CIT v. Ansal Landmark Township (P.) Ltd.

61 Taxmann.com 45High Court2015#544 most cited

What is CIT v. Ansal Landmark Township (P.) Ltd. authority for?

Disallowance under section 40(a)(ia) cannot be made when the assessee has deducted tax at a lesser rate, as opposed to no deduction. The second proviso to section 40(a)(ia) is applicable retrospectively, mitigating disallowance where tax is deposited by the recipient.

177

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Ansal Landmark Township (P.) Ltd. · section 40(a)(ia) · second proviso to section 40(a)(ia) · short deduction of tax · retrospective application of 40(a)(ia) proviso · disallowance under 40(a)(ia) · tax deducted at source · TDS lesser rate · Delhi High Court 40(a)(ia)

Also reported as

234 Taxmann 825377 ITR 365

Sections most often in play

Section 147Section 143(3)Section 1961Section 250Section 148Section 40(a)(ia)Section 119Section 127

Issues it is cited on

section 50(1)section 50c(1)safe harboursection 50c(2)sanction under section 151circle ratesection 43csection 43cafull value of considerationsection 40(a)(i)material facts necessary for assessmentstamp duty value

Judgments citing CIT v. Ansal Landmark Township (P.) Ltd.

M/S Keyur D. Gandhi-HUF, Ahmedabad vs. The Asstt. Commissioner of Income Tax, Circle-11, Ahmedabad

In the result, Ground No.4 of the assessee’s appeal is allowed for statistical purposes

ITA 880/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad23 Oct 2019AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 880/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2011-12)

For Appellant: Smt. Urvashi Shodhan, A.R
Section 194ASection 40

…enses. The AO accordingly invoked the provisions of Section 40(a)(ia) of the Act and disallowed the expenses. 11. In the first appeal, the CIT(A) relied upon the decision of the Hon’ble Delhi High Court in the case of Ansal Lankmark Township (P.) Ltd. vs. CIT 279 CTR 384 (Delhi) which hold that 2n d proviso to Section 40(a)(ia) of the Act is retrospective in nature and applicable to the AY 2011-12 in question. In the light of the aforesaid decision, the CIT(A) held remitted the matter back to the file of the AO to allow the aforesaid ITA No. 880/Ahd/16 [Shri Keyur D Gandhi HUF vs. ACIT] A.Y. 2011-12 - 3 - expens…

DCIT CC-4(2), Central Range-4, Mumbai vs. Vakrangee Ltd, Mumbai

In the result, appeal of the Revenue is dismissed and cross objection of the assessee is partly allowed as indicated above

ITA 2215/MUM/2018[2014-15]Status: DisposedITAT Mumbai23 Oct 2019AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Bledy. Commissioner Of Income-Tax V. M/S. Vakrangee Limited Central Circle – 4(2) Vakrangee Corporate House Central Range – 4 Plot No. 93, Road No. 16 R.No. 1918, 19Th Floor Midc, Marol, Andheri (E) Air India Building, Nariman Point Mumbai – 400 093 Mumbai – 400 021 Pan: Aaacv9920D

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Harkamal Sohi Sandhu
Section 115JSection 14ASection 36(1)(iii)Section 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER Dy. Commissioner of Income-tax v. M/s. Vakrangee Limited Central Circle – 4(2) Vakrangee Corporate House Central Range – 4 Plot No. 93, Road No. 16 R.No. 1918, 19th Floor MIDC, Marol, Andheri (E) Air India Building, Nariman Point Mumbai – 400 093 Mumbai – 400 021 PAN: AAACV9920D (Appellant) (Respondent) C.O.No. 158/MUM/2019 [ARISING OUT OF ITA NO.2215/MUM/2018 (A.Y: 2014-15)] M/s. Vakrangee Limited v. Dy. Commissioner of Income-tax Vakrangee Corporate Hou…

District Land & Land Reforms Officer, Burdwan vs. ITO, Ward-4(2):TDS: Burdwan, Burdwan

