Arul Mariammal Textiles Ltd. v. ACIT

97 Taxmann.com 298High Court2018#10849 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2022.

Judgments citing Arul Mariammal Textiles Ltd. v. ACIT

M/S. HINDUSTAN LEVER LTD vs. THE DY CIT 1(1),

ITA 1039/MUM/2005[1999-2000]Status: DisposedITAT Mumbai02 Dec 2022AY 1999-2000
For Appellant: Shri Nishant Thakkar &For Respondent: Shri Sandeep Raj
Section 143(3)Section 80Section 80HSection 80I

…not be claimed in respect of the same. Bring aggrieved, the Assessee is now in appeal before us. 65. The Learned Authorised Representative for Assessee relied upon the following judicial precedents: - Arul Mariammal Textile Limited Vs ACIT, Coimbatore: 2018 97 Taxmann.com 298 (Madras) @ Para 14 - CIT Vs Hewlett Packard Global Soft Limited: 2017 87 Taxmann.com 182 (Karnataka) (FB) @ Para 34/35 - GE BE Pvt. Ltd Vs ACIT, Circle 11(2) Banglore: 2014 49 Taxmann.com 348 (Kar) @ para 11 - Ms. Bright Engineering Works Vs JCIT -15(1), Mumbai: ITA No. 7699/Mum/2012, dated 19.09.2014 @ para 4 ITA. No. 1039 & 1244/Mum/200…

STATE INDUSTRIES PROMOTION CORPORATION OF TAMILNAD LIMITED,CHENNAI vs. DCIT CORPORATE WARD 6(2), CHENNAI

In the result, the appeals filed by the assessee in ITA

ITA 954/CHNY/2019[2014-15]Status: DisposedITAT Chennai08 Apr 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri M.Rajan, CIT
Section 143(3)Section 263Section 263(1)Section 80I

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1311 & 1312/CHNY/2018 िनधा"रण वष" /Assessment Years:2013-14 & 2014-15 & आयकर अपील सं./ITA Nos.: 2093 & 954/CHNY/2019 िनधा"रण वष" /Assessment Years:2013-14 & 2014-15 State Industries Promotion The DCIT / ACIT, Corporation of Tamilnadu Ltd., v. Corporate Circle 6(2), No.19-A, Rukmani Lakshmipathy Chennai - 34. Road, Egmore, Chennai – 600 008.…

STATE INDUSTRIES PROMOTION CORPORATION OF TAMIL NADU LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, the appeals filed by the assessee in ITA

ITA 2093/CHNY/2019[2013-14]Status: DisposedITAT Chennai08 Apr 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri M.Rajan, CIT
Section 143(3)Section 263Section 263(1)Section 80I

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1311 & 1312/CHNY/2018 िनधा"रण वष" /Assessment Years:2013-14 & 2014-15 & आयकर अपील सं./ITA Nos.: 2093 & 954/CHNY/2019 िनधा"रण वष" /Assessment Years:2013-14 & 2014-15 State Industries Promotion The DCIT / ACIT, Corporation of Tamilnadu Ltd., v. Corporate Circle 6(2), No.19-A, Rukmani Lakshmipathy Chennai - 34. Road, Egmore, Chennai – 600 008.…

M/S STATE INDUSTRIES PROMOTION CORPORATION OF TAMILNADU LTD,CHENNAI vs. DCIT CORPORATE CIRCLE 6 (2), CHENNAI

In the result, the appeals filed by the assessee in ITA

ITA 1312/CHNY/2018[2014-15]Status: DisposedITAT Chennai08 Apr 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri M.Rajan, CIT
Section 143(3)Section 263Section 263(1)Section 80I

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1311 & 1312/CHNY/2018 िनधा"रण वष" /Assessment Years:2013-14 & 2014-15 & आयकर अपील सं./ITA Nos.: 2093 & 954/CHNY/2019 िनधा"रण वष" /Assessment Years:2013-14 & 2014-15 State Industries Promotion The DCIT / ACIT, Corporation of Tamilnadu Ltd., v. Corporate Circle 6(2), No.19-A, Rukmani Lakshmipathy Chennai - 34. Road, Egmore, Chennai – 600 008.…

