52 SOT 39 (Mum) Raj Shipping Agencies Ltd. v. ACIT

38 Taxmann.com 345Income Tax Appellate Tribunal2013#8070 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2020.

Judgments citing 52 SOT 39 (Mum) Raj Shipping Agencies Ltd. v. ACIT

RAVI MOHAN GEHI,MUMBAI vs. DCIT CEN CIR 40, MUMBAI

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

ITA 6238/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 Sept 2020AY 2011-12

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 6238/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2011-12) Dcit Cen Cir 40, Ravi Mohan Gehi, Piramal Chambers B/6, Navkar Chambers, बिधम/ Mumbai Andheri Kurla Road, Vs. Pin- Andheri (E), Mumbai-400 059 स्थायीलेखासं./जीआइआरसं./Pan No. Aeppg1674M (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Shri Pradip Kanasi, Ar By प्रत्यथीकीओरसे/Respondentby : Shri Michael, Dr Virtual Date Of Hearing 29.07.2020 : Date Of Pronouncement 16.09.2020 :

For Appellant: Shri Pradip Kanasi, AR byFor Respondent: Shri Michael, DR
Section 143(1)Section 143(2)Section 14ASection 153ASection 234BSection 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 6238/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2011-12) DCIT Cen Cir 40, Ravi Mohan Gehi, Piramal Chambers B/6, Navkar Chambers, बिधम/ Mumbai Andheri Kurla Road, Vs. Pin- Andheri (E), Mumbai-400 059 स्थायीलेखासं./जीआइआरसं./PAN No. AEPPG1674M (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Shri Pradip Kanasi, AR by प्रत्यथीकीओरसे/Respondentby : Shri Michael, DR Virtual Date of Hearing 29.07.2020 : Date of Pronouncement 16.09.2020 : आदेश / O R D E R Per S.…

TOLANI SHIPPING CO. LTD.,MUMBAI vs. DCIT,CIR-5(3)(2), MUMBAI

Appeal stands dismissed whereas the assessee’s appeal stands partly allowed

ITA 4136/MUM/2017[2011-12]Status: DisposedITAT Mumbai13 Mar 2020AY 2011-12

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.4136/Mum/2017 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ I.T.A. No.4137/Mum/2017 (िनधा"रण वष" / Assessment Year: 2012-13) M/S. Tolani Shipping Co. Ltd. Dcit–Circle-5(3)(2) बनाम/ Room No.518, 5Th Floor 10-A, Bakhtawar Nariman Point Aaykar Bhavan, M.K. Road Vs. Mumbai-400021. Mumbai-400 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaact-4127-C (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपील सं./ I.T.A. No.4743/Mum/2017 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ I.T.A. No.4742/Mum/2017 (िनधा"रण वष" / Assessment Year: 2012-13) Dcit–Circle-5(3)(2) M/S. Tolani Shipping Co. Ltd. Room No.518, 5Th Floor बनाम/ 10-A, Bakhtawar Aaykar Bhavan, M.K. Road Nariman Point Vs. Mumbai-400 020. Mumbai-400021. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaact-4127-C (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Rajiv Khandelwal-Ld. Ar Revenue By : Shri Amit Pratap Singh-Ld. Sr. Dr सुनवाई की तारीख/ : 10/01/2010 Date Of Hearing घोषणा की तारीख / : 13/03/2020 Date Of Pronouncement

For Appellant: Shri Rajiv Khandelwal-Ld. ARFor Respondent: Shri Amit Pratap Singh-Ld. Sr. DR
Section 115VSection 14Section 14ASection 14A(1)

…arious years vide ITA Nos.2582/Mum/2010 & ors., common order dated 28/02/2019. The co-ordinate bench, relying upon the decisions of this Tribunal in Varun Shipping Co. Ltd.(17 ITR-Trib. 587), Tag Offshore Ltd. (49 Taxmann.com 209), Raj Shipping Agencies Ltd. (38 Taxmann.com 345), at para 4.5 of the order, held that once the department has allowed the option to the assessee under Clause (i) of sub-section (3) of Section 115VP, the disallowance u/s 14A would not be attracted. Respectfully following the same, taking the same view, we delete the disallowance u/s 14A as sustained by Ld. CIT(A). Consequentially, the ad…

