Asianet Communications v. CIT

96 Taxmann.com 399High Court2018#5675 most cited
21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(1)Section 143(3)Section 2(42C)Section 250Section 28(va)Section 32(1)(ii)Section 36(1)(vii)

Issues it is cited on

enduring benefitintangible assetsrevenue expenditureindiabusiness

Judgments citing Asianet Communications v. CIT

CNB FINWIZ PRIVATE LIMITED,DELHI vs. ACIT, CIRCLE-6(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 4460/DEL/2025[2017-18]Status: DisposedITAT Delhi16 Dec 2025AY 2017-18

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.4460/Del/2025 िनधा"रणवष"/Assessment Year: 2017-18 बनाम M/S Cnb Finwiz Private Limited, Additional/Joint 302-303, Emca House 23/23B, Vs. Commissioner Of Income Ansari Road, Daryaganj, New Delhi. Tax (Appeal)-1/ Pan No.Aabcb2613A Acit, Circle 6(1), Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 250

…ITA No.4460/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.4460/Del/2025 िनधा"रणवष"/Assessment Year: 2017-18 बनाम M/S CNB FINWIZ PRIVATE LIMITED, ADDITIONAL/JOINT 302-303, EMCA House 23/23B, Vs. COMMISSIONER OF INCOME Ansari Road, Daryaganj, New Delhi. TAX (APPEAL)-1/ PAN No.AABCB2613A ACIT, Circle 6(1), Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Gaurav Gupta, CA and Shri Mohan Chaudhary, Advocate Revenue by Shri Sabyasachi Roy, Sr. DR सुनवाईक"तारीख/ Date of hearin…

SAMKEET ARYA HOMES LLP,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

In the result, appeal filed by the assessee is allowed

ITA 249/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad16 Jul 2024AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2018-10

Section 133(6)Section 143(2)Section 37

…ITA No.249/Ahd/2024 Assessment Year: 2018-19 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2018-10 Samkeet Arya Homes LLP, The Income Tax Officer, B-604, Shapath IV, Ward – 3(3)(5), Opp. Karnavati Club, Ahmedabad. S.G. Highway, Vs. Ahmedabad – 380 015. [PAN – ACRFS 2181 D] (Appellant) (Respondent) Assessee by Ms. Shrunjal Shah, AR Revenue by Shri N.J. Vyas, Sr. DR Date of Hearing 16.05.2024 Date of Pronouncement 16.07.2024 O R D E R PER SUCHITRA KAMBLE: This a…

VIRAJ PROFILES LTD.,MUMBAI vs. DY CIT-CC-3(2), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 775/MUM/2021[2013-14]Status: DisposedITAT Mumbai12 May 2023AY 2013-14

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 776 & 775/MUM/2021 (A.Y. 2011-12 & 2013-14) M/s. Viraj Profiles Limited v. DCIT, Central Circle 3(2) 1st Floor, Viraj Towers Room No. 402, 4th Floor JN of Andheri Kurla Road Aayakar Bhavan W.E. Highway, Andheri (E) Mumbai - 400020 Mumbai- 400069 PAN: AABCV1740N (Appellant) (Respondent) ITA NO.2098 & 2097/MUM/2021 (A.Y: 2011-12 & 2013-14) DCIT, Central Range – 3(2) v. M/s. Viraj Profiles Limited Central Range - 3 1st Floor, Viraj Tower Room…

MAHINDRA HOLIDAYS AND RESORTS INDIA LTD.,CHENNAI vs. DCIT LTU 1 , CHENNAI

In the result the appeals of the assessee i

ITA 1012/CHNY/2019[2015-16]Status: DisposedITAT Chennai10 May 2023AY 2015-16

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…आयकर अपीलीय अिधकरण, चे"ई "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES, CHENNAI "ी महावीर िसंह, उपा"" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, VP & SHRI ARUN KHODPIA, AM आयकर अपील आयकर अपील संसंसंसं./ITA Nos.936 to 941/CHNY/2018 आयकर आयकर अपील अपील AND आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ITA Nos.1012/CHNY/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 to 2015-2016) वष" M/s Mahindra Holidays & Resorts Ltd Vs The DCIT (LTU), Chennai-600001 Mahindra Towers, 2nd Floor, 17/18, Pattulos Road, Chennai-600002 PAN No. :AAACM 6469 L…

