Assistant Commissioner of Income Tax, Tirupur v. Velayudhaswamy Spinning Mills (P.) Ltd.

76 Taxmann.com 176Supreme Court of India2016#6132 most cited

What is Assistant Commissioner of Income Tax, Tirupur v. Velayudhaswamy Spinning Mills (P.) Ltd. authority for?

Profits of other businesses cannot be notionally brought forward and set off against profits of an eligible business under Section 80-IA(5) as the Income-Tax Act does not provide for such a mandate.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2024.

Also referred to as

Assistant Commissioner of Income Tax v. Velayudhaswamy Spinning Mills · section 80-IA(5) · set off · carry forward of losses · eligible business · IT Act · profits of other business · Supreme Court ruling

Sections most often in play

Section 147Section 148Section 28(i)Section 36(1)(vii)Section 37Section 70Section 71Section 801A(5)

Issues it is cited on

section 80ia(5)initial assessment yeareligible businessdeduction u/s 80iasection 80iasection 80isection 80previous yearsection 143(2)section 147section 143india

Judgments citing Assistant Commissioner of Income Tax, Tirupur v. Velayudhaswamy Spinning Mills (P.) Ltd.

Titan Company Limited, Hosur vs. Assistant Commissioner of Income Tax - Ltu 2 (Ic), Chennai

In the result the appeal raised by the assessee is partly allowed

ITA 1742/CHNY/2024[2011- 12]Status: DisposedITAT Chennai04 Dec 2024

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1742/Chny/2024 निर्धारण वर्ा /Assessment Years: 2011-12 Titan Company Limited, Assistant Commissioner Of No.3, Sipcot Industrial Complex, Income Tax, Hosur, Krishnagiri, Ltu-2, Tamil Nadu-635126 Chennai [Pan: Aaact5131A] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Abhay Kumar, C.A अपीलार्थी की ओर से/ Assessee By : Ms.Komali Krishna, Cit प्रत्यर्थी की ओर से /Revenue By सुनवाई की तारीख/Date Of Hearing : 10.09.2024 घोषणा की तारीख /Date Of Pronouncement : 04.12.2024

For Appellant: Ms.Komali Krishna, CIT
Section 147Section 250Section 80Section 80C(2)(a)Section 80I

…आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री यस यस विश्िनेत्र रवि, न्याययक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1742/Chny/2024 निर्धारण वर्ा /Assessment Years: 2011-12 Titan Company Limited, Assistant Commissioner of No.3, SIPCOT Industrial Complex, Income Tax, Hosur, Krishnagiri, LTU-2, Tamil Nadu-635126 Chennai [PAN: AAACT5131A] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Abhay Kumar, C.A अपीलार्थी की ओर से/ Assessee by…

Deputy Commissioner of Income Tax, Circle 4(1)(1), Ahmedabad vs. Shilp Gravures Limited, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 798/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2017-18

Bench: Income Tax Appellate Tribunal, Ahmedabad Division Bench, Ahmedabad Has Arisen

For Appellant: Shri S N Divatia, AdvocateFor Respondent: Shri Santosh Kumar, Sr.DR
Section 142(1)Section 143Section 143(1)Section 143(2)Section 143(3)Section 250Section 8Section 80I

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “DIVISION BENCH-A” AHMEDABAD Before: Shri Ramit Kochar, Accountant Member & Shri T. R. Senthil Kumar, Judicial Member Assessment Year: 2017-18 Deputy Shilp Gravures Limited, Commissioner of 101, Kashi Parekh Income Tax, v. Complex, B.H. Bhagwati Circle-4(1)(1), Chambers C.G. Road, A Wing, Room No. Navrangpura, A-410, 4th Floor Ahmedabad-380009, Pratyakash Kar Gujarat Bhawan, Pankrapole, PAN: AADCS0868G Ambawadi, Ahmedabad- (Respondent) 380015, Gujarat. (Appellant) Revenue by: Shri Santosh Kumar, Sr.DR Assessee by: Shri S N Divatia, Advocate Date of hearing : 31…

