13/257 Taxman 120/406 ITR 150 (Ker.) 2. CIT v. Gujarat Road Transport Corpn

223 Taxmann 398High Court2014#406 most cited
220

judgments rely on this decision, according to BharatTax’s citation analysis of 366,444 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 2(24)(x)Section 271(1)(c)Section 43B

Issues it is cited on

section 158besection 43b(b)section 113section 92fclarificatory amendmentretrospective amendmentsection 158bbsection 36(1)(va)section 43bemployees contribution to pfsection 36(1)section 43

Judgments citing 13/257 Taxman 120/406 ITR 150 (Ker.) 2. CIT v. Gujarat Road Transport Corpn

Everestims Technologies Private Limited, Bangalore vs. DCIT, CPC, Bangalore

In the result, both the appeals of the assessee are allowed

ITA 408/BANG/2021[2019-20]Status: DisposedITAT Bangalore09 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanand Shri B. R. Baskaran

For Appellant: Shri. Shambu Sharma, CAFor Respondent: Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.407, 408/Bang/2021 Assessment Years : 2018-19, 2019-20 M/s. Everestims Technologies Private Vs. DCIT, Limited, Central Processing Centre, Site No.14, PID No.57-166-14, Bengaluru. Axis One 4, 3rd Floor 15th Cross, 100 Feet Ring Road, 4th Phase, JP Nagar, Bengaluru – 560 078. PAN : AAECE 6095 N Assessee by : Shri. Shambu Sharma, CA Revenue by : Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 02.11.2021 Date of Pronouncement : 09.11.2…

Everestims Technologies Private Limited, Bangalore vs. DCIT, CPC, Bangalore

In the result, both the appeals of the assessee are allowed

ITA 407/BANG/2021[2018-19]Status: DisposedITAT Bangalore09 Nov 2021AY 2018-19

Bench: Shri N.V. Vasudevanand Shri B. R. Baskaran

For Appellant: Shri. Shambu Sharma, CAFor Respondent: Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.407, 408/Bang/2021 Assessment Years : 2018-19, 2019-20 M/s. Everestims Technologies Private Vs. DCIT, Limited, Central Processing Centre, Site No.14, PID No.57-166-14, Bengaluru. Axis One 4, 3rd Floor 15th Cross, 100 Feet Ring Road, 4th Phase, JP Nagar, Bengaluru – 560 078. PAN : AAECE 6095 N Assessee by : Shri. Shambu Sharma, CA Revenue by : Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 02.11.2021 Date of Pronouncement : 09.11.2…

Unnat Engineering Private Limited, Surat vs. ACIT, Circle-2(1)(1), Surat

In the result, the appeal of the assessee is allowed for statistical purposed in above terms

ITA 542/SRT/2018[2015-16]Status: DisposedITAT Surat28 Oct 2021AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Unnat Engineering Pvt. Ltd. Assistant Commissioner Of 16-17, Ambica Nagar Society, Income Tax Circle-2(1)(1), Vs Hazira Road, Ichhapore, Surat Aaykar Bhavan, Majura Pan : Aaaacu 7439 A Gate Surat Appellant / Assessee Respondent /Revenue

Section 2(24)(x)Section 254(1)Section 36(1)(v)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Unnat Engineering Pvt. Ltd. Assistant Commissioner of 16-17, Ambica Nagar Society, Income Tax Circle-2(1)(1), Vs Hazira Road, Ichhapore, Surat Aaykar Bhavan, Majura PAN : AAAACU 7439 A Gate Surat Appellant / assessee Respondent /Revenue Assessee by Shri Rakesh R Shah, C.A Revenue by Shri Deependra Kumar– Sr-DR Date of hearing 08.11.2021 Date of pronouncement 08.11.2021 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER:…

Gopalakrishna Aswini Kumar, Bangalore vs. The Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 359/BANG/2021[2019-20]Status: DisposedITAT Bangalore13 Oct 2021AY 2019-20

Bench: Shri N.V. Vasudevanand Shri Chandra Poojariassessment Year : 2019-20 Shri. Gopalakrishna Aswini Kumar, Vs. The Assistant Director Of Income Tax, No.21 & 22, Autocrat Engineers, Cpc, Phase – 1, Export Promotion Industrial Park, Bengaluru. Whitefield, Bengaluru – 560 066. Pan : Ablpk 6831 H Assessee By : Shri. Cuddapah Ramesh, Ca Revenue By : Smt. Shilpa N. C, Additional Cit(Dr)(Itat), Bengaluru Date Of Hearing : 12.10.2021 Date Of Pronouncement : 13.10.2021 O R D E R Per N. V. Vasudevan