DCIT LTU-1 , CHENNAI vs. MAHINDRA HOLIDAYS & RESORTS (P) LTD., CHENNAI

In the result the appeals of the assessee i

ITA 944/CHNY/2018[2013-14]Status: DisposedITAT Chennai10 May 2023AY 2013-14

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…आयकर अपीलीय अिधकरण, चे"ई "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES, CHENNAI "ी महावीर िसंह, उपा"" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, VP & SHRI ARUN KHODPIA, AM आयकर अपील आयकर अपील संसंसंसं./ITA Nos.936 to 941/CHNY/2018 आयकर आयकर अपील अपील AND आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ITA Nos.1012/CHNY/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 to 2015-2016) वष" M/s Mahindra Holidays & Resorts Ltd Vs The DCIT (LTU), Chennai-600001 Mahindra Towers, 2nd Floor, 17/18, Pattulos Road, Chennai-600002 PAN No. :AAACM 6469 L…

DCIT LTU-1 , CHENNAI vs. MAHINDRA HOLIDAYS & RESORTS (P) LTD., CHENNAI

In the result the appeals of the assessee i

ITA 943/CHNY/2018[2012-13]Status: DisposedITAT Chennai10 May 2023AY 2012-13

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…आयकर अपीलीय अिधकरण, चे"ई "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES, CHENNAI "ी महावीर िसंह, उपा"" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, VP & SHRI ARUN KHODPIA, AM आयकर अपील आयकर अपील संसंसंसं./ITA Nos.936 to 941/CHNY/2018 आयकर आयकर अपील अपील AND आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ITA Nos.1012/CHNY/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 to 2015-2016) वष" M/s Mahindra Holidays & Resorts Ltd Vs The DCIT (LTU), Chennai-600001 Mahindra Towers, 2nd Floor, 17/18, Pattulos Road, Chennai-600002 PAN No. :AAACM 6469 L…

DCIT LTU-1 , CHENNAI vs. MAHINDRA HOLIDAYS & RESORTS (P) LTD., CHENNAI

In the result the appeals of the assessee i

ITA 942/CHNY/2018[2011-12]Status: DisposedITAT Chennai10 May 2023AY 2011-12

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…आयकर अपीलीय अिधकरण, चे"ई "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES, CHENNAI "ी महावीर िसंह, उपा"" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, VP & SHRI ARUN KHODPIA, AM आयकर अपील आयकर अपील संसंसंसं./ITA Nos.936 to 941/CHNY/2018 आयकर आयकर अपील अपील AND आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ITA Nos.1012/CHNY/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 to 2015-2016) वष" M/s Mahindra Holidays & Resorts Ltd Vs The DCIT (LTU), Chennai-600001 Mahindra Towers, 2nd Floor, 17/18, Pattulos Road, Chennai-600002 PAN No. :AAACM 6469 L…

MAHINDRA HOLIDAYS & RESORTS INDIA LTD.,CHENNAI vs. DCIT (LTU) , CHENNAI

In the result the appeals of the assessee i

ITA 941/CHNY/2018[2014-15]Status: DisposedITAT Chennai10 May 2023AY 2014-15

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…आयकर अपीलीय अिधकरण, चे"ई "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES, CHENNAI "ी महावीर िसंह, उपा"" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, VP & SHRI ARUN KHODPIA, AM आयकर अपील आयकर अपील संसंसंसं./ITA Nos.936 to 941/CHNY/2018 आयकर आयकर अपील अपील AND आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ITA Nos.1012/CHNY/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 to 2015-2016) वष" M/s Mahindra Holidays & Resorts Ltd Vs The DCIT (LTU), Chennai-600001 Mahindra Towers, 2nd Floor, 17/18, Pattulos Road, Chennai-600002 PAN No. :AAACM 6469 L…

