Apollo Tyres Ltd. v. DCIT

130 Taxmann.com 295High Court2021#5904 most cited

What is Apollo Tyres Ltd. v. DCIT authority for?

Tax is not deductible until the income accrues to the payee, and TDS liability arises only when the quantum of expenses is ascertained and the payee is identified. Provisions for expenses do not attract TDS until the actual work is assigned or completed.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

Apollo Tyres Ltd. v. DCIT · TDS · year end provisions · income accrues · payee · quantum of expenses · Section 40(a)(ia) · Section 37

Also reported as

360 ITR 36

Sections most often in play

Section 112Section 115CSection 115DSection 115JBSection 145Section 1941Section 194CSection 194H

Issues it is cited on

section 4(1)section 71section 127(2)section 47section 70transfer of capital assettrcsection 2(14)section 10(38)section 48mlisection 45

Judgments citing Apollo Tyres Ltd. v. DCIT

Fuji Electric India Private Limited, Chennai vs. Deputy Commissioner of Income Tax, Corporate Circle 1(1), Chennai

In the result the appeal of the Assessee is partly allowed for statistical purposes

ITA 701/CHNY/2025[2020-21]Status: DisposedITAT Chennai01 Dec 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. Siddhesh Chaugula, C.AFor Respondent: Shri. A R V Sreenivasan, C.I.T
Section 92C

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:701/Chny/2025 "नधा%रण वष% / Assessment Year: 2020-21 Fuji Electric India Private Limited, DCIT, A-329-A, Old Mahabalipuram Road, vs. Corporate Circle 1(1), Kottivakam, Chennai. Chennai – 600 041. [PAN:AABCC-2553-Q] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. Siddhesh Chaugula, C.A. (Virtual Hearing)…

Assistant Commissioner of Income Tax, Mumbai vs. Sonata Information Technology Limited, Mumbai

Appeal are dismissed

ITA 1359/MUM/2024[2015-2016]Status: DisposedITAT Mumbai27 Jun 2024AY 2015-2016
For Respondent: Dr. Kishor Dhule
Section 10ASection 115JSection 143(3)Section 37Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 1359/MUM/2024 ITA No. 1352/MUM/2024 (Assessment Year: 2015-16) (Assessment Year: 2016-17) ITA No. 1356/MUM/2024 (Assessment Year: 2017-18) (Assessment Year: 2018-19) & Assistant Commissioner of Income Tax, Mumbai, 481/2, Aayakar Bhavan, M.K. Road, Churchgate, Mumbai - 400020 …………… Appellant Vs Sonata Information Technology Limited, 208, T V Industrial Estate, 2nd Floor, S K Ahire Marg, Worli Colony, Mumbai - 400030 [PAN:AAECS8734J] ……………. Respondent Appearance For the Ap…

Assistant Commissioner of Income Tax Circle 3 4 Mumbai, Mumbai vs. Sonata Information Technology Limited, Mumbai

Appeal are dismissed

ITA 1352/MUM/2024[2016-2017]Status: DisposedITAT Mumbai27 Jun 2024AY 2016-2017

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Respondent: Dr. Kishor Dhule
Section 10ASection 115JSection 143(3)Section 37Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 1359/MUM/2024 ITA No. 1352/MUM/2024 (Assessment Year: 2015-16) (Assessment Year: 2016-17) ITA No. 1356/MUM/2024 (Assessment Year: 2017-18) (Assessment Year: 2018-19) & Assistant Commissioner of Income Tax, Mumbai, 481/2, Aayakar Bhavan, M.K. Road, Churchgate, Mumbai - 400020 …………… Appellant Vs Sonata Information Technology Limited, 208, T V Industrial Estate, 2nd Floor, S K Ahire Marg, Worli Colony, Mumbai - 400030 [PAN:AAECS8734J] ……………. Respondent Appearance For the Ap…

Sukhpal Singh Ahluwalia, Mumbai vs. ITO (International Taxation) Ward 1(1)(1), Mumbai