ITA 618/KOL/2017[2014-15]Status: DisposedITAT Kolkata04 Oct 2019AY 2014-15

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

Section 206Section 206C

….07.2012 in sec. 201(1) of the Act to be applicable in case of TDS deductor at the time of his assessment u/s. 40(a)(ia) vide second proviso inserted by the Finance Act, 2012 with effect from 01.04.2013. And also that various recent judicial precedents (2016) 279 CTR 384 Commissioner of Income-tax vs. Ansal Landmark Township hon'ble Bombay high court’s decision in PCIT vs. Perfect Circle India Pvt. Ltd. in Tax Appeal No.707 of 2016 dated 07.01.2019 and tribunal’s co- ordinate bench’s orders hold that the aforesaid proviso carries retrospective effect being curative in nature. We observe that the very line of reas…

District Land & Land Reforms Officer, Burdwan vs. ITO, Ward-4(2):TDS: Burdwan, Burdwan

ITA 617/KOL/2017[2013-14]Status: DisposedITAT Kolkata04 Oct 2019AY 2013-14

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

Section 206Section 206C

….07.2012 in sec. 201(1) of the Act to be applicable in case of TDS deductor at the time of his assessment u/s. 40(a)(ia) vide second proviso inserted by the Finance Act, 2012 with effect from 01.04.2013. And also that various recent judicial precedents (2016) 279 CTR 384 Commissioner of Income-tax vs. Ansal Landmark Township hon'ble Bombay high court’s decision in PCIT vs. Perfect Circle India Pvt. Ltd. in Tax Appeal No.707 of 2016 dated 07.01.2019 and tribunal’s co- ordinate bench’s orders hold that the aforesaid proviso carries retrospective effect being curative in nature. We observe that the very line of reas…

District Land & Land Reforms Officer, Burdwan vs. ITO, Ward-4(2):TDS: Burdwan, Burdwan

ITA 616/KOL/2017[2013-14]Status: DisposedITAT Kolkata04 Oct 2019AY 2013-14

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

Section 206Section 206C

….07.2012 in sec. 201(1) of the Act to be applicable in case of TDS deductor at the time of his assessment u/s. 40(a)(ia) vide second proviso inserted by the Finance Act, 2012 with effect from 01.04.2013. And also that various recent judicial precedents (2016) 279 CTR 384 Commissioner of Income-tax vs. Ansal Landmark Township hon'ble Bombay high court’s decision in PCIT vs. Perfect Circle India Pvt. Ltd. in Tax Appeal No.707 of 2016 dated 07.01.2019 and tribunal’s co- ordinate bench’s orders hold that the aforesaid proviso carries retrospective effect being curative in nature. We observe that the very line of reas…

District Land & Land Reforms Officer, Burdwan vs. ITO, Ward-4(2):TDS: Burdwan, Burdwan

ITA 615/KOL/2017[2011-12]Status: DisposedITAT Kolkata04 Oct 2019AY 2011-12

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

Section 206Section 206C

….07.2012 in sec. 201(1) of the Act to be applicable in case of TDS deductor at the time of his assessment u/s. 40(a)(ia) vide second proviso inserted by the Finance Act, 2012 with effect from 01.04.2013. And also that various recent judicial precedents (2016) 279 CTR 384 Commissioner of Income-tax vs. Ansal Landmark Township hon'ble Bombay high court’s decision in PCIT vs. Perfect Circle India Pvt. Ltd. in Tax Appeal No.707 of 2016 dated 07.01.2019 and tribunal’s co- ordinate bench’s orders hold that the aforesaid proviso carries retrospective effect being curative in nature. We observe that the very line of reas…

District Land & Land Reforms Officer, Burdwan vs. ITO, Ward 4(2): TDS: Burdwan, Burdwan

