What is Bombay in CIT v. Ghatge Patil Transports Ltd. authority for?

The Bombay High Court holds that employees' contributions to provident fund and ESIC, though paid beyond the due dates specified in the respective welfare legislations, are allowable as a deduction under section 36(1)(va) if they are paid before the due date for furnishing the return of income under section 139(1) of the Income-tax Act.

Which sections of the Income Tax Act does Bombay in CIT v. Ghatge Patil Transports Ltd. come up under?

It is most often cited in judgments turning on Section 36(1)(va), Section 143(3), Section 2(24)(x), Section 250, Section 271(1)(c), Section 43B.

Bombay in CIT v. Ghatge Patil Transports Ltd. (53 Taxmann.com 141)

Q: How many judgments cite Bombay in CIT v. Ghatge Patil Transports Ltd.?

160 judgments on BharatTax cite Bombay in CIT v. Ghatge Patil Transports Ltd. (53 Taxmann.com 141), spanning 2017 to 2025.

Samay Projects Private Limited, Chennnai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 331/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

Section 139(1)Section 36(1)(va)Section 43B

…y Hon’ble Apex Court. 9. A similar view favorable to assessee has been taken by Hon’ble Karnataka High Court in Spectrum Consultants India Pvt. Ltd. V/s CIT (49 Taxmann.com 29; 09.12.2013); Hon’ble High Court of Bombay in CIT V/s Ghatge Patil Transports Ltd. (53 Taxmann.com 141; 14.10.2014); Hon’ble Delhi High Court in CIT V/s Aimil Ltd. (188 Taxman 265 23.12.2009); Hon’ble Patna High Court in the case of Bihar State Warehousing Corp. Ltd. (88 Taxmann.com 455; 16.03.2016); Hon’ble High Court of Uttarakhand in CIT V/s Kicha Sugar Co. Ltd. (35 Taxmann.com 54; 20.05.2013); Hon’ble High Court of Calcutta in CIT V/s V…

Benco Thermal Technologies Pvt Ltd, Chennai vs. Asst. Director of Income Tax, Bengaluru

Appeal is allowed

ITA 281/CHNY/2021[2019-20]Status: DisposedITAT Chennai23 Feb 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeswanth Kumar (CA)-Ld. DRFor Respondent: Shri P.Sajith Kumar (JCIT) – Ld. DR

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…y Hon’ble Apex Court. 9. A similar view favorable to assessee has been taken by Hon’ble Karnataka High Court in Spectrum Consultants India Pvt. Ltd. V/s CIT (49 Taxmann.com 29; 09.12.2013); Hon’ble High Court of Bombay in CIT V/s Ghatge Patil Transports Ltd. (53 Taxmann.com 141; 14.10.2014); Hon’ble Delhi High Court in CIT V/s Aimil Ltd. (188 Taxman 265 23.12.2009); Hon’ble Patna High Court in the case of Bihar State Warehousing Corp. Ltd. (88 Taxmann.com 455; 16.03.2016); Hon’ble High Court of Uttarakhand in CIT V/s Kicha Sugar Co. Ltd. (35 Taxmann.com 54; 20.05.2013); Hon’ble High Court of Calcutta in CIT V/s V…

Sree Ram Constructions, No.77, Ramanuja Nagar, Uppilipalayam Post, Coimbatore vs. DCIT, Coimbatore

The appeal stands allowed in terms of our above order

ITA 273/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

…y Hon’ble Apex Court. 9. A similar view favorable to assessee has been taken by Hon’ble Karnataka High Court in Spectrum Consultants India Pvt. Ltd. V/s CIT (49 Taxmann.com 29; 09.12.2013); Hon’ble High Court of Bombay in CIT V/s Ghatge Patil Transports Ltd. (53 Taxmann.com 141; 14.10.2014); Hon’ble Delhi High Court in CIT V/s Aimil Ltd. (188 Taxman 265 23.12.2009); Hon’ble Patna High Court in the case of Bihar State Warehousing Corp. Ltd. (88 Taxmann.com 455; 16.03.2016); Hon’ble High Court of Uttarakhand in CIT V/s Kicha Sugar Co. Ltd. (35 Taxmann.com 54; 20.05.2013); Hon’ble High Court of Calcutta in CIT V/s V…

