Bombay Dyeing and Manufacturing Company Ltd. v. DCIT

87 Taxmann.com 213Income Tax Appellate Tribunal2017#8559 most cited

What is Bombay Dyeing and Manufacturing Company Ltd. v. DCIT authority for?

Technical know-how fees are recoverable for a specified period, and this recovery is permissible when approved by the RBI. The issue has been decided in favour of the assessee in its own case for identical facts and assessment years.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2023.

Also referred to as

Bombay Dyeing and Manufacturing Company Ltd. v. DCIT · technical know-how fees · RBI approval · joint venture partners · recovery of fees · assessment year 2012-13 · ITAT Mumbai

Issues it is cited on

section 45(2)section 92f(ii)section 43dnon-compete feesection 92b(1)section 92(1)minimum alternate taxsection 92fproject completion methodsection 35dpercentage completion methodsection 115jb(2)

Judgments citing Bombay Dyeing and Manufacturing Company Ltd. v. DCIT

Bombay Rayon Holding Ltd., Mumbai vs. Addl/Jt/Dy/CIT/Asstt. ITO, National E-Assessment Centre, Delhi

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

ITA 1208/MUM/2021[2016-17]Status: DisposedITAT Mumbai01 Feb 2023AY 2016-17

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

Section 143(3)Section 234ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘K’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 1208/Mum/2021 (A.Y. 2016-17) Vs. Addl./Joint/Deputy/ Bombay Rayon Holding Limited D-6139, Oberoi Garden Estate ACIT/ITO E-assessment Chandivali Farms Road Centre, Delhi Andheri East, Mumbai-400 072. PAN : AADCB1263A (Appellant) (Respondent) Assessee by Shri Dharmesh Shah, Shri Dhaval Shah, Ms. Shikha Upadhyay & Ms. Mitali Gopani Department by Dr. Yogesh Kamat Date of Hearing 16.11.2022 Date of Pronouncement 01.02.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has fil…

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…

Trent Ltd, Mumbai vs. ITO 2(3)(3), Mumbai

ITA 1500/MUM/2018[2013-14]Status: DisposedITAT Mumbai22 Mar 2022AY 2013-14

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2008-09 Acit 2(3), M/S. Trent Ltd., Room No.552, Bombay House, 24, 5Th Floor, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Marg, Pan: Aaacl 1838J Mumbai - 400020 (Appellant) (Respondent) Assessment Year: 2009-10 & Assessment Year: 2013-14 M/S. Trent Ltd., Acit(Osd) 2(3) / Bombay House, Ito, Ward-2(3)(3), 2Nd Floor, 24, Room No.556, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Road, Pan: Aaacl 1838J Churchgate, Mumbai - 400020 (Appellant) (Respondent)

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri B.K. Bagchi, D.R
Section 35DSection 36

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2008-09 ACIT 2(3), M/s. Trent Ltd., Room No.552, Bombay House, 24, 5th Floor, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Marg, PAN: AAACL 1838J Mumbai - 400020 (Appellant) (Respondent) Assessment Year: 2009-10 & Assessment Year: 2013-14 M/s. Trent Ltd., ACIT(OSD) 2(3) / Bombay House, ITO, Ward-2(3)(3), 2nd Floor, 24, Room No.556, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Road, PAN: AAACL 1838J Churchgate, M…

Trent Ltd, Mumbai vs. ACIT (OSD) 2(3), Mumbai

ITA 3423/MUM/2012[2009-10]Status: DisposedITAT Mumbai22 Mar 2022AY 2009-10

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2008-09 Acit 2(3), M/S. Trent Ltd., Room No.552, Bombay House, 24, 5Th Floor, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Marg, Pan: Aaacl 1838J Mumbai - 400020 (Appellant) (Respondent) Assessment Year: 2009-10 & Assessment Year: 2013-14 M/S. Trent Ltd., Acit(Osd) 2(3) / Bombay House, Ito, Ward-2(3)(3), 2Nd Floor, 24, Room No.556, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Road, Pan: Aaacl 1838J Churchgate, Mumbai - 400020 (Appellant) (Respondent)

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri B.K. Bagchi, D.R
Section 35DSection 36

