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 14ASection 115JBSection 143(3)Section 8DSection 250Section 37(1)Section 154Section 10(34)

Issues it is cited on

section 115jb(2)disallowance of interest expenditurebook profitssection 14a(2)disallowance under section 14asection 115jdisallowance u/s 14asection 115jbsection 14asection 92btransfer pricing adjustmentarm's length price

Judgments citing ACIT v. Vireet Investment Pvt. Ltd.

M/S Praxair India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-2, Bangalore

In the result, both the appeals of the assessee in IT(TP)A No

ITA 3336/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Nov 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Suryanarayana, Senior A.RFor Respondent: Shri K. Sankar Ganesh, D.R
Section 143Section 143(3)Section 92C

…IT(TP)A No.3336/Bang/2018 & IT(TP)A No.199/Bang/2021 M/s. Praxier India Pvt. Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.3336/Bang/2018 Assessment Year: 2014-15 M/s. Praxier India Pvt. Ltd. Mercury 2B Block 6th Floor, Prestige Technology Park Outer Ring Road, Marathahalli Vs. ACIT Ci rcle-2 Bengaluru 566 103 Bengaluru PAN NO : AAACP9993J APPELLANT RESPONDENT IT(TP)A No.199/Bang/2021 Assessment Year: 2015-16 M/s. Praxier India Pvt. Ltd. Mercury 2B Block 6th Floor, Prestige Tech…

Praxair India Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, the appeal filed by the assessee stands allowed as indicated hereinabove

ITA 200/BANG/2021[2016-17]Status: DisposedITAT Bangalore14 Nov 2022AY 2016-17
For Respondent: Shri T. Suryanarayana
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No. 200/Bang/2021 Assessment Year : 2016-17 M/s. Praxair India Pvt. Ltd., Mercury 2B Block, 6th The Deputy Floor, Commissioner of Prestige Technology Park, Income Tax, Outer Ring Road, Circle – 3(1)(1), Marathahalli, Vs. Bengaluru. Bangalore – 560 103. PAN: AAACP9993J APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Senior Advocate : Shri Binod Kumar Singh, Revenue by CIT DR Date of Hearing : 24-08-2022 Date of Pronouncement : 14-11-2022 ORDER PER BEEN…

M/S. Benzo Chem Industries Pvt.Ltd, Mumbai vs. PCIT/NFAC, Mumbai

In the result, the appeal of the assessee is allowed

ITA 587/MUM/2022[2017-18]Status: DisposedITAT Mumbai10 Nov 2022AY 2017-18

Bench: Shri Pramod Kumar, Vp & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.587/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2017-18) Benzo Chem Industries Pvt. बिधम/ Pcit/Nfac Ltd. Pcit Circle-6/Ao-Nfac Vs. 26-28A, Cawasji Patel Maharashtra/New Delhi Street, Fort-400001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacb3369G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Mahesh Saboo Revenue By: Ms. Samruddhi Hande (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 14/10/2022 घोषणा की तारीख /Date Of Pronouncement: 10/11/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Principal Commissioner Of Income Tax-06, Mumbai Dated 22.03.2022 For Assessment Year 2017-18 Passed Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

For Appellant: Shri Mahesh SabooFor Respondent: Ms. Samruddhi Hande (Sr. DR)
Section 142(1)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VP AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.587/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2017-18) Benzo Chem Industries Pvt. बिधम/ PCIT/NFAC Ltd. PCIT Circle-6/AO-NFAC Vs. 26-28A, Cawasji Patel Maharashtra/New Delhi Street, Fort-400001. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAACB3369G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Mahesh Saboo Revenue by: Ms. Samruddhi Hande (Sr. DR) सुनवाई की तारीख / Date of Hearing: 14/10/2022 घोषणा की तारीख /Date of Pronouncement: 10/11/2022 आदेश / O R D E…

Jayesh Vinodkumar Tanna, Mumbai vs. ACIT -CC-5(4), Mumbai

In the result, appeal filed by the assessee is partly allowed for statistical purpose

ITA 2197/MUM/2021[2012-13]Status: DisposedITAT Mumbai07 Nov 2022AY 2012-13

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 2195, 2196 & 2197/MUM/2021 (A.Ys: 2014-15, 2013-14 & 2012-13) Shri Jayesh Vinodkumar Tanna v. DCIT – Central Circle – 5(4) 701 Ram Kripa, Devji Bhimji Lane Mumbai - 400021 Mathuradas Road, Kandivali (W) Mumbai - 400067 PAN: AAAPT8415A (Appellant) (Respondent) Assessee Represented by : Shri Jayant Bhatt Department Represented by : Shri Vranda U. Matkarni Date of Hearing : 25.08.2022 Date of Pronouncement : 07.11.2022 O R D E R PER S. RIFAUR…

