317 (Mum-Trib)2015 6 (iv) Parle Biscuits (P) Ltd. v. DCIT

46 Taxmann.com 11Reported decision2014#9093 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.

Judgments citing 317 (Mum-Trib)2015 6 (iv) Parle Biscuits (P) Ltd. v. DCIT

ACIT CC-3(2), CHENNAI vs. SURYADEV ALLOYS & POWER P LTD, CHENNAI

ITA 1982/CHNY/2017[2013-14]Status: DisposedITAT Chennai17 Dec 2021AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/Chny/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The Acit, M/S. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., V. Chennai – 600 034. No.497 & 498, Isana Building, 8Th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1788/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Suryadev Alloys & Power The Acit, Pvt. Ltd., Central Circle – 3(2), V. No.497 & 498, Isana Building, Chennai – 600 034. 8Th Floor,Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri S. Bharat, CIT-DR
Section 113Section 153BSection 68

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी मंजुनाथ, लेखा सद"य के सम" . BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/CHNY/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The ACIT, M/s. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., v. Chennai – 600 034. No.497 & 498, ISANA Building, 8th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. PAN: AAKCS 12…

ACIT, CHENNAI vs. BMP STEELS P LTD, THIRUVALLUR

ITA 1981/CHNY/2017[2013-14]Status: DisposedITAT Chennai17 Dec 2021AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/Chny/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The Acit, M/S. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., V. Chennai – 600 034. No.497 & 498, Isana Building, 8Th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1788/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Suryadev Alloys & Power The Acit, Pvt. Ltd., Central Circle – 3(2), V. No.497 & 498, Isana Building, Chennai – 600 034. 8Th Floor,Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri S. Bharat, CIT-DR
Section 113Section 153BSection 68

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी मंजुनाथ, लेखा सद"य के सम" . BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/CHNY/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The ACIT, M/s. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., v. Chennai – 600 034. No.497 & 498, ISANA Building, 8th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. PAN: AAKCS 12…

ACIT CC-3(2) , CHENNAI vs. SURYADEV ALLOYS & POWER P LTD , CHENNAI

ITA 1751/CHNY/2017[2012-13]Status: DisposedITAT Chennai17 Dec 2021AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/Chny/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The Acit, M/S. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., V. Chennai – 600 034. No.497 & 498, Isana Building, 8Th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1788/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Suryadev Alloys & Power The Acit, Pvt. Ltd., Central Circle – 3(2), V. No.497 & 498, Isana Building, Chennai – 600 034. 8Th Floor,Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri S. Bharat, CIT-DR
Section 113Section 153BSection 68

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी मंजुनाथ, लेखा सद"य के सम" . BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/CHNY/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The ACIT, M/s. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., v. Chennai – 600 034. No.497 & 498, ISANA Building, 8th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. PAN: AAKCS 12…

ACIT CC-3(2) , CHENNAI vs. SURYADEV ALLOYS & POWER P LTD , CHENNAI

ITA 1750/CHNY/2017[ 2011-12]Status: DisposedITAT Chennai17 Dec 2021

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/Chny/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The Acit, M/S. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., V. Chennai – 600 034. No.497 & 498, Isana Building, 8Th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1788/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Suryadev Alloys & Power The Acit, Pvt. Ltd., Central Circle – 3(2), V. No.497 & 498, Isana Building, Chennai – 600 034. 8Th Floor,Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri S. Bharat, CIT-DR
Section 113Section 153BSection 68

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी मंजुनाथ, लेखा सद"य के सम" . BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/CHNY/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The ACIT, M/s. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., v. Chennai – 600 034. No.497 & 498, ISANA Building, 8th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. PAN: AAKCS 12…

ACIT CC-3(2) , CHENNAI vs. SURYADEV ALLOYS & POWER P LTD , CHENNAI

ITA 1749/CHNY/2017[2010-11]Status: DisposedITAT Chennai17 Dec 2021AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/Chny/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The Acit, M/S. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., V. Chennai – 600 034. No.497 & 498, Isana Building, 8Th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1788/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Suryadev Alloys & Power The Acit, Pvt. Ltd., Central Circle – 3(2), V. No.497 & 498, Isana Building, Chennai – 600 034. 8Th Floor,Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri S. Bharat, CIT-DR
Section 113Section 153BSection 68

