CIT v. Birla VXL Ltd.

215 Taxmann 117High Court2013#2527 most cited

What is CIT v. Birla VXL Ltd. authority for?

Sales tax exemptions granted to attract capital investment are not intended to provide benefits for the day-to-day functioning of a business.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2023.

Also referred to as

CIT v. Birla VXL Ltd. · Section 14A · Section 41(1) · Package Scheme of Incentives · sales tax exemption · capital investment · backward areas · tax benefits

Also reported as

32 Taxmann.com 330

Sections most often in play

Section 14ASection 41(1)

Issues it is cited on

section 41(1)(a)section 221intra group servicessection 38section 94interest under section 201(1a)far analysissection 80hsection 43(1)casus omissusbenchmarking analysissection 32(1)(iia)

Judgments citing CIT v. Birla VXL Ltd.

Addl.C.I.T. Ltu, Mumbai vs. Acc Ltd., Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 4556/MUM/2012[2007-08]Status: DisposedITAT Mumbai28 Feb 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 145A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA NO.4669/MUM/2012 (A.Y: 2007-08) M/s. ACC Limited v. Addl. CIT – LTU (Formerly known as The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) Addl. CIT – LTU v. M/s. ACC Limited 28th Floor, Centre – 1 (Formerly known as The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-40…

Addl CIT RG 1(1), Mumbai vs. Acc Ltd, Mumbai

ITA 5692/MUM/2011[2006-07]Status: DisposedITAT Mumbai28 Feb 2023AY 2006-07

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit -Range 1(1) (Formerly Known As The Associated Cement Mumbai Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) M/S. Acc Limited V. Asst. Cit-Ltu (Formerly Known As The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Acit – Ltu V. M/S. Acc Limited 28Th Floor, Centre-1 (Formerly Known As The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai - 400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 143(3)Section 145ASection 251Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. Addl. CIT -Range 1(1) (Formerly known as The Associated Cement Mumbai Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) M/s. ACC Limited v. Asst. CIT-LTU (Formerly known as The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) ACIT – LTU v. M/s. ACC Limited 28th Floor, Centre-…

Acc Ltd ( Formerly Known As the Associated Cement Companies Ltd), Mumbai vs. Addl CIT RG 1(1), Mumbai

ITA 5655/MUM/2011[2006-07]Status: DisposedITAT Mumbai28 Feb 2023AY 2006-07

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit -Range 1(1) (Formerly Known As The Associated Cement Mumbai Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) M/S. Acc Limited V. Asst. Cit-Ltu (Formerly Known As The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Acit – Ltu V. M/S. Acc Limited 28Th Floor, Centre-1 (Formerly Known As The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai - 400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 143(3)Section 145ASection 251Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. Addl. CIT -Range 1(1) (Formerly known as The Associated Cement Mumbai Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) M/s. ACC Limited v. Asst. CIT-LTU (Formerly known as The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) ACIT – LTU v. M/s. ACC Limited 28th Floor, Centre-…

Addl CIT RG 1(1), Mumbai vs. Acc Ltd, Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3786/MUM/2009[2005-06]Status: DisposedITAT Mumbai28 Feb 2023AY 2005-06

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit – Range-1(1) (Formerly Known As The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Dy. Cit - 1(1) V. M/S. Acc Limited Room No. 79, Aayakar Bhavan (Formerly Known As The Associated Cement Companies Ltd.) M.K. Road, Mumbai – 400020 Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 14ASection 14A(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. Addl. CIT – Range-1(1) (Formerly known as The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) Dy. CIT - 1(1) v. M/s. ACC Limited Room No. 79, Aayakar Bhavan (Formerly known as The Associated Cement Companies Ltd.) M.K. Road, Mumbai – 400020 Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent)…

Acc Ltd (Formerly Known As the Associated Cement Companies Ltd), Mumbai vs. Addl CIT RG 1(1), Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3490/MUM/2009[2005-06]Status: DisposedITAT Mumbai28 Feb 2023AY 2005-06