In the result, appeal of assessee is partly allowed

ITA 4139/MUM/2023[2019-20]Status: DisposedITAT Mumbai27 May 2024AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm Income Tax Officer Sukhpal Singh Ahluwalia (International Tax) Ward 6/24, Milan Building, 1(1)(1), 87, Tardeo Road, Room No.1817A, 18 Th Vs. Opp. Tardeo A C Market, Floor, Air India Building, Mumbai-400 034 Nariman Point, Mumbai-400 021 (Appellant) (Respondent) Pan No. Azupa6884D Assessee By : Shri Rashmikant C. Modi & Ms. Ketki Rajeshirke, Ars Revenue By : Shri Soumendu Kumar Sash, Dr Date Of Hearing: 18.04.2024 27.05.2024 Date Of Pronouncement :

For Appellant: Shri Rashmikant C. Modi &For Respondent: Shri Soumendu Kumar Sash, DR
Section 112Section 115CSection 143Section 144C(5)Section 254Section 45Section 48Section 74

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAJ KUMAR CHAUHAN, JM Income Tax Officer Sukhpal Singh Ahluwalia (International Tax) Ward 6/24, Milan Building, 1(1)(1), 87, Tardeo Road, Room No.1817A, 18 th Vs. Opp. Tardeo A C Market, Floor, Air India Building, Mumbai-400 034 Nariman Point, Mumbai-400 021 (Appellant) (Respondent) PAN No. AZUPA6884D Assessee by : Shri Rashmikant C. Modi & Ms. Ketki Rajeshirke, ARs Revenue by : Shri Soumendu Kumar Sash, DR Date of hearing: 18.04.2024 27.05.2024 Date of pronouncement : O R D E R PER PRASHANT MAHARISHI, AM: This a…

Anand Veena Twisters Pvt Ltd, Mumbai vs. DCIT Central Circle 7 (1), Mumbai

In the result, all these three appeals filed by the assessee are allowed

ITA 2601/MUM/2023[2015-16]Status: DisposedITAT Mumbai17 Nov 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Vimal Punmiya, ARFor Respondent: Shri Ajay Chandra, CIT DR
Section 10Section 10(38)Section 115Section 115JSection 132Section 14Section 143(2)Section 14ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.2599 to 2601/Mum/2023 (Assessment Year: 2013-14 to 2015-16) Anand Veena Twisters Pvt. Dy. Commissioner of Ltd. Income tax, Office No.802, Floor-8, Plot- Central Circle-7(1), 213, Room No.653, Raheja Chambers, Vs. 6th Floor, Aayakar Bhavan, Free Press Journal Marg, M.K. Road, Mumbai-400 Nariman Point 020 Mumbai-400 021 (Appellant) (Respondent) PAN No. AAACA4272F Assessee by : Shri Vimal Punmiya, AR Revenue by : Shri Ajay Chandra, CIT DR Date of hearing: 15.11.2023 Date of pronouncement :…

Anand Veena Twisters Pvt Ltd, Mumbai vs. Dy, Commissioner of Income Tax Central Circle 7(1), Mumbai

In the result, all these three appeals filed by the assessee are allowed

ITA 2600/MUM/2023[2014-15]Status: DisposedITAT Mumbai17 Nov 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Vimal Punmiya, ARFor Respondent: Shri Ajay Chandra, CIT DR
Section 10Section 10(38)Section 115Section 115JSection 132Section 14Section 143(2)Section 14ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.2599 to 2601/Mum/2023 (Assessment Year: 2013-14 to 2015-16) Anand Veena Twisters Pvt. Dy. Commissioner of Ltd. Income tax, Office No.802, Floor-8, Plot- Central Circle-7(1), 213, Room No.653, Raheja Chambers, Vs. 6th Floor, Aayakar Bhavan, Free Press Journal Marg, M.K. Road, Mumbai-400 Nariman Point 020 Mumbai-400 021 (Appellant) (Respondent) PAN No. AAACA4272F Assessee by : Shri Vimal Punmiya, AR Revenue by : Shri Ajay Chandra, CIT DR Date of hearing: 15.11.2023 Date of pronouncement :…

