How many judgments cite ACIT v. Vireet Investment Pvt. Ltd.?

789 judgments on BharatTax cite ACIT v. Vireet Investment Pvt. Ltd. (82 Taxmann.com 415), spanning 2017 to 2026.

Which sections of the Income Tax Act does ACIT v. Vireet Investment Pvt. Ltd. come up under?

It is most often cited in judgments turning on Section 14A, Section 115JB, Section 143(3), Section 8D, Section 250, Section 37(1).

ACIT v. Vireet Investment Pvt. Ltd.

82 Taxmann.com 415High Court2017#65 most cited

What is ACIT v. Vireet Investment Pvt. Ltd. authority for?

Disallowance computed under Section 14A, read with Rule 8D, cannot be added to book profits under Section 115JB for Minimum Alternate Tax (MAT) purposes. Additionally, for Section 14A disallowance, only investments that yielded exempt income during the year are considered for calculating their average value.

789

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2017 to 2026.

Also referred to as

ACIT v. Vireet Investment Pvt. Ltd. · Section 14A · Section 115JB · Rule 8D · disallowance for exempt income · book profits · Minimum Alternate Tax · MAT · average value of investments · investments yielding exempt income · special bench · Delhi Tribunal

Also reported as

165 ITR 27154 DTR 241165 ITD 26

Sections most often in play

Section 14A Section 115JB Section 143(3)Section 8D Section 250 Section 37(1)Section 154 Section 10(34)

Issues it is cited on

section 115jb(2)disallowance of interest expenditure book profits section 14a(2)disallowance under section 14a section 115j disallowance u/s 14a section 115jb section 14a section 92b transfer pricing adjustment arm's length price

Judgments citing ACIT v. Vireet Investment Pvt. Ltd.

Ecgc Limited, Ecgc Bhawan vs. ACIT, New Marine Lines Mumbai

ITA 3551/MUM/2023[2016-17]Status: DisposedITAT Mumbai27 Feb 2024AY 2016-17

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Shri Vijay Mehta, A.R. a/wFor Respondent: Shri Biswanath Das, D.R

Section 10(38)Section 14ASection 234Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA No.3551/M/2023 Assessment Year: 2016-17 ITA No.3542/M/2023 Assessment Year: 2020-21 ITA No.3543/M/2023 Assessment Year: 2018-19 ITA No.3544/M/2023 Assessment Year: 2017-18 M/s. ECGC Limited, CTS No.393, 393/1 to 45, MV Road, Andheri East, Maharashtra- 400 069 PAN: AAACE0296K (Appellant) ACIT, New Marine Lines, Aayakar Bhavan, Vs. Maharishi Karve Road, New Marine Lines, Mumbai - 400020 (Respondent) ITA No.3813/M/2023 Assessment Year: 2016-17 & ITA No.3812/M…

Torrent Pharmaceuticals Ltd., Ahmedabad vs. ACIT, Circle-4(1)(2), Ahmedabad

In the result appeal of the Revenue is hereby partly allowed

ITA 1172/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad26 Feb 2024AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Vartik Choksi, With Shri DhrunalBhatt, ARsFor Respondent: Shri Ritesh Parmar, CIT-DR

Section 143(3)Section 14ASection 35Section 43BSection 80

…nd are elaborated in preceding paragraph hence which are not in dispute. Therefore, we are not inclined to repeat the same. At the outset, we note that the Special Bench of Hon’ble Delhi Tribunal in the case of ACIT vs. Vireet Investment Pvt. Ltd. reported in 82 Taxmann.com 415 has held that the disallowance made u/s 14A r.w.r. 8D cannot be the subject matter of disallowance while determining the net profit u/s 115JB of the Act. The relevant portion of the said order is reproduced below: “In view of above discussion, the computation under clause (f) of Explanation 1 to section 115JB(2), is to be made without reso…

Il & Fs Financial Services Limited, Mumbai vs. DCIT-Circle-14(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3421/MUM/2023[2012-13]Status: DisposedITAT Mumbai26 Feb 2024AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI AMARJIT SINGH (Accountant Member)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C ‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER IL & FS Financial Vs. The DCIT, Circle- Services, Plot No. C-22, 14(1)(1), Room No. 432, G-Block The IL & FS Aayakar Bhavan, Financial Centre, Maharishi Karve Road, Bandra Kurla Complex, Mumbai- 400020 Bandra East, Mumbai- 400051 PAN/GIR No.AAACI4805L (Appellant) .. (Respondent) Shri. Bhupal Rapelli Assessee by Revenue by Shri. H.M. Bhatt (Sr. D.R.) Date of Hearing 07/02/2024 Date of Pronouncement 26/02/2024 आदेश आदेश / O R D E R आदेश आदेश PER AMIT SHUKLA (J.M): The aforesa…

