113 (Del). (ii) Ashok Kirthanlal Shah v. Addl. CIT

85 Taxmann.com 43Reported decision#13031 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

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Judgments citing 113 (Del). (ii) Ashok Kirthanlal Shah v. Addl. CIT

TECH MAHINDRA BUSINESS SERVICES LTD.,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-13(3)(2), MUMBAI

In the result, appeal by the assessee is partly allowed

ITA 1256/MUM/2022[2017-18]Status: DisposedITAT Mumbai24 Jul 2023AY 2017-18

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.1256/मुं/ 2022 (िन.व.2017-18) Tech Mahindra Business Services Limited. Ground Floor, Spectrum Towers, Mindspace, Chincholi Bunder Link Road, Malad West, Mumbai – 400 064. Pan: Aabch-8136-L ...... अपीलाथ" /Appellant बनाम Vs. The Assistant Commissioner Of Income Tax, Circle – 13(3)(2), Room No.229, 2Nd Floor, Aaykar Bhavan, Mk Road, Mumbai – 400 020. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri J.D,Mistri, Sr. Advocate With Shri Harsh Kapadia, Advocate "ितवादी "ारा/Respondent By : Ms. Richa Gulati, Sr.Ar सुनवाई क" ितिथ/ Date Of Hearing : 28/04/2023 घोषणा क" ितिथ/ Date Of Pronouncement : 24/07/2023 आदेश आदेश/ Order आदेश आदेश Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short ‘The Cit(A)’] Dated 30/03/2022, For The Assessment Year 2017-18. 2. The Assessee In Appeal Has Raised Solitary Ground Assailing Disallowance Made U/S. 14A Of Income Tax Act, 1961 (In Short ‘The Act’) R.W. Rule 8D Of The Income Tax Rules, 1962 (In Short ‘The Rules’) Amounting To Rs.80,08,567/-. The Assessee Vide Application Dated 13/09/2022 Has Raised An Additional Ground

For Appellant: Shri J.D,Mistri, Sr. Advocate with Shri Harsh Kapadia, AdvocateFor Respondent: Ms. Richa Gulati, Sr.AR
Section 14A

…आयकर अपीलीय अिधकरण मुंबई पीठ “ई ”, मुंबई पीठ "ी िवकास अव"थी, "याियक सद"य एवं "ी गगन गोयल, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं.1256/मुं/ 2022 (िन.व.2017-18) Tech Mahindra Business Services Limited. Ground Floor, Spectrum Towers, Mindspace, Chincholi Bunder Link Road, Malad West, Mumbai – 400 064. PAN: AABCH-8136-L ...... अपीलाथ" /Appellant बनाम Vs. The Assistant Commissioner of Income Tax, Circle – 13(3)(2), Room No.229, 2nd Floor, Aaykar Bhavan, MK Road, Mumbai – 400 020. ..... "ि…

HINDUSTAN UNILEVER LTD,MUMBAI vs. ADDL CIT RG 1(1), MUMBAI

The appeal of the AO stands dismissed

ITA 1321/MUM/2014[2009-10]Status: DisposedITAT Mumbai05 Jan 2018AY 2009-10
For Appellant: Shri Hiten Chander-ARFor Respondent: Shri Saurabh Deshpande-DR
Section 143(3)Section 144C(13)Section 254(1)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “केकेकेके ” ” ” ” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “K”Bench Mumbai एवं रिवश सूद रिवश सूद रिवश सूद, "याियक रिवश सूद सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं "याियक "याियक सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील आयकर अपील संसंसंसं./I.T.A./1321/Mum/2014, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2009-10 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Hindustan U…

113 (Del). (ii) Ashok Kirthanlal Shah v. Addl. CIT (85 Taxmann.com 43) — Cited in 8 Judgments | BharatTax