Which sections of the Income Tax Act does 50%. (ii) Hindalco Industries Ltd. v. Addl. CIT come up under?

It is most often cited in judgments turning on Section 115JB, Section 143(3), Section 144, Section 2(24)(x), Section 234B, Section 234C.

50%. (ii) Hindalco Industries Ltd. v. Addl. CIT

Q: How many judgments cite 50%. (ii) Hindalco Industries Ltd. v. Addl. CIT?

38 judgments on BharatTax cite 50%. (ii) Hindalco Industries Ltd. v. Addl. CIT (62 Taxmann.com 181), spanning 2016 to 2025.

62 Taxmann.com 181Income Tax Appellate Tribunal2015#3110 most cited

What is 50%. (ii) Hindalco Industries Ltd. v. Addl. CIT authority for?

A commission of 0.50% charged by a parent company for a corporate guarantee is considered to be at Arm's Length Price (ALP). This rate is used for adjustments in transfer pricing.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Hindalco Industries Ltd. v. Addl. CIT · 62 taxmann.com 181 · corporate guarantee commission · arm's length price · ALP · 0.50% · section 92B · international transaction · parent company

Sections most often in play

Section 115JB Section 143(3)Section 144 Section 2(24)(x)Section 234B Section 234C Section 32(1)Section 36(1)(va)

Issues it is cited on

goodwill arising on amalgamation section 43(6)(c)section 36(l)(va)section 92b(1)section 2(11)transferor company minimum alternate tax section 43(6)opening wdv section 32(1)(ii)corporate guarantee depreciation on goodwill

Judgments citing 50%. (ii) Hindalco Industries Ltd. v. Addl. CIT

Torrent Pharmaceuticals Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax (OSD) Circle-8, Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 1285/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad22 Feb 2022AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita.No.1285 & 1286/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-10 & 2010-11 & Ita No.1396 & 1397/Ahd/2018 Asstt.Year 2011-12 & 2012-13 Torrent Pharmaceuticals Ltd. Acit, Circle-4(1)(2) Torrent House Ahmedabad. Vs. Off.Ashram Road Ahmedabad 380 009. आयकर अपील सं./Ita.No.1327 & 1328/Ahd/2017 िनधा"रण वष"/ Asstt. Year: 2009-10 & 2010-11 & आयकर अपील सं./Ita.No.1414 & 1415/Ahd/2018 िनधा"रण वष"/ Asstt. Year: 2011-12 & 2012-13 Acit, Circle-4(1)(2) Torrent Pharmaceuticals Ltd. Ahmedabad. Torrent House Vs. Off.Ashram Road Ahmedabad 380 009. (Applicant) (Responent) Assessee By : Shri Vartik Choksi, With Shri Biren Shah, Ars. Revenue By : Shri Mohd. Usman, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 23/11/2021 घोषणा क" तारीख /Date Of Pronouncement: 22/02/2022 आदेश/O R D E R Per Bench

For Appellant: Shri Vartik Choksi, With Shri Biren Shah, ARsFor Respondent: Shri Mohd. Usman, CIT-DR

Section 139(1)Section 143(3)Section 35Section 80Section 92C

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA.No.1285 and 1286/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-10 and 2010-11 AND ITA No.1396 and 1397/Ahd/2018 Asstt.Year 2011-12 and 2012-13 Torrent Pharmaceuticals Ltd. ACIT, Circle-4(1)(2) Torrent House Ahmedabad. Vs. Off.Ashram Road Ahmedabad 380 009. आयकर अपील सं./ITA.No.1327 and 1328/Ahd/2017 िनधा"रण वष"/ Asstt. Year: 2009-10 and 2010-11 AND आयकर अपील सं./ITA.No.1414 and 1415/Ahd/2018 िनधा"रण वष"/ Asstt. Year: 2011-12…

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

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly allowed as indicated above