Zydus Lifesciences Limited (Formerly Known As Cadila Healthcare Ltd.), Ahmedabad vs. DCIT, Circle-1(1)(2), Ahmedabad

In the result, the appeal of the assessee is partly allowed in above terms

ITA 1884/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad23 Feb 2024AY 2015-16

Bench: Smt.Annapurna Gupta & Ms. Suchitra Raghunath Kambleassessment Year : 2015-16 Zydus Lifesciences Ltd. (Formerly Vs. The Dcit, Cir.1(1)(2) Known As Cadila Healthcare Ltd., Ahmedabad. 4Th Floor, D-Wing, Zydus Corporate Park, Scheme No.63, Survey No.536, Khoraj (Gandhinagar), Nr.Vaishnodvi Circle, Sg Highway, Ahmedabad Pan : Aaacc 6253 G (Applicant) (Responent) Assessee By : Shri Jigar Patel, Ar Revenue By : Shri Sudhendu Das, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 29/11/2023 घोषणा क" तारीख /Date Of Pronouncement: 23/02/2024 आदेश/O R D E R आदेश आदेश आदेश Per Annapurna Gupta

For Appellant: Shri Jigar Patel, ARFor Respondent: Shri Sudhendu Das, CIT-DR

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

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER Assessment Year : 2015-16 Zydus Lifesciences Ltd. (Formerly Vs. The DCIT, Cir.1(1)(2) known as Cadila Healthcare Ltd., Ahmedabad. 4th Floor, D-Wing, Zydus Corporate Park, Scheme No.63, Survey No.536, Khoraj (Gandhinagar), Nr.Vaishnodvi Circle, SG Highway, Ahmedabad PAN : AAA…

Modi Rubber Ltd., New Delhi vs. ACIT, Circle- 17(1), New Delhi

In the result, Ground no.2 is partly allowed

ITA 6866/DEL/2018[2012-13]Status: DisposedITAT Delhi08 Feb 2024AY 2012-13

Bench: Shri Saktijit Dey- & Shri Pradip Kumar Kedia-

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Smita Singh, Sr.DR

Section 10(34)Section 139(1)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” DELHI BEFORE SHRI SAKTIJIT DEY-VICE PRESIDENT & SHRI PRADIP KUMAR KEDIA-ACCOUNTANT MEMBER I.T.A. No.6866/DEL/2018 Assessment Year 2012-13 Modi Rubber Ltd. Dy. Commissioner of Income-Tax 4/7-C, DDA Shopping Centre, New Vs. Circle-17(1) Friends Colony New Delhi. New Delhi. TAN/PAN: AAACM2062R (Appellant) (Respondent) Appellant by: Shri Rohit Jain, Adv. Shri Hardeep Singh Chawla, Adv. Ms. Tejasvi Jain, CA Shri Kamal Gupta, AR Respondent by: Ms. Smita Singh, Sr.DR Date of hearing: 09 01 2024 Date of pronouncement: 08 02 2024 O R D E R PER PRADIP KUMAR KEDIA-A.…

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

ITA 2426/MUM/2019[2015-16]Status: DisposedITAT Mumbai31 Jan 2024AY 2015-16

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

Section 143(3)Section 14ASection 43B

…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,…

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

ITA 1795/MUM/2019[2015-16]Status: DisposedITAT Mumbai31 Jan 2024AY 2015-16

Section 143(3)Section 14ASection 43B

…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) ITA No.1795/Mum/2019 (Assessment Year :2015-16) & ITA No.1596/Mum/2018 (Assessment Year :2013-14) The Great Eastern Shipping Co. Ltd. Vs. The Commissioner of Kalyaniwalla & Mistry Income Tax, Circle- 5(3)(2) Mumbai 3rd Floor, Army & Navy Building, 148, M.G. Road, Fort, Mumbai – 400 001 PAN/GIR No.AAACT1565C (Appellant) (Respondent) ITA No.2426/Mum/2019 (Assessment Year :2015-16) & ITA No.2076/Mum/2018 (Assessment Year :2013-1…

