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. Carborundum Universal Ltd., Chennai vs. DCIT, Ltu-1, Chennai

In the result, the appeal filed by the assessee is allowed

ITA 79/CHNY/2025[2011-12]Status: DisposedITAT Chennai17 Apr 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.79/Chny/2025 िनधा9रण वष9 /Assessment Year: 2011-12 M/S. Carborundum Universal Ltd., The Joint Commissioner Of No.43, Vi Floor, Vs. Income Tax, Parry House Moore Street, Large Taxpayer Unit-1, Chennai Gpo Parrys, Chennai. Chennai – 600 001. [Pan: Aaacc 2474P]

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.79/Chny/2025 िनधा9रण वष9 /Assessment Year: 2011-12 M/s. Carborundum Universal Ltd., The Joint Commissioner of No.43, VI Floor, Vs. Income Tax, Parry House Moore Street, Large Taxpayer Unit-1, Chennai GPO Parrys, Chennai. Chennai – 600 001. [PAN: AAACC 2474P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri R. Vijayaraghavan, Advocate GH…

Assistant Commissioner of Income Tax, Madurai vs. Ramco Industries Limited, Chennai

Appeals of the revenue are dismissed

ITA 2901/CHNY/2024[2013-14]Status: DisposedITAT Chennai07 Apr 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकरअपीलसं./I.T.A.No.2900 & 2901/Chny/2024 (निर्धारण वर्ष / Assessment Year: 2011-12 & 2013-14)

Section 115JSection 143(3)Section 14ASection 263

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री जगदीश, लेख सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.2900 & 2901/Chny/2024 (निर्धारण वर्ष / Assessment Year: 2011-12 & 2013-14) The Assistant Commissioner of Vs M/s.Ramco Income Tax Corporate Circle, Madurai. (अपीलार्थी/Appellant) अपीलार्थीकीओरसे / Appellant by प्रत्यर्थीकीओरसे/Respondent by सुनवाईकी तारीख/Date of hearing घोषणाकीतारीख / Date of Pronouncement Industries 98A, Auras Corporation Cent…

Assistant Commissioner of Income Tax, Madurai vs. Ramco Industries Limited, Chennai

Appeals of the revenue are dismissed

ITA 2900/CHNY/2024[2011]Status: DisposedITAT Chennai07 Apr 2025

Bench: Shri Manu Kumar Giri & Shri Jagadish

For Appellant: Mr.V.Justin, CITFor Respondent: Mr. S.Muralidhar, FCA &
Section 115JSection 143(3)Section 144Section 14ASection 263

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी जगदीश , लेखा सद" के सम% BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.2900 & 2901/Chny/2024 (िनधा"रण वष" / Assessment Year: 2011-12 & 2013-14) Vs M/s.Ramco The Assistant Commissioner of Industries Income Tax Limited, Corporate Circle, 98A, Auras Corporation Centre, Madurai. Dr.Radhakrishnan Road, Mylapore, Chennai-600 004. PAN : AAACR-5284-J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant by : Mr.V.Justin, CIT…

Jsw Energy Limited, Mumbai vs. The Assistant Commissioner of Income Tax, Central Circle 8(3), Mumbai

In the result, both the appeals are allowed partly for statistical

ITA 3714/MUM/2024[2020-21]Status: DisposedITAT Mumbai26 Mar 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Gaurav KabraFor Respondent: Ms. Neena Jeph, CIT-DR/
Section 115JSection 14ASection 37Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos.3714/MUM/2024 Assessment Year: 2020-21 JSW Energy Ltd., 2nd floor, JSW Centre, Bandra Kurla Complex, Bandra East, Mumbai-400051. PAN NO. AAACJ 8109 N Appellant Vs. The Asst. CIT, Central Circle-8(3), Room No. 659, 6th floor, Aayakar Bhavan, Maharishi Karve Road, Mumbai-400020. Respondent ITA Nos.3713/MUM/2024 Assessment Year: 2020-21 JSW Energy (Barmer) Ltd., 2nd floor, JSW Centre, Bandra Kurla Complex, Bandra East, Mumbai-400051. PAN NO. AAACR8812 N…