ITA 3764/MUM/2018[2014-15]Status: DisposedITAT Mumbai14 Dec 2021AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “J” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.1412, 1413 2461 & 2462/MUM/2018 (A.Ys: 2012-13, 2011-12, 2013-14 & 2014-15) UltraTech Cement Ltd., v. DCIT, Central Circle -1(4) Ahura Centre, “B" Wing Pratishtha Bhavan, Old. C.G.O. Bldg., 2nd Floor, Mahakali Caves Road M.K. Road, Churchgate, Mumbai Andheri (E), Mumbai - 400093 PAN: AAACL6442L (Appellant) (Respondent) ITA NOs. 2871, 2872 &2873/MUM/2018 (A.Ys: 2011-12, 2012-13, 2013-14) DCIT, Central Circle -1(4) v. UltraTech Cement Lt…

DCIT- CC- 1(4), Mumbai vs. Ultratech Cement Ltd., Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 2873/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 Dec 2021AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “J” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.1412, 1413 2461 & 2462/MUM/2018 (A.Ys: 2012-13, 2011-12, 2013-14 & 2014-15) UltraTech Cement Ltd., v. DCIT, Central Circle -1(4) Ahura Centre, “B" Wing Pratishtha Bhavan, Old. C.G.O. Bldg., M.K. Road, Churchgate, Mumbai 2nd Floor, Mahakali Caves Road Andheri (E), Mumbai - 400093 PAN: AAACL6442L (Appellant) (Respondent) ITA NOs. 2871, 2872 &2873/MUM/2018 (A.Ys: 2011-12, 2012-13, 2013-14) DCIT, Central Circle -1(4) v. UltraTech Cement Lt…

DCIT -CC-1(4), Mumbai vs. Ultratech Cement Ltd., Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 2872/MUM/2018[2012-13]Status: DisposedITAT Mumbai14 Dec 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “J” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.1412, 1413 2461 & 2462/MUM/2018 (A.Ys: 2012-13, 2011-12, 2013-14 & 2014-15) UltraTech Cement Ltd., v. DCIT, Central Circle -1(4) Ahura Centre, “B" Wing Pratishtha Bhavan, Old. C.G.O. Bldg., M.K. Road, Churchgate, Mumbai 2nd Floor, Mahakali Caves Road Andheri (E), Mumbai - 400093 PAN: AAACL6442L (Appellant) (Respondent) ITA NOs. 2871, 2872 &2873/MUM/2018 (A.Ys: 2011-12, 2012-13, 2013-14) DCIT, Central Circle -1(4) v. UltraTech Cement Lt…

DCIT - CC - 1(4), Mumbai vs. Ultratech Cement Ltd., Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 2871/MUM/2018[2011-12]Status: DisposedITAT Mumbai14 Dec 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “J” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.1412, 1413 2461 & 2462/MUM/2018 (A.Ys: 2012-13, 2011-12, 2013-14 & 2014-15) UltraTech Cement Ltd., v. DCIT, Central Circle -1(4) Ahura Centre, “B" Wing Pratishtha Bhavan, Old. C.G.O. Bldg., M.K. Road, Churchgate, Mumbai 2nd Floor, Mahakali Caves Road Andheri (E), Mumbai - 400093 PAN: AAACL6442L (Appellant) (Respondent) ITA NOs. 2871, 2872 &2873/MUM/2018 (A.Ys: 2011-12, 2012-13, 2013-14) DCIT, Central Circle -1(4) v. UltraTech Cement Lt…

Ultratech Cement Ltd, Mumbai vs. DCIT Cen Cir 1(4), Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 2462/MUM/2018[2014-15]Status: DisposedITAT Mumbai14 Dec 2021AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “J” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.1412, 1413 2461 & 2462/MUM/2018 (A.Ys: 2012-13, 2011-12, 2013-14 & 2014-15) UltraTech Cement Ltd., v. DCIT, Central Circle -1(4) Ahura Centre, “B" Wing Pratishtha Bhavan, Old. C.G.O. Bldg., M.K. Road, Churchgate, Mumbai 2nd Floor, Mahakali Caves Road Andheri (E), Mumbai - 400093 PAN: AAACL6442L (Appellant) (Respondent) ITA NOs. 2871, 2872 &2873/MUM/2018 (A.Ys: 2011-12, 2012-13, 2013-14) DCIT, Central Circle -1(4) v. UltraTech Cement Lt…

