(1) CIT v. Bharat Aluminium Co. Ltd.

187 Taxmann 111High Court2010#4635 most cited

What is (1) CIT v. Bharat Aluminium Co. Ltd. authority for?

Depreciation must be allowed on the entire block of assets as defined in Section 2(11) of the Income-tax Act, and individual assets of each unit cannot be considered separately for this purpose.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Bharat Aluminium Co. Ltd. · Section 2(11) · block of assets · depreciation · individual asset

Sections most often in play

Section 37(1)Section 147Section 22Section 23Section 32(1)Section 41(1)Section 43(5)Section 69A

Issues it is cited on

section 41(1)(a)remission or cessation of liabilitysection 43(6)(c)section 65b(4)opening wdvspeculation losssection 73section 43(6)section 43(5)speculative transactionwholly and exclusively for businessdoctrine of merger

Judgments citing (1) CIT v. Bharat Aluminium Co. Ltd.

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 4321/MUM/2025[2016-17]Status: DisposedITAT Mumbai20 Feb 2026AY 2016-17

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4043, 4044, 4045 and 4064/MUM/2025 Assessment Years: 2019-20, 2021-22, 2020-21 and 2022-23 Overseas Infrastructure ACIT Central Circle 6(2) Alliance(India) Private Mumbai Limited 501-502,OIA House 470, Vs. Cardinal Gracias Road, Andheri (E), Mumbai - 400099 (PAN: AABCS5629R) (assessee) (Respondent) ITA Nos. 3995, 3996, 4321, 4090, 3998, 4319, 4320 and 4318/MUM/2025 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2019-20, 2020-21 and 2022-23 ACIT Central Circle…

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 4320/MUM/2025[2020-21]Status: DisposedITAT Mumbai20 Feb 2026AY 2020-21

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4043, 4044, 4045 and 4064/MUM/2025 Assessment Years: 2019-20, 2021-22, 2020-21 and 2022-23 Overseas Infrastructure ACIT Central Circle 6(2) Alliance(India) Private Mumbai Limited 501-502,OIA House 470, Vs. Cardinal Gracias Road, Andheri (E), Mumbai - 400099 (PAN: AABCS5629R) (assessee) (Respondent) ITA Nos. 3995, 3996, 4321, 4090, 3998, 4319, 4320 and 4318/MUM/2025 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2019-20, 2020-21 and 2022-23 ACIT Central Circle…

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 4319/MUM/2025[2019-20]Status: DisposedITAT Mumbai20 Feb 2026AY 2019-20

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4043, 4044, 4045 and 4064/MUM/2025 Assessment Years: 2019-20, 2021-22, 2020-21 and 2022-23 Overseas Infrastructure ACIT Central Circle 6(2) Alliance(India) Private Mumbai Limited 501-502,OIA House 470, Vs. Cardinal Gracias Road, Andheri (E), Mumbai - 400099 (PAN: AABCS5629R) (assessee) (Respondent) ITA Nos. 3995, 3996, 4321, 4090, 3998, 4319, 4320 and 4318/MUM/2025 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2019-20, 2020-21 and 2022-23 ACIT Central Circle…

ACIT, CC-6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 4318/MUM/2025[2022-23]Status: DisposedITAT Mumbai20 Feb 2026AY 2022-23

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4043, 4044, 4045 and 4064/MUM/2025 Assessment Years: 2019-20, 2021-22, 2020-21 and 2022-23 Overseas Infrastructure ACIT Central Circle 6(2) Alliance(India) Private Mumbai Limited 501-502,OIA House 470, Vs. Cardinal Gracias Road, Andheri (E), Mumbai - 400099 (PAN: AABCS5629R) (assessee) (Respondent) ITA Nos. 3995, 3996, 4321, 4090, 3998, 4319, 4320 and 4318/MUM/2025 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2019-20, 2020-21 and 2022-23 ACIT Central Circle…

OVERSEAS INFRASTRUCTURE ALLIANCE(INDIA) PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -6 , MUMBAI

In the result, appeal by the assessee is allowed

ITA 4045/MUM/2025[2020-21]Status: DisposedITAT Mumbai20 Feb 2026AY 2020-21

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4043, 4044, 4045 and 4064/MUM/2025 Assessment Years: 2019-20, 2021-22, 2020-21 and 2022-23 Overseas Infrastructure ACIT Central Circle 6(2) Alliance(India) Private Mumbai Limited 501-502,OIA House 470, Vs. Cardinal Gracias Road, Andheri (E), Mumbai - 400099 (PAN: AABCS5629R) (assessee) (Respondent) ITA Nos. 3995, 3996, 4321, 4090, 3998, 4319, 4320 and 4318/MUM/2025 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2019-20, 2020-21 and 2022-23 ACIT Central Circle…

OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMTIED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI

In the result, appeal by the assessee is allowed

ITA 4044/MUM/2025[2021-22]Status: DisposedITAT Mumbai20 Feb 2026AY 2021-22

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4043, 4044, 4045 and 4064/MUM/2025 Assessment Years: 2019-20, 2021-22, 2020-21 and 2022-23 Overseas Infrastructure ACIT Central Circle 6(2) Alliance(India) Private Mumbai Limited 501-502,OIA House 470, Vs. Cardinal Gracias Road, Andheri (E), Mumbai - 400099 (PAN: AABCS5629R) (assessee) (Respondent) ITA Nos. 3995, 3996, 4321, 4090, 3998, 4319, 4320 and 4318/MUM/2025 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2019-20, 2020-21 and 2022-23 ACIT Central Circle…

OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMTIED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI

In the result, appeal by the assessee is allowed

ITA 4043/MUM/2025[2019-20]Status: DisposedITAT Mumbai20 Feb 2026AY 2019-20

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4043, 4044, 4045 and 4064/MUM/2025 Assessment Years: 2019-20, 2021-22, 2020-21 and 2022-23 Overseas Infrastructure ACIT Central Circle 6(2) Alliance(India) Private Mumbai Limited 501-502,OIA House 470, Vs. Cardinal Gracias Road, Andheri (E), Mumbai - 400099 (PAN: AABCS5629R) (assessee) (Respondent) ITA Nos. 3995, 3996, 4321, 4090, 3998, 4319, 4320 and 4318/MUM/2025 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2019-20, 2020-21 and 2022-23 ACIT Central Circle…

ACIT CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 3998/MUM/2025[2017-18]Status: DisposedITAT Mumbai20 Feb 2026AY 2017-18

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4043, 4044, 4045 and 4064/MUM/2025 Assessment Years: 2019-20, 2021-22, 2020-21 and 2022-23 Overseas Infrastructure ACIT Central Circle 6(2) Alliance(India) Private Mumbai Limited 501-502,OIA House 470, Vs. Cardinal Gracias Road, Andheri (E), Mumbai - 400099 (PAN: AABCS5629R) (assessee) (Respondent) ITA Nos. 3995, 3996, 4321, 4090, 3998, 4319, 4320 and 4318/MUM/2025 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2019-20, 2020-21 and 2022-23 ACIT Central Circle…

ACIT, CC-6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 3995/MUM/2025[2011-12]Status: DisposedITAT Mumbai20 Feb 2026AY 2011-12

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4043, 4044, 4045 and 4064/MUM/2025 Assessment Years: 2019-20, 2021-22, 2020-21 and 2022-23 Overseas Infrastructure ACIT Central Circle 6(2) Alliance(India) Private Mumbai Limited 501-502,OIA House 470, Vs. Cardinal Gracias Road, Andheri (E), Mumbai - 400099 (PAN: AABCS5629R) (assessee) (Respondent) ITA Nos. 3995, 3996, 4321, 4090, 3998, 4319, 4320 and 4318/MUM/2025 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2019-20, 2020-21 and 2022-23 ACIT Central Circle…

SPECTRIS TECHNOLOGIES PVT. LTD.,GURGAON vs. ITO, NEW DELHI

In the result, this appeal is partly allowed

ITA 3742/DEL/2015[2009-10]Status: DisposedITAT Delhi07 Jan 2026AY 2009-10

Bench: Shriyogesh Kumar Us & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.3742/Del/2015 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Spectris Technologies P. Ltd. Income Tax Officer, 201-B, Second Floor, Vs. Ward-9(1), Park Centra, Sector-30, New Delhi. Gurgaon. Pan No.Aagcs6654R अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 92

…ITA No.3742/Del/2015 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIYOGESH KUMAR US, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.3742/Del/2015 िनधा"रणवष"/Assessment Year: 2009-10 बनाम SPECTRIS TECHNOLOGIES P. LTD. INCOME TAX OFFICER, 201-B, Second Floor, Vs. Ward-9(1), Park Centra, Sector-30, New Delhi. Gurgaon. PAN No.AAGCS6654R अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Tarandeep Singh, CA & Shri Sandeep Yadav, Advocate Revenue by Shri Dharam Veer Singh, CIT DR सुनवाईक"तारीख/ Date of hearing: 23.12.2025 07.01.2026 उ"ोषणाक"तारीख/Pronouncement o…

