Aurionpro Solutions Ltd. v. Addl. CIT

33 Taxmann.com 187Income Tax Appellate Tribunal2013#5353 most cited

What is Aurionpro Solutions Ltd. v. Addl. CIT authority for?

For benchmarking inter-company loans, the arm's length price (ALP) should not be below the cost of the assessee's borrowings, and the income earned should be what the assessee would have earned by lending to third parties. The Transfer Pricing Officer (TPO) can consider various methods, including the bank prime lending rate (PLR), corporate bond rates, or domestic borrowing costs, when applying the External CUP method.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

Aurionpro Solutions Ltd. v. Addl. CIT · 2013 · ITAT · Section 92C · Section 92F · arm's length price · ALP · inter-company loans · cost of borrowings · External CUP method · benchmark rate

Sections most often in play

Section 80IASection 92CSection 10TASection 10TDSection 10TGSection 115JBSection 143(3)Section 147

Issues it is cited on

section 92f(ii)section 45(2)section 43dsection 92c(1)safe harbour rulessection 80ia(8)section 92fsection 92c(3)section 92b(1)substance over formsafe harboursection 92ba

Judgments citing Aurionpro Solutions Ltd. v. Addl. CIT

DCIT(CC)-8(3) , MUMBAI vs. JSW ENERGY LIMITED, MUMBAI

In the result the appeals filed by the revenue for assessment\nyears under consideration stands partly allowed and cross\nappeals filed by the assessee stands dismissed

ITA 2767/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Dec 2025AY 2018-19
Section 143(3)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“K” BENCH, MUMBAI\nBEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)\nAND\nSHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER)\nI.T.A. No. 2364/Mum/2025\n Assessment Year: 2013-14\nI.T.A. No. 2365/Mum/2025\n Assessment Year: 2014-15\nI.T.A. No. 2366/Mum/2025\n Assessment Year: 2015-16\nI.T.A. No. 2367/Mum/2025\n Assessment Year: 2017-18\nI.T.A. No. 2767/Mum/2025\n Assessment Year: 2018-19\nDCIT(CC)-8(3)\n(Appellant)\nVs.\nJSW Energy Limited\n2nd Floor, JSW Centre\nBandra Kurla Complex\nBandra East, SO\nMumbai - 400051\n[PAN: AAACJ8109N]\n(Respondent)\nC.O. No. 112/Mum/20…

DCIT(CC)-8(3), MUMBAI vs. JSW ENERGY LIMITED, MUMBAI

In the result the appeals filed by the revenue for assessment\nyears under consideration stands partly allowed and cross\nappeals filed by the assessee stands dismissed

ITA 2367/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Dec 2025AY 2017-18
Section 143(3)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“K” BENCH, MUMBAI\nBEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)\nAND\nSHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER)\nI.T.A. No. 2364/Mum/2025\n Assessment Year: 2013-14\nI.T.A. No. 2365/Mum/2025\n Assessment Year: 2014-15\nI.T.A. No. 2366/Mum/2025\n Assessment Year: 2015-16\nI.T.A. No. 2367/Mum/2025\n Assessment Year: 2017-18\nI.T.A. No. 2767/Mum/2025\n Assessment Year: 2018-19\nDCIT(CC)-8(3)\n(Appellant)\nVs.\nJSW Energy Limited\n2nd Floor, JSW Centre\nBandra Kurla Complex\nBandra East, SO\nMumbai - 400051\n[PAN: AAACJ8109N]\n(Respondent)\nC.O. No. 112/Mum/20…

DCIT(CC)-8(3), MUMBAI vs. JSW ENERGY LIMITED, MUMBAI

In the result the appeals filed by the revenue for assessment\nyears under consideration stands partly allowed and cross\nappeals filed by the assessee stands dismissed