Suresh Productions Entertainment LLP, Chennai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 134/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…y Hon’ble Apex Court. 9. A similar view favorable to assessee has been taken by Hon’ble Karnataka High Court in Spectrum Consultants India Pvt. Ltd. V/s CIT (49 Taxmann.com 29; 09.12.2013); Hon’ble High Court of Bombay in CIT V/s Ghatge Patil Transports Ltd. (53 Taxmann.com 141; 14.10.2014); Hon’ble Delhi High Court in CIT V/s Aimil Ltd. (188 Taxman 265 23.12.2009); Hon’ble Patna High Court in the case of Bihar State Warehousing Corp. Ltd. (88 Taxmann.com 455; 16.03.2016); Hon’ble High Court of Uttarakhand in CIT V/s Kicha Sugar Co. Ltd. (35 Taxmann.com 54; 20.05.2013); Hon’ble High Court of Calcutta in CIT V/s V…

DCIT Corporate Circle 2 (2), Chennai vs. Iss Sdb Security Services Private Limited, Chennai

The appeal stands dismissed

ITA 3536/CHNY/2018[2014-15]Status: DisposedITAT Chennai21 Feb 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri MP Lohia (CA) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR

Section 143(3)Section 14ASection 32(1)(ii)Section 36(1)(va)Section 43B

…Lacs was disallowed and added to the income of the assessee. Upon further appeal, Ld. CIT(A) allowed the claim by relying upon various decisions. Notable amongst the same was the decision of Hon’ble Bombay High Court in CIT V/s Ghatge Patil Transporters Ltd. (53 Taxmann.com 141)as well as the decision of Hon’ble High Court of Madras in the case of CIT V/s M/s Industrial security and intelligence India Private Limited (TA No.585 of 2015 &ors. dated 24.07.2015) wherein it was held that if the assessee had deposited employees’ contribution towards PF and ESI after due date as prescribed under the relevant act but be…

DCIT Corporate Circle 2(2), Chennai vs. Iss Sdb Security Services Pvt. Limited, Chennai

The appeal stands dismissed

ITA 2707/CHNY/2017[2011-12]Status: DisposedITAT Chennai21 Feb 2022AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri MP Lohia (CA) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR

Section 143(3)Section 14ASection 32(1)(ii)Section 36(1)(va)Section 43B

…Lacs was disallowed and added to the income of the assessee. Upon further appeal, Ld. CIT(A) allowed the claim by relying upon various decisions. Notable amongst the same was the decision of Hon’ble Bombay High Court in CIT V/s Ghatge Patil Transporters Ltd. (53 Taxmann.com 141)as well as the decision of Hon’ble High Court of Madras in the case of CIT V/s M/s Industrial security and intelligence India Private Limited (TA No.585 of 2015 &ors. dated 24.07.2015) wherein it was held that if the assessee had deposited employees’ contribution towards PF and ESI after due date as prescribed under the relevant act but be…

Radford Global Limited, Mumbai vs. ADIT, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 709/DEL/2021[2019-20]Status: DisposedITAT Delhi10 Feb 2022AY 2019-20

Bench: Shri Kul Bharat[Assessment Year : 2019-20] Radford Global Ltd., Vs Adit, Office No.704, Wellington Business Cpc, Park 1, Andheri Kurla Road, Andheri Bangalore. East, Mumbai, Maharashtra-400059. Pan-Aabcm5771E Appellant Respondent Appellant By None Respondent By Sh. Om Prakash, Sr.Dr Date Of Hearing 06.01.2022 Date Of Pronouncement 10.02.2022

Section 115JSection 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2019-20] Radford Global Ltd., vs ADIT, Office No.704, Wellington Business CPC, Park 1, ANdheri Kurla Road, Andheri Bangalore. East, Mumbai, Maharashtra-400059. PAN-AABCM5771E APPELLANT RESPONDENT Appellant by None Respondent by Sh. Om Prakash, Sr.DR Date of Hearing 06.01.2022 Date of Pronouncement 10.02.2022 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2019- 20 is directed against the order of Ld.CIT(A)-23, New…

Commercial Auto Sales Pvt. Ltd., Allahabad vs. Assistant Director of Income Tax Centralized Processing Centre, Bengaluru

