CIT v. Brandix Mauritius

149 Taxmann.com 238High Court2023#1221 most cited
93

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2026.

Also referred to as

CIT v. Brandix Mauritius · reassessment proceedings section 147 · section 148 notice · surrender of income validity · statement during search section 132(4) · survey operations section 133A · cash credits section 68 · unexplained expenditure section 69C · waiver of notice objection section 292BB · closely held company assessment

Also reported as

456 ITR 34

Sections most often in play

Section 143(3)Section 148Section 68Section 133ASection 69CSection 131Section 147Section 132(4)

Issues it is cited on

section 5(8)section 282a(1)closely held companyprincipal director general of income-taxsection 65aaccumulated profitssection 282asurrender of incomesection 282section 292bbsection 144(1)section 292b

Judgments citing CIT v. Brandix Mauritius

DCIT-2(3)(1), Mumbai vs. Indusind Bank Ltd., Mumbai

In the result, the cross objection by the assessee is allowed, while the appeal by the Revenue is dismissed

ITA 3673/MUM/2023[2014-15]Status: DisposedITAT Mumbai18 Dec 2023AY 2014-15

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Kalpesh Unadkat a/wFor Respondent: Shri Solgy Jose T. Kottaram
Section 119Section 143(3)Section 147Section 148Section 156Section 250Section 35DSection 36(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3673/Mum./2023 (Assessment Year : 2014-15) Dy. Commissioner of Income Tax ……………. Appellant Circle-2(3)(1), Mumbai v/s IndusInd Bank Ltd. 8th Floor, Tower-1, One World Centre ……………. Respondent 841, S.B. Marg, Prabhadevi 400 013 PAN – AAACI1314G Cross Objection no.122/Mum./2023 (Arising out of ITA no.3673/Mum./2023) (Assessment Year : 2014-15) IndusInd Bank Ltd. 8th Floor, Tower-1, One World Centre ……………. Cross Objector 841, S.B. Marg, Prabhadevi 400 013 (Ori…

Keller Asiapacific Limited, Chennai vs. ACIT, Circle International Taxation 2(1)(2), Delhi

In the result, the appeals of the assessee are partly allowed, as

ITA 369/DEL/2023[2020-21]Status: DisposedITAT Delhi22 Nov 2023AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

Section 143(3)Section 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.2402/Del/2022 Assessment Year: 2019-20 ITA No. 369/Del/2023 Assessment Year: 2020-21 Keller Asia Pacific Limited, Vs. ACIT, Central International 6A, Centennial Square, Taxation 2(1)(2), Ambedkar Road, Delhi Kodambakkam, Chennai, Tamilnadu, 600024 PAN :AAGCK5505R (Appellant) (Respondent) Department by Shri Vijay Vasanta, CIT - DR Assessee by Shri Ashik Shah, CA Date of hearing 28.08.2023 Date of pronouncement 22.11.2023 ORDER PER CHALLA NAGEN…

Keller Asiapacific Limited, Singapore vs. ACIT, Circle 2(1)(2) Int. Taxation, Delhi

In the result, the appeals of the assessee are partly allowed, as

ITA 2402/DEL/2022[2019-20]Status: DisposedITAT Delhi22 Nov 2023AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

Section 143(3)Section 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.2402/Del/2022 Assessment Year: 2019-20 ITA No. 369/Del/2023 Assessment Year: 2020-21 Keller Asia Pacific Limited, Vs. ACIT, Central International 6A, Centennial Square, Taxation 2(1)(2), Ambedkar Road, Delhi Kodambakkam, Chennai, Tamilnadu, 600024 PAN :AAGCK5505R (Appellant) (Respondent) Department by Shri Vijay Vasanta, CIT - DR Assessee by Shri Ashik Shah, CA Date of hearing 28.08.2023 Date of pronouncement 22.11.2023 ORDER PER CHALLA NAGEN…

Bvg India Limited, Pune vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

In the result, the appeal of the assessee is allowed

ITA 516/PUN/2023[2020-21]Status: DisposedITAT Pune19 Oct 2023AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

For Appellant: Shri Vijay Mehta & Sneha M. PadhiarFor Respondent: S/Shri Ajay Kumar Kesari & Abdhesh Kumar
Section 132Section 142(1)Section 144Section 153ASection 153D

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER IT(SS)A No.11 to 16 /PUN/2023 धििधारण वर्ा / Assessment Years : 2014-15 to 2019-20 BVG India Limited, Midas Tower, 4th Floor, Rajiv Gandhi Infotech Park, Hinjewadi, Pune – 411057 PAN : AACCB0943N .......अपीलार्थी / Appellant बनाम / V/s. Dy. Commissioner of Income Tax, Central Circle – 1(2), Pune ……प्रत्यर्थी / Respondent IT(SS)A No.10/PUN/2023 धििधारण वर्ा / Assessment Year : 2019-20 Asstt. Commissioner of Income Tax…

DCIT, Circle-1, Kurnool vs. Ragova Developers & Auto Services Private Limited, Kurnool

