Chambal Fertilisers & Chemicals Ltd. v. JCIT

EXPORT-IMPORT BANK OF INDIA,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(2), MUMBAI, MUMBAI

Appeal is allowed

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhaildeputy Commissioner Of Income Tax – 3(1)(1), Room No.607, 6Th Floor, Aayakar Bhawan, ............... Appellant Mumbai – 400020 V/S Export Import Bank Of India, Centre One Building, Floor 21, World Trade Centre Complex, Cuffe Parade, Mumbai – 400005 ……………… Respondent Pan : Aaace2769D Export Import Bank Of India, Centre One Building, Floor 21, World Trade Centre Complex, Cuffe Parade, Mumbai – 400005 ............... Appellant Pan : Aaace2769D

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Deputy Commissioner of Income Tax – 3(1)(1), Room No.607, 6th Floor, Aayakar Bhawan, ............... Appellant Mumbai – 400020 v/s Export Import Bank of India, Centre One Building, Floor 21, World Trade Centre Complex, Cuffe Parade, Mumbai – 400005 ……………… Respondent PAN : AAACE2769D Export Import Bank of India, Centre One Building, Floor 21, World Trade Centre Complex, Cuffe Parade, Mumbai – 400005 ............... Appellant PAN : AAACE2769D v/s Assistant Commissioner…

DCIT-3(1)(1), MUMBAI, AAYAKAR BHAWAN vs. EXPORT IMPORT BANK OF INDIA, MUMBAI

Appeal is allowed

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhaildeputy Commissioner Of Income Tax – 3(1)(1), Room No.607, 6Th Floor, Aayakar Bhawan, ............... Appellant Mumbai – 400020 V/S Export Import Bank Of India, Centre One Building, Floor 21, World Trade Centre Complex, Cuffe Parade, Mumbai – 400005 ……………… Respondent Pan : Aaace2769D Export Import Bank Of India, Centre One Building, Floor 21, World Trade Centre Complex, Cuffe Parade, Mumbai – 400005 ............... Appellant Pan : Aaace2769D

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Deputy Commissioner of Income Tax – 3(1)(1), Room No.607, 6th Floor, Aayakar Bhawan, ............... Appellant Mumbai – 400020 v/s Export Import Bank of India, Centre One Building, Floor 21, World Trade Centre Complex, Cuffe Parade, Mumbai – 400005 ……………… Respondent PAN : AAACE2769D Export Import Bank of India, Centre One Building, Floor 21, World Trade Centre Complex, Cuffe Parade, Mumbai – 400005 ............... Appellant PAN : AAACE2769D v/s Assistant Commissioner…

GRASIM INDUSTRIES LTD ( CORPORATE FINANCE DIVISION),MUMBAI vs. ADDL CIT RG 6(3), MUMBAI

Bench: the CIT(A). The CIT(A) partly allowed the appeal preferred by the Assessee vide order, dated 18/05/2009. 4. Not being satisfied with the relief granted by the Id. CIT(A), the Assessee has preferred appeal before this Tribunal. The Revenue has also filed cross-appeal challenging the relief granted by the Id. CIT(A).

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Grasim Industries Limited, (Corporate Finance Division), A-2, Aditya Birla Centre, S.K. Ahire Marg, Worli, Mumbai – 400030. Maharashtra [PAN: AAACG4464B] …………. Appellant Additional Commissioner of Income Vs Tax, Range 6(3), 5th Floor, Room No.505, Aayakar Bhavan, …………. Respondent Mumbai – 400020. Assistant Commissioner of Income Tax Circle 6(3), Mumbai, Room No. 522, 5th Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 …………. Appellant Grasim Industries Limited, Vs Century B…

TECH MAHINDRA BUSINESS SERVICES LTD.,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-13(3)(2), MUMBAI

In the result, appeal by the assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.1256/मुं/ 2022 (िन.व.2017-18) Tech Mahindra Business Services Limited. Ground Floor, Spectrum Towers, Mindspace, Chincholi Bunder Link Road, Malad West, Mumbai – 400 064. Pan: Aabch-8136-L ...... अपीलाथ" /Appellant बनाम Vs. The Assistant Commissioner Of Income Tax, Circle – 13(3)(2), Room No.229, 2Nd Floor, Aaykar Bhavan, Mk Road, Mumbai – 400 020. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri J.D,Mistri, Sr. Advocate With Shri Harsh Kapadia, Advocate "ितवादी "ारा/Respondent By : Ms. Richa Gulati, Sr.Ar सुनवाई क" ितिथ/ Date Of Hearing : 28/04/2023 घोषणा क" ितिथ/ Date Of Pronouncement : 24/07/2023 आदेश आदेश/ Order आदेश आदेश Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short ‘The Cit(A)’] Dated 30/03/2022, For The Assessment Year 2017-18. 2. The Assessee In Appeal Has Raised Solitary Ground Assailing Disallowance Made U/S. 14A Of Income Tax Act, 1961 (In Short ‘The Act’) R.W. Rule 8D Of The Income Tax Rules, 1962 (In Short ‘The Rules’) Amounting To Rs.80,08,567/-. The Assessee Vide Application Dated 13/09/2022 Has Raised An Additional Ground

