Asea Brown Boveri Limited v. Industrial Finance Corporation of India Ltd.

154 Taxmann 512Supreme Court of India2006#624 most cited
157

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 234BSection 270ASection 274Section 10(15A)Section 10(2)(a)Section 11Section 12Section 143(3)

Issues it is cited on

section 286(9)section 2(ma)section 90(1)(b)principal purpose testmultilateral instrumentsection 286section 90(1)section 28(i)treaty benefitspptazadi bachao andolantrc

Judgments citing Asea Brown Boveri Limited v. Industrial Finance Corporation of India Ltd.

Morgan Stanley India Company P.Ltd, Mumbai vs. Asst CIT RG 4(3), Mumbai

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

ITA 1952/MUM/2014[2003-04]Status: DisposedITAT Mumbai30 Jun 2023AY 2003-04
Section 32(1)Section 40Section 40A(2)Section 92Section 92CSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS PADMAVATHY S, ACCOUNTANT MEMBER ITA No.1952/Mum/2014 (Assessment Year :2003-04) CO No.218/Mum/2016 (Arising Out of ITA No.2720/Mum/2016) (Assessment Year: 2008-09) & M/s. Morgan Stanley India Vs. Additional Company Private Limited Commissioner of 18F/19F, Tower 2, Income Tax-Range 4(3) One Indiabulls Centre Mumbai – 400 020 841, Senapati Bapat Marg Mumbai- 400 013 PAN/GIR No.AAACJ4998F (Appellant) .. (Respondent) Addl/Dy. Vs. M/s. J M Morgan Stanley Commissioner of Securities Pvt. Ltd. Income Tax-Range Forbes…

ACIT 4(3), Mumbai vs. Morgan Stanley India Co. Pvt. Ltd., Mumbai

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

ITA 1235/MUM/2014[2009-10]Status: DisposedITAT Mumbai30 Jun 2023AY 2009-10
Section 32(1)Section 40Section 40A(2)Section 92Section 92CSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS PADMAVATHY S, ACCOUNTANT MEMBER ITA No.1952/Mum/2014 (Assessment Year :2003-04) CO No.218/Mum/2016 (Arising Out of ITA No.2720/Mum/2016) (Assessment Year: 2008-09) & M/s. Morgan Stanley India Vs. Additional Company Private Limited Commissioner of 18F/19F, Tower 2, Income Tax-Range 4(3) One Indiabulls Centre Mumbai – 400 020 841, Senapati Bapat Marg Mumbai- 400 013 PAN/GIR No.AAACJ4998F (Appellant) .. (Respondent) Addl/Dy. Vs. M/s. J M Morgan Stanley Commissioner of Securities Pvt. Ltd. Income Tax-Range Forbes…

Morgan Stanley India Company P.Ltd, Mumbai vs. Addl CIT RG 4(3), Mumbai

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

ITA 1018/MUM/2014[2009-10]Status: DisposedITAT Mumbai30 Jun 2023AY 2009-10
Section 32(1)Section 40Section 40A(2)Section 92Section 92CSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS PADMAVATHY S, ACCOUNTANT MEMBER ITA No.1952/Mum/2014 (Assessment Year :2003-04) CO No.218/Mum/2016 (Arising Out of ITA No.2720/Mum/2016) (Assessment Year: 2008-09) & M/s. Morgan Stanley India Vs. Additional Company Private Limited Commissioner of 18F/19F, Tower 2, Income Tax-Range 4(3) One Indiabulls Centre Mumbai – 400 020 841, Senapati Bapat Marg Mumbai- 400 013 PAN/GIR No.AAACJ4998F (Appellant) .. (Respondent) Addl/Dy. Vs. M/s. J M Morgan Stanley Commissioner of Securities Pvt. Ltd. Income Tax-Range Forbes…

Addl CIT RG 4(3), Mumbai vs. Morgan Stanley India Co P. Ltd, Mumbai

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

ITA 831/MUM/2013[2007-08]Status: DisposedITAT Mumbai30 Jun 2023AY 2007-08
Section 32(1)Section 40Section 40A(2)Section 92Section 92CSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS PADMAVATHY S, ACCOUNTANT MEMBER ITA No.1952/Mum/2014 (Assessment Year :2003-04) CO No.218/Mum/2016 (Arising Out of ITA No.2720/Mum/2016) (Assessment Year: 2008-09) & M/s. Morgan Stanley India Vs. Additional Company Private Limited Commissioner of 18F/19F, Tower 2, Income Tax-Range 4(3) One Indiabulls Centre Mumbai – 400 020 841, Senapati Bapat Marg Mumbai- 400 013 PAN/GIR No.AAACJ4998F (Appellant) .. (Respondent) Addl/Dy. Vs. M/s. J M Morgan Stanley Commissioner of Securities Pvt. Ltd. Income Tax-Range Forbes…

