Cargo Motors (P.) Ltd. v. DCIT

145 Taxmann.com 641High Court2022#2497 most cited

What is Cargo Motors (P.) Ltd. v. DCIT authority for?

The disallowance under Section 14A read with Rule 8D, particularly Rule 8D(iii) for administrative expenses, should only consider investments that have actually yielded exempt income during the relevant assessment year. Section 14A empowers the Assessing Officer to determine expenditure related to income not forming part of total income.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2023 to 2026.

Also referred to as

Cargo Motors (P.) Ltd. v. DCIT · 145 Taxmann.com 641 · section 14A · Rule 8D · disallowance u/s 14A · exempt income · investments yielding exempt income · administrative expenses disallowance · computation of disallowance

Sections most often in play

Section 14ASection 69ASection 69CSection 68Section 133ASection 131Section 143(3)Section 8D

Issues it is cited on

section 43b(f)short term capital gainsdumb documentslive linkactual payment basisdisallowance u/s 14adisallowance of interest expendituredomestic companyshort term capital gainloose paperslong term capital gainsstrategic investment

Judgments citing Cargo Motors (P.) Ltd. v. DCIT

Ketan Ramanlal Shah, Santacruz (W) vs. Assistant Commissioner of Income Tax, Central Circle 1(4), Mumbai, Pratishtha Bhavan, Old Cgo Annexe, Maharishi Karve Road

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 4372/MUM/2024[2019-20]Status: DisposedITAT Mumbai29 May 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 14ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER & ACIT Central Circle Vs. Vinay Ramanlal Shah, 1(4), Mumbai 5th Floor, Center Point Junction of S.V. Road and Juhu Road Santacruz (W) Mumbai – 400 054 PAN/GIR No.AACPS4765J (Appellant) .. (Respondent) ITA No.4380/Mum/2024 (Assessment Year :2018-19) ITA No. No.4381/Mum/2024 (Assessment Year: 2017-18) & Vinay Ramanlal Shah, Vs. ACIT Central Circle 5th Floor, Center Point 1(4), Mumbai Junction of S.V. Road and Juhu Road Santacruz (W) Mumbai – 400 054 PAN/GIR No.AACPS4765J (Appe…

Jatin Rajnikant Shah, Santacruz(E), Mumbai vs. Assistant Commissioner of Income Tax-Central Circle 1(4), Mumbai, Pratishtha Bhavan, Old Cgo Annexe, Maharishi Karve Road

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 4340/MUM/2024[2015-16]Status: DisposedITAT Mumbai29 May 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 14ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER & ACIT Central Circle Vs. Vinay Ramanlal Shah, 1(4), Mumbai 5th Floor, Center Point Junction of S.V. Road and Juhu Road Santacruz (W) Mumbai – 400 054 PAN/GIR No.AACPS4765J (Appellant) .. (Respondent) ITA No.4380/Mum/2024 (Assessment Year :2018-19) ITA No. No.4381/Mum/2024 (Assessment Year: 2017-18) & Vinay Ramanlal Shah, Vs. ACIT Central Circle 5th Floor, Center Point 1(4), Mumbai Junction of S.V. Road and Juhu Road Santacruz (W) Mumbai – 400 054 PAN/GIR No.AACPS4765J (Appe…

Jatin Rajnikant Shah, Santacruz(E), Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 1(4), Mumbai, Pratishtha Bhavan, Old Cgo Annexe, Maharishi Karve Road

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 4338/MUM/2024[2016-17]Status: DisposedITAT Mumbai29 May 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 14ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER & ACIT Central Circle Vs. Vinay Ramanlal Shah, 1(4), Mumbai 5th Floor, Center Point Junction of S.V. Road and Juhu Road Santacruz (W) Mumbai – 400 054 PAN/GIR No.AACPS4765J (Appellant) .. (Respondent) ITA No.4380/Mum/2024 (Assessment Year :2018-19) ITA No. No.4381/Mum/2024 (Assessment Year: 2017-18) & Vinay Ramanlal Shah, Vs. ACIT Central Circle 5th Floor, Center Point 1(4), Mumbai Junction of S.V. Road and Juhu Road Santacruz (W) Mumbai – 400 054 PAN/GIR No.AACPS4765J (Appe…