Deputy Commissioner of Income Tax Circle-1, Nagpur vs. Smt. Anju Ajay Saraf, Nagpur

In the result, Revenue’s appeal for the A

ITA 32/NAG/2020[2014-15]Status: DisposedITAT Nagpur28 May 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 139(5)Section 143(2)Section 143(3)Section 148Section 5Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.30/Nag./2018 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax ……………. Appellant Circle–1, Nagpur v/s Smt. Anju Ajay Saraf Prop: M/s. Rajlakshmi Minerals ……………. Respondent Flat no.C–2, Yogeshwar Ganga Apartment Ramdaspeth, Nagpur 440 012 PAN – AETPS5421E C.O. no.3/Nag./2018 (Arising out of ITA no.30/Nag./2018) (Assessment Year : 2012-13) Smt.l Anju Ajay Saraf Prop: M/s. Rajlakshmi Minerals ……………. Cross Objector Flat no.C–2, Yogeshwar Ganga Apartment (Original…

Deputy Commissioner of Income Tax Circle-1, Nagpur vs. Smt. Anju Ajay Saraf, Nagpur

In the result, Revenue’s appeal for the A

ITA 30/NAG/2018[2012-13]Status: DisposedITAT Nagpur28 May 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 139(5)Section 143(2)Section 143(3)Section 148Section 5Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.30/Nag./2018 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax ……………. Appellant Circle–1, Nagpur v/s Smt. Anju Ajay Saraf Prop: M/s. Rajlakshmi Minerals ……………. Respondent Flat no.C–2, Yogeshwar Ganga Apartment Ramdaspeth, Nagpur 440 012 PAN – AETPS5421E C.O. no.3/Nag./2018 (Arising out of ITA no.30/Nag./2018) (Assessment Year : 2012-13) Smt.l Anju Ajay Saraf Prop: M/s. Rajlakshmi Minerals ……………. Cross Objector Flat no.C–2, Yogeshwar Ganga Apartment (Original…

Commissioner of Income Tax, Kol. 3, Kol vs. M/S. Itc Limited

In the result, the appeal is dismissed and the substantial questions of law are

ITAT/48/2015HC Calcutta05 Jul 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 5Th July, 2022 Appearance : Ms. S. Das De, Adv. ...For The Appellant. Mr. J. P. Khaitan, Sr. Adv., Ms. Nilanjana Banerjee Pal, Adv…For Respondent. The Court : This Appeal By The Revenue Filed Under Section 260A Of The Income Tax Act, 1961 [The Act, For Brevity] Is Directed Against The Order Dated 12Th September, 2014 Passed By The Income Tax Appellate Tribunal, “C” Bench, Kolkata In Ita Nos.1339 & 1144/Kol/2012 For The Assessment Year 2008-09. The Revenue Has Raised The Following Substantial Question Of Law For Consideration. I) Whether On The Facts & In The Circumstances Of The Case The Learned Tribunal Erred In Law In Deleting The Disallowances Of Commission To Non- Whole Time Directors Amounting To Rs.31,72,677/- & Sitting Fees Of Rs.13,20,000/- Made By The Assessing Officer, Under Section 40(A)(Ia) Of The Income Tax Act, 1961 In Relation To The Ay 2008-09 ?

Section 260ASection 40Section 80I

…O-27 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/48//2015 IA No.GA/1/2015 [OLD NO.GA/1720/2015] COMMISSIONER OF INCOME TAX KOLKATA-3, KOLKATA VS. M/S. ITC LTD. BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE BIVAS PATTANAYAK Date : 5th July, 2022 Appearance : Ms. S. Das De, Adv. ...for the appellant. Mr. J. P. Khaitan, Sr. Adv., Ms. Nilanjana Banerjee Pal, Adv…for respondent. The Court : This appeal by the revenue filed under section 260A of the Income Tax Act, 1961 [the Act, for brevity] is directed against the order dated 12th September, 2014 passe…