ITC LIMITED,KOLKATA vs. ACIT, RG-8, KOLKATA, KOLKATA

Appeal is dismissed

ITA 685/KOL/2014[2009-2010]Status: DisposedITAT Kolkata28 Nov 2018AY 2009-2010

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri Md. Usman, CIT DRFor Respondent: Shri J.P. Khaitan, Senior Counsel
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri S.S. Godara, JM & Shri M.Balaganesh, AM ] I.T.A No. 685 /Kol/2014 Assessment Year : 2009-10 M/s ITC Limited -vs- ACIT, Range-8, Kolkata [PAN: AAACI 5950 L] (Appellant) (Respondent) I.T.A No. 1267 /Kol/2014 Assessment Year : 2009-10 DCIT, Circle-8, Kolkata -vs- M/s ITC Limited [PAN: AAACI 5950 L] (Appellant) (Respondent) For the Appellant : Shri Md. Usman, CIT DR For the Respondent : Shri J.P. Khaitan, Senior Counsel Shri Bikash Chandra, AR Date of Hearing : 29.08.2018 Date of Pronouncement : 27.11.2018 ORDER Per S.S. Go…

DCIT, CIR-8, KOLKATA, KOLKATA vs. M/S ITC LIMITED, KOLKATA

Appeal is dismissed

ITA 1267/KOL/2014[2009-2010]Status: DisposedITAT Kolkata28 Nov 2018AY 2009-2010

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri Md. Usman, CIT DRFor Respondent: Shri J.P. Khaitan, Senior Counsel
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri S.S. Godara, JM & Shri M.Balaganesh, AM ] I.T.A No. 685 /Kol/2014 Assessment Year : 2009-10 M/s ITC Limited -vs- ACIT, Range-8, Kolkata [PAN: AAACI 5950 L] (Appellant) (Respondent) I.T.A No. 1267 /Kol/2014 Assessment Year : 2009-10 DCIT, Circle-8, Kolkata -vs- M/s ITC Limited [PAN: AAACI 5950 L] (Appellant) (Respondent) For the Appellant : Shri Md. Usman, CIT DR For the Respondent : Shri J.P. Khaitan, Senior Counsel Shri Bikash Chandra, AR Date of Hearing : 29.08.2018 Date of Pronouncement : 27.11.2018 ORDER Per S.S. Go…

ADVANCE CONSTRUCTION CO. P.LTD,MUMBAI vs. DCIT 8(1), MUMBAI

In the result, Ground No.2 is allowed for statistical purpose

ITA 999/MUM/2012[2006-07]Status: DisposedITAT Mumbai09 May 2018AY 2006-07

Bench: Shri B.R. Baskaran & Shri Pawan Singhm/S Advance Construction Co. P. Dcit-8(1) Ltd. “Kavita” Plot No. 37, 2Nd Aayakar Bhavan, Churchgate, Floor, Vithal Nagar Co-Op. Vs. Mumbai-20. Housing Soc. 11Th Road, Jvpd Scheme, Mumbai -400049. Pan: Aabca0710B Appellant Respondent M/S Advance Construction Co. P. Dcit-8(1) Ltd. “Kavita” Plot No. 37, 2Nd Aayakar Bhavan, Churchgate, Floor, Vithal Nagar Co-Op. Vs. Mumbai-20. Housing Soc. 11Th Road, Jvpd Scheme, Mumbai -400049. Pan: Aabca0710B Appellant Respondent Appellant By : Shri Nirmit Mehta (Ar) Respondent By : Shri Virender Singh (Sr-Dr) Date Of Hearing : 09.05.2018 Date Of Pronouncement : 09.05.2018 Order Under Section 254(1) Of Income–Tax Act Per Pawan Singh; 1. These Two Appeals By Assessee Under Section 253 Of The Income-Tax Act

