Again, in Sassoon J. David & Co. (P.) Ltd. v. CIT

1 Taxmann 485Supreme Court of India1979#5169 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 37

Issues it is cited on

test of enduring benefit section 56(1)management fees cost plus method agency pe prohibited by law arms length price withholding tax benchmarking analysis section 195 commercial expediency enduring benefit

Judgments citing Again, in Sassoon J. David & Co. (P.) Ltd. v. CIT

VINAY SANWARMAL NANGALIA,MUMBAI vs. INCOME TAX OFFICER, MUMBAI

In the result, grounds of appeal of assessee are partly allowed

ITA 2868/MUM/2023[2016-17]Status: DisposedITAT Mumbai18 Aug 2025AY 2016-17

Bench: Shri Pawan Singh& Ms. Padmavathy S(Physical Hearing) Vinay Sanwarmal Nangalia Ito, Ward – 17(3)(5), Mumbai 114 Satnam Apartments, Vs Aayakar Bhavan, 93, Cuffe Parade, Maharishi Karve Road, Mumbai-400005. Mumbai-400020. [Pan: Aadpn6491K] Appellant / Assessee Respondent / Revenue

Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER (Physical hearing) Vinay Sanwarmal Nangalia ITO, Ward – 17(3)(5), Mumbai 114 Satnam Apartments, Vs Aayakar Bhavan, 93, Cuffe Parade, Maharishi Karve Road, Mumbai-400005. Mumbai-400020. [PAN: AADPN6491K] Appellant / Assessee Respondent / Revenue Assessee by Shri K. Gopal, Advocate a/w Shri Akhilesh Deshmukh, Advocates Revenue by Shri Surendra Mohan, Sr. DR Date of Institution 10.08.2023 Date of hearing 10.07.2025 Date of pronouncement 18.08.2025 Order under section 254(1) of I…

M/S. UNITED BREWERIES LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-7(1)(1), BENGALURU

In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 1020/BANG/2023[2020-21]Status: DisposedITAT Bangalore31 Jan 2024AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri K R Vasudevan &

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1019 & 1020/Bang/2023 Assessment Years : 2012-13 & 2020-21 M/s. United Breweries Ltd., The Deputy Level 3, UB Tower, Commissioner of UB City, Income Tax, Bangalore North, Circle 7(1)(1), Bangalore – 560 001. Bangalore. Vs. PAN: AAACU6053C APPELLANT RESPONDENT : Shri K R Vasudevan & Assessee by Shri Ankur Pai, Advocates Revenue by : Shri D.K. Mishra, CIT DR Date of Hearing : 22-01-2024 Date of Pronouncement : 31-01-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER P…

M/S. UNITED BREWERIES LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(1), BANGALORE

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

ITA 308/BANG/2023[2017-18]Status: DisposedITAT Bangalore29 Aug 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ankur Pai, A.R. a/wFor Respondent: Shri Saravanan B., DR

Section 143(3)Section 144BSection 144C(13)Section 14ASection 250Section 92C

…IT(TP)A No.345/Bang/2021 & M/s. United Breweries Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.345/Bang/2021 Assessment Year: 2016-17 M/s. United Breweries Limited UB City, UB Tower, Level 4 JCIT No.24, Vittal Mallya Road Special Range-7 Vs. Bangalore 560 001 Bangalore PAN NO : AAACU6053C APPELLANT RESPONDENT Assessment Year: 2017-18 M/s. United Breweries Limited UB City, UB Tower, Level 4 No.24, Vittal Mallya Road DCIT Vs. Bangalore 560 001 Circle-7(1)(1) Bangalore PAN NO : AAACU6…

UNITED BREWERIES LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 7, BANGALORE

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

ITA 345/BANG/2021[2016-17]Status: DisposedITAT Bangalore29 Aug 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ankur Pai, A.R. a/wFor Respondent: Shri Saravanan B., DR

Section 143(3)Section 144BSection 144C(13)Section 14ASection 250Section 92C

AHLSTROM FIBER COMPOSITES (I) P. LTD.,,MUNDRA (KUTCH) vs. THE ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM

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

ITA 85/RJT/2017[2012-13]Status: DisposedITAT Rajkot04 Aug 2023AY 2012-13

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalit(Tp)A No.85& 287/Rjt/2017 Assessment Year :2012-13 & 2013-14

For Appellant: Shri S.N. Soparkar, ld.ARFor Respondent: Shri Shramdeep Sinha, ld.CIT-DR