ITA 2366/MUM/2025[2015-16]Status: DisposedITAT Mumbai19 Dec 2025AY 2015-16
Section 143(3)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“K” BENCH, MUMBAI\nBEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)\nAND\nSHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER)\nI.T.A. No. 2364/Mum/2025\n Assessment Year: 2013-14\nI.T.A. No. 2365/Mum/2025\n Assessment Year: 2014-15\nI.T.A. No. 2366/Mum/2025\n Assessment Year: 2015-16\nI.T.A. No. 2367/Mum/2025\n Assessment Year: 2017-18\nI.T.A. No. 2767/Mum/2025\n Assessment Year: 2018-19\nDCIT(CC)-8(3)\n(Appellant)\nVs.\nJSW Energy Limited\n2nd Floor, JSW Centre\nBandra Kurla Complex\nBandra East, SO\nMumbai - 400051\n[PAN: AAACJ8109N]\n(Respondent)\nC.O. No. 112/Mum/20…

DCIT(CC)-8(3), MUMBAI vs. JSW ENERGY LIMITED, MUMBAI

In the result the appeals filed by the revenue for assessment years under consideration stands partly allowed and cross appeals filed by the assesse stands dismissed

ITA 2365/MUM/2025[2014-15]Status: DisposedITAT Mumbai19 Dec 2025AY 2014-15

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 2364/Mum/2025 Assessment Year: 2013-14 I.T.A. No. 2365/Mum/2025 Assessment Year: 2014-15 I.T.A. No. 2366/Mum/2025 Assessment Year: 2015-16 I.T.A. No. 2367/Mum/2025 Assessment Year: 2017-18 I.T.A. No. 2767/Mum/2025 Assessment Year: 2018-19 DCIT(CC)-8(3) Vs. JSW Energy Limited 2nd Floor, JSW Centre Bandra Kurla Complex Bandra East, SO Mumbai - 400051 [PAN: AAACJ8109N] (Appellant) (Respondent) C.O. No. 112/Mum/2025 Assessment Year: 2013-14 C.O. No. 111/Mum/202…

JSW ENERGY LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE 8(3), MUMBAI, MUMBAI

In the result, both the appeals are allowed partly for statistical\npurposes

ITA 3714/MUM/2024[2020-21]Status: DisposedITAT Mumbai26 Mar 2025AY 2020-21
Section 115JSection 14ASection 37Section 80I

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “K” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND\nMS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER)\n\nITA Nos.3714/MUM/2024\n Assessment Year: 2020-21\nJSW Energy Ltd.,\n2nd floor, JSW Centre, Bandra\nKurla Complex, Bandra East,\nMumbai-400051.\nPAN NO. AAACJ 8109 N\nAppellant\nVs.\nThe Asst. CIT, Central Circle-8(3),\nRoom No. 659, 6th floor, Aayakar\nBhavan, Maharishi Karve Road,\nMumbai-400020.\nRespondent\n\nITA Nos.3713/MUM/2024\n Assessment Year: 2020-21\nJSW Energy (Barmer) Ltd.,\n2nd floor, JSW Centre, Bandra\nKurla Complex, Band…

JSW ENERGY (BARMER) LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 8(3), MUMBAI, MUMBAI

In the result, both the appeals are allowed partly for statistical

ITA 3713/MUM/2024[2020-21]Status: DisposedITAT Mumbai26 Mar 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Ms. Neena Jeph, CIT-DR/For Respondent: Mr. Gaurav Kabra
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3714 /MUM/2024 Assessment Year: 2020-21 JSW Energy Ltd., The Asst. CIT, Central Circle-8(3), 2nd floor, JSW Centre, Bandra Room No. 659, 6th floor, Aayakar Vs. Kurla Complex, Bandra East, Bhavan, Maharishi Karve Road, Mumbai-400051. Mumbai-400020. PAN NO. AAACJ 8109 N Appellant Respondent ITA Nos. 3713/MUM/2024 Assessment Year: 2020-21 JSW Energy (Barmer) Ltd., The Asst. CIT, Central Circle-8(3), 2nd floor, JSW Centre, Bandra Room No. 659, 6th floor,…