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2008-09 ACIT 2(3), M/s. Trent Ltd., Room No.552, Bombay House, 24, 5th Floor, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Marg, PAN: AAACL 1838J Mumbai - 400020 (Appellant) (Respondent) Assessment Year: 2009-10 & Assessment Year: 2013-14 M/s. Trent Ltd., ACIT(OSD) 2(3) / Bombay House, ITO, Ward-2(3)(3), 2nd Floor, 24, Room No.556, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Road, PAN: AAACL 1838J Churchgate, M…

A.C.I.T. 2(3), Mumbai vs. Trent Ltd., Mumbai

ITA 2509/MUM/2012[2008-09]Status: DisposedITAT Mumbai22 Mar 2022AY 2008-09

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2008-09 Acit 2(3), M/S. Trent Ltd., Room No.552, Bombay House, 24, 5Th Floor, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Marg, Pan: Aaacl 1838J Mumbai - 400020 (Appellant) (Respondent) Assessment Year: 2009-10 & Assessment Year: 2013-14 M/S. Trent Ltd., Acit(Osd) 2(3) / Bombay House, Ito, Ward-2(3)(3), 2Nd Floor, 24, Room No.556, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Road, Pan: Aaacl 1838J Churchgate, Mumbai - 400020 (Appellant) (Respondent)

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri B.K. Bagchi, D.R
Section 35DSection 36

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2008-09 ACIT 2(3), M/s. Trent Ltd., Room No.552, Bombay House, 24, 5th Floor, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Marg, PAN: AAACL 1838J Mumbai - 400020 (Appellant) (Respondent) Assessment Year: 2009-10 & Assessment Year: 2013-14 M/s. Trent Ltd., ACIT(OSD) 2(3) / Bombay House, ITO, Ward-2(3)(3), 2nd Floor, 24, Room No.556, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Road, PAN: AAACL 1838J Churchgate, M…

Trent Ltd, Mumbai vs. Addl. C.I.T.-2(3), Mumbai

ITA 5775/MUM/2011[2007-08]Status: DisposedITAT Mumbai15 Jul 2020AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Trent Ltd., V. Add. Cit – 2(3) Bombay House, 2Nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai Mumbai – 400 001 Pan: Aaacl1838J (Appellant) (Respondent) Addl. Cit – 2(3) V. M/S. Trent Ltd., Room No. 556, 5Th Floor Bombay House, 2Nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai - 400 020 Mumbai – 400 001 Pan: Aaacl1838J (Appellant) (Respondent) M/S. Trent Ltd., V. Dy. Cit – 2(3) Bombay House, 2Nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai Mumbai – 400 001 Pan: Aaacl1838J (Appellant) (Respondent)

Section 14ASection 35DSection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M/s. Trent Ltd., v. Add. CIT – 2(3) Bombay House, 2nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai Mumbai – 400 001 PAN: AAACL1838J (Appellant) (Respondent) Addl. CIT – 2(3) v. M/s. Trent Ltd., Room No. 556, 5th Floor Bombay House, 2nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai - 400 020 Mumbai – 400 001 PAN: AAACL1838J (Appellant) (Respondent) M/s. Trent Ltd., v. Dy. CIT – 2(3) Bombay House, 2nd Floor, 24 Aa…

Essel Propack Limited, Mumbai vs. Deputy Commissioner of Income Tax Range-6(3)(2), Mumbai

In the result appeal of the assessee is partly allowed

ITA 2068/MUM/2016[2011-12]Status: DisposedITAT Mumbai27 May 2020AY 2011-12

Bench: Shri Shamim Yahya & Shri Pawan Singhessel Propack Limited, Vs Deputy Commissioner Of Top Floor, Times Tower, Income Tax Range-6(3)(2), Room No. 563, 5Th Floor, Kamala City, Senapati Bapat Marg, Lower Parel, Aayakar Bhawan, M.K. Road, Mumbai-400013 Mumbai-400020. Pan : Aaace 1568L Appellant Respondednt

Section 14Section 143(3)Section 14ASection 36Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “K”, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH JUDICIAL MEMBER Essel Propack Limited, Vs Deputy Commissioner of Top Floor, Times Tower, Income Tax Range-6(3)(2), Room No. 563, 5th Floor, Kamala City, Senapati Bapat Marg, Lower Parel, Aayakar Bhawan, M.K. Road, Mumbai-400013 Mumbai-400020. PAN : AAACE 1568L APPELLANT RESPONDEDNT Appellant by Sh. Madhur Aggarwal & Ms Snehal Advocates Respondent by Shri V. Janaradhan Sr DR Date of hearing 28 -02-2020 Date of pronouncement 27-05-2020 O R D E R PER PAWAN SINGH, JUDICIAL MEMEBR : 1. This ap…