Assistant Commissioner of Income-Tax, Circle - 6, Pune vs. Sharada Erectors Private Limited., Pune`

Appeals are dismissed in above terms

ITA 2041/PUN/2017[2011-12]Status: DisposedITAT Pune08 Jun 2022AY 2011-12

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.2040 & 2041/Pun/2017 ननधधारण वषा / Assessment Year : 2010-11 & 2011-12

For Appellant: Shri Nikhil PathakFor Respondent: Shri S. P. Walimbe
Section 143(3)Section 36(1)(iii)

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.2040 & 2041/PUN/2017 ननधधारण वषा / Assessment Year : 2010-11 & 2011-12 .......अपऩलधथी / Appellant ACIT, Circle -6 , Pune बनधम / V/s. Sharada Erectors P.Ltd, 38,Vijaynagar Colony, Pune - 411030 ……प्रत्यथी / Respondent PAN AACCS6028D Assessee by : Shri Nikhil Pathak Revenue by : Shri S. P. Walimbe सपनवधई की तधरऩख / Date of Hearing : 05.05.2022 घोषणध की तधरऩख / Date of Pronouncement : 08.06.2022 आदेश / ORDER PER S. S. GODARA, JM : 1. Th…

Assistant Commissioner of Income-Tax, Circle - 6, Pune vs. Sharada Erectors Private Limited., Pune`

Appeals are dismissed in above terms

ITA 2040/PUN/2017[2010-11]Status: DisposedITAT Pune08 Jun 2022AY 2010-11

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.2040 & 2041/Pun/2017 ननधधारण वषा / Assessment Year : 2010-11 & 2011-12

For Appellant: Shri Nikhil PathakFor Respondent: Shri S. P. Walimbe
Section 143(3)Section 36(1)(iii)

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.2040 & 2041/PUN/2017 ननधधारण वषा / Assessment Year : 2010-11 & 2011-12 .......अपऩलधथी / Appellant ACIT, Circle -6 , Pune बनधम / V/s. Sharada Erectors P.Ltd, 38,Vijaynagar Colony, Pune - 411030 ……प्रत्यथी / Respondent PAN AACCS6028D Assessee by : Shri Nikhil Pathak Revenue by : Shri S. P. Walimbe सपनवधई की तधरऩख / Date of Hearing : 05.05.2022 घोषणध की तधरऩख / Date of Pronouncement : 08.06.2022 आदेश / ORDER PER S. S. GODARA, JM : 1. Th…

The Dy. CIT., Circle-1(1)(1), Vadodara vs. M/S. Gujarat Industries Power Co. Ltd., Vadodara

In the result, the captioned appeals are :

ITA 2463/AHD/2016[2012-13]Status: HeardITAT Ahmedabad13 Apr 2022AY 2012-13

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Respondent: Shri Mohd. Usman, CIT DR
Section 115JSection 147Section 14ASection 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 472/Ahd/2013, 535/Ahd/2014, 1257/Ahd/2015 A/w. CO No.111/Ahd/2015 & 2463/Ahd/2016 A/w. CO No.207/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2009-10, 2010-11,2011-12 & 2012-13) Gujarat Industries Power Deputy Commissioner of बनाम/ Co. Ltd. Income Tax Vs. P. O. Petrochemicals, Dist.- Circle-1(1), Baroda - 391346 Aaykar Bhavan, Race Course, Vadodara "थायी लेखा सं./ज…

The DCIT, Circle-1(1), Vadodara vs. M/S. Gujarat Industries Power Co.Ltd., Vadodara

In the result, the captioned appeals are :

ITA 1257/AHD/2015[2011-12]Status: HeardITAT Ahmedabad13 Apr 2022AY 2011-12

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Respondent: Shri Mohd. Usman, CIT DR
Section 115JSection 147Section 14ASection 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 472/Ahd/2013, 535/Ahd/2014, 1257/Ahd/2015 A/w. CO No.111/Ahd/2015 & 2463/Ahd/2016 A/w. CO No.207/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2009-10, 2010-11,2011-12 & 2012-13) Gujarat Industries Power Deputy Commissioner of बनाम/ Co. Ltd. Income Tax Vs. P. O. Petrochemicals, Dist.- Circle-1(1), Baroda - 391346 Aaykar Bhavan, Race Course, Vadodara "थायी लेखा सं./ज…