ALMATIS ALUMINA PVT. LTD.,KOLKATA vs. INCOME TAX OFFICER ,NATIONAL E-ASSESSMENT CENTRE , DELHI

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

ITA 242/KOL/2021[2016-17]Status: DisposedITAT Kolkata17 May 2023AY 2016-17

Bench: Shri Sanjay Garg, Hon’Ble & Shri Girish Agrawal, Hon’Bleassessment Years: 2016-17 Almatis Alumina Private Additional/Joint/Deputy/Assistant Limited Commissioner Of Income-Tax/ Vs. Kankaria Estate, 2Nd Floor Income-Tax Officer, National E- 6, Russel Street Assessment Centre, Delhi Kolkata - 700071 [Pan: Aacca2120N] (Appellant) (Respondent) Assessee By : Shri Akhilesh Kumar Gupta, Advocate Revenue By : Shri G. Hukuga Sema, Cit, D/R सुनवाई की तारीख/Date Of Hearing : 27/04/2023 घोषणा की तारीख/Date Of Pronouncement : 17/05/2023 O R D E R Per Girish Agrawal: The Captioned Appeal Filed By The Assessee Pertaining To Assessment Year 2016-17 Is Directed Against The Order U/S 144C(13) R.W.S. 143(3) Of The Income-Tax Act, 1961 (In Short The “Act”) By Additional/Joint/Deputy/Asstt. Cit, National E-Assessment Centre, (Hereinafter Referred To As “Ld. Ao”) Dt. 24/03/2021, Pursuant To Directions By The Ld. Dispute Resolution (Drp) U/S 144C(5), Dt. 10/11/2020. 2. We Note That There Is A Delay Of 73 (Seventy Three) Days In Filing The Present Appeal Before The Tribunal. The Impugned Order Is Dated 24/03/2021, Which Falls Within The Period Of Pandemic Of Covid-19. Petition For Condonation Of Delay Is Placed On Record By Assessee Explaining The Reasons For Delay, Owing To Pandemic Of Covid-19 During That Time. It Is Noted That The Period Of Delay Falls During The Time Of 2 Assessment Years: 2016-17 Almatis Alumina Private Limited

For Appellant: Shri Akhilesh Kumar Gupta, AdvocateFor Respondent: Shri G. Hukuga Sema, CIT, D/R
Section 143(3)Section 144C(13)Section 144C(5)Section 92

…। आयकर अपीलीय अिधकरण "ायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER Assessment Years: 2016-17 Almatis Alumina Private Additional/Joint/Deputy/Assistant Limited Commissioner of Income-tax/ Vs. Kankaria Estate, 2nd Floor Income-tax Officer, National e- 6, Russel Street Assessment Centre, Delhi Kolkata - 700071 [PAN: AACCA2120N] (Appellant) (Respondent) Assessee by : Shri Akhilesh Kumar Gupta, Advocate Revenue by : Shri G. Hukuga Sema, CIT, D/R सुनवाई की तारीख/Date of Hearing : 27/04/2023 घ…

ALMATIS ALUMINA PRIVATE LTD,KOLKATA vs. DCIT, CIRCLE-8(1), KOLKATA, KOLKATA

In the result, the instant appeals filed by the assessee are partly allowed

ITA 2436/KOL/2019[2015-16]Status: DisposedITAT Kolkata12 Aug 2022AY 2015-16

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 143(3)Section 144C(13)Section 201Section 37Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SRI MANISH BORAD, ACCOUNTANT MEMBER & SRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 1507/Kol/2018 Assessment Year: 2014-15 & I.T.A. No.: 2436/Kol/2019 Assessment Year: 2015-16 Almatis Alumina Private Ltd...................................Appellant [PAN: AACCA 2120 N] Vs. DCIT, Circle-8(1), Kolkata.....................................Respondent Appearances by: Sh. J.P Khaitan, Sr. Counsel & Sh. Akhilesh Gupta, A/R, appeared on behalf of the Assessee. Sh. Manish Kanojia, CIT, D/R, appeared on behalf of the Revenue. Date of concluding the hearin…

