237(Kar); CIT v. Sociedade De Fomento Industrial (P.) Ltd.

Morgan Stanley India Company P.Ltd, Mumbai vs. Addl CIT RG 4(3), Mumbai

In the result, appeal of the assessee is partly allowed and ground of the Revenue is dismissed

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS PADMAVATHY S, ACCOUNTANT MEMBER ITA No.1952/Mum/2014 (Assessment Year :2003-04) CO No.218/Mum/2016 (Arising Out of ITA No.2720/Mum/2016) (Assessment Year: 2008-09) & M/s. Morgan Stanley India Vs. Additional Company Private Limited Commissioner of 18F/19F, Tower 2, Income Tax-Range 4(3) One Indiabulls Centre Mumbai – 400 020 841, Senapati Bapat Marg Mumbai- 400 013 PAN/GIR No.AAACJ4998F (Appellant) .. (Respondent) Addl/Dy. Vs. M/s. J M Morgan Stanley Commissioner of Securities Pvt. Ltd. Income Tax-Range Forbes…

Jt. CIT (Ods) - CC -1(4), Mumbai vs. Ultratech Cement Ltd., Mumbai

In the result, appeal filed by the revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon’Bledeputy Commissioner Of Income Tax V. M/S. Ultratech Cement Ltd., Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9Th Floor 2Nd Floor, Mahakali Caves Road Pratishtha Bhavan, Old C.G.O. Bldg, (Annexe) Andheri (E), Mumbai- 400093 M.K. Road, Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) Jt. Commissioner Of Income Tax (Osd) V. M/S. Ultratech Cement Ltd. Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9Th Floor 2Nd Floor, Mahakali Caves Road Pratishtha Bhavan Andheri (E), Mumbai- 400093 Old C.G.O. Bldg, (Annexe) M.K. Road, Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) & M/S. Ultratech Cement Limited V. Dcit, Central Circle- 1(4) [Acit, Cc] Room. No 902, 9Th Floor Ahura Centre, B-Wing, 2Nd Floor Pratishtha Bhavan Mahakali Caves Road Old C.G.O. Bldg, (Annexe) Andheri (E), Mumbai- 400093 Maharishi Karve Road Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER Deputy Commissioner of Income Tax v. M/s. Ultratech Cement Ltd., Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9th Floor 2nd Floor, Mahakali Caves Road Pratishtha Bhavan, Old C.G.O. Bldg, (Annexe) Andheri (E), Mumbai- 400093 M.K. Road, Mumbai- 400020 PAN: AAACL6442L (Appellant) (Respondent) Jt. Commissioner of Income Tax (OSD) v. M/s. Ultratech Cement Ltd. Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9th Floor 2nd Floo…

Ultra Tech Cement Limited, Mumbai vs. ACIT- CC 1(4), Mumbai

In the result, appeal filed by the revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon’Bledeputy Commissioner Of Income Tax V. M/S. Ultratech Cement Ltd., Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9Th Floor 2Nd Floor, Mahakali Caves Road Pratishtha Bhavan, Old C.G.O. Bldg, (Annexe) Andheri (E), Mumbai- 400093 M.K. Road, Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) Jt. Commissioner Of Income Tax (Osd) V. M/S. Ultratech Cement Ltd. Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9Th Floor 2Nd Floor, Mahakali Caves Road Pratishtha Bhavan Andheri (E), Mumbai- 400093 Old C.G.O. Bldg, (Annexe) M.K. Road, Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) & M/S. Ultratech Cement Limited V. Dcit, Central Circle- 1(4) [Acit, Cc] Room. No 902, 9Th Floor Ahura Centre, B-Wing, 2Nd Floor Pratishtha Bhavan Mahakali Caves Road Old C.G.O. Bldg, (Annexe) Andheri (E), Mumbai- 400093 Maharishi Karve Road Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER Deputy Commissioner of Income Tax v. M/s. Ultratech Cement Ltd., Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9th Floor 2nd Floor, Mahakali Caves Road Pratishtha Bhavan, Old C.G.O. Bldg, (Annexe) Andheri (E), Mumbai- 400093 M.K. Road, Mumbai- 400020 PAN: AAACL6442L (Appellant) (Respondent) Jt. Commissioner of Income Tax (OSD) v. M/s. Ultratech Cement Ltd. Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9th Floor 2nd Floo…

DCIT Cir 1(4), Mumbai vs. M/S. Ultratech Cement Ltd, Mumbai

In the result, appeal filed by the revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon’Bledeputy Commissioner Of Income Tax V. M/S. Ultratech Cement Ltd., Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9Th Floor 2Nd Floor, Mahakali Caves Road Pratishtha Bhavan, Old C.G.O. Bldg, (Annexe) Andheri (E), Mumbai- 400093 M.K. Road, Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) Jt. Commissioner Of Income Tax (Osd) V. M/S. Ultratech Cement Ltd. Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9Th Floor 2Nd Floor, Mahakali Caves Road Pratishtha Bhavan Andheri (E), Mumbai- 400093 Old C.G.O. Bldg, (Annexe) M.K. Road, Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) & M/S. Ultratech Cement Limited V. Dcit, Central Circle- 1(4) [Acit, Cc] Room. No 902, 9Th Floor Ahura Centre, B-Wing, 2Nd Floor Pratishtha Bhavan Mahakali Caves Road Old C.G.O. Bldg, (Annexe) Andheri (E), Mumbai- 400093 Maharishi Karve Road Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER Deputy Commissioner of Income Tax v. M/s. Ultratech Cement Ltd., Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9th Floor 2nd Floor, Mahakali Caves Road Pratishtha Bhavan, Old C.G.O. Bldg, (Annexe) Andheri (E), Mumbai- 400093 M.K. Road, Mumbai- 400020 PAN: AAACL6442L (Appellant) (Respondent) Jt. Commissioner of Income Tax (OSD) v. M/s. Ultratech Cement Ltd. Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9th Floor 2nd Floo…