Jsw Energy (Barmer) Limited, Mumbai vs. The Assistant Commissioner of Income Tax, Central Circle 8(3), Mumbai

In the result, both the appeals are allowed partly for statistical

ITA 3713/MUM/2024[2020-21]Status: DisposedITAT Mumbai26 Mar 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Ms. Neena Jeph, CIT-DR/For Respondent: Mr. Gaurav Kabra
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3714 /MUM/2024 Assessment Year: 2020-21 JSW Energy Ltd., The Asst. CIT, Central Circle-8(3), 2nd floor, JSW Centre, Bandra Room No. 659, 6th floor, Aayakar Vs. Kurla Complex, Bandra East, Bhavan, Maharishi Karve Road, Mumbai-400051. Mumbai-400020. PAN NO. AAACJ 8109 N Appellant Respondent ITA Nos. 3713/MUM/2024 Assessment Year: 2020-21 JSW Energy (Barmer) Ltd., The Asst. CIT, Central Circle-8(3), 2nd floor, JSW Centre, Bandra Room No. 659, 6th floor,…

Rays Power Experts Private Limited, Jaipur vs. Assistant Commissioner of Income Tax, Circle 2, Jaipur

In the result, the appeal of the assesee is allowed for statistical purposes as indicated hereinabove

ITA 1086/JPR/2024[2017-18]Status: DisposedITAT Jaipur18 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Anand Pareek, AdvocateFor Respondent: Smt. Runi Pal, CIT- DR a
Section 115BSection 143(3)Section 14ASection 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1086/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 Rays Power Experts Private Limited cuke The ACIT 4th Floor, Sheel Mohar Plaza, Vs. Circle-2, Jaipur Yudhister Marg, C-Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCR1929K vihykFkhZ@Appellant izR;FkhZ@Responde nt fu/kZkfjrh dh vksj ls@ Assessee by : Shri Anand Par…

Reckitt Benckiser (India) Pvt. Ltd., Gurgaon vs. D.C.I.T., Circle - 11(1), Kolkata

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 1801/KOL/2024[2020-2021]Status: DisposedITAT Kolkata18 Mar 2025AY 2020-2021

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

For Appellant: Shri Deepak Chopra, AR & Shri Rohan Khare, ARFor Respondent: Shri Guru Bhashyam, CIT, DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER ITA Nos.78/Kol/2018 Assessment Year: 2013-14 & ITA Nos.2681/Kol/2018 Assessment Year: 2014-15 & ITA Nos.2631/Kol/2019 Assessment Year: 2015-16 & ITA Nos.1801/Kol/2024 Assessment Year: 2020-21 & ITA Nos.2319/Kol/2024 Assessment Year: 2021-22 Reckitt Benckiser (India) DCIT, Circle-12(1), Kolkata. Pvt. Ltd. Diamond Prestige, 3rd Vs. Floor, Suit No. 313-315, 41A, AJC Bose Road, Kolkata-700017. (PAN: AABCR2655Q) (Appellant) (Respondent) Present for: Appellant by : Shri Deepak Chopr…

Reckitt Benckiser (India) Pvt Ltd., Kolkata vs. DCIT, Circle-12(1), Kolkata

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 2631/KOL/2019[2015-16]Status: DisposedITAT Kolkata18 Mar 2025AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