Morgan Stanley India Company P.Ltd, Mumbai vs. Addl CIT RG 4(3), Mumbai

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

ITA 7675/MUM/2012[2007-08]Status: DisposedITAT Mumbai30 Jun 2023AY 2007-08
Section 32(1)Section 40Section 40A(2)Section 92Section 92CSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS PADMAVATHY S, ACCOUNTANT MEMBER ITA No.1952/Mum/2014 (Assessment Year :2003-04) CO No.218/Mum/2016 (Arising Out of ITA No.2720/Mum/2016) (Assessment Year: 2008-09) & M/s. Morgan Stanley India Vs. Additional Company Private Limited Commissioner of 18F/19F, Tower 2, Income Tax-Range 4(3) One Indiabulls Centre Mumbai – 400 020 841, Senapati Bapat Marg Mumbai- 400 013 PAN/GIR No.AAACJ4998F (Appellant) .. (Respondent) Addl/Dy. Vs. M/s. J M Morgan Stanley Commissioner of Securities Pvt. Ltd. Income Tax-Range Forbes…

Asst CIT Cir 2(2)(1), Mumbai vs. State Bank of India, Mumbai

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

ITA 4564/MUM/2016[2009-10]Status: DisposedITAT Mumbai06 Jun 2023AY 2009-10

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: S/Shri P.J. Pardiwala a/w Ninad PatadeFor Respondent: Ms. Surabhi Sharma
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250Section 36(1)Section 36(1)(vii)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3645/Mum./2016 (Assessment Year : 2009–10) State Bank of India Finance Reporting & Taxation Department 3rd Floor, Corporate Centre ……………. Appellant Madam Cama Road, Nariman Point Mumbai 400 021 PAN – AAACS8577K v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–2(2)(1), Mumbai ITA no.4564/Mum./2016 (Assessment Year : 2009–10) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(2)(1), Mumbai v/s State Bank of India Finance Reporting & Taxat…

State Bank of India, Mumbai vs. Addl CIT RG 2(2), Mumbai

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

ITA 3645/MUM/2016[2009-10]Status: DisposedITAT Mumbai06 Jun 2023AY 2009-10

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: S/Shri P.J. Pardiwala a/w Ninad PatadeFor Respondent: Ms. Surabhi Sharma
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250Section 36(1)Section 36(1)(vii)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3645/Mum./2016 (Assessment Year : 2009–10) State Bank of India Finance Reporting & Taxation Department 3rd Floor, Corporate Centre ……………. Appellant Madam Cama Road, Nariman Point Mumbai 400 021 PAN – AAACS8577K v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–2(2)(1), Mumbai ITA no.4564/Mum./2016 (Assessment Year : 2009–10) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(2)(1), Mumbai v/s State Bank of India Finance Reporting & Taxat…

M/S Maharashtra Apex Corporation Limited, Manipal vs. Deputy Commissioner of Income Tax Circle-1, Udupi

In the result, all the appeals filed by the assessee stands allowed for statistical purposes

ITA 246/BANG/2018[2000-01]Status: DisposedITAT Bangalore28 Sept 2022AY 2000-01

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anil Kumar, CA
Section 244ASection 260ASection 43

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 239 to 242, 244 & 246/Bang/2018 Assessment Years : 1995-96 to 2000-2001 M/s. Maha Rashtra The Deputy Apex Corpn. Ltd., Commissioner of Syndicate House, Income Tax, Manipal – 576 104. Circle – 1, PAN: AACCM2741B Udupi. Vs. APPELLANT RESPONDENT Assessee by : Shri Anil Kumar, CA : Shri Venudhar Godesi, JCIT Revenue by DR Date of Hearing : 21-07-2022 Date of Pronouncement : 28-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals arises out of an order dat…

M/S Maharashtra Apex Corporation Limited, Manipal vs. Deputy Commissioner of Income Tax Circle-1, Udupi

In the result, all the appeals filed by the assessee stands allowed for statistical purposes

ITA 244/BANG/2018[1999-00]Status: DisposedITAT Bangalore28 Sept 2022AY 1999-00

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anil Kumar, CA
Section 244ASection 260ASection 43