ITA 614/KOL/2017[2010-11]Status: DisposedITAT Kolkata04 Oct 2019AY 2010-11

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

Section 206Section 206C

….07.2012 in sec. 201(1) of the Act to be applicable in case of TDS deductor at the time of his assessment u/s. 40(a)(ia) vide second proviso inserted by the Finance Act, 2012 with effect from 01.04.2013. And also that various recent judicial precedents (2016) 279 CTR 384 Commissioner of Income-tax vs. Ansal Landmark Township hon'ble Bombay high court’s decision in PCIT vs. Perfect Circle India Pvt. Ltd. in Tax Appeal No.707 of 2016 dated 07.01.2019 and tribunal’s co- ordinate bench’s orders hold that the aforesaid proviso carries retrospective effect being curative in nature. We observe that the very line of reas…

Shangrila Exports Pvt. Ltd., Ahmedabad vs. The Income Tax Officer-4(1)(3), Ahmedabad

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

ITA 1616/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad01 Oct 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1616/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 M/S.Shangrila Exports Pvt. Ltd Income Tax Officer- 101, Studio Appt., Nr. Gota Chowdi, Vs. 4(1)(3), Gota, Pratyakshkar Bhawan, Ahmedabad-380015. Ahmedabad. Pan: Aafcs5236A

Section 143(3)Section 194ASection 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’SMC’’ BENCH, AHMEDABAD BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 1616/AHD/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 M/s.Shangrila Exports Pvt. Ltd Income Tax Officer- 101, Studio Appt., Nr. Gota Chowdi, Vs. 4(1)(3), Gota, Pratyakshkar Bhawan, Ahmedabad-380015. Ahmedabad. PAN: AAFCS5236A (Applicant) (Respondent) : Assessee by Shri Tej Shah, A.R : Revenue by Shri Anand Kumar, Sr. D.R सुनवाई क" तार"ख/Date of Hearing : 26/08/2019 घोषणा क" तार"ख /Date of Pronouncement: 01/10/2019 आद…

A.C.I.T., Circle-4(1), Agra vs. Dr. Anil Kumar Verma, Agra

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

ITA 274/AGR/2013[2009-10]Status: DisposedITAT Agra04 Sept 2019AY 2009-10

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaa.Y. :2009-10

Section 36Section 40

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member A.Y. :2009-10 ACIT, Circle 4(1), vs. Dr. Anil Kumar Verma, Agra Mahindra Market, Goverdhan Hotel, Agra (Appellant) PAN AAMPV5976J (Respondent) C.O. No.22/Agra/2013 [ITA NO.274/Agra/2013 A.Y. : 2009-10 Dr. Anil Kumar Verma, Vs. ACIT, Circle 4(1), Mahindra Market, Agra Goverdhan Hotel, Agra PAN AAMPV5976J (Appellant) (Respondent) Appellant by Shri Waseem Arashad, Sr. DR Respondent by Shri S.C. Jain And Shri S.K. Bajpai, CA Date of Hearing 01.08.2019 Date of Pronouncemen…

The Jt. CIT, Range-4, Ahmedabad vs. M/S. Mastek Ltd., Ahmedabad

ITA 514/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2010-11

Bench: Shri Pramod Kumar & Ms Madhumita Roysl. Ita No(S) Appeal(S) By Asset. Nos Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/S Mastek Ltd., D.C.I.T., (Osd)-1,Circle-4, 804/805Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 Pan:Aaacm9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. It(Tp) 172/Ahd/2016 2010-11 M/S. Mastek Ltd. J.C.I.T., Ahmedabad Range-4, Ahmedabad 4. It(Tp) 514/Ahd/2016 2010-11 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad Ahmedabad Assessee By : Shri S. N. Soparkar & Parin Shah, A.Rs. Revenue By : Shri Krishna Murari, Cit- D.R.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RsFor Respondent: Shri Krishna Murari, CIT- D.R
Section 143Section 143(1)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND Ms MADHUMITA ROY,JUDICIAL MEMBER Sl. ITA No(s) Appeal(s) by Asset. Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/s Mastek Ltd., D.C.I.T., (OSD)-1,Circle-4, 804/805, President Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 PAN:AAACM9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/s. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. IT(TP) 172/Ahd/2016 2010-11 M/s. Mastek Ltd. J.C.I.T., Ahmedabad R…