In the result, appeal of Revenue is dismissed

ITA 198/HYD/2023[2014-15]Status: DisposedITAT Hyderabad13 Oct 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Shri K. Madhusudan, CIT-DR
Section 143(3)Section 263

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 198/Hyd/2023 (निर्धारण वर्ष / Assessment Year: 2014-15) Deputy Commissioner of M/s. Ragova Developers & Income Tax, Vs. Auto Services Private Limited, Circle-1, Yemmiganur, Kurnool Kurnool (Dist) [PAN No. AACCR6699H] अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा /Assessee by: Shri K.A. Sai Prasad, AR राजस्‍वजस्‍व द्वारा /Revenue by: Shri K. Madhusudan, CIT-DR सुनवाई ई की तार…

M/S. Atul Projects India P Ltd, Mumbai vs. DCIT- 9(1)(2) (Now Juridiction With Dc CC 2(4)), Mumbai

ITA 1940/MUM/2023[2014-15]Status: DisposedITAT Mumbai27 Sept 2023AY 2014-15

Bench: Ms. Kavitha Rajagopal () & Ms. Padmavathy S. ()

Section 132Section 143(2)Section 14ASection 153CSection 37(1)Section 43CSection 69CSection 80I

…1 I.T.A. No.1940,1876,1877, 1879 & 1880 / Mum/2023 M/s Atul Projects India Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”,MUMBAI BEFORE MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.1940,1876,1877, 1879 & 1880 / Mum/2023 (Assessment year : 2014-15 to 2017-18 & 2019-20) M/s Atul Projects India Private vs DCIT-9(1)(2) (Now Jurisdiction with Limited, 5th Floor, Trade Avenue DC CC (2)(4), Mumbai Andheri East, Suren Road Chakala, Mumbai-400 093 PAN : AAGCA5921P ASSESSEE RESPONDENT Present for the Assessee Shri Naresh Jain & Akshay Jain Present for the Depa…

M/S. Atul Projects India Pvt Ltd., Mumbai vs. DCIT- 9(1)(2), ( Now Juridiction With Dc CC-2(4), Mumbai

ITA 1880/MUM/2023[2019-20]Status: DisposedITAT Mumbai27 Sept 2023AY 2019-20

Bench: Ms. Kavitha Rajagopal () & Ms. Padmavathy S. ()

Section 132Section 143(2)Section 14ASection 153CSection 37(1)Section 43CSection 69CSection 80I

…1 I.T.A. No.1940,1876,1877, 1879 & 1880 / Mum/2023 M/s Atul Projects India Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”,MUMBAI BEFORE MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.1940,1876,1877, 1879 & 1880 / Mum/2023 (Assessment year : 2014-15 to 2017-18 & 2019-20) M/s Atul Projects India Private vs DCIT-9(1)(2) (Now Jurisdiction with Limited, 5th Floor, Trade Avenue DC CC (2)(4), Mumbai Andheri East, Suren Road Chakala, Mumbai-400 093 PAN : AAGCA5921P ASSESSEE RESPONDENT Present for the Assessee Shri Naresh Jain & Akshay Jain Present for the Depa…

M/S. Atul Projects India Pvt Ltd., Mumbai vs. DCIT- 9(1)(2), ( Now Juridiction With Dc CC-2(4), Mumbai

ITA 1879/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 Sept 2023AY 2017-18

Bench: Ms. Kavitha Rajagopal () & Ms. Padmavathy S. ()

Section 132Section 143(2)Section 14ASection 153CSection 37(1)Section 43CSection 69CSection 80I

…1 I.T.A. No.1940,1876,1877, 1879 & 1880 / Mum/2023 M/s Atul Projects India Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”,MUMBAI BEFORE MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.1940,1876,1877, 1879 & 1880 / Mum/2023 (Assessment year : 2014-15 to 2017-18 & 2019-20) M/s Atul Projects India Private vs DCIT-9(1)(2) (Now Jurisdiction with Limited, 5th Floor, Trade Avenue DC CC (2)(4), Mumbai Andheri East, Suren Road Chakala, Mumbai-400 093 PAN : AAGCA5921P ASSESSEE RESPONDENT Present for the Assessee Shri Naresh Jain & Akshay Jain Present for the Depa…

M/S. Atul Projects India Pvt Ltd., Mimbai vs. DCIT- 9(1)(2), ( Now Juridiction With Dc CC-2(4), Mumbai

ITA 1877/MUM/2023[2016-17]Status: DisposedITAT Mumbai27 Sept 2023AY 2016-17

Bench: Ms. Kavitha Rajagopal () & Ms. Padmavathy S. ()

Section 132Section 143(2)Section 14ASection 153CSection 37(1)Section 43CSection 69CSection 80I

…1 I.T.A. No.1940,1876,1877, 1879 & 1880 / Mum/2023 M/s Atul Projects India Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”,MUMBAI BEFORE MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.1940,1876,1877, 1879 & 1880 / Mum/2023 (Assessment year : 2014-15 to 2017-18 & 2019-20) M/s Atul Projects India Private vs DCIT-9(1)(2) (Now Jurisdiction with Limited, 5th Floor, Trade Avenue DC CC (2)(4), Mumbai Andheri East, Suren Road Chakala, Mumbai-400 093 PAN : AAGCA5921P ASSESSEE RESPONDENT Present for the Assessee Shri Naresh Jain & Akshay Jain Present for the Depa…

