ACIT v. BSR & Co. (70 Taxmann.com 69)

DCIT, CC-1(4), Kolkata vs. Ambica Dhatu Private Limited, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 2389/KOL/2025[2012-13]Status: DisposedITAT Kolkata05 Mar 2026AY 2012-13

Bench: SHRI RAJESH KUMAR (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No. 2389/Kol/2025 (Assessment Year 2012-2013) DCIT, Central Circle-1(4), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata - 700107 …..…...…………….... Appellant vs. Ambica Dhatu Private Limited, 234/3A, 5th Floor, AJC Bose Road, Kolkata – 700020, Kolkata [PAN: AACCA6054D] ……..…...…………….... Respondent Appearances by: Assessee represented by : Amit Agarwal, Advocate Department represented by : Aditya Bikram, Sr. DR Date of concluding the hearing : 04.02.2026 Date of…

Ongc As Representative Assessee of National Mining Research Centre, Russia, Dehradun vs. ADIT, Dehradun

In the result, whereas assessee’s appeals in ITA Nos

ITA 441/DEL/2012[2008-09]Status: DisposedITAT Delhi11 Jan 2019AY 2008-09

Bench: Shri G.D. Agarwal & Shri K.Narasimha Charyassessment Year: 2007-08

Section 115ASection 44Section 44BSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI G.D. AGARWAL, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2007-08 ONGC Rep.Ass of Shell International vs ADIT, International Taxation, Exploration & Production BV Dehradun. Netherlands, Dy. GM (F&A), Corporate Tax Division, ONGC Ltd., Room No.244, Old Secretariat Building, Dehradun PAN: AAACO1598A Assessment Year: 2007-08 ONGC Rep.Ass of J.P. Kenny Pty Ltd., vs ADIT, International Taxation, Australia, Dehradun. Dy. GM (F&A), Corporate Tax Division, ONGC Ltd., Room No.244, Old Secretariat Building, Dehradun…

ADIT, Dehradun vs. M/S. Oil & Natural Gas Corporation Ltd., Dehradun

In the result, whereas assessee’s appeals in ITA Nos

ITA 4982/DEL/2011[2006-07]Status: DisposedITAT Delhi11 Jan 2019AY 2006-07

Bench: Shri G.D. Agarwal & Shri K.Narasimha Charyassessment Year: 2007-08

Section 115ASection 44Section 44BSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI G.D. AGARWAL, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2007-08 ONGC Rep.Ass of Shell International vs ADIT, International Taxation, Exploration & Production BV Dehradun. Netherlands, Dy. GM (F&A), Corporate Tax Division, ONGC Ltd., Room No.244, Old Secretariat Building, Dehradun PAN: AAACO1598A Assessment Year: 2007-08 ONGC Rep.Ass of J.P. Kenny Pty Ltd., vs ADIT, International Taxation, Australia, Dehradun. Dy. GM (F&A), Corporate Tax Division, ONGC Ltd., Room No.244, Old Secretariat Building, Dehradun…

B S R & Co, Mumbai vs. ACIT Cir 11(2), Mumbai

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

ITA 1485/MUM/2011[2005-06]Status: DisposedITAT Mumbai03 Aug 2018AY 2005-06

Bench: Shri R.C. Sharma, Hon'Ble & Shri C.N. Prasad, Hon'Blem/S. B.S.R & Co. V. A.C.I.T Circle – 11(2) Lodha Excellus, 1St Floor, Aayakar Bhavan, Apollo Mills Compound, M.K. Road, N.M. Joshi Marg, Mahalakshmi, Mumbai-400 020 Mumbai – 400 011 Pan: Aaafb 9852 F (Appellant) (Respondent) A.C.I.T Circle – 11(2) V. M/S. B.S.R & Co. Room No. 479, 4Th Floor Lodha Excellus, 1St Floor, Aayakar Bhavan, M.K. Road, Apollo Mills Compound, Mumbai-400 020 N.M. Joshi Marg, Mahalakshmi, Mumbai – 400 011 Pan: Aaafb 9852 F (Appellant) (Respondent) Assessee By : Shri Arijit Chakravarty & Shri Abhishek Tilak Department By : Shri Saurabh Deshpande