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit – Range-1(1) (Formerly Known As The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Dy. Cit - 1(1) V. M/S. Acc Limited Room No. 79, Aayakar Bhavan (Formerly Known As The Associated Cement Companies Ltd.) M.K. Road, Mumbai – 400020 Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 14ASection 14A(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. Addl. CIT – Range-1(1) (Formerly known as The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) Dy. CIT - 1(1) v. M/s. ACC Limited Room No. 79, Aayakar Bhavan (Formerly known as The Associated Cement Companies Ltd.) M.K. Road, Mumbai – 400020 Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent)…

DCIT-Ltu - 2, Mumbai vs. Ambuja Cements Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 2958/MUM/2019[2010-11]Status: DisposedITAT Mumbai07 Nov 2022AY 2010-11
Section 143(3)Section 14A

…ITA Nos. 1889 and 1241/Mum/2018, 2384, 2958, 3475 and 3843/Mum/2019 Assessment years: 2010-11, 2011-12 and 2012-13 Page 1 of 99 THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] ITA No.2384 and 3475/Mum/2019 and 1241/Mum/2018 Assessment years: 2010-11, 2011-12 and 2012-13 Ambuja Cement Limited .…………………………Appellant (formerly known as Gujarat Ambuja Cements Ltd.) Elegant Business Park, MIDC Cross Road B, Andheri (E) Mumbai 400 059 [PAN: AAACG0569P] Vs. Additional Commissioner of Income Tax Large Tax Payer Unit, Mumbai ……………...………

DCIT (Ltu) 1, Mumbai vs. Ambuja Cements Ltd, Mumbai

In the result, the appeal of the revenue is thus dismissed

ITA 3307/MUM/2015[2008-09]Status: DisposedITAT Mumbai07 Nov 2022AY 2008-09
Section 115JSection 14Section 143(3)Section 14A

…ITA Nos.2968/Mum/2015 & 1665/Mum/2019 ITA Nos. 3307/Mum/2015 & 2428/Mum/2019 Assessment years: 2008-09 and 2009-10 Page 1 of 51 THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] ITA Nos.2968/Mum/2015 and 1665/Mum/2019 Assessment years: 2008-09 and 2009-10 Ambuja Cement Limited .…………………………Appellant (formerly known as Gujarat Ambuja Cements Ltd.) Elegant Business Park, MIDC Cross Road B, Andheri (E) Mumbai 400 059 [PAN: AAACG0569P] Vs. Additional Commissioner of Income Tax Large Tax Payer Unit, Mumbai ……………...…………Respondent ITA…

Asst CIT Ltu, Mumbai vs. Ambuja Cements Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 6405/MUM/2013[2007-08]Status: DisposedITAT Mumbai07 Nov 2022AY 2007-08
Section 143(3)Section 28

…ITA Nos. 6375 and 6405/Mum/2013 CO No. 166/Mum/2015 Assessment year: 2007-08 Page 1 of 42 THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] Assessment year: 2007-08 Ambuja Cement Limited .…………………………Appellant (formerly Known as Gujarat Ambuja Cements Ltd.) Elegant Business Park, MIDC Cross Road B, Andheri (E) Mumbai 400 059 [PAN: AAACG0569P] Vs. Additional Commissioner of Income Tax Large Tax Payer Unit, Mumbai ……………...…………Respondent CO No. 166/Mum/2015 In ITA No. 6375/Mum/2013 Assessment year: 2007-08 Assistant Commissioner of…

Ambuja Cements Ltd ( Formerly Known As Gujarat Ambuja Cements Ltd), Mumbai vs. Addl CIT 3(1), Mumbai

In the result, the appeal of the revenue is thus dismissed

ITA 2428/MUM/2013[2006-07]Status: DisposedITAT Mumbai07 Nov 2022AY 2006-07
Section 115JSection 14Section 143(3)Section 14A

