Amarchand & Mangaldas Suresh A. Shroff & Co. v. Asstt. CIT

187 ITD 750Income Tax Appellate Tribunal2021#23277 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,628 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 10(15)(iv)Section 10(4)Section 10(4B)Section 10(5B)Section 10A Section 10B Section 12 Section 14

Issues it is cited on

foreign tax credit section 90 double taxation assistant commissioner previous year person india

Judgments citing Amarchand & Mangaldas Suresh A. Shroff & Co. v. Asstt. CIT

Asst Commissioner of Income Tax-16(2), Mumbai vs. Azb and Partners, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 3382/MUM/2024[2017-18]Status: DisposedITAT Mumbai21 Oct 2024AY 2017-18

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Sunil M. LalaFor Respondent: Shri Ram Krishna Kedia, Sr. DR

Section 143(2)Section 250Section 90

…40 taxmann.com 102 (Delhi-Trib.) as referred by the ld. Counsel wherein it is held in para 19 of the order after referring the decision of ITAT, Mumbai in the case of Amarchand & Mangaldas Suresh A. Shroff & Co. v. Asstt. CIT [2020] 122 taxmann.com 248/12021] 187 ITD 750 as under:- 14 ITAs No.3381 & 3382/Mum/2024 AZB and Partners, Mumbai. A.Ys 2020-21 & 2017-18 “19. While arriving to our aforesaid conclusion we also draw our guidance in support from the decision of Hon'ble Mumbai ITAT in the case of Amarchand & Mangaldas Suresh A. Shroff & Co. v. Asstt. CIT [2020] 122 taxmann.com 248/12021] 187 ITD 750 where i…

Asst Commissioner of Income Tax- 16(2), Mumbai vs. Azb and Partners, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 3381/MUM/2024[2020-21]Status: DisposedITAT Mumbai21 Oct 2024AY 2020-21

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Sunil M. LalaFor Respondent: Shri Ram Krishna Kedia, Sr. DR

Section 143(2)Section 250Section 90

M/S. B S R & Co LLP, Mumbai vs. ACIT, Circle-16(2), Mumbai

ITA 736/MUM/2023[2012-13]Status: DisposedITAT Mumbai26 Sept 2023AY 2012-13

For Appellant: Shri Ajit JainFor Respondent: Shri Anil Sant

Section 143(3)Section 147Section 148Section 90

…the order passed by the CIT(A) as the CIT(A) has granted relief by placing reliance on the order of the Tribunal in the case of Amarchand & Mangaldas & Suresh A. Shroff & Co. vs. ACIT, Circle 16(2), Mumbai : [2020] 122 taxmann.com 248 (Mumbai - Trib.)/[2021] 187 ITD 750 (Mumbai - Trib.)[18-12- 2020] In any case, in view of paragraph 9 above, the reassessment order dated 26/12/2019 stands quashed and therefore, the ground Assessment Year 2012-13 raised by the Revenue does not survive. Accordingly, Ground No. 1 raised by the Revenue is dismissed. In result, the appeal preferred by the Assessee is allowed and the…