Jayesh Vinodkumar Tanna, Mumbai vs. ACIT -CC-5(4), Mumbai

In the result, appeal filed by the assessee is partly allowed for statistical purpose

ITA 2196/MUM/2021[2013-14]Status: DisposedITAT Mumbai07 Nov 2022AY 2013-14

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 2195, 2196 & 2197/MUM/2021 (A.Ys: 2014-15, 2013-14 & 2012-13) Shri Jayesh Vinodkumar Tanna v. DCIT – Central Circle – 5(4) 701 Ram Kripa, Devji Bhimji Lane Mumbai - 400021 Mathuradas Road, Kandivali (W) Mumbai - 400067 PAN: AAAPT8415A (Appellant) (Respondent) Assessee Represented by : Shri Jayant Bhatt Department Represented by : Shri Vranda U. Matkarni Date of Hearing : 25.08.2022 Date of Pronouncement : 07.11.2022 O R D E R PER S. RIFAUR…

Jayesh Vinodkumar Tanna, Mumbai vs. DCIT -CC-5(4), Mumbai

In the result, appeal filed by the assessee is partly allowed for statistical purpose

ITA 2195/MUM/2021[2014-15]Status: DisposedITAT Mumbai07 Nov 2022AY 2014-15

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 2195, 2196 & 2197/MUM/2021 (A.Ys: 2014-15, 2013-14 & 2012-13) Shri Jayesh Vinodkumar Tanna v. DCIT – Central Circle – 5(4) 701 Ram Kripa, Devji Bhimji Lane Mumbai - 400021 Mathuradas Road, Kandivali (W) Mumbai - 400067 PAN: AAAPT8415A (Appellant) (Respondent) Assessee Represented by : Shri Jayant Bhatt Department Represented by : Shri Vranda U. Matkarni Date of Hearing : 25.08.2022 Date of Pronouncement : 07.11.2022 O R D E R PER S. RIFAUR…

DCIT-Ltu - 2, Mumbai vs. Ambuja Cements Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 2958/MUM/2019[2010-11]Status: DisposedITAT Mumbai07 Nov 2022AY 2010-11
Section 143(3)Section 14A

…ITA Nos. 1889 and 1241/Mum/2018, 2384, 2958, 3475 and 3843/Mum/2019 Assessment years: 2010-11, 2011-12 and 2012-13 Page 1 of 99 THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] ITA No.2384 and 3475/Mum/2019 and 1241/Mum/2018 Assessment years: 2010-11, 2011-12 and 2012-13 Ambuja Cement Limited .…………………………Appellant (formerly known as Gujarat Ambuja Cements Ltd.) Elegant Business Park, MIDC Cross Road B, Andheri (E) Mumbai 400 059 [PAN: AAACG0569P] Vs. Additional Commissioner of Income Tax Large Tax Payer Unit, Mumbai ……………...………

DCIT (Ltu) 1, Mumbai vs. Ambuja Cements Ltd, Mumbai

In the result, the appeal of the revenue is thus dismissed

ITA 3307/MUM/2015[2008-09]Status: DisposedITAT Mumbai07 Nov 2022AY 2008-09
Section 115JSection 14Section 143(3)Section 14A

…ITA Nos.2968/Mum/2015 & 1665/Mum/2019 ITA Nos. 3307/Mum/2015 & 2428/Mum/2019 Assessment years: 2008-09 and 2009-10 Page 1 of 51 THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] ITA Nos.2968/Mum/2015 and 1665/Mum/2019 Assessment years: 2008-09 and 2009-10 Ambuja Cement Limited .…………………………Appellant (formerly known as Gujarat Ambuja Cements Ltd.) Elegant Business Park, MIDC Cross Road B, Andheri (E) Mumbai 400 059 [PAN: AAACG0569P] Vs. Additional Commissioner of Income Tax Large Tax Payer Unit, Mumbai ……………...…………Respondent ITA…

Asst CIT Ltu, Mumbai vs. Ambuja Cements Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 6405/MUM/2013[2007-08]Status: DisposedITAT Mumbai07 Nov 2022AY 2007-08
Section 143(3)Section 28