Jatin Rajnikant Shah, Santacruz (E), Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 1(4), Mumbai, Pratishtha Bhavan, Old Cgo Annexe, Maharishi Karve Road

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 4336/MUM/2024[2017-18]Status: DisposedITAT Mumbai29 May 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 14ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER & ACIT Central Circle Vs. Vinay Ramanlal Shah, 1(4), Mumbai 5th Floor, Center Point Junction of S.V. Road and Juhu Road Santacruz (W) Mumbai – 400 054 PAN/GIR No.AACPS4765J (Appellant) .. (Respondent) ITA No.4380/Mum/2024 (Assessment Year :2018-19) ITA No. No.4381/Mum/2024 (Assessment Year: 2017-18) & Vinay Ramanlal Shah, Vs. ACIT Central Circle 5th Floor, Center Point 1(4), Mumbai Junction of S.V. Road and Juhu Road Santacruz (W) Mumbai – 400 054 PAN/GIR No.AACPS4765J (Appe…

Jatin Rajnikant Shah, Santacruz (E), Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 1(4), Mumbai, Pratishtha Bhavan, Old Cgo Annexe, Maharishi Karve Road

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 4335/MUM/2024[2018-19]Status: DisposedITAT Mumbai29 May 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 14ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER & ACIT Central Circle Vs. Vinay Ramanlal Shah, 1(4), Mumbai 5th Floor, Center Point Junction of S.V. Road and Juhu Road Santacruz (W) Mumbai – 400 054 PAN/GIR No.AACPS4765J (Appellant) .. (Respondent) ITA No.4380/Mum/2024 (Assessment Year :2018-19) ITA No. No.4381/Mum/2024 (Assessment Year: 2017-18) & Vinay Ramanlal Shah, Vs. ACIT Central Circle 5th Floor, Center Point 1(4), Mumbai Junction of S.V. Road and Juhu Road Santacruz (W) Mumbai – 400 054 PAN/GIR No.AACPS4765J (Appe…

Jatin Rajnikant Shah, Santacruz (E), Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 1(4), Mumbai, Pratishtha Bhavan, Old Cgo Annexe, Maharishi Karve Road

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 4334/MUM/2024[2019-20]Status: DisposedITAT Mumbai29 May 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 14ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER & ACIT Central Circle Vs. Vinay Ramanlal Shah, 1(4), Mumbai 5th Floor, Center Point Junction of S.V. Road and Juhu Road Santacruz (W) Mumbai – 400 054 PAN/GIR No.AACPS4765J (Appellant) .. (Respondent) ITA No.4380/Mum/2024 (Assessment Year :2018-19) ITA No. No.4381/Mum/2024 (Assessment Year: 2017-18) & Vinay Ramanlal Shah, Vs. ACIT Central Circle 5th Floor, Center Point 1(4), Mumbai Junction of S.V. Road and Juhu Road Santacruz (W) Mumbai – 400 054 PAN/GIR No.AACPS4765J (Appe…

Ketan Ramanlal Shah HUF, Mumbai vs. JCIT Central Circle 1(4), Mumbai

In the result, appeal of the Revenue is dismissed and appeal

ITA 4137/MUM/2024[2020-21]Status: DisposedITAT Mumbai29 May 2025AY 2020-21
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4464/Mum/2024 (Assessment Year :2019-20) & ITA No.4465/Mum/2024 (Assessment Year: 2015-16) ACIT Central Circle Vs. Vinay Ramanlal Shah, 1(4), Mumbai 5th Floor, Center Point (Appellant) Junction of S.V. Road and Juhu Road Santacruz (W) Mumbai – 400 054 PAN/GIR No.AACPS4765J (Respondent) ITA No.4382/Mum/2024 (Assessment Year: 2015-16) ITA No.4380/Mum/2024 (Assessment Year :2018-19) ITA No.4381/Mum/2024 (Assessment Year: 2017-18) & ITA No.4379/Mum/2024 (Assessment Year: 2…