For Appellant: Shri Deepak Chopra, AR & Shri Rohan Khare, ARFor Respondent: Shri Guru Bhashyam, CIT, DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER ITA Nos.78/Kol/2018 Assessment Year: 2013-14 & ITA Nos.2681/Kol/2018 Assessment Year: 2014-15 & ITA Nos.2631/Kol/2019 Assessment Year: 2015-16 & ITA Nos.1801/Kol/2024 Assessment Year: 2020-21 & ITA Nos.2319/Kol/2024 Assessment Year: 2021-22 Reckitt Benckiser (India) DCIT, Circle-12(1), Kolkata. Pvt. Ltd. Diamond Prestige, 3rd Vs. Floor, Suit No. 313-315, 41A, AJC Bose Road, Kolkata-700017. (PAN: AABCR2655Q) (Appellant) (Respondent) Present for: Appellant by : Shri Deepak Chopr…

Reckitt Benckiser (India) Pvt Ltd., Kolkata vs. DCIT, Circle-12(1), Kolkata

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 78/KOL/2018[2013-14]Status: DisposedITAT Kolkata18 Mar 2025AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

For Appellant: Shri Deepak Chopra, AR & Shri Rohan Khare, ARFor Respondent: Shri Guru Bhashyam, CIT, DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER ITA Nos.78/Kol/2018 Assessment Year: 2013-14 & ITA Nos.2681/Kol/2018 Assessment Year: 2014-15 & ITA Nos.2631/Kol/2019 Assessment Year: 2015-16 & ITA Nos.1801/Kol/2024 Assessment Year: 2020-21 & ITA Nos.2319/Kol/2024 Assessment Year: 2021-22 Reckitt Benckiser (India) DCIT, Circle-12(1), Kolkata. Pvt. Ltd. Diamond Prestige, 3rd Vs. Floor, Suit No. 313-315, 41A, AJC Bose Road, Kolkata-700017. (PAN: AABCR2655Q) (Appellant) (Respondent) Present for: Appellant by : Shri Deepak Chopr…

Assistant Commissioner of Income Tax, Mumbai vs. Indiabulls Real Estatelimited, Gurgaon

Appeal is dismissed

ITA 2179/MUM/2024[2018-19]Status: DisposedITAT Mumbai10 Mar 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarthe Assistant Commissioner Of V/S. M/S Indiabulls Real Income Tax, Central Circle – 6(4), बनाम Estate Limited, M-62 & Mumbai, 63, 1Stfloor, Connaught Vijay Kumar Singh, Deputy Place, New Delhi – 110 001 Commissioner Of Income Tax, Central Circle 6(4), Mumbai, Room No. 453, 4 Th Floor, Kautilya Bhavan, G Block, Bkc, Bandra(E), Mumbai 400 051, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabci5194F Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri K. Gopal & Shri Om Kandalkar,ARsFor Respondent: Mr. R.A. Dhyani (CIT DR)
Section 143(3)Section 14ASection 37(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER The Assistant Commissioner of v/s. M/s Indiabulls Real Income Tax, Central Circle – 6(4), बनाम Estate Limited, M-62 & Mumbai, 63, 1stFloor, Connaught Vijay Kumar Singh, Deputy Place, New Delhi – 110 001 Commissioner of Income Tax, Central Circle 6(4), Mumbai, Room No. 453, 4 th Floor, Kautilya Bhavan, G Block, BKC, Bandra(E), Mumbai 400 051, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCI5194F Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Sh…

M/S. Garden View Foods Pvt. Ltd., Delhi vs. Pr. CIT- 3, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 3225/DEL/2017[2011-12]Status: DisposedITAT Delhi10 Mar 2025AY 2011-12

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] Ptc India Ltd. Vs Dcit 2Nd Floor, Nbcc Tower, Circle-19(1), Delhi Bhikaji Cama Place, 15, R.K.Puram (Main), New Delhi-110066. Pan-Aabcp7947F Appellant Respondent [Assessment Year : 2018-19] Dcit Vs Ptc India Ltd. Circle-19(1), 2Nd Floor, Nbcc Tower, Delhi Bhikaji Cama Place, 15, R.K.Puram (Main), New Delhi-110066. Pan-Aabcp7947F Appellant Respondent Appellant By Shri Salil Kapoor, Adv. & Ms. Soumya Singh, Adv Respondent By Shri D S Sidhu, Cit Dr Date Of Hearing 25.08.2025 Date Of Pronouncement 19.11.2025

