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 366,314 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.

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

240 & 241/Bang/2018

ITA 247/BANG/2018[2001-02]Status: DisposedITAT Bangalore20 Sept 2019AY 2001-02

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Anil Kumar Rao, C. AFor Respondent: Shri Vikas Suryavamshi, Addl. CIT DR
Section 143Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘A’, BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 239 to 255 (Bang) 2018 (Assessment Years : 1995-96 to 2008-09 & 2011-12 to 2012-13) M/s. Maharashtra Apex Corporation Ltd., Appellant Syndicate House, Manipal – 576104. PAN. AACCM2741B Vs The DCIT, Circle – 1, Udupi. Respondent Assessee by : Shri Anil Kumar Rao, C. A. Revenue by : Shri Vikas Suryavamshi, Addl. CIT DR Date of hearing : 31 – 07 – 2019 Date of pronouncement : 20– 09 – 2019 O R D E R PER BENCH: All these seventeen appeals are filed…

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

240 & 241/Bang/2018

ITA 245/BANG/2018[2000-01]Status: DisposedITAT Bangalore20 Sept 2019AY 2000-01

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Anil Kumar Rao, C. AFor Respondent: Shri Vikas Suryavamshi, Addl. CIT DR
Section 143Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘A’, BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 239 to 255 (Bang) 2018 (Assessment Years : 1995-96 to 2008-09 & 2011-12 to 2012-13) M/s. Maharashtra Apex Corporation Ltd., Appellant Syndicate House, Manipal – 576104. PAN. AACCM2741B Vs The DCIT, Circle – 1, Udupi. Respondent Assessee by : Shri Anil Kumar Rao, C. A. Revenue by : Shri Vikas Suryavamshi, Addl. CIT DR Date of hearing : 31 – 07 – 2019 Date of pronouncement : 20– 09 – 2019 O R D E R PER BENCH: All these seventeen appeals are filed…

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

240 & 241/Bang/2018

ITA 243/BANG/2018[1999-00]Status: DisposedITAT Bangalore20 Sept 2019AY 1999-00

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Anil Kumar Rao, C. AFor Respondent: Shri Vikas Suryavamshi, Addl. CIT DR
Section 143Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘A’, BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 239 to 255 (Bang) 2018 (Assessment Years : 1995-96 to 2008-09 & 2011-12 to 2012-13) M/s. Maharashtra Apex Corporation Ltd., Appellant Syndicate House, Manipal – 576104. PAN. AACCM2741B Vs The DCIT, Circle – 1, Udupi. Respondent Assessee by : Shri Anil Kumar Rao, C. A. Revenue by : Shri Vikas Suryavamshi, Addl. CIT DR Date of hearing : 31 – 07 – 2019 Date of pronouncement : 20– 09 – 2019 O R D E R PER BENCH: All these seventeen appeals are filed…

The DCIT, Circle-2(1)(1), Ahmedabad vs. M/S. Gtpl Hathway Pvt. Ltd., Ahmedabad

In the result, both the appeals are dismissed

ITA 3346/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad24 Apr 2019AY 2011-12
Section 143(3)

…ITA Nos. 3041 & 3346/Ahd/2014 GTPL Hathway Pvt Ltd vs. JCIT - Cross Assessment Year : 2011-12 Page 1 of 6 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Pramod Kumar, VP and Ms. Madhumita Roy, JM] Assessment Year: 2011-12 GTPL Hathway Pvt Ltd .......…………...........Appellant 202, Sahjanand Shopping Centre, 2nd Floor, Opp. Swami Narayan Mandir, Shahibaug, Ahmedabad– 380 004 [PAN : AAACG 6676 M] Vs. The Jt. Commissioner of Income-tax ............................Respondent Range -4, Ahmedabad Assessment Year: 2011-12 The Dy. Commissioner of Income-tax .......…………...........Appellant Cir…

Gtpl Hathway Pvt. Ltd., Ahmedabad vs. The Jt.CIT, Range-4, Ahmedabad

In the result, both the appeals are dismissed

ITA 3041/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad24 Apr 2019AY 2011-12
Section 143(3)

…ITA Nos. 3041 & 3346/Ahd/2014 GTPL Hathway Pvt Ltd vs. JCIT - Cross Assessment Year : 2011-12 Page 1 of 6 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Pramod Kumar, VP and Ms. Madhumita Roy, JM] Assessment Year: 2011-12 GTPL Hathway Pvt Ltd .......…………...........Appellant 202, Sahjanand Shopping Centre, 2nd Floor, Opp. Swami Narayan Mandir, Shahibaug, Ahmedabad– 380 004 [PAN : AAACG 6676 M] Vs. The Jt. Commissioner of Income-tax ............................Respondent Range -4, Ahmedabad Assessment Year: 2011-12 The Dy. Commissioner of Income-tax .......…………...........Appellant Cir…