DCIT, NEW DELHI vs. M/S HUDCO LTD.,, NEW DELHI

In the result, the appeal of the revenue in ITA No

ITA 3904/DEL/2015[2010-11]Status: DisposedITAT Delhi04 Nov 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Waseem Arshad, CIT DR &
Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3262/Del/2015 (AY: 2011-12) Housing & Urban Development Vs. Addl CIT, Corporation Ltd (HUDCO), Range-12, HUDCO Bhawan, Lodhi Road, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACH0632A Housing & Urban Development Vs. Addl CIT, Corporation Ltd (HUDCO), Range-4, HUDCO Bhawan, Lodhi Road, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACH0632A ITA Nos. 3904 &3905/Del/2015 (Assessment Year: 2010-11 & 2011-12) DCIT, Vs. Housing & Urban Circle-11(2), Develo…

M/S. HOUSING & URBAN DEVELOPMENT CORPORATION LTD. (HUDCO),NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the revenue in ITA No

ITA 3261/DEL/2015[2010-11]Status: DisposedITAT Delhi04 Nov 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Waseem Arshad, CIT DR &
Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3262/Del/2015 (AY: 2011-12) Housing & Urban Development Vs. Addl CIT, Corporation Ltd (HUDCO), Range-12, HUDCO Bhawan, Lodhi Road, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACH0632A Housing & Urban Development Vs. Addl CIT, Corporation Ltd (HUDCO), Range-4, HUDCO Bhawan, Lodhi Road, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACH0632A ITA Nos. 3904 &3905/Del/2015 (Assessment Year: 2010-11 & 2011-12) DCIT, Vs. Housing & Urban Circle-11(2), Develo…

PRIMETALS TECHNOLOGIES INDIA PVT. LTD.,KOLKATA vs. ACIT, CIRCLE - 1(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2017-18

ITA 372/KOL/2022[2018-2019]Status: DisposedITAT Kolkata16 May 2024AY 2018-2019

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 371 & 372/Kol/2022 Assessment Year: 2017-18 & 2018-19 Primetals Technologies India Pvt. Ltd. Acit, Circle-1(1), Kolkata 5Th Floor, Tower-C Vs Dlf, It Park-I 08 Majore Arterial Road New Town Kolkata - 700156 [Pan : Aaecv9657M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ajoy Vora, Sr. Advocate & Pooja Saraf, Ar Revenue By : Shri Rakesh Kumar Das, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 21/02/2024 घोषणा क" तारीख /Date Of Pronouncement: 16/05/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Final Assessment Orders Framed U/S 143(3) R.W.S. 144C & 144C(5) Of The Income Tax Act, 1961 (Hereinafter ‘The Act’) By The Deputy Commissioner Of Income Tax, Circle – 1(1), Kolkata (Hereinafter The “Ld. Ao”) Even Dt. 29/04/2022, Passed In Pursuance Of The Directions Of The Ld. Dispute Resolution Panel -2, New Delhi, Dt. 18/02/2022 For Assessment Year 2017-18 & Dt. 04/03/2022 For Assessment Year 2018-19, Passed U/S 144C(5) Of The Act. 2. The Assessee Has Raised The Following Grounds Of Appeal For Assessment Year 2017-18:- “Ground 1:

For Appellant: Shri Ajoy Vora, Sr. Advocate and Pooja Saraf, ARFor Respondent: Shri Rakesh Kumar Das, CIT, D/R
Section 143(3)Section 144CSection 144C(5)Section 156Section 32(1)Section 92C

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 371 & 372/Kol/2022 Assessment Year: 2017-18 & 2018-19 Primetals Technologies India Pvt. Ltd. ACIT, Circle-1(1), Kolkata 5th Floor, Tower-C Vs DLF, IT Park-I 08 Majore Arterial Road New Town Kolkata - 700156 [PAN : AAECV9657M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Ajoy Vora, Sr. Advocate and Pooja Saraf, AR Revenue by : Shri Rakesh Kumar Das, CIT, D/R सुनवाई क" तारीख/Date of Hearing : 21/02…

PRIMETALS TECHNOLOGIES INDIA PRIVATE LIMITED,KOLKATA vs. ACIT, CIRCLE-1(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2017-18