Gujarat Industries Power Co. Ltd., Baroda vs. The Dy.CIT., Circle-1(1), Baroda

In the result, the captioned appeals are :

ITA 535/AHD/2014[2010-11]Status: HeardITAT Ahmedabad13 Apr 2022AY 2010-11

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Respondent: Shri Mohd. Usman, CIT DR
Section 115JSection 147Section 14ASection 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 472/Ahd/2013, 535/Ahd/2014, 1257/Ahd/2015 A/w. CO No.111/Ahd/2015 & 2463/Ahd/2016 A/w. CO No.207/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2009-10, 2010-11,2011-12 & 2012-13) Gujarat Industries Power Deputy Commissioner of बनाम/ Co. Ltd. Income Tax Vs. P. O. Petrochemicals, Dist.- Circle-1(1), Baroda - 391346 Aaykar Bhavan, Race Course, Vadodara "थायी लेखा सं./ज…

Gujarat Industries Power Co. Ltd., Baroda vs. The Dy.CIT., Circle-1(1), Baroda

In the result, both appeals filed by the assessee are partly

ITA 20/AHD/2014[2007-08]Status: DisposedITAT Ahmedabad13 Apr 2022AY 2007-08

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Respondent: Shri Mohd. Usman, CIT DR
Section 115JSection 80Section 801ASection 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 19 & 20/Ahd/2014 ("नधा"रण वष" / Assessment Years : 2006-07 & 2007-08) Gujarat Industries Power बनाम/ Deputy Commissioner of Co. Ltd. Income tax Vs. P. O. Petrochemicals, Dist.- Circle-1(1), Aaykar Baroda - 391346 Bhavan, Vadodara - 390007 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACG7277Q (Appellant) .. (Respondent) Shri Milin Mehta, A.R. अपीलाथ" ओर से /Assess…

Gujarat Industries Power Co. Ltd., Baroda vs. The Dy.CIT., Circle-1(1), Baroda

In the result, both appeals filed by the assessee are partly

ITA 19/AHD/2014[2006-07]Status: DisposedITAT Ahmedabad13 Apr 2022AY 2006-07

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Respondent: Shri Mohd. Usman, CIT DR
Section 115JSection 80Section 801ASection 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 19 & 20/Ahd/2014 ("नधा"रण वष" / Assessment Years : 2006-07 & 2007-08) Gujarat Industries Power बनाम/ Deputy Commissioner of Co. Ltd. Income tax Vs. P. O. Petrochemicals, Dist.- Circle-1(1), Aaykar Baroda - 391346 Bhavan, Vadodara - 390007 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACG7277Q (Appellant) .. (Respondent) Shri Milin Mehta, A.R. अपीलाथ" ओर से /Assess…

The DCIT, Circle-1(1), Baroda vs. Gujarat Industries Power Co.Ltd., Baroda

In the result, the captioned appeals are

ITA 3003/AHD/2010[2003-04]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2003-04

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Marfatia, Shri Nirmit Mehta &For Respondent: Shri Mohd. Usman, CIT DR
Section 14ASection 234BSection 234CSection 271(1)(c)Section 801ASection 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 3003/Ahd/2010, 1534/Ahd/2009 A/w. CO No.117/Ahd/2009, 1109/Ahd/2010, 644/Ahd/2010, 521/Ahd/2012 & 495/Ahd/2012 ("नधा"रण वष" / Assessment Year : 2003-04, 2006-07, 2007-08 & 2008-09) The DCIT Gujarat Industries बनाम/ Circle-1(1), Baroda Power Co. Ltd. Vs. P. O. Petrochemicals, Dist.- Baroda - 391346 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACG7277Q (Appellant/Res…

