ACIT v. Gems Electrotech Ltd.

BAJAJ HINDUSTAN SUGAR LTD,MUMBAI vs. ACIT 3(1)(1), MUMBAI

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

Bench: Shri Saktijit Dey, Vp & Shri Narendra Kumar Billaiya, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI NARENDRA KUMAR BILLAIYA, AM ITA No. 735/Mum/2017 (Assessment Year: 2011-12) ACIT-3(1)(1) M/s. Bajaj Hindusthan Sugar Ltd. Room No. 607, 6th Floor, (Formerly Bajaj Hindusthan Sugar Aayakar Bhavan, Mumbai-400 020 & Industries Ltd.) Bajaj Bhavan, 2nd Floor, Vs. Jamnalal Bajaj Marg, 226, Nariman Point, Mumbai-400 021 PAN/GIR No. AAACB 4351 J (Revenue) : (Assessee) ITA No. 788/Mum/2016 (Assessment Year: 2010-11) Bajaj Hindusthan Sugar Ltd. ACIT-3(1) Bajaj Bhavan, 2nd Floor, 4th Floor, 628, Aaykar Bhavan, Jamnalal Bajaj Marg,…

ACIT 3(1)(1), MUMBAI vs. BAJAJ HINDUSTAN SUGAR LTD, MUMBAI

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

Bench: Shri Saktijit Dey, Vp & Shri Narendra Kumar Billaiya, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI NARENDRA KUMAR BILLAIYA, AM ITA No. 735/Mum/2017 (Assessment Year: 2011-12) ACIT-3(1)(1) M/s. Bajaj Hindusthan Sugar Ltd. Room No. 607, 6th Floor, (Formerly Bajaj Hindusthan Sugar Aayakar Bhavan, Mumbai-400 020 & Industries Ltd.) Bajaj Bhavan, 2nd Floor, Vs. Jamnalal Bajaj Marg, 226, Nariman Point, Mumbai-400 021 PAN/GIR No. AAACB 4351 J (Revenue) : (Assessee) ITA No. 788/Mum/2016 (Assessment Year: 2010-11) Bajaj Hindusthan Sugar Ltd. ACIT-3(1) Bajaj Bhavan, 2nd Floor, 4th Floor, 628, Aaykar Bhavan, Jamnalal Bajaj Marg,…

ACIT 3(1)(1), MUMBAI vs. BAJAJ HINDUSTAN SUGAR PVT.LTD, MUMBAI

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

Bench: Shri Saktijit Dey, Vp & Shri Narendra Kumar Billaiya, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI NARENDRA KUMAR BILLAIYA, AM ITA No. 735/Mum/2017 (Assessment Year: 2011-12) ACIT-3(1)(1) M/s. Bajaj Hindusthan Sugar Ltd. Room No. 607, 6th Floor, (Formerly Bajaj Hindusthan Sugar Aayakar Bhavan, Mumbai-400 020 & Industries Ltd.) Bajaj Bhavan, 2nd Floor, Vs. Jamnalal Bajaj Marg, 226, Nariman Point, Mumbai-400 021 PAN/GIR No. AAACB 4351 J (Revenue) : (Assessee) ITA No. 788/Mum/2016 (Assessment Year: 2010-11) Bajaj Hindusthan Sugar Ltd. ACIT-3(1) Bajaj Bhavan, 2nd Floor, 4th Floor, 628, Aaykar Bhavan, Jamnalal Bajaj Marg,…

BAJAJ HINDUSTAN SUGAR LTD,MUMBAI vs. ADDL CIT RG 3(1), MUMBAI

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

Bench: Shri Saktijit Dey, Vp & Shri Narendra Kumar Billaiya, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI NARENDRA KUMAR BILLAIYA, AM ITA No. 735/Mum/2017 (Assessment Year: 2011-12) ACIT-3(1)(1) M/s. Bajaj Hindusthan Sugar Ltd. Room No. 607, 6th Floor, (Formerly Bajaj Hindusthan Sugar Aayakar Bhavan, Mumbai-400 020 & Industries Ltd.) Bajaj Bhavan, 2nd Floor, Vs. Jamnalal Bajaj Marg, 226, Nariman Point, Mumbai-400 021 PAN/GIR No. AAACB 4351 J (Revenue) : (Assessee) ITA No. 788/Mum/2016 (Assessment Year: 2010-11) Bajaj Hindusthan Sugar Ltd. ACIT-3(1) Bajaj Bhavan, 2nd Floor, 4th Floor, 628, Aaykar Bhavan, Jamnalal Bajaj Marg,…

