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 366,470 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.

Bombay Oxygen Investments Limited, Mumbai vs. NFAC, Jao - Deputy Commissioner of Income Tax 15(1)(2), Mumbai

ITA 793/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Aug 2025AY 2017-18

Bench: Shri Pawan Singh (Jm) & Shri Omkareshwar Chidara (Am) Bombay Oxygen Investments Ltd. Dcit-15(1)(2) 22/B, Mittal Tower, 210 Aayakar Bhavan Nariman Point Vs. M.K. Road Mumbai-400 021. Mumbai-40 0020. Pan : Aaacb1753A Appellant Respondent

For Appellant: Shri Satyaprakash R. SinghFor Respondent: Shri Ronak Doshi
Section 14ASection 250Section 253(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “B” Bench, Mumbai. Before Shri Pawan Singh (JM) & Shri Omkareshwar Chidara (AM) Bombay Oxygen Investments Ltd. DCIT-15(1)(2) 22/B, Mittal Tower, 210 Aayakar Bhavan Nariman Point Vs. M.K. Road Mumbai-400 021. Mumbai-40 0020. PAN : AAACB1753A Appellant Respondent : Shri Ronak Doshi Assessee by : Shri Satyaprakash R. Singh Revenue by : 10/06/2025 Date of Hearing Date of pronouncement : 29/08/2025 O R D E R Per Omkareshwar Chidara (AM) :- In this above cited appeal, the only issue to be adjudicated is whether the disallowance made by appellant under section 14A of the…

ACIT Central Circle 8(3), Mumbai vs. Rosy Blue (India) Private Limited, Mumbai

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

ITA 4284/MUM/2025[2018-19]Status: DisposedITAT Mumbai29 Aug 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 143(3)Section 144Section 144CSection 14ASection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ACIT Central Circle Vs. Rosy Blue (India) 8(3), Mumbai Private Limited 1608-09, Prasad Chambers Tata Road No.2 Opera House, Girgaon S.O. Mumbai- 400 004 PAN/GIR No.AACCR2413B (Appellant) .. (Respondent) Assessee by Shri Nitesh Joshi a/w. Shri Ashwin Kashinath Revenue by Shri Aditya Rai, SR. DR Date of Hearing 13/08/2025 Date of Pronouncement 29/08/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): The present appeal has been filed by the Revenue against the order dated 28/04/2025…

Compact Agencies Pvt. Ltd., Kolkata vs. DCIT/ACIT, Circle 3(1), Kolkata

Appeal of the assessee is allowed

ITA 1259/KOL/2025[2018-2019]Status: DisposedITAT Kolkata13 Aug 2025AY 2018-2019

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 115JSection 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 1259/Kol/2025 (Assessment Year 2018-2019) Compact Agencies Pvt. Ltd., Room No. 1A, 20B, West Bengal, East India House, BBD Bag, West Bengal - 700069 [PAN: AADCC6607K] ……..…...…………….... Appellant vs. DCIT/ACIT, Circle – 3(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ................................ Respondent Appearances by: Assessee represented by : Manish Tiwari, FCA Department represented by : Sima Das Biswas, JCIT, Sr. DR Date of concludin…

Didu Investments Private Limited, Kolkata vs. D.C.I.T., Circle-6(1), Kolkata

The appeal of the assessee is partly allowed

ITA 2585/KOL/2024[2014-15]Status: DisposedITAT Kolkata13 Aug 2025AY 2014-15

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 115JSection 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 2585/Kol/2024 (Assessment Year 2014-2015) Didu Investments Private Limited, 21, Strand Road Dalhousie, Kolkata - 700001 [PAN: AABCD1810F] ……..…...…………….... Appellant vs. Deputy Commissioner of Income Tax, Circle 6(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ................................ Respondent Appearances by: Assessee represented by : Saurav Garg, ACA, Anand Karnani, ACA Department represented by : Sima Das Biswas, JCIT, Sr. DR Date…