ALMATIS ALUMINA PRIVATE LTD,KOLKATA vs. DCIT, CIRCLE - 8(1), KOLKATA, KOLKATA

In the result, the instant appeals filed by the assessee are partly allowed

ITA 1507/KOL/2018[2014-15]Status: DisposedITAT Kolkata12 Aug 2022AY 2014-15

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 143(3)Section 144C(13)Section 201Section 37Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SRI MANISH BORAD, ACCOUNTANT MEMBER & SRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 1507/Kol/2018 Assessment Year: 2014-15 & I.T.A. No.: 2436/Kol/2019 Assessment Year: 2015-16 Almatis Alumina Private Ltd...................................Appellant [PAN: AACCA 2120 N] Vs. DCIT, Circle-8(1), Kolkata.....................................Respondent Appearances by: Sh. J.P Khaitan, Sr. Counsel & Sh. Akhilesh Gupta, A/R, appeared on behalf of the Assessee. Sh. Manish Kanojia, CIT, D/R, appeared on behalf of the Revenue. Date of concluding the hearin…

DCIT CIRCLE- 2(1)(1), MUMBAI vs. M/S BOMBAY DYEING & MANUFACTURING CO. LTD, MUMBAI

ITA 928/MUM/2020[2009-10]Status: DisposedITAT Mumbai05 Jul 2022AY 2009-10

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year : 2009-10 & Assessment Year: 2010-11

For Appellant: Shri Yogesh Thar, A.RFor Respondent: Dr. Yogesh Kamar, D.R
Section 145Section 14ASection 92CSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year : 2009-10 & Assessment Year: 2010-11 M/s. The Bombay Dyeing Addl. CIT/ DCIT, & Mfg. Co. Ltd., Range/Circle – 2(1), Neville House, Room No.561, Vs. J.N. Heredia Marg, Aayakar Bhavan, Ballard Estate, M.K. Road, Mumbai – 400 001 Mumbai - 400020 PAN: AAACT2328K (Appellant) (Respondent) Assessment Year: 2009-10 & ITA Nos.3299 &2779/M/2019 Assessment Years: 2010-11 & 2013-14 ACIT/ DCIT, M/s. The Bombay Dyeing Range/Circle – 2(1)(1), & Mfg. Co. Ltd., Room No.5…

ACIT, CIRCLE - 2(1)(1) , MUMBAI vs. THE BOMBAY DYEING & MFG. CO. LTD. , MUMBAI

ITA 3299/MUM/2019[2010-11]Status: DisposedITAT Mumbai05 Jul 2022AY 2010-11

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year : 2009-10 & Assessment Year: 2010-11

For Appellant: Shri Yogesh Thar, A.RFor Respondent: Dr. Yogesh Kamar, D.R
Section 145Section 14ASection 92CSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year : 2009-10 & Assessment Year: 2010-11 M/s. The Bombay Dyeing Addl. CIT/ DCIT, & Mfg. Co. Ltd., Range/Circle – 2(1), Neville House, Room No.561, Vs. J.N. Heredia Marg, Aayakar Bhavan, Ballard Estate, M.K. Road, Mumbai – 400 001 Mumbai - 400020 PAN: AAACT2328K (Appellant) (Respondent) Assessment Year: 2009-10 & ITA Nos.3299 &2779/M/2019 Assessment Years: 2010-11 & 2013-14 ACIT/ DCIT, M/s. The Bombay Dyeing Range/Circle – 2(1)(1), & Mfg. Co. Ltd., Room No.5…

ACIT, CIRCLE - 2(1)(1) , MUMBAI vs. THE BOMBAY DYEING & MFG. CO. LTD. , MUMBAI

ITA 2779/MUM/2019[2013-14]Status: DisposedITAT Mumbai05 Jul 2022AY 2013-14

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year : 2009-10 & Assessment Year: 2010-11