The ITO, Ward-3(1)(1), Ahmedabad vs. M/S. Nascent Info Technologies Pvt. Ltd., Ahmedabad

In the result the appeal of the Revenue is dismissed

ITA 2828/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2012-13

Bench: Shri Waseem Ahmed & M/S. Madhumita Royआयकर अपील सं./I.T.A. No. 2828/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13) बनाम/ Ito M/S. Nascent Info Technologies Pvt. Ltd. Ward-3(1)(1), Vs. A-805, Sapath-Iv, Opp. Ahmedabad Karnavati Club, Ahmedabad- 380054 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aac Cn3 670 J (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Santosh Karnani, Sr. Dr ""यथ" क" ओर से / Respondent By: Mehul K. Patel, Ar सुनवाई क" तार"ख / Date Of Hearing 13/02/2019 घोषणा क" तार"ख /Date Of Pronouncement 27/03/2019 आदेश/O R D E R Per Waseem Ahmed - Am:

For Appellant: Santosh Karnani, Sr. DRFor Respondent: Mehul K. Patel, AR
Section 143(3)Section 194Section 271(1)(c)Section 274Section 44A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘B’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & M/s. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 2828/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13) बनाम/ ITO M/s. Nascent Info Technologies Pvt. Ltd. Ward-3(1)(1), Vs. A-805, Sapath-IV, Opp. Ahmedabad Karnavati Club, Ahmedabad- 380054 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAC CN3 670 J (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Santosh Karnani, Sr. DR ""यथ" क" ओर से / Respondent by: Mehul K. Patel, AR सुनव…

Velvet Holdings P.Ltd, Mumbai vs. ACIT Cen Cir 31 Cen RG -7, Mumbai

In the result, appeal of assessee is allowed for statistical purpose

ITA 1216/MUM/2017[2011-12]Status: DisposedITAT Mumbai15 Oct 2018AY 2011-12

Bench: Shri G.S. Pannu, Am & Shri Pawan Singh, Jm

Section 115JSection 143Section 143(3)Section 234ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, AM AND SHRI PAWAN SINGH, JM ITA No.1216/Mum/2017 Assessment Year 2011-12 M/s. Velvet Holdings Pvt. Ltd. Vs. ACIT, Central Circle-31 32, Madhuli,Dr. Annie Besant Road, Room No-413, Aayakar Worli, Mumbai-400 018. Bhavan, Mumbai-400 020. PAN :AAACV 4445 R (Appellant) (Respondent) .. Shri Dhaval Shah -AR Appellant by Respondent by Shri P. Daniel –Govt. Counsel Date of Hearing 10/10/2018 Date of Pronouncement 15/10/2018 O R D E R Per Pawan Singh , Judicial Member: 1. This appeal by assessee is directed against the order of ld. Commissio…

Bfil Finance Limited (Formerly Itc Bhadrachalam Finance & Investments Ltd), Mumbai vs. I.T.O.1(1)(3), Mumbai

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

ITA 1898/MUM/2011[2002-03]Status: DisposedITAT Mumbai28 Mar 2018AY 2002-03

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2002-03 & Assessment Year: 2002-03 Bfil Finance Ltd. (Formerly The Income-Tax Itc Bhadrachalam Finance & Vs. Officer-1(1)-1 Investment Ltd.) Eucharistic Aayakar Bhavan, Congress Building No. 1, 4Th Maharshi Karve Road, Floor, 5, Convent Street, Mumbai-400020. Colaba, Mumbai-400039. Pan No. Aaaci3193H (Appellant) (Respondent) Assessee By : Mr. F. V. Irani, Ar Revenue By : Ms. Arju Garodia, Dr Date Of Hearing : 08/03/2018 Date Of Pronouncement: 28/03/2018

For Appellant: Mr. F. V. Irani, ARFor Respondent: Ms. Arju Garodia, DR
Section 138Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2002-03 & Assessment Year: 2002-03 BFIL Finance Ltd. (formerly The Income-tax ITC Bhadrachalam Finance & Vs. Officer-1(1)-1 Investment Ltd.) Eucharistic Aayakar Bhavan, Congress Building No. 1, 4th Maharshi Karve Road, floor, 5, Convent Street, Mumbai-400020. Colaba, Mumbai-400039. PAN No. AAACI3193H (Appellant) (Respondent) Assessee by : Mr. F. V. Irani, AR Revenue by : Ms. Arju Garodia, DR Date of Hearing : 08/03/2018 Date of pronouncement: 28/03/2…

