Asst.Commissioner of Income Tax v. NCC Ltd.

157 Taxmann.com 144Reported decision#13544 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 11(3)(c)Section 11(2)(a)Section 250 Section 92B Section 10(23C)Section 11(2)Section 11(3)Section 11(3)(d)

Issues it is cited on

section 140a retrospective amendment corporate guarantee section 140 section 92b associated enterprises transfer pricing adjustment arm's length price associated enterprise section 92 international transaction section 115j

Judgments citing Asst.Commissioner of Income Tax v. NCC Ltd.

NATIONAL ENGINEERING INDUSTRIES LIMITED,KOLKATA vs. DCIT, CIRCLE 5(1), , KOLKATA

Appeal of the assessee is partly allowed

ITA 982/KOL/2025[2020-2021]Status: DisposedITAT Kolkata13 Oct 2025AY 2020-2021

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 982/Kol/2025 Assessment Year : 2020-21 National Engineering Industries Limited, 9/1, R.N. Mukherjee Road, Birla Building - 700001 [PAN: AAACN9969L] ……..…...…………….... Appellant vs. DCIT, Circle 5(1), Kolkata, P-7, Chowringhee Square, Aayakar Bhawan, Kolkata - 700069 ................................ Respondent Appearances by: Assessee represented by : Akkal Dudhewala, AR Department represented by : Praveen Kishore, CIT-DR Date of concluding the hearing : 27.08.2025 Date…

SHREE DADAR DIGAMER JAIN MUMUKSHO MANDAL ,MUMBAI vs. CIT(EXEMPTION) WARD 2(3), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 2446/MUM/2025[2023-24]Status: DisposedITAT Mumbai15 Jul 2025AY 2023-24

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeeassessment Year : 2023-24 Shri Dadar Digamber Jain The Cit (Exemption), Mumukshu Mandal, Ward-2(3), 271/293, 271/293, Vs. Mumbai. N.C. Kelkar Road, Opp: Shivaji Park, P.O. Dadar (West) Mumbai-400028. Pan : Aacts8044A (Appellant) (Respondent) For Assessee : Shri A.N. Shah For Revenue : Shri Annavaram Kosuri Date Of Hearing : 11-06-2025 Date Of Pronouncement : 15-07-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Ld.Addl/Jcit(A)-2, Delhi [„Ld.Cit(A)‟], Dated 05-03-2025, Pertaining To Assessment Year (Ay) 2023-24, Wherein The Assessee Has Taken The Following Grounds Of Appeal:

For Appellant: Shri A.N. ShahFor Respondent: Shri Annavaram Kosuri

Section 11(2)Section 11(3)Section 11(3)(c)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Assessment Year : 2023-24 Shri Dadar Digamber Jain The CIT (Exemption), Mumukshu Mandal, Ward-2(3), 271/293, 271/293, vs. Mumbai. N.C. Kelkar Road, Opp: Shivaji Park, P.O. Dadar (West) Mumbai-400028. PAN : AACTS8044A (Appellant) (Respondent) For Assessee : Shri A.N. Shah For Revenue : Shri Annavaram Kosuri Date of Hearing : 11-06-2025 Date of Pronouncement : 15-07-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the assessee against the…

DCIT CIRCLE-5(1), KOLKATA vs. S K SARAWAGI AND COMPANY PVT LTD, KOLKATA

Accordingly, the revenue succeeds partially\non this issue.\n\n7.\nConsidering the discussion above, the Revenue's appeals are partly\nallowed

ITA 151/KOL/2024[2016-17]Status: DisposedITAT Kolkata25 Jun 2025AY 2016-17

Section 250Section 92B

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA\n\nSHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER\nSHRI SANJAY AWASTHI, ACCOUNTANT MEMBER\n\nI.T.A. No. 150/Kol/2024\n(Assessment Year 2015-2016)\n&\nI.T.A. No. 151/Kol/2024\n(Assessment Year 2016-2017)\n\nDCIT, Circle-5(1), Kolkata,\nAayakar Bhawan, 8th Floor,\nP7, Chowringhee Square,\nKolkata - 700069\nAppellant\nvs.\nS K Sarawagi and Company\nPrivate Limited,\n507, Shubham, 1, Sarojini Naidu,\nSarani, Park Street, Kol- 700017\n[PAN: AADCS8887R]\nRespondent\n\nAppearances by:\nAssessee represented by : Manoj Kataruka, AR\nDepartment represen…