Kansai Nerolac Paints Ltd, Mumbai vs. Addl CIT RG 6(2), Mumbai

ITA 7196/MUM/2013[2007-08]Status: DisposedITAT Mumbai15 May 2019AY 2007-08

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6789/Mum/2013 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ Dcit Circle -6(2) M/S. Kansai Nerolac Paints Ltd., R.No. 563, Aayakar Bhavan, Nerolac House, K.G. Marg, M.K. Road, Churchgate, V. Lower Parel, Mumbai-400020 Mumbai-400013 स्थायी ऱेखा सं./ Pan :Aaacg1376N (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./I.T.A. No.7196/Mum/2013 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ M/S. Kansai Nerolac Paints Addl. Cit Circle -6(2) Ltd., R.No. 669, Nerolac House, K.G. Marg, Aayakar Bhavan, V. Lower Parel, Mumbai 400013 M.K. Road, Mumbai- 400020 स्थायी ऱेखा सं./ Pan : Aaacg1376N (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri. Rignesh K. Das (DR)
Section 143(3)Section 144C(3)Section 145ASection 14A

…आयकर अपीऱीय अधिकरण “K” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.6789/Mum/2013 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ DCIT Circle -6(2) M/s. Kansai Nerolac Paints Ltd., R.No. 563, Aayakar Bhavan, Nerolac House, K.G. Marg, M.K. Road, Churchgate, v. Lower Parel, Mumbai-400020 Mumbai-400013 स्थायी ऱेखा सं./ PAN :AAACG1376N (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./I.T.A. No.7196/Mum/2013 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ M/s. Kansai…

DCIT 6(2), Mumbai vs. Kansai Nerolac Paints Ltd, Mumbai

ITA 6789/MUM/2013[2007-08]Status: DisposedITAT Mumbai15 May 2019AY 2007-08

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6789/Mum/2013 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ Dcit Circle -6(2) M/S. Kansai Nerolac Paints Ltd., R.No. 563, Aayakar Bhavan, Nerolac House, K.G. Marg, M.K. Road, Churchgate, V. Lower Parel, Mumbai-400020 Mumbai-400013 स्थायी ऱेखा सं./ Pan :Aaacg1376N (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./I.T.A. No.7196/Mum/2013 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ M/S. Kansai Nerolac Paints Addl. Cit Circle -6(2) Ltd., R.No. 669, Nerolac House, K.G. Marg, Aayakar Bhavan, V. Lower Parel, Mumbai 400013 M.K. Road, Mumbai- 400020 स्थायी ऱेखा सं./ Pan : Aaacg1376N (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri. Rignesh K. Das (DR)
Section 143(3)Section 144C(3)Section 145ASection 14A

…आयकर अपीऱीय अधिकरण “K” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.6789/Mum/2013 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ DCIT Circle -6(2) M/s. Kansai Nerolac Paints Ltd., R.No. 563, Aayakar Bhavan, Nerolac House, K.G. Marg, M.K. Road, Churchgate, v. Lower Parel, Mumbai-400020 Mumbai-400013 स्थायी ऱेखा सं./ PAN :AAACG1376N (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./I.T.A. No.7196/Mum/2013 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ M/s. Kansai…

