Avon Cycles Ltd. v. CIT

53 Taxmann.com 297High Court2015#3307 most cited

What is Avon Cycles Ltd. v. CIT authority for?

When funds are mixed, interest expenditure relatable to investments in tax-free income is to be computed under the provisions of Rule 8D(2)(ii), applying the theory of apportionment.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

Avon Cycles Ltd. v. CIT · Section 14A · Rule 8D · mixed funds · apportionment · interest expenditure · exempt income · disallowance

Also reported as

228 Taxmann 368

Sections most often in play

Section 14ASection 115JBSection 143(3)Section 14A(2)Section 14A(3)Section 36(1)(vii)Section 244ASection 36(1)(viia)

Issues it is cited on

section 80msection 18withholding taxinterest on securitiesdisallowance of interest expendituresection 41miscellaneous applicationdisallowance under section 14asection 260section 260amercantile system of accountingchild

Judgments citing Avon Cycles Ltd. v. CIT

ACIT, New Delhi vs. M/S Modland Wears Pvt. Ltd., New Delhi

In the result, the Ground Nos

ITA 3587/DEL/2011[2008-09]Status: DisposedITAT Delhi28 Jan 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2008-09

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2008-09 ACIT, Vs. M/s. Moodland Wears Pvt. Circle-5(1), Ltd., C.R. Building, S-137, (2nd Floor), Greater New Delhi Kailash-II, New Delhi PAN :AAACM0216F (Appellant) (Respondent) And C.O. No.299/Del/2011 [In ITA No.3587/Del/2011] Assessment Year: 2008-09 M/s. Moodland Wears Pvt. Vs. ACIT, Ltd., Circle-5(1), S-137, (2nd Floor), Greater C.R. Building, Kailash-II, New Delhi New Delhi PAN :AAACM0216F (Appellant) (Respondent) Department by Ms. Pramita M…

M/S. Unitech Infra- Con Ltd., New Delhi vs. DCIT, New Delhi

The appeal is allowed

ITA 6679/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Nov 2019AY 2010-11

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

Section 14ASection 14A(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘G’: NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 6679/Del/2015 (Assessment Year: 2010-11) M/s Unitech Infra-Con Dy. Commissioner of Income Ltd., 6, Community Centre Vs Tax, Circle-18(1), New Delhi Saket, New Delhi PAN-AAACU7635G APPELLANT RESPONDENT Appellant by Ms. Kanika Jain, Adv Respondent by Sh. S.S. Rana, CIT (DR) ORDER PER ANADEE NATH MISSHRA, AM [A] This appeal has been filed by the assessee against impugned appellate order dated 21.10.2015 of learned Commissioner of Income Tax (A…

The Dy. CIT., Anand Circle, Anand vs. M/S. Emtici Engineering Ltd., Anand

In the result, the appeal of the Revenue is dismissed

ITA 2774/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad04 Oct 2019AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 2774/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2014-15)

For Appellant: Shri L. P. Jain, Sr.D.R
Section 14ASection 40Section 9(1)(vii)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 2774/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2014-15) The Deputy M/s. Emtici Engineering बनाम/ Commissioner of Income Limited Vs. Tax Anand Sojitra Road, Anand Circle, Vallabh Vidyanagar, 204, 3rd Floor, S.P. Patel Anand-388120 Complex, Near Old C. K. Hall, Mayfair Road, Anand - 388001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACE4642F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ…

Vikas Globalone Ltd., New Delhi vs. DCIT, Circle- 26(2), New Delhi

In the result, appeal of Assessee is partly allowed

ITA 2498/DEL/2018[2012-13]Status: DisposedITAT Delhi08 Mar 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Piyush KamalFor Respondent: Shri S.S. Rana, CIT-D.R
Section 115JSection 37Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.2498/Del./2018 Assessment Year 2012-2013 M/s. Vikas Globalone Ltd., (Now known as M/s. The DCIT, Vikas Ecotech Ltd.,) F-6, vs. Circle-26(2), Vikas House, 34/1, East Punjabi Bagh, New Delhi. New Delhi. PIN 110026.PAN AAACV0608G (Appellant) (Respondent) Shri Gautam Jain, And For Assessee : Shri Piyush Kamal, Advocates For Revenue : Shri S.S. Rana, CIT-D.R. Date of Hearing : 31.01.2019 Date of Pronouncement : 08.03.2019 ORDER PER BHAVNESH SAINI, J.M. This appea…

