIRCLE 15(1)(1), MUMBAI

250 of the Income-tax Act, 1961 [hereinafter referred to as “the Act"], for the Assessment Year 2013-14, arising out of the assessment order dated 27.05.2023 passed by the Assessing Officer (AO) under section 147 read with section 144B of the Act.\n2. The brief facts of the case are that the assessee filed its original return of income