Vinay Ramanlal Shah HUF, Mumbai vs. ACIT Central Circle 1(4), Mumbai

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 4136/MUM/2024[2015-16]Status: DisposedITAT Mumbai29 May 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 14ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER & ACIT Central Circle Vs. Vinay Ramanlal Shah, 1(4), Mumbai 5th Floor, Center Point Junction of S.V. Road and Juhu Road Santacruz (W) Mumbai – 400 054 PAN/GIR No.AACPS4765J (Appellant) .. (Respondent) ITA No.4380/Mum/2024 (Assessment Year :2018-19) ITA No. No.4381/Mum/2024 (Assessment Year: 2017-18) & Vinay Ramanlal Shah, Vs. ACIT Central Circle 5th Floor, Center Point 1(4), Mumbai Junction of S.V. Road and Juhu Road Santacruz (W) Mumbai – 400 054 PAN/GIR No.AACPS4765J (Appe…

Hindustan Candle Mfg. Co. Pvt Ltd, Mumbai vs. ACIT 7(1)(2), Mumbai

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 5971/MUM/2024[2014-15]Status: DisposedITAT Mumbai04 Feb 2025AY 2014-15

Bench: Shri Amarjit Singh & Shri Anikesh Banerjee

For Appellant: Shri Satish R. ModyFor Respondent: Shri Hemanshu Joshi, Sr. DR
Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. 5971/Mum/2024 (A.Y. 2014-15) Hindustan Candle DCIT, Circle – 7(1)(2), Manufacturing Company Pvt. Mumbai Ltd. Vs. Khatau Terrace, Dr SS Rao Road, Lalbaug, Mumbai- 400012. PAN: AAACH 1534 R (Appellant) (Respondent) Present for: Assessee by : Shri Satish R. Mody Revenue by : Shri Hemanshu Joshi, Sr. DR Date of Hearing : 15.01.2025 Date of Pronouncement : 04.02.2025 O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: Both these appeals filed by the assessee…

Hindustan Candle Mfg Co. Pvt Ltd, Mumbai vs. DCIT Circle 7(1)(2), Mumbai

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 5970/MUM/2024[2008-09]Status: DisposedITAT Mumbai04 Feb 2025AY 2008-09

Bench: Shri Amarjit Singh & Shri Anikesh Banerjee

For Appellant: Shri Satish R. ModyFor Respondent: Shri Hemanshu Joshi, Sr. DR
Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. 5971/Mum/2024 (A.Y. 2014-15) Hindustan Candle DCIT, Circle – 7(1)(2), Manufacturing Company Pvt. Mumbai Ltd. Vs. Khatau Terrace, Dr SS Rao Road, Lalbaug, Mumbai- 400012. PAN: AAACH 1534 R (Appellant) (Respondent) Present for: Assessee by : Shri Satish R. Mody Revenue by : Shri Hemanshu Joshi, Sr. DR Date of Hearing : 15.01.2025 Date of Pronouncement : 04.02.2025 O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: Both these appeals filed by the assessee…

Ajay Shankarlal Bankda HUF, Mumbai vs. ITO-41(4)(1), Mumbai

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 4466/MUM/2023[2014-15]Status: DisposedITAT Mumbai03 Jan 2025AY 2014-15

Bench: SHRI B.R. BASKARAN (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

Section 14ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER & ACIT Central Circle Vs. Vinay Ramanlal Shah, 1(4), Mumbai 5th Floor, Center Point Junction of S.V. Road and Juhu Road Santacruz (W) Mumbai – 400 054 PAN/GIR No.AACPS4765J (Appellant) .. (Respondent) ITA No.4380/Mum/2024 (Assessment Year :2018-19) ITA No. No.4381/Mum/2024 (Assessment Year: 2017-18) & Vinay Ramanlal Shah, Vs. ACIT Central Circle 5th Floor, Center Point 1(4), Mumbai Junction of S.V. Road and Juhu Road Santacruz (W) Mumbai – 400 054 PAN/GIR No.AACPS4765J (Appe…

M/S. Swagat Trexim Pvt. Ltd., Kolkata vs. I.T.O., Ward - 3(1), Kolkata (Formerly D.C.I.T., CC - 3(2), Kolkata)

