Chambal Fertilisers & Chemicals Ltd. v. JCIT

107 Taxmann.com 484High Court2019#2320 most cited

What is Chambal Fertilisers & Chemicals Ltd. v. JCIT authority for?

Education cess paid by an assessee is not allowable as a deduction under Section 37 read with Section 40(a)(ii) of the Income Tax Act, as it is considered a 'tax'. This position was affirmed by the Supreme Court in a later decision.

49

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2026.

Also referred to as

Chambal Fertilisers & Chemicals Ltd. v. JCIT · Section 40(a)(ii) · Section 37 · education cess · disallowance of expenditure · tax · cess · retrospective amendment

Sections most often in play

Section 40(a)(ii)Section 14ASection 80IASection 143(3)Section 270ASection 37Section 139(1)Section 144B
Read the full judgment

Issues it is cited on

section 40(a)(ii)section 90(3)section 10(4)section 41(2)section 2(11)section 43(6)(c)section 80ia(8)retrospective amendmentsection 43(6)azadi bachao andolansection 40(a)section 155

Judgments citing Chambal Fertilisers & Chemicals Ltd. v. JCIT

Dr.Reddy'S Laboratories Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-17(1), Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1328/HYD/2018[2014-15]Status: DisposedITAT Hyderabad08 Aug 2022AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022
Section 10B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" / ITA Nos. Appellant Respondent वष" / A.Y. 1231/Hyd/2018 2011-12 Deputy M/s.Dr.Reddy’s Commissioner of Laboratories Income Tax, Limited, 1232/Hyd/2018 2013-14 Circle-17(1), Hyderabad [PAN: AAACD7999Q] Hyderabad 1285/Hyd/2018 2014-15 Deputy Commissioner of 1268/Hyd/2018 2011-12 M/s.Dr.Reddy’s Income Tax, Laboratories Circle-17(1), Limited, Hyderabad Hyderabad [PAN: AAACD7999Q] 1269/…

Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad vs. Dr.Reddy'S Laboratories Limited, Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1285/HYD/2018[2014-15]Status: DisposedITAT Hyderabad08 Aug 2022AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022
Section 10B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" / ITA Nos. Appellant Respondent वष" / A.Y. 1231/Hyd/2018 2011-12 Deputy M/s.Dr.Reddy’s Commissioner of Laboratories Income Tax, Limited, 1232/Hyd/2018 2013-14 Circle-17(1), Hyderabad [PAN: AAACD7999Q] Hyderabad 1285/Hyd/2018 2014-15 Deputy Commissioner of 1268/Hyd/2018 2011-12 M/s.Dr.Reddy’s Income Tax, Laboratories Circle-17(1), Limited, Hyderabad Hyderabad [PAN: AAACD7999Q] 1269/…

Dr.Reddy'S Laboratories Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-17(1), Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1269/HYD/2018[2013-14]Status: DisposedITAT Hyderabad08 Aug 2022AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022
Section 10B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" / ITA Nos. Appellant Respondent वष" / A.Y. 1231/Hyd/2018 2011-12 Deputy M/s.Dr.Reddy’s Commissioner of Laboratories Income Tax, Limited, 1232/Hyd/2018 2013-14 Circle-17(1), Hyderabad [PAN: AAACD7999Q] Hyderabad 1285/Hyd/2018 2014-15 Deputy Commissioner of 1268/Hyd/2018 2011-12 M/s.Dr.Reddy’s Income Tax, Laboratories Circle-17(1), Limited, Hyderabad Hyderabad [PAN: AAACD7999Q] 1269/…

Dr.Reddy'S Laboratories Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1268/HYD/2018[2011-12]Status: DisposedITAT Hyderabad08 Aug 2022AY 2011-12

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022
Section 10B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" / ITA Nos. Appellant Respondent वष" / A.Y. 1231/Hyd/2018 2011-12 Deputy M/s.Dr.Reddy’s Commissioner of Laboratories Income Tax, Limited, 1232/Hyd/2018 2013-14 Circle-17(1), Hyderabad [PAN: AAACD7999Q] Hyderabad 1285/Hyd/2018 2014-15 Deputy Commissioner of 1268/Hyd/2018 2011-12 M/s.Dr.Reddy’s Income Tax, Laboratories Circle-17(1), Limited, Hyderabad Hyderabad [PAN: AAACD7999Q] 1269/…

Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad vs. Dr.Reddy'S Laboratories Limited, Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1232/HYD/2018[2013-14]Status: DisposedITAT Hyderabad08 Aug 2022AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022
Section 10B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" / ITA Nos. Appellant Respondent वष" / A.Y. 1231/Hyd/2018 2011-12 Deputy M/s.Dr.Reddy’s Commissioner of Laboratories Income Tax, Limited, 1232/Hyd/2018 2013-14 Circle-17(1), Hyderabad [PAN: AAACD7999Q] Hyderabad 1285/Hyd/2018 2014-15 Deputy Commissioner of 1268/Hyd/2018 2011-12 M/s.Dr.Reddy’s Income Tax, Laboratories Circle-17(1), Limited, Hyderabad Hyderabad [PAN: AAACD7999Q] 1269/…

Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad vs. Dr.Reddy'S Laboratoreis Limited, Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1231/HYD/2018[2011-12]Status: DisposedITAT Hyderabad08 Aug 2022AY 2011-12

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022
Section 10B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" / ITA Nos. Appellant Respondent वष" / A.Y. 1231/Hyd/2018 2011-12 Deputy M/s.Dr.Reddy’s Commissioner of Laboratories Income Tax, Limited, 1232/Hyd/2018 2013-14 Circle-17(1), Hyderabad [PAN: AAACD7999Q] Hyderabad 1285/Hyd/2018 2014-15 Deputy Commissioner of 1268/Hyd/2018 2011-12 M/s.Dr.Reddy’s Income Tax, Laboratories Circle-17(1), Limited, Hyderabad Hyderabad [PAN: AAACD7999Q] 1269/…

Shoppers Stop Ltd., Mumbai vs. Dy CIT, CC-4(2), Mumbai

Appeals are dismissed as infructuous

ITA 1377/MUM/2021[2014-15]Status: DisposedITAT Mumbai04 May 2022AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Shoppers Stop Limited, Dy. Commissioner Of Income 5Th Floor, Umang Tower, Malad Link Tax, Central Circle-4(2), Road, Mindspace, Malad (West), Vs. Room No. 1918, Air India Mumbai-400064. Building, Nariman Point, Mumbai-400021. Pan No. Aabcs 4383 A Appellant Respondent

For Appellant: Mr. Manan Mathuria, ARFor Respondent: Mr. Jasbir Chouhan, CIT-DR
Section 153ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Shoppers Stop Limited, Dy. Commissioner of Income 5th Floor, Umang Tower, Malad Link Tax, Central Circle-4(2), Road, Mindspace, Malad (West), Vs. Room No. 1918, Air India Mumbai-400064. Building, Nariman Point, Mumbai-400021. PAN No. AABCS 4383 A Appellant Respondent Assessee by : Mr. Manan Mathuria, AR Re…

Shoppers Stop Ltd., Mumbai vs. Dy CIT, CC-4(2), Mumbai

Appeals are dismissed as infructuous

ITA 1376/MUM/2021[2013-14]Status: DisposedITAT Mumbai04 May 2022AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Shoppers Stop Limited, Dy. Commissioner Of Income 5Th Floor, Umang Tower, Malad Link Tax, Central Circle-4(2), Road, Mindspace, Malad (West), Vs. Room No. 1918, Air India Mumbai-400064. Building, Nariman Point, Mumbai-400021. Pan No. Aabcs 4383 A Appellant Respondent

For Appellant: Mr. Manan Mathuria, ARFor Respondent: Mr. Jasbir Chouhan, CIT-DR
Section 153ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Shoppers Stop Limited, Dy. Commissioner of Income 5th Floor, Umang Tower, Malad Link Tax, Central Circle-4(2), Road, Mindspace, Malad (West), Vs. Room No. 1918, Air India Mumbai-400064. Building, Nariman Point, Mumbai-400021. PAN No. AABCS 4383 A Appellant Respondent Assessee by : Mr. Manan Mathuria, AR Re…