M/S T vs. Motor Company Limited, Chennaivs.ACIT Corporate Circle 3 (1), Chennai

ITA 2405/CHNY/2019[2014-14]Status: DisposedITAT Chennai13 Aug 2025AY 2014-14

Bench: Shri Aby T Varkey & Shri Amitabh Shukla

Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH: CHENNAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./IT(TP)A No.67/Chny/2019, Assessment Years: 2014-15 आयकर अपील सं./ITA No.2405/Chny/2019, Assessment Years: 2014-15 Deputy Commissioner of Income Tax, Corporate Circle-3(1), Chennai. M/s.TVS Motor Company Limited, No.29/8, Jayalakshmi Estates, Haddows Road, Nungambakkam, Chennai-600 006. [PAN: AAACS7032B] आयकर अपील सं./ITA No.2405/Chny/2019, Assessment Years: 2014-15 M/s.TVS Motor Company Limited, No.29/8, Jayalakshmi Estates, Haddows Road, Nungambakkam, Chen…

DCIT, Circle-5(1)(1), Mumbai vs. Blue Star Diamonds Pvt. Ltd., Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 1375/MUM/2024[2018-19]Status: DisposedITAT Mumbai04 Aug 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeedcit, Circle 5(1)(1), Mumbai Vs Blue Star Diamonds Pvt Ltd Ce-9010,9013, 9Th Floor, Tower-C, Room No.568, Aayakar Bhavan, M.K. Road, Mumbai- Bharat Diamond Bourse, Bkc, 400 020 Bandra (East), Mumbai-400 051 Pan: Aadcb6475E Appellant Respondent

For Appellant: Shri Nitesh Joshi & Ashwin KashinathFor Respondent: Shri Satyaprakash R. Singh, CIT DR
Section 143(3)Section 144Section 144BSection 145(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER DCIT, Circle 5(1)(1), Mumbai vs Blue Star Diamonds Pvt Ltd CE-9010,9013, 9th Floor, Tower-C, Room No.568, Aayakar Bhavan, M.K. Road, Mumbai- Bharat Diamond Bourse, BKC, 400 020 Bandra (East), Mumbai-400 051 PAN: AADCB6475E APPELLANT RESPONDENT Assessee by : Shri Nitesh Joshi & Ashwin Kashinath Respondent by : Shri Satyaprakash R. Singh, CIT DR. Date of hearing : 22/07/2025 Date of pronouncement : 04/08/2025 O R D E R Per Anikesh Banerjee (JM): Instant ap…

Alpesh Navinchandra Gosalia, Mumbai vs. ACIT Circle 27(1), Mumbai

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

ITA 4128/MUM/2025[2012-13]Status: DisposedITAT Mumbai31 Jul 2025AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13 Alpesh Navinchandra Gosalia, Acit, Circle 27(1), G-202, Kukreja Palace, Vallabh, It-Office, Vashi Railway Station Vs. Baug Lane, Rajawadi Building Navi Mumbai-400703. Mumbai-400077. Pan No. Agbpg 9487 G Appellant Respondent

For Appellant: Mr. Aditya M. Rai, Sr. DRFor Respondent: Mr. Aditya Ramachandran
Section 14Section 143(3)Section 14ASection 50CSection 57

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2012-13 Alpesh Navinchandra Gosalia, ACIT, Circle 27(1), G-202, Kukreja Palace, Vallabh, IT-office, Vashi Railway Station Vs. Baug Lane, Rajawadi Building Navi Mumbai-400703. Mumbai-400077. PAN NO. AGBPG 9487 G Appellant Respondent : Mr. Aditya Ramachandran Assessee by : Mr. Aditya M. Rai, Sr. DR Revenue by Date of Hearing : 29/07/2025 : 31/07/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal has been preferred by the a…

ACIT Circle 3 3 1, Mumbai vs. Sicom Investments & Finance Limited, Mumbai

In the result the appeals filed by the revenue stands dismissed

ITA 5669/MUM/2024[2015]Status: DisposedITAT Mumbai30 Jul 2025

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 10Section 10(38)Section 115Section 115JSection 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER) I.T.A. No. 5669/Mum/2024 Assessment Year: 2015 ACIT CIRCLE 3 3 1, Vs. Sicom Investments Room No. 522, 5th Floor, & Finance Limited Aayakar Bhavan, 6th Floor, Building M.K.Road, Churchgate, No. 4, Soilitaire Mumbai- 400020 Corporate Park, Chakala MIDC, S.O., Mumbai- 400093 PAN: AABCS1131L (Appellant) (Respondent) Appellant by Shri Manoj Mundra Respondent by Shri Arun Kanti Datta, CIT D.R. Date of Hearing 08.07.2025 Date of Pronouncement 30.07.2025 ORDER Per: Smt. Be…