State Bank of India, Mumbai vs. ACIT Cir 2(2)

In the result, appeal of the revenue is dismissed

ITA 4736/MUM/2010[1999-2000]Status: DisposedITAT Mumbai31 Jan 2018AY 1999-2000

Bench: Shri G.S. Pannu & Shri Pawan Singhstate Bank Of India Acit Circle (2)(2), Financial Reporting, Compliance & Mumbai. Taxation Department, 19Th Floor, Vs. Corporate Centre, Madam Cama Road, Mumbai-400021. Pan: Aaacs8577K (Appellant) (Respondent) Acit Circle (2)(2), State Bank Of India Mumbai. Financial Reporting, Compliance & Taxation Department, 19Th Floor, Vs. Corporate Centre, Madam Cama Road, Mumbai-400021. Pan: Aaacs8577K (Appellant) (Respondent)

For Respondent: Shri R.P. Meena (CIT-DR)
Section 14ASection 195Section 253Section 254(1)Section 36(1)(viia)Section 40Section 43D

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER State Bank of India ACIT Circle (2)(2), Financial Reporting, Compliance & Mumbai. Taxation Department, 19th Floor, Vs. Corporate Centre, Madam Cama Road, Mumbai-400021. PAN: AAACS8577K (Appellant) (Respondent) ACIT Circle (2)(2), State Bank of India Mumbai. Financial Reporting, Compliance & Taxation Department, 19th Floor, Vs. Corporate Centre, Madam Cama Road, Mumbai-400021. PAN: AAACS8577K (Appellant) (Respondent) Assessee by Shri Girish Dave & Urvi : Mehta (AR) Revenue by…

ACIT Cir 2(2), Mumbai vs. State Bank of India, Mumbai

In the result, appeal of the revenue is dismissed

ITA 4598/MUM/2010[1999-00]Status: DisposedITAT Mumbai31 Jan 2018AY 1999-00

Bench: Shri G.S. Pannu & Shri Pawan Singhstate Bank Of India Acit Circle (2)(2), Financial Reporting, Compliance & Mumbai. Taxation Department, 19Th Floor, Vs. Corporate Centre, Madam Cama Road, Mumbai-400021. Pan: Aaacs8577K (Appellant) (Respondent) Acit Circle (2)(2), State Bank Of India Mumbai. Financial Reporting, Compliance & Taxation Department, 19Th Floor, Vs. Corporate Centre, Madam Cama Road, Mumbai-400021. Pan: Aaacs8577K (Appellant) (Respondent)

For Respondent: Shri R.P. Meena (CIT-DR)
Section 14ASection 195Section 253Section 254(1)Section 36(1)(viia)Section 40Section 43D

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER State Bank of India ACIT Circle (2)(2), Financial Reporting, Compliance & Mumbai. Taxation Department, 19th Floor, Vs. Corporate Centre, Madam Cama Road, Mumbai-400021. PAN: AAACS8577K (Appellant) (Respondent) ACIT Circle (2)(2), State Bank of India Mumbai. Financial Reporting, Compliance & Taxation Department, 19th Floor, Vs. Corporate Centre, Madam Cama Road, Mumbai-400021. PAN: AAACS8577K (Appellant) (Respondent) Assessee by Shri Girish Dave & Urvi : Mehta (AR) Revenue by…

DCIT 2(2), Mumbai vs. Larsen & Toubro Finance Ltd, Mumbai

Appeal stands allowed for statistical purposes

ITA 4459/MUM/2013[2006-07]Status: DisposedITAT Mumbai24 Jan 2018AY 2006-07

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos.3980, 3981 & 3982/Mum/2013 (िनधा"रण वष" / Assessment Years: 2005-06, 2006-07 & 2007-08) L & T Finance Limited Deputy Commissioner Of Income बनाम/ Taxation Department, L&T House, Tax-Circle 2(2) R.No.545,5Th Floor, Aaykar Bhavan, N.M.Marg, Ballard Estate Vs. Mumbai-400 001 M.K.Marg,Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaacl-8668-G (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. No.4459/Mum/2013 (िनधा"रण वष" / Assessment Year: 2006-07) Deputy Commissioner Of Income L & T Finance Limited बनाम/ Tax-Circle 2(2) Taxation Department, L&T House, R.No.545,5Th Floor, Aaykar Bhavan, N.M.Marg, Ballard Estate Vs. M.K.Marg,Mumbai-400 020 Mumbai-400 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaacl-8668-G (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: M.M.Golvala & Akram Khan, Ld.AR’sFor Respondent: S.C.Tiwari CIT (DR) & Saurabh Kumar Rai
Section 115JSection 143(3)Section 14ASection 40Section 88E