In the result, appeal filed by the assessee is in ITA No

ITA 15/ALLD/2021[2019-20]Status: DisposedITAT Allahabad20 Jan 2022AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.S K Jaiswal, CAFor Respondent: Sh. A.K. Singh, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.15/Alld./2021 Assessment Year: 2019-20 M/s. Commercial Auto Sales Assistant Director of Income Private Limited v. Tax(CPC), Centralized 4-C, Maharishi Dayanand Marg Processing Center , Allahabad, U.P. Bengaluru-560500 (Jurisdictional A0: Deputy Commissioner of Income Tax Circle-II, Allahabad, U.P.) PAN:AABCC3962F (Appellant) (Respondent) Appellant by: Sh.S K Jaiswal, CA Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 23.12. 2021 Date of pronouncement…

DCIT-CC.3(3), Central Range-3 Mumbai, Mumbai vs. M/S. Oricon Enterprises Ltd., Mumbai

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 6094/MUM/2019[2016-17]Status: DisposedITAT Mumbai26 Oct 2021AY 2016-17

Bench: Shri Rajesh Kumar & Shri Ravish Soodm/S Oricon Enterprises Limited Dy. Commissioner Of Income-Tax – Cc-3(3),Mumbai Vs. 1076, Dr. E Moses Road, Worli, Air India Building, 19Th Floor, Mumbai – 400 018 Mumbai - 400 020

For Appellant: Shri Sunil Nahta, A.RFor Respondent: Ms. Shreekala Pardeshi, D.R

Section 139(1)Section 143(2)Section 143(3)Section 14ASection 36(1)(va)Section 43B

…M/s Oricon Enerprises Ltd. Vs. Dy. CIT, CC-3(3), Mumbai 1 Dy. CIT, CC-3(3), Mumbai Vs. M/s Oricon Enterprises Ltd. ITA Nos. 5454 & 6094/Mum/2019 – A.Y 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Before Shri Rajesh Kumar, Accountant Member and Shri Ravish Sood, Judicial Member M/s Oricon Enterprises Limited Dy. Commissioner Of Income-tax – CC-3(3),Mumbai Vs. 1076, Dr. E Moses Road, Worli, Air India Building, 19th Floor, Mumbai – 400 018 Mumbai - 400 020 PAN – AAACO0480F (Appellant) (Respondent) Dy. Commissioner Of Income-tax – CC- M/s Oricon Enterprises Limited Vs. 3(3),Mumbai 1076, Dr. E…

M/S. Oricon Enterprises Limited, Mumbai vs. Deputy Commissioner of Income Tax-CC-3(3), Mumbai

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 5454/MUM/2019[2016-17]Status: DisposedITAT Mumbai26 Oct 2021AY 2016-17

Bench: Shri Rajesh Kumar & Shri Ravish Soodm/S Oricon Enterprises Limited Dy. Commissioner Of Income-Tax – Cc-3(3),Mumbai Vs. 1076, Dr. E Moses Road, Worli, Air India Building, 19Th Floor, Mumbai – 400 018 Mumbai - 400 020

For Appellant: Shri Sunil Nahta, A.RFor Respondent: Ms. Shreekala Pardeshi, D.R

Section 139(1)Section 143(2)Section 143(3)Section 14ASection 36(1)(va)Section 43B

…M/s Oricon Enerprises Ltd. Vs. Dy. CIT, CC-3(3), Mumbai 1 Dy. CIT, CC-3(3), Mumbai Vs. M/s Oricon Enterprises Ltd. ITA Nos. 5454 & 6094/Mum/2019 – A.Y 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Before Shri Rajesh Kumar, Accountant Member and Shri Ravish Sood, Judicial Member M/s Oricon Enterprises Limited Dy. Commissioner Of Income-tax – CC-3(3),Mumbai Vs. 1076, Dr. E Moses Road, Worli, Air India Building, 19th Floor, Mumbai – 400 018 Mumbai - 400 020 PAN – AAACO0480F (Appellant) (Respondent) Dy. Commissioner Of Income-tax – CC- M/s Oricon Enterprises Limited Vs. 3(3),Mumbai 1076, Dr. E…

Onward Technologies Ltd, Mumbai vs. DCIT 7(1), Mumbai

In the result, the assessee’ appeal stand partly allowed whereas the revenue’s appeal stands dismissed

