Caterpillar India Pvt. Ltd. v. DCIT

80 Taxmann.com 325Income Tax Appellate Tribunal2017#18390 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 142(1)Section 143(3)Section 144B Section 145 Section 270A Section 37 Section 92CA

Judgments citing Caterpillar India Pvt. Ltd. v. DCIT

M/S. BANDHAN BANK LTD. (ERSTWHILE GHOSH FINANCE LTD),KOLKATA vs. DCIT,CIR-5(1), KOL, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 465/KOL/2023[2016-17]Status: DisposedITAT Kolkata26 Aug 2024AY 2016-17

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2016-17

For Appellant: Shri Biswanath Paul, FCAFor Respondent: Shri Subhro Das, Addl. CIT, Sr. DR

Section 143(3)Section 17(2)(vi)Section 192Section 250Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2016-17 M/s Bandhan Bank Limited, Deputy Commissioner of (Erstwhile Gruh Finance Income Tax – 5(1), Kolkata, Limited Merged with Bandhan Aayakar Bhawan, P-7, Bank Ltd. w.e.f 01.01.2019), Vs Chowringhee Square, DN-32, Salt Lake City, Sector-V, Kolkata - 700069 Kolkata - 700091 (PAN: AAACG7010K) (Appellant) (Respondent) Present for: Appellant by : Shri Biswanath Paul, FCA Respondent by : Shri Subhro Das, Addl. CIT, Sr. DR Date of Hearing : 11.07.2024 Date of Pr…

MICROCHIP TECHNOLOGY (INDIA) PRIVATE LIMITED ,BENGALURU vs. DCIT CIRCLE 4(1)(1), BMTC BUILDING, KORAMANGALA

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 817/BANG/2023[2018-19]Status: DisposedITAT Bangalore16 May 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2018-19

For Appellant: Shri Sumeet Khurana, CAFor Respondent: Shri Biju M.K., CIT-DR

Section 143(2)Section 143(3)Section 25oSection 270ASection 37Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2018-19 M/s. Microchip Technology (India) Pvt. Ltd., The Deputy No. 149B EPIP Industrial Commissioner of Area, Income Tax, First Phase Whitefield, Circle – 4(1)(1), Bangalore – 560 066. Bangalore. Vs. PAN: AABCM9868J APPELLANT RESPONDENT Assessee by : Shri Sumeet Khurana, CA Revenue by : Shri Biju M.K., CIT-DR Date of Hearing : 18-04-2024 Date of Pronouncement : 16-05-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order d…

INTERNATIONAL TRAVEL HOUSE LIMITED,NEW DELHI vs. ACIT CIRCLE-12(2), NEW DELHI

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

ITA 8423/DEL/2019[2016-17]Status: DisposedITAT Delhi21 Sept 2022AY 2016-17

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2016-17]

Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [Assessment Year: 2016-17] International Travel House ACIT, Limited, Circle-12(2), T-2 Community Centre, Vs C.R. Building, Sheikh Sarai, Phase-1, ITO, I.P. Estate, New Delhi-110017 New Delhi-110002 PAN-AAACI0093G Assessee Revenue Assessee by Sh. Rohit Jain, Adv. Sh. Saurya Jain, CA, and Sh. Deepsh Jain, CA Revenue by Sh. Anuj Garg, Sr. DR Date of Hearing 08.09.2022 Date of Pronouncement 21.09.2022 ORDER PER SHAMIM YAHYA, AM, This appeal by the assessee is dir…

CENTUM LEARNING LTD.,NEW DELHI vs. DCIT, CIRCLE-5(2), NEW DELHI

In the result, for the statistical purposes, this appeal is

ITA 5067/DEL/2018[2013-14]Status: DisposedITAT Delhi24 Mar 2022AY 2013-14

Section 143(3)Section 145Section 14ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER M/s Centum Learning Dy. Commissioner of Limited Income Tax, Circle-5(2), 127, Neelagagan, New Delhi. Mandi Road Sultanpur, Vs. Mehrauli, New Delhi-110 030. PAN-AADCB 3842R (Appellant) (Respondent) Appellant By Sh. Sh. Anil Bhalla, CA Respondent by Ms. Yagya Saini Kakkar, CIT- DR ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals)…

TATA MOTORS LTD,MUMBAI vs. DCIT 2(3), MUMBAI

In the result, assessee’s appeal is partly allowed

ITA 8926/MUM/2010[2006-07]Status: DisposedITAT Mumbai28 Jan 2019AY 2006-07

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Rajan Vora a/wFor Respondent: Shri C.S. Gulati

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA no.8926/Mum./2010 (Assessment Year : 2006–07) Tata Motors Ltd. Bombay House, 24, Homi Mody Street ……………. Appellant Hutatma Chowk, Mumbai 400 001 PAN – AAACT2727Q v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–2(3), Mumbai Assessee by : Shri Rajan Vora a/w Shri Nikhil Tiwari Revenue by : Shri C.S. Gulati Date of Hearing – 30.10.2018 Date of Order – 28.01.2019 O R D E R PER SAKTIJIT DEY, J.M. Aforesaid appeal has been filed by the assessee challenging the…