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी मंजुनाथ, लेखा सद"य के सम" . BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/CHNY/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The ACIT, M/s. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., v. Chennai – 600 034. No.497 & 498, ISANA Building, 8th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. PAN: AAKCS 12…

ACIT CC-3(2) , CHENNAI vs. SURYADEV ALLOYS & POWER P LTD , CHENNAI

ITA 1748/CHNY/2017[2009-10]Status: DisposedITAT Chennai17 Dec 2021AY 2009-10

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/Chny/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The Acit, M/S. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., V. Chennai – 600 034. No.497 & 498, Isana Building, 8Th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1788/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Suryadev Alloys & Power The Acit, Pvt. Ltd., Central Circle – 3(2), V. No.497 & 498, Isana Building, Chennai – 600 034. 8Th Floor,Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri S. Bharat, CIT-DR
Section 113Section 153BSection 68

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी मंजुनाथ, लेखा सद"य के सम" . BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/CHNY/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The ACIT, M/s. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., v. Chennai – 600 034. No.497 & 498, ISANA Building, 8th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. PAN: AAKCS 12…

ACIT CC-3(2), `CHENNAI vs. SURYADEV ALLOYS & POWER P LTD, CHENNAI

ITA 1747/CHNY/2017[2008-09]Status: DisposedITAT Chennai17 Dec 2021AY 2008-09

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/Chny/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The Acit, M/S. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., V. Chennai – 600 034. No.497 & 498, Isana Building, 8Th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1788/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Suryadev Alloys & Power The Acit, Pvt. Ltd., Central Circle – 3(2), V. No.497 & 498, Isana Building, Chennai – 600 034. 8Th Floor,Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri S. Bharat, CIT-DR
Section 113Section 153BSection 68

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी मंजुनाथ, लेखा सद"य के सम" . BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/CHNY/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The ACIT, M/s. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., v. Chennai – 600 034. No.497 & 498, ISANA Building, 8th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. PAN: AAKCS 12…

ACIT CC-3(2) , CHENNAI vs. SURYADEV ALLOYS & POWER P LTD , CHENNAI

ITA 1746/CHNY/2017[2007-08]Status: DisposedITAT Chennai17 Dec 2021AY 2007-08

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/Chny/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The Acit, M/S. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., V. Chennai – 600 034. No.497 & 498, Isana Building, 8Th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1788/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Suryadev Alloys & Power The Acit, Pvt. Ltd., Central Circle – 3(2), V. No.497 & 498, Isana Building, Chennai – 600 034. 8Th Floor,Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri S. Bharat, CIT-DR
Section 113Section 153BSection 68

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी मंजुनाथ, लेखा सद"य के सम" . BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/CHNY/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The ACIT, M/s. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., v. Chennai – 600 034. No.497 & 498, ISANA Building, 8th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. PAN: AAKCS 12…

ACIT CC-3(2), CHENNAI vs. BMP STEELS P LTD, THIRUVALLUR

ITA 1745/CHNY/2017[2012-13]Status: DisposedITAT Chennai17 Dec 2021AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/Chny/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The Acit, M/S. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., V. Chennai – 600 034. No.497 & 498, Isana Building, 8Th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1788/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Suryadev Alloys & Power The Acit, Pvt. Ltd., Central Circle – 3(2), V. No.497 & 498, Isana Building, Chennai – 600 034. 8Th Floor,Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri S. Bharat, CIT-DR
Section 113Section 153BSection 68

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी मंजुनाथ, लेखा सद"य के सम" . BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/CHNY/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The ACIT, M/s. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., v. Chennai – 600 034. No.497 & 498, ISANA Building, 8th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. PAN: AAKCS 12…

ACIT CC-3(2), CHENNAI vs. BMP STEELS P LTD, THIRUVALLUR

ITA 1744/CHNY/2017[2011-12]Status: DisposedITAT Chennai17 Dec 2021AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/Chny/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The Acit, M/S. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., V. Chennai – 600 034. No.497 & 498, Isana Building, 8Th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1788/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Suryadev Alloys & Power The Acit, Pvt. Ltd., Central Circle – 3(2), V. No.497 & 498, Isana Building, Chennai – 600 034. 8Th Floor,Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri S. Bharat, CIT-DR
Section 113Section 153BSection 68