M/S. Ultratech Cement Ltd, Mumbai vs. DCIT Cent Cir-1(4), Mumbai

In the result, appeal filed by the revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon’Bledeputy Commissioner Of Income Tax V. M/S. Ultratech Cement Ltd., Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9Th Floor 2Nd Floor, Mahakali Caves Road Pratishtha Bhavan, Old C.G.O. Bldg, (Annexe) Andheri (E), Mumbai- 400093 M.K. Road, Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) Jt. Commissioner Of Income Tax (Osd) V. M/S. Ultratech Cement Ltd. Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9Th Floor 2Nd Floor, Mahakali Caves Road Pratishtha Bhavan Andheri (E), Mumbai- 400093 Old C.G.O. Bldg, (Annexe) M.K. Road, Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) & M/S. Ultratech Cement Limited V. Dcit, Central Circle- 1(4) [Acit, Cc] Room. No 902, 9Th Floor Ahura Centre, B-Wing, 2Nd Floor Pratishtha Bhavan Mahakali Caves Road Old C.G.O. Bldg, (Annexe) Andheri (E), Mumbai- 400093 Maharishi Karve Road Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER Deputy Commissioner of Income Tax v. M/s. Ultratech Cement Ltd., Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9th Floor 2nd Floor, Mahakali Caves Road Pratishtha Bhavan, Old C.G.O. Bldg, (Annexe) Andheri (E), Mumbai- 400093 M.K. Road, Mumbai- 400020 PAN: AAACL6442L (Appellant) (Respondent) Jt. Commissioner of Income Tax (OSD) v. M/s. Ultratech Cement Ltd. Central Circle- 1(4) Ahura Centre, B- Wing Room No. 902, 9th Floor 2nd Floo…

Addl CIT RG 8(2), Mumbai vs. Oracle Financial Services Software Ltd ( Formerly Known M.S, I-Flex Solutions Ltd), Mumbai

In the result, appeal is dismissed

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2005-06 M/S. Oracle Financial Additional Commissioner Services Software Ltd. Of Income Tax, (Formerly Known As I-Flex Range 8(2), Solutions Ltd.), Mumbai Oracle Park, Vs. Off Western Express Highway, Goregaon (East), Mumbai – 400 063 Pan: Aaacc1448B (Appellant) (Respondent) Assessment Year: 2005-06 Dcit 8(2), M/S. Oracle Financial Room No.216-A, Services Software Ltd. Aayakar Bhavan, (Formerly Known As I-Flex M.K. Road, Vs. Solutions Ltd.), Mumbai - 400020 399, Subhash Road, Vile Parle (East), Mumbai – 400 057 Pan: Aaacc1448B (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2005-06 M/s. Oracle Financial Additional Commissioner Services Software Ltd. of Income Tax, (Formerly known as I-flex Range 8(2), Solutions Ltd.), Mumbai Oracle Park, Vs. Off Western Express Highway, Goregaon (East), Mumbai – 400 063 PAN: AAACC1448B (Appellant) (Respondent) Assessment Year: 2005-06 DCIT 8(2), M/s. Oracle Financial Room No.216-A, Services Software Ltd. Aayakar Bhavan, (Formerly known as i-flex M.K. Road, Vs. Solutions Ltd.), Mumbai - 400…

Oracle Financial Services Software Ltd ( Formerly Knwoan As I-Flex Solutions Ltd ), Mumbai vs. Addl CIT RG 8(2), Mumbai

In the result, appeal is dismissed

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2005-06 M/S. Oracle Financial Additional Commissioner Services Software Ltd. Of Income Tax, (Formerly Known As I-Flex Range 8(2), Solutions Ltd.), Mumbai Oracle Park, Vs. Off Western Express Highway, Goregaon (East), Mumbai – 400 063 Pan: Aaacc1448B (Appellant) (Respondent) Assessment Year: 2005-06 Dcit 8(2), M/S. Oracle Financial Room No.216-A, Services Software Ltd. Aayakar Bhavan, (Formerly Known As I-Flex M.K. Road, Vs. Solutions Ltd.), Mumbai - 400020 399, Subhash Road, Vile Parle (East), Mumbai – 400 057 Pan: Aaacc1448B (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2005-06 M/s. Oracle Financial Additional Commissioner Services Software Ltd. of Income Tax, (Formerly known as I-flex Range 8(2), Solutions Ltd.), Mumbai Oracle Park, Vs. Off Western Express Highway, Goregaon (East), Mumbai – 400 063 PAN: AAACC1448B (Appellant) (Respondent) Assessment Year: 2005-06 DCIT 8(2), M/s. Oracle Financial Room No.216-A, Services Software Ltd. Aayakar Bhavan, (Formerly known as i-flex M.K. Road, Vs. Solutions Ltd.), Mumbai - 400…