Ultratech Cement Ltd, Mumbai vs. DCIT Cen Cir 1(4), Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 2461/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 Dec 2021AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “J” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.1412, 1413 2461 & 2462/MUM/2018 (A.Ys: 2012-13, 2011-12, 2013-14 & 2014-15) UltraTech Cement Ltd., v. DCIT, Central Circle -1(4) Ahura Centre, “B" Wing Pratishtha Bhavan, Old. C.G.O. Bldg., M.K. Road, Churchgate, Mumbai 2nd Floor, Mahakali Caves Road Andheri (E), Mumbai - 400093 PAN: AAACL6442L (Appellant) (Respondent) ITA NOs. 2871, 2872 &2873/MUM/2018 (A.Ys: 2011-12, 2012-13, 2013-14) DCIT, Central Circle -1(4) v. UltraTech Cement Lt…

Ultratech Cement Ltd, Mumbai vs. DCIT Cen Cir 1(4), Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 1413/MUM/2018[2011-12]Status: DisposedITAT Mumbai14 Dec 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “J” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.1412, 1413 2461 & 2462/MUM/2018 (A.Ys: 2012-13, 2011-12, 2013-14 & 2014-15) UltraTech Cement Ltd., v. DCIT, Central Circle -1(4) Ahura Centre, “B" Wing Pratishtha Bhavan, Old. C.G.O. Bldg., M.K. Road, Churchgate, Mumbai 2nd Floor, Mahakali Caves Road Andheri (E), Mumbai - 400093 PAN: AAACL6442L (Appellant) (Respondent) ITA NOs. 2871, 2872 &2873/MUM/2018 (A.Ys: 2011-12, 2012-13, 2013-14) DCIT, Central Circle -1(4) v. UltraTech Cement Lt…

Ultratech Cement Ltd, Mumbai vs. DCIT Cen Cir 1(4), Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly allowed as indicated above

ITA 1412/MUM/2018[2012-13]Status: DisposedITAT Mumbai14 Dec 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

Greatship (India ) Ltd, Mumbai vs. DCIT 5(1)(1), Mumbai

The appeal stand partly allowed

ITA 7151/MUM/2017[2013-14]Status: DisposedITAT Mumbai05 Oct 2021AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.7151/Mum/2017 (धििाारण वर्ा / Assessment Year: 2013-14) Greatship (India) Ltd. Dcit-5(1)(1) बिाम/ Room No. 568, 5Th Floor, C/O Kalyaniwalla & Mistry Llp Esplande House, 29, Hazarimal Somani Marg Aaykar Bhavan, M. K. Road, Vs. Fort, Mumbai-400 001 Mumbai-400 020 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabcg-8542-K (अपीलाथी/Appellant) : (प्रत्यथी / Respondent) अपीलाथीकीओरसे/ Appellant By : Ms. Ritu Kamal Kishore- Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri Sunil Deshpande- Ld. Sr. Dr सुनवाईकीतारीख/ : 31/08/2021 Date Of Hearing घोषणाकीतारीख / : 05/10/2021 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (): - 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2013-14 Assails Final Assessment Order Dated 17/10/2017 Passed By Ld. Assessing Officer (Ao) U/S 143(3) R.W.S. 144C(13) Pursuant To The Directions Of Ld. Dispute Resolution Panel-I, Mumbai U/S 144C(5) Dated 28/09/2017. The Grounds Raised By The Assessee Read As Under: -

For Appellant: Ms. Ritu Kamal Kishore- Ld. ARFor Respondent: Shri Sunil Deshpande- Ld. Sr. DR

Section 133(6)Section 143(3)Section 144C(5)Section 14ASection 28Section 92BSection 92C

