Section 35AB of the Income Tax Act

56 judgments on BharatTax turn on Section 35AB.

Judgments on Section 35AB

Assistant Commissioner of Income-Tax, Circle - 9, Pune vs. M/S. Mahle Behr India Pvt.Ltd, Pune

In the result, appeals of the assessee 2006-07 & 2008-09 are allowed and appeals of the Revenue for the assessment years 2006-07 &

ITA 2162/PUN/2017[2008-09]Status: DisposedITAT Pune04 Oct 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos. 1933 & 1934/Pun/2017 नििाारण वषा / Assessment Years : 2006-07 & 2008-09

For Appellant: Shri R.D. OnkarFor Respondent: Shri Milind Chahure
Section 143(3)Section 35A

Assistant Commissioner of Income-Tax, Circle - 9, Pune vs. M/S. Mahle Behr India Pvt.Ltd, Pune

In the result, appeals of the assessee 2006-07 & 2008-09 are allowed and appeals of the Revenue for the assessment years 2006-07 &

ITA 2160/PUN/2017[2006-07]Status: DisposedITAT Pune04 Oct 2019AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos. 1933 & 1934/Pun/2017 नििाारण वषा / Assessment Years : 2006-07 & 2008-09

For Appellant: Shri R.D. OnkarFor Respondent: Shri Milind Chahure
Section 143(3)Section 35A

Mahle Behr India Ltd, (Formerly Known As Behr India Ltd), Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Pune

In the result, appeals of the assessee 2006-07 & 2008-09 are allowed and appeals of the Revenue for the assessment years 2006-07 &

ITA 1934/PUN/2017[2008-09]Status: DisposedITAT Pune04 Oct 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos. 1933 & 1934/Pun/2017 नििाारण वषा / Assessment Years : 2006-07 & 2008-09

For Appellant: Shri R.D. OnkarFor Respondent: Shri Milind Chahure
Section 143(3)Section 35A

Mahle Behr India Ltd, (Formerly Known As Behr India Ltd), Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Pune

In the result, appeals of the assessee 2006-07 & 2008-09 are allowed and appeals of the Revenue for the assessment years 2006-07 &

ITA 1933/PUN/2017[2006-07]Status: DisposedITAT Pune04 Oct 2019AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos. 1933 & 1934/Pun/2017 नििाारण वषा / Assessment Years : 2006-07 & 2008-09

For Appellant: Shri R.D. OnkarFor Respondent: Shri Milind Chahure
Section 143(3)Section 35A

Mercedes - Benz India Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 1865/PUN/2013[1999-2000]Status: DisposedITAT Pune01 Aug 2019AY 1999-2000

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं./ Ita No. 1865/Pun/2013 यनधाारण वषा / Assessment Year : 1999-2000 Mercedes Benz India Private Limited. ( Formerly Known As Daimler Chrysler India Private Limited) E-3, Midc Chakan, Phase-Iii, Chakan Industrial Area, Kuruli & Nighoje, Tal : Khed, Pune-410 501. Pan : Aabcm 1789L .......अऩीऱाथी / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-9, Pune. ……प्रत्यथी / Respondent

For Appellant: Shri Percy Pardiwala &For Respondent: Shri S. B. Prasad
Section 35A

ITO 2(1)(1), Mumbai vs. Abbott India Ltd, Mumbai

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

ITA 4881/MUM/2010[2004-05]Status: DisposedITAT Mumbai24 Aug 2018AY 2004-05
Section 143(2)Section 143(3)Section 14ASection 35ASection 80HSection 80I

Daimler Chrysler India Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax, Pune

In the result, the cross objection of the assessee is dismissed

ITA 1381/PUN/2003[1998-99]Status: DisposedITAT Pune08 Aug 2018AY 1998-99

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.1381/Pun/2003 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 1998-09 वष"

For Appellant: Shri Pramod AchuthanFor Respondent: Shri Rajeev Kumar, CIT
Section 143(3)Section 15ASection 35A

Deputy Commissioner of Income-Tax vs. Daimler Chrysler India Pvt. Ltd., Pune

In the result, the cross objection of the assessee is dismissed

ITA 1325/PUN/2003[1998-99]Status: DisposedITAT Pune08 Aug 2018AY 1998-99

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.1381/Pun/2003 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 1998-09 वष"