ITA 371/KOL/2022[2017-2018]Status: DisposedITAT Kolkata16 May 2024AY 2017-2018

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 371 & 372/Kol/2022 Assessment Year: 2017-18 & 2018-19 Primetals Technologies India Pvt. Ltd. Acit, Circle-1(1), Kolkata 5Th Floor, Tower-C Vs Dlf, It Park-I 08 Majore Arterial Road New Town Kolkata - 700156 [Pan : Aaecv9657M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ajoy Vora, Sr. Advocate & Pooja Saraf, Ar Revenue By : Shri Rakesh Kumar Das, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 21/02/2024 घोषणा क" तारीख /Date Of Pronouncement: 16/05/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Final Assessment Orders Framed U/S 143(3) R.W.S. 144C & 144C(5) Of The Income Tax Act, 1961 (Hereinafter ‘The Act’) By The Deputy Commissioner Of Income Tax, Circle – 1(1), Kolkata (Hereinafter The “Ld. Ao”) Even Dt. 29/04/2022, Passed In Pursuance Of The Directions Of The Ld. Dispute Resolution Panel -2, New Delhi, Dt. 18/02/2022 For Assessment Year 2017-18 & Dt. 04/03/2022 For Assessment Year 2018-19, Passed U/S 144C(5) Of The Act. 2. The Assessee Has Raised The Following Grounds Of Appeal For Assessment Year 2017-18:- “Ground 1:

For Appellant: Shri Ajoy Vora, Sr. Advocate and Pooja Saraf, ARFor Respondent: Shri Rakesh Kumar Das, CIT, D/R
Section 143(3)Section 144CSection 144C(5)Section 156Section 32(1)Section 92C

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 371 & 372/Kol/2022 Assessment Year: 2017-18 & 2018-19 Primetals Technologies India Pvt. Ltd. ACIT, Circle-1(1), Kolkata 5th Floor, Tower-C Vs DLF, IT Park-I 08 Majore Arterial Road New Town Kolkata - 700156 [PAN : AAECV9657M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Ajoy Vora, Sr. Advocate and Pooja Saraf, AR Revenue by : Shri Rakesh Kumar Das, CIT, D/R सुनवाई क" तारीख/Date of Hearing : 21/02…

M/S. CRODA INDIA COMPANY PVT. LTD,MUMBAI vs. THE PR. COMM OF INCOME TAX, MUMBAI-6

In the result, the appeal of the assessee is allowed

ITA 1439/MUM/2022[2017-18]Status: DisposedITAT Mumbai23 Dec 2022AY 2017-18
Section 143(3)Section 14ASection 263Section 32Section 32(1)Section 32(1)(ii)Section 35Section 43(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SMT KAVITHA RAJAGOPAL, JUDICIAL MEMBER M/s. Croda India Company Vs. The Dy. Commissioner of Pvt. Ltd. Income Tax, Circle 15(1)(2) Plot No.1/1, Part TTC The Pr. Commissioner of Industrial Area Income Tax, Mumbai-6 Room No.501, 5th Floor Thane Belapur Road Koparkhairne- 400 710 Aayakar Bhavan Maharishi Karve Road Mumbai – 400 020 PAN/GIR No.AAACC9212H (Appellant) .. (Respondent) Assessee by Shri Ankit Agarwal Revenue by Shri Manish Sareen Date of Hearing 15/11/2022 Date of Pronouncement 23/12/2022 आदेश / O R…

INDUS LEAGUE CLOTHING LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-11(4), BENGALURU

In the result, assessee’s appeal is partly allowed

ITA 82/BANG/2018[2006-2007]Status: DisposedITAT Bangalore17 Nov 2021AY 2006-2007

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2006-07

For Appellant: Shri L Bharath, C.AFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)
Section 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2006-07 The Asst. Commissioner of Income- Vs. M/s Indus League Clothing Ltd., tax, No.22, VK Kalyani Commercial Circle-11(4), Complex, Opp.BDA Office, Bengaluru. Kumara Park Road, Bengaluru-560 020. PAN – AAACI 5392 Q REVENUE ASSESSEE Assessee by : Shri L Bharath, C.A Revenue by : Shri Priyadarshi Mishra, Addl.CIT(DR) Date of hearing : 27.10.2021 Date of Pronouncement : .11.2021 O R D E R Per Chandra Poojari, Accountant Member This appeal by the…

ACIT CIRCLE-16(1), MUMBAI vs. M/S FARAH KHAN, MUMBAI

The appeal stands dismissed

ITA 4428/MUM/2019[2013-14]Status: DisposedITAT Mumbai29 Jul 2021AY 2013-14

Bench: Justice Shri P. P. Bhatt & Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.4428/Mum/2019 (धििाारण वर्ा / Assessment Year: 2013-14) Acit-Circle-16(1), Ms. Farah Khan R. No. 439, 4Th Floor बिाम/ A-3501/3601 Oberoi Sky Heights Aayakar Bhavan, M. K. Road Lokhandwala Complex Vs. Mumbai-400 020 Andheri West, Mumbai-400 053 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Aadpk-0664-P (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Revenue By : Dr. Shanteshwar Swami, Ld. Dr Assessee By : Shri Chetan Karia, Ld. Ar सुनवाई की तारीख/ : 29/06/2021 Date Of Hearing घोषणा की तारीख / : 29/07/2021 Date Of Pronouncement