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

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, राजकोट "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "यायपीठ "यायपीठ, , , , राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER IT(TP)A No.85& 287/RJT/2017 Assessment Year :2012-13 and 2013-14 Ahlstrom Fiber Composites Vs. ACIT, “Aayakar Bhavan” India Pvt. Ltd. Gandhidham Circle Mundra SEZ Integrated Gandhidham. Textile & Apparel Park (MITA), Plot No.7 Survey No141, Mundra Kutch-370 421.Gujarat PAN : AAGCA 90137 M IT(TP)A No.97…

AHLSTROM FIBER COMPOSITES (I) P. LTD.,,MUNDRA (KUTCH) vs. THE ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM

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

ITA 287/RJT/2017[2013-14]Status: DisposedITAT Rajkot04 Aug 2023AY 2013-14

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalit(Tp)A No.85& 287/Rjt/2017 Assessment Year :2012-13 & 2013-14

For Appellant: Shri S.N. Soparkar, ld.ARFor Respondent: Shri Shramdeep Sinha, ld.CIT-DR

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

AHLSTROM FIBERCOMPOSITES INDIA PVT. LTD.,,MUNDRA (KUTCH) vs. THE DY. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM

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

ITA 97/RJT/2016[2011-12]Status: DisposedITAT Rajkot04 Aug 2023AY 2011-12

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalit(Tp)A No.85& 287/Rjt/2017 Assessment Year :2012-13 & 2013-14

For Appellant: Shri S.N. Soparkar, ld.ARFor Respondent: Shri Shramdeep Sinha, ld.CIT-DR

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

M/S. UNITED BREWERIES LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-7, BANGALORE

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 2532/BANG/2019[2015-16]Status: DisposedITAT Bangalore19 May 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ankur Pai for Shri K.R. VasudevanFor Respondent: Shri Sankar Ganesh K., D.R

Section 143(3)Section 144C(13)Section 14ASection 37Section 92C

…IT(TP)A No.2532/Bang/2019 United Brewries Ltd., Bangalore 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.2532/Bang/2019 Assessment Year: 2015-16 United Brewries Ltd. UB City, UB Tower, Level 4 No.24, Vittal Mallya Road JCIT Bangalore 560 001 Vs. Special Range-7 Karnataka Bangalore PAN NO : AAACU6053C APPELLANT RESPONDENT Appellant by : Shri Ankur Pai for Shri K.R. Vasudevan, A.R. Respondent by : Shri Sankar Ganesh K., D.R. Date of Hearing : 17.05.2023 Date of Pronouncement : 19.05.2023 O R D E R…

KALBURGI CEMENT PRIVATE LIMITED,HYDERABAD vs. DCIT CIRCLE -2(1), HYDERABAD

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

ITA 573/HYD/2022[2018-19]Status: DisposedITAT Hyderabad15 May 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri Kalyanasundaram, C.AFor Respondent: Sri Jeevan Lal Lavidiya

Section 142(1)Section 143(2)Section 143(3)Section 144BSection 263Section 270ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA.No.573/Hyd/2022 Assessment Year: 2018-19 Kalburgi Cement Private Vs. Dy.Commissioner of Limited, Income Tax, Hyderabad. Circle 2(1), Hyderabad. PAN : AACCV8513G. (Appellant) (Respondent) Assessee by: Sri Kalyanasundaram, C.A. Revenue by: Sri Jeevan Lal Lavidiya, CIT-DR Date of hearing: 25.04.2023 Date of pronouncement: 15.05.2023 O R D E R Per Shri Laliet Kumar, J.M. The captioned appeal arose against the assessment order passed by the Deputy Commission…

M/S UNITED SPIRITS LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-7 , BANGALORE

In the result, ground 7 is allowed for statistical purposes

ITA 3091/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Nov 2022AY 2014-15

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(Tp)A No.3091/Bang/2018 : Asst.Year 2014-2015 M/S.United Spirits Limited The Joint Commissioner Of 6Th Floor, Ub Towers, Income-Tax, Special Range-7 V. Bangalore. # 24 Vittal Mallya Road Bangalore – 560 001. Pan : Aaccm8043J. (Appellant) (Respondent)

For Appellant: Sri.Percy Pardiwala, Senior Counsel and Sri.Ankur Pai, AdvocateFor Respondent: Sri. Manjunath Karkihalli, CIT –DR

Section 115PSection 143(2)Section 143(3)Section 14ASection 234BSection 36(1)(iii)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM IT(TP)A No.3091/Bang/2018 : Asst.Year 2014-2015 M/s.United Spirits Limited The Joint Commissioner of 6th Floor, UB Towers, Income-tax, Special Range-7 v. Bangalore. # 24 Vittal Mallya Road Bangalore – 560 001. PAN : AACCM8043J. (Appellant) (Respondent) Appellant by : Sri.Percy Pardiwala, Senior Counsel and Sri.Ankur Pai, Advocate Respondent by : Sri. Manjunath Karkihalli, CIT –DR Date of Pronouncement : 22.11.2022 Date of Hearing : 17.11.2022 O R D E R Per George George K, JM : This…