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

ITA 2076/MUM/2018[2013-14]Status: DisposedITAT Mumbai31 Jan 2024AY 2013-14

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

Section 143(3)Section 14ASection 43B

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

ITA 1596/MUM/2018[2013-14]Status: DisposedITAT Mumbai31 Jan 2024AY 2013-14

Section 143(3)Section 14ASection 43B

…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) ITA No.1795/Mum/2019 (Assessment Year :2015-16) & ITA No.1596/Mum/2018 (Assessment Year :2013-14) The Great Eastern Shipping Co. Ltd. Kalyaniwalla & Mistry 3rd Floor, Army & Navy Building, 148, M.G. Road, Fort, Mumbai – 400 001 PAN/GIR No.AAACT1565C (Appellant) Vs. The Commissioner of Income Tax, Circle- 5(3)(2) Mumbai (Respondent) ITA No.2426/Mum/2019 (Assessment Year :2015-16) & ITA No.2076/Mum/2018 (Assessment Year :2013-1…

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

ITA 1129/MUM/2016[2011-12]Status: DisposedITAT Mumbai31 Jan 2024AY 2011-12

Section 143(3)Section 14ASection 43B

…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) ITA No.1795/Mum/2019 (Assessment Year :2015-16) & ITA No.1596/Mum/2018 (Assessment Year :2013-14) The Great Eastern Shipping Co. Ltd. Kalyaniwalla & Mistry 3rd Floor, Army & Navy Building, 148, M.G. Road, Fort, Mumbai – 400 001 PAN/GIR No.AAACT1565C (Appellant) Vs. The Commissioner of Income Tax, Circle- 5(3)(2) Mumbai (Respondent) ITA No.2426/Mum/2019 (Assessment Year :2015-16) & ITA No.2076/Mum/2018 (Assessment Year :2013-1…

DCIT-15(3)(1), Mumbai vs. Reliance Power Ltd, Mumbai

In the result we do not find any merit in the appeal of the learned assessing officer

ITA 3424/MUM/2023[2015-16]Status: DisposedITAT Mumbai22 Jan 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Mr. Jitendra Sanghavi C AFor Respondent: Ms Sanyogita Nagpal CIT DR

Section 115Section 115JSection 14Section 143Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 3043/Mum/2023&ITA No 3424/M/2023 [A Y: 2015-16] & ITA no 3044/Mum/2023& ITA No 3423/Mum/2023 [ AY 2018-19] The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani knowledge city, Room number 483, fourth Vs. Koparkhairane, floor, Aaykar Bhavan, Mumbai Navi Mumbai 7 400020 (Appellant) (Respondent) PAN No. AAACR2365L The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani…

DCIT-15(3)(1), Mumbai vs. Reliance Power Ltd, Navi Mumbai

In the result we do not find any merit in the appeal of the learned assessing officer

ITA 3423/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 Jan 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Mr. Jitendra Sanghavi C AFor Respondent: Ms Sanyogita Nagpal CIT DR

Section 115Section 115JSection 14Section 143Section 14A

Reliance Power Limited, Mumbai Suburban vs. Deputy Commissioner of Income Tax Circle 15(3)(1), Mumbai

In the result we do not find any merit in the appeal of the learned assessing officer

ITA 3044/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 Jan 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Mr. Jitendra Sanghavi C AFor Respondent: Ms Sanyogita Nagpal CIT DR

Section 115Section 115JSection 14Section 143Section 14A

Reliance Power Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle, 15(3)(1), Mumbai

In the result we do not find any merit in the appeal of the learned assessing officer

ITA 3043/MUM/2023[2015-16]Status: DisposedITAT Mumbai22 Jan 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Mr. Jitendra Sanghavi C AFor Respondent: Ms Sanyogita Nagpal CIT DR

Section 115Section 115JSection 14Section 143Section 14A

Hindustan Petroleum Corp Ltd, Mumbai vs. DCIT 1(1)(2), Mumbai

ITA 3195/MUM/2019[2014-15]Status: DisposedITAT Mumbai16 Jan 2024AY 2014-15

Bench: us. 2.