…1 आयकर अपीलीय अधिकरण “के” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI माननीय श्री पवन कुमार गडाले, न्याययक सदस्य एवं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.7151/Mum/2017 (धििाारण वर्ा / Assessment Year: 2013-14) Greatship (India) Ltd. DCIT-5(1)(1) बिाम/ Room No. 568, 5th floor, C/o Kalyaniwalla & Mistry LLP Esplande House, 29, Hazarimal Somani Marg Aaykar Bhavan, M. K. Road, Vs. Fort, Mumbai-400 001 Mumbai-400 020 स्थ…

M/S. Wieland Metals India Private Limited, Bangalore vs. Principal Commissioner of Income Tax, Ward- 7(1)(3), Bangalore

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 2394/BANG/2019[2015-16]Status: DisposedITAT Bangalore22 Sept 2021AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri K.P. Srinivas, CAFor Respondent: Shri Pradeep Kumar, CIT(DR) (ITAT), Bengaluru

Section 143(3)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A No.2394/Bang/2019 Assessment year : 2015-16 Vs. M/s. Wieland Metals India Private Ltd., The Income Tax Officer, 18A & B, Bommasandra Industrial Area, Ward 7(1)(3), Hebbagodi Village, Attibele Hobli, Bangalore. Anekal Taluk, Bangalore. PAN: AAACW 7975K APPELLANT RESPONDENT Appellant by : Shri K.P. Srinivas, CA Respondent by : Shri Pradeep Kumar, CIT(DR) (ITAT), Bengaluru. Date of hearing : 03.08.2021 Date of Pronouncement : 22.09.2021 O R D E R Per Chan…

Greatship (India) Ltd, Mumbai vs. DCIT 5(1)(1), Mumbai

In the result, appeal of the Revenue is dismissed on account of Low Tax

ITA 1457/MUM/2016[2011-12]Status: DisposedITAT Mumbai31 Aug 2021AY 2011-12

Bench: Shri Vikas Awasthy & Shri Manoj Kumar Aggarwalआअसं. 1457/मुं/2016 (िन.व.2011-12) Greatship (India) Ltd. C/O Kalyaniwalla & Mistry, Army & Nevy Building, 3Rd Floor, 148, Mahatma Gandhi Road, Fort, Mumbai-400001 ...... अपीलाथ" /Appellant Pan: Aabcg8542K बनाम Vs. Dcit-5(1)(1), Room No. 568, 5Th Floor, Aayakar Bhavan, M.K. Road, Mumbai-4000120 ..... "ितवाद"/Respondent आअसं. 1563/मुं/2016 (िन.व.2011-12) Dcit-5(1)(1), Room No. 568, 5Th Floor, Aayakar Bhavan, M.K. Road, ...... अपीलाथ" /Appellant Mumbai-4000120 बनाम Vs. Greatship (India) Ltd. C/O Kalyaniwalla & Mistry, Army & Nevy Building, 3Rd Floor, 148, Mahatma Gandhi Road, Fort, Mumbai-400001 Pan: Aabcg8542K ..... "ितवाद"/Respondent

For Appellant: Sh. Nitesh Joshi, AdvocateFor Respondent: Sh. Sushil Kumar Mishra

Section 143(3)Section 144CSection 14A

…आयकर अपीलीय अिधकरण मुंबई पीठ “के” , मुंबई "ी "वकास अव"थी, "याियक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आअसं. 1457/मुं/2016 (िन.व.2011-12) Greatship (India) Ltd. C/o Kalyaniwalla & Mistry, Army & Nevy Building, 3rd Floor, 148, Mahatma Gandhi Road, Fort, Mumbai-400001 ...... अपीलाथ" /Appellant PAN: AABCG8542K बनाम Vs. DCIT-5(1)(1), Room No. 568, 5th Floor, Aayakar Bhavan, M.K. Road, Mumbai-4000120 ..... "ितवाद"/Respondent आअसं. 1563/मुं/2016 (िन.व.2011-12…

Greatship (India ) Ltd, Mumbai vs. DCIT 5(1)(1), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 1287/MUM/2017[2012-13]Status: DisposedITAT Mumbai05 Apr 2021AY 2012-13