M/S UNITED BREWERIES LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

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

ITA 481/BANG/2018[2012-13]Status: DisposedITAT Bangalore11 Nov 2022AY 2012-13

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.K.Sankar Ganesh, JCIT –DR

Section 115JSection 143(2)Section 143(3)Section 14ASection 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.481/Bang/2018 : Asst.Year 2012-2013 M/s.United Breweries Limited The Deputy Commissioner of Level-4, UB Tower, UB City Income-tax, Circle 7(1)(1) v. No.24, Vittal Mallya Road Bangalore. Bangalore – 560 001. PAN : AAACU6053C. (Assessee) (Respondent) Assessee by : Sri.K.R.Vasudevan, Advocate Respondent by : Sri.K.Sankar Ganesh, JCIT –DR Date of Pronouncement : 11.11.2022 Date of Hearing : 02.11.2022 O R D E R Per George George K, JM : This appeal at the instance of the assessee is dir…

M/S. UNITED SPIRITS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BENGALURU

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

ITA 2701/BANG/2017[2013-14]Status: DisposedITAT Bangalore04 Apr 2022AY 2013-14

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2701/Bang/2017 : Asst.Year 2013-2014 M/S.United Spirits Limited The Deputy Commissioner Of Ub Towers, Income-Tax, Circle 7(1)(1) V. No.24 Vittal Mallya Road Bangalore. Bangalore – 560 001. Pan : Aaccm8043J. (Appellant) (Respondent) Appellant By : Sri.Percy Pardiwala, Senior Advocate Respondent By : Sri.Pradeep Kumar, Cit-Dr Date Of Pronouncement : 05.04.2022 Date Of Hearing : 24.03.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 12.10.2017 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Engaged In The Manufacture & Sale Of Alcoholic Beverage. The Assessee Filed Its Return Of Income For The Assessment Year 2013-2014 On 28.11.2013 Which Was Selected For Scrutiny Assessment. During The Course Of Assessment, The Assessee’S Case Was Also Referred To The Transfer Pricing Officer (Tpo). The Tpo Vide Order Dated 26.10.2016, Recommended Transfer Pricing Adjustments. The A.O., Thereafter, Passed A Draft Assessment Order Dated 30.12.2016. 2 It(Tp)A No.2701/Bang/2017 M/S.United Spirits Limited.

For Appellant: Sri.Percy Pardiwala, Senior AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR

Section 143(3)Section 14ASection 234BSection 234CSection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.2701/Bang/2017 : Asst.Year 2013-2014 M/s.United Spirits Limited The Deputy Commissioner of UB Towers, Income-tax, Circle 7(1)(1) v. No.24 Vittal Mallya Road Bangalore. Bangalore – 560 001. PAN : AACCM8043J. (Appellant) (Respondent) Appellant by : Sri.Percy Pardiwala, Senior Advocate Respondent by : Sri.Pradeep Kumar, CIT-DR Date of Pronouncement : 05.04.2022 Date of Hearing : 24.03.2022 O R D E R Per George George K, JM : This appeal at the instance of the assessee is directed ag…

IBM INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

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

ITA 289/BANG/2021[2015-16]Status: DisposedITAT Bangalore14 Feb 2022AY 2015-16

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(Tp)A No. 289/Bang/2021 Assessment Year : 2015-16 M/S. Ibm India Pvt. Ltd., The Deputy No. 12, Subramanya Commissioner Of Arcade, Income-Tax, Bannerghatta Road, Circle 3 (1)(1), Bangalore – 560 029. Vs. Bangalore. Pan: Aaaci4403L Appellant Respondent Assessee By : Shri Ajay Roti, Ca Revenue By : Shri Pradeep Kumar, Cit Dr Date Of Hearing : 12-01-2022 Date Of Pronouncement : 14-02-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Final Assessment Order Dated 30.04.2021 U/S. 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Act Passed By The National Faceless Assessment Centre, Delhi Relating To Assessment Year 2015-16 On Following Grounds Of Appeal: “The Grounds Stated Hereunder Are Independent Of & Without Prejudice To One Another. The Appellant Submits As Under: 1. Assessment Order Bad In Law 1.1. At The Outset, M/S Ibm India Private Limited (Hereinafter Referred To As 'The Appellant' Or 'The Company') Prays That The Order Dated April 30. 2021