For Appellant: Shri P.J. PardiwalaFor Respondent: Shri Biswanath Das

Section 143(3)Section 14ASection 14A(2)Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 3195/MUM/2019 ITA No. 3196/MUM/2019 (Assessment Year: 2014-15) (Assessment Year: 2015-16) (Assessment Year 2016-17 Hindustan Petroleum Corporation Limited, 17, Petroleum House, Jamshedji Tata Road, Mumbai - 400020 [PAN: AAACH1118B] …………… Appellant Deputy Commissioner of Income Tax, Vs Circle 1(1)(2), Mumbai, Aayakar Bhavan, Maharishi Karve Road, Mumbai – 400020 ……………. Respondent & ITA No. 4579/MUM/2019 (Assessment Year: 2014-15) (Assessment Year: 2014-15) ITA No. 806/MUM/2020…

ACIT - 14(1)(2), Mumbai vs. Godrej Properties Limited, Mumbai

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

ITA 3002/MUM/2023[2015-16]Status: DisposedITAT Mumbai15 Jan 2024AY 2015-16

Bench: Shri Amarjit Singh & Shri Rahul Chaudharygodrej Properties Ltd. Vs. The Dcit, Circle 14(1)(2) M/S Kalyaniwalla & Room No. 455, 4 Th Floor, Mistry Llp, Esplanade Aayakar Bhavan, House, 2Nd Floor, 29, M.K. Road, Hazarimal Somani Marg, Mumbai – 400 020 For, Mumbai – 400001 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacg3995M Appellant .. Respondent Acit-14(1)(2) Vs. Godrej Properties Ltd, Room No. 455, 4 Th Floor, 5Th Floor, Godrej One, Aayakar Bhavan, M.K. Pirojshanagar, Estern Road, Mumbai – 400020 Express Highway, Vikroli (E) Mumbai – 400079 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacg3995M Appellant .. Respondent Appellant By : Yasmin Dastur Respondent By : Kishore Dhule Date Of Hearing 28.12.2023 Date Of Pronouncement 15.01.2024

For Appellant: Yasmin DasturFor Respondent: Kishore Dhule

Section 115JSection 143(2)Section 143(3)Section 14A

…P a g e | 1 ITA No.2994 & 3002/Mum/2023 Godrej Properties Ltd Vs. The DCIT, Circle 14(1)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Godrej Properties Ltd. Vs. The DCIT, Circle 14(1)(2) M/s Kalyaniwalla & Room No. 455, 4 th Floor, Mistry LLP, Esplanade Aayakar Bhavan, House, 2nd Floor, 29, M.K. Road, Hazarimal Somani Marg, Mumbai – 400 020 For, Mumbai – 400001 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACG3995M Appellant .. Respondent ACIT-14(1)(2) Vs. Godrej Properties Ltd, Room No. 455, 4 th Floor, 5th Floor, Go…

Strides Shasun Ltd, Navi Mumbai vs. DCIT Cir 15(3)(2), Mumbai

In the result, appeal of assessee is partly allowed

ITA 932/MUM/2017[2012-13]Status: DisposedITAT Mumbai15 Jan 2024AY 2012-13

Bench: Shri Vikas Awasthy& Shri Amarjit Singhआअसं.932 /मुं/2017 (िन.व. 2012-13) Strides Pharma Science Limited [Formerly Known As Strides Arcolab Limited/ Strides Shasun Limited] 201, Devavrata, Sector -17, Vashi, Navi Mumbai – 400 703 Pan: Aadcs-8104-P ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner Of Income Tax Circle – 15(3)(2), Mumbai Room No.451, 4Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Nitesh Joshi, Advocate With Shri Ninand Patade "ितवादी "ारा/Respondent By : Shri Anoop Hiwase सुनवाई क" ितिथ/ Date Of Hearing : 26/10/2023 घोषणा क" ितिथ/ Date Of Pronouncement : 15 /01/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Final Assessment Order Dated 23/01/2017 Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 [In Short ‘The Act’], For The Assessment Year 2012-13. 2. The Assessee In Appeal Has Raised As Many As 12 Grounds. Shri Nitesh Joshi, Advocate Appearing On Behalf Of The Assessee Submitted At The Outset

For Appellant: Shri Nitesh Joshi, Advocate with Shri Ninand PatadeFor Respondent: Shri Anoop Hiwase

Section 143(3)

…आयकर अपीलीय अिधकरण मुंबई पीठ “एच ”,मुंबई "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ H ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.932 /मुं/2017 (िन.व. 2012-13) Strides Pharma Science Limited [Formerly known as Strides Arcolab Limited/ Strides Shasun Limited] 201, Devavrata, Sector -17, Vashi, Navi Mumbai – 400 703 PAN: AADCS-8104-P ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner of Income Tax Circle – 15(3)(2), Mumbai Room No.451, 4th Floor, Aaykar Bhavan, M.K.Road, Mumba…

Strides Shasun Ltd, Navi Mumbai vs. DCIT Cir 15(3)(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 7400/MUM/2017[2013-14]Status: DisposedITAT Mumbai15 Jan 2024AY 2013-14

