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

163 Taxmann.com 536Income Tax Appellate Tribunal2024#4926 most cited

What is Alubound Dacs India (P.) Ltd. v. DCIT authority for?

Expenditure on Corporate Social Responsibility (CSR) activities is an allowable deduction under section 80G of the Income Tax Act, provided the conditions stipulated in section 80G are met, irrespective of being part of CSR expenditure.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2026.

Also referred to as

Alubond Dacs India (P.) Ltd. v. DCIT · section 80G · CSR expenditure · Companies Act 2013 · section 135 · allowable deduction · tax benefit

Sections most often in play

Section 37(1)Section 80GSection 135Section 143(3)Section 263Section 142(1)Section 144BSection 30

Issues it is cited on

section 80g(2)(a)section 80g(1)section 80g(2)section 135csr expendituresection 30explanation to section 37section 80g(5)(vi)application of incometax benefitsection 35section 31

Judgments citing 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)

In the result, appeal of the assessee is allowed

ITA 6658/MUM/2025[2022-2023]Status: DisposedITAT Mumbai30 Jan 2026AY 2022-2023

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

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri Pravin Salunkhe, Sr. DR
Section 144C(5)Section 37Section 37(1)Section 80GSection 80G(1)(i)Section 80G(5)

…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…

Gmm Pfaulder Ltd., Ahmedabad vs. The Pr.CIT, Ahmedabad-1, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 839/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad28 Oct 2025AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.839/Ahd/2025 िनधा"रण वष" /Assessment Year : 2020-21 Gmm Pfaulder Ltd. The Pr.Cit बनाम/ 3Rd Floor, B-Jadav Chambers Ahmedabad-1 V/S. Navrangpura H.O. Ahmedabad – 380 015 Ashram Road Ahmedabad – 380 009 "थायी लेखा सं./Pan: Aabcg 0563 A (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri S.N. Soparkar, Sr. Advocate Revenue By : Shri Sher Singh, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 09/09/2025 घोषणा की तारीख /Date Of Pronouncement: 28 /10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Of Learned Principal Commissioner Of Income-Tax, Ahmedabad-1 [Hereinafter Referred To As “Ld. Pr. Cit” For Short] Dated 07/03/2025 Passed In Exercise Of His Revisionary Jurisdiction Under Section 263 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short] For Assessment Year (Ay) 2020- 21. 2. The Assessee Has Raised The Following Grounds Of Appeal: Gmm Pfaulder Ltd. Vs. Pcit Asst. Year : 2020-21 2

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Sher Singh, CIT-DR
Section 135Section 143(3)Section 144BSection 263Section 32Section 80G

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “D”,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.839/Ahd/2025 िनधा"रण वष" /Assessment Year : 2020-21 GMM Pfaulder Ltd. The Pr.CIT बनाम/ 3rd Floor, B-Jadav Chambers Ahmedabad-1 v/s. Navrangpura H.O. Ahmedabad – 380 015 Ashram Road Ahmedabad – 380 009 "थायी लेखा सं./PAN: AABCG 0563 A (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee by : Shri S.N. Soparkar, Sr. Advocate Revenue by : Shri Sher Singh, CIT-DR सुनवाई की तारीख/Date o…

Pharmanza Herbal Private Limited, Dharmaj vs. The Principal Commissioner of Income Tax, Vadodara-1, Vaodara

ITA 749/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad08 Oct 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Alpesh Parmar, CIT DR
Section 143(3)Section 263Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.749/Ahd/2024 (Assessment Year: 2018-19) Pharmanza Herbal Pvt. Ltd., Vs. The Principal Commissioner Ranchood Krupa, Petlad Anand, of Income Tax, Dharmaj, Dist: Anand, Vadodara-1, Gujarat-388430 Vadodara [PAN No.AADCP3692H] (Appellant) .. (Respondent) Appellant by : Shri Biren Shah, AR Respondent by: Shri Alpesh Parmar, CIT DR 16.07.2025 Date of Hearing Date of Pronouncement 08.10.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by…

Netscribes Data & Insights Pvt Ltd, Mumbai vs. Principal Commissioner of (PCIT)-8, Mumbai

ITA 2508/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Oct 2025AY 2020-21

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

For Appellant: Shri Leyaqat Ali AafaquiFor Respondent: Shri Niranjan Govindekar
Section 263Section 80G

…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 vs. Hdfc Bank Limited, Mumbai