For Appellant: Shri Ajay Roti, CAFor Respondent: Shri Pradeep Kumar, CIT DR

Section 10ASection 143(3)Section 144BSection 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 289/Bang/2021 Assessment Year : 2015-16 M/s. IBM India Pvt. Ltd., The Deputy No. 12, Subramanya Commissioner of Arcade, Income-tax, Bannerghatta Road, Circle 3 (1)(1), Bangalore – 560 029. Vs. Bangalore. PAN: AAACI4403L APPELLANT RESPONDENT Assessee by : Shri Ajay Roti, CA Revenue by : Shri Pradeep Kumar, CIT DR Date of Hearing : 12-01-2022 Date of Pronouncement : 14-02-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been filed…

M/S MICROSHIP TECHNOLOGY INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

In the result appeal filed by assessee stands partly allowed

ITA 323/BANG/2019[2010-11]Status: DisposedITAT Bangalore14 Jun 2021AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2010-11

For Appellant: Smt. Tanmay Rajkumar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 143(3)Section 254Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2010-11 Microchip Technology India The Dy. Commissioner of Pvt. Ltd., Income-Tax, Plot No.149-B EPIP Phase Circle-4(1)(2), Industrial Area, Vs. Bengaluru. Whitefield, Bengaluru-560 066. PAN – AABCM 9868 J APPELLANT RESPONDENT Assessee by : Smt. Tanmay Rajkumar, Advocate Revenue by : Ms. Neera Malhotra, CIT(DR) Date of Hearing : 10-03-2021 Date of Pronouncement : 14-06-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by ass…

M/S. UNITED SPIRITS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

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

ITA 489/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 May 2020AY 2012-13

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadaleit(Tp)A No.489/Bang/2017 (Assessment Year: 2012-13) M/S. United Spirits Limited, Ub Towers, No.24, Vittal Mallya Road, Bangalore-560 001 ….Appellant Vs. Dy. Commissioner Of Income Tax, Circle 7(1)(1), Bangalore. ……Respondent. Assessee By: Shri Perci Pardiwala, Senior Advocate & Shri Ketan Ved, C.A. Revenue By: Shri Bipin C.N, Jcit (D.R) Date Of Hearing : 06.03.2020. Date Of Pronouncement : 29.05.2020. O R D E R Per Shri B.R. Baskaran, A.M. : The Assessee Has Filed This Appeal Challenging The Assessment Order Dated 31-01-2017 Passed By The Assessing Officer For Assessment Year 2012-13 Passed U/S 143(3) R.W.S 144C(13) Of The Act.

For Appellant: Shri Perci Pardiwala, Senior Advocate and Shri Ketan Ved, C.AFor Respondent: Shri Bipin C.N, JCIT (D.R)

Section 143(3)Section 144C(10)Section 144C(13)Section 14ASection 154Section 36(1)(iii)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ C ” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.489/Bang/2017 (Assessment Year: 2012-13) M/s. United Spirits Limited, UB Towers, No.24, Vittal Mallya Road, Bangalore-560 001 ….Appellant Vs. Dy. Commissioner of Income Tax, Circle 7(1)(1), Bangalore. ……Respondent. Assessee By: Shri Perci Pardiwala, Senior Advocate and Shri Ketan Ved, C.A. Revenue By: Shri Bipin C.N, JCIT (D.R) Date of Hearing : 06.03.2020. Date of Pronouncement : 29.05.2020. O R D E R PER SHRI B.R. BASKARAN, A.M. : The…

THE ITO, WARD-2(2)(1),, AHMEDABAD vs. SHRI JAGDISHCHANDRA B. PATEL,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 2166/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad27 Nov 2019AY 2010-11

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 2166/Ahd/2016 With C.O.159/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 I.T.O, Shri Jagdishchandra B. Patel, Ward-2(2)(1), Vs. 4A, Ketan Society, Ahmedabad. Nr. Sardar Patel Colony, Navjivan Post, Ahmedabad. Pan: Afupp4222L

For Appellant: Shri Dhiren Shah &

Section 48

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 2166/AHD/2016 With C.O.159/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 I.T.O, Shri Jagdishchandra B. Patel, Ward-2(2)(1), Vs. 4A, Ketan Society, Ahmedabad. Nr. Sardar Patel Colony, Navjivan Post, Ahmedabad. PAN: AFUPP4222L (Applicant) (Respondent) : Revenue by Shri N.R. Soni, C.I.T, D.R Assessee by : Shri Dhiren Shah & Ms Nupur Shah, A.Rs सुनवाई क" तार"ख/Date of Hearing : 10/10/2019 घोषणा क" तार"ख /Date of Pron…