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 239 to 242, 244 & 246/Bang/2018 Assessment Years : 1995-96 to 2000-2001 M/s. Maha Rashtra The Deputy Apex Corpn. Ltd., Commissioner of Syndicate House, Income Tax, Manipal – 576 104. Circle – 1, PAN: AACCM2741B Udupi. Vs. APPELLANT RESPONDENT Assessee by : Shri Anil Kumar, CA : Shri Venudhar Godesi, JCIT Revenue by DR Date of Hearing : 21-07-2022 Date of Pronouncement : 28-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals arises out of an order dat…

M/S Maharashtra Apex Corporation Limited, Manipal vs. Deputy Commissioner of Income Tax Circle-1, Udupi

In the result, all the appeals filed by the assessee stands allowed for statistical purposes

ITA 242/BANG/2018[1998-99]Status: DisposedITAT Bangalore28 Sept 2022AY 1998-99

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anil Kumar, CA
Section 244ASection 260ASection 43

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 239 to 242, 244 & 246/Bang/2018 Assessment Years : 1995-96 to 2000-2001 M/s. Maha Rashtra The Deputy Apex Corpn. Ltd., Commissioner of Syndicate House, Income Tax, Manipal – 576 104. Circle – 1, PAN: AACCM2741B Udupi. Vs. APPELLANT RESPONDENT Assessee by : Shri Anil Kumar, CA : Shri Venudhar Godesi, JCIT Revenue by DR Date of Hearing : 21-07-2022 Date of Pronouncement : 28-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals arises out of an order dat…

M/S Maharashtra Apex Corporation Ltd, Manipal vs. Deputy Commissioner of Income Tax Circle-1, Udupi

In the result, all the appeals filed by the assessee stands allowed for statistical purposes

ITA 241/BANG/2018[1997-98]Status: DisposedITAT Bangalore28 Sept 2022AY 1997-98

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anil Kumar, CA
Section 244ASection 260ASection 43

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 239 to 242, 244 & 246/Bang/2018 Assessment Years : 1995-96 to 2000-2001 M/s. Maha Rashtra The Deputy Apex Corpn. Ltd., Commissioner of Syndicate House, Income Tax, Manipal – 576 104. Circle – 1, PAN: AACCM2741B Udupi. Vs. APPELLANT RESPONDENT Assessee by : Shri Anil Kumar, CA : Shri Venudhar Godesi, JCIT Revenue by DR Date of Hearing : 21-07-2022 Date of Pronouncement : 28-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals arises out of an order dat…

M/S Maharashtra Apex Corporation Limited, Manipal vs. Deputy Commissioner of Income Tax Circle-1, Udupi

In the result, all the appeals filed by the assessee stands allowed for statistical purposes

ITA 240/BANG/2018[1996-97]Status: DisposedITAT Bangalore28 Sept 2022AY 1996-97

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anil Kumar, CA
Section 244ASection 260ASection 43

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 239 to 242, 244 & 246/Bang/2018 Assessment Years : 1995-96 to 2000-2001 M/s. Maha Rashtra The Deputy Apex Corpn. Ltd., Commissioner of Syndicate House, Income Tax, Manipal – 576 104. Circle – 1, PAN: AACCM2741B Udupi. Vs. APPELLANT RESPONDENT Assessee by : Shri Anil Kumar, CA : Shri Venudhar Godesi, JCIT Revenue by DR Date of Hearing : 21-07-2022 Date of Pronouncement : 28-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals arises out of an order dat…

M/S Maharashtra Apex Corporation Limited, Manipal vs. Deputy Commissioner of Income Tax Circle-1, Udupi

In the result, all the appeals filed by the assessee stands allowed for statistical purposes

ITA 239/BANG/2018[1995-96]Status: DisposedITAT Bangalore28 Sept 2022AY 1995-96

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anil Kumar, CA
Section 244ASection 260ASection 43

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 239 to 242, 244 & 246/Bang/2018 Assessment Years : 1995-96 to 2000-2001 M/s. Maha Rashtra The Deputy Apex Corpn. Ltd., Commissioner of Syndicate House, Income Tax, Manipal – 576 104. Circle – 1, PAN: AACCM2741B Udupi. Vs. APPELLANT RESPONDENT Assessee by : Shri Anil Kumar, CA : Shri Venudhar Godesi, JCIT Revenue by DR Date of Hearing : 21-07-2022 Date of Pronouncement : 28-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals arises out of an order dat…