Shoppers Stop Ltd., Mumbai vs. Dy CIT, CC-4(2), Mumbai

Appeals are dismissed as infructuous

ITA 1375/MUM/2021[2018-19]Status: DisposedITAT Mumbai04 May 2022AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Shoppers Stop Limited, Dy. Commissioner Of Income 5Th Floor, Umang Tower, Malad Link Tax, Central Circle-4(2), Road, Mindspace, Malad (West), Vs. Room No. 1918, Air India Mumbai-400064. Building, Nariman Point, Mumbai-400021. Pan No. Aabcs 4383 A Appellant Respondent

For Appellant: Mr. Manan Mathuria, ARFor Respondent: Mr. Jasbir Chouhan, CIT-DR
Section 153ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Shoppers Stop Limited, Dy. Commissioner of Income 5th Floor, Umang Tower, Malad Link Tax, Central Circle-4(2), Road, Mindspace, Malad (West), Vs. Room No. 1918, Air India Mumbai-400064. Building, Nariman Point, Mumbai-400021. PAN No. AABCS 4383 A Appellant Respondent Assessee by : Mr. Manan Mathuria, AR Re…

Shoppers Stop Ltd., Mumbai vs. Dy CIT, CC-4(2), Mumbai

Appeals are dismissed as infructuous

ITA 1374/MUM/2021[2017-18]Status: DisposedITAT Mumbai04 May 2022AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Shoppers Stop Limited, Dy. Commissioner Of Income 5Th Floor, Umang Tower, Malad Link Tax, Central Circle-4(2), Road, Mindspace, Malad (West), Vs. Room No. 1918, Air India Mumbai-400064. Building, Nariman Point, Mumbai-400021. Pan No. Aabcs 4383 A Appellant Respondent

For Appellant: Mr. Manan Mathuria, ARFor Respondent: Mr. Jasbir Chouhan, CIT-DR
Section 153ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Shoppers Stop Limited, Dy. Commissioner of Income 5th Floor, Umang Tower, Malad Link Tax, Central Circle-4(2), Road, Mindspace, Malad (West), Vs. Room No. 1918, Air India Mumbai-400064. Building, Nariman Point, Mumbai-400021. PAN No. AABCS 4383 A Appellant Respondent Assessee by : Mr. Manan Mathuria, AR Re…

Shoppers Stop Ltd., Mumbai vs. Dy CIT, CC-4(2), Mumbai

Appeals are dismissed as infructuous

ITA 1373/MUM/2021[2016-17]Status: DisposedITAT Mumbai04 May 2022AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Shoppers Stop Limited, Dy. Commissioner Of Income 5Th Floor, Umang Tower, Malad Link Tax, Central Circle-4(2), Road, Mindspace, Malad (West), Vs. Room No. 1918, Air India Mumbai-400064. Building, Nariman Point, Mumbai-400021. Pan No. Aabcs 4383 A Appellant Respondent

For Appellant: Mr. Manan Mathuria, ARFor Respondent: Mr. Jasbir Chouhan, CIT-DR
Section 153ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Shoppers Stop Limited, Dy. Commissioner of Income 5th Floor, Umang Tower, Malad Link Tax, Central Circle-4(2), Road, Mindspace, Malad (West), Vs. Room No. 1918, Air India Mumbai-400064. Building, Nariman Point, Mumbai-400021. PAN No. AABCS 4383 A Appellant Respondent Assessee by : Mr. Manan Mathuria, AR Re…

Shoppers Stop Ltd., Mumbai vs. Dy CIT, CC-4(2), Mumbai

Appeals are dismissed as infructuous

ITA 1372/MUM/2021[2015-16]Status: DisposedITAT Mumbai04 May 2022AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Shoppers Stop Limited, Dy. Commissioner Of Income 5Th Floor, Umang Tower, Malad Link Tax, Central Circle-4(2), Road, Mindspace, Malad (West), Vs. Room No. 1918, Air India Mumbai-400064. Building, Nariman Point, Mumbai-400021. Pan No. Aabcs 4383 A Appellant Respondent

