79 Taxman 378/216 ITR 548 (Bom.) 4. CIT v. Macbrout Engineering (P.) Ltd.

DCIT-Ltu - 2, Mumbai vs. Ambuja Cements Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

…ITA Nos. 1889 and 1241/Mum/2018, 2384, 2958, 3475 and 3843/Mum/2019 Assessment years: 2010-11, 2011-12 and 2012-13 Page 1 of 99 THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] ITA No.2384 and 3475/Mum/2019 and 1241/Mum/2018 Assessment years: 2010-11, 2011-12 and 2012-13 Ambuja Cement Limited .…………………………Appellant (formerly known as Gujarat Ambuja Cements Ltd.) Elegant Business Park, MIDC Cross Road B, Andheri (E) Mumbai 400 059 [PAN: AAACG0569P] Vs. Additional Commissioner of Income Tax Large Tax Payer Unit, Mumbai ……………...………

Hikal Ltd, Mumbai vs. DCIT Cir 3(1), Mumbai

In the result appeal of the assessee for A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & M/s. Hikal Ltd., Vs. Dy. Commissioner of 717/718, Maker Chambers V Income Tax, Circle-3(1) Nariman Point, Aaykar Bhawan Mumbai – 21 M.K.Road Mumbai – 400 020 PAN/GIR No.AAACH0383A (Appellant) .. (Respondent) ACIT Circle-3(1) Vs. M/s. Hikal Ltd., Room No.607, 6th Floor 717/718, Maker Chambers V Aaykar Bhawan Nariman Point, M.K.Road Mumbai – 21 Mumbai – 400 020 PAN/GIR No.AAACH0383A (Appellant) .. (Respondent) Assessee by Shri Sanjay Parikh Revenue by Shri Vivek Anand Ojh…

Hikal Ltd, Mumbai vs. DCIT Cir 3(1), Mumbai

In the result appeal of the assessee for A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & M/s. Hikal Ltd., Vs. Dy. Commissioner of 717/718, Maker Chambers V Income Tax, Circle-3(1) Nariman Point, Aaykar Bhawan Mumbai – 21 M.K.Road Mumbai – 400 020 PAN/GIR No.AAACH0383A (Appellant) .. (Respondent) ACIT Circle-3(1) Vs. M/s. Hikal Ltd., Room No.607, 6th Floor 717/718, Maker Chambers V Aaykar Bhawan Nariman Point, M.K.Road Mumbai – 21 Mumbai – 400 020 PAN/GIR No.AAACH0383A (Appellant) .. (Respondent) Assessee by Shri Sanjay Parikh Revenue by Shri Vivek Anand Ojh…

DCIT (OSD) Cir 3(1), Mumbai vs. Hikal Ltd, Mumbai

In the result appeal of the assessee for A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & M/s. Hikal Ltd., Vs. Dy. Commissioner of 717/718, Maker Chambers V Income Tax, Circle-3(1) Nariman Point, Aaykar Bhawan Mumbai – 21 M.K.Road Mumbai – 400 020 PAN/GIR No.AAACH0383A (Appellant) .. (Respondent) ACIT Circle-3(1) Vs. M/s. Hikal Ltd., Room No.607, 6th Floor 717/718, Maker Chambers V Aaykar Bhawan Nariman Point, M.K.Road Mumbai – 21 Mumbai – 400 020 PAN/GIR No.AAACH0383A (Appellant) .. (Respondent) Assessee by Shri Sanjay Parikh Revenue by Shri Vivek Anand Ojh…

Hikal Ltd, Mumbai vs. DCIT Cir 3(1), Mumbai

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

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.5386/Mum./2012 (Assessment Year : 2007–08) Hikal Limited 717/718, Maker Chambers–V ……………. Appellant Nariman Point, Mumbai 400 021 PAN – AAACH0383A v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–3(1), Mumbai Assessee by : Shri Sanjay Parikh Revenue by : Shri Tejinder Pal Singh Anand Date of Hearing – 11.04.2022 Date of Order – 20/06/2022 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assessee against im…

Deputy Commissioner of Income Tax Central Circle-1(4), Mumbai vs. Samruddhi Cement Limited (Since Amalgamated Into M/S.Ultratech Cement Limited), Mumbai

In the result, both the appeals of the Revenue are dismissed

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER & Deputy Commissioner of Vs. M/s. Ultratech Cement Income Tax, Central Circle-1(4) Limited Room No.902, Pratishtha Aditya Birla Centre Bhavan, 9th Floor A-Wing, 2nd Floor Old CGO Building Annexe S.K.Ahire Marg Mumbai – 400 020 Worli, Mumbai – 400 030 PAN/GIR No.AANCS3843F (Appellant) .. (Respondent) Revenue by Shri Jasbir Chauhan Assessee by Shri Madhur Agrawal Date of Hearing 21/02/2022 Date of Pronouncement 05/05/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): Thes…

Deputy Commissioner of Income Tax Central Circle-1(4), Mumbai vs. Samruddhi Cement Limited (Since Amalgamated Into M/S.Ultratech Cement Limited), Mumbai

In the result, both the appeals of the Revenue are dismissed

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER & Deputy Commissioner of Vs. M/s. Ultratech Cement Income Tax, Central Circle-1(4) Limited Room No.902, Pratishtha Aditya Birla Centre Bhavan, 9th Floor A-Wing, 2nd Floor Old CGO Building Annexe S.K.Ahire Marg Mumbai – 400 020 Worli, Mumbai – 400 030 PAN/GIR No.AANCS3843F (Appellant) .. (Respondent) Revenue by Shri Jasbir Chauhan Assessee by Shri Madhur Agrawal Date of Hearing 21/02/2022 Date of Pronouncement 05/05/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): Thes…