For Appellant: Shri. Cuddapah Ramesh, CAFor Respondent: Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 2Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year : 2019-20 Shri. Gopalakrishna Aswini Kumar, Vs. The Assistant Director of Income Tax, No.21 and 22, Autocrat Engineers, CPC, Phase – 1, Export Promotion Industrial Park, Bengaluru. Whitefield, Bengaluru – 560 066. PAN : ABLPK 6831 H Assessee by : Shri. Cuddapah Ramesh, CA Revenue by : Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 12.10.2021 Date of Pronouncement : 13.10.2021 O R D E R Per N. V. Vasudevan, Vice President This is…

Aspiration Advertising Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Processing Centre, Bangalore

In the result, both the appeals of the assessee are allowed

ITA 341/BANG/2021[2019-20]Status: DisposedITAT Bangalore12 Oct 2021AY 2019-20

Bench: Shri N.V. Vasudevanand Shri Chandra Poojari

For Appellant: NoneFor Respondent: Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 37Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.340, 341/Bang/2021 Assessment Years : 2018-19, 2019-20 M/s. Aspiration Advertising Private Limited, Vs. DCIT, No.301, No.16, Golden Bell Apartments, Central Processing Centre, 8th A Cross, Kodihalli, Bengaluru. Bengaluru. PAN : AAECA 7711 M Assessee by : None Revenue by : Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 11.10.2021 Date of Pronouncement : 12.10.2021 O R D E R Per N. V. Vasudevan, Vice President Theseare appeals filed by t…

Aspiration Advertising Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Processing Centre, Bangalore

In the result, both the appeals of the assessee are allowed

ITA 340/BANG/2021[2018-19]Status: DisposedITAT Bangalore12 Oct 2021AY 2018-19

Bench: Shri N.V. Vasudevanand Shri Chandra Poojari

For Appellant: NoneFor Respondent: Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 37Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.340, 341/Bang/2021 Assessment Years : 2018-19, 2019-20 M/s. Aspiration Advertising Private Limited, Vs. DCIT, No.301, No.16, Golden Bell Apartments, Central Processing Centre, 8th A Cross, Kodihalli, Bengaluru. Bengaluru. PAN : AAECA 7711 M Assessee by : None Revenue by : Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 11.10.2021 Date of Pronouncement : 12.10.2021 O R D E R Per N. V. Vasudevan, Vice President Theseare appeals filed by t…

Unnat Engineering Private Limited, Surat vs. Income Tax Officer, Ward 2(1)(4), Surat

In the result, appeal of the assessee is allowed for statistical purpose

ITA 81/SRT/2017[2013-14]Status: DisposedITAT Surat07 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.81/Srt/2017 "नधा"रण वष"/Assessment Year: 2013-14 Unnat Engineering Pvt. Ltd., Vs. The Income Tax Officer, 16-17, Ambica Nagar Society, Ward-2(1)(4), Surat. Hazira Road, Ichhapore, Surat. [Pan: Aaacu 7439 A] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Rakesh Shah – Ca राज"वक"ओर से /Revenue By Smt. Anupama Singla – Sr.Dr

Section 143(3)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER (Virtual Hearing) आ.अ.सं./I.T.A No.81/SRT/2017 "नधा"रण वष"/Assessment Year: 2013-14 Unnat Engineering Pvt. Ltd., Vs. The Income Tax Officer, 16-17, Ambica Nagar Society, Ward-2(1)(4), Surat. Hazira Road, Ichhapore, SURAT. [PAN: AAACU 7439 A] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee by Shri Rakesh Shah – CA राज"वक"ओर से /Revenue by Smt. Anupama Singla – Sr.DR सुनवाई की तारीख/ Date of hearing: 07.01.2…

Gdx Facility & Management Services P.Ltd, New Delhi vs. DCIT, Circle-10(10, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5218/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Sept 2020AY 2014-15

Bench: Shri H.S. Sidhu & Shri Prashant Maharishiassessment Year : 2014-15

For Appellant: Sh. Naman Desai, CAFor Respondent: Sh. M. Baranwal, Sr. DR
Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ : NEW DELHI (Through Video Conferencing) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/S GDX FACILITY & Vs. DCIT, CIRCLE 10(10), MANAGEMENT SERVICES NEW DELHI P. LTD., ROOM NO. 207, AAYAKAR 29, GDX HOUSE, SANT BHAWAN, NAGAR, EAST OF KAILASH, LAXMI NAGAR, DELHI-2 NEW DELHI - 110015 (PAN :AACCG5199H) (Appellant) (Respondent) Appellant by : Sh. Naman Desai, CA Respondent by : Sh. M. Baranwal, Sr. DR. ORDER PER H.S. SIDHU, JM : Assesee has filed the present appeal against the impugned order…