For Appellant: Mr. Manan Mathuria, ARFor Respondent: Mr. Jasbir Chouhan, CIT-DR
Section 153ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Shoppers Stop Limited, Dy. Commissioner of Income 5th Floor, Umang Tower, Malad Link Tax, Central Circle-4(2), Road, Mindspace, Malad (West), Vs. Room No. 1918, Air India Mumbai-400064. Building, Nariman Point, Mumbai-400021. PAN No. AABCS 4383 A Appellant Respondent Assessee by : Mr. Manan Mathuria, AR Re…

A.T. Trade Overseas P. Ltd., Mumbai vs. Dy CIT-CC- 2(4), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 325/MUM/2021[2017-18]Status: DisposedITAT Mumbai23 Mar 2022AY 2017-18

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Blea.T. Trade Overseas Pvt. Ltd., V. Dcit – Central Circle – 2(4) A-601 Cello Trihumph 802, 8Th Floor I.B. Patel Road, Goregaon (E) Pratishtha Bhavan Mumbai – 400063 Old Cgo Annexe Maharishi Karve Road Pan: Aacca7944A Mumbai - 400020 (Appellant) (Respondent) Assessee By : Shri Dharmesh Shah Department By : Ms. Sailaja Rai

For Appellant: Shri Dharmesh ShahFor Respondent: Ms. Sailaja Rai
Section 132Section 245CSection 245D(1)Section 245HSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER A.T. Trade Overseas Pvt. Ltd., v. DCIT – Central Circle – 2(4) A-601 Cello Trihumph 802, 8th Floor I.B. Patel Road, Goregaon (E) Pratishtha Bhavan Mumbai – 400063 Old CGO Annexe Maharishi Karve Road PAN: AACCA7944A Mumbai - 400020 (Appellant) (Respondent) Assessee by : Shri Dharmesh Shah Department by : Ms. Sailaja Rai Date of Hearing : 05.01.2022 Date of Pronouncement : 23.03.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is fil…

The ACIT, Circle-5, Ahmedabad vs. Nirma Chemicals Works Pvt.Ltd., Ahmedabad

In the result appeal of the revenue is dismissed

ITA 1600/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad24 Feb 2022AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT, D.R
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Nirma Chemical Works Pvt. Ltd. Nirma House, D.C.I.T., Circle-5, Ashram Road, 1- 2006-07 Ahmedabad. Ahmedabad. PAN:AAACN5353L Nirma Chemical Works Pvt. Ltd. Nirma House, 2007-08 D.C.I.T., Circle-5, ITA Nos.1056 & Ashram Road, 2-3 & Ahmedabad. 1057/Ahd/2012 Ahmedabad. 2008-09 PAN:AAACN5353L Nirma Chemical Works Pvt. Ltd. Nirma…

Nirma Chemical Works Pvt.Ltd., Ahmedabad vs. The ACIT., Circle-5, Ahmedabad

In the result appeal of the revenue is dismissed

ITA 1190/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad24 Feb 2022AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT, D.R
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Nirma Chemical Works Pvt. Ltd. Nirma House, D.C.I.T., Circle-5, Ashram Road, 1- 2006-07 Ahmedabad. Ahmedabad. PAN:AAACN5353L Nirma Chemical Works Pvt. Ltd. Nirma House, 2007-08 D.C.I.T., Circle-5, ITA Nos.1056 & Ashram Road, 2-3 & Ahmedabad. 1057/Ahd/2012 Ahmedabad. 2008-09 PAN:AAACN5353L Nirma Chemical Works Pvt. Ltd. Nirma…