For Appellant: Shri Arijit Chakravarty &For Respondent: Shri Saurabh Deshpande

Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI R.C. SHARMA, HON'BLE ACCOUNTANT MEMBER AND SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER M/s. B.S.R & Co. v. A.C.I.T Circle – 11(2) Lodha Excellus, 1st Floor, Aayakar Bhavan, Apollo Mills Compound, M.K. Road, N.M. Joshi Marg, Mahalakshmi, Mumbai-400 020 Mumbai – 400 011 PAN: AAAFB 9852 F (Appellant) (Respondent) A.C.I.T Circle – 11(2) v. M/s. B.S.R & Co. Room No. 479, 4th Floor Lodha Excellus, 1st Floor, Aayakar Bhavan, M.K. Road, Apollo Mills Compound, Mumbai-400 020 N.M. Joshi Marg, Mahalakshmi, Mumbai – 400 011 PAN: AAAFB 9852 F (Appellant)…

ACIT 11(2), Mumbai vs. Bsr & Co., Mumbai

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

ITA 1068/MUM/2011[2005-06]Status: DisposedITAT Mumbai03 Aug 2018AY 2005-06

Bench: Shri R.C. Sharma, Hon'Ble & Shri C.N. Prasad, Hon'Blem/S. B.S.R & Co. V. A.C.I.T Circle – 11(2) Lodha Excellus, 1St Floor, Aayakar Bhavan, Apollo Mills Compound, M.K. Road, N.M. Joshi Marg, Mahalakshmi, Mumbai-400 020 Mumbai – 400 011 Pan: Aaafb 9852 F (Appellant) (Respondent) A.C.I.T Circle – 11(2) V. M/S. B.S.R & Co. Room No. 479, 4Th Floor Lodha Excellus, 1St Floor, Aayakar Bhavan, M.K. Road, Apollo Mills Compound, Mumbai-400 020 N.M. Joshi Marg, Mahalakshmi, Mumbai – 400 011 Pan: Aaafb 9852 F (Appellant) (Respondent) Assessee By : Shri Arijit Chakravarty & Shri Abhishek Tilak Department By : Shri Saurabh Deshpande

For Appellant: Shri Arijit Chakravarty &For Respondent: Shri Saurabh Deshpande

Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI R.C. SHARMA, HON'BLE ACCOUNTANT MEMBER AND SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER M/s. B.S.R & Co. v. A.C.I.T Circle – 11(2) Lodha Excellus, 1st Floor, Aayakar Bhavan, Apollo Mills Compound, M.K. Road, N.M. Joshi Marg, Mahalakshmi, Mumbai-400 020 Mumbai – 400 011 PAN: AAAFB 9852 F (Appellant) (Respondent) A.C.I.T Circle – 11(2) v. M/s. B.S.R & Co. Room No. 479, 4th Floor Lodha Excellus, 1st Floor, Aayakar Bhavan, M.K. Road, Apollo Mills Compound, Mumbai-400 020 N.M. Joshi Marg, Mahalakshmi, Mumbai – 400 011 PAN: AAAFB 9852 F (Appellant)…

Alkyl Amines Chemicals Ltd, Navi Mumbai vs. DCIT (Itds) 1(1), Mumbai

In the result both the appeals filed by the assessee are allowed

ITA 7440/MUM/2014[2007-08]Status: DisposedITAT Mumbai24 Apr 2018AY 2007-08

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Shri Divyesh I. Shah (AR)For Respondent: Shri Rajesh Kumar Yadav (DR)

Section 133Section 194Section 194ISection 194JSection 201Section 201(1)Section 253Section 254(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.7441/Mum/2014 (Assessment Year- 2008-09) Alkyl Amines Chemicals Ltd. DCIT (TDS) 1(1) Mumbai. 401-402, Nirman Vypar Kendra, Vs. Plot No. 10, Sector 17, Vashi, Navi Mumbai-400703 PAN:AAACA6783F (Appellant) (Respondent) Assessee by : Shri Divyesh I. Shah (AR) Revenue by : Shri Rajesh Kumar Yadav (DR). Date of hearing : 24.04.2018 Date of Pronouncement : 24.04.2018 Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeal by asse…

ACIT v. BSR & Co.

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