Srei Infrastructure Finance Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, this ground of the revenue is dismissed

ITA 1318/DEL/2012[2008-09]Status: DisposedITAT Kolkata27 Feb 2019AY 2008-09

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godarai.T.A. No. 1302/Del/2012 (Assessment Year: 2008-09) Acit, Circle-9(1), New Delhi....………………...…….........………………………............….Revenue/Department

Section 115JSection 143(3)Section 14ASection 250Section 45I

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, KOLKATA Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member I.T.A. No. 1302/Del/2012 (Assessment Year: 2008-09) ACIT, Circle-9(1), New Delhi....………………...…….........………………………............….Revenue/Department SREI Infrastructure Finance Ltd.…………………..................................…....….…………........…...Assessee [PAN : AAACS 1425 L] & I.T.A. No. 1318/Del/2012 (Assessment Year: 2008-09) SREI Infrastructure Finance Ltd....………………...………………………..............…..……...........…. Assessee [PAN : AAACS 1425 L] ACIT, Range-9, New Delhi.……………………

ACIT, New Delhi vs. M/S. Srei Infrastructure Finance Ltd., New Delhi

In the result, this ground of the revenue is dismissed

ITA 1302/DEL/2012[2008-09]Status: DisposedITAT Kolkata27 Feb 2019AY 2008-09

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godarai.T.A. No. 1302/Del/2012 (Assessment Year: 2008-09) Acit, Circle-9(1), New Delhi....………………...…….........………………………............….Revenue/Department

Section 115JSection 143(3)Section 14ASection 250Section 45I

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, KOLKATA Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member I.T.A. No. 1302/Del/2012 (Assessment Year: 2008-09) ACIT, Circle-9(1), New Delhi....………………...…….........………………………............….Revenue/Department SREI Infrastructure Finance Ltd.…………………..................................…....….…………........…...Assessee [PAN : AAACS 1425 L] & I.T.A. No. 1318/Del/2012 (Assessment Year: 2008-09) SREI Infrastructure Finance Ltd....………………...………………………..............…..……...........…. Assessee [PAN : AAACS 1425 L] ACIT, Range-9, New Delhi.……………………

DCIT, New Delhi vs. M/S. Span India Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 245/DEL/2015[2010-11]Status: DisposedITAT Delhi01 Feb 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2010-11 Dcit, Vs. M/S. Span India Pvt. Ltd., Central Circle-20, New Delhi 227, Okhla Industrial Estate, Phase-Iii, New Delhi Pan :Aaacs0079A (Appellant) (Respondent) & C.O. No.245/Del/2015 [Arising Out Of Ita No.245/Del/2015] Assessment Year: 2010-11 M/S. Span India Pvt. Ltd., Vs. Dcit, 227, Okhla Industrial Estate, Central Circle-20, New Delhi Phase-Iii, New Delhi Pan :Aaacs0079A (Appellant) (Respondent) Department By Shri N.K. Bansal, Sr.Dr Assessee By Shri M.P. Rastogi, Adv. & Shri Deepak Malik, Adv.