M/S STATE INDUSTRIES PROMOTION CORPORATION OF TAMILNADU LTD,CHENNAI vs. DCIT CORPORATE CIRCLE 6 (2), CHENNAI

In the result, the appeals filed by the assessee in ITA

ITA 1311/CHNY/2018[2013-14]Status: DisposedITAT Chennai08 Apr 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri M.Rajan, CIT
Section 143(3)Section 263Section 263(1)Section 80I

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1311 & 1312/CHNY/2018 िनधा"रण वष" /Assessment Years:2013-14 & 2014-15 & आयकर अपील सं./ITA Nos.: 2093 & 954/CHNY/2019 िनधा"रण वष" /Assessment Years:2013-14 & 2014-15 State Industries Promotion The DCIT / ACIT, Corporation of Tamilnadu Ltd., v. Corporate Circle 6(2), No.19-A, Rukmani Lakshmipathy Chennai - 34. Road, Egmore, Chennai – 600 008.…

DCIT (LTU), NEW DELHI vs. M/S. GAIL (INDIA) LTD., NEW DELHI

Appeal is dismissed

ITA 4642/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…1 ITA Nos. 4454 & 4642/Del/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 4454/Del/2013 (A.Y 1996-97) Gail (India) Ltd., Vs DCIT-LTU Delhi 16, Bhikaji Cama Place, Large Tax Payer Unit, New Delhi – 110 066 NBCC Plaza Pushp Vihar, (PAN : AAACG 1209 J) Sector – 3, New Delhi – 110 017 (APPELLANT) (RESPONDENT) And I.T.A. No. 4642/Del/2013 (A.Y 1996-97) DCIT-LTU Delhi Vs Gail (India) Ltd., Large Tax Payer Unit, 16, Bhikaji Cama Place, NBCC Plaza Pushp Vihar, New Delhi – 110 066 Sector – 3, (PAN : A…

GAIL (INDIA) LTD.,NEW DELHI vs. DCIT-LTU DELHI, NEW DELHI

Appeal is dismissed

ITA 4454/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…1 ITA Nos. 4454 & 4642/Del/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 4454/Del/2013 (A.Y 1996-97) Gail (India) Ltd., Vs DCIT-LTU Delhi 16, Bhikaji Cama Place, Large Tax Payer Unit, New Delhi – 110 066 NBCC Plaza Pushp Vihar, (PAN : AAACG 1209 J) Sector – 3, New Delhi – 110 017 (APPELLANT) (RESPONDENT) And I.T.A. No. 4642/Del/2013 (A.Y 1996-97) DCIT-LTU Delhi Vs Gail (India) Ltd., Large Tax Payer Unit, 16, Bhikaji Cama Place, NBCC Plaza Pushp Vihar, New Delhi – 110 066 Sector – 3, (PAN : A…

LODHA DEVELOPERS LTD(FORMERLY KNOWN AS LODHA DEVELOPERS PRIVATE LIMITED),MUMBAI vs. DCIT CEN CIR 7(3), MUMBAI

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

ITA 2348/MUM/2018[2014-15]Status: DisposedITAT Mumbai20 Feb 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Bledy. Commissioner Of Income-Tax V. M/S. Palava Dwellers Pvt. Ltd., Central Circle – 7(3) 412, 71-G, Vardhman Chamber Room No. 655, 6Th Floor C.P. Road, Horniman Circle Aayakar Bhavan, M.K. Road Fort, Mumbai Mumbai – 400 020 Pan: Aabcl1117D (Appellant) (Respondent) Lodha Developers Limited Dy. Commissioner Of Income-Tax V. {Since Merged M/S. Palava Dwellers Pvt. Ltd.,} Central Circle – 7(3) 412, 4Th Floor, 17G, Vardhman Chamber Room No. 655, 6Th Floor Cawasji Patel Road, Horniman Circle Aayakar Bhavan, M.K. Road Fort, Mumbai - 400 001 Mumbai – 400 020 Pan: Aabcl1117D (Appellant) (Respondent)