ITA 266/MUM/2014[2008-09]Status: DisposedITAT Mumbai02 Aug 2021AY 2008-09

Bench: Hon’Ble Shri Amarjit Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.266/Mum/2014 (धििाारण वर्ा / Assessment Year: 2008-09) & आयकरअपील सं./ I.T.A. No.1785/Mum/2014 (धििाारण वर्ा / Assessment Year: 2009-10) Onward Technologies Limited Dcit-7(1) Sterling Centre, 2Nd Floor Room No.622, 6Th Floor बिाम/ Dr. Annie Besant Road Aaykar Bhavan, M.K. Marg Vs. Worli, Mumbai-400 018 Mumbai-400 020 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aaaco-3742-J (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपील सं./ I.T.A. No.1793/Mum/2014 (धििाारण वर्ा / Assessment Year: 2009-10) Dcit-7(1) Onward Technologies Limited Room No.622, 6Th Floor बिाम/ Sterling Centre, 2Nd Floor Aaykar Bhavan, M.K. Marg Dr. Annie Besant Road Vs. Mumbai-400 020 Worli, Mumbai-400 018 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aaaco-3742-J (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : S/Shri J.P. Bairagra & Ashish Bairagra - Ld. Ars Revenue By : Shri Manpreet S. Duggal- Ld. Sr. Dr सुनवाई की तारीख/ : 23/07/2021 Date Of Hearing घोषणा की तारीख / : 02/08/2021 Date Of Pronouncement

For Appellant: S/Shri J.P. Bairagra & Ashish Bairagra - Ld. ARsFor Respondent: Shri Manpreet S. Duggal- Ld. Sr. DR

Section 10ASection 92Section 92B

…has also relied on the decision of Hon’ble Supreme Court in CIT V/s Rajasthan State Beverages Corp. Ltd. (84 Taxmann.com 185); CIT V/s Vinay Cement Ltd. (213 CTR 268) as well as the decision of Hon’ble Bombay High Court in CIT V/s Ghatge Patil Transport Ltd. (53 Taxmann.com 141). 21. We find that the assessee has deposited an amount of Rs.81.21 Lacs as employee’s contribution to PF and ESIC of Rs.0.08 Lacs. The 30 M/s Onward Technologies Limited Assessment Years: 2008-09 & 2009-10 payment was made after due date as specified under the respective acts but before the due date of filing of return of income. The asse…

DCIT - 1(2)(2), Mumbai vs. Maharashtra Tourism Development Corporation Ltd, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 6426/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 Jul 2021AY 2012-13

Bench: Shri Mahavir Singh, Vp & Shri S. Rifaur Rahman, Am आमकय अऩीर िं./ Ita No. 6425/Mum/2017 (ननधाायण वर्ा / Assessment Year 2011-12) आमकय अऩीर िं./ Ita No. 6426/Mum/2017 (ननधाायण वर्ा / Assessment Year 2012-13) आमकय अऩीर िं./ Ita No. 1140/Mum/2017 (ननधाायण वर्ा / Assessment Year 2014-15) The Dy. Commissioner Of Income M/S Maharashtra Tourism Tax, Circle 1(2)(2), Development Corporation Room No. 535, 5 Th Floor, Aayakar Ltd. फनाभ/ Bhavan, M.K. Road, Mumbai-400 C.D.O. Hutments, Opp. Lic 020 Bldg, Mada Cama Road, Vs. Mumbai-400 020 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा िं./Pan No. Aaacm0712G अऩीराथी की ओय े/ Appellant By : Shri Mamta Bansal, Cit Dr प्रत्मथी की ओय े/ Respondent By : Shri Anil Sathe, Ar ुनवाई की तायीख / Date Of Hearing: 27.07.2021 घोर्णा की तायीख / Date Of Pronouncement: 27.07.2021 आदेश / O R D E R भहावीय स िंह, उऩाध्मक्ष के द्वाया / Per Mahavir Singh, Vp: These Appeals Of The Revenue Are Arising Out Of Order Of The Commissioner Of Income Tax (Appeals)]-8, Mumbai [In Short Cit(A)], Mr. Rajen Rasiklal Vora; Ay 10-11 In Appeal No. Cit(A)-8/It-365 & 366/15-16, Cit(A)- 2/It/10479/2016-17 Vide Dated 07.08.2017, 17.12.2018. The Assessments Were Framed By The Dy. Commissioner Of Income Tax, Circle 3(2), Mumbai (In Short Ito/ Ao) For The A.Ys. 2011-12, 2012- 13, 2014-15 Vide Order Dated 01.03.2013, 27.03.2015, 28.12.2016 Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter ‘The Act’).