The DCIT, Circle-1(1), Baroda vs. M/S. Gujarat Industrial Power Co.Ltd., Baroda

In the result, the captioned appeals are

ITA 1534/AHD/2009[2005-06]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2005-06

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Marfatia, Shri Nirmit Mehta &For Respondent: Shri Mohd. Usman, CIT DR
Section 14ASection 234BSection 234CSection 271(1)(c)Section 801ASection 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 3003/Ahd/2010, 1534/Ahd/2009 A/w. CO No.117/Ahd/2009, 1109/Ahd/2010, 644/Ahd/2010, 521/Ahd/2012 & 495/Ahd/2012 ("नधा"रण वष" / Assessment Year : 2003-04, 2006-07, 2007-08 & 2008-09) The DCIT Gujarat Industries बनाम/ Circle-1(1), Baroda Power Co. Ltd. Vs. P. O. Petrochemicals, Dist.- Baroda - 391346 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACG7277Q (Appellant/Res…

The ACIT, Circle2(1)(2), Ahmedabad vs. Kalthia Engineering & Construction Ltd., Ahmedabad

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

ITA 2127/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad22 Dec 2021AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 2127/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2014-2015 A.C.I.T., Kalthia Engineering & Construction Ltd., Circle-2(1)(2), Vs. 193, Kalthia House, Ahmedabad. Thaltej, Ahmedabad.

For Appellant: Shri Manish Shah, A.RFor Respondent: Shri D.B Gohil, Sr. D.R
Section 106Section 14ASection 36(1)(iii)Section 80I

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ B’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT, And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 2127/AHD/2017 िनधा"रण वष"/Asstt. Year: 2014-2015 A.C.I.T., Kalthia Engineering & Construction Ltd., Circle-2(1)(2), Vs. 193, Kalthia House, Ahmedabad. Thaltej, Ahmedabad. PAN: AAACK8944N (Applicant) (Respondent) Revenue by : Shri D.B Gohil, Sr. D.R Assessee by : Shri Manish Shah, A.R सुनवाई क" तारीख/Date of Hearing : 15/12/2021 घोषणा क" तारीख /Date of Pronounceme…

The Commissioner of Income Tax vs. M/S V S LAD and SONS

In the result, the order dated 13

ITA/100104/2014HC Karnataka27 Nov 2019

Bench: N.S.SANJAY GOWDA,ALOK ARADHE

Section 260ASection 80I

…: 1 : IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 27TH DAY OF NOVEMBER 2019 PRESENT THE HON’BLE MR.JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE N.S.SANJAY GOWDA ITA NO.100104/2014 BETWEEN 1. THE COMMISSIONER OF INCOME TAX SADUM ROAD, GULBARGA 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2(3), BANGALORE ... APPELLANTS (BY SRI. TULAJAPPA KALABURAGI, ADV.) AND M/S V S LAD & SONS PRASANTH NIVAS, KRISHNA NAGAR, SANDUR - 583120 BELLARY DISTRICT PAN: AACFV3909R ... RESPONDENT (BY SRI. A.SHANKAR, SENIOR COUNSEL) THIS ITA IS FILED UNDER SECTION…

Echjay Industries P.Ltd, Mumbai vs. Asst CIT Cen Cir 45, Mumbai

Appeals are allowed

ITA 5245/MUM/2017[2006-07]Status: DisposedITAT Mumbai17 Jul 2019AY 2006-07

Bench: : Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm Assessment Year :2006-07) Assessment Year :2010-11) Assessment Year :2011-12) Assessment Year :2012-13) Assessment Year :2013-14) Assessment Year :2014-15) Assessment Year :2010-11) & Assessment Year :2012-13) M/S. Echjay Industries Pvt. Ltd. M/S. Echjay Industries Pvt. Vs. Asst. Commissioner Of Ltd., Income Tax, Central Circle- 83, Bajaj Bhavan 45,/Dy.Commissioner Of Nariman Point Income Tax-Circle 8(2) Mumbai – 400 023 Mumbai, Aayakar Bhavan Mumbai – 400 020 Pan/Gir No. : Aaace1157B (Appellant) .. (Respondent)