MAHINDRA HOLIDAYS & RESORTS INDIA LTD.,CHENNAI vs. DCIT (LTU) , CHENNAI

In the result the appeals of the assessee i

ITA 940/CHNY/2018[2013-14]Status: DisposedITAT Chennai10 May 2023AY 2013-14

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…आयकर अपीलीय अिधकरण, चे"ई "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES, CHENNAI "ी महावीर िसंह, उपा"" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, VP & SHRI ARUN KHODPIA, AM आयकर अपील आयकर अपील संसंसंसं./ITA Nos.936 to 941/CHNY/2018 आयकर आयकर अपील अपील AND आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ITA Nos.1012/CHNY/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 to 2015-2016) वष" M/s Mahindra Holidays & Resorts Ltd Vs The DCIT (LTU), Chennai-600001 Mahindra Towers, 2nd Floor, 17/18, Pattulos Road, Chennai-600002 PAN No. :AAACM 6469 L…

MAHINDRA HOLIDAYS & RESORTS INDIA LTD.,CHENNAI vs. DCIT (LTU) , CHENNAI

In the result the appeals of the assessee i

ITA 939/CHNY/2018[2012-13]Status: DisposedITAT Chennai10 May 2023AY 2012-13

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…आयकर अपीलीय अिधकरण, चे"ई "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES, CHENNAI "ी महावीर िसंह, उपा"" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, VP & SHRI ARUN KHODPIA, AM आयकर अपील आयकर अपील संसंसंसं./ITA Nos.936 to 941/CHNY/2018 आयकर आयकर अपील अपील AND आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ITA Nos.1012/CHNY/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 to 2015-2016) वष" M/s Mahindra Holidays & Resorts Ltd Vs The DCIT (LTU), Chennai-600001 Mahindra Towers, 2nd Floor, 17/18, Pattulos Road, Chennai-600002 PAN No. :AAACM 6469 L…

MAHINDRA HOLIDAYS & RESORTS INDIA LTD.,CHENNAI vs. DCIT (LTU) , CHENNAI

In the result the appeals of the assessee i

ITA 938/CHNY/2018[2011-12]Status: DisposedITAT Chennai10 May 2023AY 2011-12

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…आयकर अपीलीय अिधकरण, चे"ई "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES, CHENNAI "ी महावीर िसंह, उपा"" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, VP & SHRI ARUN KHODPIA, AM आयकर अपील आयकर अपील संसंसंसं./ITA Nos.936 to 941/CHNY/2018 आयकर आयकर अपील अपील AND आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ITA Nos.1012/CHNY/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 to 2015-2016) वष" M/s Mahindra Holidays & Resorts Ltd Vs The DCIT (LTU), Chennai-600001 Mahindra Towers, 2nd Floor, 17/18, Pattulos Road, Chennai-600002 PAN No. :AAACM 6469 L…

DCIT LTPU 1, CHENNAI vs. M/S MAHINDRA HOLIDAYS & RESORTS (P) LTD, CHENNAI

In the result the appeals of the assessee i

ITA 1089/CHNY/2018[2014-15]Status: DisposedITAT Chennai10 May 2023AY 2014-15

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…आयकर अपीलीय अिधकरण, चे"ई "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES, CHENNAI "ी महावीर िसंह, उपा"" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, VP & SHRI ARUN KHODPIA, AM आयकर अपील आयकर अपील संसंसंसं./ITA Nos.936 to 941/CHNY/2018 आयकर आयकर अपील अपील AND आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ITA Nos.1012/CHNY/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 to 2015-2016) वष" M/s Mahindra Holidays & Resorts Ltd Vs The DCIT (LTU), Chennai-600001 Mahindra Towers, 2nd Floor, 17/18, Pattulos Road, Chennai-600002 PAN No. :AAACM 6469 L…