Anand Veena Twisters Pvt Ltd, Mumbai vs. Dy Commissioner of Income Tax Central Circle 7(1), Mumbai

In the result, all these three appeals filed by the assessee are allowed

ITA 2599/MUM/2023[2013-14]Status: DisposedITAT Mumbai17 Nov 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Vimal Punmiya, ARFor Respondent: Shri Ajay Chandra, CIT DR
Section 10Section 10(38)Section 115Section 115JSection 132Section 14Section 143(2)Section 14ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.2599 to 2601/Mum/2023 (Assessment Year: 2013-14 to 2015-16) Anand Veena Twisters Pvt. Dy. Commissioner of Ltd. Income tax, Office No.802, Floor-8, Plot- Central Circle-7(1), 213, Room No.653, Raheja Chambers, Vs. 6th Floor, Aayakar Bhavan, Free Press Journal Marg, M.K. Road, Mumbai-400 Nariman Point 020 Mumbai-400 021 (Appellant) (Respondent) PAN No. AAACA4272F Assessee by : Shri Vimal Punmiya, AR Revenue by : Shri Ajay Chandra, CIT DR Date of hearing: 15.11.2023 Date of pronouncement :…

Wipro Ge Healthcare Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore

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

ITA 285/BANG/2021[2016-17]Status: DisposedITAT Bangalore03 Feb 2023AY 2016-17

Bench: Shri Chandra Poojari & Shri Anikesh Banerjee

For Appellant: Shri K.R. Pradeep, A.R. &For Respondent: Shri Sunil Kumar Singh, D.R
Section 143(3)Section 144CSection 36(1)(vii)Section 37Section 92C

…IT(TP)A No.285/Bang/2021 M/s. Wipro GE Healthcare Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER IT(TP)A No.285/Bang/2021 Assessment Year: 2016-17 M/s. Wipro GE Healthcare Pvt. Ltd. No.4, Kadugodi Industrial Area Whitefield Bangalore 560 067 Deputy Commissioner (presently at Prestige of Income-tax Vs. Shanthineketan, 6th Floor, Crescent Circle-7(1)(1) 4, ITPL, Whitefield, Bangalore 560 Bangalore 048) PAN NO : AAACW1685J APPELLANT RESPONDENT Appellant by : Shri K.R. Pradeep, A.R. & Sm…

Dy CIT CC-2(3), Mumbai vs. Gauri Avinash Bhosale, Mumbai

In the result, all the three appeals filed by the learned Assessing

ITA 122/MUM/2021[2012-13]Status: DisposedITAT Mumbai19 Apr 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Jasbir Chouhan, CIT DR
Section 10(38)Section 132Section 143Section 143(3)Section 14ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 136/Mum/2021 (Assessment Year 2016-17) Dy. Commissioner of Income- Gauri Avinash Bhosale, tax, CC-2(3) 2, ABIL house, Ganesh Khind 8th Floor, Room No. 803, road, range hill corner, Pune Pratishtha Bhavan, Old CGO Vs. city, Pune-411007 Building Annexe, MK Road, Mumbai-400 020 (Appellant) (Respondent) PAN No. AAIPB7421J Assessee by : Shri Vijay Mehta, AR Revenue by : Shri Jasbir Chouhan, CIT DR Date of hearing: 08.04.2022 Date of pronouncement : 19.04.2022 O R D E R PER PRASHANT MA…

Mrs. Shikha Sanjaya Sharma, Mumbai vs. The DCIT, Circle-1(1)(1), Ahmedabad

In the result, this appeal of assessee is allowed

ITA 1546/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad13 Apr 2022AY 2016-17

Bench: Smt. Annapurna Gupta& Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar, Sr. Adv., & ShriFor Respondent: Shri Purushottam Kumar, Sr. DR
Section 10(38)Section 143(3)Section 70

