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 367,154 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. T & T Motors Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 6499/DEL/2014[2010-11]Status: DisposedITAT Delhi07 Feb 2019AY 2010-11

Bench: Shrik. Narasimha Chary & Shri O. P. Meena

Section 143

…M/s. T& T Motors Ltd. v. Addl. CIT Range- 16, New Delhi /I.T.A. No.6499/Del/2014/A.Y.10-11 Page 1 of 14 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRIK. NARASIMHA CHARY, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER I.T.A. No. 6499/Del/2014: Assessment Year: 2010-11 M/s. T & T Motors Ltd. , Vs. Addl. CIT Range- 16, 4A-2, B-1, Extension, Mohan Industrial New Delhi Estate, Mathura Road, New Delhi 110044. PAN: AAACT5980 F Appellant Respondent Assessee by Shri V. K. Aggarwal, A.R. and Ms. Sweta Bansal, CA Revenue by Smt. Nain Soin Kapil, Sr. D.R. Date of hearing 04.02.2019 Date…

M/S Brigade Enterprises Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-1(1)(2), Bangalore

In the result, the assessee’s grounds of appeal are allowed for statistical purposes

ITA 532/BANG/2018[2014-15]Status: DisposedITAT Bangalore05 Feb 2019AY 2014-15

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri B.R.Sudheendra, CAFor Respondent: Shri R.N.Siddappaji, Addl.CIT(DR)
Section 143(2)Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.531 & 532/Bang/2018 (Assessment years: 2012-13 & 2014-15) M/s. Brigade Enterprises Ltd., 29th & 30th Floors, World Trade Centre, Brigade Gateway Campus, 26/1, Dr. Rajkumar Road, Malleswaram, Rajajinagar, Bengaluru-560 055. … Appellant PAN: AAACB7459F Vs. Deputy Commissioner of Income-tax, Circle 1(1)(2), Bengaluru. … Respondent Appellant by : Shri B.R.Sudheendra, CA. Respondent by : Shri R.N.Siddappaji, Addl.CIT(DR) Date of hearing : 09/01/2019 Date of pronoun…

M/S Brigade Enterprises Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-1(1)(2), Bangalore

In the result, the assessee’s grounds of appeal are allowed for statistical purposes

ITA 531/BANG/2018[2012-13]Status: DisposedITAT Bangalore05 Feb 2019AY 2012-13

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri B.R.Sudheendra, CAFor Respondent: Shri R.N.Siddappaji, Addl.CIT(DR)
Section 143(2)Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.531 & 532/Bang/2018 (Assessment years: 2012-13 & 2014-15) M/s. Brigade Enterprises Ltd., 29th & 30th Floors, World Trade Centre, Brigade Gateway Campus, 26/1, Dr. Rajkumar Road, Malleswaram, Rajajinagar, Bengaluru-560 055. … Appellant PAN: AAACB7459F Vs. Deputy Commissioner of Income-tax, Circle 1(1)(2), Bengaluru. … Respondent Appellant by : Shri B.R.Sudheendra, CA. Respondent by : Shri R.N.Siddappaji, Addl.CIT(DR) Date of hearing : 09/01/2019 Date of pronoun…

Gujarat Industrial Investment Corporation Ltd., Gandhinagar vs. The Dy.CIT., Gandhinagar Circle, Gandhinagar

In the result the appeal of the assessee is partly allowed

ITA 2390/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad01 Feb 2019AY 2011-12

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.2390/Ahd/2014 "नधा"रण वष"/Asstt. Year: 2011-2012 D.C.I.T, Gujarat Industrial Investment Corporation Ltd., Gandhinagar Circle, Vs. 6Th Floor, Block No.11, Gandhinagar Udyog Bhavan, Sector 11, Gandhinagar-382011. Pan: Aaacg5304Q आयकर अपील सं./Ita No.2319/Ahd/2014 "नधा"रण वष"/Asstt. Year: 2011-2012