The Asstt. Commissioner of Income Tax, Vapi Circle, Vapi vs. M/S. Mitsu Limited, Daman

In the result, the appeal of the Revenue is dismissed

ITA 3510/AHD/2016[2000-01]Status: DisposedITAT Surat04 May 2020AY 2000-01

Bench: Shri Sandip Gosain & Shri O. P. Meenav. ""यथ"/Respondent आ.अ.सं././././I "नधा"र अपीलाथ" Appellant S .T.A No. ण N वष"/A Y: 1 1671/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2006 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 2 1371/Ah 2002- Assistant V. M/S. Mitsu Limited, D/2006 03 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q Co.No.1 2002- M/S. Mitsu Limited, V. Assistant 3 84/Ahd/ 03 304/2, Iind Phase, Commissioner Of 2006 Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 4 1672/Ah 2003- M/S. Mitsu Limited, V. Assistant D/2006 04 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 5 1764/Ah 2003- Assistant V. M/S. Mitsu Limited, D/2006 04 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q 6 1000/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2016 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 7 3510/Ah 2000- Assistant V. M/S. Mitsu Limited, D/2016 01 Commissioner Of Page 2 Of 83 Mitsu Ltd. V. Acit- Vapi/I.T.A. No.1671-1371,Co-184,1672-1764,1614 &1000/Ahd/2006/A.Y.02-03,03-04,06-07.02-03 Income Tax-Vapi 304/2, Iind Phase, Circle, Vapi Gidc, Vapi 396195 Pan: Aaccm 2764 Q

Section 143

…Page 1 of 83 Mitsu Ltd. v. ACIT- Vapi/I.T.A. No.1671-1371,CO-184,1672-1764,1614 &1000/AHD/2006/A.Y.02-03,03-04,06-07.02-03 आयकर अपीलीय अिधकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANDIP GOSAIN, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER V. ""यथ"/Respondent आ.अ.सं././././I "नधा"र अपीलाथ" Appellant S .T.A No. ण N वष"/A Y: 1 1671/Ah 2002- M/s. Mitsu Limited, V. Assistant d/2006 03 304/2, IInd Phase, Commissioner of GIDC, Vapi 396195 Income Tax-Vapi PAN: AACCM 2764 Q Circle, Vapi 2 1371/Ah 2002- Assistant V. M/s. Mitsu Limited, d/2006 03 Commissioner of…

M/S. Mitsu Private Limited, Vapi vs. The ACIT, Vapi Circle, Vapi

In the result, the appeal of the Revenue is dismissed

ITA 1000/AHD/2016[2002-03]Status: DisposedITAT Surat04 May 2020AY 2002-03

Bench: Shri Sandip Gosain & Shri O. P. Meenav. ""यथ"/Respondent आ.अ.सं././././I "नधा"र अपीलाथ" Appellant S .T.A No. ण N वष"/A Y: 1 1671/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2006 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 2 1371/Ah 2002- Assistant V. M/S. Mitsu Limited, D/2006 03 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q Co.No.1 2002- M/S. Mitsu Limited, V. Assistant 3 84/Ahd/ 03 304/2, Iind Phase, Commissioner Of 2006 Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 4 1672/Ah 2003- M/S. Mitsu Limited, V. Assistant D/2006 04 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 5 1764/Ah 2003- Assistant V. M/S. Mitsu Limited, D/2006 04 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q 6 1000/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2016 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 7 3510/Ah 2000- Assistant V. M/S. Mitsu Limited, D/2016 01 Commissioner Of Page 2 Of 83 Mitsu Ltd. V. Acit- Vapi/I.T.A. No.1671-1371,Co-184,1672-1764,1614 &1000/Ahd/2006/A.Y.02-03,03-04,06-07.02-03 Income Tax-Vapi 304/2, Iind Phase, Circle, Vapi Gidc, Vapi 396195 Pan: Aaccm 2764 Q