Dosti Realty Limited, Mumbai vs. DCIT, Circle-1(1)(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 6130/MUM/2024[2014-15]Status: DisposedITAT Mumbai24 Jul 2025AY 2014-15

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawalassessment Year: 2014-15

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Bhangepatil Pushkaraj, Sr. DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Dosti Realty Limited Deputy Commissioner of 1st Floor, Income Tax, Lawrence & Mayo House, Circle-1(1)(1), 276 Dr. D. N. Road, Fort, Vs. Mumbai Mumbai – 400001 (PAN : AACCD7714K) (Appellant) (Respondent) Present for: Assessee : Shri Vijay Mehta, CA Revenue : Shri Bhangepatil Pushkaraj, Sr. DR Date of Hearing : 25.04.2025 Date of Pronouncement : 24.07.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the Assessee…

Sky Ama Infra Private Limited, Ludhiana, Punjab vs. DCIT, CC-2, Ludhiana

The appeal stand partly allowed

ITA 396/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh15 Jul 2025AY 2018-19

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.396/Chandi/2023 (िनधा"रणवष" / Assessment Year: 2018-19) M/S Sky Ama Infra Private Limited Dcit 5Th Floor Grand Walk Mall बनाम/ Vs. Central Circle-2 Ferozepur Road, Ludhiana. 141012 Ludhiana. 141001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5725-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Rajesh Mehru (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 10-07-2025 घोषणाकीतारीख /Date Of Pronouncement : 15-07-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2018-19 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-5, Ludhiana [Cit(A)] Dated 19-04-2023 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) Of The Act On 02-02-2021. The Sole Grievance Of The Assessee Is Confirmation Of Disallowance U/S 14A For Rs.79.21 Lacs. Having Heard Rival

For Appellant: Shri Rajesh Mehru (CA) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
Section 115JSection 143(3)Section 14A

…allowance made while computing income under normal provisions stand confirmed. We order so. 4. So far as the adjustment thereof u/s 115JB is concerned, the same is not justified as per the decision of Special Bench of Tribunal in Vireet Investments Pvt. Ltd. (82 Taxmann.com 415). Therefore, this disallowance is deleted and not to be added back while computing ‘Book Profits’ u/s 115JB. The Ld. AO is directed to re-compute the income of the assessee accordingly. 5. The appeal stand partly allowed. Order pronounced on 15-07-2025. (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 15-07-20…

ACIT, Ltu-2, Chennai vs. Ashok Leyland Limited, Chennai

In the result, appeal filed by the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 2618/CHNY/2019[2015-16]Status: DisposedITAT Chennai07 Jul 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Mr.A. Sasikumar, CIT
Section 115JSection 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2330/Chny/2019 िनधा"रण वष"/Assessment Year: 2015-16 v. M/s. Ashok Leyland Ltd., The ACIT, 1, Sardar Patel Road, Large Taxpayer Unit-2, Guindy, Chennai-600 032. Chennai. [PAN: AAACA 4651 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.2618/Chny/2019 िनधा"रण वष"/Assessment Year: 2015-16 v. The ACIT, M/s. Ashok Leyland Ltd.…

Ashok Leyland Limited, Chennai vs. ACIT, Chennai

ITA 2330/CHNY/2019[2015-16]Status: DisposedITAT Chennai07 Jul 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2330/Chny/2019 निर्धारण वर्ष/Assessment Year: 2015-16 M/S. Ashok Leyland Ltd., 1, Sardar Patel Road, Guindy, Chennai-600 032. [Pan: Aaaca 4651 L] (अपीलार्थी/Appellant) V. The Acit, Large Taxpayer Unit-2, Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.2618/Chny/2019 निर्धारण वर्ष/Assessment Year: 2015-16 The Acit, Large Taxpayer Unit-2, Chennai. V. M/S. Ashok Leyland Ltd., 1, Sardar Patel Road, Guindy, Chennai-600 032. [Pan: Aaaca 4651 L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By : Mr.R. Vijayaraghavan, Adv. & Mr.Vikram Vijayaraghavan, Adv. Department By : Mr.A. Sasikumar, Cit सुनवाईकीतारीख/Date Of Hearing : 02.05.2025 घोषणाकीतारीख /Date Of Pronouncement : 07.07.2025

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Mr.A. Sasikumar, CIT
Section 115JSection 143(3)Section 14A