For Appellant: Shri Mamta Bansal, CIT DRFor Respondent: Shri Anil Sathe, AR

Section 143(3)

…is ground relates to addition of Rs. 11,03,233/- u/s 36(1)(va) on account of late payment of employees contribution to PF. During the appellate proceeding it has been contended that the same are paid before due date of filing of return. Relying on the case in 53 Taxmann.com 141, CIT vs. Mr. Rajen Rasiklal Vora; AY 10-11 Ghatge Patil Transport (BOM) and other jurisdictional judgements, the assessing officer is directed to verify and allow the same if paid before due date of filing the return of income. This ground is allowed subject to verification.” Aggrieved, now Revenue is in appeal before Tribunal. 16. Befor…

Lily Jewellery P.Ltd, Mumbai vs. ITO 10(2)(2), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 1687/MUM/2017[2012-13]Status: DisposedITAT Mumbai15 Feb 2021AY 2012-13

Bench: Shri S.Rifaur Rahman () & Shri Ravish Sood () Lily Jewellery Pvt. Ltd., The Income Tax Unit No. 503, Block No. Ii, Vs. Officer – 10(2)(2) Seepz-Sez, Seepz++, Room No. 350, 3Rd Floor, Andheri (East), Aayakar Bhavan, M.K. Road, Mumbai – 400 096 Mumbai Pan No. Aaacl9600J (Revenue) (Assessee) Assessee By : Shri Aamod Prabhudesai & : Ms. Shubhangi Prabhudesai, A.Rs Revenue By : Shri Sushil Kumar Mishra, D.R Date Of Hearing : 09/02/2021 Date Of Pronouncement : 15/02/2021

For Appellant: Shri Aamod Prabhudesai &For Respondent: Shri Sushil Kumar Mishra, D.R

Section 10ASection 143(1)Section 143(3)Section 2(24)(x)Section 36

…Lily Jewellery Pvt. Ltd. Vs. The Income Tax Officer 10(2)(2 1 ITA No. 1687/Mum/2017 A.Y. 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI S.RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Lily Jewellery Pvt. Ltd., The Income Tax Unit No. 503, Block No. II, Vs. Officer – 10(2)(2) Seepz-Sez, Seepz++, Room No. 350, 3rd Floor, Andheri (East), Aayakar Bhavan, M.K. Road, Mumbai – 400 096 Mumbai PAN No. AAACL9600J (Revenue) (Assessee) Assessee by : Shri Aamod Prabhudesai & : Ms. Shubhangi Prabhudesai, A.Rs Revenue by : Shri Sushil Kumar Mishra, D.R Date of Hea…

Aramex India P.Ltd, Mumbai vs. DCIT RG 9(1)(2)

In the result, the appeal is partly allowed

ITA 1978/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Nov 2019AY 2012-13

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2012-13 Aramex India Pvt. Ltd, Deputy Commissioner Of Income 821, Solitaire Corporate Vs. Tax -9(1)(2), Room No. 260A, 2Nd Park Andheir Ghatkopar Rd Floor, Aayakar Bhavan, M.K. Road, Chakala Andheeri (E), Mumbai-400020. Mumbai-400093. Pan No. Aacca6756A Appellant Respondent Assessee By : Mr. Nishant Thakkar & Hiten Chande, Ars Revenue By : Mr. Anand Mohan, Cit-Dr & C.A.K. Singh, Sr. Dr Date Of Hearing : 16/08/2019 Date Of Pronouncement : 08/11/2019

For Appellant: Mr. Nishant Thakkar & Hiten Chande, ARsFor Respondent: Mr. Anand Mohan, CIT-DR & C.A.K. Singh, Sr. DR

Section 143(3)Section 144C(5)Section 92CSection 92C(2)

…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: 2012-13 Aramex India Pvt. Ltd, Deputy Commissioner of Income 821, Solitaire Corporate Vs. Tax -9(1)(2), Room No. 260A, 2nd Park Andheir Ghatkopar RD Floor, Aayakar Bhavan, M.K. Road, Chakala Andheeri (E), Mumbai-400020. Mumbai-400093. PAN No. AACCA6756A Appellant Respondent Assessee by : Mr. Nishant Thakkar & Hiten Chande, ARs Revenue by : Mr. Anand Mohan, CIT-DR & C.A.K. Singh, Sr. DR Date of Hearing : 16/08/2019 Date of pronouncement : 08/11/2019…

Hindustan Apparel Industries, Mumbai vs. Assistant Commissioner of Income Tax 21(3), Mumbai