Section 143(3)Section 14ASection 250

…ITA No.961/Del/2023 & 3225/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] PTC India Ltd. vs DCIT 2nd Floor, NBCC Tower, Circle-19(1), Delhi Bhikaji Cama Place, 15, R.K.Puram (Main), New Delhi-110066. PAN-AABCP7947F APPELLANT RESPONDENT [Assessment Year : 2018-19] DCIT vs PTC India Ltd. Circle-19(1), 2nd Floor, NBCC Tower, Delhi Bhikaji Cama Place, 15, R.K.Puram (Main), New Delhi-110066. PAN-AABCP7947F APPELLANT RESPONDENT Appellant by Shri Salil Kapoor, Adv. & Ms. Soumya Singh,…

DCIT 3(3) (1), Mumbai vs. M/S. Shapoorji Pallonji and Co. Pvt. Ltd, Mumbai

In the result, both the appeals of the assessee are partly allowed and cross objections are dismissed

ITA 2234/MUM/2021[2015-16]Status: DisposedITAT Mumbai06 Mar 2025AY 2015-16

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Shri Rajan Vora a/w Shri Nikhil Tiwari & Ms. Palak MehtaFor Respondent: Shri Ajay Chandra, CIT/DR
Section 115JSection 14ASection 36(1)(iii)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 2232/Mum/2021 (A.Y. 2016-17) DCIT, Central Circle- M/s. Shapoorji Pallonji and Co. 8(3), Aayakar Bhavan, Pvt. Ltd. Mumbai Vs. First Floor, Shapoorji Pallonji Centre, 41/44, Minoo Desai Marg, Colaba, Mumbai-400005. PAN: AAACS 6994 C (Appellant) (Respondent) ITA No. 2027/Mum/2021 (A.Y. 2016-17) M/s. Shapoorji Pallonji and Co. DCIT, Central Circle- Pvt. Ltd. 8(3), Aayakar Bhavan, Mumbai First Floor, Shapoorji Pallonji Vs. Centre, 41/44, Minoo Desai Marg, Col…

DCIT 3(3) (1), Mumbai vs. M/S. Shapoorji Pallonji and Co.Pvt. Ltd, Mumbai

In the result, both the appeals of the assessee are partly allowed and cross objections are dismissed

ITA 2232/MUM/2021[2016-17]Status: DisposedITAT Mumbai06 Mar 2025AY 2016-17

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Shri Rajan Vora a/w Shri Nikhil Tiwari & Ms. Palak MehtaFor Respondent: Shri Ajay Chandra, CIT/DR
Section 115JSection 14ASection 36(1)(iii)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 2232/Mum/2021 (A.Y. 2016-17) DCIT, Central Circle- M/s. Shapoorji Pallonji and Co. 8(3), Aayakar Bhavan, Pvt. Ltd. Mumbai Vs. First Floor, Shapoorji Pallonji Centre, 41/44, Minoo Desai Marg, Colaba, Mumbai-400005. PAN: AAACS 6994 C (Appellant) (Respondent) ITA No. 2027/Mum/2021 (A.Y. 2016-17) M/s. Shapoorji Pallonji and Co. DCIT, Central Circle- Pvt. Ltd. 8(3), Aayakar Bhavan, Mumbai First Floor, Shapoorji Pallonji Vs. Centre, 41/44, Minoo Desai Marg, Col…

Shapoorji Pallonji & Company Pvt. Ltd, Mumbai vs. DCIT Cir 3(3) (1), Mumbai

In the result, both the appeals of the assessee are partly allowed and cross objections are dismissed