…ITA Nos. 6375 and 6405/Mum/2013 CO No. 166/Mum/2015 Assessment year: 2007-08 Page 1 of 42 THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] Assessment year: 2007-08 Ambuja Cement Limited .…………………………Appellant (formerly Known as Gujarat Ambuja Cements Ltd.) Elegant Business Park, MIDC Cross Road B, Andheri (E) Mumbai 400 059 [PAN: AAACG0569P] Vs. Additional Commissioner of Income Tax Large Tax Payer Unit, Mumbai ……………...…………Respondent CO No. 166/Mum/2015 In ITA No. 6375/Mum/2013 Assessment year: 2007-08 Assistant Commissioner of…

Ambuja Cements Ltd ( Formerly Known As Gujarat Ambuja Cements Ltd), Mumbai vs. Addl CIT 3(1), Mumbai

In the result, the appeal of the revenue is thus dismissed

ITA 2428/MUM/2013[2006-07]Status: DisposedITAT Mumbai07 Nov 2022AY 2006-07
Section 115JSection 14Section 143(3)Section 14A

…ITA Nos.2968/Mum/2015 & 1665/Mum/2019 ITA Nos. 3307/Mum/2015 & 2428/Mum/2019 Assessment years: 2008-09 and 2009-10 Page 1 of 51 THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] ITA Nos.2968/Mum/2015 and 1665/Mum/2019 Assessment years: 2008-09 and 2009-10 Ambuja Cement Limited .…………………………Appellant (formerly known as Gujarat Ambuja Cements Ltd.) Elegant Business Park, MIDC Cross Road B, Andheri (E) Mumbai 400 059 [PAN: AAACG0569P] Vs. Additional Commissioner of Income Tax Large Tax Payer Unit, Mumbai ……………...…………Respondent ITA…

Assisstant Commissioner of Income Tax-14(1)(2), Mumbai vs. Schoolnet India Ltd., Mumbai

In the result, the present appeal is dismissed

ITA 2015/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Oct 2022AY 2014-15
For Appellant: NoneFor Respondent: Shri Sanyam Suresh Joshi
Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ACIT, Circle -14(1)(2), Mumbai, Room No. 455, 4th Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 [PAN: AABCI2106H] ……………… Appellant Schoolnet India Ltd., Vs 3rd Floor, Plot No. C-22, G Block The IL & FS Financial Centre, Bandra-Kurla Complex, Bandra (E), Mumbai - 400051 ……………. Respondent Appearances For the Appellant/Department : Shri Sanyam Suresh Joshi For the Respondent/Assessee : None Date of conclusion of hearing : 11.10.2022 Date of pronouncement of order : 28.10.2022 O R…

DCIT Corporate Circle 1(1), Chennai vs. Acsys Investments Private Limited, Chennai

The appeal stand dismissed

ITA 2512/CHNY/2018[2014-15]Status: DisposedITAT Chennai18 Oct 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjunraj (CA) for Shri S. SridharFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 115JSection 143(3)Section 14ASection 154

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.2512/Chny/2018 (िनधाBरण वषB / Assessment Year: 2014-15) DCIT M/s. ACSYS Investments Pvt. Ltd. बनाम Corporate Circle-1(1), F 79, Spencer Plaza, Phase-II, Chennai. New No.172, Old No.769, Anna Salai, / Vs. Chennai – 600 002. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAACA-6235-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरस…

Nsdl E-Governance Infrastructure Ltd., Mumbai vs. ACIT - Circle 7 (2)(2), Mumbai

In the result, the appeal is partly allowed in the terms indicated above

ITA 6584/MUM/2019[2013-14]Status: DisposedITAT Mumbai27 Sept 2022AY 2013-14
Section 143(3)Section 14A

…ITA No. 6584/Mum/2019 Assessment year: 2013-14 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'B' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Aby T. Varkey (Judicial Member)] Assessment year: 2013-14 NSDL e-Governance Infrastructure Ltd. ……………….………Appellant 1st Floor, Times Tower Kamala Mills Compound, Senapati Bapat Marg, Lower Parel, Mumbai 400 013 [PAN: AAACN2082N] Vs. Assistant Commissioner of Income Tax, Circle 7(2)(2) Mumbai ……………………Respondent Appearances by Ninad Patade for the appellant Dr. Pratap Narayan Sharma for the respondent Date of concluding the hearing : 30.06.2022 Date of…

Jindal Power Limiteed, Raigarh vs. Deputy Commissioner of Incoe Tax, Circle 1(1), Bilaspur

ITA 199/RPR/2017[2008-09]Status: DisposedITAT Raipur23 Sept 2022AY 2008-09

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.199/Rpr/2017 "नधा"रण वष" / Assessment Years: 2008-09

For Appellant: Shri Salil Kapoor, Ms. AnanyaFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 115JSection 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 148(2)Section 14ASection 151(1)Section 37