Section 115J

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’B’’ BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2390/AHD/2014 "नधा"रण वष"/Asstt. Year: 2011-2012 D.C.I.T, Gujarat Industrial Investment Corporation Ltd., Gandhinagar Circle, Vs. 6th Floor, Block No.11, Gandhinagar Udyog Bhavan, Sector 11, Gandhinagar-382011. PAN: AAACG5304Q आयकर अपील सं./ITA No.2319/AHD/2014 "नधा"रण वष"/Asstt. Year: 2011-2012 D.C.I.T, Gujarat Industrial Investment Gandhinagar Circle, Corporation Ltd., Vs. Gandhinagar 6th Floor, Block No.11, U…

Sevak Publication Private Limited, Mumbai vs. Assistant Commissioner of Income Tax - 8(1)(2), Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be allowed for statistical purposes

ITA 5540/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Jan 2019AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकरअपीलसं/I.T.A. No.5540/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2012-13) M/S. Sevak Publication Pvt. बिधम/ Acit-8(1)(2) Ltd. Room No. 651, Aayakar Vs. B-602, Godrej Coliseum, Bhawan, M.K. Road, K.J. Somaiya Hospital Road, Churchgate-400020. Sion (E), Mumbai-400022. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aakcs3955P (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri Ashish Kumar (Dr) Assessee By: None

For Appellant: NoneFor Respondent: Shri Ashish Kumar (DR)
Section 143(1)Section 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकरअपीलसं/I.T.A. No.5540/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2012-13) M/s. Sevak Publication Pvt. बिधम/ ACIT-8(1)(2) Ltd. Room No. 651, Aayakar Vs. B-602, Godrej Coliseum, Bhawan, M.K. Road, K.J. Somaiya Hospital Road, Churchgate-400020. Sion (E), Mumbai-400022. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. : AAKCS3955P (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri Ashish Kumar (DR) Assessee by: None सुनवाईकीतारीख / Date of Hearing: 03.01.2019 घोषणाकीतारीख /Date of Pronouncement: 30.01…

DCIT Cen Cir 4(2) Cen RG 4, Mumbai vs. Rockfort Estate Developers P.Ltd, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 3398/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Jan 2019AY 2012-13
For Appellant: Shri Rahul HakaniFor Respondent: Shri Manoj Kumar Singh (Sr.DR)
Section 143(1)Section 143(3)Section 23Section 24

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND SHRI N. K . PRADHAN, AM आयकर अपील सं/ I.T.A. No.3398/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2012-13) Deputy Commissioner of बिधम/ M/s. Rockfort Estate Developers Pvt. Ltd. Income Tax Central Circle Vs. 1, Leela Baug, 4(2) Sir M. V. Road, R. No.1918, 19th Floor, Andheri(E) Air India Building, Mumbai - 400059 Nariman Point, Mumbai – 400 021 स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCR7896K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Revenue by: Shri Manoj Kumar Singh (Sr.DR) Assessee by: Shri Rahul Hakani सुनवाई…

Deputy Commissioner of Income Tax 8(1)(2), Mumbai vs. Sajjan India Ltd, Mumbai

In the result the appeal of the assessee and revenue for AY 2011-12 are partly allowed as indicated above

ITA 4729/MUM/2017[2012-13]Status: DisposedITAT Mumbai29 Jan 2019AY 2012-13

Bench: Shri Pawan Singh & Shri Manoj Kumar Aggarwaldcit-8(1)(2) M/S Sajjan India Ltd., Room No. 651, 6Th Floor, Matulya Centre, ‘A’ No.2, Aayakar Bhavan, M.K. Road, Ground Floor, Senapati Bapat Mumbai-20. Marg, Lower Parel, Vs. Mumbai-400013. Pan: Aaacs6498M Appellant Respondent Appellant By : Shri Chaudhary Arun Kumar Singh (Dr) Respondent By : Shri S.L. Jain (Ca) Date Of Hearing : 29.01.2019 Date Of Pronouncement : 29.01.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri Chaudhary Arun KumarFor Respondent: Shri S.L. Jain (CA)
Section 143(3)Section 14ASection 254(1)Section 8D(2)(ii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER DCIT-8(1)(2) M/s Sajjan India Ltd., Room No. 651, 6th Floor, Matulya Centre, ‘A’ No.2, Aayakar Bhavan, M.K. Road, Ground Floor, Senapati Bapat Mumbai-20. Marg, Lower Parel, Vs. Mumbai-400013. PAN: AAACS6498M Appellant Respondent Appellant by : Shri Chaudhary Arun Kumar Singh (DR) Respondent by : Shri S.L. Jain (CA) Date of Hearing : 29.01.2019 Date of Pronouncement : 29.01.2019 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This…

