Alubound Dacs India (P.) Ltd. v. DCIT

HERE SOLUTIONS INDIA PRIVATE LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (CIRCLE 4(2)(1), MUMBAI), MUMBAI

In the result, appeal of the assessee is allowed

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2022-23

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2022-23 Here Solutions India Private The Deputy Commissioner of Limited Income Tax, Circle-4(2)(1), 11th Floor, Central B Wing, Mumbai Nesco IT Park, Tower 4, Nesco Complex, Vs. Western Express Highway, Goregaon East, Mumbai - 400063 (PAN: AACCN7231R) (Appellant) (Respondent) Present for: Assessee : Shri Ketan Ved, CA Revenue : Shri Pravin Salunkhe, Sr. DR Date of Hearing : 02.12.2025 Date of Pronouncement : 30.01.2026 O R D E R PER GIRISH AGRAWAL, ACCOUNTAN…

NETSCRIBES DATA & INSIGHTS PVT LTD ,MUMBAI vs. PRINCIPAL COMMISSIONER OF (PCIT)-8, MUMBAI

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am) Netscribes Data & Insights P.L. Pcit-8 Office No. 504, 5Th Floor 611, Aayakar Bhavan Lodha Supremus, Lower Parel Vs. M.K. Road Delisle Road, Mumbai-400013. Mumbai-400 020. Pan : Aaccn7742F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “B” Bench, Mumbai. Before Shri Narender Kumar Choudhry (JM) & Shri Omkareshwar Chidara (AM) Netscribes Data & Insights P.L. PCIT-8 Office No. 504, 5th Floor 611, Aayakar Bhavan Lodha Supremus, Lower Parel Vs. M.K. Road Delisle Road, Mumbai-400013. Mumbai-400 020. PAN : AACCN7742F Appellant Respondent : Shri Niranjan Govindekar Assessee by : Shri Leyaqat Ali Aafaqui Revenue by : 09/07/2025 Date of Hearing Date of pronouncement : 06/10/2025 O R D E R Per Omkareshwar Chidara (AM) :- The only issue to be adjudicated in this case is whether the appellant company is el…

JCIT OSD CIRCLE 2(3)(1), MUMBAI, MUMBAI vs. HDFC BANK LIMITED, MUMBAI

In the result, both the above stated appeals of the\nassessee in ITA No

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No. 1555/MUM/2025\n(A.Y. 2019-20)\nITA No. 1573/MUM/2025\n(A.Y. 2020-21)\nHDFC Bank Limited\nv/s.\nDeputy Commissioner of\nHDFC Bank House, Senapati\nबनाम\nIncome Tax - 2(3)(1), Room\nBapat Marg, Delisle Road S.O.,\nLower Parel, Mumbai-400013,\nMaharashtra\nNo. 552, Aaykar Bhavan, New\nMarine Lines, Mumbai\n400020, Maharashtra\nAppellant/अपीलार्थी\n.. \nRespondent/प्रतिवादी\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH2702H\nITA No. 2259/…

EMAIL PHARMACEUICAL INDUSTRIES PVT LTD,MUMBAI vs. PCIT-4 , MUMBAI

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

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarm/S Emil Pharmaceutical V/S. Principal Commissioner Of Industries Pvt. Ltd. बनाम Income Tax-4 101, Mangalam, Kulupwadi Room No. 629, Aayakar Road, Borivali East, Mumbai Bhawan, Maharishi Karve –400101, Maharashtra Road, Mumbai–400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace0922A Appellant/अपीलार्थी .. Respondent/प्रतिवादी

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER M/s Emil Pharmaceutical v/s. Principal Commissioner of Industries Pvt. Ltd. बनाम Income Tax-4 101, Mangalam, Kulupwadi Room No. 629, Aayakar Road, Borivali East, Mumbai Bhawan, Maharishi Karve –400101, Maharashtra Road, Mumbai–400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE0922A Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Anil Thakrar, CA (Virtually appeared) Respondent by : Shri Hemanshu Joshi, (Sr. DR) Date of Hearing 23.07…

KRISHNA PROCESSORS & INDUSTRIES PVT LTD ,MUMBAI vs. PR. COMMISSIONER OF INCOME TAX 4 MUMBAI , MUMBAI

In the result, appeal of the assessee is allowed, in terms of our aforesaid observations

Bench: Shri Amit Shukla & Shri Arun Khodpiaआयकर अपील सं. / Ita No.2877/Mum/2025 "नधा"रण वष" / Assessment Year :2020-21 Krishna Processors & Industries Pvt. Ltd. 312, 2Nd Floor, Kalbadevi Road, Mumbai-400 002 (Mh) Pan : Aadck1539Q