For Appellant: Shri Nirmit Mehta (AR)For Respondent: Shri Virender Singh (Sr-DR)
Section 143(3)Section 253Section 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s Advance Construction Co. P. DCIT-8(1) Ltd. “Kavita” Plot No. 37, 2nd Aayakar Bhavan, Churchgate, Floor, Vithal Nagar Co-op. Vs. Mumbai-20. Housing Soc. 11th Road, JVPD Scheme, Mumbai -400049. PAN: AABCA0710B Appellant Respondent M/s Advance Construction Co. P. DCIT-8(1) Ltd. “Kavita” Plot No. 37, 2nd Aayakar Bhavan, Churchgate, Floor, Vithal Nagar Co-op. Vs. Mumbai-20. Housing Soc. 11th Road, JVPD Scheme, Mumbai -400049. PAN: AABCA0710B Appellant Respondent Appellant by :…

TATA GLOBAL BEVERAGE LIMITED,KOLKATA vs. ACIT, CIR-4, KOLKATA, KOLKATA

In the result ITA No.1869/Kol/2014 is allowed

ITA 1870/KOL/2014[2009-2010]Status: DisposedITAT Kolkata13 Dec 2017AY 2009-2010

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ]

For Appellant: Shri Kanchun Kaushal, FCA & Shri Piyush Chawla, FCAFor Respondent: Shri S.Dasgupta, Addl. CIT(DR)
Section 115Section 115W

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM ] ITA No.1866 /Kol/2014 Assessment Year : 2006-07 Tata Global Beverages Ltd. -Versus- A.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) Assessment Year : 2007-08 Tata Global Beverages Ltd. -Versus- D.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) ITA No.1868 /Kol/2014 Assessment Year : 2008-09 Tata Global Beverages Ltd. -Versus- Addl.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) ITA No.1869 /Kol/2…

TATA GLOBAL BEVERAGE LIMITED,KOLKATA vs. ACIT, CIR-4, KOLKATA, KOLKATA

In the result ITA No.1869/Kol/2014 is allowed

ITA 1869/KOL/2014[2009-2010]Status: DisposedITAT Kolkata13 Dec 2017AY 2009-2010

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ]

For Appellant: Shri Kanchun Kaushal, FCA & Shri Piyush Chawla, FCAFor Respondent: Shri S.Dasgupta, Addl. CIT(DR)
Section 115Section 115W

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM ] ITA No.1866 /Kol/2014 Assessment Year : 2006-07 Tata Global Beverages Ltd. -Versus- A.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) Assessment Year : 2007-08 Tata Global Beverages Ltd. -Versus- D.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) ITA No.1868 /Kol/2014 Assessment Year : 2008-09 Tata Global Beverages Ltd. -Versus- Addl.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) ITA No.1869 /Kol/2…

TATA GLOBAL BEVERAGE LIMITED,KOLKATA vs. ACIT, CIR-4, KOLKATA, KOLKATA

In the result ITA No.1869/Kol/2014 is allowed

ITA 1868/KOL/2014[2007-2008]Status: DisposedITAT Kolkata13 Dec 2017AY 2007-2008

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ]

For Appellant: Shri Kanchun Kaushal, FCA & Shri Piyush Chawla, FCAFor Respondent: Shri S.Dasgupta, Addl. CIT(DR)
Section 115Section 115W

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM ] ITA No.1866 /Kol/2014 Assessment Year : 2006-07 Tata Global Beverages Ltd. -Versus- A.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) Assessment Year : 2007-08 Tata Global Beverages Ltd. -Versus- D.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) ITA No.1868 /Kol/2014 Assessment Year : 2008-09 Tata Global Beverages Ltd. -Versus- Addl.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) ITA No.1869 /Kol/2…