…ITA Nos.2968/Mum/2015 & 1665/Mum/2019 ITA Nos. 3307/Mum/2015 & 2428/Mum/2019 Assessment years: 2008-09 and 2009-10 Page 1 of 51 THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] ITA Nos.2968/Mum/2015 and 1665/Mum/2019 Assessment years: 2008-09 and 2009-10 Ambuja Cement Limited .…………………………Appellant (formerly known as Gujarat Ambuja Cements Ltd.) Elegant Business Park, MIDC Cross Road B, Andheri (E) Mumbai 400 059 [PAN: AAACG0569P] Vs. Additional Commissioner of Income Tax Large Tax Payer Unit, Mumbai ……………...…………Respondent ITA…

Addl CIT 3(1), Mumbai vs. Ambuja Cements Ltd ( Formerly Gujarat Ambuja Cements Ltd), Mumbai

In the result, the appeal of the revenue is dismissed

ITA 5927/MUM/2012[2005-06]Status: DisposedITAT Mumbai31 Oct 2022AY 2005-06
Section 143(3)

…ITA Nos. 5883 and 5927/Mum/2012 Assessment year: 2005-06 Page 1 of 31 THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] Assessment year: 2005-06 Ambuja Cement Limited .…………………………Appellant (formerly Known as Gujarat Ambuja Cements Ltd.) Elegant Business Park, MIDC Cross Road B, Andheri (E) Mumbai 400 059 [PAN: AAACG0569P] Vs. Additional Commissioner of Income Tax Large Tax Payer Unit, Mumbai ……………...…………Respondent Assessment year: 2005-06 Assistant Commissioner of Income Tax Large Tax Payer Unit, Mumbai .…………………………Appellant Vs.…

Ambuja Cements Ltd ( Formelry Known As Gujarat Ambuja Cements Ltd), Mumbai vs. Addl CIT RG 3(1), Mumbai

In the result, the appeal of the revenue is dismissed

ITA 5883/MUM/2012[2005-06]Status: DisposedITAT Mumbai31 Oct 2022AY 2005-06
Section 143(3)

…ITA Nos. 5883 and 5927/Mum/2012 Assessment year: 2005-06 Page 1 of 31 THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] Assessment year: 2005-06 Ambuja Cement Limited .…………………………Appellant (formerly Known as Gujarat Ambuja Cements Ltd.) Elegant Business Park, MIDC Cross Road B, Andheri (E) Mumbai 400 059 [PAN: AAACG0569P] Vs. Additional Commissioner of Income Tax Large Tax Payer Unit, Mumbai ……………...…………Respondent Assessment year: 2005-06 Assistant Commissioner of Income Tax Large Tax Payer Unit, Mumbai .…………………………Appellant Vs.…

ACIT, Circle-7(1), New Delhi vs. Danisco (India) Pvt. Ltd., Gurgaon

Accordingly, this ground raised by the Revenue is also dismissed

ITA 6025/DEL/2019[2013-14]Status: DisposedITAT Delhi05 May 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Harpreet Singh Ajmani, Adv. &For Respondent: Shri Dheeraj Jain, Sr.D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3518/DEL/2017, 7896 & 7897/DEL/2018, 5203/Del/2019 Assessment Years: 2011-12, 2010-11, 2012-13, 2013-14 Danisco India P. Ltd., vs. DCIT, Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) I.T.As. No.7898 & 7899/DEL/2018, 6025/Del/2019 Assessment Years: 2010-11, 2012-13, 2013-14 ACIT, vs. Danisco India P. Ltd., Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) Appellant by: Shri Harpreet Singh Ajmani, Adv. & Sh…