Kare Electronics & Development Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax Circle-11(5), Bangalore

In the result, the assessee’s appeal for assessment year 2009-10 is partly allowed

ITA 799/BANG/2017[2009-10]Status: DisposedITAT Bangalore17 Jan 2019AY 2009-10

Bench: Shri N. V. Vasudevan & Shri Jason P Boazassessment Year : 2009-10 M/S. Kare Electronics & Vs. The Assistant Commissioner Of Development Private Limited, Income Tax, Flat No.101, 1St Floor, Eden Park, Circle – 11(5), No.20, Vittal Mallya Road, Bangalore. Bangalore – 560 001. Pan: Aabck 7679 R Appellant Respondent

For Appellant: Shri. K. R. Pradeep, CAFor Respondent: Shri. Vikas K. Suryawamshi, Addl. CIT
Section 143(1)Section 143(3)Section 14ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment year : 2009-10 M/s. Kare Electronics & Vs. The Assistant Commissioner of Development Private Limited, Income Tax, Flat No.101, 1st Floor, Eden Park, Circle – 11(5), No.20, Vittal Mallya Road, Bangalore. Bangalore – 560 001. PAN: AABCK 7679 R APPELLANT RESPONDENT Appellant by : Shri. K. R. Pradeep, CA Respondent by : Shri. Vikas K. Suryawamshi, Addl. CIT Date of hearing : 18.12.2018 Date of Pronouncement : 17.01.2019 O R D E R Per Jason P Boaz, Accountant Me…

M/S Pranava Electronics Private Limited, Bangalore vs. Income Tax Officer Ward-5(1)(3), Bangalore

In the result, the assessee’s appeal for assessment year 2014-15 is partly allowed for statistical purposes

ITA 2526/BANG/2017[2014-15]Status: DisposedITAT Bangalore02 Jan 2019AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Jason P Boazassessment Year : 2014-15 M/S. Pranava Electronics Pvt. Ltd., Vs. The Income-Tax Officer, Flat No. 101, 1St Floor, Eden Park, Ward – 5(1)(3), No.20, Vittal Mallya Road, Bangalore. Bangalore – 560 001. Pan : Aadcp 2196 C Appellant Respondent Assessee By : Smt. Girija, Ca Revenue By : Shri. Vikas K. Suryawamshi, Addl. Cit Date Of Hearing : 19.12.2018 Date Of Pronouncement : 02.01.2019

For Appellant: Smt. Girija, CAFor Respondent: Shri. Vikas K. Suryawamshi, Addl. CIT
Section 10(34)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment year : 2014-15 M/s. Pranava Electronics Pvt. Ltd., Vs. The Income-tax Officer, Flat No. 101, 1st Floor, Eden Park, Ward – 5(1)(3), No.20, Vittal Mallya Road, Bangalore. Bangalore – 560 001. PAN : AADCP 2196 C APPELLANT RESPONDENT Assessee by : Smt. Girija, CA Revenue by : Shri. Vikas K. Suryawamshi, Addl. CIT Date of hearing : 19.12.2018 Date of Pronouncement : 02.01.2019 O R D E R Per Shri Jason P Boaz, A.M. : This appeal by the assessee is directed against…

J V Holdings Pvt Ltd, Bangalore vs. The Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, the assessee’s appeal for assessment year 2012-13 is partly allowed as indicated above

ITA 1337/BANG/2018[2012-13]Status: DisposedITAT Bangalore13 Dec 2018AY 2012-13

Bench: Shri N. V. Vasudevan & Shri Jason P Boazassessment Year : 2012-13 M/S. J. V. Holdings Pvt. Ltd., Vs. The Deputy Commissioner Of 1St Floor, Embassy Point, Income-Tax, 150 Infantry Road, Circle – 4[1][1], Bangalore – 560 001. Bangalore. Pan : Aabcj 9763 F Appellant Respondent Assessee By : Shri. Seetharam, Ca Revenue By : Smt. Nandhini Das, Addl. Cit Date Of Hearing : 20.11.2018 Date Of Pronouncement : 13.12.2018