Section 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: “G”, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2010-11 DCIT, Vs. M/s. Span India Pvt. Ltd., Central Circle-20, New Delhi 227, Okhla Industrial Estate, Phase-III, New Delhi PAN :AAACS0079A (Appellant) (Respondent) And C.O. No.245/Del/2015 [Arising out of ITA No.245/Del/2015] Assessment Year: 2010-11 M/s. Span India Pvt. Ltd., Vs. DCIT, 227, Okhla Industrial Estate, Central Circle-20, New Delhi Phase-III, New Delhi PAN :AAACS0079A (Appellant) (Respondent) Department by Shri N.K. Bansal, Sr.DR Assesse…

Late Sh. D.K. Jain, New Delhi vs. DCIT, New Delhi

Appeal of the assessee is partly allowed

ITA 6551/DEL/2014[2010-11]Status: DisposedITAT Delhi16 Jan 2019AY 2010-11

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 14ASection 57

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 6551/DEL/2014 (A.Y 2010-11) Late Sh. D. K. Jain Vs DCIT Through Legal Hier Mrs. Usha Jain Circle-32(1) D-19, Nizamuddin East New Delhi. New Delhi AAKPJ4559P (RESPONDENT) (APPELLANT) Appellant by Sh. Ved Jain, CA Respondent by Ms. Ashima Neb, Sr. DR Date of Hearing 14.01.2019 Date of Pronouncement 16.01.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 19/09/2014 passed by CIT(A)-XXVI, New Delhi f…

Deputy Commissioner of Income Tax, Ludhiana vs. M/S Vardhman Acrylics Limited, Ludhiana

The appeal of the assessee is hereby allowed and that of the Revenue is hereby dismissed

ITA 743/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh20 Aug 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2011-12

For Appellant: Sh. Vineet Jain (on 13.12.2017)For Respondent: Sh. Ashish Abrol, CIT DR (on 13.12.2017)
Section 14ASection 25

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year : 2011-12 M/s Vardhman Acrylics Ltd., Vs. The ACIT, Circle-1, Chandigarh Road, Ludhiana Ludhiana PAN No.AAACV7602E Assessment Year : 2011-12 The DCIT, Circle-1, Vs. M/s Vardhman Acrylics Ltd., Ludhiana Chandigarh Road, Ludhiana PAN No.AAACV7602E Assessment Year : 2012-13 M/s Vardhman Acrylics Ltd., Vs. The DCIT, Circle-1, Chandigarh Road, Ludhiana Ludhiana PAN No.AAACV7602E & Assessment Year : 2012-13 The DCIT, Circle-1, Vs. M/s Vardhman Acrylics L…

DCIT, Ludhiana vs. M/S Vardhman Acrylics Limited, Ludhiana

The appeal of the assessee is hereby allowed and that of the Revenue is hereby dismissed

ITA 517/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh20 Aug 2018AY 2011-12

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2011-12

For Appellant: Sh. Vineet Jain (on 13.12.2017)For Respondent: Sh. Ashish Abrol, CIT DR (on 13.12.2017)
Section 14ASection 25

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year : 2011-12 M/s Vardhman Acrylics Ltd., Vs. The ACIT, Circle-1, Chandigarh Road, Ludhiana Ludhiana PAN No.AAACV7602E Assessment Year : 2011-12 The DCIT, Circle-1, Vs. M/s Vardhman Acrylics Ltd., Ludhiana Chandigarh Road, Ludhiana PAN No.AAACV7602E Assessment Year : 2012-13 M/s Vardhman Acrylics Ltd., Vs. The DCIT, Circle-1, Chandigarh Road, Ludhiana Ludhiana PAN No.AAACV7602E & Assessment Year : 2012-13 The DCIT, Circle-1, Vs. M/s Vardhman Acrylics L…

Vardhman Acrylics Ltd., Ludhiana vs. DCIT, Ludhiana

The appeal of the assessee is hereby allowed and that of the Revenue is hereby dismissed

ITA 482/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh20 Aug 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2011-12

For Appellant: Sh. Vineet Jain (on 13.12.2017)For Respondent: Sh. Ashish Abrol, CIT DR (on 13.12.2017)
Section 14ASection 25