…ITA Nos.3980-3982 &4459/Mum/2013 L & T Finance Limited Assessment Years 2005-06 to 2007-2008 आयकर अपीलीय अिधकरण “आई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI "ी श""जीत दे, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. Nos.3980, 3981 & 3982/Mum/2013 (िनधा"रण वष" / Assessment Years: 2005-06, 2006-07 & 2007-08) L & T Finance Limited Deputy Commissioner of Income बनाम/ Taxation Department, L&T House, Tax-Circle 2(2) R.No.545,5th Floor, Aaykar Bhavan, N.M.Marg, Ballard Estate Vs. Mumbai-400 001 M.K…

L & T Finance Ltd, Mumbai vs. DCIT Cir 2(2), Mumbai

Appeal stands allowed for statistical purposes

ITA 3982/MUM/2013[2007-08]Status: DisposedITAT Mumbai24 Jan 2018AY 2007-08

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos.3980, 3981 & 3982/Mum/2013 (िनधा"रण वष" / Assessment Years: 2005-06, 2006-07 & 2007-08) L & T Finance Limited Deputy Commissioner Of Income बनाम/ Taxation Department, L&T House, Tax-Circle 2(2) R.No.545,5Th Floor, Aaykar Bhavan, N.M.Marg, Ballard Estate Vs. Mumbai-400 001 M.K.Marg,Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaacl-8668-G (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. No.4459/Mum/2013 (िनधा"रण वष" / Assessment Year: 2006-07) Deputy Commissioner Of Income L & T Finance Limited बनाम/ Tax-Circle 2(2) Taxation Department, L&T House, R.No.545,5Th Floor, Aaykar Bhavan, N.M.Marg, Ballard Estate Vs. M.K.Marg,Mumbai-400 020 Mumbai-400 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaacl-8668-G (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: M.M.Golvala & Akram Khan, Ld.AR’sFor Respondent: S.C.Tiwari CIT (DR) & Saurabh Kumar Rai
Section 115JSection 143(3)Section 14ASection 40Section 88E

…ITA Nos.3980-3982 &4459/Mum/2013 L & T Finance Limited Assessment Years 2005-06 to 2007-2008 आयकर अपीलीय अिधकरण “आई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI "ी श""जीत दे, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. Nos.3980, 3981 & 3982/Mum/2013 (िनधा"रण वष" / Assessment Years: 2005-06, 2006-07 & 2007-08) L & T Finance Limited Deputy Commissioner of Income बनाम/ Taxation Department, L&T House, Tax-Circle 2(2) R.No.545,5th Floor, Aaykar Bhavan, N.M.Marg, Ballard Estate Vs. Mumbai-400 001 M.K…

L & T Finance Ltd, Mumbai vs. DCIT Cir 2(2), Mumbai

Appeal stands allowed for statistical purposes

ITA 3981/MUM/2013[2006-07]Status: DisposedITAT Mumbai24 Jan 2018AY 2006-07

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos.3980, 3981 & 3982/Mum/2013 (िनधा"रण वष" / Assessment Years: 2005-06, 2006-07 & 2007-08) L & T Finance Limited Deputy Commissioner Of Income बनाम/ Taxation Department, L&T House, Tax-Circle 2(2) R.No.545,5Th Floor, Aaykar Bhavan, N.M.Marg, Ballard Estate Vs. Mumbai-400 001 M.K.Marg,Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaacl-8668-G (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. No.4459/Mum/2013 (िनधा"रण वष" / Assessment Year: 2006-07) Deputy Commissioner Of Income L & T Finance Limited बनाम/ Tax-Circle 2(2) Taxation Department, L&T House, R.No.545,5Th Floor, Aaykar Bhavan, N.M.Marg, Ballard Estate Vs. M.K.Marg,Mumbai-400 020 Mumbai-400 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaacl-8668-G (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: M.M.Golvala & Akram Khan, Ld.AR’sFor Respondent: S.C.Tiwari CIT (DR) & Saurabh Kumar Rai
Section 115JSection 143(3)Section 14ASection 40Section 88E