Danisco India Pvt. Ltd., Gurugram vs. DCIT, Circle-7(1), New Delhi

Accordingly, this ground raised by the Revenue is also dismissed

ITA 5203/DEL/2019[2013-14]Status: DisposedITAT Delhi05 May 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Harpreet Singh Ajmani, Adv. &For Respondent: Shri Dheeraj Jain, Sr.D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3518/DEL/2017, 7896 & 7897/DEL/2018, 5203/Del/2019 Assessment Years: 2011-12, 2010-11, 2012-13, 2013-14 Danisco India P. Ltd., vs. DCIT, Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) I.T.As. No.7898 & 7899/DEL/2018, 6025/Del/2019 Assessment Years: 2010-11, 2012-13, 2013-14 ACIT, vs. Danisco India P. Ltd., Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) Appellant by: Shri Harpreet Singh Ajmani, Adv. & Sh…

ACIT, Circle-7(1), New Delhi vs. Danisco India Pvt. Ltd., Gurugram

Accordingly, this ground raised by the Revenue is also dismissed

ITA 7899/DEL/2018[2012-13]Status: DisposedITAT Delhi05 May 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Harpreet Singh Ajmani, Adv. &For Respondent: Shri Dheeraj Jain, Sr.D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3518/DEL/2017, 7896 & 7897/DEL/2018, 5203/Del/2019 Assessment Years: 2011-12, 2010-11, 2012-13, 2013-14 Danisco India P. Ltd., vs. DCIT, Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) I.T.As. No.7898 & 7899/DEL/2018, 6025/Del/2019 Assessment Years: 2010-11, 2012-13, 2013-14 ACIT, vs. Danisco India P. Ltd., Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) Appellant by: Shri Harpreet Singh Ajmani, Adv. & Sh…

DCIT, Circle-7(1), New Delhi vs. Danisco India Pvt. Ltd., Gurugram

Accordingly, this ground raised by the Revenue is also dismissed

ITA 7898/DEL/2018[2010-11]Status: DisposedITAT Delhi05 May 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Harpreet Singh Ajmani, Adv. &For Respondent: Shri Dheeraj Jain, Sr.D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3518/DEL/2017, 7896 & 7897/DEL/2018, 5203/Del/2019 Assessment Years: 2011-12, 2010-11, 2012-13, 2013-14 Danisco India P. Ltd., vs. DCIT, Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) I.T.As. No.7898 & 7899/DEL/2018, 6025/Del/2019 Assessment Years: 2010-11, 2012-13, 2013-14 ACIT, vs. Danisco India P. Ltd., Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) Appellant by: Shri Harpreet Singh Ajmani, Adv. & Sh…

Danisco India Pvt. Ltd., Gurugram vs. DCIT, Circle-10(1), New Delhi

Accordingly, this ground raised by the Revenue is also dismissed

ITA 7897/DEL/2018[2012-13]Status: DisposedITAT Delhi05 May 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Harpreet Singh Ajmani, Adv. &For Respondent: Shri Dheeraj Jain, Sr.D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3518/DEL/2017, 7896 & 7897/DEL/2018, 5203/Del/2019 Assessment Years: 2011-12, 2010-11, 2012-13, 2013-14 Danisco India P. Ltd., vs. DCIT, Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) I.T.As. No.7898 & 7899/DEL/2018, 6025/Del/2019 Assessment Years: 2010-11, 2012-13, 2013-14 ACIT, vs. Danisco India P. Ltd., Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) Appellant by: Shri Harpreet Singh Ajmani, Adv. & Sh…

Danisco India Pvt. Ltd., Gurugram vs. DCIT, Circle-10(1), New Delhi

Accordingly, this ground raised by the Revenue is also dismissed

ITA 7896/DEL/2018[2010-11]Status: DisposedITAT Delhi05 May 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Harpreet Singh Ajmani, Adv. &For Respondent: Shri Dheeraj Jain, Sr.D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3518/DEL/2017, 7896 & 7897/DEL/2018, 5203/Del/2019 Assessment Years: 2011-12, 2010-11, 2012-13, 2013-14 Danisco India P. Ltd., vs. DCIT, Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) I.T.As. No.7898 & 7899/DEL/2018, 6025/Del/2019 Assessment Years: 2010-11, 2012-13, 2013-14 ACIT, vs. Danisco India P. Ltd., Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) Appellant by: Shri Harpreet Singh Ajmani, Adv. & Sh…