For Appellant: Shri. Seetharam, CAFor Respondent: Smt. Nandhini Das, Addl. CIT
Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment year : 2012-13 M/s. J. V. Holdings Pvt. Ltd., Vs. The Deputy Commissioner of 1st Floor, Embassy Point, Income-tax, 150 Infantry Road, Circle – 4[1][1], Bangalore – 560 001. Bangalore. PAN : AABCJ 9763 F APPELLANT RESPONDENT Assessee by : Shri. Seetharam, CA Revenue by : Smt. Nandhini Das, Addl. CIT Date of hearing : 20.11.2018 Date of Pronouncement : 13.12.2018 O R D E R Per Shri Jason P Boaz, A.M. : This appeal by the assessee is directed against the order o…

DCIT, Circle-8(1), Kolkata vs. M/S Magma Fincrop Ltd., Kolkata

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

ITA 946/KOL/2017[2013-14]Status: DisposedITAT Kolkata07 Dec 2018AY 2013-14

Bench: Hon’Ble Shri S.S.Godara, Jm & Hon’Ble Shri M.Balaganesh, Am] I.T.A No. 946/Kol/2017 Assessment Year : 2013-14 Dcit,Circle-8(1), Kolkata -Vs- M/S Magma Fincorp Ltd. [Pan: Aabcm 9445 K] (Appellant) (Respondent)

For Appellant: Shri Robin Chowdhury, Addl. CIT Sr. DRFor Respondent: Smt. A. Chatterjee, AR
Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Hon’ble Shri M.Balaganesh, AM] I.T.A No. 946/Kol/2017 Assessment Year : 2013-14 DCIT,Circle-8(1), Kolkata -vs- M/s Magma Fincorp Ltd. [PAN: AABCM 9445 K] (Appellant) (Respondent) For the Appellant : Shri Robin Chowdhury, Addl. CIT Sr. DR For the Respondent : Smt. A. Chatterjee, AR Date of Hearing : 04.12.2018 Date of Pronouncement : 07.12.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax(Appeals)-3, Kolkata [in short the ld CIT(A)]…

Pepsico India Holdings Pvt. Ltd., Gurgaon vs. ACIT, Central Circle- 7, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 6582/DEL/2017[2013-14]Status: DisposedITAT Delhi03 Dec 2018AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

M/S Pepsico India Holdings Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 4518/DEL/2016[2011-12]Status: DisposedITAT Delhi03 Dec 2018AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

M/S Pepsico India Holdings Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 4517/DEL/2016[2010-11]Status: DisposedITAT Delhi03 Dec 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

M/S Pepsico India Holdings Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 4516/DEL/2016[2010-11]Status: DisposedITAT Delhi03 Dec 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

M/S. Pepsi Foods Limited, Gurgaon vs. ACIT, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 1044/DEL/2014[2009-10]Status: DisposedITAT Delhi03 Dec 2018AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

Pepsi Foods Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 2511/DEL/2013[2008-09]Status: DisposedITAT Delhi03 Dec 2018AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

ACIT, Circle - 4(1), Kolkata vs. M/S. M.K. Shah Exports Ltd., Kolkata

In the result, the appealof the Revenue (ITA No

ITA 1974/KOL/2017[2013-14]Status: DisposedITAT Kolkata16 Nov 2018AY 2013-14

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1903/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. Vs. A.C.I.T, Circle-4(1), Kolkata P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 020. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) आयकरअपीलसं./Ita No.1974/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. A.C.I.T, Circle-4(1), Kolkata Vs. P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 069. Kolkata – 700 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) Assessee By :Shri S. Jhajharia, Ar Revenue By :Shrisaurabh Kumar, Addl. Cit (Sr. Dr) सुनवाईक"तार"ख/ Date Of Hearing : 23/08/2018 घोषणाक"तार"ख/Date Of Pronouncement : 16/10/2018