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म" । IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.199/RPR/2017 "नधा"रण वष" / Assessment Years: 2008-09 Jindal Power Limited Kharsia Road, Tamner, Raigarh(C.G)- 496107 PAN :AABCJ4683J .......अपीलाथ"/Appellant बनाम / V/s. The Deputy Commissioner of Income Tax-1(1) Bilaspur (C.G.) ……""यथ"/Respondent Assessee by :Shri Salil Kapoor, Ms. Ananya Kapoor & Ms. Soumya Singh, Advocates Revenue by :Shri Debashish Lahiri, CIT-DR 2 Jindal Power Limited Vs. DCIT-1(1) सुनवाई…

Assistant Commissioner of Income Tax, Central Circle-3(1), Chennai vs. M/S. Bgr Energy Systems, Chennai

In the result, both the appeals filed by the Revenue are dismissed

ITA 29/CHNY/2021[2016-17]Status: DisposedITAT Chennai21 Sept 2022AY 2016-17

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.28 & 29/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 & 2016-17 The Assistant Commissioner Of Vs. M/S. Bgr Energy Systems Limited, Income Tax, Corporate Office, Guna Complex, Central Circle 3(1), 433, Anna Salai, Teynampet, Chennai. Chennai 600 018. [Pan:Aabcg2202J] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri G. Johanson, Addl. Cit : ""थ" की ओर से/Respondent By Mrs. Sandhyaarti, T., Fca : सुनवाई की तारीख/ Date Of Hearing 13.09.2022 : घोषणा की तारीख /Date Of Pronouncement : 21.09.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Revenue Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Both Dated 14.09.2020 Relevant To The Assessment Years 2014-15 & 2016-17. 2. Both The Appeals Filed By The Assessee Are Delayed By 55 Days In Filing The Appeal Before The Tribunal Due To Outbreak Of Covid-19

Section 115JSection 143(3)Section 14ASection 3

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. Nos.28 and 29/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 & 2016-17 The Assistant Commissioner of Vs. M/s. BGR Energy Systems Limited, Income Tax, Corporate Office, Guna Complex, Central Circle 3(1), 433, Anna Salai, Teynampet, Chennai. Chennai 600 018. [PAN:AABCG2202J] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by…

Assistant Commissioner of Income Tax, Central Circle-3(1), Chennai vs. M/S. Bgr Energy Systems, Chennai

In the result, both the appeals filed by the Revenue are dismissed

ITA 28/CHNY/2021[2014-15]Status: DisposedITAT Chennai21 Sept 2022AY 2014-15

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.28 & 29/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 & 2016-17 The Assistant Commissioner Of Vs. M/S. Bgr Energy Systems Limited, Income Tax, Corporate Office, Guna Complex, Central Circle 3(1), 433, Anna Salai, Teynampet, Chennai. Chennai 600 018. [Pan:Aabcg2202J] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri G. Johanson, Addl. Cit : ""थ" की ओर से/Respondent By Mrs. Sandhyaarti, T., Fca : सुनवाई की तारीख/ Date Of Hearing 13.09.2022 : घोषणा की तारीख /Date Of Pronouncement : 21.09.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Revenue Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Both Dated 14.09.2020 Relevant To The Assessment Years 2014-15 & 2016-17. 2. Both The Appeals Filed By The Assessee Are Delayed By 55 Days In Filing The Appeal Before The Tribunal Due To Outbreak Of Covid-19

Section 115JSection 143(3)Section 14ASection 3

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. Nos.28 and 29/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 & 2016-17 The Assistant Commissioner of Vs. M/s. BGR Energy Systems Limited, Income Tax, Corporate Office, Guna Complex, Central Circle 3(1), 433, Anna Salai, Teynampet, Chennai. Chennai 600 018. [PAN:AABCG2202J] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by…

M/S. Harman Connected Services Corporation India Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 3(1)(2), Bengaluru

In the result, the appeal is partly allowed

ITA 2243/BANG/2019[2015-16]Status: DisposedITAT Bangalore16 Sept 2022AY 2015-16

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri. Biju, M.K., CIT(DR)(ITAT), Bengaluru
Section 115JSection 143(2)Section 143(3)Section 14ASection 80GSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.2243/Bang/2019 Assessment year : 2015-16 Harman Connected Services Vs. The Assistant Commissioner Corporation India Pvt. Ltd., of Income Tax, No.3 & 3/A, EOIZ Industrial Circle 3(1)(2), Area, Survey No.85 & 86, Bengaluru. Sadarmangala Village, Krishnarajapuram Hobli, Bengaluru – 560 066. PAN: AABCG 5658E APPELLANT RESPONDENT Assessee by : Shri T. Suryanarayana, Advocate Respondent by : Shri. Biju, M.K., CIT(DR)(ITAT), Bengaluru. Date of hearing : 07.09.2022…