For Appellant: Shri Yogesh Thar, A.RFor Respondent: Dr. Yogesh Kamar, D.R
Section 145Section 14ASection 92CSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year : 2009-10 & Assessment Year: 2010-11 M/s. The Bombay Dyeing Addl. CIT/ DCIT, & Mfg. Co. Ltd., Range/Circle – 2(1), Neville House, Room No.561, Vs. J.N. Heredia Marg, Aayakar Bhavan, Ballard Estate, M.K. Road, Mumbai – 400 001 Mumbai - 400020 PAN: AAACT2328K (Appellant) (Respondent) Assessment Year: 2009-10 & ITA Nos.3299 &2779/M/2019 Assessment Years: 2010-11 & 2013-14 ACIT/ DCIT, M/s. The Bombay Dyeing Range/Circle – 2(1)(1), & Mfg. Co. Ltd., Room No.5…

DCIT 1(3)(1), MUMBAI vs. SERCO BPO PVT. LTD. 9FORMERLY KNOWN AS INTELENET GLOBAL SERVICES PVT. LTD.), MUMBAI

In the result this ground of appeal is partly allowed

ITA 1560/MUM/2015[2010-11]Status: DisposedITAT Mumbai17 Aug 2020AY 2010-11

Bench: Shri Pawan Singh & Shri M. Balaganesh & Vertual Court No. Iv Dcit, Circle 1(3)1, .M/S. Teleperformence Global Aayakar Bhavan, Services Private Limited, M.K. Road, (Earlier Known As “Intel Mumbai-400020 Global Services Private Vs. Limited”), Teleperformence Towers, Plot Cst No. 1406-A/28, Mindspace, Malad, (West) Mumbai-400090 Pan: Aabcv2572L Appellant Respondent

For Respondent: Shri J.D. Mistry Sr Advocate
Section 143(3)Section 144C(13)Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI M. BALAGANESH ACCOUNTANT MEMBER AND Vertual Court No. IV DCIT, Circle 1(3)1, .M/s. Teleperformence Global Aayakar Bhavan, Services Private Limited, M.K. Road, (Earlier Known as “Intel Mumbai-400020 Global Services Private Vs. Limited”), Teleperformence Towers, Plot CST No. 1406-A/28, Mindspace, Malad, (West) Mumbai-400090 PAN: AABCV2572L Appellant Respondent ITA No.5828/Mum/2015 (Assessment Year 2011-12) M/s. Teleperformence Global DCIT, Circle 1(3)1, Services Private Limited, (Earlier Aayakar Bhavan, Known a…

SERCO BPO P.LTD,MUMBAI vs. ASST CIT 1(3)(1), MUMBAI

In the result this ground of appeal is partly allowed

ITA 5828/MUM/2015[2011-12]Status: DisposedITAT Mumbai17 Aug 2020AY 2011-12

Bench: Shri Pawan Singh & Shri M. Balaganesh & Vertual Court No. Iv Dcit, Circle 1(3)1, .M/S. Teleperformence Global Aayakar Bhavan, Services Private Limited, M.K. Road, (Earlier Known As “Intel Mumbai-400020 Global Services Private Vs. Limited”), Teleperformence Towers, Plot Cst No. 1406-A/28, Mindspace, Malad, (West) Mumbai-400090 Pan: Aabcv2572L Appellant Respondent

For Respondent: Shri J.D. Mistry Sr Advocate
Section 143(3)Section 144C(13)Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI M. BALAGANESH ACCOUNTANT MEMBER AND Vertual Court No. IV DCIT, Circle 1(3)1, .M/s. Teleperformence Global Aayakar Bhavan, Services Private Limited, M.K. Road, (Earlier Known as “Intel Mumbai-400020 Global Services Private Vs. Limited”), Teleperformence Towers, Plot CST No. 1406-A/28, Mindspace, Malad, (West) Mumbai-400090 PAN: AABCV2572L Appellant Respondent ITA No.5828/Mum/2015 (Assessment Year 2011-12) M/s. Teleperformence Global DCIT, Circle 1(3)1, Services Private Limited, (Earlier Aayakar Bhavan, Known a…