For Appellant: Shri S. Jhajharia, ARFor Respondent: ShriSaurabh Kumar, Addl. CIT (Sr. DR)
Section 143(3)Section 37Section 80GSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1903/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/s. M. K. Shah Exports Ltd. Vs. A.C.I.T, Circle-4(1), Kolkata P-7, Chowringhee Square, 8th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 020. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AACCM 0884 H (Assessee) .. (Respondent) आयकरअपीलसं./ITA No.1974/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/s. M. K. Shah Exports Ltd. A.C.I.T, Circle-4(1), Kolkata Vs. P-7, Chowringhee Square, 8th Floor, 2/2. Justice Dwarkanath Roa…

M/S. M. K. Shah Exports Ltd, Kolkata vs. ACIT, Circle-4(1), Kolkata

In the result, the appealof the Revenue (ITA No

ITA 1903/KOL/2017[2013-14]Status: DisposedITAT Kolkata16 Nov 2018AY 2013-14

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1903/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. Vs. A.C.I.T, Circle-4(1), Kolkata P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 020. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) आयकरअपीलसं./Ita No.1974/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. A.C.I.T, Circle-4(1), Kolkata Vs. P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 069. Kolkata – 700 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) Assessee By :Shri S. Jhajharia, Ar Revenue By :Shrisaurabh Kumar, Addl. Cit (Sr. Dr) सुनवाईक"तार"ख/ Date Of Hearing : 23/08/2018 घोषणाक"तार"ख/Date Of Pronouncement : 16/10/2018

For Appellant: Shri S. Jhajharia, ARFor Respondent: ShriSaurabh Kumar, Addl. CIT (Sr. DR)
Section 143(3)Section 37Section 80GSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1903/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/s. M. K. Shah Exports Ltd. Vs. A.C.I.T, Circle-4(1), Kolkata P-7, Chowringhee Square, 8th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 020. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AACCM 0884 H (Assessee) .. (Respondent) आयकरअपीलसं./ITA No.1974/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/s. M. K. Shah Exports Ltd. A.C.I.T, Circle-4(1), Kolkata Vs. P-7, Chowringhee Square, 8th Floor, 2/2. Justice Dwarkanath Roa…

Assistant Commissioner of Income Tax Circle-4(1)(2), Bangalore vs. M/S Mantri Technlogy Constellations Pvt Ltd, Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 708/BANG/2018[2014-15]Status: DisposedITAT Bangalore16 Nov 2018AY 2014-15

Bench: Shri N.V.Vasudevan & Shri Inturi Rama Raoassistant Commissioner Of Income-Tax, Circle 4(1)(2), Bengaluru. … Appellant Vs. M/S.Mantri Technology Constellations Pvt.Ltd. Mantri House, 41, Vittal Mallya Road, Bengaluru-560001. Pan:Aafcm 1653 D … Respondent & Cross Objn.No.50/Bang/2018 (In Ita No.708/Bang/2018) (Assessment Year:2014-15) **** Assessee By : Dr. P.V.Pradeep Kumar, Addl.Cit(Dr) Revenue By : Shri V.Srinivasan, Advocate. Date Of Hearing : 12/11/2018 Date Of Pronouncement : 16/11/2018 O R D E R Per Inturi Rama Rao, Am :

For Appellant: Dr. P.V.Pradeep Kumar, Addl.CIT(DR)For Respondent: Shri V.Srinivasan, Advocate
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI N.V.VASUDEVAN, VICE PRESIDENT and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assistant Commissioner of Income-tax, Circle 4(1)(2), Bengaluru. … Appellant Vs. M/s.Mantri Technology Constellations Pvt.Ltd. Mantri House, 41, Vittal Mallya Road, Bengaluru-560001. PAN:AAFCM 1653 D … Respondent AND Cross Objn.No.50/Bang/2018 (In ITA No.708/Bang/2018) (Assessment year:2014-15) **** Assessee by : Dr. P.V.Pradeep Kumar, Addl.CIT(DR) Revenue by : Shri V.Srinivasan, Advocate. Date of hearing : 12/11/2018 Date of pronouncement : 16/11/2018 O R D E R Per INTU…