ITA 2027/MUM/2021[2016-17]Status: DisposedITAT Mumbai06 Mar 2025AY 2016-17

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Shri Rajan Vora a/w Shri Nikhil Tiwari & Ms. Palak MehtaFor Respondent: Shri Ajay Chandra, CIT/DR
Section 115JSection 14ASection 36(1)(iii)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 2232/Mum/2021 (A.Y. 2016-17) DCIT, Central Circle- M/s. Shapoorji Pallonji and Co. 8(3), Aayakar Bhavan, Pvt. Ltd. Mumbai Vs. First Floor, Shapoorji Pallonji Centre, 41/44, Minoo Desai Marg, Colaba, Mumbai-400005. PAN: AAACS 6994 C (Appellant) (Respondent) ITA No. 2027/Mum/2021 (A.Y. 2016-17) M/s. Shapoorji Pallonji and Co. DCIT, Central Circle- Pvt. Ltd. 8(3), Aayakar Bhavan, Mumbai First Floor, Shapoorji Pallonji Vs. Centre, 41/44, Minoo Desai Marg, Col…

Shapoorji Pallonji and Company Pvt. Ltd, Mumbai vs. DCIT Cir 3(3) (1), Mumbai

In the result, both the appeals of the assessee are partly allowed and cross objections are dismissed

ITA 2026/MUM/2021[2015-16]Status: DisposedITAT Mumbai06 Mar 2025AY 2015-16

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Shri Rajan Vora a/w Shri Nikhil Tiwari & Ms. Palak MehtaFor Respondent: Shri Ajay Chandra, CIT/DR
Section 115JSection 14ASection 36(1)(iii)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 2232/Mum/2021 (A.Y. 2016-17) DCIT, Central Circle- M/s. Shapoorji Pallonji and Co. 8(3), Aayakar Bhavan, Pvt. Ltd. Mumbai Vs. First Floor, Shapoorji Pallonji Centre, 41/44, Minoo Desai Marg, Colaba, Mumbai-400005. PAN: AAACS 6994 C (Appellant) (Respondent) ITA No. 2027/Mum/2021 (A.Y. 2016-17) M/s. Shapoorji Pallonji and Co. DCIT, Central Circle- Pvt. Ltd. 8(3), Aayakar Bhavan, Mumbai First Floor, Shapoorji Pallonji Vs. Centre, 41/44, Minoo Desai Marg, Col…

Bombay Oxygen Investments Limited, Mumbai vs. Commisioner of Income Tax, Mumbai

In the result, appeal of the assessee is allowed

ITA 4406/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Feb 2025AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble & Shri Girish Agrawalassessment Year: 2018-19

For Appellant: Shri Ronak Doshi, CAFor Respondent: Ms. Monika H. Pande, Sr. AR
Section 10(34)Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 Bombay Oxygen Investments Commissioner of Income-tax, Ltd., Mumbai 22/B, Mittal Tower, Vs. 210, Nariman Point, Mumbai – 400021 (PAN : AAACB1753A) (Appellant) (Respondent) Present for: Assessee : Shri Ronak Doshi, CA Revenue : Ms. Monika H. Pande, Sr. AR Date of Hearing : 09.12.2024 Date of Pronouncement : 27.02.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld. CIT(A), Nati…

Assistant Commissioner of Income Tax, Madurai vs. Ramco Industries Limited, Madurai

Appeals of the revenue stand dismissed

ITA 2884/CHNY/2024[2020]Status: DisposedITAT Chennai24 Feb 2025

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita Nos.2883 & 2884/Chny/2024. (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021) The Assistant Commissioner Of Vs. Ramco Industries Limited, Income Tax, 47, Psk Nagar, Corporate Circle, Rajapalayam 626 108. Madurai [Pan Aaacr 5284J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. S. Muralidhar & Shri J. Prabhakar, F.C.As. ""यथ" क" ओर से /Respondent By : Shri. R. Bhoopathi, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 06.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 24.02.2025 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri. S. Muralidhar and Shri JFor Respondent: Shri. R. Bhoopathi, Addl. CIT
Section 115JSection 143(3)Section 14A