HARITA FEHRER LTD.,,CHENNAI vs. DCIT, CC - 2 (2),, CHENNAI

Appeals stand allowed in terms of our above order

ITA 2746/CHNY/2019[2016-17]Status: DisposedITAT Chennai31 Jan 2023AY 2016-17

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2254/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.3480/Chny/2018 (िनधाBरण वषB / Assessment Year: 2013-14) & आयकरअपील सं./ Ita No.3481/Chny/2018 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकरअपील सं./ Ita No.2746/Chny/2019 (िनधाBरण वषB / Assessment Year: 2016-17) M/S. Harita Fehrer Limited Dcit-Corporate Circle-2(2) / बनाम/ No.29, Jayalakshmi Estates, Acit, Salary Circle-Ii Vs. Haddows Road, Chennai-600 006. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacch-1037-R (अपीलाथ"/Appellant) : ( !थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Pradeep Dinodia, (Fca), Shri Ravikumar, (Ca) & Shri Anil Kumar, (Ca) - Ld. Ars !थ"कीओरसे/Respondent By : Shri Ar.V. Sreenivasan (Add.Cit)-Ld. Dr

For Appellant: Shri Pradeep Dinodia, (FCA)For Respondent: Shri AR.V. Sreenivasan (Add.CIT)-Ld. DR
Section 143(3)Section 36(1)(vii)

…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 आयकरअपील सं./ ITA No.2254/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & आयकरअपील सं./ ITA No.3480/Chny/2018 (िनधाBरण वषB / Assessment Year: 2013-14) & आयकरअपील सं./ ITA No.3481/Chny/2018 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकरअपील सं./ ITA No.2746/Chny/2019 (िनधाBरण वषB / Assessment Year: 2016-17) M/s. Harita Fehrer Limited DCIT-Corporat…

HARITA FAHRER LTD,CHENNAI vs. DCIT, CORP CIR-2(2), CHENNAI

Appeals stand allowed in terms of our above order

ITA 3481/CHNY/2018[2014-15]Status: DisposedITAT Chennai31 Jan 2023AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2254/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.3480/Chny/2018 (िनधाBरण वषB / Assessment Year: 2013-14) & आयकरअपील सं./ Ita No.3481/Chny/2018 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकरअपील सं./ Ita No.2746/Chny/2019 (िनधाBरण वषB / Assessment Year: 2016-17) M/S. Harita Fehrer Limited Dcit-Corporate Circle-2(2) / बनाम/ No.29, Jayalakshmi Estates, Acit, Salary Circle-Ii Vs. Haddows Road, Chennai-600 006. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacch-1037-R (अपीलाथ"/Appellant) : ( !थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Pradeep Dinodia, (Fca), Shri Ravikumar, (Ca) & Shri Anil Kumar, (Ca) - Ld. Ars !थ"कीओरसे/Respondent By : Shri Ar.V. Sreenivasan (Add.Cit)-Ld. Dr

For Appellant: Shri Pradeep Dinodia, (FCA)For Respondent: Shri AR.V. Sreenivasan (Add.CIT)-Ld. DR
Section 143(3)Section 36(1)(vii)

…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 आयकरअपील सं./ ITA No.2254/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & आयकरअपील सं./ ITA No.3480/Chny/2018 (िनधाBरण वषB / Assessment Year: 2013-14) & आयकरअपील सं./ ITA No.3481/Chny/2018 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकरअपील सं./ ITA No.2746/Chny/2019 (िनधाBरण वषB / Assessment Year: 2016-17) M/s. Harita Fehrer Limited DCIT-Corporat…