Bench: Shri S.Rifaur Rahman () & Shri Ravish Sood () Ita No.6083/Mum/2018 (Assessment Years: 2012-13 & 2014-15) Greatship (India) Ltd., Dy. Commissioner Of Income- C/O. Kalyaniwalla & Mistry, Vs. Tax-5(1)(1), Army & Navy Building, 3Rd Floor, Room No. 568, 5Th Floor, 148, Mahatma Gandhi Road, Aayakar Bhavan, M.K. Road, Fort, Mumbai – 400 001 Mumbai – 400 020

For Appellant: Shri M.M. Golvala &For Respondent: Shri Anand Mohan &

Section 143(3)Section 92BSection 92C

…ITA No. 1287/Mum/2017& ITA No. 6083/Mum/2018 1 A.Ys.2012-13 & 2014-15 Greatship (India) Ltd., Vs. DCIT-5(1)(1) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI S.RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA No.6083/MUM/2018 (Assessment Years: 2012-13 & 2014-15) Greatship (India) Ltd., Dy. Commissioner of Income- C/o. Kalyaniwalla & Mistry, Vs. tax-5(1)(1), Army & Navy Building, 3rd Floor, Room No. 568, 5th Floor, 148, Mahatma Gandhi Road, Aayakar Bhavan, M.K. Road, Fort, Mumbai – 400 001 Mumbai – 400 020 PAN No. AABCG8542K (Assessee) (Revenue) Assess…

Grindwell Norton Ltd, Mumbai vs. DCIT 1(3)(2), Mumbai

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

ITA 404/MUM/2017[2011-12]Status: DisposedITAT Mumbai12 Apr 2019AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Blea.C.I.T – 9(3)(2) V. M/S Grindwell Norton Ltd., 418, 4Th Floor, Leela Business Park, 5Th Level, Aayakar Bhavan, M.K. Road, Andheri Kurla Road Mumbai-400 020 Mumbai – 400 099 Pan: Aaacg 8725 B (Appellant) (Respondent) M/S Grindwell Norton Ltd., Dy. Commissioner Of Income-Tax -1(3)(2) V. Room No. 535, 5Th Floor, Kalyaniwalla & Mistry Llp, Aayakar Bhavan, M.K. Road, Army & Navy Building, Mumbai-400 020 3Rd Floor, 148 M.G. Road, Fort, Mumbai – 400 001 Pan: Aaacg 8725 B (Appellant) (Respondent) Assessee By : Shri Akram Khan Department By : Shri Kiran Unavekar

For Appellant: Shri Akram KhanFor Respondent: Shri Kiran Unavekar

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER A.C.I.T – 9(3)(2) v. M/s Grindwell Norton Ltd., 418, 4th Floor, Leela Business Park, 5th Level, Aayakar Bhavan, M.K. Road, Andheri Kurla Road Mumbai-400 020 Mumbai – 400 099 PAN: AAACG 8725 B (Appellant) (Respondent) M/s Grindwell Norton Ltd., Dy. Commissioner of Income-tax -1(3)(2) v. Room No. 535, 5th Floor, Kalyaniwalla & Mistry LLP, Aayakar Bhavan, M.K. Road, Army & Navy Building, Mumbai-400 020 3rd Floor, 148 M.G. Road, Fort, Mumbai – 400 001 PAN: AAA…

