Case No. 1: Principal Commissioner of Income Tax v. Era Infrastructure India Ltd.

141 Taxmann.com 288High Court2022#22532 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 115JB Section 143(2)Section 143(3)Section 14A Section 154 Section 234A Section 234B Section 234C

Issues it is cited on

disallowance u/s 14a section 14a previous year company section 14 india total income business interest

Judgments citing Case No. 1: Principal Commissioner of Income Tax v. Era Infrastructure India Ltd.

DCIT 3(3)(1), Mumbai vs. Sp Port Maintenance Private Limited, Mumbai

ITA 3896/MUM/2023[2018-19]Status: DisposedITAT Mumbai25 Jun 2024AY 2018-19

Bench: Ms. Padmavathy S. & Shri. Raj Kumar Chauhan

Section 115JSection 142(1)Section 143(2)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE MS. PADMAVATHY S., ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 3895/MUM/2023 (A.Y: 2017-18) AND ITA NO. 3896/MUM/2023 (A.Y: 2018-19) DCIT 3(3)1 Vs. SP Port Maintenance Private Limited Room No. 522, Aaykar Bhavan, M. K. Road, Churchgate, Mumbai – 400 020. 41/44, Shapoorji Pallonji Centre Mumbai, Colaba S.O, Mumbai - 400 005. PAN: AAXCS6219B (Appellant) (Respondent) Assessee Represented by Shri. Dharan V. Gandhi Department Represented by Shri. G. Santosh Kumar Date of conclusion of Hearing 13.06.2024 Date of Pronouncemen…

DCIT 3(3)(1), Mumbai vs. Sp Port Maintenance Private Limited, Mumbai

In the result, appeal filed by the revenue are dismissed in the above terms

ITA 3895/MUM/2023[2017-18]Status: DisposedITAT Mumbai25 Jun 2024AY 2017-18

Bench: Ms. Padmavathy S. & Shri. Raj Kumar Chauhan & Dcit 3(3)1 Vs. Sp Port Maintenance Private Room No. 522, Aaykar Bhavan, M. Limited K. Road, Churchgate, Mumbai – 41/44, Shapoorji Pallonji 400 020. Centre Mumbai, Colaba S.O, Pan: Aaxcs6219B Mumbai – 400 005. (Appellant) (Respondent)

Section 115JSection 142(1)Section 143(2)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE MS. PADMAVATHY S., ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER AND DCIT 3(3)1 Vs. SP Port Maintenance Private Room No. 522, Aaykar Bhavan, M. Limited K. Road, Churchgate, Mumbai – 41/44, Shapoorji Pallonji 400 020. Centre Mumbai, Colaba S.O, PAN: AAXCS6219B Mumbai – 400 005. (Appellant) (Respondent) Assessee Represented by : Shri. Dharan V. Gandhi Department Represented by : Shri. G. Santosh Kumar Date of conclusion of Hearing : 13.06.2024 Date of Pronouncement : 25.06.2024 O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. The appe…

Cnh Industrial (India) Private Limited, Mumbai vs. The Assistant Commissioner of Income Tax, Centre Circle 6(3), Mumbai

In the result appeal of the assessee is partly allowed

ITA 1890/MUM/2022[2018-19]Status: DisposedITAT Mumbai15 May 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Cnh Industrial (Ind) Pvt. Ltd Level04, Rectangle-1, D4 Acit, Central Circle 6(3) District Center, Commercial Mumbai Vs. Complex Saket, South Delhi, Delhi 110017 (Appellant) (Respondent) Pan No. Aaci3922Q

For Appellant: Shri. Ajit Jain, ARFor Respondent: Ms. Samruddhi Hande, DR

Section 234BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM CNH Industrial (Ind) Pvt. Ltd Level04, Rectangle-1, D4 ACIT, Central Circle 6(3) District Center, Commercial Mumbai Vs. Complex Saket, South Delhi, Delhi 110017 (Appellant) (Respondent) PAN No. AACI3922Q Assessee by : Shri. Ajit Jain, AR Revenue by : Ms. Samruddhi Hande, DR Date of hearing: 17.02.2023 Date of pronouncement : 15.05.2023 O R D E R PER PRASHANT MAHARISHI, AM: 1. This appeal is filed by the CNH Industrial Pvt. Ltd. (The assessee/appellant) for assessment year 2018- 19 against th…