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 1546/Ahd/2019 (Assessment Year: 2016-17) Mrs. Sikha Sanjaya Sharma Vs. DCIT 4402, South Tower, The Imperial, Circle-1(1)(1), B B. Nakashe Marg, Ahmedabad Mumbai-400034 [PAN No.ALFPS9244J] (Appellant) .. (Respondent) Assessee by : Shri S. N. Soparkar, Sr. Adv., & Shri Parin Shah, AR Revenue by : Shri Purushottam Kumar, Sr. DR Date of Hearing 12.01.2022 13.04.2022 Date of Pronouncement O R D E R PER Ms. MADHUMITA ROY - JM:…

Dy CIT - CC-2(3), Mumbai vs. Avinash Nivrutti Bhosale, Pune

In the result, appeal of the assessee is allowed and appeal of the revenue is dismissed for A

ITA 634/MUM/2021[2011-12]Status: DisposedITAT Mumbai28 Jan 2022AY 2011-12
Section 10(38)Section 132Section 153ASection 48

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER Dy. Commissioner of Vs. Shri Avinash Nivrutti Income Tax-CC-2(3) Bhosale Room No.803, 8th Floor 2, ABIL House Pratishtha Bhavan Ganesh Khind Road Old CGO Building Annexe Hill Corner, M.K.Road, Mumbai-400020 Pune City, Pune- 411 007 PAN/GIR No. ABTPB8151F (Appellant) .. (Respondent) Shri Avinash Nivrutti Vs. Dy. Commissioner of Income Bhosale Tax-CC-2(3) Room No.802, 8th Floor 2, ABIL House Ganesh Khind Road Pratishtha Bhavan Hill Corner, Old CGO Building Annexe Pune City, M.K.Road,…

Dy CIT Central Cir-2(3), Mumbai vs. Amit Avinash Bhosale, Pune

In the result, appeal filed by the Revenue for the A

ITA 166/MUM/2021[2015-16]Status: DisposedITAT Mumbai11 Jan 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Ms. Shailja Rai
Section 10(38)Section 127(2)Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 123 & 245/MUM/2021 (A.Ys: 2015-16 & 2016-17) DCIT – Central Circle – 2(3) v. Avinash Nivrutti Bhosale 8th Floor, Room No. 803 2, ABIL House M.K. Road, Churchgate Ganesh Khind Road Mumbai - 400020 Range Hill Corner Pune City, Pune Maharashtra – 411007 PAN: ABTPB8151F (Appellant) (Respondent) ITA NOs. 165 & 166/MUM/2021 (A.Ys: 2018-19 & 2015-16) DCIT – Central Circle – 2(3) v. Amit Avinash Bhosale 8th Floor, Room No. 803 2, ABIL…

Dy. CIT CC- 2(3), Mumbai vs. Amit Avinash Bhosale, Pune

In the result, appeal filed by the Revenue for the A

ITA 165/MUM/2021[2018-19]Status: DisposedITAT Mumbai11 Jan 2022AY 2018-19

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Ms. Shailja Rai
Section 10(38)Section 127(2)Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 123 & 245/MUM/2021 (A.Ys: 2015-16 & 2016-17) DCIT – Central Circle – 2(3) v. Avinash Nivrutti Bhosale 8th Floor, Room No. 803 2, ABIL House M.K. Road, Churchgate Ganesh Khind Road Mumbai - 400020 Range Hill Corner Pune City, Pune Maharashtra – 411007 PAN: ABTPB8151F (Appellant) (Respondent) ITA NOs. 165 & 166/MUM/2021 (A.Ys: 2018-19 & 2015-16) DCIT – Central Circle – 2(3) v. Amit Avinash Bhosale 8th Floor, Room No. 803 2, ABIL…