…ITA Nos.3980-3982 &4459/Mum/2013 L & T Finance Limited Assessment Years 2005-06 to 2007-2008 आयकर अपीलीय अिधकरण “आई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI "ी श""जीत दे, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. Nos.3980, 3981 & 3982/Mum/2013 (िनधा"रण वष" / Assessment Years: 2005-06, 2006-07 & 2007-08) L & T Finance Limited Deputy Commissioner of Income बनाम/ Taxation Department, L&T House, Tax-Circle 2(2) R.No.545,5th Floor, Aaykar Bhavan, N.M.Marg, Ballard Estate Vs. Mumbai-400 001 M.K…

L & T Finance Ltd, Mumbai vs. DCIT Cir 2(2), Mumbai

Appeal stands allowed for statistical purposes

ITA 3980/MUM/2013[2005-06]Status: DisposedITAT Mumbai24 Jan 2018AY 2005-06

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos.3980, 3981 & 3982/Mum/2013 (िनधा"रण वष" / Assessment Years: 2005-06, 2006-07 & 2007-08) L & T Finance Limited Deputy Commissioner Of Income बनाम/ Taxation Department, L&T House, Tax-Circle 2(2) R.No.545,5Th Floor, Aaykar Bhavan, N.M.Marg, Ballard Estate Vs. Mumbai-400 001 M.K.Marg,Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaacl-8668-G (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. No.4459/Mum/2013 (िनधा"रण वष" / Assessment Year: 2006-07) Deputy Commissioner Of Income L & T Finance Limited बनाम/ Tax-Circle 2(2) Taxation Department, L&T House, R.No.545,5Th Floor, Aaykar Bhavan, N.M.Marg, Ballard Estate Vs. M.K.Marg,Mumbai-400 020 Mumbai-400 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaacl-8668-G (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: M.M.Golvala & Akram Khan, Ld.AR’sFor Respondent: S.C.Tiwari CIT (DR) & Saurabh Kumar Rai
Section 115JSection 143(3)Section 14ASection 40Section 88E

…ITA Nos.3980-3982 &4459/Mum/2013 L & T Finance Limited Assessment Years 2005-06 to 2007-2008 आयकर अपीलीय अिधकरण “आई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI "ी श""जीत दे, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. Nos.3980, 3981 & 3982/Mum/2013 (िनधा"रण वष" / Assessment Years: 2005-06, 2006-07 & 2007-08) L & T Finance Limited Deputy Commissioner of Income बनाम/ Taxation Department, L&T House, Tax-Circle 2(2) R.No.545,5th Floor, Aaykar Bhavan, N.M.Marg, Ballard Estate Vs. Mumbai-400 001 M.K…

Reliance Corporate It Park Ltd, Mumbai vs. Pr CIT 3, Mumbai

In the result the appeal of the assessee is allowed

ITA 2748/MUM/2015[2010-11]Status: DisposedITAT Mumbai08 Mar 2017AY 2010-11

Bench: Shri Amit Shukla, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.2748/Mum/2015 (ननधधारण वषा / Assessment Year : 2010-11) Reliance Corporate It Park Ltd., बनधम/ Principal Commissioner Of Maker Tower E, 7Th Floor, Income Tax-6, Vs. A Wing- Cuff Parade Mumbai- 612, Aayakar Bhavan, 400005 Mk Road, Mumbai-400020 स्थधयी ऱेखध सं./ Pan : Aabcd7169H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से/Appellant By : Shri Arvind Sonde प्रत्मथी की ओय से/ Respondent By : Shri Rajesh Kumar सुनवाई की तायीख / Date Of Hearing : 14.12.2016 घोषणा की तायीख /Date Of Pronouncement : 3.2017 आदेश / O R D E R Per Rajesh Kumar, Am : The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 20.3.2015, Passed By Ld. Principal Commissioner Of Income Tax -3, Mumbai Under Section 263, Setting Aside The Order Of The Assessing Officer Dated 20.3.2013 For Passing It Afresh. The Assessee In This Appeal Has Taken Following Grounds Of Appeal: “1. Ground No.1 (I) The Learned Pr. Commissioner Of Income Tax- 3, (Hereinafter Referred To As Cit) Erred In Passing The Order Under Section 263 Of The Act, By Holding That The Assessment Order Passed By The Oy. Commissioner Of Income Tax, Circle -3(3), Mumbai (Hereinafter