For Appellant: Shri N.R. RaoFor Respondent: Shri Sachchidanand Dube
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE : SHRI M. BALAGANESH, AM & SHRI AMARJIT SINGH, JM Assessment Year :2006-07) Assessment Year :2010-11) Assessment Year :2011-12) Assessment Year :2012-13) Assessment Year :2013-14) Assessment Year :2014-15) Assessment Year :2010-11) & Assessment Year :2012-13) M/s. Echjay Industries Pvt. Ltd. M/s. Echjay Industries Pvt. Vs. Asst. Commissioner of Ltd., Income Tax, Central Circle- 83, Bajaj Bhavan 45,/Dy.Commissioner of Nariman Point Income Tax-Circle 8(2) Mumbai – 400 023 Mumbai, Aayakar Bhavan Mumbai – 400 020 PAN/GIR No. : AAACE1157B (Appellan…

Dy.CIT, Circle-3(3), Hyderabad vs. M/S Visaka Industries Limited, Secunderabad

In the result, appeal of the assessee is dismissed

ITA 860/HYD/2014[2006-07]Status: DisposedITAT Hyderabad27 Jul 2018AY 2006-07

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2006-07 Dy. Commissioner Of Income- Vs. M/S Visaka Industries Ltd., Tax, Circle – 3(3), Hyderabad. Secunderabad. Pan – Aaacv 7263 K (Appellant) (Respondent) Assessment Year: 2006-07 M/S Visaka Industries Ltd., Vs. Dy. Commissioner Of Income- Secunderabad. Tax, Circle – 3(3), Hyderabad. Pan – Aaacv 7263 K (Appellant) (Respondent)

For Appellant: Shri M.V, AnilkumarFor Respondent: Shri M. Naveen
Section 143(3)Section 147Section 148Section 80GSection 80ISection 80l

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2006-07 Dy. Commissioner of Income- vs. M/s Visaka Industries Ltd., tax, Circle – 3(3), Hyderabad. Secunderabad. PAN – AAACV 7263 K (Appellant) (Respondent) Assessment Year: 2006-07 M/s Visaka Industries Ltd., vs. Dy. Commissioner of Income- Secunderabad. tax, Circle – 3(3), Hyderabad. PAN – AAACV 7263 K (Appellant) (Respondent) Revenue by : Shri M. Naveen Assessee by : Shri M.V, Anilkumar Date of hearing 27/06/2018 Date of pronouncement 2…

M/S Visaka Industries Limited, Secunderabad vs. DCIT, Circle-3(3), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 811/HYD/2014[2006-07]Status: DisposedITAT Hyderabad27 Jul 2018AY 2006-07

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2006-07 Dy. Commissioner Of Income- Vs. M/S Visaka Industries Ltd., Tax, Circle – 3(3), Hyderabad. Secunderabad. Pan – Aaacv 7263 K (Appellant) (Respondent) Assessment Year: 2006-07 M/S Visaka Industries Ltd., Vs. Dy. Commissioner Of Income- Secunderabad. Tax, Circle – 3(3), Hyderabad. Pan – Aaacv 7263 K (Appellant) (Respondent)

For Appellant: Shri M.V, AnilkumarFor Respondent: Shri M. Naveen
Section 143(3)Section 147Section 148Section 80GSection 80ISection 80l

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2006-07 Dy. Commissioner of Income- vs. M/s Visaka Industries Ltd., tax, Circle – 3(3), Hyderabad. Secunderabad. PAN – AAACV 7263 K (Appellant) (Respondent) Assessment Year: 2006-07 M/s Visaka Industries Ltd., vs. Dy. Commissioner of Income- Secunderabad. tax, Circle – 3(3), Hyderabad. PAN – AAACV 7263 K (Appellant) (Respondent) Revenue by : Shri M. Naveen Assessee by : Shri M.V, Anilkumar Date of hearing 27/06/2018 Date of pronouncement 2…