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year : 2011-12 M/s Vardhman Acrylics Ltd., Vs. The ACIT, Circle-1, Chandigarh Road, Ludhiana Ludhiana PAN No.AAACV7602E Assessment Year : 2011-12 The DCIT, Circle-1, Vs. M/s Vardhman Acrylics Ltd., Ludhiana Chandigarh Road, Ludhiana PAN No.AAACV7602E Assessment Year : 2012-13 M/s Vardhman Acrylics Ltd., Vs. The DCIT, Circle-1, Chandigarh Road, Ludhiana Ludhiana PAN No.AAACV7602E & Assessment Year : 2012-13 The DCIT, Circle-1, Vs. M/s Vardhman Acrylics L…

Vardhman Acrylics Ltd., Ludhiana vs. ACIT, Ludhiana

The appeal of the assessee is hereby allowed and that of the Revenue is hereby dismissed

ITA 481/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh20 Aug 2018AY 2011-12

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2011-12

For Appellant: Sh. Vineet Jain (on 13.12.2017)For Respondent: Sh. Ashish Abrol, CIT DR (on 13.12.2017)
Section 14ASection 25

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year : 2011-12 M/s Vardhman Acrylics Ltd., Vs. The ACIT, Circle-1, Chandigarh Road, Ludhiana Ludhiana PAN No.AAACV7602E Assessment Year : 2011-12 The DCIT, Circle-1, Vs. M/s Vardhman Acrylics Ltd., Ludhiana Chandigarh Road, Ludhiana PAN No.AAACV7602E Assessment Year : 2012-13 M/s Vardhman Acrylics Ltd., Vs. The DCIT, Circle-1, Chandigarh Road, Ludhiana Ludhiana PAN No.AAACV7602E & Assessment Year : 2012-13 The DCIT, Circle-1, Vs. M/s Vardhman Acrylics L…

DCIT, Bangalore vs. M/S Bosch Limited, Bangalore

In the result, the assessee's appeals are partly allowed and revenue’s appeal for the A

ITA 750/BANG/2014[2007-08]Status: DisposedITAT Bangalore06 Nov 2017AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri K.P. Kumar, Senior AdvocateFor Respondent: Shri R.N. Parbat, CIT-III (D.R)
Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ C ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T. A. Nos.750 & 751/Bang/2014 (Assessment Years : 2007-08 & 2008-09) Dy. Commissioner of Income Tax (LTU), Bangalore. …. Appellant. Vs. M/s. Bosch Limited, Hosur Road, Adugodi, Bangalore-560 030. ….. Respondent. I.T. A. Nos.713 & 714/Bang/2014 (Assessment Years : 2007-08 & 2008-09) M/s. Bosch Limited, Hosur Road, Adugodi, Bangalore-560 030. ….. Appellant. Vs. Dy. Commissioner of Income Tax (LTU), Bangalore. …. Respondent. Assessee By : Shri K.P. Kumar, Senior Ad…

U.B. Cotton P. Ltd, Mumbai vs. DCIT 2(3), Mumbai

In the result appeal is partly allowed

ITA 3357/MUM/2012[2008-09]Status: DisposedITAT Mumbai31 May 2017AY 2008-09

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2008-09

For Appellant: Shri Nitesh Joshi, ARFor Respondent: Shri B.S. Bist, DR
Section 133(6)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2008-09 M/s. U.B. Cotton Pvt. Ltd. Vs. DCIT 2(3) 7th Floor, Indian Globe Chambers, Aayakar Bhavan, 142, W.H. Marg. Fort M.K. Rd. Churchgate Mumbai – 400001 Mumbai PAN No. AAACU5526C (Appellant) (Respondent) Assessee by : Shri Nitesh Joshi, AR Revenue by: Shri B.S. Bist, DR Date of Hearing : 29/03/2017 Date of pronouncement: 31/05/2017 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment year is 2008-09. Th…