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH: CHENΝΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2330/Chny/2019 निर्धारण वर्ष/Assessment Year: 2015-16 M/s. Ashok Leyland Ltd., 1, Sardar Patel Road, Guindy, Chennai-600 032. [PAN: AAACA 4651 L] (अपीलार्थी/Appellant) v. The ACIT, Large Taxpayer Unit-2, Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA No.2618/Chny/2019 निर्धारण वर्ष/Assessment Year: 2015-16 The ACIT, Large Taxpayer…

Bajaj Electricals Ltd, Mumbai vs. Addl CIT 2(1), Mumbai

ITA 111/MUM/2016[2011-12]Status: DisposedITAT Mumbai01 Jul 2025AY 2011-12

Bench: Hon'Ble Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

Section 115Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE HON'BLE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 4172/Mum/2013 (Assessment Year: 2009-10) Bajaj Electricals Limited, 45/47, Bombay Life Building, Veer Nariman Road, Fort, Mumbai-400001. PAN: AAACB2484Q Vs. Addl.CIT-2(1), Aayakar Bhavan, M.K. Road, Mumbai-400020. Appellant) : Respondent) I.T.A. No. 110/Mum/2016 (Assessment Year: 2010-11) Bajaj Electricals Limited, 51, Mulla House, M.G. Road, Fort, mumbai-400001. PAN: AAACB2484Q Appellant) Vs. Addl.CIT-2(1), Aayakar Bhavan, M.K. Road, Mumbai-400020. : Respondent) I.T.A. No.…

Bajaj Electricals Ltd, Mumbai vs. Addl CIT 2(1), Mumbai

Accordingly we remit the impugned issue back to the AO with similar directions. The grounds raised by the assessee in this regard are allowed for statistical purposes

ITA 110/MUM/2016[2010-11]Status: DisposedITAT Mumbai01 Jul 2025AY 2010-11

Bench: Hon’Ble Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Respondent: Shri Rakesh Ranjan-CIT-DR &
Section 115Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE HON’BLE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 4172/Mum/2013 (Assessment Year: 2009-10) Bajaj Electricals Limited, Addl.CIT-2(1), 45/47, Bombay Life Building, Veer Aayakar Bhavan, M.K. Road, Vs. Nariman Road, Fort, Mumbai-400001. Mumbai-400020. PAN: AAACB2484Q Appellant) : Respondent) I.T.A. No. 110/Mum/2016 (Assessment Year: 2010-11) Bajaj Electricals Limited, Addl.CIT-2(1), 51, Mulla House, M.G. Road, Aayakar Bhavan, M.K. Road, Vs. Fort, mumbai-400001. Mumbai-400020. PAN: AAACB2484Q Appellant) : Respondent) I.T.A. No.…

DCIT 2(1)(1), Mumbai vs. Bajaj Electricals Ltd, Mumbai

ITA 5750/MUM/2015[2011-12]Status: DisposedITAT Mumbai01 Jul 2025AY 2011-12

Bench: Hon'Ble Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Nitesh S. Joshi, ARFor Respondent: Shri Rakesh Ranjan-CIT-DR &
Section 115Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE HON'BLE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 4172/Mum/2013 (Assessment Year: 2009-10) Bajaj Electricals Limited, 45/47, Bombay Life Building, Veer Nariman Road, Fort, Mumbai-400001. PAN: AAACB2484Q Vs. Addl.CIT-2(1), Aayakar Bhavan, M.K. Road, Mumbai-400020. Appellant) : Respondent) I.T.A. No. 110/Mum/2016 (Assessment Year: 2010-11) Bajaj Electricals Limited, 51, Mulla House, M.G. Road, Fort, mumbai-400001. PAN: AAACB2484Q Vs. Appellant) : Respondent) I.T.A. No. 5749/Mum/2015 (Assessment Year: 2010-11) Dy. CIT-2(1)(1)…

DCIT 2(1)(1), Mumbai vs. Bajaj Electricals Ltd, Mumbai

Accordingly we remit the impugned issue back to the AO with similar directions. The grounds raised by the assessee in this regard are allowed for statistical purposes