Danisco India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

Accordingly, this ground raised by the Revenue is also dismissed

ITA 3518/DEL/2017[2011-12]Status: DisposedITAT Delhi05 May 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Harpreet Singh Ajmani, Adv. &For Respondent: Shri Dheeraj Jain, Sr.D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3518/DEL/2017, 7896 & 7897/DEL/2018, 5203/Del/2019 Assessment Years: 2011-12, 2010-11, 2012-13, 2013-14 Danisco India P. Ltd., vs. DCIT, Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) I.T.As. No.7898 & 7899/DEL/2018, 6025/Del/2019 Assessment Years: 2010-11, 2012-13, 2013-14 ACIT, vs. Danisco India P. Ltd., Circle-7(1), New Delhi. TAN/PAN: AAACD8906D (Appellant) (Respondent) Appellant by: Shri Harpreet Singh Ajmani, Adv. & Sh…

Prism Cement Ltd, Mumbai vs. DCIT CC 6(1), Mumbai

ITA 804/MUM/2018[2012-13]Status: DisposedITAT Mumbai04 Jan 2021AY 2012-13

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 804 & 805/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2012-13 & 2011-12)

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri V. Sreekar, DR
Section 115JSection 143(1)Section 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI C. N. PRASAD, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 804 & 805/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2012-13 & 2011-12) DCIT Cen Cir – 6(1), Prism Cement Ltd. R. No. 1905, 19th floor, बिधम/ Rahejas, V. P. Road, Main Avenu, Santacruz (west), Air India Bldg, Nariman Vs. Mumbai-400 054 Point, Mumbai-400 021 स्थायीलेखासं./जीआइआरसं./ PAN No. AAACP6224A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 871 & 872/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2012-13 & 2011-12) DCIT Cen Cir – 6(1), Prism Cement Ltd.…

DCIT Cen Cir 3(3) Cen RG 3, Mumbai vs. Welspun Corp Ltd, Mumbai

In the result, appeal filed by the assesee and appeal filed by the revenue are partly allowed for statistical purpose

ITA 5722/MUM/2015[2007-08]Status: DisposedITAT Mumbai13 Dec 2019AY 2007-08

Bench: Shri G. Manjunatha & Shri Ram Lal Negim/S Welspun Corp Ltd. Vs. Dcit,Central Circle-22 Room No.465, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan Kamla Mills Compound M.K.Road Senapati Bapat Marg Mumbai-400 020 Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent) & Dcit,Central Circle-3(3) Vs. M/S Welspun Corp Ltd. Room No.401, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan M.K.Road Kamla Mills Compound Mumbai-400 020 Senapati Bapat Marg Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent)

Section 143(3)Section 14ASection 153ASection 32Section 32(1)(iia)Section 37Section 40aSection 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER M/s Welspun Corp Ltd. Vs. DCIT,Central Circle-22 Room No.465, 4th Floor Welspun House 7th Floor, B-Wing Aaykar Bhawan Kamla Mills Compound M.K.Road Senapati Bapat Marg Mumbai-400 020 Lower Parel Mumbai-400 013 PAN/GIR No.AAACW0744L (Appellant) .. (Respondent) & DCIT,Central Circle-3(3) Vs. M/s Welspun Corp Ltd. Room No.401, 4th Floor Welspun House 7th Floor, B-Wing Aaykar Bhawan M.K.Road Kamla Mills Compound Mumbai-400 020 Senapati Bapat Marg Lower Parel Mumbai-400 013 PAN/GI…