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी मंजुनाथ, लेखा सद"य के सम" . BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/CHNY/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The ACIT, M/s. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., v. Chennai – 600 034. No.497 & 498, ISANA Building, 8th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. PAN: AAKCS 12…

VOLTAS LTD,MUMBAI vs. ACIT 8(3)(2), MUMBAI

The appeal of the revenue is dismissed

ITA 6612/MUM/2018[2012-13]Status: DisposedITAT Mumbai30 Jun 2020AY 2012-13

Bench: Shri Pramod Kumar() & Shri Ravish Sood () Assessment Year: 2012-13 Voltas Limited Asst. Cit Range-8(3)(2) Voltas House-A, 4Th Floor, Vs. Room No. 615, 6Th Floor, Dr. Babasaheb Ambedkar Aayakar Bhavan, M.K. Road Road, Chinchpokli, Mumbai – 400 020 Mumbai 400 033 Pan No. Aaacv2809D Appellant Respondent & Assessment Year: 2012-13 Dcit-8(3)(2) Voltas Limited R. No.615, 6Th Floor, Vs. Voltas House-A, 4Th Floor, Aayakar Bhavan, M.K. Road Dr. Babasaheb Ambedkar Road, Mumbai- 400 020 Chinchpokli, Mumbai 400 033 Pan No. Aaacv2809 Appellant Respondent

For Appellant: Shri. Nitesh JoshiFor Respondent: Shri. Uodal Raj Singh, D.R
Section 143(3)Section 14ASection 40

…P a g e | 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI PRAMOD KUMAR(VICE PRESIDENT) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Assessment Year: 2012-13 Voltas Limited Asst. CIT Range-8(3)(2) Voltas House-A, 4th Floor, Vs. Room No. 615, 6th Floor, Dr. Babasaheb Ambedkar Aayakar Bhavan, M.K. Road Road, Chinchpokli, Mumbai – 400 020 Mumbai 400 033 PAN No. AAACV2809D Appellant Respondent & Assessment Year: 2012-13 DCIT-8(3)(2) Voltas Limited R. No.615, 6th Floor, Vs. Voltas House-A, 4th Floor, Aayakar Bhavan, M.K. Road Dr. Babasaheb Ambedkar Road, Mumbai- 400 020 Chinchpokli, Mumbai 400…

DCIT 8(2), MUMBAI vs. PATEL ENGINEERING LTD, MUMBAI

Appeal of the Revenue is dismissed

ITA 3037/MUM/2012[2006-07]Status: DisposedITAT Mumbai13 Jan 2017AY 2006-07

Bench: Shri G.S.Pannu & Shri Ravish Soodthe Acit, Cen.Cir.25, R.No.404, 4Th Floor, Aaykar Bhavan,M.K.Road, Mumbai 400 020 ...... Appellant Vs. M/S. Patel Engineering Ltd. Patel Estate, S.V.Road, Jogeshwari (West), Mumbai 400 058 Pan: Aaacp 2567L .... Respondent Appellant By : Shri N.Padmanabhan Respondent By : Shri Mayur Kishnadwala Date Of Hearing : 25/08/2016 Date Of Pronouncement : 13/01/2017

For Appellant: Shri N.PadmanabhanFor Respondent: Shri Mayur Kishnadwala
Section 144C(3)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER The ACIT, Cen.Cir.25, R.No.404, 4th Floor, Aaykar Bhavan,M.K.Road, Mumbai 400 020 ...... Appellant Vs. M/s. Patel Engineering Ltd. Patel Estate, S.v.Road, Jogeshwari (West), Mumbai 400 058 PAN: AAACP 2567L .... Respondent Appellant by : Shri N.Padmanabhan Respondent by : Shri Mayur Kishnadwala Date of hearing : 25/08/2016 Date of pronouncement : 13/01/2017 ORDER PER G.S.PANNU,A.M: The captioned appeal filed by the assessee pertaining to assessment year 2006-07 is dire…

317 (Mum-Trib)2015 6 (iv) Parle Biscuits (P) Ltd. v. DCIT (46 Taxmann.com 11) — Cited in 12 Judgments | BharatTax