For Appellant: Shri Rajan R. VoraFor Respondent: Shri Awungshi Gimson
Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER Dy. Commissioner of Income-tax v. M/s. Palava Dwellers Pvt. Ltd., Central Circle – 7(3) 412, 71-G, Vardhman Chamber Room No. 655, 6th Floor C.P. Road, Horniman Circle Aayakar Bhavan, M.K. Road Fort, Mumbai Mumbai – 400 020 PAN: AABCL1117D (Appellant) (Respondent) Lodha Developers Limited Dy. Commissioner of Income-tax v. {since merged M/s. Palava Dwellers Pvt. Ltd.,} Central circle – 7(3) 412, 4th Floor, 17G, Vardhman Chamber Room No. 655, 6th Floor Cawas…

DCIT CENT. CIR. -7(3), MUMBAI vs. PALAVA DWELLERS PVT. LTD. , MUMBAI

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

ITA 2147/MUM/2018[2014-15]Status: DisposedITAT Mumbai20 Feb 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Bledy. Commissioner Of Income-Tax V. M/S. Palava Dwellers Pvt. Ltd., Central Circle – 7(3) 412, 71-G, Vardhman Chamber Room No. 655, 6Th Floor C.P. Road, Horniman Circle Aayakar Bhavan, M.K. Road Fort, Mumbai Mumbai – 400 020 Pan: Aabcl1117D (Appellant) (Respondent) Lodha Developers Limited Dy. Commissioner Of Income-Tax V. {Since Merged M/S. Palava Dwellers Pvt. Ltd.,} Central Circle – 7(3) 412, 4Th Floor, 17G, Vardhman Chamber Room No. 655, 6Th Floor Cawasji Patel Road, Horniman Circle Aayakar Bhavan, M.K. Road Fort, Mumbai - 400 001 Mumbai – 400 020 Pan: Aabcl1117D (Appellant) (Respondent)

For Appellant: Shri Rajan R. VoraFor Respondent: Shri Awungshi Gimson
Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER Dy. Commissioner of Income-tax v. M/s. Palava Dwellers Pvt. Ltd., Central Circle – 7(3) 412, 71-G, Vardhman Chamber Room No. 655, 6th Floor C.P. Road, Horniman Circle Aayakar Bhavan, M.K. Road Fort, Mumbai Mumbai – 400 020 PAN: AABCL1117D (Appellant) (Respondent) Lodha Developers Limited Dy. Commissioner of Income-tax v. {since merged M/s. Palava Dwellers Pvt. Ltd.,} Central circle – 7(3) 412, 4th Floor, 17G, Vardhman Chamber Room No. 655, 6th Floor Cawas…

IG3 INFRA PVT. LTD.,CHENNAI vs. ACIT (OSD) CORPORATE RANGE 2, CHENNAI

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

ITA 770/CHNY/2019[2014-15]Status: DisposedITAT Chennai19 Aug 2019AY 2014-15

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.770/Chny/2019 ("नधा"रण वष" / Assessment Year: 2014-15) Vs The Acit(Osd), M/S. Ig3 Infra Pvt. Ltd., Chennai One, Pallavaram, Corporate Range – 2, Thoraipakkam 200 Feet Road, Chennai Thoraipakkam, Chennai – 600 097. Pan: Aabce2840C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri G. Baskar, Advocate ""यथ" क" ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 10ASection 80I

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी जॉज" माथन,"याियक सद"य एवं "ी एस जयरामन, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.770/CHNY/2019 ("नधा"रण वष" / Assessment Year: 2014-15) Vs The ACIT(OSD), M/s. IG3 Infra Pvt. Ltd., Chennai One, Pallavaram, Corporate Range – 2, Thoraipakkam 200 Feet Road, Chennai Thoraipakkam, Chennai – 600 097. PAN: AABCE2840C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri G. Baskar, Advocate ""यथ" क" ओर से/Respondent b…

Arul Mariammal Textiles Ltd. v. ACIT (97 Taxmann.com 298) — Cited in 10 Judgments | BharatTax