DCIT, CIRCLE-5(1), KOLKATA vs. S K SARAWAGI AND COMPANY PRIVATE LIMITED, KOLKATA

Appeals are partly allowed

ITA 150/KOL/2024[2015-16]Status: DisposedITAT Kolkata25 Jun 2025AY 2015-16

Bench: The O/O Pcit-2, Kolkata 23.01.2024 Certificate Of Filing 2Nd Appeal Was Received From The O/O Pr. Cit-2, Kolkata 24.01.2024 Necessary Hardcopies Of Documents/ Paper/ Details Required For Filing 2Nd Appeal Before The Hon’Ble Itat, Kolkata Were Collected & Prepared. 25.01.2024 2Nd Appeal Was Filed

Section 250Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 150/Kol/2024 (Assessment Year 2015-2016) & I.T.A. No. 151/Kol/2024 (Assessment Year 2016-2017) DCIT, Circle-5(1), Kolkata, Aayakar Bhawan, 8th Floor, P7, Chowringhee Square, Kolkata – 700069 …..…...…………….... Appellant vs. S K Sarawagi and Company Private Limited, 507, Shubham, 1, Sarojini Naidu, Sarani, Park Street, Kol- 700017 [PAN: AADCS8887R] .................... Respondent Appearances by: Assessee represented by : Manoj Kataruka, AR Department represented…

EIH LIMITED,KOLKATA vs. D.C.I.T., INCOME TAX DEPARTMENT, NFAC, DELHI, KOLKATA

In the result, both the appeals of the assessee are partly allowed

ITA 498/KOL/2022[2018-2019]Status: DisposedITAT Kolkata18 Nov 2024AY 2018-2019

Bench: SHRI RAJPAL YADAV, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 115JSection 143(3)Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA SHRI RAJPAL YADAV, VICE PRESIDENT SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 181/Kol/2022 Assessment Year: 2017-18 & I.T.A. No. 498/Kol/2022 Assessment Year: 2018-19 EIH Limited, 4, Mangoe Lane, 6th Floor, Kolkata - 700001 [PAN: AAACE6898B] .....................…...……………....Appellant vs. Deputy Commissioner of Income Tax, Circle 7(1), Kolkata P-7, Chowringhee Square, Kolkata - 700169 ...............…..….................. Respondent Appearances by: Assessee represented by : Akkal Dudhewala, AR Department represented by : Abhijit Kundu, CIT-DR D…

EIH LIMITED ,KOLKATA vs. DCIT, NFAC, DELHI

In the result, both the appeals of the assessee are partly allowed

ITA 181/KOL/2022[2017-18]Status: DisposedITAT Kolkata18 Nov 2024AY 2017-18

Bench: SHRI RAJPAL YADAV, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 115JSection 143(3)Section 14ASection 92C

DCIT, CIRCLE - 11(1), KOLKATA, KOLKATA vs. M/S. GRAPHITE INDIA LTD., KOLKATA

In the result, considering the discussions made above, the appeal filed by the Revenue is partly allowed and the cross objection filed by the assessee are dismissed

ITA 473/KOL/2018[2007-08]Status: DisposedITAT Kolkata13 Sept 2024AY 2007-08

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 143(3)Section 144C(3)Section 62Section 801ASection 80I

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 473/KOL/2018 Assessment Year: 2007-08 DCIT, Circle-11(1), Kolkata......................................................Appellant Vs. M/s. Graphite India Ltd…………………….................................Respondent [PAN: AAACC 0457 C] C.O. No.: 65/KOL/2018 Arising Out of I.T.A. No.: 473/KOL/2018 Assessment Year: 2007-08 M/s. Graphite India Ltd......…