GUJARAT VENTURE CAPITAL FUND 1995,,AHMEDABAD vs. THE ACIT, CIRCLE-10,, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2869/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad21 Jan 2019AY 2009-10

Section 143(3)Section 234ASection 45(1)Section 48Section 48(1)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD BEFORE, JUSTICE SHRI P.P. BHATT, PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2869/AHD/2013 "नधा"रण वष"/Asstt. Year: 2009-2010 Gujarat Venture Capital Fund 1995 A.C.I.T, 1st Floor, Premchand House, Vs. Circle-10, Ashram Road, Ahmedabad Ahmedabad PAN: AAATG2269D (Applicant) (Respondent) : Assessee by Shri S.N. Soparkar & Parin Shah, A.Rs : Revenue by Shri Vinod Tanwani, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 03/01/2019 घोषणा क" तार"ख /Date of Pronouncement: 21/01/2019 आदेश/O R D E R PER WA…

TUPELO CONSTRUCTION PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 25(2), NEW DELHI

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

ITA 2427/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Oct 2018AY 2014-15

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastavaay: 2014-15 Tupelo Construction Pvt. Ltd., Vs Dcit, 296, Forest Lane, Circle 25(2), Neb Sarai, New Delhi. Sainik Farms, New Delhi-110066 (Pan: Aaect3335J) (Appellant) (Respondent) Assessee By: Shri Gautam Jain, Advocate Shri Lalit Mohan, Advocate Department By : Shri Ravi Kant Gupta, Sr. Dr

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Ravi Kant Gupta, Sr. DR

Section 143(3)Section 36Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, HON’BLE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2014-15 Tupelo Construction Pvt. Ltd., vs DCIT, 296, Forest Lane, Circle 25(2), Neb Sarai, New Delhi. Sainik Farms, New Delhi-110066 (PAN: AAECT3335J) (Appellant) (Respondent) Assessee by: Shri Gautam Jain, Advocate Shri Lalit Mohan, Advocate Department by : Shri Ravi Kant Gupta, Sr. DR Date of hearing: 18.07.2018 Date of pronouncement: 11.10.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. This appeal has been preferred by the assessee against the o…

M/S. VOLVO INDIA PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE

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

ITA 1353/BANG/2010[2006-07]Status: DisposedITAT Bangalore11 Dec 2017AY 2006-07

Bench: Shri Inturi Rama Rao & Shri Lalit Kumarm/S.Volvo India Private Limited, Yalachahally Village, Tavarakere Post, Hoskote, Bangalore – 562 122. Pan: Aaacv 6747N … Appellant Vs. The Deputy Commissioner Of Income Tax, Ltu, … Respondent

For Appellant: Shri Neeraj Jain, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 10ASection 143(3)Section 234CSection 234DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIT KUMAR, JUDICIAL MEMBER M/s.Volvo India Private Limited, Yalachahally Village, Tavarakere Post, Hoskote, Bangalore – 562 122. PAN: AAACV 6747N … Appellant Vs. The Deputy Commissioner of Income Tax, LTU, … Respondent Appellant by : Shri Neeraj Jain, CA. Respondent by : Ms. Neera Malhotra, CIT(DR). Date of hearing : 15/09/2017 Date of pronouncement : 11/12/2017 O R D E R Per INTURI RAMA RAO, AM : This appeal is filed by the assessee company directed against the final assessment order dated…

ACIT 11(1), MUMBAI vs. SANJAY NAVIN BHANSALI, MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 6730/MUM/2014[2010-11]Status: DisposedITAT Mumbai11 Oct 2017AY 2010-11

Bench: Shri G.S. Pannu, Hon'Ble & Shri C.N. Prasad, Hon'Ble

For Appellant: Shri Chetan KariaFor Respondent: Shri V. Janardhanan

Section 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI G.S. PANNU, HON'BLE ACCOUNTANT MEMBER AND SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA.No.6730/MUM/2014 (A.Y: 2011-12) ACIT 11(1) v. Shri Sanjay Navin Bhansali, R.No.439, Aayakar Bhavan, 701B, Swati Mitra CHS, M.K.Road, Gulmohar Cross Road No.7, Mumbai-400 020 JVPD Scheme, Mumbai – 400 049 PAN NO: AEOPB 8845 G (Appellant) (Respondent) Assessee by : Shri Chetan Karia Revenue by : Shri V. Janardhanan Date of Hearing : 18.08.2017 Date of Pronouncement : 11.10.2017 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the Revenue a…

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