201215293 IT'R 201(SC); CIT v. Janakiram Mills Ltd. 275 ITR 403(Madras); CIT v. Madras Auto Service (P) Ltd.

DCIT 3(3)(1), Mumbai vs. Rishiroop Polymers P.Ltd, Mumbai

Bench: S/Sh. Rajendra & C. N. Prasadआयकर अपील अपील संसंसंसं./I.T.A.7384/Mum/2016, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2012-13 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Dy. Commissioner Of Income Tax 3(3)(1) M/S. Rishiroop Polymers Pvt. Ltd. Room No.609, 6Th Floor, 65, Atlanta, Nariman Point, Aayakar Bhavan, M.K.Road, Vs. Mumbai - 400021 Mumbai - 400020 Pan:Aaacr1789G

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “डी डी” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई डी डी खंडपीठ खंडपीठ Income-tax Appellate Tribunal “D”Bench Mumbai सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं एवं सी सी. एन एन. "साद "साद, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं सी सी एन एन "साद "साद "याियक "याियक सद"य सद"य Before S/Sh. Rajendra, Accountant Member & C. N. Prasad, Judicial Member आयकर अपील अपील संसंसंसं./I.T.A.7384/Mum/2016, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2012-13 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Dy. Commis…

Jt CIT (OSD) 6(2)(1), Mumbai vs. Dharti Investments and Holdings Ltd, Mumbai

In the result, appeal of the Revenue is dismissed whereas appeal of the assessee is allowed in part in terms indicated hereinabove

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Jt. Commissioner Of Income Vs. M/S. Dharti Investments & Tax (Osd-6(2)(1), Holding Ltd., 1St Floor, Jai Centre R.No.563, Aayakar Bhavan M.K.Road, Churchgate 34, P.D.Mello Road Mumbai – 400 020 Opp. Red Gate Masjid, Mumbai - 400098 Pan/Gir No. Aaccd2509C Appellant) .. Respondent) M/S. Dharti Investments & Vs. Additional Commissioner Of Holding Ltd., Income Tax – 6(2) 1St Floor, Jai Centre Mumbai 34, P.D.Mello Road Opp. Red Gate Masjid, Mumbai - 400098 Pan/Gir No. Aaccd2509C Appellant) .. Respondent) Revenue By Shri Rajat Mittal Assessee By Shri Madhur Agarwal Date Of Hearing 07/06/2018 Date Of Pronouncement 12/06/2018

…IN THE INCOME TAX APPELLATE TRIBUNAL “C ”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM Jt. Commissioner of Income Vs. M/s. Dharti Investments and Tax (OSD-6(2)(1), Holding Ltd., 1st Floor, Jai Centre R.No.563, Aayakar Bhavan M.K.Road, Churchgate 34, P.D.Mello Road Mumbai – 400 020 Opp. Red Gate Masjid, Mumbai - 400098 PAN/GIR No. AACCD2509C Appellant) .. Respondent) M/s. Dharti Investments and Vs. Additional Commissioner of Holding Ltd., Income Tax – 6(2) 1st Floor, Jai Centre Mumbai 34, P.D.Mello Road Opp. Red Gate Masjid, Mumbai - 400098 PAN/GIR No. AACCD2509C Appellant) .. Respondent) Rev…

DCIT Cir 3(3)(1), Mumbai vs. Rishiroop Rubber International Ltd, Mumbai

In the result, the appeal of Revenue and that of the assessee, both are dismissed

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Dy. Commissioner Of Income Tax M/S Rishiroop Rubber International Ltd. Circle-3(3)(1), Room No.609, 6Th Floor, 65, Atlanta, Nariman Point, Vs. Mumbai-400021 Aayakar Bhavan, M.K. Road, Mumbai-400021 Pan: Aaacr1789G Appellant .. Respondent M/S Rishiroop Rubber International Ltd. Dy. Commissioner Of Income Tax Circle-3(3)(1), Room No.609, 6Th Floor, 65, Atlanta, Nariman Point, Vs. Mumbai-400021 Aayakar Bhavan, M.K. Road, Mumbai-400021 Pan: Aaacr1789G Appellant .. Respondent Revenue By .. Shri B.S. Bist, Sr. Dr Assessee By .. Shri Jayesh Dedia, Ar Date Of Hearing .. 15-11-2016 Date Of Pronouncement .. 15-11-2016 O R D E R Per Mahavir Singh, Jm:

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Dy. Commissioner of Income Tax M/s Rishiroop Rubber International Ltd. Circle-3(3)(1), Room No.609, 6th Floor, 65, Atlanta, Nariman Point, Vs. Mumbai-400021 Aayakar Bhavan, M.K. Road, Mumbai-400021 PAN: AAACR1789G Appellant .. Respondent M/s Rishiroop Rubber International Ltd. Dy. Commissioner of Income Tax Circle-3(3)(1), Room No.609, 6th Floor, 65, Atlanta, Nariman Point, Vs. Mumbai-400021 Aayakar Bhavan, M.K. Road, Mumbai-400021 PAN: AAACR1789G Appellant .. Respondent Revenue by .. Shri B.S. Bist, Sr. D…