DCIT 14(2)(1), MUMBAI vs. HINDUSTAN CONSTRUCTION LTD, MUMBAI

In the result, the appeal filed by the Revenue is partly allowed

ITA 2432/MUM/2018[2011-12]Status: DisposedITAT Mumbai13 Jan 2020AY 2011-12

Bench: Shri Vikas Awasthy () & Shri N.K. Pradhan () Assessment Year: 2011-12 Hindustan Construction Co. Assistant Commissioner Of Ltd.,Hincon House, L.B.S. Vs. Income Tax-14(2)(1), Marg, Vikhroli (West), 4Th Floor, Aayakarbhavan, Mumbai-400083. New Marine Lines, Mumbai-400020. Pan No. Aaach0968B Appellant Respondent Assessment Year: 2011-12 The D.C.I.T.-14(2)(1), Hindustan Construction 432, Aayakarbhavan, 4Th Vs. Co. Ltd.,Hincon House, 11Th Floor, M.K. Marg, Floor,247 Park, L.B.S. Mumbai-400020. Marg, Vikhroli (West), Mumbai-400083. Pan No. Aaach0968B Appellant Respondent

For Appellant: Mr. H.P. Mahajani / Ms. Shweta Mahadik, ARsFor Respondent: Mr. Anand Mohan, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Hindustan Construction Co. Assistant Commissioner of Ltd.,Hincon House, L.B.S. Vs. Income Tax-14(2)(1), Marg, Vikhroli (West), 4th floor, AayakarBhavan, Mumbai-400083. New Marine Lines, Mumbai-400020. PAN No. AAACH0968B Appellant Respondent Assessment Year: 2011-12 The D.C.I.T.-14(2)(1), Hindustan Construction 432, AayakarBhavan, 4th Vs. Co. Ltd.,Hincon House, 11th floor, M.K. Marg, Floor,247 Park, L.B.S. Mumbai-400020. Marg, Vikhroli (West),…

HINDUSTAN CONSTRUCTION CO. LTD,MUMBAI vs. ASST CIT 14(2)(1), MUMBAI

In the result, the appeal filed by the Revenue is partly allowed

ITA 2351/MUM/2018[2011-12]Status: DisposedITAT Mumbai13 Jan 2020AY 2011-12

Bench: Shri Vikas Awasthy () & Shri N.K. Pradhan () Assessment Year: 2011-12 Hindustan Construction Co. Assistant Commissioner Of Ltd.,Hincon House, L.B.S. Vs. Income Tax-14(2)(1), Marg, Vikhroli (West), 4Th Floor, Aayakarbhavan, Mumbai-400083. New Marine Lines, Mumbai-400020. Pan No. Aaach0968B Appellant Respondent Assessment Year: 2011-12 The D.C.I.T.-14(2)(1), Hindustan Construction 432, Aayakarbhavan, 4Th Vs. Co. Ltd.,Hincon House, 11Th Floor, M.K. Marg, Floor,247 Park, L.B.S. Mumbai-400020. Marg, Vikhroli (West), Mumbai-400083. Pan No. Aaach0968B Appellant Respondent

For Appellant: Mr. H.P. Mahajani / Ms. Shweta Mahadik, ARsFor Respondent: Mr. Anand Mohan, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Hindustan Construction Co. Assistant Commissioner of Ltd.,Hincon House, L.B.S. Vs. Income Tax-14(2)(1), Marg, Vikhroli (West), 4th floor, AayakarBhavan, Mumbai-400083. New Marine Lines, Mumbai-400020. PAN No. AAACH0968B Appellant Respondent Assessment Year: 2011-12 The D.C.I.T.-14(2)(1), Hindustan Construction 432, AayakarBhavan, 4th Vs. Co. Ltd.,Hincon House, 11th floor, M.K. Marg, Floor,247 Park, L.B.S. Mumbai-400020. Marg, Vikhroli (West),…

