752 (Mumbai-Trib.), ACIT v. Mitsui & Co. India (P.) Ltd.

155 Taxmann.com 19Reported decision2023#22778 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 135(5)Section 14ASection 37(1)Section 41(1)Section 80GSection 92Section 92CA

Issues it is cited on

assistant commissionerpersoncompanyindiabusinessinterest

Judgments citing 752 (Mumbai-Trib.), ACIT v. Mitsui & Co. India (P.) Ltd.

M/S. Philips India Limited, Kolkata vs. D.C.I.T., Circle - 11(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1960/KOL/2024[2020-2021]Status: DisposedITAT Kolkata11 Mar 2025AY 2020-2021

Bench: Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am M/S Philips India Limited Dcit, Circle 11(1) 3Rd Floor, Tower-A, Dlf Park, Aaykar Bhavan, P-7, 08 Block Af, Major Arterial Chowringhee Square, Road, New Town (Rajarhat), Vs. Kolkata-700069, Kolkata-700156, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabcp9487A Assessee By : Shri Ketan Ved, Ar Revenue By : Shri A. Kundu, Cit Dr Date Of Hearing: 07.03.2025 Date Of Pronouncement : 11.03.2025

For Appellant: Shri Ketan Ved, ARFor Respondent: Shri A. Kundu, CIT DR
Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM M/s Philips India Limited DCIT, Circle 11(1) 3rd Floor, Tower-A, DLF Park, Aaykar Bhavan, P-7, 08 Block AF, Major Arterial Chowringhee Square, Road, New town (Rajarhat), Vs. Kolkata-700069, Kolkata-700156, West Bengal West Bengal (Appellant) (Respondent) PAN No. AABCP9487A Assessee by : Shri Ketan Ved, AR Revenue by : Shri A. Kundu, CIT DR Date of hearing: 07.03.2025 Date of pronouncement : 11.03.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the objection of t…

The ACIT, Circle-2(1)(1), Ahmedabad vs. Mayora India Private Limited (Formerly Known As, Ahmedabad

In the result, the appeals of the Department are dismissed

ITA 419/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad16 Dec 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Adv. & ShriFor Respondent: Shri R. N. Dsouza, CIT D.R
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.418&419/Ahd/2023 (Assessment Years: 2017-18 & 2018-19) Assistant Commissioner of Vs. Mayora India Pvt. Ltd., Income Tax, (formerly known as “Inbisco India Circle-2(1)(1), Pvt. Ltd.”), S.Y. No. 58, Ahmedabad Gundlapochampally Village, Hakimpet, S.O. Tirumalagiri, Hyderabad and Plot No. SM-9/5, Sanand-II, GIDC Industrial State, Ahmedabad, Sanand, Ahmedabad-381170 [PAN No.AABCI8732P] (Appellant) .. (Respondent) Appellant by : Shri Tushar Hemani, Sr. Adv. &…

The ACIT, Circle-2(1)(1), Ahmedabad vs. Mayora India Private Limited (Formerly Known As "Inbisco India Pvt. Ltd.), Ahmedabad

In the result, the appeals of the Department are dismissed

ITA 418/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad16 Dec 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Adv. & ShriFor Respondent: Shri R. N. Dsouza, CIT D.R
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.418&419/Ahd/2023 (Assessment Years: 2017-18 & 2018-19) Assistant Commissioner of Vs. Mayora India Pvt. Ltd., Income Tax, (formerly known as “Inbisco India Circle-2(1)(1), Pvt. Ltd.”), S.Y. No. 58, Ahmedabad Gundlapochampally Village, Hakimpet, S.O. Tirumalagiri, Hyderabad and Plot No. SM-9/5, Sanand-II, GIDC Industrial State, Ahmedabad, Sanand, Ahmedabad-381170 [PAN No.AABCI8732P] (Appellant) .. (Respondent) Appellant by : Shri Tushar Hemani, Sr. Adv. &…

752 (Mumbai-Trib.), ACIT v. Mitsui & Co. India (P.) Ltd. (155 Taxmann.com 19) — Cited in 3 Judgments | BharatTax