ACIT v. Best & Crompton Engineering Limited (ITA

36 Taxmann.com 555Reported decision2013#20716 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 115JB Section 142(1)Section 143(1)Section 143(2)Section 14A Section 250(6)Section 41(1)

Judgments citing ACIT v. Best & Crompton Engineering Limited (ITA

ARKIS ENTERPRISES PVT LTD,MUMBAI vs. INCOME TAX OFFICER WARD 5(2)(3), MUMBAI

In the result appeal filed by the assessee stands partly allowed

ITA 5113/MUM/2024[2012-13]Status: DisposedITAT Mumbai11 Dec 2024AY 2012-13

Bench: SMT BEENA PILLAI (Judicial Member)

For Appellant: RespondentFor Respondent: Ms. Pradnya Gholap (Sr. DR)

Section 115JSection 14Section 142Section 143Section 14ASection 250Section 250(6)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNALz3wsx “SMC” BENCH, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2012-13 Arkis Enterprises Pvt. ITO Ward 1(1)(3) Ltd. 3rd Floor, 101, Milestone Complex, A Block, Near Drive in Cinema, Pratyaksh Kar Bhavan, Vs. Thaltej, Ambawadi, Ahmedabad, Ahmedabad, Gujarat- 380054. Gujarat- 380015. PAN: CXHPS3226A Appellant : Respondent Present for: Assessee by : Shri Mehul K. Patil (Virtually Present) Revenue by : Ms. Pradnya Gholap (Sr. DR) Date of Hearing : 04.12.2024 Date of Pronouncement : 11.12.2024 O R D E R Per Beena Pillai, JM: Present appeal filed by the assessee…

WNS GLOBAL SERVICES P. LTD.,MUMBAI vs. ADDL/JT/DY/ASSTT/CIT/ITO, NATIONA FACELESS ASSESSMENT CENTRE,, DILHI

In the result, appeal filed by the assessee is allowed

ITA 1259/MUM/2021[2016-17]Status: DisposedITAT Mumbai09 Dec 2022AY 2016-17

Bench: Shri Vikas Awasthy & Shri Gagan Goyalwns Global Services Pvt. Ltd., Pl 10, Gate No.4, Godrej & Boyce Complex, Pirojshanagar, Lbs Marg, Vikhroli (West), Mumbai-400079. Pan: Aaacw2598L ...... Appellant Vs.. Addl./Jt/Dy./Acit/Ito/Nfac, Room No. 455, Circle-14(3)(1), Mumbai. ..... Respondent Appellant/Assessee By : Sh. Porus Kaka, Sr. Adv. & Sh. Manish Kant Respondent/Revenue By : Sh. Jasdeep Singh, Cit-Dr

For Appellant: Sh. Porus Kaka, Sr. Adv. &For Respondent: Sh. Jasdeep Singh, CIT-DR

Section 143(3)Section 144C(13)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER WNS Global Services Pvt. Ltd., PL 10, Gate No.4, Godrej & Boyce Complex, Pirojshanagar, LBS Marg, Vikhroli (West), Mumbai-400079. PAN: AAACW2598L ...... Appellant Vs.. Addl./JT/Dy./ACIT/ITO/NFAC, Room No. 455, Circle-14(3)(1), Mumbai. ..... Respondent Appellant/Assessee by : Sh. Porus Kaka, Sr. Adv. & Sh. Manish Kant Respondent/Revenue by : Sh. Jasdeep Singh, CIT-DR Date of hearing : 29/09/2022 Date of pronouncement : 09/12/2022 ORDER PER GAGAN GOYAL, A.M: This appe…

KOKUYO CAMLIN LTD,MUMBAI vs. ASST CIT 10(1)(2), MUMBAI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 5190/MUM/2018[2014-15]Status: DisposedITAT Mumbai04 Oct 2019AY 2014-15

Bench: Shri R.C. Sharma & Shri Pawan Singhkokuyo Camlin Limited Acit -10(1)(2) 48/2, Hilton House, Central Road, Aayakar Bhawan, Midc, Andheri (E), Vs. M. K. Road, Mumbai-400093. Mumbai-400020. Pan: Aaacc1647E Appellant Respondent

For Appellant: Shri Rajesh S. Athavale with Ms. Ruchira Parekh (AR)For Respondent: Shri Manoj Kumar Singh (DR)

Section 143(3)Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “H” BENCH MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH JUDICIAL MEMBER Kokuyo Camlin Limited ACIT -10(1)(2) 48/2, Hilton House, Central Road, Aayakar Bhawan, MIDC, Andheri (E), Vs. M. K. Road, Mumbai-400093. Mumbai-400020. PAN: AAACC1647E Appellant Respondent Appellant by : Shri Rajesh S. Athavale with Ms. Ruchira Parekh (AR) Respondent by : Shri Manoj Kumar Singh (DR) Date of Hearing : 29.08.2019 Date of Pronouncement : 04.10.2019 ORDERUNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is dire…

QUANTUM ADVISORS P.LTD,MUMBAI vs. ITO WD 1(3)(1), MUMBAI

In the result, appeal stands allowed

ITA 2050/MUM/2015[2009-10]Status: DisposedITAT Mumbai20 Dec 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Niraj ShethFor Respondent: Shri K.C. Kanojia

Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.2050/Mum./2015 (Assessment Year : 2009–10) Quantum Advisors Pvt. Ltd. 503, Regent Chambers ……………. Appellant Nariman Point, Mumbai 400 021 PAN – AAACQ0281C v/s Income Tax Officer Ward–1(3)(1), Aayakar Bhawan ……………. Respondent 101, M.K. Road, Mumbai 400 020 Assessee by : Shri Niraj Sheth Revenue by : Shri K.C. Kanojia Date of Hearing – 25.10.2016 Date of Order – 20.12.2016 O R D E R PER SAKTIJIT DEY, J.M. Aforesaid appeal at the instance of assessee is dire…