For Appellant: Shri Chetan Karia, Ld. ARFor Respondent: Dr. Shanteshwar Swami, Ld. DR
Section 143(3)Section 32Section 36(1)(iii)Section 37(1)

…1 Ms. Farah Khan Assessment Year: 2013-14 आयकर अपीलीय अधिकरण “एफ” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI माननीय जस्टिस श्री पी. पी. भट्ट, अध्यक्ष एवं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य BEFORE JUSTICE SHRI P. P. BHATT, PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.4428/Mum/2019 (धििाारण वर्ा / Assessment Year: 2013-14) ACIT-Circle-16(1), Ms. Farah Khan R. No. 439, 4th floor बिाम/ A-3501/3601 Oberoi Sky Heights Aayakar Bhavan, M. K. Road Lokhandwala Complex Vs. Mumbai-400 020 Andheri West, Mumbai-400 053 स्…

HOUSING AND URBAN DEVELOPMENT CORPORATION LTD THROUGH ITS AUTHORIZED SIGNATORY vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 12 NEW DELHI

The appeal is allowed

ITA/541/2019HC Delhi06 Feb 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

Section 143(3)Section 260ASection 263

…ITA 541/2019 Page 1 of 33 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 6th November, 2019 Pronounced on: 6th February, 2020 + ITA 541/2019 HOUSING AND URBAN DEVELOPMENT CORPORATION LTD THROUGH ITS AUTHORIZED SIGNATORY..... Appellant Through: Mr. Gagan Kumar and Mr. Amit Kaushik, Advocates. versus ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 12 NEW DELHI ..... Respondent Through: Mr. Zoheb Hossain and Mr. Deepak Anand, Advocates. CORAM: HON’BLE MR. JUSTICE VIPIN SANGHI HON’BLE MR. JUSTICE SANJEEV…

THE COMMISSIONER OF INCOME TAX vs. M/S V S LAD and SONS

In the result, the second

ITA/100103/2014HC Karnataka27 Nov 2019

Bench: N.S.SANJAY GOWDA,ALOK ARADHE

Section 132Section 260ASection 32Section 37(1)Section 80GSection 80I

…: 1 : IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 27TH DAY OF NOVEMBER 2019 PRESENT THE HON’BLE MR.JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE N.S.SANJAY GOWDA I.T.A. NO.100103/2014 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, SADUM ROAD, GULBARGA. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(3), BANGALORE. …APPELLANTS (BY SRI.TULAJAPPA KALBURGI, ADV.) AND: M/S. V.S.LAD & SONS, PRASANTH NIVAS, KRISHNA NAGAR, SANDUR 583120, BALLARI DISTRICT, PAN AACFV3909R. …RESPONDENT (BY SRI.A.SHANKAR, SENIOR ADV.) THIS ITA IS FILED UNDER SECTIO…

ASHOK KUMAR BANSAL,NEW DELHI vs. ACIT, CIRCLE-47(1), NEW DELHI

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

ITA 6618/DEL/2018[2013-14]Status: DisposedITAT Delhi08 Jul 2019AY 2013-14

Bench: Shri R.K. Pandaassessment Year: 2013-14 Ashok Kumar Bansal, Vs. Acit, Flat No.713, Itl Northex Towers, Circle-47(1), Netaji Subhash Place, New Delhi. Pitampura, New Delhi. Pan: Aafpb4123N (Appellant) (Respondent) Assessee By : Shri Sanjay Kumar, Ca Revenue By : Shri S.L. Anuragi, Sr. Dr Date Of Hearing : 01.07.2019 Date Of Pronouncement : 08.07.2019 Order

For Appellant: Shri Sanjay Kumar, CAFor Respondent: Shri S.L. Anuragi, Sr. DR
Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2013-14 Ashok Kumar Bansal, Vs. ACIT, Flat No.713, ITL Northex Towers, Circle-47(1), Netaji Subhash Place, New Delhi. Pitampura, New Delhi. PAN: AAFPB4123N (Appellant) (Respondent) Assessee by : Shri Sanjay Kumar, CA Revenue by : Shri S.L. Anuragi, Sr. DR Date of Hearing : 01.07.2019 Date of Pronouncement : 08.07.2019 ORDER This appeal filed by the assessee is directed against the order dated 23rd July, 2018 of the CIT(A)-16, New Delhi, relating to Assessment Year 2013-14. 2. The first…

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