Dy CIT CC-2(3), Mumbai vs. Avinash Nivrutti Bhosale, Pune

In the result, appeal filed by the Revenue for the A

ITA 123/MUM/2021[2015-16]Status: DisposedITAT Mumbai11 Jan 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Ms. Shailja Rai
Section 10(38)Section 127(2)Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 123 & 245/MUM/2021 (A.Ys: 2015-16 & 2016-17) DCIT – Central Circle – 2(3) v. Avinash Nivrutti Bhosale 8th Floor, Room No. 803 2, ABIL House M.K. Road, Churchgate Ganesh Khind Road Mumbai - 400020 Range Hill Corner Pune City, Pune Maharashtra – 411007 PAN: ABTPB8151F (Appellant) (Respondent) ITA NOs. 165 & 166/MUM/2021 (A.Ys: 2018-19 & 2015-16) DCIT – Central Circle – 2(3) v. Amit Avinash Bhosale 8th Floor, Room No. 803 2, ABIL…

ACIT, Circle-76(1), New Delhi vs. Tv 18 Broadcast Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 2208/DEL/2018[2009-10]Status: DisposedITAT Delhi11 Nov 2021AY 2009-10

Bench: Sh. Anil Chaturvedi & Sh. Sanjay Garg(Through Video Conferencing) Acit Vs. Tv 18 Broadcast Ltd., Circle – 76(1) 414,1St Floor, Empire New Delhi Complex, Lower Parel Mumbai, Murtijapur, Maharashtra – 110 001 Pan : Aaccg 3666 M (Appellant) (Respondent) Assessee By Shri Ved Jain, C.A. Revenue By Shri Jagdish Singh, Sr. D.R. Date Of Hearing: 07.10.2021 Date Of Pronouncement: 11.11.2021 Order Per Anil Chaturvedi, Am:

Section 143(3)Section 271CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. SANJAY GARG, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ACIT Vs. TV 18 Broadcast Ltd., Circle – 76(1) 414,1st Floor, Empire New Delhi Complex, Lower Parel Mumbai, Murtijapur, Maharashtra – 110 001 PAN : AACCG 3666 M (APPELLANT) (RESPONDENT) Assessee by Shri Ved Jain, C.A. Revenue by Shri Jagdish Singh, Sr. D.R. Date of hearing: 07.10.2021 Date of Pronouncement: 11.11.2021 ORDER PER ANIL CHATURVEDI, AM: This appeal filed by the Revenue is directed against the order dated 01.01.2018 of the Comm…

DCIT- (Ltu)-1, Mumbai vs. Sonata Information Technologies Ltd., Mumbai

Accordingly, ground no. 4 raised by revenue is dismissed

ITA 3244/MUM/2018[2013-14]Status: DisposedITAT Mumbai08 Dec 2020AY 2013-14

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 3244 & 3245/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14 & 2014-15)

For Appellant: Shri Anand Mohan, DRFor Respondent: Shri Vijay Mehta, AR
Section 10ASection 115JSection 143(1)Section 143(2)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 3244 & 3245/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14 & 2014-15) M/s Sonata Information DCIT (LTU)-1(, Technology Ltd. World Trade Centre, बिधम/ Centre No. 1, 29th floor, 208, T. V. Industrial Vs. Esate, S K Ahire Marg, Cuffe Parade, Mumbai-400 005 Worli, Mumbai-400 025 स्थायीलेखासं./जीआइआरसं./ PAN No. AAECS8734J (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Anand Mohan, DR प्रत्यथीकीओरसे/Respondentby : Shri Vijay Mehta, AR सुनवाईकीतारी…

Alstom India Ltd, Mumbai vs. Addl CIT RG 1(1), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 6960/MUM/2014[2008-09]Status: HeardITAT Mumbai28 Jun 2019AY 2008-09

Bench: Shri Saktijit Deyand Shri G. Manjnatha

For Appellant: Shri Mrunal Parekh a/wFor Respondent: Shri Anadi Verma
Section 143(3)Section 147Section 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI G. MANJNATHA, ACCOUNTANT MEMBER ITA no.6960/Mum./2014 (Assessment Year :2008–09) G.E. Power India Ltd. (Formerly known as M/s. Alstom India Ltd.), The International, 5th Floor 16, Marine Lines, Cross Road no.1 ……………. Appellant Off Maharshi Karve Marg Churchgate, Mumbai 400 020 PAN – AABCA8679F v/s Addl. Commissioner of Income Tax ……………. Respondent Range–1(1), Mumbai ITA no.6501/Mum./2008 (Assessment Year :2002–03) Dy. Commissioner of Income Tax ……………. Appellant Range–1(1), Mumbai v/s G.E. Power India Ltd.…