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

ITA 1850/KOL/2024[2011-2012]Status: DisposedITAT Kolkata11 Dec 2024AY 2011-2012

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1850/Kol/2024 Assessment Year: 2011-2012 M/S. Swagat Trexim Pvt. Limited,..…………Appellant 32/7, Sahapur Colony, Kolkata-700053 [Pan:Aaecs1238F] -Vs.- Income Tax Officer,……………………………...Respondent Ward-3(1), Kolkata, [Formerly Dcit, Central Circle-3(2), Kolkata] Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri A.K. Tulsian, A.R., Appeared On Behalf Of The Assessee Shri Kallol Mistry, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: November 21, 2024 Date Of Pronouncing The Order: December 11, 2024 O R D E R

Section 1Section 115JSection 143(3)Section 147Section 148Section 14A

…ITA No. 1850/KOL/2024 (A.Y. 2011-2012) M/s. Swagat Trexim Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 1850/KOL/2024 Assessment Year: 2011-2012 M/s. Swagat Trexim Pvt. Limited,..…………Appellant 32/7, Sahapur Colony, Kolkata-700053 [PAN:AAECS1238F] -Vs.- Income Tax Officer,……………………………...Respondent Ward-3(1), Kolkata, [Formerly DCIT, Central Circle-3(2), Kolkata] Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri A.K. Tulsian, A.R., appeared on behalf of the assessee Shri Kallol Mistry, Addl. CIT, Sr…

DCIT-15(3)(1), Mumbai vs. Reliance Power Ltd, Mumbai

In the result we do not find any merit in the appeal of the learned assessing officer

ITA 3424/MUM/2023[2015-16]Status: DisposedITAT Mumbai22 Jan 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Mr. Jitendra Sanghavi C AFor Respondent: Ms Sanyogita Nagpal CIT DR
Section 115Section 115JSection 14Section 143Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 3043/Mum/2023&ITA No 3424/M/2023 [A Y: 2015-16] & ITA no 3044/Mum/2023& ITA No 3423/Mum/2023 [ AY 2018-19] The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani knowledge city, Room number 483, fourth Vs. Koparkhairane, floor, Aaykar Bhavan, Mumbai Navi Mumbai 7 400020 (Appellant) (Respondent) PAN No. AAACR2365L The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani…

DCIT-15(3)(1), Mumbai vs. Reliance Power Ltd, Navi Mumbai

In the result we do not find any merit in the appeal of the learned assessing officer

ITA 3423/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 Jan 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Mr. Jitendra Sanghavi C AFor Respondent: Ms Sanyogita Nagpal CIT DR
Section 115Section 115JSection 14Section 143Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 3043/Mum/2023&ITA No 3424/M/2023 [A Y: 2015-16] & ITA no 3044/Mum/2023& ITA No 3423/Mum/2023 [ AY 2018-19] The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani knowledge city, Room number 483, fourth Vs. Koparkhairane, floor, Aaykar Bhavan, Mumbai Navi Mumbai 7 400020 (Appellant) (Respondent) PAN No. AAACR2365L The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani…

Reliance Power Limited, Mumbai Suburban vs. Deputy Commissioner of Income Tax Circle 15(3)(1), Mumbai

In the result we do not find any merit in the appeal of the learned assessing officer

ITA 3044/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 Jan 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Mr. Jitendra Sanghavi C AFor Respondent: Ms Sanyogita Nagpal CIT DR
Section 115Section 115JSection 14Section 143Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 3043/Mum/2023&ITA No 3424/M/2023 [A Y: 2015-16] & ITA no 3044/Mum/2023& ITA No 3423/Mum/2023 [ AY 2018-19] The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani knowledge city, Room number 483, fourth Vs. Koparkhairane, floor, Aaykar Bhavan, Mumbai Navi Mumbai 7 400020 (Appellant) (Respondent) PAN No. AAACR2365L The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani…

Reliance Power Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle, 15(3)(1), Mumbai

In the result we do not find any merit in the appeal of the learned assessing officer