ACIT 2(1), Mumbai vs. Bombay Dyeing & Manufacturing Co, . Ltd, Mumbai

In the result, ground of appeal raised by Revenue is dismissed

ITA 6055/MUM/2014[2008-09]Status: DisposedITAT Mumbai02 Apr 2018AY 2008-09

Bench: Shri R.C. Sharma & Shri Pawan Singhacit -2(1) M/S Bombay Dyeing & Mfg. Co. Aayakar Bhavan, M.K. Road, Ltd. Neville House, J N Heredia Room No. 575, 5Th Floor, M.K. Vs. Marg, Ballard Estate, Road, Mumbai-20. Mumbai-400001 Pan:Aaact2328K (Appellant) (Respondent) M/S Bombay Dyeing & Mfg. Co. Acit -2(1) Ltd. Neville House, J N Heredia Aayakar Bhavan, M.K. Road, Marg, Ballard Estate, Mumbai-20. Vs. Mumbai-400001 Pan:Aaact2328K (Appellant) (Respondent) Acit -2(1) M/S Bombay Dyeing & Mfg. Co. Room No. 561, 5Th Floor, Ltd. Neville House, J N Heredia Vs. Aayakar Bhavan, M.K. Road, Marg, Ballard Estate, Mumbai-20. Mumbai-400001 Pan:Aaact2328K (Appellant) (Respondent) M/S Bombay Dyeing & Mfg. Co. Acit -2(1) Ltd. Neville House, J N Heredia Aayakar Bhavan, M.K. Road, Mumbai-20. Marg, Ballard Estate, Vs. Mumbai-400001 Pan:Aaact2328K (Appellant) (Respondent)

For Appellant: Shri Yogesh A. Thar with MsFor Respondent: Shri Saurabh Deshpande (DR)
Section 14ASection 253Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “K”, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ACIT -2(1) M/s Bombay Dyeing & Mfg. Co. Aayakar Bhavan, M.K. Road, Ltd. Neville House, J N Heredia Room No. 575, 5th Floor, M.K. Vs. Marg, Ballard Estate, Road, Mumbai-20. Mumbai-400001 PAN:AAACT2328K (Appellant) (Respondent) M/s Bombay Dyeing & Mfg. Co. ACIT -2(1) Ltd. Neville House, J N Heredia Aayakar Bhavan, M.K. Road, Marg, Ballard Estate, Mumbai-20. Vs. Mumbai-400001 PAN:AAACT2328K (Appellant) (Respondent) ACIT -2(1) M/s Bombay Dyeing & Mfg. Co. Room No. 561, 5th Floor,…

Addl CIT 2(1), Mumbai vs. Bombay Dyeing & Mfg Co. Ltd, Mumbai

In the result, ground of appeal raised by Revenue is dismissed

ITA 557/MUM/2012[2007-08]Status: DisposedITAT Mumbai02 Apr 2018AY 2007-08

Bench: Shri R.C. Sharma & Shri Pawan Singhacit -2(1) M/S Bombay Dyeing & Mfg. Co. Aayakar Bhavan, M.K. Road, Ltd. Neville House, J N Heredia Room No. 575, 5Th Floor, M.K. Vs. Marg, Ballard Estate, Road, Mumbai-20. Mumbai-400001 Pan:Aaact2328K (Appellant) (Respondent) M/S Bombay Dyeing & Mfg. Co. Acit -2(1) Ltd. Neville House, J N Heredia Aayakar Bhavan, M.K. Road, Marg, Ballard Estate, Mumbai-20. Vs. Mumbai-400001 Pan:Aaact2328K (Appellant) (Respondent) Acit -2(1) M/S Bombay Dyeing & Mfg. Co. Room No. 561, 5Th Floor, Ltd. Neville House, J N Heredia Vs. Aayakar Bhavan, M.K. Road, Marg, Ballard Estate, Mumbai-20. Mumbai-400001 Pan:Aaact2328K (Appellant) (Respondent) M/S Bombay Dyeing & Mfg. Co. Acit -2(1) Ltd. Neville House, J N Heredia Aayakar Bhavan, M.K. Road, Mumbai-20. Marg, Ballard Estate, Vs. Mumbai-400001 Pan:Aaact2328K (Appellant) (Respondent)

For Appellant: Shri Yogesh A. Thar with MsFor Respondent: Shri Saurabh Deshpande (DR)
Section 14ASection 253Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “K”, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ACIT -2(1) M/s Bombay Dyeing & Mfg. Co. Aayakar Bhavan, M.K. Road, Ltd. Neville House, J N Heredia Room No. 575, 5th Floor, M.K. Vs. Marg, Ballard Estate, Road, Mumbai-20. Mumbai-400001 PAN:AAACT2328K (Appellant) (Respondent) M/s Bombay Dyeing & Mfg. Co. ACIT -2(1) Ltd. Neville House, J N Heredia Aayakar Bhavan, M.K. Road, Marg, Ballard Estate, Mumbai-20. Vs. Mumbai-400001 PAN:AAACT2328K (Appellant) (Respondent) ACIT -2(1) M/s Bombay Dyeing & Mfg. Co. Room No. 561, 5th Floor,…

Bombay Dyeing and Manufacturing Company Ltd. v. DCIT (87 Taxmann.com 213) — Cited in 13 Judgments | BharatTax