Bench: Shri Vikas Awasthy& Shri Amarjit Singhआअसं.7400 /मुं/2017 (िन.व. 2013-14) Strides Pharma Science Limited [Formerly Known As Strides Arcolab Limited/ Strides Shasun Limited] 201, Devavrata, Sector -17, Vashi, Navi Mumbai – 400 703 Pan: Aadcs-8104-P ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner Of Income Tax Circle – 15(3)(2), Mumbai Room No.451, 4Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Nitesh Joshi, Advocate With Shri Ninand Patade "ितवादी "ारा/Respondent By : Shri Anoop Hiwase & Dr. Samuel Pitta सुनवाई क" ितिथ/ Date Of Hearing : 30/10/2023 घोषणा क" ितिथ/ Date Of Pronouncement : 15/01/2024 /01/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Final Assessment Order Dated 30/10/2017 Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 [In Short ‘The Act’], For The Assessment Year 2013-14. 2 2. The Assessee In Appeal Has Raised Ten Grounds Of Appeal. The Assessee Has Also Raised Additional Grounds Of Appeal Vide Application Dated 26/10/2023. 3. The Ground No.1 Of Appeal Is General In Nature, Hence, Require No Separate Adjudication.

For Appellant: Shri Nitesh Joshi, Advocate with Shri Ninand PatadeFor Respondent: Shri Anoop Hiwase &

Section 143(3)Section 36(1)(va)

…आयकर अपीलीय अिधकरण मुंबई पीठ “एच ”,मुंबई "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ H ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.7400 /मुं/2017 (िन.व. 2013-14) Strides Pharma Science Limited [Formerly known as Strides Arcolab Limited/ Strides Shasun Limited] 201, Devavrata, Sector -17, Vashi, Navi Mumbai – 400 703 PAN: AADCS-8104-P ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner of Income Tax Circle – 15(3)(2), Mumbai Room No.451, 4th Floor, Aaykar Bhavan, M.K.Road, Mumb…

Atul Projects India Private Limited, Andheri(E), Mumbai vs. DCIT -9(1)(2), (Now Jurisdiction With Dc CC (2) (4), Mumbai

In the result, the ground no

ITA 3295/MUM/2023[2013-14]Status: DisposedITAT Mumbai05 Jan 2024AY 2013-14

Bench: Shri Aby T Varkey & Shri Amarjit Singhm/S Atul Projects India Vs. Dcit-9(1)(2) Private Limited, 5Th Floor, (Now Jurisdiction With Dc Cc(2)(4)) Room No. 802, 8 Th Floor, Trade Avenue Andheri Pratishtha Bhavan, Old East, Suren Road Chakala Cgo, Annexe, M.K. Road Mumbai – 400 093 Mumbai - 400020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aagca5921P Appellant .. Respondent Appellant By : Mahaveer Jain Respondent By : Harmesh Lal Date Of Hearing 01.01.2024 Date Of Pronouncement 05.01.2024

For Appellant: Mahaveer JainFor Respondent: Harmesh Lal

Section 115JSection 143(2)Section 143(3)Section 14ASection 80I

…P a g e | 1 M/s Atul Projects India Pvt. Ltd. Vs. DCIT-9(1)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/s Atul Projects India Vs. DCIT-9(1)(2) Private Limited, 5th Floor, (Now Jurisdiction with DC CC(2)(4)) Room No. 802, 8 th Floor, Trade Avenue Andheri Pratishtha Bhavan, Old East, Suren Road Chakala CGO, Annexe, M.K. Road Mumbai – 400 093 Mumbai - 400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:AAGCA5921P Appellant .. Respondent Appellant by : Mahaveer Jain Respondent by : Harmesh Lal Date of Hearing 01.01.2024 Da…

M/S. Deccan Mining Syndicate Pvt. Ltd., Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-2(1)(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 774/BANG/2023[2017-18]Status: DisposedITAT Bangalore07 Dec 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2017-18

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri Nischal B., D.R

Section 14ASection 234ASection 250

…ITA No.774/Bang/2023 M/s. Deccan Mining Syndicate Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2017-18 M/s. Deccan Mining Syndicate Pvt. Ltd. S-7, 2nd Floor, Esteem Arcade DCIT Race Course Road Vs. Circle-2(1)(1) Bengaluru 560 001 Bangalore PAN NO : AAACD7081R APPELLANT RESPONDENT Appellant by : Smt. Suman Lunkar, A.R. Respondent by : Shri Nischal B., D.R. Date of Hearing : 07.12.2023 Date of Pronouncement : 07.12.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER:…