Acie 9(3)(2), Mumbai vs. Grindwell Norton Ltd, Mumbai

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

ITA 347/MUM/2017[2011-12]Status: DisposedITAT Mumbai12 Apr 2019AY 2011-12

For Appellant: Shri Akram KhanFor Respondent: Shri Kiran Unavekar

Section 143(3)Section 14A

Grindwell Norton Ltd, Mumbai vs. DCIT (OSD)-1, Mumbai

In the result, the appeal of the assessee is hereby ordered to be allowed

ITA 3589/MUM/2016[2010-11]Status: DisposedITAT Mumbai30 Aug 2018AY 2010-11

Bench: Shri B. R. Baskaran, Am & Shri Amarjit Singh, Jm आयकरअपीलसं/I.T.A. No.3589/M/2016 (निर्धारणवर्ा / Assessment Year: 2010-11) Grindwell Norton Ltd. बिधम/ Dcit (Osd)-1 Room Kalyaniwalla & Mistry, No.579, 5Th Floor, Aayakar Vs. Army & Navy Building, 3Rd Bhavan, M.K. Marg, Floor, 148 M.G. Road, Fort, Mumbai-400020. Mumbai-400001. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaacg8752B (अपीलाथी/Appellant) .. (प्रत्यथी /Respondent)

For Appellant: Mr. Akram KhanFor Respondent: Shri M. V. Rajguni (Sr.DR)

Section 14ASection 32Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL“K” BENCH, MUMBAI BEFORE SHRI B. R. BASKARAN, AM AND SHRI AMARJIT SINGH, JM आयकरअपीलसं/I.T.A. No.3589/M/2016 (निर्धारणवर्ा / Assessment Year: 2010-11) Grindwell Norton Ltd. बिधम/ DCIT (OSD)-1 Room Kalyaniwalla & Mistry, No.579, 5th Floor, Aayakar Vs. Army & Navy Building, 3rd Bhavan, M.K. Marg, Floor, 148 M.G. Road, Fort, Mumbai-400020. Mumbai-400001. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. : AAACG8752B (अपीलाथी/Appellant) .. (प्रत्यथी /Respondent) Assessee by: Mr. Akram Khan Department by: Shri M. V. Rajguni (Sr.DR) सुनवाईकीतारीख / Date of Hearing: 01.06.2018 घोषणाकीतारीख /Date…

Videocon Industries Ltd, Mumbai vs. DCIT RG 3(3)(2), Mumbai

In the result assessee’s appeal is partly allowed

ITA 1310/MUM/2016[2011-12]Status: DisposedITAT Mumbai24 Feb 2017AY 2011-12

Bench: Shri R.C. Sharma & Shri Amit Shuklaassessment Year: 2011-12

For Appellant: Shri Arvind Sonde, A.RFor Respondent: Shri N.K. Chand, D.R

Section 115JSection 143(3)Section 144C(5)Section 14ASection 234BSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER Assessment Year: 2011-12 M/s. Videcon Industries The Deputy Commissioner Ltd.,171-C, Mittal Court, of Income Tax, Range Vs. Nariman Point, 3(3)(2), Aayakar Bhavan, Mumbai – 400 021 M.K. Road, PAN: AABCV4012H Mumbai-400 020 (Appellant) (Respondent) Present for: Assessee by : Shri Arvind Sonde, A.R. Revenue by : Shri N.K. Chand, D.R. Date of Hearing : 17.01.2017 Date of Pronouncement: 24.02.2017 O R D E R Per Amit Shukla, Judicial Member: The aforesaid appeal has b…

Grindewell Norton Ltd, Mumbai vs. Addl CIT 1(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 523/MUM/2014[2009-10]Status: DisposedITAT Mumbai30 Sept 2016AY 2009-10

Bench: Shri G.S. Pannu & Shri Ravish Sood: (A.Y : 2009-10)

For Appellant: Shri M.M. Golvala &For Respondent: Shri N. Padmanabham

Section 143(3)Section 14ASection 28Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER : (A.Y : 2009-10) M/s. Grindwell Norton Ltd., Vs. Addl. CIT-1(1), Kalyaniwalla & Mistry Mumbai (Respondent) Army & Navy Building, 3rd floor, 148, M.G. Road, Fort, Mumbai 400 001 (Appellant) PAN : AAACG8752B Assessee by : Shri M.M. Golvala & Shri Akram Khan Revenue by : Shri N. Padmanabham Date of Hearing : 23/08/2016 Date of Pronouncement : 30/09/2016 O R D E R PER G.S. PANNU, AM : This appeal by the assessee is directed against the order of CIT(A)-15, Mumbai dated…