…आयकर अपील"य अ"धकरण "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL, “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2877/MUM/2025 "नधा"रण वष" / Assessment Year :2020-21 Krishna Processors & Industries Pvt. Ltd. 312, 2nd Floor, Kalbadevi Road, Mumbai-400 002 (MH) PAN : AADCK1539Q ........अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax, Mumbai-4 ……""यथ" / Respondent Assessee by : Shri Mandar Vaidya Revenue by : Shri Ritesh Mishra, CIT-DR सुनवाई क" तार"ख / Date of Hearing :14.08.2025 घोषणा क" तार"ख / Date of Pronou…

ABHAY ISPAT (INDIA) PRIVATE LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX OFFICER, MUMBAI - 6, MUMBAI

In the result, the appeal by the assessee is allowed

…Ltd. vs. Asstt. CIT, [ITA No.1693 (Bang.) of 2019\nc. JMS Mining (P.) Ltd. vs. Pr.CIT (2021) 130 taxmann.com 118 (Kol. – Trib)\nd. First American (India) (P.) Ltd. vs. Asstt. CIT [ITA No.1762 (Bang.) of 2019\ndated 29.04.2020.\ne. AluboundDacs (India) P. Ltd. 163 Taxmann.com 536 (Mumbai – Trib).\n6.\nThe learned PCIT, vide impugned order, disagreed with the submissions\nof the assessee and held that the CSR expenditure, being statutorily\nmandated, cannot be considered as a voluntary donation under section 80G\nof the Act. The learned PCIT also placed reliance upon the decision of the Co-\nordinate Bench of the T…

CORAL INDIA FINANCE & HOUSING LIMITED,MUMBAI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 3, MUMBAI, MUMBAI

In the result, the appeal filed by the assessee is hereby\nallowed

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH,\nMUMBAI\nBEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No.2496/MUM/2025\n(A.Y. 2020-21)\nCoral India Finance & Housing Limited, 4th Floor,\nDalamal House, Jamanlal\nBajaj Marg, Nariman Point,\nMumbai – 400 021,\nMaharashtra\nv/s.\nPrincipal Commissioner of\nIncome Tax- 3, 612, 6th\nFloor, Aayakar Bhavan,\nMaharishi Karve Road,\nMumbai – 400 020,\nMaharashtra\nबनाम\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACC4449C\nAppellant/अपीलार्थी .. Respondent/प्रतिवादी\nAppellant by :\nShri V K Ginde, AR\nRespo…

PASHUPATI CAPITAL SERVICES PRIVATE LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX OFFICER, MUMBAI - 4, MUMBAI

In the result, appeal filed by the assessee is allowed in above\nterms

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “C”, MUMBAI\nBEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER\n&\nSHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER\nITA NO. 2985/MUM/2025(A.Y: 2020-21)\nM/s. Pashupati Capital Services Pvt. Ltd.\nPCIT, Mumbai-4,\n806, DLH Park NR. MTNL Tele, SV\nRoad, Goregaon West, Maharashtra-\n400 104\nVs. R. No. 629, 6th floor,Aayakar\nBhavan, M. K. Road,\nMumbai-400 020\nPAN: AACCP0795J\n(Appellant)\n(Respondent)\nAssessee Represented by\n: Ms. Vinita Shah, Ld. AR\nDepartment Represented by\n: Shri R. A. Dhyani, Ld. DR\nDate of conclusion of Hearing\n: 24.06.2025\nDa…

FIRMENICH AROMATICS PRODUCTION (INDIA) PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(3)(1), MUMBAI

Bench: Smt. Beena Pillai & Shri Girish Agrawal

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 3987/MUM/2024 Assessment Year: 2020-21 Firmenich Production Limited Aromatics (India) Private Assessing Officer, Assessment Unit, Income Tax Department, Delhi Vs. Firmenich House, ABR Sapphire, Plot No 79 Street 13, MIDC, Andheri East, Chakala MIDC, S.O., Mumbai – 400093 (PAN : AABCF1120G) (Appellant) (Respondent) Present for: Assessee : Shri Madhur Agrawal, Advocate Shri Pratik Poddar and Shri Yash Ranglani Revenue : Ms. Ramapriya Raghavan, CIT DR Date of Hearing : 0…