HARITA FAHRER LTD,CHENNAI vs. DCIT, CORP CIR-2(2), CHENNAI

Appeals stand allowed in terms of our above order

ITA 3480/CHNY/2018[2013-14]Status: DisposedITAT Chennai31 Jan 2023AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2254/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.3480/Chny/2018 (िनधाBरण वषB / Assessment Year: 2013-14) & आयकरअपील सं./ Ita No.3481/Chny/2018 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकरअपील सं./ Ita No.2746/Chny/2019 (िनधाBरण वषB / Assessment Year: 2016-17) M/S. Harita Fehrer Limited Dcit-Corporate Circle-2(2) / बनाम/ No.29, Jayalakshmi Estates, Acit, Salary Circle-Ii Vs. Haddows Road, Chennai-600 006. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacch-1037-R (अपीलाथ"/Appellant) : ( !थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Pradeep Dinodia, (Fca), Shri Ravikumar, (Ca) & Shri Anil Kumar, (Ca) - Ld. Ars !थ"कीओरसे/Respondent By : Shri Ar.V. Sreenivasan (Add.Cit)-Ld. Dr

For Appellant: Shri Pradeep Dinodia, (FCA)For Respondent: Shri AR.V. Sreenivasan (Add.CIT)-Ld. DR
Section 143(3)Section 36(1)(vii)

…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 आयकरअपील सं./ ITA No.2254/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & आयकरअपील सं./ ITA No.3480/Chny/2018 (िनधाBरण वषB / Assessment Year: 2013-14) & आयकरअपील सं./ ITA No.3481/Chny/2018 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकरअपील सं./ ITA No.2746/Chny/2019 (िनधाBरण वषB / Assessment Year: 2016-17) M/s. Harita Fehrer Limited DCIT-Corporat…

HARITA FEHRER LIMITED,CHENNAI vs. ACIT SALARY CIRCLE II , CHENNAI

Appeals stand allowed in terms of our above order

ITA 2254/CHNY/2018[2011-12]Status: DisposedITAT Chennai31 Jan 2023AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2254/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.3480/Chny/2018 (िनधाBरण वषB / Assessment Year: 2013-14) & आयकरअपील सं./ Ita No.3481/Chny/2018 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकरअपील सं./ Ita No.2746/Chny/2019 (िनधाBरण वषB / Assessment Year: 2016-17) M/S. Harita Fehrer Limited Dcit-Corporate Circle-2(2) / बनाम/ No.29, Jayalakshmi Estates, Acit, Salary Circle-Ii Vs. Haddows Road, Chennai-600 006. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacch-1037-R (अपीलाथ"/Appellant) : ( !थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Pradeep Dinodia, (Fca), Shri Ravikumar, (Ca) & Shri Anil Kumar, (Ca) - Ld. Ars !थ"कीओरसे/Respondent By : Shri Ar.V. Sreenivasan (Add.Cit)-Ld. Dr

For Appellant: Shri Pradeep Dinodia, (FCA)For Respondent: Shri AR.V. Sreenivasan (Add.CIT)-Ld. DR
Section 143(3)Section 36(1)(vii)

…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 आयकरअपील सं./ ITA No.2254/Chny/2018 (िनधाBरण वषB / Assessment Year: 2011-12) & आयकरअपील सं./ ITA No.3480/Chny/2018 (िनधाBरण वषB / Assessment Year: 2013-14) & आयकरअपील सं./ ITA No.3481/Chny/2018 (िनधाBरण वषB / Assessment Year: 2014-15) & आयकरअपील सं./ ITA No.2746/Chny/2019 (िनधाBरण वषB / Assessment Year: 2016-17) M/s. Harita Fehrer Limited DCIT-Corporat…

DR. REDDY'S LABORATORIES LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CIRCLE-1(2), HYDERABAD, HYDERABAD

In the result, the ground No

ITA 349/HYD/2017[2001-02]Status: DisposedITAT Hyderabad08 Jul 2022AY 2001-02

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyassessment Years: 2001-02 Dr.Reddy’S Laboratories Vs. Dcit,Circle-1(2) Limited Hyderabad 8-2-337, Road No.3 Banjara Hills Hyderabad-500 034

For Appellant: Shri P.S.R.V.V.Surya Rao, CAFor Respondent: Shri Y.V.S.T.Sai,CIT-DR
Section 28Section 32Section 32(1)(ii)Section 32(2)Section 37Section 80H