ITA 5749/MUM/2015[2010-11]Status: DisposedITAT Mumbai01 Jul 2025AY 2010-11

Bench: Hon’Ble Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Respondent: Shri Rakesh Ranjan-CIT-DR &
Section 115Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE HON’BLE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 4172/Mum/2013 (Assessment Year: 2009-10) Bajaj Electricals Limited, Addl.CIT-2(1), 45/47, Bombay Life Building, Veer Aayakar Bhavan, M.K. Road, Vs. Nariman Road, Fort, Mumbai-400001. Mumbai-400020. PAN: AAACB2484Q Appellant) : Respondent) I.T.A. No. 110/Mum/2016 (Assessment Year: 2010-11) Bajaj Electricals Limited, Addl.CIT-2(1), 51, Mulla House, M.G. Road, Aayakar Bhavan, M.K. Road, Vs. Fort, mumbai-400001. Mumbai-400020. PAN: AAACB2484Q Appellant) : Respondent) I.T.A. No.…

Bajaj Electricals Ltd, Mumbai vs. Addl CIT 2(1), Mumbai

Accordingly we remit the impugned issue back to the AO with similar directions. The grounds raised by the assessee in this regard are allowed for statistical purposes

ITA 4172/MUM/2013[2009-10]Status: DisposedITAT Mumbai01 Jul 2025AY 2009-10

Bench: Hon’Ble Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Respondent: Shri Rakesh Ranjan-CIT-DR &
Section 115Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE HON’BLE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 4172/Mum/2013 (Assessment Year: 2009-10) Bajaj Electricals Limited, Addl.CIT-2(1), 45/47, Bombay Life Building, Veer Aayakar Bhavan, M.K. Road, Vs. Nariman Road, Fort, Mumbai-400001. Mumbai-400020. PAN: AAACB2484Q Appellant) : Respondent) I.T.A. No. 110/Mum/2016 (Assessment Year: 2010-11) Bajaj Electricals Limited, Addl.CIT-2(1), 51, Mulla House, M.G. Road, Aayakar Bhavan, M.K. Road, Vs. Fort, mumbai-400001. Mumbai-400020. PAN: AAACB2484Q Appellant) : Respondent) I.T.A. No.…

Dai-Ichi Karkaria Limited, Mumbai vs. DCIT, Circle-1(1)(1), Mumbai

In the result, ground no. 4 of the assessee is allowed

ITA 1588/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jun 2025AY 2017-18

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 115JSection 14ASection 254(1)Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) Dai-ichi Karkaria Limited DCIT Circle 1(1)(1), 3rd Floor, Liberty Building, Vs. Room No. 533, 5th Floor, Sir VT Marg, Marine Lines, Aayakar Bhawan, Mumbai-400020. M.K. Road, Mumbai-400020. PAN: AAACD0548F (Appellant) .. (Respondent) Assessee by Ms. Priyanka Jain CA /AR Revenue by Shri. Annavaram Kosuri, Sr. DR Date of Hearing 25/06/2025 Date of Pronouncement 30/06/2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. Th…

Dcm Shriram Limited, Delhi vs. Assessment Unit, Delhi

ITA 4328/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jun 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…ITA Nos.927 & 2587/Del/2022, 704/Del/2021, 4328 & 1495/Del/2024 Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.927/Del/2022 [Assessment Year : 2015-16] DCIT, Circle-7(1), Room No.404, C.R. Building, New Delhi-110002. vs DCM Shriram Ltd., 5th Floor, Kanchenjunga Building, 18-Barakhamba Road, Connaught Place, New Delhi-110001. PAN-AAACD0079R APPELLANT RESPONDENT ITA No.704/Del/2021 [Assessment Year : 2016-17] DCM Shriram Ltd., 2nd Floor (West Wing), Worldmark 1, Aerocity, New Delhi-110…

DCIT, New Delhi vs. Dcm Shriram Ltd, New Delhi

ITA 927/DEL/2022[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…ITA Nos.927 & 2587/Del/2022, 704/Del/2021, 4328 & 1495/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.927/Del/2022 [Assessment Year : 2015-16] DCIT, Circle-7(1), Room No.404, C.R. Building, New Delhi-110002. vs DCM Shriram Ltd., 5th Floor, Kanchenjunga Building, 18-Barakhamba Road, Connaught Place, New Delhi-110001. PAN-AAACD0079R APPELLANT RESPONDENT ITA No.704/Del/2021 [Assessment Year : 2016-17] DCM Shriram Ltd., 2nd Floor (West Wing), Worldmark 1, Aerocity, New Delhi-110037. PA…