Deputy Commissioner of Income Tax - Central Circle-1(3), Bangalore vs. M/S. Manyata Promoters Private Limited (Erstwhile Embassy Office Parks Private Limited ), Bangalore

In the result, the assessee’s appeal is allowed for statistical purposes, while the revenue’s appeal is dismissed

ITA 573/BANG/2022[2017-18]Status: DisposedITAT Bangalore06 Sept 2022AY 2017-18

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2017-18

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri V S Chakrapani, CIT(DR)
Section 115JSection 143(2)Section 14ASection 154Section 232

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2017-18 M/s. Manyata Promoters Pvt. Ltd., Vs. The Joint Commissioner [erstwhile Embassy Office Parks of Income Tax (OSD), Pvt. Ltd. since merged], Central Circle 1(3), No.150, Embassy Point, Bengaluru. Infantry Road, Bangalore – 560 001. PAN: AADCM 2448J APPELLANT RESPONDENT Assessment year : 2017-18 The Deputy Commissioner Vs. M/s. Manyata Promoters Pvt. Ltd., of Income Tax, [erstwhile Embassy Office Parks Pvt. Central Circle 1(3), Ltd. since merged]…

M/S. Manyata Promoters Private Limited (Erstwhile Embassy Office Parks Private Limited Since Merged With Manyata Promoters Private Limited), Bangalore vs. Joint Commissioner of Income Tax (OSD)- Central Circle-1(3), Bangalore

In the result, the assessee’s appeal is allowed for statistical purposes, while the revenue’s appeal is dismissed

ITA 548/BANG/2022[2017-18]Status: DisposedITAT Bangalore06 Sept 2022AY 2017-18

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2017-18

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri V S Chakrapani, CIT(DR)
Section 115JSection 143(2)Section 14ASection 154Section 232

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2017-18 M/s. Manyata Promoters Pvt. Ltd., Vs. The Joint Commissioner [erstwhile Embassy Office Parks of Income Tax (OSD), Pvt. Ltd. since merged], Central Circle 1(3), No.150, Embassy Point, Bengaluru. Infantry Road, Bangalore – 560 001. PAN: AADCM 2448J APPELLANT RESPONDENT Assessment year : 2017-18 The Deputy Commissioner Vs. M/s. Manyata Promoters Pvt. Ltd., of Income Tax, [erstwhile Embassy Office Parks Pvt. Central Circle 1(3), Ltd. since merged]…

Empee Distilleries Ltd., Chennai vs. Addl. CIT Corporate Range 2(1), Chennai

In the result, the order passed by the tribunal dated 9-1-2015 insofar as it pertains to the findings recorded against the assessee is hereby quashed

ITA 2336/CHNY/2017[2010-11]Status: DisposedITAT Chennai30 Aug 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2334, 2335 & 2336/Chny/2017 िनधा"रण वष"/Assessment Years:2008-09, 2009-10 & 2010-11 M/S. Empee Distilleries Ltd., The Assistant Commissioner Of Empee Tower, No. 59, Harris Road, Vs. Income Tax, Company Range Ii, Pudupet, Chennai 600 002. Chennai Presently Corporate [Pan:Aaace1687N] Circle 2(1), Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri Raveendra Benakatti, Jcit सुनवाई की तारीख/ Date Of Hearing : 05.07.2022 घोषणा की तारीख /Date Of Pronouncement : 30.08.2022 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 9, Dated 28.07.2017, Relevant To The Assessment Years 2008-09, 2009-10 & 2010-11. Since The Facts Are Identical & Common Issues Have Been Raised, All The Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity. The Assessee Has Raised The Following Common Grounds: 1. The Common Order Of The Commissioner Of Income Tax (Appeals) 9, Chennai Dated 28.07.2017 In I.T.A.No.20/2010-11/Cit(A)-9 For The Above

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri Raveendra Benakatti, JCIT
Section 14ASection 37(1)Section 40Section 40ASection 40A(3)

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 2334, 2335 & 2336/Chny/2017 िनधा"रण वष"/Assessment Years:2008-09, 2009-10 & 2010-11 M/s. Empee Distilleries Ltd., The Assistant Commissioner of Empee Tower, No. 59, Harris Road, Vs. Income Tax, Company Range II, Pudupet, Chennai 600 002. Chennai presently Corporate [PAN:AAACE1687N] Circle 2(1), Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) अपील…