Ttk Protective Devices Limited, Chennai vs. ACIT Corporate Circle 3(1), Chennai

The appeal stand allowed accordingly

ITA 1966/CHNY/2017[2013-14]Status: DisposedITAT Chennai03 Aug 2022AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Vikram Vijayaraghavan (Advocate)-Ld. ARFor Respondent: Shri ARV. Sreenivasan (Addl. CIT) –Ld. DR
Section 143(3)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.1965/Chny/2017 (िनधाBरण वषB / Assessment Year: 2011-12) & आयकर अपील सं./ ITA No.1966/Chny/2017 (िनधाBरण वषB / Assessment Year: 2013-14) M/s. TTK Protective Devices Ltd. ACIT, बनाम/ No.6, Cathedral Road, Corporate Circle-3(1), Vs. Chennai – 600 086. Chennai. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCT-1184-G (अपीलाथ"/Appellant) :…

Ttk Protective Devices Limited, Chennai vs. ACIT Corporate Circle 3(1), Chennai

The appeal stand allowed accordingly

ITA 1965/CHNY/2017[2011-12]Status: DisposedITAT Chennai03 Aug 2022AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Vikram Vijayaraghavan (Advocate)-Ld. ARFor Respondent: Shri ARV. Sreenivasan (Addl. CIT) –Ld. DR
Section 143(3)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.1965/Chny/2017 (िनधाBरण वषB / Assessment Year: 2011-12) & आयकर अपील सं./ ITA No.1966/Chny/2017 (िनधाBरण वषB / Assessment Year: 2013-14) M/s. TTK Protective Devices Ltd. ACIT, बनाम/ No.6, Cathedral Road, Corporate Circle-3(1), Vs. Chennai – 600 086. Chennai. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCT-1184-G (अपीलाथ"/Appellant) :…

M/S Sundaram Infotech Solutions Limited (Merged With Sundaram Finance Limited), Chennai vs. ACIT Corporate Circle 6 (2), Chennai

The appeal stand partly allowed in terms of our above order

ITA 2517/CHNY/2019[2014-15]Status: DisposedITAT Chennai06 Jul 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 143(3)

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय .ी महावीर िसंह, उपा45 एवं माननीय .ी मनोज कुमार अ:वाल ,लेखा सद= के सम5। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.2515/Chny/2019 (िनधाEरण वषE / Assessment Year: 2011-12) & आयकर अपील सं./ ITA No. 2516/Chny/2019 (िनधाEरण वषE / Assessment Year: 2012-13) & आयकर अपील सं./ ITA No.2517/Chny/2019 (िनधाEरण वषE / Assessment Year: 2014-15) M/s. Sundaram Infotech Solutions Ltd ITO / ACIT DCIT बनाम/ (Now merged with M/s. Sundaram Finance Ltd) Corporate…

M/S Sundaram Infotech Solutions Limited (Merged With Sundaram Finance Limited), Chennai vs. ACIT Corporate Circle 6 (2), Chennai

The appeal stand partly allowed in terms of our above order

ITA 2516/CHNY/2019[2012-13]Status: DisposedITAT Chennai06 Jul 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 143(3)

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय .ी महावीर िसंह, उपा45 एवं माननीय .ी मनोज कुमार अ:वाल ,लेखा सद= के सम5। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.2515/Chny/2019 (िनधाEरण वषE / Assessment Year: 2011-12) & आयकर अपील सं./ ITA No. 2516/Chny/2019 (िनधाEरण वषE / Assessment Year: 2012-13) & आयकर अपील सं./ ITA No.2517/Chny/2019 (िनधाEरण वषE / Assessment Year: 2014-15) M/s. Sundaram Infotech Solutions Ltd ITO / ACIT DCIT बनाम/ (Now merged with M/s. Sundaram Finance Ltd) Corporate…

M/S Sundaram Infotech Solutions Limited (Merged With Sundaram Finance Limited), Chennai vs. ACIT Corporate Circle 6 (2), Chennai

The appeal stand partly allowed in terms of our above order

ITA 2515/CHNY/2019[2011-12]Status: DisposedITAT Chennai06 Jul 2022AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 143(3)

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय .ी महावीर िसंह, उपा45 एवं माननीय .ी मनोज कुमार अ:वाल ,लेखा सद= के सम5। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.2515/Chny/2019 (िनधाEरण वषE / Assessment Year: 2011-12) & आयकर अपील सं./ ITA No. 2516/Chny/2019 (िनधाEरण वषE / Assessment Year: 2012-13) & आयकर अपील सं./ ITA No.2517/Chny/2019 (िनधाEरण वषE / Assessment Year: 2014-15) M/s. Sundaram Infotech Solutions Ltd ITO / ACIT DCIT बनाम/ (Now merged with M/s. Sundaram Finance Ltd) Corporate…

M/S. Tristar Container Services (Asia) Private Limited, Chennai vs. ACIT, Chennai