TATA GLOBAL BEVERAGE LIMITED,KOLKATA vs. ACIT, CIR-4, KOLKATA, KOLKATA

In the result ITA No.1869/Kol/2014 is allowed

ITA 1867/KOL/2014[2007-2008]Status: DisposedITAT Kolkata13 Dec 2017AY 2007-2008

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ]

For Appellant: Shri Kanchun Kaushal, FCA & Shri Piyush Chawla, FCAFor Respondent: Shri S.Dasgupta, Addl. CIT(DR)
Section 115Section 115W

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM ] ITA No.1866 /Kol/2014 Assessment Year : 2006-07 Tata Global Beverages Ltd. -Versus- A.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) Assessment Year : 2007-08 Tata Global Beverages Ltd. -Versus- D.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) ITA No.1868 /Kol/2014 Assessment Year : 2008-09 Tata Global Beverages Ltd. -Versus- Addl.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) ITA No.1869 /Kol/2…

TATA GLOBAL BEVERAGE LIMITED,KOLKATA vs. ACIT, CIR-4, KOLKATA, KOLKATA

In the result ITA No.1869/Kol/2014 is allowed

ITA 1866/KOL/2014[2006-2007]Status: DisposedITAT Kolkata13 Dec 2017AY 2006-2007

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ]

For Appellant: Shri Kanchun Kaushal, FCA & Shri Piyush Chawla, FCAFor Respondent: Shri S.Dasgupta, Addl. CIT(DR)
Section 115Section 115W

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM ] ITA No.1866 /Kol/2014 Assessment Year : 2006-07 Tata Global Beverages Ltd. -Versus- A.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) Assessment Year : 2007-08 Tata Global Beverages Ltd. -Versus- D.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) ITA No.1868 /Kol/2014 Assessment Year : 2008-09 Tata Global Beverages Ltd. -Versus- Addl.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) ITA No.1869 /Kol/2…

DCIT, CC-XIX, KOLKATA, KOLKATA vs. M/S INTERNATIONAL CONVEYORS PVT. LTD., KOLKATA

In the result, appeals filed by the revenue in IT(SS)A No

ITA 1366/KOL/2014[2008-2009]Status: DisposedITAT Kolkata05 Dec 2016AY 2008-2009

Bench: Dr. A.L.Saini, Am & Shri K. Narasimha Chary, Jm It(Ss)A No.131/Kol/2014 ("नधा"रण वष" / Assessment Year :2008-2009) Dcit, Cc-Xix, Kolkata Vs. M/S.International Conveyors Pvt.Ltd.,10,Middletion Row, Kolkata-700071 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaci 6161 K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Dcit, Cc-Xix, Kolkata Vs. M/S International Conveyors Pvt.Ltd.,10,Middletion Row, Kolkata-700071 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaci 6161 K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) It(Ss)A No.90/Kol/2014 ("नधा"रण वष" / Assessment Year :2009-2010) Dcit, Cc-Xix, Kolkata Vs. M/S International Conveyors Pvt.Ltd.,10,Middletion Row, Kolkata-700071 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaci 6161 K (अपीलाथ" /Appellant) .. (""यथ" / Respondent) It(Ss)A No.91/Kol/2014 ("नधा"रण वष" / Assessment Year :2010-2011) Dcit, Cc-Xix, Kolkata Vs. M/S International Conveyors Pvt.Ltd.,10,Middletion Row, Kolkata-700071 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaci 6161 K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) It(Ss)A No.92/Kol/2014 ("नधा"रण वष" / Assessment Year :2011-2012) Dcit, Cc-Xix, Kolkata Vs. M/S International Conveyors Pvt.Ltd.,10,Middletion Row, Kolkata-700071 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaci 6161 K .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri A.K.Tibrewal, FCAFor Respondent: Shri Niraj Kumar, CIT DR
Section 14ASection 153Section 153ASection 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE DR. A.L.SAINI, AM & SHRI K. NARASIMHA CHARY, JM IT(SS)A No.131/Kol/2014 ("नधा"रण वष" / Assessment Year :2008-2009) DCIT, CC-XIX, Kolkata Vs. M/s.International Conveyors Pvt.Ltd.,10,Middletion Row, Kolkata-700071 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACI 6161 K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) DCIT, CC-XIX, Kolkata Vs. M/s International Conveyors Pvt.Ltd.,10,Middletion Row, Kolkata-700071 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACI 6161 K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) IT(SS)A No.90/Kol/2014 ("नधा"रण वष" / Assessment Yea…