In the result, both the above stated appeals of the

ITA 2260/MUM/2025[2021-22]Status: DisposedITAT Mumbai06 Oct 2025AY 2021-22

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Ritesh Misra, (CIT-DR)
Section 143(3)Section 144Section 14A

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 1555/MUM/2025 (A.Y. 2019-20) ITA No. 1573/MUM/2025 (A.Y. 2020-21) HDFC Bank Limited v/s. Deputy Commissioner of HDFC Bank House, Senapati बनाम Income Tax - 2(3)(1), Room Bapat Marg, Delisle Road S.O., Lower Parel, Mumbai-400013, Maharashtra No. 552, Aaykar Bhavan, New Marine Lines, Mumbai 400020, Maharashtra Appellant/अपीलार्थी .. Respondent/प्रतिवादी स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH2702H ITA No. 2259/MUM/2025 (A.Y. 2019-20) ITA No. 2258/MUM/20…

Email Pharmaceuical Industries Pvt Ltd, Mumbai vs. PCIT-4, Mumbai

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

ITA 2079/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Sept 2025AY 2020-21

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

For Appellant: Shri Anil Thakrar, CA (Virtually appeared)For Respondent: Shri Hemanshu Joshi, (Sr. DR)
Section 115BSection 142(1)Section 143(3)Section 263Section 80G

…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

ITA 2877/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Aug 2025AY 2020-21

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

For Appellant: Shri Mandar VaidyaFor Respondent: Shri Ritesh Mishra, CIT-DR
Section 135Section 143(3)Section 263Section 263(1)Section 37(1)Section 80GSection 80G(2)

…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

ITA 3575/MUM/2025[2020-21]Status: DisposedITAT Mumbai05 Aug 2025AY 2020-21

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Gaurav KabraFor Respondent: Shri Rajesh Kumar Yadav, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 263Section 37Section 37(1)Section 80G

…P.) Ltd. vs. Asstt. CIT, [ITA No.1693 (Bang.) of 2019 c. JMS Mining (P.) Ltd. vs. Pr.CIT (2021) 130 taxmann.com 118 (Kol. – Trib) d. First American (India) (P.) Ltd. vs. Asstt. CIT [ITA No.1762 (Bang.) of 2019 dated 29.04.2020. e. AluboundDacs (India) P. Ltd. 163 Taxmann.com 536 (Mumbai – Trib). 6. The learned PCIT, vide impugned order, disagreed with the submissions of the assessee and held that the CSR expenditure, being statutorily mandated, cannot be considered as a voluntary donation under section 80G of the Act. The learned PCIT also placed reliance upon the decision of the Co- ordinate Bench of the Tribuna…

Coral India Finance & Housing Limited, Mumbai vs. The Principal Commissioner of Income Tax - 3, Mumbai

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

ITA 2496/MUM/2025[2020-21]Status: DisposedITAT Mumbai05 Aug 2025AY 2020-21

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri V K Ginde, ARFor Respondent: Shri R A Dhyani, (CIT-DR)
Section 135Section 142(1)Section 143Section 143(3)Section 263Section 37Section 37(1)Section 80GSection 80G(2)(a)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.2496/MUM/2025 (A.Y. 2020-21) Coral India Finance & Housing Limited, 4th Floor, Dalamal House, Jamanlal Bajaj Marg, Nariman Point, Mumbai – 400 021, Maharashtra v/s. Principal Commissioner of Income Tax- 3, 612, 6th Floor, Aayakar Bhavan, Maharishi Karve Road, Mumbai – 400 020, Maharashtra बनाम स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACC4449C Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri V K Ginde, AR Respondent by : Shri R A Dhyani, (CIT-DR) Date o…

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

ITA 2985/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-21

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhan

Section 135Section 142(1)Section 143(2)Section 143(3)Section 263Section 28Section 37Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 2985/MUM/2025(A.Y: 2020-21) M/s. Pashupati Capital Services Pvt. Ltd. PCIT, Mumbai-4, 806, DLH Park NR. MTNL Tele, SV Road, Goregaon West, Maharashtra- 400 104 Vs. R. No. 629, 6th floor,Aayakar Bhavan, M. K. Road, Mumbai-400 020 PAN: AACCP0795J (Appellant) (Respondent) Assessee Represented by : Ms. Vinita Shah, Ld. AR Department Represented by : Shri R. A. Dhyani, Ld. DR Date of conclusion of Hearing : 24.06.2025 Date of Pronouncement : 31.07.2025 ORDER PER…

