ACIT v. KEC International Ltd.

ACIT-Circle-5(3)(2), Mumbai vs. M/S Great Eastern Shipping Co. Ltd., Mumbai

In the result, appeals of the assessee are allowed and appeals of the Revenue are dismissed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI S.RIFAUR RAHMAN (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER IT(TP)A No.1129/Mum/2016 (Assessment Year :2011-12) & The Great Eastern Vs. The Asst. Shipping Co. Ltd. Commissioner of Kalyaniwalla & Mistry Income Tax, Circle- 3rd Floor, Army & Navy 5(3)(2) Building, 148, M.G. Road, Mumbai Fort, Mumbai – 400 001 PAN/GIR No.AAACT1565C (Appellant) .. (Respondent) & The Asst. Vs. The Great Eastern Shipping Commissioner of Co. Ltd. Income Tax/ Kalyaniwalla & Mistry DCIT, Circle- 3rd Floor, Army & Navy 5(3)(2) Building, 148, M.G. Road, Fort,…

DCIT Cir 5(3)(2), Mumbai vs. The Great Eastern Shipping Co. Ltd, Mumbai

In the result, appeals of the assessee are allowed and appeals of the Revenue are dismissed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI S.RIFAUR RAHMAN (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER IT(TP)A No.1129/Mum/2016 (Assessment Year :2011-12) & The Great Eastern Vs. The Asst. Shipping Co. Ltd. Commissioner of Kalyaniwalla & Mistry Income Tax, Circle- 3rd Floor, Army & Navy 5(3)(2) Building, 148, M.G. Road, Mumbai Fort, Mumbai – 400 001 PAN/GIR No.AAACT1565C (Appellant) .. (Respondent) & The Asst. Vs. The Great Eastern Shipping Commissioner of Co. Ltd. Income Tax/ Kalyaniwalla & Mistry DCIT, Circle- 3rd Floor, Army & Navy 5(3)(2) Building, 148, M.G. Road, Fort,…

DCIT Cir 5(3)(2), Mumbai vs. The Great Eastern Shipping Co. Ltd, Mumbai

In the result, appeal of the assessee (ITA number 1597/M/2018) is allowed for statistical purposes

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhary , Jm & & The Great Eastern Shipping Co. The Dy. Commissioner Of Ltd. Income-Tax, Kalyaniwalla & Mistry Llp Range-5(3), Esplanade House, 2 Nd Floor, Vs. Room No.525B, 5 Th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Fort, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaact1565C The Dy. Commissioner Of Income- The Great Eastern Shipping Co. Tax, Ltd. Range-5(3), Kalyaniwalla & Mistry Llp Vs. Esplanade House, 2 Nd Floor, Room No.525B, 5Th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Mumbai-400 020 Fort, Mumbai-400 001 (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHOUDHARY , JM & & The Great Eastern Shipping Co. The Dy. Commissioner of Ltd. Income-tax, Kalyaniwalla & Mistry LLP Range-5(3), Esplanade House, 2 nd floor, Vs. Room No.525B, 5 th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Fort, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACT1565C The Dy. Commissioner of Income- The Great Eastern Shipping Co. tax, Ltd. Range-5(3), Kalyaniwalla & Mistry LLP Vs. Esplanade House, 2 nd floor, Room No.525B, 5th Floor, M.K. Marg, 29, Hazarimal Soma…

The Great Eastern Shipping Co. Ltd, Mumbai vs. Asst CIT Cir 5(3)(2), Mumbai

In the result, appeal of the assessee (ITA number 1597/M/2018) is allowed for statistical purposes

Bench: Shri Prashant Maharishi, Am & Shri Narfendrakumar Choudhary , Jm & & The Great Eastern Shipping Co. The Dy. Commissioner Of Ltd. Income-Tax, Kalyaniwalla & Mistry Llp Range-5(3), Esplanade House, 2 N D Floor, Vs. Room No.525B, 5Th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Fort, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaact1565C The Dy. Commissioner Of Income- The Great Eastern Shipping Co. Tax, Ltd. Range-5(3), Kalyaniwalla & Mistry Llp Vs. Esplanade House, 2 N D Floor, Room No.525B, 5Th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Mumbai-400 020 Fort, Mumbai-400 001 (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARFENDRAKUMAR CHOUDHARY , JM & & The Great Eastern Shipping Co. The Dy. Commissioner of Ltd. Income-tax, Kalyaniwalla & Mistry LLP Range-5(3), Esplanade House, 2 n d floor, Vs. Room No.525B, 5th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Fort, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACT1565C The Dy. Commissioner of Income- The Great Eastern Shipping Co. tax, Ltd. Range-5(3), Kalyaniwalla & Mistry LLP Vs. Esplanade House, 2 n d floor, Room No.525B, 5th Floor, M.K. Marg, 29, Hazarimal Som…

The Great Eastern Shipping Co. Ltd, Mumbai vs. Asst CIT Cir 5(3)(2), Mumbai

In the result, appeal of the assessee (ITA number 1597/M/2018) is allowed for statistical purposes

Bench: Shri Prashant Maharishi, Am & Shri Narfendrakumar Choudhary , Jm & & The Great Eastern Shipping Co. The Dy. Commissioner Of Ltd. Income-Tax, Kalyaniwalla & Mistry Llp Range-5(3), Esplanade House, 2 N D Floor, Vs. Room No.525B, 5Th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Fort, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaact1565C The Dy. Commissioner Of Income- The Great Eastern Shipping Co. Tax, Ltd. Range-5(3), Kalyaniwalla & Mistry Llp Vs. Esplanade House, 2 N D Floor, Room No.525B, 5Th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Mumbai-400 020 Fort, Mumbai-400 001 (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARFENDRAKUMAR CHOUDHARY , JM & & The Great Eastern Shipping Co. The Dy. Commissioner of Ltd. Income-tax, Kalyaniwalla & Mistry LLP Range-5(3), Esplanade House, 2 n d floor, Vs. Room No.525B, 5th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Fort, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACT1565C The Dy. Commissioner of Income- The Great Eastern Shipping Co. tax, Ltd. Range-5(3), Kalyaniwalla & Mistry LLP Vs. Esplanade House, 2 n d floor, Room No.525B, 5th Floor, M.K. Marg, 29, Hazarimal Som…