The appeal stands partly allowed

ITA 292/CHNY/2019[2014-15]Status: DisposedITAT Chennai15 Jun 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./Ita No.937/Chny/2016 (िनधाEरणवषE / Assessment Year: 2007-08) & आयकरअपीलसं./Ita No.938/Chny/2016 (िनधाEरणवषE / Assessment Year: 2008-09) & आयकरअपीलसं./Ita No.939/Chny/2016 (िनधाEरणवषE / Assessment Year: 2009-10) & आयकरअपीलसं./Ita No.940/Chny/2016 (िनधाEरणवषE / Assessment Year: 2010-11) & आयकरअपीलसं./Ita No.941/Chny/2016 (िनधाEरणवषE / Assessment Year: 2011-12) & आयकरअपीलसं./Ita No.942/Chny/2016 (िनधाEरणवषE / Assessment Year: 2012-13) & आयकरअपीलसं./Ita Nos.292/Chny/2019 (िनधाEरणवषE / Assessment Year: 2014-15) M/S. Tristar Container Services Acit बनाम/ (Asia) Private Limited Company Circle Iii (1), No. 18, Swamy Sivananda Salai, Chennai – 600 034. Vs. Chepauk, Chennai 600 005. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaact-4043-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld. Ar ""थ"कीओरसे/Respondent By : Shri S. Palani Kumar (Cit)–Ld. Dr सुनवाईकीतारीख/ : 06-05-2022 Date Of Hearing घोषणाकीतारीख / : 15-06-2022 Date Of Pronouncement

For Appellant: Shri S. Sridhar (Advocate)-Ld. ARFor Respondent: Shri S. Palani Kumar (CIT)–Ld. DR

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद< के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.937/Chny/2016 (िनधाEरणवषE / Assessment Year: 2007-08) & आयकरअपीलसं./ITA No.938/Chny/2016 (िनधाEरणवषE / Assessment Year: 2008-09) & आयकरअपीलसं./ITA No.939/Chny/2016 (िनधाEरणवषE / Assessment Year: 2009-10) & आयकरअपीलसं./ITA No.940/Chny/2016 (िनधाEरणवषE / Assessment Year: 2010-11) & आयकरअपीलसं./ITA No.941/Chny/2016 (िनधाEरणवषE / Assessm…

Tristar Container Services (Asia) Private Limited, Chennai vs. ACIT, Chennai

The appeal stands partly allowed

ITA 942/CHNY/2016[2012-13]Status: DisposedITAT Chennai15 Jun 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./Ita No.937/Chny/2016 (िनधाEरणवषE / Assessment Year: 2007-08) & आयकरअपीलसं./Ita No.938/Chny/2016 (िनधाEरणवषE / Assessment Year: 2008-09) & आयकरअपीलसं./Ita No.939/Chny/2016 (िनधाEरणवषE / Assessment Year: 2009-10) & आयकरअपीलसं./Ita No.940/Chny/2016 (िनधाEरणवषE / Assessment Year: 2010-11) & आयकरअपीलसं./Ita No.941/Chny/2016 (िनधाEरणवषE / Assessment Year: 2011-12) & आयकरअपीलसं./Ita No.942/Chny/2016 (िनधाEरणवषE / Assessment Year: 2012-13) & आयकरअपीलसं./Ita Nos.292/Chny/2019 (िनधाEरणवषE / Assessment Year: 2014-15) M/S. Tristar Container Services Acit बनाम/ (Asia) Private Limited Company Circle Iii (1), No. 18, Swamy Sivananda Salai, Chennai – 600 034. Vs. Chepauk, Chennai 600 005. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaact-4043-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld. Ar ""थ"कीओरसे/Respondent By : Shri S. Palani Kumar (Cit)–Ld. Dr सुनवाईकीतारीख/ : 06-05-2022 Date Of Hearing घोषणाकीतारीख / : 15-06-2022 Date Of Pronouncement

For Appellant: Shri S. Sridhar (Advocate)-Ld. ARFor Respondent: Shri S. Palani Kumar (CIT)–Ld. DR

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद< के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.937/Chny/2016 (िनधाEरणवषE / Assessment Year: 2007-08) & आयकरअपीलसं./ITA No.938/Chny/2016 (िनधाEरणवषE / Assessment Year: 2008-09) & आयकरअपीलसं./ITA No.939/Chny/2016 (िनधाEरणवषE / Assessment Year: 2009-10) & आयकरअपीलसं./ITA No.940/Chny/2016 (िनधाEरणवषE / Assessment Year: 2010-11) & आयकरअपीलसं./ITA No.941/Chny/2016 (िनधाEरणवषE / Assessm…