In the result , appeal of the assessee in ITA no

ITA 215/MUM/2018[2014-15]Status: DisposedITAT Mumbai15 Mar 2019AY 2014-15

Bench: Shri Ramit Kochar & Shri Ravish Soodआयकर अपीऱ सं./I.T.A. No.214 & 215/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14 & 2014-15) बिाम/ Hindustan Apparel Acit 21(3), Industries, Piramal Chambers, Unit No. 4, Lower Parel, Mumbai V. Bradys Glady Plaza, Senapati Bapat Marg, Lower Parel, Mumbai-400025 स्थायी ऱेखा सं./ Pan: Aaafh0455J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Vijay Kumar S. Biyani Revenue By: Shri. Manoj Kumar Singh (Dr) सुनवाई की तारीख /Date Of Hearing : 24.01.2019 घोषणा की तारीख /Date Of Pronouncement : 15.03.2019 आदेश / O R D E R Per Ramit Kochar: These Two Appeals, Filed By Assessee, Being Ita No. 214 & 215/Mum/2018, Are Directed Against Common Appellate Order Dated 23.10.2017 In Appeal No. Cit(A)-33/Rg.21/260/2016-17 & 846/2016- 17, Passed By Learned Commissioner Of Income Tax (Appeals)-33, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2013-14 & 2014-15 Respectively, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Two Separate Assessment Order(S) Dated 03.03.2016 & 28.12.2016 Respectively Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) Both U/S 143(3) Of The Income-Tax

For Appellant: Shri. Vijay Kumar S. BiyaniFor Respondent: Shri. Manoj Kumar Singh (DR)

Section 139(1)Section 143(3)Section 2(24)(x)Section 36

…आयकर अपीऱीय अधिकरण “H” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपीऱ सं./I.T.A. No.214 & 215/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14 & 2014-15) बिाम/ Hindustan Apparel ACIT 21(3), Industries, Piramal Chambers, Unit No. 4, Lower Parel, Mumbai v. Bradys Glady Plaza, Senapati Bapat Marg, Lower Parel, Mumbai-400025 स्थायी ऱेखा सं./ PAN: AAAFH0455J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. Vijay Kumar S. Biyani Revenue by: Shri. Manoj Kumar Singh (DR) सुनवाई की…

Hindustan Apparel Industries, Mumbai vs. Assistant Commissioner of Income Tax 21(3), Mumbai

In the result , appeal of the assessee in ITA no

ITA 214/MUM/2018[2013-14]Status: DisposedITAT Mumbai15 Mar 2019AY 2013-14

Bench: Shri Ramit Kochar & Shri Ravish Soodआयकर अपीऱ सं./I.T.A. No.214 & 215/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14 & 2014-15) बिाम/ Hindustan Apparel Acit 21(3), Industries, Piramal Chambers, Unit No. 4, Lower Parel, Mumbai V. Bradys Glady Plaza, Senapati Bapat Marg, Lower Parel, Mumbai-400025 स्थायी ऱेखा सं./ Pan: Aaafh0455J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Vijay Kumar S. Biyani Revenue By: Shri. Manoj Kumar Singh (Dr) सुनवाई की तारीख /Date Of Hearing : 24.01.2019 घोषणा की तारीख /Date Of Pronouncement : 15.03.2019 आदेश / O R D E R Per Ramit Kochar: These Two Appeals, Filed By Assessee, Being Ita No. 214 & 215/Mum/2018, Are Directed Against Common Appellate Order Dated 23.10.2017 In Appeal No. Cit(A)-33/Rg.21/260/2016-17 & 846/2016- 17, Passed By Learned Commissioner Of Income Tax (Appeals)-33, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2013-14 & 2014-15 Respectively, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Two Separate Assessment Order(S) Dated 03.03.2016 & 28.12.2016 Respectively Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) Both U/S 143(3) Of The Income-Tax

For Appellant: Shri. Vijay Kumar S. BiyaniFor Respondent: Shri. Manoj Kumar Singh (DR)

Section 139(1)Section 143(3)Section 2(24)(x)Section 36

…आयकर अपीऱीय अधिकरण “H” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपीऱ सं./I.T.A. No.214 & 215/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14 & 2014-15) बिाम/ Hindustan Apparel ACIT 21(3), Industries, Piramal Chambers, Unit No. 4, Lower Parel, Mumbai v. Bradys Glady Plaza, Senapati Bapat Marg, Lower Parel, Mumbai-400025 स्थायी ऱेखा सं./ PAN: AAAFH0455J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. Vijay Kumar S. Biyani Revenue by: Shri. Manoj Kumar Singh (DR) सुनवाई की…