DCIT 5(3)(2), Mumbai vs. The Great Eastern Shipping Co.Ltd, Mumbai

In the result, appeal filed by the learned assessing officer is dismissed

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm The Great Eastern Shipping Co. The Dy. Commissioner Of Ltd. Income-Tax, Kalyaniwalla & Mistry Llp Range-5(3), Esplanade House, 2 Nd Floor, Vs. Room No.525B, 5Th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Fort, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaact1565C The Dy. Commissioner Of The Great Eastern Shipping Income-Tax, Co. Ltd. Range-5(3), Kalyaniwalla & Mistry Llp Vs. Esplanade House, 2 Nd Floor, Room No.525B, 5Th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Mumbai-400 020 Fort, Mumbai-400 001 (Appellant) (Respondent)

…ITA Nos. 3272/Mum/2015 & 1656/Mum/2014 The Great Eastern Shipping Co. Ltd.; A.Y. 09-10 IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM The Great Eastern Shipping Co. The Dy. Commissioner of Ltd. Income-tax, Kalyaniwalla & Mistry LLP Range-5(3), Esplanade House, 2 nd floor, Vs. Room No.525B, 5th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Fort, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACT1565C The Dy. Commissioner of The Great Eastern Shipping Income-tax, Co. Ltd. Range-5(3), Kalyaniwalla & Mistry LLP Vs. Esplanade H…

The Great Eastern Shipping Co. Ltd, Mumbai vs. DCIT Cir 5(3)(2), Mumbai

In the result, appeal of the assessee (ITA number 1597/M/2018) is allowed for statistical purposes

Bench: Shri Prashant Maharishi, Am & Shri Narfendrakumar Choudhary , Jm & & The Great Eastern Shipping Co. The Dy. Commissioner Of Ltd. Income-Tax, Kalyaniwalla & Mistry Llp Range-5(3), Esplanade House, 2 N D Floor, Vs. Room No.525B, 5Th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Fort, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaact1565C The Dy. Commissioner Of Income- The Great Eastern Shipping Co. Tax, Ltd. Range-5(3), Kalyaniwalla & Mistry Llp Vs. Esplanade House, 2 N D Floor, Room No.525B, 5Th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Mumbai-400 020 Fort, Mumbai-400 001 (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARFENDRAKUMAR CHOUDHARY , JM & & The Great Eastern Shipping Co. The Dy. Commissioner of Ltd. Income-tax, Kalyaniwalla & Mistry LLP Range-5(3), Esplanade House, 2 n d floor, Vs. Room No.525B, 5th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Fort, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACT1565C The Dy. Commissioner of Income- The Great Eastern Shipping Co. tax, Ltd. Range-5(3), Kalyaniwalla & Mistry LLP Vs. Esplanade House, 2 n d floor, Room No.525B, 5th Floor, M.K. Marg, 29, Hazarimal Som…

The Great Eastern Shipping Co. Ltd, Mumbai vs. DCIT RG 5(3), Mumbai

In the result, appeal filed by the learned assessing officer is dismissed

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm The Great Eastern Shipping Co. The Dy. Commissioner Of Ltd. Income-Tax, Kalyaniwalla & Mistry Llp Range-5(3), Esplanade House, 2 Nd Floor, Vs. Room No.525B, 5Th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Fort, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaact1565C The Dy. Commissioner Of The Great Eastern Shipping Income-Tax, Co. Ltd. Range-5(3), Kalyaniwalla & Mistry Llp Vs. Esplanade House, 2 Nd Floor, Room No.525B, 5Th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Mumbai-400 020 Fort, Mumbai-400 001 (Appellant) (Respondent)

…ITA Nos. 3272/Mum/2015 & 1656/Mum/2014 The Great Eastern Shipping Co. Ltd.; A.Y. 09-10 IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM The Great Eastern Shipping Co. The Dy. Commissioner of Ltd. Income-tax, Kalyaniwalla & Mistry LLP Range-5(3), Esplanade House, 2 nd floor, Vs. Room No.525B, 5th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Fort, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACT1565C The Dy. Commissioner of The Great Eastern Shipping Income-tax, Co. Ltd. Range-5(3), Kalyaniwalla & Mistry LLP Vs. Esplanade H…

The Great Eastern Shipping Co., Mumbai vs. Addl.C.I.T. RG.5(3), Mumbai

In the result, appeal by assessee is partly allowed in the terms aforesaid

…आयकरअपील"यअ"धकरण मुंबईपीठ“के” "ी"वकासअव"थी, "या"यकसद"यएवं "ीएमबालगणेश, लेखाकारसद"यकेसम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER आअसं. 197/मुं/2013 ("न.व. 2008-09) The Great Eastern Shipping Co. Kalyaniwalla & Mistry, 3rd Floor, Army & Navy Building, 148, M.G.Road, Fort, Mumbai 400 001. PAN: AAACT-1565-C ...... अपीलाथ"/Appellant बनाम Vs. The Additional Commissioner of Income-tax, Range – 10(2), Room No.525B, 5th Floor, Aaykar Bhavan, M.K.Road, , Mumbai – 400 020. .... ""तवाद"/Respondent अपीलाथ" "वारा/Appellant…