…आयकर अपीलीय अिधकरण ‘ए’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ ITA Nos.2883 & 2884/Chny/2024. (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021) The Assistant Commissioner of Vs. Ramco Industries Limited, Income Tax, 47, PSK Nagar, Corporate Circle, Rajapalayam 626 108. Madurai [PAN AAACR 5284J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri…

Assistant Commissioner of Income Tax, Madurai vs. Ramco Industries Limited, Rajapalayam

Appeals of the revenue stand dismissed

ITA 2883/CHNY/2024[2018]Status: DisposedITAT Chennai24 Feb 2025

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita Nos.2883 & 2884/Chny/2024. (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021) The Assistant Commissioner Of Vs. Ramco Industries Limited, Income Tax, 47, Psk Nagar, Corporate Circle, Rajapalayam 626 108. Madurai [Pan Aaacr 5284J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. S. Muralidhar & Shri J. Prabhakar, F.C.As. ""यथ" क" ओर से /Respondent By : Shri. R. Bhoopathi, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 06.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 24.02.2025 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri. S. Muralidhar and Shri JFor Respondent: Shri. R. Bhoopathi, Addl. CIT
Section 115JSection 143(3)Section 14A

…आयकर अपीलीय अिधकरण ‘ए’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ ITA Nos.2883 & 2884/Chny/2024. (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021) The Assistant Commissioner of Vs. Ramco Industries Limited, Income Tax, 47, PSK Nagar, Corporate Circle, Rajapalayam 626 108. Madurai [PAN AAACR 5284J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri…

Muthu Thevar Nagarajan, Dindigul vs. ITO, Ward-1., Dindigul

Appeals of the revenue stand dismissed

ITA 2083/CHNY/2024[2018-19]Status: DisposedITAT Chennai24 Feb 2025AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita Nos.2883 & 2884/Chny/2024. (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021) The Assistant Commissioner Of Vs. Ramco Industries Limited, Income Tax, 47, Psk Nagar, Corporate Circle, Rajapalayam 626 108. Madurai [Pan Aaacr 5284J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. S. Muralidhar & Shri J. Prabhakar, F.C.As. ""यथ" क" ओर से /Respondent By : Shri. R. Bhoopathi, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 06.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 24.02.2025 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri. S. Muralidhar and Shri JFor Respondent: Shri. R. Bhoopathi, Addl. CIT
Section 115JSection 143(3)Section 14A

…आयकर अपीलीय अिधकरण ‘ए’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ ITA Nos.2883 & 2884/Chny/2024. (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021) The Assistant Commissioner of Vs. Ramco Industries Limited, Income Tax, 47, PSK Nagar, Corporate Circle, Rajapalayam 626 108. Madurai [PAN AAACR 5284J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri…

Vodafone Idea Limited (Earlier Known As Vodafone India Ltd. Which Stands Merged With Idea Cellular Ltd. and Consequently Known As Idea Ltd.), Mumbai vs. ACIT - Circle- 5 (3)(2), Mumbai

Appeal are allowed for statistical purposes

ITA 316/MUM/2019[2014-15]Status: DisposedITAT Mumbai18 Feb 2025AY 2014-15

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ketan Ved; Shri Ninad PatadeFor Respondent: Date
Section 115JSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 14ASection 194HSection 32(1)Section 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL "J” BENCH, MUMBAI SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Vodafone Idea Limited (Earlier Known as Vodafone India Limited which stands merged with Idea Cellular Limited and consequently known as Vodafone Idea Limited) 10th Floor, Birla Centurion, Century Mills Compound, Pandurang Budhkar Marg, Worli, Mumbai – 400 030, Maharashtra [PAN:AAACB2100P - Vodafone Idea Ltd.] (PAN:AAACH5332B - Erstwhile Vodafone India Ltd) ……. Appellant Assistant Commissioner of Income Tax Vs Circle 5(3)(2) Mumbai 400020, Maharashtra …………. Respondent Appe…