CIT v. Birla Global Asset Finance Co. Ltd.

Vodafone India Services Pvt. Ltd, Mumbai vs. DCIT Circle-4(1)(2), Ahmedabad

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.2241/Ahd/2018 (निर्धारण वर्ा / Assessment Year: 2009-10) Vodafone India Services बिधम/ Dcit, Central Circle- Pvt. Ltd. 4(1)(2) Vs. Indiabulls Finance Centre, B Wing, 2Nd Floor, Room 1201, 12Th Floor, Tower-1, No.209, Pratyaksh Kar Senapati Bapat Road, Bhavan, Near Elphinstone (West), Polytechnic, Ambawadi, Mumbai-400013. Ahmedabad-380015. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacz1849D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Ms. Fereshte Sethna (Adv) Revenue By: Letter Dated 11.10.2023 सुनवाई की तारीख / Date Of Hearing: 10/10/2023 घोषणा की तारीख /Date Of Pronouncement: 18/12/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Appeal Has Been Preferred By The Assessee Company Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-13, Ahmedabad Dated 31.08.2018, Arising Out Of The Final Assessment Order Passed U/S 143(3)/144C(13) Dated 05.12.2014 For The Assessment Year 2009-10. 2. In The Several Grounds Raised In The Appeal, The Sole Grievance Of The Appellant Is Against The Action Of The Ao/Ld. Cit(A) In Not Allowing The Depreciation Claimed On Goodwill.

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.2241/Ahd/2018 (निर्धारण वर्ा / Assessment Year: 2009-10) Vodafone India Services बिधम/ DCIT, Central Circle- Pvt. Ltd. 4(1)(2) Vs. Indiabulls Finance Centre, B Wing, 2nd Floor, Room 1201, 12th Floor, Tower-1, No.209, Pratyaksh Kar Senapati Bapat Road, Bhavan, Near Elphinstone (West), Polytechnic, Ambawadi, Mumbai-400013. Ahmedabad-380015. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAACZ1849D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Ms. Fereshte Sethna (Adv)…

Infiniti Retail Ltd, Mumbai vs. Chief CIT (OSD) (I/C. Pr. CIT - 2 ), Mumbai

In the result, appeal of the assessee is allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Infiniti Retail Limited Vs. Deputy Commissioner of Unit No.701 & 702, 7th Floor Income Tax-2(2)(1) Room No.545, 5th Floor Kaledonia, Sahar Road Andheri (E) Aayakar Bhavan Mumbai-400 069 M.K.Road, Mumbai -400020 PAN/GIR No.AACCV1726H (Appellant) .. (Respondent) Assessee by Shri Nitesh Joshi Revenue by Shri K.C.Selvamani Date of Hearing 17/10/2022 Date of Pronouncement 31/10/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.3685/Mum/2019 for A.Y.2013…

Huntsman International (India) P.Ltd, Mumbai vs. Asst CIT 10(1)(1), Mumbai

In the result, assessee’s appeal is partly allowed

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwalassessment Year : 2012-13 Huntsman International (India) Acit 10(1)(1), Private Ltd., Mumbai Vs. Light Hall B-Wing, Saki Vihar Road, Andheri (E), Mumbai 400 072

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI Before Shri Saktijit Dey, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year : 2012-13 Huntsman International (India) ACIT 10(1)(1), Private Ltd., Mumbai Vs. Light Hall B-Wing, Saki Vihar Road, Andheri (E), Mumbai 400 072 PAN AAACH9149J (Appellant) (Respondent) Appellant By : Shri F V Irani Respondent By : Shri Rignesh Das Date of Hearing :04.09.2018 Date of Pronouncement : 12.09.2018 O R D E R Per Saktijit Dey, Judicial Member This appeal by the assessee is directed against the assessment order dated 17.01.2017…

Huntsman International (India) P.Ltd, Mumbai vs. DCIT 10(1)(1), Mumbai

The appeal of the assessee is partly allowed, that of Revenue is dismissed

Bench: Shri G.S.Pannu & Shri Amarjit Singhm/S.Huntsman International (India) Private Limited, B-Wing, Lighthall, Hiranandani Business Park, Saki Vihar Road, Mumbai 400 072 Pan: Aaach9149J ...... Appellant Vs. The Dcit, 10(1)(1), Mumbai. .... Respondent The Dcit, 10(1)(1), Mumbai. ..... Appellant

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER M/s.Huntsman International (India) Private Limited, B-Wing, Lighthall, Hiranandani Business Park, Saki Vihar Road, Mumbai 400 072 PAN: AAACH9149J ...... Appellant Vs. The DCIT, 10(1)(1), Mumbai. .... Respondent The DCIT, 10(1)(1), Mumbai. ..... Appellant Vs. M/s.Huntsman International (India) Private Limited, B-Wing, Lighthall, Hiranandani Business Park, Saki Vihar Road, Mumbai 400 072 PAN: AAACH9149J ...... Appellant Assessee by : Shri S.N.Soparkar Revenue by : Sh…