Section 143

…Page 1 of 83 Mitsu Ltd. v. ACIT- Vapi/I.T.A. No.1671-1371,CO-184,1672-1764,1614 &1000/AHD/2006/A.Y.02-03,03-04,06-07.02-03 आयकर अपीलीय अिधकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANDIP GOSAIN, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER V. ""यथ"/Respondent आ.अ.सं././././I "नधा"र अपीलाथ" Appellant S .T.A No. ण N वष"/A Y: 1 1671/Ah 2002- M/s. Mitsu Limited, V. Assistant d/2006 03 304/2, IInd Phase, Commissioner of GIDC, Vapi 396195 Income Tax-Vapi PAN: AACCM 2764 Q Circle, Vapi 2 1371/Ah 2002- Assistant V. M/s. Mitsu Limited, d/2006 03 Commissioner of…

M/S. Shine Pharmaceuticals Limited, Vadodara vs. DCIT, Circle-(2)(1)(1), Baroda

In the result, the appeal of the assessee is dismissed

ITA 362/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad17 Oct 2019AY 2014-15

Bench: Shri Waseem Ahmed & Ms. Madhumita Roym/S. Shine Pharmaceuticals Ltd., Vs. Dy. Commissioner Of Income Tax, 308-310, Dwarkesh Complex, Circle – 2(1)(1), Sun Pharma Road, Atladara, Baroda. Vadodara – 390 020. [Pan No. Aaecs 2660 M] (Appellant) .. (Respondent)

For Appellant: Ms. Urvashi Sodhan, A.RFor Respondent: Shri Lalit P. Jain, Sr. D.R
Section 139(1)Section 143(3)Section 36(1)(va)Section 37Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER M/s. Shine Pharmaceuticals Ltd., Vs. Dy. Commissioner of Income Tax, 308-310, Dwarkesh Complex, Circle – 2(1)(1), Sun Pharma Road, Atladara, Baroda. Vadodara – 390 020. [PAN No. AAECS 2660 M] (Appellant) .. (Respondent) Appellant by : Ms. Urvashi Sodhan, A.R. Respondent by : Shri Lalit P. Jain, Sr. D.R. Date of Hearing 14.10.2019 Date of Pronouncement 17.10.2019 O R D E R PER Ms. MADHUMITA ROY – JUDICIAL MEMBER: The instant appeal filed by the assessee is directed…

Marudhar Polycot (India) Pvt. Ltd., Ahmedabad vs. The Dy. CIT. Circle-2(1)(2), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 2868/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad17 Sept 2019AY 2014-15

Bench: Shri O. P Meena & Ms. Madhumita Royआ.अ.सं/.I.T.A No.2868/Ahd/2017 िनधा"रण वष"/Assessment Year:2014-15 बनाम M/S. Marudhar Polycot (India) Deputy Commissioner Of Vs. Pvt. Ltd. , 406 Dwarkesh Income Tax, Circle- 2(1)(2) Complex , 4Th Floor , Opp. Navjivan Trust Building, Patel Vas, Mithakhali Gam, Ashram Road Mithakhali Ahmedabad 380 009 Ahmedabad 380006 Pan: Aadcm 8286 G अपीलाथ" Appellant ""यथ"/Respondent

Section 2Section 28Section 36(1)(va)Section 43B

…Marudhar Polycot (India) Pvt. Ltd. v. DCIT-2(1)(2) Ahmedabad /I.T.A.No.2868/AHD/2017/A.Y. 14-15 1 आयकर अपील"य अ"धकरण, अहमदाबाद “C” "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD BEFORE SHRI O. P MEENA, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.2868/AHD/2017 िनधा"रण वष"/Assessment Year:2014-15 बनाम M/s. Marudhar Polycot (India) Deputy Commissioner of Vs. Pvt. Ltd. , 406 Dwarkesh Income Tax, Circle- 2(1)(2) Complex , 4th Floor , Opp. Navjivan Trust Building, Patel Vas, Mithakhali Gam, Ashram Road Mithakhali Ahmedabad 380 009 Ahmedabad 380006 PAN: AADCM 8286 G…

Decor Home (I) Pvt. Ltd., Surat vs. The Asstt. Commissioner of Income Tax, Circle-1(1)(2), Surat

In the result, appeal filed by the Assessee is partly allowed

ITA 2207/AHD/2016[2012-13]Status: DisposedITAT Surat24 Jul 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P.Meenaआ.अ.सं./I.T.A. No.2207/Ahd/2016 "नधा"रण वष"/Assessment Year : 2012-13 Décor Home (India) Pvt. Ltd., Vs. Assistant Commissioner Of Income 702-A, Tirupati-Plaza, Tax, Circle-1(1)(2), Surat. Nr.Collector Officer, Nanpura, Surat. [Pan: Aabcd 5710 E] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रती क" ओर से /Assessee By Shri Suresh K. Kabra – Ca राज"व क" ओर से /Revenue By Shri S.R.Meena – Sr.Dr