Loot India P.Ltd, Mumbai vs. DCIT 7(3), Mumbai

In the result, all the appeals by the assessee and Revenue are partly allowed

ITA 3025/MUM/2015[2009-10]Status: DisposedITAT Mumbai18 Sept 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm

For Appellant: Shri R. P. Meena & Shri Sridhar E

Section 1Section 139(5)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SANDEEP GOSAIN, JM I.T.A. No.3025/Mum/2015 (Assessment Year: 2009-10) & I.T.A. No.2731/Mum/2016 (Assessment Year: 2010-11) & I.T.A. No.4682/Mum/2016 (Assessment Year: 2011-12) M/s. Loot (India) Private Limited Dy. CIT-7(3), 38, Maharshi Karve Marg, Mumbai Vs. Shakuntala School, New Marine Lines, Mumbai-400 020 PAN/GIR No. AAACU 6382 N (Assessee) (Revenue) : & I.T.A. No.5030/Mum/2016 (Assessment Year: 2011-12) Dy. CIT-7(3), M/s. Loot (India) Private Limited Vs. Mumbai Mumbai-400 020 PAN/GIR No. AAACU 6382 N (Revenue) : (As…

ACIT Cir 6(3)(2), Mumbai vs. Krystal Integrated Services P.Ltd, Mumbai

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 7107/MUM/2016[2012-13]Status: DisposedITAT Mumbai09 Feb 2018AY 2012-13

Bench: Shri R. C. Sharma, Am & Shri Amarjit Singh, Jm

For Appellant: Shri A. K. Ghosh (AR)For Respondent: Ms. S. Padmaja (DR)

Section 142(1)Section 143(1)Section 143(2)Section 14ASection 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL“F” BENCH, MUMBAI BEFORE SHRI R. C. SHARMA, AM AND SHRI AMARJIT SINGH, JM I.T.A. No. 7107/M/2016 Assessment Year:2012-13 ACIT, Cir, 6(3)(2), R.No. Vs. M/s. Krystal Integrated 522, 5th Floor, Aayakar Services Pvt. Ltd. Bhavan, M.K. Road, Mumbai- 15A/17, Krystal House, 400020. Duncan Causeway Road, Sion, Mumbai-400022. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. : AABCK5816C (Appellant) .. (Respondent) Assessee by: Shri A. K. Ghosh (AR) Department by: Ms. S. Padmaja (DR) Date of Hearing: 22.11.2017 Date of Pronouncement: 09.02.2018 O R D E R PER AMARJIT SINGH, JM: The revenue has filed…

Addl CIT 1(3), Mumbai vs. Standard Chartered Invetments & Loans (I) Ltd, Mumbai

Appeal stands allowed for statistical purposes

ITA 2908/MUM/2011[2006-07]Status: DisposedITAT Mumbai02 Jun 2017AY 2006-07

Bench: Shri Mahavir Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 2792/Mum/2011 (िनधा"रण वष" / Assessment Year: 2006-07) Standard Chartered Investments & Additional Commissioner Of Loans (India) Limited Income Tax 1(3) बनाम/ (Cin U65990Mh2003Plc142829) Aaykar Bhavan Oriental Building Vs. M.K. Road 364, Dr. D.N. Road, Fort Mumbai-400 020 Mumbai – 400 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aahcs-3462-N (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. No. 2908/Mum/2011 (िनधा"रण वष" / Assessment Year: 2006-07) Joint Commissioner Of Income Standard Chartered Investments & Loans (India) Limited Tax 1(3) Osd बनाम/ Oriental Building Aaykar Bhavan Vs. 364, Dr. D.N. Road, Fort M.K. Road Mumbai – 400 001 Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aahcs-3462-N (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Sanjiv M. Shah, Ld. ARFor Respondent: Naveen Gupta, Ld. DR

Section 143(3)

…ITA No2792 & 2908/M/2011 Standard Chartered Investments & Loans(India) Limited Assessment Year 2006-07 आयकर अपीलीय अिधकरण “ई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI "ी महावीर िसंह,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No. 2792/Mum/2011 (िनधा"रण वष" / Assessment Year: 2006-07) Standard Chartered Investments & Additional Commissioner of Loans (India) Limited Income Tax 1(3) बनाम/ (CIN U65990MH2003PLC142829) Aaykar Bhavan Oriental Building Vs. M.K. Road 364, Dr. D.N. Road, Fort Mumb…