Mohd. Momineen Qureshi, New Delhi vs. ACIT, Circle- 46(1), New Delhi

In the result appeal of assessee dismissed

ITA 1987/DEL/2018[2015-16]Status: DisposedITAT Delhi02 Apr 2019AY 2015-16

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Anil Kakkar, C.AFor Respondent: Ms. Parmita M. Biswas, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 263

…ecomes erroneous because such an inquiry has not been made and not because there is anything wrong with the order if all the facts stated therein are assumed to be correct.” 6.3. The Hon’ble Kerala High Court in the case of Apollo Tyres Ltd., vs. DCIT [2014] 360 ITR 36 (ker.) held as under : 23 ITA.No.1987/Del./2018 & S.A.No.261/Del./2018 Mohd. Momineen Qureshi, New Delhi. “According to the revisional authority, several issues raised in the order passed under section 263 of the Income-tax Act, 1961, were not explained properly. Therefore, the matter came to be remanded for fresh consideration by the Assessing O…

M/S.Mallelli Industries P. Ltd, Pathanamthitta vs. The DCIT, Cir-1, Thiruvalla

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

ITA 573/COCH/2018[2015-16]Status: DisposedITAT Cochin01 Mar 2019AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. C.B.M.WarrierFor Respondent: Sri.Sudhanshu Shekhar Jha
Section 133ASection 143(3)Section 263

…r would make the assessment order erroneous and prejudicial to the interest of the revenue. (i) Gee Vee Enterprises v. Addl.CIT [(1975) 99 ITR 375 (Del.)] (ii) Toyota Motor Corporation v. CIT [(2008) 218 CTR 539 (SC)] (iii) Appollo Tyres Ltd. v. DCIT [(2014) 360 ITR 36 (Ker.)] (iv) Bhagheeratha Engineering Ltd. v. ACIT [(2015) 379 ITR 244 (Ker.)] 5 M/s.Mallelil Industries Pvt.Ltd. 6.2 In view of the above said reasoning and the judicial pronouncements, we hold that the CIT was correct in exercising his revisionary power u/s 263 of the I.T.Act. It is ordered accordingly. 7. In the result, the appeal filed by th…

ITO, Meerut vs. Sh. Arun Kumar, Meerut

In the result, the appeal of the department is dismissed

ITA 5063/DEL/2012[2009-10]Status: DisposedITAT Delhi04 Dec 2015AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 5063/Del/2012 : Asstt. Year : 2009-10 Income Tax Officer, Vs Sh. Arun Kumar Ward-1(1), 281, Boundry Road, Meerut Meerut (Appellant) (Respondent) Pan No. Aaypk1784D Assessee By : Sh. O. P. Sapra, Adv. Revenue By : Sh. K. K. Jaiswal, Dr Date Of Hearing : 30.09.2015 Date Of Pronouncement : 04.12.2015 Order Per N. K. Saini, Am:

For Appellant: Sh. O. P. Sapra, AdvFor Respondent: Sh. K. K. Jaiswal, DR
Section 194CSection 197(2)Section 40

…ces Pvt. Ltd. 357 ITR 642. It was also pointed out that the SLP filed by the department against the said order was dismissed by the Hon’ble Supreme Court. It was contended that the Circular No. 10/DV of 2013 dated 16.12.2013 issued by the CBDT and reported in 360 ITR 36 (St) explained that the provisions of Section 40(a)(ia) of the Act would not be applicable to the amount payable in State of Uttar Pradesh due to the judgment of the Hon’ble Allahabad High Court. It was also contended that the issue is squarely covered by the decision of this Bench of the Tribunal in ITA No. 18/Del/2013 for the assessment year 200…

Apollo Tyres Ltd. v. DCIT (130 Taxmann.com 295) — Cited in 20 Judgments | BharatTax