Firmenich Aromatics Production (India) Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 1(3)(1), Mumbai

ITA 6100/MUM/2024[2021-22]Status: DisposedITAT Mumbai31 Jul 2025AY 2021-22

Bench: Smt. Beena Pillai & Shri Girish Agrawal

For Appellant: Shri Madhur Agrawal, AdvocateFor Respondent: Ms. Ramapriya Raghavan, CIT DR
Section 144C(5)

…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

ITA 3987/MUM/2024[2020-21]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-21

Bench: Smt. Beena Pillai & Shri Girish Agrawal

Section 144C(5)

…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 vs. Aditya Birla Sun Life Amc Ltd., Mumbai

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

ITA 792/MUM/2025[2020-21]Status: DisposedITAT Mumbai08 Jul 2025AY 2020-21

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

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajesh Kumar Yadav, CIT-DR
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 40

…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

ITA 494/MUM/2025[2020-21]Status: DisposedITAT Mumbai08 Jul 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhail

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajesh Kumar Yadav, CIT-DR
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.494/Mum/2025 (Assessment Year : 2020-21) Aditya Birla Sun Life AMC Ltd., Tower 1, Jupiter Mill Compound, 17th Floor, One World Center, 841, Senapati Bapat Marg, Mumbai - 400013 Appellant PAN: AAACB6134D v/s Respondent ACIT, Circle – 6(1)(1), Mumbai ITA No.792/Mum/2025 (Assessment Year : 2020-21) Aditya Birla Sun Life AMC Ltd., Tower 1, Jupiter Mill Compound, 17th Floor, One World Center, 841, Senapati Bapat Marg, Mumbai - 400013 Appellant PAN: AAACB6134D…

Livlong Insurance Brokers Limited, Mumbai vs. PCIT -4, Mumbai

ITA 2864/MUM/2025[2020-21]Status: DisposedITAT Mumbai17 Jun 2025AY 2020-21

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Pritesh Mehta,ARFor Respondent: Shri Aditya Rai, (Sr. DR)
Section 135Section 143(3)Section 263Section 37Section 80G

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.2864/MUM/2025 (A.Y. 2020-21) Livlong Insurance Brokers V/s. Principal Commissioner of Limited, IIFL House, Sun बनाम Income Tax, Mumbai - 4, Infotech Park, Plot No. B23, Room No. 629, 6th Floor, Road No. 16, Wagle Estate, Aayakar Bhavan, Maharishi Thane- 400 604, Maharashtra Karve Road, Mumbai 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCI5762M Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Pritesh Mehta,AR Respondent by : Shri Adity…

A.K. Capital Services Limited, Mumbai vs. PCIT, Mumbai

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

ITA 2959/MUM/2025[2020-21]Status: DisposedITAT Mumbai16 Jun 2025AY 2020-21

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

Section 142Section 143(3)Section 263Section 80G

…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

ITA 2158/MUM/2025[2020-21]Status: DisposedITAT Mumbai11 Jun 2025AY 2020-21

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:

For Appellant: Shri Vipul Joshi, Adv. &For Respondent: Shri Satyaprakash R. Singh, CIT-DR
Section 143(3)Section 263Section 37(1)Section 80G

…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 vs. Lubrizol India Pvt Ltd, Thane

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

ITA 5955/MUM/2024[2016-17]Status: DisposedITAT Mumbai13 Feb 2025AY 2016-17

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

For Appellant: Shri Paras Savla & Shri ShreyasFor Respondent: Shri Ram Krishn Kedia (SR DR)
Section 144BSection 147Section 250Section 32Section 32(1)(iia)Section 37Section 80G

…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

ITA 3566/MUM/2024[2020-21]Status: DisposedITAT Mumbai31 Jan 2025AY 2020-21

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

Section 135Section 143(2)Section 250Section 37Section 80G

…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

ITA 2522/MUM/2022[2017-18]Status: DisposedITAT Mumbai28 Oct 2024AY 2017-18

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri J.D. MistriFor Respondent: Ms. Neena Jeph (CIT-DR)
Section 143(3)Section 144C(13)Section 144C(5)Section 92CSection 92D

…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…

Alubound Dacs India (P.) Ltd. v. DCIT (163 Taxmann.com 536) — Cited in 24 Judgments | BharatTax