ACIT 3(1)(1), MUMBAI vs. BAJAJ HINDUSTAN SUGAR LTD, MUMBAI

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

Bench: Shri Saktijit Dey, Vp & Shri Narendra Kumar Billaiya, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI NARENDRA KUMAR BILLAIYA, AM ITA No. 735/Mum/2017 (Assessment Year: 2011-12) ACIT-3(1)(1) M/s. Bajaj Hindusthan Sugar Ltd. Room No. 607, 6th Floor, (Formerly Bajaj Hindusthan Sugar Aayakar Bhavan, Mumbai-400 020 & Industries Ltd.) Bajaj Bhavan, 2nd Floor, Vs. Jamnalal Bajaj Marg, 226, Nariman Point, Mumbai-400 021 PAN/GIR No. AAACB 4351 J (Revenue) : (Assessee) ITA No. 788/Mum/2016 (Assessment Year: 2010-11) Bajaj Hindusthan Sugar Ltd. ACIT-3(1) Bajaj Bhavan, 2nd Floor, 4th Floor, 628, Aaykar Bhavan, Jamnalal Bajaj Marg,…

BAJAJ HINDUSTAN SUGAR & INDUSTRIES LTD,MUMBAI vs. DCIT 3(1), MUMBAI

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

Bench: Shri Saktijit Dey, Vp & Shri Narendra Kumar Billaiya, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI NARENDRA KUMAR BILLAIYA, AM ITA No. 735/Mum/2017 (Assessment Year: 2011-12) ACIT-3(1)(1) M/s. Bajaj Hindusthan Sugar Ltd. Room No. 607, 6th Floor, (Formerly Bajaj Hindusthan Sugar Aayakar Bhavan, Mumbai-400 020 & Industries Ltd.) Bajaj Bhavan, 2nd Floor, Vs. Jamnalal Bajaj Marg, 226, Nariman Point, Mumbai-400 021 PAN/GIR No. AAACB 4351 J (Revenue) : (Assessee) ITA No. 788/Mum/2016 (Assessment Year: 2010-11) Bajaj Hindusthan Sugar Ltd. ACIT-3(1) Bajaj Bhavan, 2nd Floor, 4th Floor, 628, Aaykar Bhavan, Jamnalal Bajaj Marg,…

DCIT CIR 3(1), MUMBAI vs. BAJAJ HINDUSTAN LTD, MUMBAI

In the result, appeal of the assessee is allowed and appeal of the revenue is partly allowed for statistical purposes

Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhanassessment Year: 2009-10 Dcit, Circle-3(1), Mumbai M/S. Bajaj Hindustan Ltd.

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Assessment Year: 2009-10 DCIT, Circle-3(1), Mumbai M/s. Bajaj Hindustan Ltd. Bajaj Bhavan, 2nd Floor, Vs. Jamanalal Bajaj Marg, 226, Nariman Point, Mumbai – 400021. PAN: AAACB 4351 J (Appellant) (Respondent) Assessment Year: 2009-10 M/s. Bajaj Hindustan Ltd. ACIT, Range-3(1), Mumbai Bajaj Bhavan, 2nd Floor, Jamanalal Bajaj Marg, 226, vs Nariman Point, Mumbai – 400021. PAN: AAACB 4351 J (Appellant) (Respondent) Present for: Assessee by : Shri Kirit Kamdar Re…

BAJAJ HINDUSTAN LTD,MUMBAI vs. ADDL CIT RG 3(1), MUMBAI

In the result, appeal of the assessee is allowed and appeal of the revenue is partly allowed for statistical purposes

Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhanassessment Year: 2009-10 Dcit, Circle-3(1), Mumbai M/S. Bajaj Hindustan Ltd.