Mastek Limited, Ahmedabad vs. The Jt.CIT, Rang4, Ahmedabad

ITA 172/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2010-11

Bench: Shri Pramod Kumar & Ms Madhumita Roysl. Ita No(S) Appeal(S) By Asset. Nos Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/S Mastek Ltd., D.C.I.T., (Osd)-1,Circle-4, 804/805Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 Pan:Aaacm9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. It(Tp) 172/Ahd/2016 2010-11 M/S. Mastek Ltd. J.C.I.T., Ahmedabad Range-4, Ahmedabad 4. It(Tp) 514/Ahd/2016 2010-11 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad Ahmedabad Assessee By : Shri S. N. Soparkar & Parin Shah, A.Rs. Revenue By : Shri Krishna Murari, Cit- D.R.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RsFor Respondent: Shri Krishna Murari, CIT- D.R
Section 143Section 143(1)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND Ms MADHUMITA ROY,JUDICIAL MEMBER Sl. ITA No(s) Appeal(s) by Asset. Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/s Mastek Ltd., D.C.I.T., (OSD)-1,Circle-4, 804/805, President Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 PAN:AAACM9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/s. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. IT(TP) 172/Ahd/2016 2010-11 M/s. Mastek Ltd. J.C.I.T., Ahmedabad R…

Asstt. Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad vs. M/S. Mastek Ltd., Ahmedabad

ITA 1852/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2009-10

Bench: Shri Pramod Kumar & Ms Madhumita Roysl. Ita No(S) Appeal(S) By Asset. Nos Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/S Mastek Ltd., D.C.I.T., (Osd)-1,Circle-4, 804/805Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 Pan:Aaacm9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. It(Tp) 172/Ahd/2016 2010-11 M/S. Mastek Ltd. J.C.I.T., Ahmedabad Range-4, Ahmedabad 4. It(Tp) 514/Ahd/2016 2010-11 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad Ahmedabad Assessee By : Shri S. N. Soparkar & Parin Shah, A.Rs. Revenue By : Shri Krishna Murari, Cit- D.R.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RsFor Respondent: Shri Krishna Murari, CIT- D.R
Section 143Section 143(1)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND Ms MADHUMITA ROY,JUDICIAL MEMBER Sl. ITA No(s) Appeal(s) by Asset. Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/s Mastek Ltd., D.C.I.T., (OSD)-1,Circle-4, 804/805, President Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 PAN:AAACM9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/s. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. IT(TP) 172/Ahd/2016 2010-11 M/s. Mastek Ltd. J.C.I.T., Ahmedabad R…

Mastek Limited, Ahmedabad vs. The Dy.CIT, (OSD) - 1, Circle-4, Ahmedabad

ITA 1188/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2009-10

Bench: Shri Pramod Kumar & Ms Madhumita Roysl. Ita No(S) Appeal(S) By Asset. Nos Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/S Mastek Ltd., D.C.I.T., (Osd)-1,Circle-4, 804/805Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 Pan:Aaacm9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. It(Tp) 172/Ahd/2016 2010-11 M/S. Mastek Ltd. J.C.I.T., Ahmedabad Range-4, Ahmedabad 4. It(Tp) 514/Ahd/2016 2010-11 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad Ahmedabad Assessee By : Shri S. N. Soparkar & Parin Shah, A.Rs. Revenue By : Shri Krishna Murari, Cit- D.R.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RsFor Respondent: Shri Krishna Murari, CIT- D.R
Section 143Section 143(1)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND Ms MADHUMITA ROY,JUDICIAL MEMBER Sl. ITA No(s) Appeal(s) by Asset. Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/s Mastek Ltd., D.C.I.T., (OSD)-1,Circle-4, 804/805, President Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 PAN:AAACM9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/s. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. IT(TP) 172/Ahd/2016 2010-11 M/s. Mastek Ltd. J.C.I.T., Ahmedabad R…