FIRMENICH AROMATICS PRODUCTION (INDIA) PRIVATE LIMITED,MUMBAI vs. ASSESSING OFFICER, NEW DELHI

Bench: Smt. Beena Pillai & Shri Girish Agrawal

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 3987/MUM/2024 Assessment Year: 2020-21 Firmenich Production Limited Aromatics (India) Private Assessing Officer, Assessment Unit, Income Tax Department, Delhi Vs. Firmenich House, ABR Sapphire, Plot No 79 Street 13, MIDC, Andheri East, Chakala MIDC, S.O., Mumbai – 400093 (PAN : AABCF1120G) (Appellant) (Respondent) Present for: Assessee Revenue Date of Hearing : Shri Madhur Agrawal, Advocate Shri Pratik Poddar and Shri Yash Ranglani : Ms. Ramapriya Raghavan, CIT DR :…

ACIT-6(1)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA SUN LIFE AMC LTD., MUMBAI

In the result, the appeal by the Revenue is partly allowed

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailaditya Birla Sun Life Amc Ltd., Tower 1, Jupiter Mill Compound, 17Th Floor, One World Center, 841, Senapati Bapat Marg, ............... Appellant Mumbai - 400013 Pan : Aaacb6134D V/S

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Aditya Birla Sun Life AMC Ltd., Tower 1, Jupiter Mill Compound, 17th Floor, One World Center, 841, Senapati Bapat Marg, ............... Appellant Mumbai - 400013 PAN : AAACB6134D v/s ACIT, Circle – 6(1)(1), ……………… Respondent Mumbai ACIT, Circle – 6(1)(1), Mumbai ............... Appellant v/s Aditya Birla Sun Life AMC Ltd., Tower 1, Jupiter Mill Compound, 17th Floor, One World Center, 841, Senapati Bapat Marg, ……………. Respondent Mumbai - 400013 PAN : AAACB6134…

ADITYA BIRLA SUN LIFE AMC LIMITED,MUMBAI vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), DELHI

In the result, the appeal by the Revenue is partly allowed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“A” BENCH, MUMBAI\nBEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER\nSHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER\nITA No.494/Mum/2025\n(Assessment Year : 2020-21)\nAditya Birla Sun Life AMC Ltd.,\nTower 1, Jupiter Mill Compound,\n17th Floor, One World Center,\n841, Senapati Bapat Marg,\nMumbai - 400013\nAppellant\nPAN: AAACB6134D\nv/s\nRespondent\nACIT, Circle – 6(1)(1),\nMumbai\nITA No.792/Mum/2025\n(Assessment Year : 2020-21)\nAditya Birla Sun Life AMC Ltd.,\nTower 1, Jupiter Mill Compound,\n17th Floor, One World Center,\n841, Senapati Bapat Marg,\n…

LIVLONG INSURANCE BROKERS LIMITED ,MUMBAI vs. PCIT -4 , MUMBAI

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI\nBEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No.2864/MUM/2025\n(A.Y. 2020-21)\nLivlong Insurance Brokers V/s. Principal Commissioner of\nLimited, IIFL House, Sun बनाम Income Tax, Mumbai - 4,\nInfotech Park, Plot No. B23, Room No. 629, 6th Floor,\nRoad No. 16, Wagle Estate, Aayakar Bhavan, Maharishi\nThane- 400 604, Maharashtra Karve Road, Mumbai\n400020, Maharashtra\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCI5762M\nAppellant/अपीलार्थी .. Respondent/प्रतिवादी\nAppellant by :\nShri Pritesh M…

A.K. CAPITAL SERVICES LIMITED ,MUMBAI vs. PCIT, MUMBAI

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

Bench: Shri Sandeep Gosain, () & Shri Prabhash Shankar, ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, (JUDICIAL MEMBER) & SHRI PRABHASH SHANKAR, (ACCOUNTANT MEMBER) I.T.A. No. 2959/Mum/2025 Assessment Year: 2020-21 A. K. Capital Services Vs. Principal Limited Commissioner of 603, 6th Floor, Windsor, Income Tax, Off CST Road, Kalina, Mumbai – 400003. Santacruz, Mumbai – 400098. PAN: AAACA1069L (Appellant) (Respondent) Appellant by Shri. Govind Javeri Respondent by Shri. Rajesh Kumar Yadav (CIT DR) Date of Hearing 12.06.2025 Date of Pronouncement 16.06.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed…

MAHANSARIA ENTERPRISES PVT LTD,MUMBAI vs. PR. CIT, MUMBAI-5, MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharyassessment Year : 2020-21 Mahansaria Enterprises Private The Principal Commissioner Of Limited, Income Tax (Pcit), 301-304, 3Rd Floor, Vs. Room No. 515, 5Th Floor, Peninsula Chambers, Aayakar Bhavan, Peninsula Corporate Park, Maharshi Karve Road, G.K. Marg, Lower Parel West, Mumbai-400020 Mumbai-400026 Pan : Aaacy1568L (Appellant) (Respondent) For Assessee : Shri Vipul Joshi, Adv. & Prashant Bhumare For Revenue : Shri Satyaprakash R. Singh, Cit-Dr Date Of Hearing : 14-05-2025 Date Of Pronouncement : 11-06-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Principal Commissioner Of Income Tax, Mumbai-5 [„Ld.Pcit‟] U/S. 263 Of The Income Tax Act, 1961 („The Act‟), Dated 17-03-2025, Pertaining To Assessment Year (Ay) 2020-21, Wherein The Assessee Has Taken The Following Grounds Of Appeal:

…cases: i. Alubound Dacs India Private Limited vs. DCIT [(Ι.Τ.Α. No 3663/Mum/2023)] ii. DCIT v/s. Motilal Oswal Securities Ltd. [(Ι.Τ.Α. No 1795 & 1796 Mum/2023)] iii. Naik Seafoods Pvt Ltd. v/s. PCIT [(Ι.Τ.Α. Νο 490/Mum/2021)] iv. FDC Ltd. v/s. PCIT [(2023) 157 Taxmann.com 387 (Mum.)] v. Societe Generale Securities India (P.) Ltd. vs. PCIT [(2023) 157 taxmann.com 533 (Mum - Trib)] vi. Synergia Lifesciences Pvt. Ltd vs. DCIT [(I.T.A. No 938/Mum/2023)] vii. Sikka Ports & Terminals Limited vs. PCIT [(Ι.Τ.Α. No 1865/Mum/2024)] viii. Worley Services India Pvt Ltd. vs. PCIT [(I.T.A. No 554/Mum/2024)] ix. Sequel Logis…

ASSISTANT COMMISSIONER OF INCOME TAX-3(4),MUMBAI, MUMBAI vs. LUBRIZOL INDIA PVT LTD, THANE

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

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjeeassistant Commissioner Of Vs Lubrizol India Pvt Ltd Income-Tax-3(4), Mumbai 9/3, Lubrizol India Private Limited- 5Th Room No.559, Floor, Plant, Thane Belapur Road, Turbhe Aayakar Bhavan, Churchgate Naka, Turbhe, Navi Mumbai, Thane- Mumbai-400 020 400 705 Pan: Aaacl0126H Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Assistant Commissioner of vs Lubrizol India Pvt Ltd Income-tax-3(4), Mumbai 9/3, Lubrizol India Private Limited- 5th Room No.559, Floor, Plant, Thane Belapur Road, Turbhe Aayakar Bhavan, Churchgate Naka, Turbhe, Navi Mumbai, Thane- Mumbai-400 020 400 705 PAN: AAACL0126H APPELLANT RESPONDENT C.O. No.288/Mum/2024 (Arising out of ITA No.5955/Mum/2024) (Assessment Year: 2016-17) Lubrizol India Pvt Ltd vs Assistant Commissioner of Income- 9/3, Lubrizol India Private t…

BANK OF NOVA SCOTIA ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAX CIRCLE 1(2)(1), MUMBAI

In the result appeal filed by the assessee stands allowed

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3566/Mum/2024 Assessment Year: 2020-21 Bank of Nova Scotia Vs. Assistant Ground Floor, Mittal Commissioner of Tower, B-Wing, Nariman Income Tax, Point, Mumbai-4000021 Circle1(2)(1), PAN:AAACB1536H Kautilya Bhawan, (Appellant) Bandra Kurla Complex, Mumbai - 400051 (Respondent) Appellant by Shri Anish Thacker/Pranay Gandhi Respondent by Shri Krishna Kumar, Sr. D.R. Date of Hearing 15/01/2025 Date of Pronouncement 31/01/2025 ORDER Per: Smt. Beena Pillai, J.M.:…

DEUTSCHE INDIA PVT. LTD.(EARLIER KNOWN AS 'DBOI GLOBAL SERVICES PVT. LTD.),MUMBAI vs. ACIT-1(3)(1), MUMBAI

In the result, the appeal by the assessee is partly allowed for 16

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 2522/Mum./2022 (Assessment Year : 2017–18) Deutsche India Pvt Ltd., (Earlier known as DBOI Global Services Pvt Ltd) Block B-4, Level – 6, Nirlon Knowledge Park ……………. Appellant Western Express Highway, Goregoan (E) Mumbai 400 063 PAN – AACCD2953L v/s The ACIT Circle – 1(3)(1) ……………. Respondent 5th Floor, Aayakar Bhavan, MK Road Mumbai – 400020. Assessee by : Shri J.D. Mistri Revenue by : Ms. Neena Jeph (CIT-DR) Date of Hearing – 09/09/2024 Date of Order – 2…