For Appellant: Shri Pramod AchuthanFor Respondent: Shri Rajeev Kumar, CIT
Section 143(3)Section 15ASection 35A

M/S. Hindustan Petroleum Corporation Ltd., Mumbai vs. Addl. CIT. RG. - 1(1), Mumbai

In the result, appeal of the Revenue is dismissed

ITA 2736/MUM/2007[2003-2004]Status: DisposedITAT Mumbai23 Nov 2016AY 2003-2004

Bench: Shri R.C. Sharma & Shri Pawan Singh

For Respondent: Shri Rahul Raman, (CIT-DR)
Section 14ASection 253Section 32(1)(ii)Section 35Section 35ASection 36(1)(iii)Section 37(1)Section 80MSection 86

Unilever Industrites Ltd, Mumbai vs. Addl CIT RG 1(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 7474/MUM/2010[2004-05]Status: DisposedITAT Mumbai26 Aug 2016AY 2004-05

Bench: Shri Amit Shukla & Shri Ashwani Taneja

Section 143(3)Section 14ASection 14A(2)Section 32Section 35

Unilever Industries P.Ltd, Mumbai vs. Addl CIT RG 1(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 2942/MUM/2010[2005-06]Status: DisposedITAT Mumbai26 Aug 2016AY 2005-06

Bench: Shri Amit Shukla & Shri Ashwani Taneja

Section 143(3)Section 14ASection 14A(2)Section 32Section 35

ACIT, Range-I vs. Jubilant Organosys Ltd

ITA 4409/DEL/2003[1998-1999]Status: DisposedITAT Delhi22 Feb 2016AY 1998-1999

Bench: Shri J.S. Reddy & Shri Chandra Mohan Garg.

For Appellant: Shri Rupesh JainFor Respondent: Ms. Sulekha Verma, CIT- DR
Section 35ASection 37

Jubilant Organosys Ltd vs. ACIT, Range-I

ITA 4307/DEL/2003[1998-1999]Status: DisposedITAT Delhi22 Feb 2016AY 1998-1999

Bench: Shri J.S. Reddy & Shri Chandra Mohan Garg.

For Appellant: Shri Rupesh JainFor Respondent: Ms. Sulekha Verma, CIT- DR
Section 35ASection 37

M/S. Unilever Industries Pvt. Ltd., Mumbai vs. Jt. CIT Cir - 1(3), Mumbai

ITA 1936/MUM/2007[2003-2004]Status: DisposedITAT Mumbai08 Jan 2016AY 2003-2004
For Appellant: Sh. Percy PardiwadlaFor Respondent: S/Sh. N. K. Chand & N. Sathya Murthy
Section 143(3)Section 2(14)Section 254(1)Section 32Section 37

DCIT, New Delhi vs. M/S Escorts Construction Equipment Ltd., New Delhi

In the result, the appeal of the revenue is partly allowed for statistical purposes

ITA 1860/DEL/2011[2007-08]Status: DisposedITAT Delhi16 Oct 2015AY 2007-08

Bench: Shri N.K. Saini & Shri A.T. Varkey

For Appellant: Shri R.M. Mehta, AdvocateFor Respondent: Smt. Parwinder Kaur, Senior DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 37(1)Section 41

M/S Mangalore Ganesh Beedi Works vs. Commissioner of Income Tax, Mysore

The appeals are disposed of in the above terms

C.A. No.-010547-010548 - 2011Supreme Court15 Oct 2015
Section 35ASection 37

M/S Mangalore Ganesh Beedi Works vs. Commissioner of Income Tax, Mysore

The appeals are disposed of in the above terms

C.A. No.-010547-010548 - 2011Supreme Court15 Oct 2015
Section 35ASection 37

The Commissioner of Income Tax vs. M/S Amco Power Systems Ltd

ITA/765/2009HC Karnataka07 Oct 2015

Bench: B.MANOHAR,VINEET SARAN

Section 260

The Commissioner of Income Tax vs. M/S Amco Power Systems Ltd

ITA/769/2009HC Karnataka07 Oct 2015

Bench: B.MANOHAR,VINEET SARAN

Section 260

The Commissioner of Income Tax vs. M/S Amco Power Systems Ltd

ITA/767/2009HC Karnataka07 Oct 2015

Bench: B.MANOHAR,VINEET SARAN

Section 260