Metal Extrusion India Ltd, Jaipur vs. Additional Commissioner of Income Tax, Circle-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 163/JPR/2019[2015-16]Status: DisposedITAT Jaipur24 Jul 2019AY 2015-16

Bench: : Shri Vijay Pal Raovk;Dj Vihy La-@Ita No.163/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year : 2015-16 Cuke M/S. Metal Extrusion India Ltd. The Addl. Cit Vs. 36A, Suraj Nagar East, Civil Lines Circle – 1 Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aafcm 3410 Q Vihykfkhz@Appellant Izr;Fkhz@Respondent

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Ashok Khanna, JCIT-DR
Section 143Section 50CSection 60C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘SMC’, JAIPUR Jh fot; iky jko] U;kf;d lnL; ds le{k Before : Shri Vijay Pal Rao, Judicial Member vk;dj vihy la-@ITA No.163/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke M/s. Metal Extrusion India Ltd. The Addl. CIT Vs. 36A, Suraj Nagar East, Civil Lines Circle – 1 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 3410 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls @Assessee by :Shri Rohan Sogani, CA jktLo dh vksj ls@ Revenue by : Shri Ashok Khanna, JCIT-DR lquokbZ dh rkjh[k@ Date o…

Satyam Venture Engineering Services Private Limited, Secunderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad

In the result, the assessee’s appeal for the A

ITA 865/HYD/2018[2014-15]Status: DisposedITAT Hyderabad01 Jul 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman, Accountant Memebr Assessment Year: 2012-13 &

For Appellant: Shri C.S. SubramanyamFor Respondent: Shri Y.V.S.T. Sai
Section 115JSection 143(3)Section 194JSection 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A” HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMEBR Assessment Year: 2012-13 & ITA Nos. 864 & 865/Hyd/2018 Assessment Years: 2013-14 & 2014-15 Satyam Venture vs. ACIT, Engineering Services Pvt Central Circle – 3(2), Ltd., Secunderabad. Hyderabad. PAN – AAFCS3287D (Applicant) (Respondent) Assessee by : Shri C.S. Subramanyam Revenue by : Shri Y.V.S.T. Sai Date of hearing : 02-04-2019 Date of pronouncement : 01-07-2019 ORDER PER P. MADHAVI DEVI, J.M.: All are assessee’s appeals for the A.Ys 2012-13, 2013-…

Satyam Venture Engineering Services Private Limited, Secunderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad

In the result, the assessee’s appeal for the A

ITA 864/HYD/2018[2013-14]Status: DisposedITAT Hyderabad01 Jul 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman, Accountant Memebr Assessment Year: 2012-13 &

For Appellant: Shri C.S. SubramanyamFor Respondent: Shri Y.V.S.T. Sai
Section 115JSection 143(3)Section 194JSection 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A” HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMEBR Assessment Year: 2012-13 & ITA Nos. 864 & 865/Hyd/2018 Assessment Years: 2013-14 & 2014-15 Satyam Venture vs. ACIT, Engineering Services Pvt Central Circle – 3(2), Ltd., Secunderabad. Hyderabad. PAN – AAFCS3287D (Applicant) (Respondent) Assessee by : Shri C.S. Subramanyam Revenue by : Shri Y.V.S.T. Sai Date of hearing : 02-04-2019 Date of pronouncement : 01-07-2019 ORDER PER P. MADHAVI DEVI, J.M.: All are assessee’s appeals for the A.Ys 2012-13, 2013-…

Satyam Venture Engineering Services Private Limited, Secunderabad vs. ACIT, Central Circle-3(2), Hyd, Hyderabad

In the result, the assessee’s appeal for the A

ITA 382/HYD/2017[2012-13]Status: DisposedITAT Hyderabad01 Jul 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman, Accountant Memebr Assessment Year: 2012-13 &