Standard Chartered Investments & Loans (India) Ltd., Mumbai vs. Addl. C.I.T. -1(3), Mumbai

Appeal stands allowed for statistical purposes

ITA 2792/MUM/2011[2006-07]Status: DisposedITAT Mumbai02 Jun 2017AY 2006-07

Bench: Shri Mahavir Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 2792/Mum/2011 (िनधा"रण वष" / Assessment Year: 2006-07) Standard Chartered Investments & Additional Commissioner Of Loans (India) Limited Income Tax 1(3) बनाम/ (Cin U65990Mh2003Plc142829) Aaykar Bhavan Oriental Building Vs. M.K. Road 364, Dr. D.N. Road, Fort Mumbai-400 020 Mumbai – 400 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aahcs-3462-N (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. No. 2908/Mum/2011 (िनधा"रण वष" / Assessment Year: 2006-07) Joint Commissioner Of Income Standard Chartered Investments & Loans (India) Limited Tax 1(3) Osd बनाम/ Oriental Building Aaykar Bhavan Vs. 364, Dr. D.N. Road, Fort M.K. Road Mumbai – 400 001 Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aahcs-3462-N (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Sanjiv M. Shah, Ld. ARFor Respondent: Naveen Gupta, Ld. DR

Section 143(3)

…ITA No2792 & 2908/M/2011 Standard Chartered Investments & Loans(India) Limited Assessment Year 2006-07 आयकर अपीलीय अिधकरण “ई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI "ी महावीर िसंह,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No. 2792/Mum/2011 (िनधा"रण वष" / Assessment Year: 2006-07) Standard Chartered Investments & Additional Commissioner of Loans (India) Limited Income Tax 1(3) बनाम/ (CIN U65990MH2003PLC142829) Aaykar Bhavan Oriental Building Vs. M.K. Road 364, Dr. D.N. Road, Fort Mumb…

Bombay in CIT v. Ghatge Patil Transports Ltd.

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Judgments citing Bombay in CIT v. Ghatge Patil Transports Ltd.

Samay Projects Private Limited, Chennnai vs. DCIT, CPC, Bangalore

Benco Thermal Technologies Pvt Ltd, Chennai vs. Asst. Director of Income Tax, Bengaluru

Sree Ram Constructions, No.77, Ramanuja Nagar, Uppilipalayam Post, Coimbatore vs. DCIT, Coimbatore

Suresh Productions Entertainment LLP, Chennai vs. DCIT, CPC, Bangalore

DCIT Corporate Circle 2 (2), Chennai vs. Iss Sdb Security Services Private Limited, Chennai

DCIT Corporate Circle 2(2), Chennai vs. Iss Sdb Security Services Pvt. Limited, Chennai

Radford Global Limited, Mumbai vs. ADIT, CPC, Bangalore

Commercial Auto Sales Pvt. Ltd., Allahabad vs. Assistant Director of Income Tax Centralized Processing Centre, Bengaluru

DCIT-CC.3(3), Central Range-3 Mumbai, Mumbai vs. M/S. Oricon Enterprises Ltd., Mumbai

M/S. Oricon Enterprises Limited, Mumbai vs. Deputy Commissioner of Income Tax-CC-3(3), Mumbai

Onward Technologies Ltd, Mumbai vs. DCIT 7(1), Mumbai

DCIT - 1(2)(2), Mumbai vs. Maharashtra Tourism Development Corporation Ltd, Mumbai

Lily Jewellery P.Ltd, Mumbai vs. ITO 10(2)(2), Mumbai

Aramex India P.Ltd, Mumbai vs. DCIT RG 9(1)(2)

Hindustan Apparel Industries, Mumbai vs. Assistant Commissioner of Income Tax 21(3), Mumbai

Hindustan Apparel Industries, Mumbai vs. Assistant Commissioner of Income Tax 21(3), Mumbai

Loot India P.Ltd, Mumbai vs. DCIT 7(3), Mumbai

ACIT Cir 6(3)(2), Mumbai vs. Krystal Integrated Services P.Ltd, Mumbai

Addl CIT 1(3), Mumbai vs. Standard Chartered Invetments & Loans (I) Ltd, Mumbai

Standard Chartered Investments & Loans (India) Ltd., Mumbai vs. Addl. C.I.T. -1(3), Mumbai