…1 Dr.Reddy’s Laboratories Limited IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Laxmi Prasad Sahu, Accountant Member AND Shri K.Narasimha Chary, Judicial Member Assessment Years: 2001-02 Dr.Reddy’s Laboratories Vs. DCIT,Circle-1(2) Limited Hyderabad 8-2-337, Road No.3 Banjara Hills Hyderabad-500 034 PAN : AAACD7999Q (Appellant) (Respondent) Assessee by: Shri P.S.R.V.V.Surya Rao, CA Revenue by: Shri Y.V.S.T.Sai,CIT-DR Date of hearing: 05.07.2022 Date of pronouncement: 08. 07.2022 O R D E R Per Shri Laxmi Prasad Sahu, A.M.: This appeal filed by the assessee is directed agai…

DCIT, CIRCLE-12(1), NEW DELHI vs. INDIAN MORTGAGE GUARANTEE CORPORATION PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 5263/DEL/2018[2014-15]Status: DisposedITAT Delhi09 Nov 2021AY 2014-15

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2014-15] Dcit, Vs Indian Mortgage Guarantee Circle-12(1), Corporation Pvt.Ltd., A-47, Lower New Delhi. Ground Floor, Hauz Khas, New Delhi-110049. Pan-Aaccg6775B Appellant Respondent Appellant By Sh. Hiten Chande, Ca Respondent By Sh. Umesh Takyar, Sr.Dr Date Of Hearing 01.11.2021 Date Of Pronouncement 09.11.2021

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S.PANNU, PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2014-15] DCIT, vs Indian Mortgage Guarantee Circle-12(1), Corporation Pvt.Ltd., A-47, Lower New Delhi. Ground Floor, Hauz Khas, New Delhi-110049. PAN-AACCG6775B APPELLANT RESPONDENT Appellant by Sh. Hiten Chande, CA Respondent by Sh. Umesh Takyar, Sr.DR Date of Hearing 01.11.2021 Date of Pronouncement 09.11.2021 ORDER PER KUL BHARAT, JM : The present appeal filed by the Revenue for the assessment year 2014- 15 is directed against th…

M/S. PRICEWATERHOUSE COOPERS PRIVATE LIMITED,KOLKATA vs. ACIT, CIRCLE - 2(2), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed partly

ITA 359/KOL/2018[2009-10]Status: DisposedITAT Kolkata21 Apr 2021AY 2009-10
Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri Aby T. Varkey, Hon’ble Judicial Member) Assessment Year: 2009-10 M/s. Pricewaterhouse Coopers Private Limited..................................………………….............Appellant Block-EP, Plot-Y-14 Salt Lake City Sector-V Kolkata – 700 091 [PAN : AABCP 9181 H] Vs. Asstt. Commissioner of Income Tax, Circle-2(2), Kolkata...........................………..…......Respondent Appearances by: Smt. C.S. Agarwal, Sr. Counsel & Smt. K.M. Gupta, Adv., appeared on behalf of the assessee. Shri Goulen Hangs…

ZENSAR TECHNOLOGIES LTD.,MUMBAI vs. ASST CIT (INV) CIRLCE- 2 (1), MUMBAI

The appeal stands partly allowed

ITA 2079/MUM/2003[1998-1999]Status: DisposedITAT Mumbai02 Jan 2020AY 1998-1999

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Michael Jerald- Ld. DR
Section 143(3)Section 80H

…High Court in CIT V/s Everest Advertising Pvt Ltd [ITA No 6539 of 2010 04/12/2012] (ii) Hon’ble Madras High court in Carborandum Universal Ltd. V/s JCIT [26 Taxmann.com 268 10/09/2012] subsequently followed by same Court in Asianet Communication Ltd V/s CIT [96 Taxmann.com 399 26/06/2018] (iii) Hon’ble Bombay High Court in the case of CIT V/s Six Sigma Gases India Pvt Ltd [ITA No 1259 of 2016 28/01/2019] after considering all the above decisions. In above case laws, the unanimous view is that any payment to ward-off rival competition over a certain period of time in furtherance of business interest would be rev…

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