For Appellant: Shri C.S. SubramanyamFor Respondent: Shri Y.V.S.T. Sai
Section 115JSection 143(3)Section 194JSection 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A” HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMEBR Assessment Year: 2012-13 & ITA Nos. 864 & 865/Hyd/2018 Assessment Years: 2013-14 & 2014-15 Satyam Venture vs. ACIT, Engineering Services Pvt Central Circle – 3(2), Ltd., Secunderabad. Hyderabad. PAN – AAFCS3287D (Applicant) (Respondent) Assessee by : Shri C.S. Subramanyam Revenue by : Shri Y.V.S.T. Sai Date of hearing : 02-04-2019 Date of pronouncement : 01-07-2019 ORDER PER P. MADHAVI DEVI, J.M.: All are assessee’s appeals for the A.Ys 2012-13, 2013-…

Shri Chamunda Credit Cooperative Society Ltd., Rajkot vs. Income Tax Officer, TDS-2, Rajkot

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

ITA 32/RJT/2018[2009-10]Status: DisposedITAT Rajkot25 Jun 2019AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.32/Rjt/2018 "नधा"रण वष"/Asstt. Year: 2009-2010 Income Tax Officer, Shri Chamunda Credit Cooperative Tds-2, Vs. Society Limited, Rajkot. Famous Shopping Centre, 150 Feet Ring Road, Near Parijat Party Plot, Chandra Park Main Road, Rajkot-360005. Pan: Aabas9343J

Section 194Section 194HSection 201Section 201(1)Section 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.32/RJT/2018 "नधा"रण वष"/Asstt. Year: 2009-2010 Income Tax Officer, Shri Chamunda Credit Cooperative TDS-2, Vs. Society Limited, Rajkot. Famous Shopping Centre, 150 Feet Ring Road, Near Parijat Party Plot, Chandra Park Main Road, Rajkot-360005. PAN: AABAS9343J (Applicant) (Respondent) : Assessee by Shri J.R. Mankodi, A.R : Revenue by Ms Namita Khurana, Sr.DR सुनवाई क" तार"ख/Da…

Amul Research & Development Association, Anand vs. The Income Tax Officer, Ward-3, Anand

ITA 3295/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad11 Jun 2019AY 2011-12
Section 12ASection 143(3)Section 2(47)Section 48Section 50C

…ITA No. 3295/Ahd/2016 Amul Research & Development Association Vs. ITO Assessment year: 2011-12 Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD [Coram: Pramod Kumar, VP and Ms. Madhumita Roy, JM] Assessment Year: 2011-12 Amul Research & Development Association ............…………......Appellant C/o. Amul Dairy Premises, Anand – 388 001 [PAN : AAATA 2673 H] Vs. The Income Tax Officer ...........................Respondent Ward-3, Anand Appearances by: Sanjay R Shah, for the Appellant Mudit Nagpal, for the Respondent Date of concluding the hearing : 14.03.2019 Date of pronouncing…

Shri Bhaveshbhai O. Lakhani, Bhavnagar vs. The Income Tax Officer, Ward-1(3), Bhavnagar

In the result, the appeal is allowed for statistical purposes in the terms indicated above

ITA 1196/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad10 Jun 2019AY 2012-13

Bench: Us. Bhaveshbhai O Lakhani Vs. Ito Assessment Year: 2012-13 Page 2 Of 9

Section 143(3)Section 48Section 50CSection 50C(1)

…ITA No. 1196/Ahd/2017 Bhaveshbhai O Lakhani Vs. ITO Assessment year: 2012-13 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD “A” BENCH, AHMEDABAD [Coram: Pramod Kumar (Vice President), and Madhumita Roy (Judicial Member)] ITA No.: 1196/Ahd/2017 Assessment year: 2012-13 Bhaveshbhai O Lakhani ……..………………..Appellant Sumati Apartment, Shastri Nagar, Bhavnagar [PAN: ABJPL 8109 P] Vs Income Tax Officer ……………..…........Respondent Ward 1(3), Bhavnagar Appearances by Tushar P Hemani for the appellant SK Dev for the respondent Date of concluding the hearing : 25.04.2019 Date of pronouncement : 10.06.2019…