ITA 3043/MUM/2023[2015-16]Status: DisposedITAT Mumbai22 Jan 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Mr. Jitendra Sanghavi C AFor Respondent: Ms Sanyogita Nagpal CIT DR
Section 115Section 115JSection 14Section 143Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 3043/Mum/2023&ITA No 3424/M/2023 [A Y: 2015-16] & ITA no 3044/Mum/2023& ITA No 3423/Mum/2023 [ AY 2018-19] The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani knowledge city, Room number 483, fourth Vs. Koparkhairane, floor, Aaykar Bhavan, Mumbai Navi Mumbai 7 400020 (Appellant) (Respondent) PAN No. AAACR2365L The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani…

Coastal Marine Constrcution and Engineering Limited, Mumbai vs. CIT (A)22, NFAC

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2291/MUM/2023[2016]Status: DisposedITAT Mumbai11 Dec 2023

Bench: Shri Aby T Varkey & Shri Amarjit Singhcoastal Marine Vs. The Acit Construction & Circle 14(1)(2) Engineering Limited Mumbai 402 Madhava Bkc Bandra (East) Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacc1585F Appellant .. Respondent Appellant By : None Respondent By : H.M. Bhatt Date Of Hearing 14.11.2023 Date Of Pronouncement 11.12.2023

For Appellant: NoneFor Respondent: H.M. Bhatt
Section 143(2)Section 14ASection 8D(2)(iii)

…P a g e | 1 Coastal Marine Construction and Engineearing Ltd. Vs. CIT(A) 22 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Coastal Marine Vs. The ACIT Construction And Circle 14(1)(2) Engineering Limited Mumbai 402 Madhava BKC Bandra (East) Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:AAACC1585F Appellant .. Respondent Appellant by : None Respondent by : H.M. Bhatt Date of Hearing 14.11.2023 Date of Pronouncement 11.12.2023 आदेश / O R D E R Per Amarjit Singh (AM): This appeal filed by the assessee is directed…

Pr. Commissioner of Income Tax-7, Delhi vs. Times Internet Limited

ITA - 579 / 2023HC Delhi13 Oct 2023
Section 14ASection 37(1)

…ITA 579/2023 Page 1 of 8 $~33 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 13.10.2023 + ITA 579/2023 PR. COMMISSIONER OF INCOME TAX-7, DELHI ..... Appellant Through: Mr Puneet Rai, Sr. Standing Counsel with Mr Nikhil Jain, Adv. versus TIMES INTERNET LIMITED ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): CM No.53514/2023 [Appl…

Pr. Commissioner of Income Tax-7 vs. Optimal Media Solutions Ltd. (Merged With Times Business Solution Ltd. Which Amalgamated Into Times

ITA/538/2023HC Delhi19 Sept 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 143(3)Section 14ASection 194HSection 40

…ITA 538/2023 Pg. 1 of 6 $~38 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 19.09.2023 + ITA 538/2023 PR. COMMISSIONER OF INCOME TAX-7 ..... Appellant Through: Mr Puneet Rai, Sr Standing Counsel with Mr Ashvini Kumar and Mr Rishabh Nangia, Advs. versus OPTIMAL MEDIA SOLUTIONS LTD. (MERGED WITH TIMES BUSINESS SOLUTION LTD. WHICH AMALGAMATED INTO TIMES INTERNET LTD.) ..... Respondent Through: Nemo. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearin…

M/S. Manipal Education and Medical Group India Pvt. Ltd., Bangalore vs. Deputy Commissioner of Income-Tax, Circle-4(1)(2), Bangalore

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 105/BANG/2023[2015-16]Status: DisposedITAT Bangalore29 Aug 2023AY 2015-16

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2015-16

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Dr. Satyasai Rath, CIT(DR), Bengaluru
Section 10(34)Section 144ASection 14ASection 36(1)Section 36(1)(iii)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2015-16 M/s. Manipal Education and Vs. The Deputy Commissioner Medical Group India Pvt. Ltd., of Income Tax, 24/1, 15th Floor, JW Marriot, Circle 4(1)(2), Bangalore – 560 001. Bangalore. PAN : AADCM 8103A APPELLANT RESPONDENT Appellant by : Shri S.K. Tulsiyan, Advocate Ms. Bhoomija Verma, Advocate Respondent by : Dr. Satyasai Rath, CIT(DR), Bengaluru. Date of hearing : 16.08.2023 Date of Pronouncement : 29.08.2023 O R D E R Per Laxmi Prasad Sah…