The ACIT, Circle-5, Ahmedabad vs. Nirma Chemicals Works Pvt.Ltd., Ahmedabad

In the result appeal of the revenue is dismissed

ITA 1209/AHD/2012[2007-08]Status: DisposedITAT Ahmedabad24 Feb 2022AY 2007-08

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT, D.R
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Nirma Chemical Works Pvt. Ltd. Nirma House, D.C.I.T., Circle-5, Ashram Road, 1- 2006-07 Ahmedabad. Ahmedabad. PAN:AAACN5353L Nirma Chemical Works Pvt. Ltd. Nirma House, 2007-08 D.C.I.T., Circle-5, ITA Nos.1056 & Ashram Road, 2-3 & Ahmedabad. 1057/Ahd/2012 Ahmedabad. 2008-09 PAN:AAACN5353L Nirma Chemical Works Pvt. Ltd. Nirma…

The ACIT, Circle-5, Ahmedabad vs. Nirma Chemicals Works Pvt.Ltd., Ahmedabad

In the result appeal of the revenue is dismissed

ITA 1208/AHD/2012[2006-07]Status: DisposedITAT Ahmedabad24 Feb 2022AY 2006-07

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT, D.R
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Nirma Chemical Works Pvt. Ltd. Nirma House, D.C.I.T., Circle-5, Ashram Road, 1- 2006-07 Ahmedabad. Ahmedabad. PAN:AAACN5353L Nirma Chemical Works Pvt. Ltd. Nirma House, 2007-08 D.C.I.T., Circle-5, ITA Nos.1056 & Ashram Road, 2-3 & Ahmedabad. 1057/Ahd/2012 Ahmedabad. 2008-09 PAN:AAACN5353L Nirma Chemical Works Pvt. Ltd. Nirma…

Nirma Chemicals Works Pvt.Ltd., Ahmedabad vs. The Dy.CIT., Circle-5, Ahmedabad

In the result appeal of the revenue is dismissed

ITA 1057/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad24 Feb 2022AY 2008-09

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT, D.R
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Nirma Chemical Works Pvt. Ltd. Nirma House, D.C.I.T., Circle-5, Ashram Road, 1- 2006-07 Ahmedabad. Ahmedabad. PAN:AAACN5353L Nirma Chemical Works Pvt. Ltd. Nirma House, 2007-08 D.C.I.T., Circle-5, ITA Nos.1056 & Ashram Road, 2-3 & Ahmedabad. 1057/Ahd/2012 Ahmedabad. 2008-09 PAN:AAACN5353L Nirma Chemical Works Pvt. Ltd. Nirma…

Nirma Chemicals Works Pvt.Ltd., Ahmedabad vs. The Dy.CIT., Circle-5, Ahmedabad

In the result appeal of the revenue is dismissed

ITA 1056/AHD/2012[2007-08]Status: DisposedITAT Ahmedabad24 Feb 2022AY 2007-08

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT, D.R
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Nirma Chemical Works Pvt. Ltd. Nirma House, D.C.I.T., Circle-5, Ashram Road, 1- 2006-07 Ahmedabad. Ahmedabad. PAN:AAACN5353L Nirma Chemical Works Pvt. Ltd. Nirma House, 2007-08 D.C.I.T., Circle-5, ITA Nos.1056 & Ashram Road, 2-3 & Ahmedabad. 1057/Ahd/2012 Ahmedabad. 2008-09 PAN:AAACN5353L Nirma Chemical Works Pvt. Ltd. Nirma…

Srf Limited, New Delhi vs. ACIT, Circle- 1, Ltu, New Delhi

Appeals are allowed

ITA 6693/DEL/2018[2006-07]Status: DisposedITAT Delhi07 Feb 2022AY 2006-07

Bench: The Hearing Of The Appeal.

Section 28Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH‘G’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SRF Limited, Asst.CIT, LTU,Unit No.236 & 237, Circle-1, Second Floor,Delhi-17 Vs. LTU, New Delhi. DLF Galleria, Mayur Palace, Mayur Vihar Phase-1 Extention, Delhi-110 091. PAN-AAACS 0206P (Appellant) (Respondent) Appellant By Sh. Pradeep Dinodia, CA Respondent by Sh. Anil Kumar Sharma, Sr.DR Date of Hearing 11.11.2021 Date of Pronouncement 07.02.2022 ORDER PER SUDHANSHU SRIVASTAVA, JM: This appeal is preferred by the as…