For Appellant: Shri Arvind SondeFor Respondent: Shri Rajesh Kumar
Section 143(3)Section 263Section 32

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “एच” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI श्री अमभत शुक्रा, न्मायमक सदस्म एवं श्री याजेशकुभाय, रेखा सदस्म के सभक्ष । BEFORE SHRI AMIT SHUKLA, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. No.2748/Mum/2015 (ननधधारण वषा / Assessment Year : 2010-11) Reliance Corporate IT Park Ltd., बनधम/ Principal Commissioner of Maker Tower E, 7th floor, Income Tax-6, Vs. A Wing- Cuff Parade Mumbai- 612, Aayakar Bhavan, 400005 MK Road, Mumbai-400020 स्थधयी ऱेखध सं./ PAN : AABCD7169H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से/Appellant by : Shri…

Hathway in vs. Ts Pvt Ltd

Appeal is allowed

ITA 6011/MUM/2003[1998 - 99]Status: DisposedITAT Mumbai01 Feb 2017
For Appellant: Shri Niraj ShethFor Respondent: Shri S.K. Mishra-Sr.-DR
Section 115Section 145Section 154Section 254(1)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “आई” ” ” ” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“I”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अमरजीत "सह, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील सं./I.T.A./6011/Mum/2003,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 1998-99 िनधा"रण िनधा"रण वष" वष" आयकर अपील सं./I.T.A./6012/Mum/2003,िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 1999-2000 वष" M/s. Hathway Investments Private DCIT-Central Circle-34 Limited,Rahejas, 4th Floor, Plo…

M/S. State Bank of India, Mumbai vs. Jt. CIT. Spl. RG. - 27, Mumbai

ITA 3823/MUM/2005[1997-1998]Status: DisposedITAT Mumbai29 Apr 2016AY 1997-1998

Bench: S/Sh.Rajendra & Amit Shuklaआयकर अपील सं./I.T.A. No.3823-24/Mum/2005 िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Ay.S.1997-98, 1998-99 वष" State Bank Of India Addl. Cit- Range-2(2) Accounts & Compliance Deptt. Mumbai. Corporate Centre,Madam Cama Road Vs. Mumbai-400 021. Pan:Aaacs 8577 K (अपीलाथ" /Appellant) (""थ" / Respondent) Revenue By: Shri Rajeshwar Yadav Assessee By:Shri Girish Dave सुनवाई की तारीख / Date Of Hearing :02.03.2016 घोषणा की तारीख / Date Of Pronouncement: 29.04.2016 आयकर अिधिनयम,1961 की धारा 254(1)के अ"ग"त आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) खंडपीठ के अनुसार Per Bench: Challenging The Orders Dated 24.3.2005 & 28.3.2005 The Asssessee Has Filed The Appeals For Above Mentioned Two Ay.S Raising Various Grounds Of Appeal. It Has Also Filed Additional Grounds Of Appeal For The Ay 1997-98.Assessee,A Public Sector Bank Is Engaged In The Business Of Banking.The Details Of Filing Of Returns, Returned Income Etc., For Both The Years Can Be Summarised As Under : A.Y. Roi Filed Returned Assessment Assessed Dt. Of Orders On Income(Rs.) Dt. Income(Rs.) Of Cit(A) 1997-98 28.11.1997 2086,56,04,580/- 27.03.2000 2433,18,77,427/- 24.3.2005 1998-99 30.11.1998 2816,41,01,920/- 14.02.2001 3558,87,03,620/- 28.3.2005

For Appellant: Shri Girish DaveFor Respondent: Shri Rajeshwar Yadav
Section 254(1)

…3823-24/M/05-SBI आयकर अपीलीय अिधकरण, मुंबई “ए” खंडपीठ Income-tax Appellate Tribunal -“A”Bench Mumbai सव"ी राजे",लेखा सद" एवं अिमत शु" "ाियक सद" Before S/Sh.Rajendra,Accountant Member and Amit Shukla,Judicial Member आयकर अपील सं./I.T.A. No.3823-24/Mum/2005 िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /AY.s.1997-98, 1998-99 वष" State Bank of India Addl. CIT- Range-2(2) Accounts & Compliance Deptt. Mumbai. Corporate Centre,Madam Cama Road Vs. Mumbai-400 021. PAN:AAACS 8577 K (अपीलाथ" /Appellant) (""थ" / Respondent) Revenue by: Shri Rajeshwar Yadav Assessee by:Shri Girish Dave सुनवाई की तारीख / Date of Hearing :…