VISHAL ASHOK RAMSINGHANI,MUMBAI vs. DCIT CIR 3(1), MUMBAI

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 314/MUM/2015[2011-12]Status: DisposedITAT Mumbai07 Oct 2016AY 2011-12

Bench: Shri Jason P. Boaz, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./ I.T.A. No. 314/Mum/2015 ("नधा"रण वष" / Assessment Year: 2011-12)

For Appellant: Shri Rajneesh K. Arvind
Section 14ASection 32

…ich held as under: While rejecting the claim of the assessee with regard to expenditure or no expenditure, as the case may be, in relation to exempt income, the AO would have to indicate cogent reasons for the same. Raj Shipping Agencies Ltd vs. ACIT [2013] 38 Taxmann.com 345 3. [Mum] which held as under: Expenditure incurred in relation to income not includible in total income [Conditions precedent] - Assessment year 2008-09 - Whether Assessing Officer 10 Vishal Ashok Ramsinghani vs. DCIT has to examine accounts of assessee first and then if he is not satisfied with correctness of claim, only he can invoke…

DCIT 14(1)(1), MUMBAI vs. ADITYA MARINE LID, MUMBAI

In the result appeal of the assessee is partly allowed that of the revenue stands dismissed

ITA 430/MUM/2016[2010-11]Status: DisposedITAT Mumbai31 Aug 2016AY 2010-11

Bench: Shri B R Baskaran & Shri Amit Shukla

For Respondent: Shri Ajit Kumar Jain &
Section 133ASection 143(3)Section 14ASection 250

…आयकर अपीलीय अिधकरण “ए” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI "ी बी आर भा"करन, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 334/Mum/2016 (Assessment year: 2010-11) अ"द"या मर"न "ल"मटेड Vs DCIT 5(1), R. No.568, Aditya Marine Ltd., Aayakar Bhavan, 411, Raikar Chamber, M K Road, Mumbai -400 088 Mumbai -400 020 PAN:AACEA 8257 C अपीलाथ" (Appellant) ""यथ" (Respondent) Assessee by Shri A Ramchandran : Revenue by : Shri Ajit Kumar Jain & Ms RadhiraThakkar ITA No. : 430/Mum/2016 (Asse…

ADITYA MARINE LTD,MUMBAI vs. DCIT 5(1), MUMBAI

In the result appeal of the assessee is partly allowed that of the revenue stands dismissed

ITA 334/MUM/2016[2010-11]Status: DisposedITAT Mumbai31 Aug 2016AY 2010-11

Bench: Shri B R Baskaran & Shri Amit Shukla

For Respondent: Shri Ajit Kumar Jain &
Section 133ASection 143(3)Section 14ASection 250

…आयकर अपीलीय अिधकरण “ए” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI "ी बी आर भा"करन, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 334/Mum/2016 (Assessment year: 2010-11) अ"द"या मर"न "ल"मटेड Vs DCIT 5(1), R. No.568, Aditya Marine Ltd., Aayakar Bhavan, 411, Raikar Chamber, M K Road, Mumbai -400 088 Mumbai -400 020 PAN:AACEA 8257 C अपीलाथ" (Appellant) ""यथ" (Respondent) Assessee by Shri A Ramchandran : Revenue by : Shri Ajit Kumar Jain & Ms RadhiraThakkar ITA No. : 430/Mum/2016 (Asse…