M/S. Atul Projects India Pvt Ltd., Mumbai vs. DCIT- 9(1)(2), ( Now Juridiction With Dc CC-2(4), Mumbai

ITA 1876/MUM/2023[2015-16]Status: DisposedITAT Mumbai27 Sept 2023AY 2015-16

Bench: Ms. Kavitha Rajagopal () & Ms. Padmavathy S. ()

Section 132Section 143(2)Section 14ASection 153CSection 37(1)Section 43CSection 69CSection 80I

…1 I.T.A. No.1940,1876,1877, 1879 & 1880 / Mum/2023 M/s Atul Projects India Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”,MUMBAI BEFORE MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.1940,1876,1877, 1879 & 1880 / Mum/2023 (Assessment year : 2014-15 to 2017-18 & 2019-20) M/s Atul Projects India Private vs DCIT-9(1)(2) (Now Jurisdiction with Limited, 5th Floor, Trade Avenue DC CC (2)(4), Mumbai Andheri East, Suren Road Chakala, Mumbai-400 093 PAN : AAGCA5921P ASSESSEE RESPONDENT Present for the Assessee Shri Naresh Jain & Akshay Jain Present for the Depa…

Linde India Ltd, Kolkata vs. DCIT, Kolkata

In the result appeal of the assessee is allowed

ITA 319/KOL/2023[2017-18]Status: DisposedITAT Kolkata08 Sept 2023AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2017-18 Linde India Ltd. Deputy Commissioner Of (Formerly Boc India Limited) Income Tax, Circle-11(1), “Oxygen House”, P-43, Vs. Kolkata. Taratala Road, Kolkata-700 088, West Bengal. (Pan: Aaacb2528H) (Appellant) (Respondent)

For Appellant: Shri Ketan Ved, CA and Shri Alpesh Gupta, CAFor Respondent: Shri Kallol Mistry, JCIT, Sr. DR
Section 143(3)Section 144CSection 156

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Linde India Ltd. Deputy Commissioner of (formerly BOC India Limited) Income Tax, Circle-11(1), “Oxygen House”, P-43, Vs. Kolkata. Taratala Road, Kolkata-700 088, West Bengal. (PAN: AAACB2528H) (Appellant) (Respondent) Present for: Appellant by : Shri Ketan Ved, CA and Shri Alpesh Gupta, CA Respondent by : Shri Kallol Mistry, JCIT, Sr. DR Date of Hearing : 06.09.2023 Date of Pronouncement : 08.09.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: T…

Teleperformance Global Services Pvt Ltd (M/S Serco Bpo Pvt. Ltd )., Mumbai vs. DCIT 5(3)(1), Mumbai

Accordingly 15. In result the appeal of both AY 2017-18 and AY 2018-19 is allowed

ITA 2815/MUM/2022[2018-19]Status: DisposedITAT Mumbai24 Apr 2023AY 2018-19

Bench: Amit Shukla () & Ms. Padmavathy S. ()

Section 115JSection 143(1)Section 143(3)Section 144C

…1 ITAs 2814 & 2815/Mum/2022 Teleperformance Global Service s Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH ―J‖, MUMBAI BEFORE AMIT SHUKLA (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2814 & 2815/Mum/2022 (A.Ys 2017-18 & 2018-19) Teleperformance Global Services Pri vs Asst.Commissioner of Income Tax- vate Limited, Teleperformance Circle 5(3)(1), Mumbai Room No.573, 5th Floor, Aayakar Towers, Plot CST No 1406, A/28, Mindspace Goregaon West, Mumbai Bhavan, M.K. Road, Churchgate, Suburban, Maharashtra 400 064 Mumbai-400 020 PAN : AABCV2572L APPELLANT RESPONDENT Assessee repr…

Teleperformance Global Services Pvt Ltd (M/S Serco Bpo Pvt. Ltd )., Mumbai vs. DCIT 5(3)(1), Mumbai

Accordingly 15. In result the appeal of both AY 2017-18 and AY 2018-19 is allowed

ITA 2814/MUM/2022[2017-18]Status: DisposedITAT Mumbai24 Apr 2023AY 2017-18

Bench: Amit Shukla () & Ms. Padmavathy S. ()

Section 115JSection 143(1)Section 143(3)Section 144C

…1 ITAs 2814 & 2815/Mum/2022 Teleperformance Global Service s Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH ―J‖, MUMBAI BEFORE AMIT SHUKLA (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2814 & 2815/Mum/2022 (A.Ys 2017-18 & 2018-19) Teleperformance Global Services Pri vs Asst.Commissioner of Income Tax- vate Limited, Teleperformance Circle 5(3)(1), Mumbai Room No.573, 5th Floor, Aayakar Towers, Plot CST No 1406, A/28, Mindspace Goregaon West, Mumbai Bhavan, M.K. Road, Churchgate, Suburban, Maharashtra 400 064 Mumbai-400 020 PAN : AABCV2572L APPELLANT RESPONDENT Assessee repr…