Section 2(24)(x)Section 36(1)(va)Section 43B

…Décor Home (I) Pvt. Ltd., Vs. ACIT, Cir-1(1)(2),Surat/ITA No.2207/AHD/2016 : A.Y.2012-13 Page 1 of 4 आयकर अपील"य अ"धकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A. No.2207/AHD/2016 "नधा"रण वष"/Assessment Year : 2012-13 Décor Home (India) Pvt. Ltd., Vs. Assistant Commissioner of Income 702-A, Tirupati-Plaza, Tax, Circle-1(1)(2), Surat. Nr.Collector Officer, Nanpura, Surat. [PAN: AABCD 5710 E] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रती क" ओर से /Assessee by Shri Suresh K. Kabra – CA राज"…

Shri Khodiyar Fabricators and Technologies Pvt. Ltd., Surat vs. The Income Tax Officer, Ward-2(1)(2), Surat

In the result, the appeal of the assessee is dismissed

ITA 1128/AHD/2017[2013-14]Status: DisposedITAT Surat15 May 2019AY 2013-14

Bench: Shri Bhavnesh Saini & Shri O. P. Meena

Section 2Section 28Section 36(1)(va)Section 43B

…Page 1 of 3 आयकर अपील"य अ"धकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER I.T.A. No.1128/AHD/2017: Assessment Year: 2013-14 M/s. Shree Khodiyar Fabricators and Vs. Income Tax Officer, Technologies Pvt. Ltd. Ward-2, Surat 13/B, Darpan Row House B/h Nutan Row House , Palanpur Jakat Naka , Surat 395009 PAN:AAMCS5796E Appellant Respondent Assessee by None Revenue by Shri Prasoon Kabra, Sr. D.R. Date of hearing 15.05.2019 Date of pronouncement 15.05.2019 ORDER PER O. P. MEENA, AM 1. This appeal filed…

M/S. Shree Padmavati Engineers (I) Pvt.Ltd., Mumbai vs. The Additional Commissioner of Income Tax, Bharuch Range, Bharuch

In the result, the appeal of the assessee is partly allowed

ITA 1815/AHD/2016[2011-12]Status: DisposedITAT Surat02 May 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri O. P. Meena

…Shree Padamavati Engineering (I) Pvt. Ltd. v. Addl. CIT Bharuch /I.T.A. No. 1815/AHD/2016/A.Y.11-12 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER I.T.A. No. 1815/AHD/2016: Assessment Year: 2011-12 M/s. Shree Padamavati Vs. Additional Commissioner of Engineers (I) Pvt. Ltd. , Income-tax, Bharuch B14/15, Ground Floor, Western Edge II, Western Express Highway, Borivali (East) Mumbai PAN: AAGCS 3122A Appellant Respondent Assessee by Shri Kiran Kapadia , CA Revenue by Ms. Anupama Singla, Sr. D.R. Date of hearing 01.…

Karpara Project Engineering Pvt. Ltd., Surat vs. The Asstt. Commissioner of Income Tax, Circle-1(1)(2), Surat

In the result, the appeal of the assessee is dismissed

ITA 2223/AHD/2016[2012-13]Status: DisposedITAT Surat16 Oct 2018AY 2012-13

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.2223/Ahd/2016 िनधा"रण वष"/A.Y.:2012-13

Section 2Section 28Section 36(1)(va)Section 43B

…Karpara Project Engineering Pvt. Ltd. v. ACIT 1(1)(2) Surat/I.T.A. No.2223/Ahd/2016/ A.Y. 12-13 Page 1 of 7 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.2223/Ahd/2016 िनधा"रण वष"/A.Y.:2012-13 Karpara Project Engineering Pvt. Ltd. Vs. Assistant 405, SN S Platina, Near Reliance Commissioner of Market B/H J. H Ambani School Above Income Tax, Circle- Surat Peoples Co-operative Bank Surat 1(1)(2) Surat 395007: PAN: A…

Mitali Creation Pvt. Ltd., Surat vs. The Income Tax Officer, Ward-1(3), Now Ward-1(1)(3), Surat