BOMBAY RAYON HOLDINGS LIMITED,MUMBAI vs. ITO-9(2)(2), MUMBAI

In the result, appeals of the assessee are partly allowed

ITA 5986/MUM/2018[2009-10]Status: DisposedITAT Mumbai06 Jan 2020AY 2009-10

Bench: Shri Shamim Yahya & Shri Pawan Singh

For Appellant: Shri. Madhur Agrawal, Shri Ajit KumarFor Respondent: Shri. Anand Mohan
Section 131Section 133Section 143(3)Section 144CSection 144C(13)Section 148Section 92(1)Section 92C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.5987/Mum/2018 (Assessment Year: 2010-11) ITA No.5989/Mum/2018 (Assessment Year: 2012-13) & M/s. Bombay Rayon Holdings Ltd. D-6139, Oberoi Garden Estate Chandivali Farm Road ……………. Appellant Andheri (E) Mumbai – 400 072 PAN NO: AADCB1263A v/s Income Tax Officer – 9(2)(2) Aayakar Bhawan ……………. Respondent Room No.601A, M.K.Road Mumbai – 400 020 Assessee by : Shri. Madhur Agrawal, Shri Ajit Kumar Jain & Shri Siddhesh Chaugale Revenue by : Shri. Anand Mohan Date of Hearing – 1…

ARIES AGRO LTD,MUMBAI vs. DCIT 14(1)(1), MUMBAI

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

ITA 6484/MUM/2018[2014-15]Status: DisposedITAT Mumbai27 Dec 2019AY 2014-15

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2014-15

For Appellant: Mr. Firoze B. Andhyarujina/For Respondent: Mr. Suhas Kulkarni, DR
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2014-15 Aries Agro Ltd., Plot No. 24, Dy. Commissioner of Income Tax- Aries House, Deonar, Govandi, Vs. 14(1)(1), AayakarBhavan, M.K. Mumbai-400043. Road, Mumbai-400020. PAN No. AAACA5035G Appellant Respondent Assessee by : Mr. Firoze B. Andhyarujina/ Mr. ManekAndhyarujina& Mr. HimanshuKalavadia, ARs Revenue by : Mr. Suhas Kulkarni, DR Date of Hearing : 28/11/2019 Date of pronouncement : 27/12/2019 ORDER PER N.K. PRADHAN, A.M. This is an appeal…

ARIES AGRO LTD,MUMBAI vs. DCIT 14(1)(1), MUMBAI

In the result, appeal is partly allowed

ITA 6947/MUM/2017[2013-14]Status: DisposedITAT Mumbai20 Mar 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Firoz B. AndhyarajinaFor Respondent: Shri Manjunath Karkihalli a/w
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.6947/Mum./2017 (Assessment Year : 2013–14) Aries Agro Ltd. Aris House, Plot no.24 Deonar, Govandi (E) ……………. Appellant Mumbai 400 043 PAN – AAACA5035G v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–14(1)(1), Mumbai Assessee by : Shri Firoz B. Andhyarajina Revenue by : Shri Manjunath Karkihalli a/w Shri Manish Kanojia Date of Hearing – 16.01.2019 Date of Order – 20.03.2019 O R D E R PER SAKTIJIT DEY, J.M. This is an appeal by the assessee again…

DCIT, CHENNAI vs. POLARIS CONSULTING & SERVICES P LTD., CHENNAI

In the result, the assessee’s appeal for assessment year

ITA 765/CHNY/2016[2011-12]Status: DisposedITAT Chennai18 Aug 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Sanjay Aroraआयकर अपील सं./Ita No.1218/Mds/2016 "नधा"रण वष" / Assessment Year : 2010-11 & आयकर अपील सं./Ita No.615/Mds/2016 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Shri N. Venkatraman, Sr. AdvocateFor Respondent: Shri Pathlavath Peerya, CIT
Section 10A

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी संजय अरोड़ा, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI SANJAY ARORA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1218/Mds/2016 "नधा"रण वष" / Assessment Year : 2010-11 & आयकर अपील सं./ITA No.615/Mds/2016 "नधा"रण वष" / Assessment Year : 2011-12 M/s Polaris Consulting & The Principal Commissioner of Services Limited, v. Income Tax, Chennai-5, No.244, Polaris House, The Deputy Commissioner of Anna Salai, Chennai - 600 006. Income Tax, Corporate Circle 5(2), Ch…

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