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Assessment Year: 2009-10 DCIT, Circle-3(1), Mumbai M/s. Bajaj Hindustan Ltd. Bajaj Bhavan, 2nd Floor, Vs. Jamanalal Bajaj Marg, 226, Nariman Point, Mumbai – 400021. PAN: AAACB 4351 J (Appellant) (Respondent) Assessment Year: 2009-10 M/s. Bajaj Hindustan Ltd. ACIT, Range-3(1), Mumbai Bajaj Bhavan, 2nd Floor, Jamanalal Bajaj Marg, 226, vs Nariman Point, Mumbai – 400021. PAN: AAACB 4351 J (Appellant) (Respondent) Present for: Assessee by : Shri Kirit Kamdar Re…

DCIT 3(1), MUMBAI vs. BAJAJ HINDUSTAN TD, MUMBAI

In the result, the appeal of the assessee in ITA No

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JM & MS PADMAVATHY S, AM I.T.A. No. 2059/Mum/2013 (Assessment Year: 2008-09) Bajaj Hindusthan Limited Dy. CIT-3(1) Bajaj Bhawan, 2nd Floor, Aayakar Bhavan, M.K. Road, Jamnalal Bajaj Marg, 226, Vs. New Marine Lines, Nariman Point, Mumbai-400021 Mumbai - 400020. PAN : AAACB4351J Appellant) : Respondent) I.T.A. No. 2218/Mum/2013 (Assessment Year: 2008-09) Dy. CIT-3(1) Bajaj Hindusthan Limited Room No. 607, 6th Floor, Bajaj Bhawan, 2nd Floor, Aayakar Bhavan, M.K. Road, Vs. Jamnalal Bajaj Marg, 226, Mumbai - 400020. Nariman Point,…

BAJAJ HINDUSTAN LTD,MUMBAI vs. DCIT 3(1), MUMBAI

In the result, the appeal of the assessee in ITA No

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JM & MS PADMAVATHY S, AM I.T.A. No. 2059/Mum/2013 (Assessment Year: 2008-09) Bajaj Hindusthan Limited Dy. CIT-3(1) Bajaj Bhawan, 2nd Floor, Aayakar Bhavan, M.K. Road, Jamnalal Bajaj Marg, 226, Vs. New Marine Lines, Nariman Point, Mumbai-400021 Mumbai - 400020. PAN : AAACB4351J Appellant) : Respondent) I.T.A. No. 2218/Mum/2013 (Assessment Year: 2008-09) Dy. CIT-3(1) Bajaj Hindusthan Limited Room No. 607, 6th Floor, Bajaj Bhawan, 2nd Floor, Aayakar Bhavan, M.K. Road, Vs. Jamnalal Bajaj Marg, 226, Mumbai - 400020. Nariman Point,…

ADDL CIT 3(1), MUMBAI vs. BAJAJ HINDUSTAN LTD, MUMBAI

In the result, the appeal of the revenue is dismissed and the appeal of the assesse is partly allowed

Bench: Shri Vikas Awasthy & Shri Amarjit Singhacit-3(1)(1) Vs. M/S Bajaj Hindustan Room No. 607, 6 Th Floor, Sugar Ltd. Aayakar Bhavan, ( Ea R L I E R K N O W N A S M / S B A J A J H I N D U S T A N L T D ) Bajaj Bhavan, 2 Nd Floor, M.K. Road, Jamanalal Bajaj, Marg- Mumbai – 400 020 226, Nariman Point Mumbai 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacb4351J Appellant .. Respondent M/S Bajaj Hindustan Vs. Acit-3(1)(1) Sugar Ltd. Room No. 607, 6 Th Floor, ( Ea R L I E R K N O W N A S M / S B A J A J H I N D U S T A N L T D ) Aayakar Bhavan, Bajaj Bhavan, 2 Nd Floor, M.K. Road, Jamanalal Bajaj, Marg- Mumbai – 400 020 226, Nariman Point Mumbai 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacb4351J Appellant .. Respondent