DCIT 5(2), Mumbai vs. Ims Learning Resources P.Ltd, Mumbai

Appeal stands partly allowed for statistical purposes

ITA 7214/MUM/2014[2010-11]Status: DisposedITAT Mumbai12 May 2017AY 2010-11

Bench: Shri D.T. Garasia, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 6760/Mum/2014 & आयकर अपील सं./I.T.A. No. 7214/Mum/2014 (िनधा"रण वष" / Assessment Year: 2010-2011) Ims Learning Resources Pvt. Ltd. Deputy Commissioner Of E-Block, 6Th Floor Income Tax बनाम/ Ncl Bandra Premises 5(2) Bandra-Kurla Complex Mumbai Vs. Bandra(East) Mumbai 400 051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaaci-5903-K (अपीलाथ" /Appellant) (""थ" / Respondent) : अपीलाथ" की ओर से / Appellant By : Shri Chetan Karia, Ld. Ar ""थ" की ओर से/Respondent By : Shri B.C.S.Naik, Ld. Dr (Cit) सुनवाई की तारीख / : 04/04/2017 Date Of Hearing घोषणा की तारीख / : 12/05/2017 Date Of Pronouncement Assessment Year 2010-11 आदेश / O R D E R

For Appellant: Shri Chetan Karia, Ld. ARFor Respondent: Shri B.C.S.Naik, Ld. DR (CIT)
Section 143(3)Section 14A

…ITA No.6760 & 7214/M/2014 IMS Learning Resources Private Limited Assessment Year 2010-11 आयकर अपीलीय अिधकरण “आई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI "ी डी.टी. गरािसया,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । BEFORE SHRI D.T. GARASIA, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No. 6760/Mum/2014 & आयकर अपील सं./I.T.A. No. 7214/Mum/2014 (िनधा"रण वष" / Assessment Year: 2010-2011) IMS Learning Resources Pvt. Ltd. Deputy Commissioner of E-Block, 6th Floor Income Tax बनाम/ NCL Bandra Premises 5(2) Bandra-Kurla Complex Mumbai Vs. Bandra(East) Mumbai 400 05…

Ims Learning Resources P.Ltd, Mumbai vs. DCIT 5(2), Mumbai

Appeal stands partly allowed for statistical purposes

ITA 6760/MUM/2014[2010-11]Status: DisposedITAT Mumbai12 May 2017AY 2010-11

Bench: Shri D.T. Garasia, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 6760/Mum/2014 & आयकर अपील सं./I.T.A. No. 7214/Mum/2014 (िनधा"रण वष" / Assessment Year: 2010-2011) Ims Learning Resources Pvt. Ltd. Deputy Commissioner Of E-Block, 6Th Floor Income Tax बनाम/ Ncl Bandra Premises 5(2) Bandra-Kurla Complex Mumbai Vs. Bandra(East) Mumbai 400 051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaaci-5903-K (अपीलाथ" /Appellant) (""थ" / Respondent) : अपीलाथ" की ओर से / Appellant By : Shri Chetan Karia, Ld. Ar ""थ" की ओर से/Respondent By : Shri B.C.S.Naik, Ld. Dr (Cit) सुनवाई की तारीख / : 04/04/2017 Date Of Hearing घोषणा की तारीख / : 12/05/2017 Date Of Pronouncement Assessment Year 2010-11 आदेश / O R D E R

For Appellant: Shri Chetan Karia, Ld. ARFor Respondent: Shri B.C.S.Naik, Ld. DR (CIT)
Section 143(3)Section 14A

…ITA No.6760 & 7214/M/2014 IMS Learning Resources Private Limited Assessment Year 2010-11 आयकर अपीलीय अिधकरण “आई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI "ी डी.टी. गरािसया,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । BEFORE SHRI D.T. GARASIA, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No. 6760/Mum/2014 & आयकर अपील सं./I.T.A. No. 7214/Mum/2014 (िनधा"रण वष" / Assessment Year: 2010-2011) IMS Learning Resources Pvt. Ltd. Deputy Commissioner of E-Block, 6th Floor Income Tax बनाम/ NCL Bandra Premises 5(2) Bandra-Kurla Complex Mumbai Vs. Bandra(East) Mumbai 400 05…