In the result, the appeal of the assessee is dismissed

ITA 2121/AHD/2015[2012-13]Status: DisposedITAT Surat24 Aug 2018AY 2012-13

Bench: C .M. Garg, Jm & O. P. Meena, Am

Section 2Section 28Section 36(1)(va)Section 43B

…Mitali Creation Pvt. Ltd. v. ITO1(1)(3)Surat /I.T.A. No.2121 /Ahd/2015/A.Y.12-13 Page 1 of 6 INCOM TAX APPELLATE TRIBUNAL –SURAT-BENCH-SURAT BEFORE C .M. GARG, JM & O. P. MEENA, AM I.T.A No.2121/Ahd/2015 िनधा"रण वष"/Assessment Year : 2012-13 M/s. Mitali Creation Pvt. Ltd. , V Income Tax Officer Block No. 135, Plot No. 94-105, . Ward 1(1)(3) Surat Ashirwad Industrial Estate Near Venus Mall Tatithaiya Tal-Palsana Surat 393325 PAN: AAGCM 0628 K Appellant Respondent Assessee by Shri Ramesh Malapani, CA Revenue by Shri P.S. Chaudhary, Sr. D.R. Date of hearing 05.09.2018 Date of pronouncement 07.09.2018 ORDER PER O.…

Shri Shashikumar S. Mishra, Bharuch vs. The Dy.CIT, Bharuch Circle, Bharuch

In the result, the appeal of the assessee is dismissed

ITA 2769/AHD/2014[2011-12]Status: DisposedITAT Surat18 Jun 2018AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 2769/Ahd/2014/Srt िनधा"रण वष"/Assessment Year :2011-12 Shri Sashi Kumar Mishra, Vs. Deputy Commissioner Of A/7, Ashirwad Nagar Society Income-Tax, Circle – Bholav, Bharuch 392001 Bharuch Pan:Aoqpm 4008 N अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 2(24)Section 36(1)Section 36(1)(va)Section 43B

…Shashi Kumar Mishra v. DCIT-Bharuch/I.T.A. No.2769/Ahd/2014/A.Y.:11-12 Page 1 of 6 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No. 2769/Ahd/2014/SRT िनधा"रण वष"/Assessment Year :2011-12 Shri Sashi Kumar Mishra, Vs. Deputy Commissioner of A/7, Ashirwad Nagar Society Income-Tax, Circle – Bholav, Bharuch 392001 Bharuch PAN:AOQPM 4008 N अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Assessee by NONE Shri J. K.…

The ACIT, Mehsana Circle, Mehsana vs. M/S. Ammann Apollo India Pvt. Ltd., Mehsana

ITA 2313/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad29 Sept 2017AY 2012-13
For Appellant: NoneFor Respondent: Shri Prasoon Kabra, Sr. D.R
Section 143(3)Section 14ASection 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER With CO No. 189/Ahd/2015 (Assessment Year: 2012-13) ACIT, Mehsana Circle, Mehsana Appellant Vs. M/s. Ammann Apollo India Pvt. Ltd., Plot No.2, At-Ditasan, Post-Jagudan, Mehsana, Pin 382710 Respondent / Cross Objector PAN: AACCA0194N राज"व क" ओर से/By Revenue : Shri Prasoon Kabra, Sr. D.R. आवेदक क" ओर से/By Assessee : None सुनवाई क" तार"ख/Date of Hearing : 28.09.2017 घोषणा क" तार"ख/Date of Pronouncement : 29.09.2017 ORDER PER S. S. GODARA, JUDICIAL MEM…

ACIT, CC-Xx, Kolkata vs. M/S. Paharpur Cooling Towers Limited, Kolkata

In the result, this ground is allowed

ITA 1370/KOL/2010[2001-02]Status: DisposedITAT Kolkata15 Mar 2017AY 2001-02

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Sallong Yaden, Addl. CITFor Respondent: Shri Navin Verma & Nitin Agarwal, ARs
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri S. S. Viswanethra Ravi, JM] I.T.A Nos.1370 to 1374/Kol/2010 Assessment Years: 2001-02 to 2005-06 Assistant Commissioner of Income-tax, Vs. Paharpur Cooling Towers Ltd. Central Circle-XX, Kolkata. (PAN: AABCP8017C) (Appellant) (Respondent) Date of hearing: 07.03.2017 Date of pronouncement: 15.03.2017 For the Appellant: Shri Sallong Yaden, Addl. CIT For the Respondent: Shri Navin Verma & Nitin Agarwal, ARs ORDER Per Shri M. Balaganesh, AM: All these appeals by revenue are arising out of separate orders of CIT(A)-XXXII…