…आयकर अपीलीय अिधकरण मुंबई पीठ “ई ”, मुंबई पीठ "ी िवकास अव"थी, "याियक सद"य एवं "ी गगन गोयल, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं.1256/मुं/ 2022 (िन.व.2017-18) Tech Mahindra Business Services Limited. Ground Floor, Spectrum Towers, Mindspace, Chincholi Bunder Link Road, Malad West, Mumbai – 400 064. PAN: AABCH-8136-L ...... अपीलाथ" /Appellant बनाम Vs. The Assistant Commissioner of Income Tax, Circle – 13(3)(2), Room No.229, 2nd Floor, Aaykar Bhavan, MK Road, Mumbai – 400 020. ..... "ि…

THE ACIT CIR 6(3), MUMBAI vs. M/S. GRASIM INDUSTRIES LTD, MUMBAI

In the result, the appeal by the Revenue is dismissed

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3517/Mum./2006 (Assessment Year : 2005–06) Grasim Industries Ltd. (Corporate Finance Division) A–2, Aditya Birla Centre ……………. Appellant S.K. Ahire Marg, Worli Mumbai 400 030 PAN – AAACG4464B v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–6(3), Mumbai ITA no.3854/Mum./2006 (Assessment Year : 2005–06) Asstt. Commissioner of Income Tax ……………. Appellant Circle–6(3), Mumbai v/s Grasim Industries Ltd. Century Bhavan, 3rd Floor ……………. Respondent Dr. A.…

M/S. GRASIM INDUSTRIES LTD.,MUMBAI vs. DCIT CIR - 6(3), MUMBAI

In the result, the appeal by the Revenue is dismissed

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3517/Mum./2006 (Assessment Year : 2005–06) Grasim Industries Ltd. (Corporate Finance Division) A–2, Aditya Birla Centre ……………. Appellant S.K. Ahire Marg, Worli Mumbai 400 030 PAN – AAACG4464B v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–6(3), Mumbai ITA no.3854/Mum./2006 (Assessment Year : 2005–06) Asstt. Commissioner of Income Tax ……………. Appellant Circle–6(3), Mumbai v/s Grasim Industries Ltd. Century Bhavan, 3rd Floor ……………. Respondent Dr. A.…

DCIT -5(2) (1) , MUMBAI vs. KEC INTERNATIONAL LTD, MUMBAI

Accordingly, Ground No. 3.1 & 3.2 raised by the Assessee are dismissed

…IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax, 5(2)(1), Mumbai 5th Floor, Room No. 571, Aayakar Bhavan, M.K. Road, Mumbai - 400020 …………… Appellant KEC International Limited, Vs 463, RPG House, Dr. Annie Besant Road, Worli, Mumbai – 400030 ……………. Respondent [PAN: AACCK5599H] KEC International Limited, 463, RPG House, Dr. Annie Besant Road, Worli, Mumbai - 400030 [PAN: AACCK5599H] …………… Appellant Vs Deputy Commissioner of Income Tax, 5(2)(1), Mumbai Aayakar Bhavan, M.K. Road, Respondent ……………. Mumb…

COTECNA INSPECTION INDIA PVT. LTD,MUMBAI vs. ASSTT DIRECTOR OF INCOME TAX, CENTRAL PROCESSING CENTRE, BENGALURU

…IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Cotecna Inspection India Private Limited, 213.214.215, The Summit Business Bay, Opp. Cinemax, Off Andheri-Kurla Road, Prakashwadi, Andheri (East), Mumbai - 400069 [PAN: AACCC4428K] …………… Appellant Assistant Director of Income Tax, Vs Central Processing Centre-Bengaluru 1st Floor, Prestige Alpha No. 48/1 48/2, Beratennagrahara Begur, Hosur Rd, Uttarahalli Hobli, Bengaluru ……………. Respondent Appearance For the Appellant/Assessee : Ms. Hemlata Bhungare, Ms. Mukti Gosar For the Respondent/…

DCIT - CC-3(2), MUMBAI vs. AARTI DRUGS LIMITED, MUMBAI

In the result, the appeal by the Revenue is partly allowed

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.2503/Mum./2021 (Assessment Year :2012–13) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–3(2), Mumbai v/s Aarti Drugs Ltd. Mahendra Industrial Estate …………….Respondent Ground Floor, Plot no.109–D Road no.29, Sion (E), Mumbai 400 022 PAN – AAACA4410D Assesseeby : Shri S.S. Nagar a/w Shri Vipul Jain Revenue by : Shri R.S. Srivastav Date of Hearing – 15/11/2022 Date of Order – 20/01/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The presen…