…P a g e | 1 ACIT-3(1)(1) M/s Bajaj Hindustan Sugar Ltd. ITA Nos.5208 & 5058/Mum/2012 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ACIT-3(1)(1) Vs. M/s Bajaj Hindustan Room No. 607, 6 th Floor, Sugar Ltd. Aayakar Bhavan, ( Ea r l i e r k n o w n a s M / s B a j a j H i n d u s t a n L t d ) Bajaj Bhavan, 2 nd Floor, M.K. Road, Jamanalal Bajaj, Marg- Mumbai – 400 020 226, Nariman Point Mumbai 400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACB4351J Appellant .. Respondent M/s Bajaj Hindustan Vs. ACIT-3(1)(1) Sugar Ltd.…

BAJAJ HINDUSTAN LTD,MUMBAI vs. ACIT 3(1), MUMBAI

In the result, the appeal of the revenue is dismissed and the appeal of the assesse is partly allowed

Bench: Shri Vikas Awasthy & Shri Amarjit Singhacit-3(1)(1) Vs. M/S Bajaj Hindustan Room No. 607, 6 Th Floor, Sugar Ltd. Aayakar Bhavan, ( Ea R L I E R K N O W N A S M / S B A J A J H I N D U S T A N L T D ) Bajaj Bhavan, 2 Nd Floor, M.K. Road, Jamanalal Bajaj, Marg- Mumbai – 400 020 226, Nariman Point Mumbai 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacb4351J Appellant .. Respondent M/S Bajaj Hindustan Vs. Acit-3(1)(1) Sugar Ltd. Room No. 607, 6 Th Floor, ( Ea R L I E R K N O W N A S M / S B A J A J H I N D U S T A N L T D ) Aayakar Bhavan, Bajaj Bhavan, 2 Nd Floor, M.K. Road, Jamanalal Bajaj, Marg- Mumbai – 400 020 226, Nariman Point Mumbai 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacb4351J Appellant .. Respondent

…P a g e | 1 ACIT-3(1)(1) M/s Bajaj Hindustan Sugar Ltd. ITA Nos.5208 & 5058/Mum/2012 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ACIT-3(1)(1) Vs. M/s Bajaj Hindustan Room No. 607, 6 th Floor, Sugar Ltd. Aayakar Bhavan, ( Ea r l i e r k n o w n a s M / s B a j a j H i n d u s t a n L t d ) Bajaj Bhavan, 2 nd Floor, M.K. Road, Jamanalal Bajaj, Marg- Mumbai – 400 020 226, Nariman Point Mumbai 400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACB4351J Appellant .. Respondent M/s Bajaj Hindustan Vs. ACIT-3(1)(1) Sugar Ltd.…

JOINT CIT (OSD) CENT CIR. 1(4), MUMBAI vs. GRASIM INDUSTRIES LTD., MUMBAI

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA No.2156/Mum/2016 (Assessment Year :1997-98) ITA No.2154/Mum/2016 (Assessment Year :1999-00) & JCIT(OSD)-Central Circle Vs. M/s. Grasim Industries 1(4), Mumbai Limited Room No.902, 9th Floor Corporate Finance Division Old CGO Building Aditya Birla Centre A Wing, 2nd Floor M.K.Road, Churchgate SK Ahire Marg, Worli Mumbai – 400 020 Mumbai – 30 PAN/GIR No. AAACG4464B (Appellant) .. (Respondent) Revenue by Shri J.D. Mistry,Senior Advocate and Shri Ronak Doshi Assessee by Shri…

PERSTORP CHEMICALS INDIA P.LTD,NAVI MUMBAI vs. ITO 10(2)(2), MUMBAI

Appeal is partly allowed

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “केकेकेके ” ” ” ” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “K”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"", लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं रिवश सूद एवं रिवश सूद रिवश सूद, "याियक रिवश सूद "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./I.T.A./4364/Mum/2012, िनधा"रण अपील िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2007-08 वष" आयकर आयकर अ…