CIT v. Chettinad Logistics Pvt.Ltd.

95 Taxmann.com 221High Court2017#9395 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2022.

Issues it is cited on

section 243true and full disclosurecarry forward of lossessection 245dfull and true disclosuresection 245disallowance of interest expenditurenon-speaking orderunabsorbed depreciationsection 36(1)(iii)section 119section 92ca

Judgments citing CIT v. Chettinad Logistics Pvt.Ltd.

DCIT CENTRAL CIRCLE-3(1), MUMBAI vs. WIND WORLD INDIA LTD., MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1910/MUM/2019[2014-15]Status: DisposedITAT Mumbai24 Jun 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 1352 to 1355 & 1910/Mum/2019 (Assessment Years 2010-11 to 2013-14 & 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower, Central Circle-3(1) Room No. 1924, Veera Desai Road, Air India Building, Veera Industrial Estate, Vs. 19th Floor, Nariman, Andheri (W) Mumbai-400 021 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAACE 0319 D ITA Nos. 1465, 1466 to 1470/Mum/2019 (Assessment Years 2007-08, 2010-11 to 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower,…

WIND WORLD INDIA LIMITEAD,MUMBAI vs. DCIT CENTRAL CIRCLE-3(1), MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1470/MUM/2019[2014-15]Status: DisposedITAT Mumbai24 Jun 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 1352 to 1355 & 1910/Mum/2019 (Assessment Years 2010-11 to 2013-14 & 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower, Central Circle-3(1) Room No. 1924, Veera Desai Road, Air India Building, Veera Industrial Estate, Vs. 19th Floor, Nariman, Andheri (W) Mumbai-400 021 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAACE 0319 D ITA Nos. 1465, 1466 to 1470/Mum/2019 (Assessment Years 2007-08, 2010-11 to 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower,…

WIND WORLD INDIA LIMITEAD,MUMBAI vs. DCIT CENTRAL CIRCLE-3(1), MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1469/MUM/2019[2013-14]Status: DisposedITAT Mumbai24 Jun 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 1352 to 1355 & 1910/Mum/2019 (Assessment Years 2010-11 to 2013-14 & 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower, Central Circle-3(1) Room No. 1924, Veera Desai Road, Air India Building, Veera Industrial Estate, Vs. 19th Floor, Nariman, Andheri (W) Mumbai-400 021 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAACE 0319 D ITA Nos. 1465, 1466 to 1470/Mum/2019 (Assessment Years 2007-08, 2010-11 to 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower,…

WIND WORLD INDIA LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE 3 (1), MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1468/MUM/2019[2012-13]Status: DisposedITAT Mumbai24 Jun 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 1352 to 1355 & 1910/Mum/2019 (Assessment Years 2010-11 to 2013-14 & 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower, Central Circle-3(1) Room No. 1924, Veera Desai Road, Air India Building, Veera Industrial Estate, Vs. 19th Floor, Nariman, Andheri (W) Mumbai-400 021 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAACE 0319 D ITA Nos. 1465, 1466 to 1470/Mum/2019 (Assessment Years 2007-08, 2010-11 to 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower,…

WIND WORLD INDIA LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE 3 (1), MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1467/MUM/2019[2011-12]Status: DisposedITAT Mumbai24 Jun 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 1352 to 1355 & 1910/Mum/2019 (Assessment Years 2010-11 to 2013-14 & 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower, Central Circle-3(1) Room No. 1924, Veera Desai Road, Air India Building, Veera Industrial Estate, Vs. 19th Floor, Nariman, Andheri (W) Mumbai-400 021 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAACE 0319 D ITA Nos. 1465, 1466 to 1470/Mum/2019 (Assessment Years 2007-08, 2010-11 to 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower,…

WIND WORLD INDIA LTD.,MUMBAI vs. DCIT CENTRAL CIRCLE-3(1), MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1466/MUM/2019[2010-11]Status: DisposedITAT Mumbai24 Jun 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 1352 to 1355 & 1910/Mum/2019 (Assessment Years 2010-11 to 2013-14 & 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower, Central Circle-3(1) Room No. 1924, Veera Desai Road, Air India Building, Veera Industrial Estate, Vs. 19th Floor, Nariman, Andheri (W) Mumbai-400 021 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAACE 0319 D ITA Nos. 1465, 1466 to 1470/Mum/2019 (Assessment Years 2007-08, 2010-11 to 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower,…

WIND WORLD INDIA LTD.,MUMBAI vs. DCIT CENTRAL CIRCLE-3(1), MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1465/MUM/2019[2007-08]Status: DisposedITAT Mumbai24 Jun 2022AY 2007-08

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 1352 to 1355 & 1910/Mum/2019 (Assessment Years 2010-11 to 2013-14 & 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower, Central Circle-3(1) Room No. 1924, Veera Desai Road, Air India Building, Veera Industrial Estate, Vs. 19th Floor, Nariman, Andheri (W) Mumbai-400 021 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAACE 0319 D ITA Nos. 1465, 1466 to 1470/Mum/2019 (Assessment Years 2007-08, 2010-11 to 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower,…

DCIT - CC 3 (1), MUMBAI vs. WIND WORLD INDIA LTD., MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1355/MUM/2019[2013-14]Status: DisposedITAT Mumbai24 Jun 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 1352 to 1355 & 1910/Mum/2019 (Assessment Years 2010-11 to 2013-14 & 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower, Central Circle-3(1) Room No. 1924, Veera Desai Road, Air India Building, Veera Industrial Estate, Vs. 19th Floor, Nariman, Andheri (W) Mumbai-400 021 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAACE 0319 D ITA Nos. 1465, 1466 to 1470/Mum/2019 (Assessment Years 2007-08, 2010-11 to 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower,…

DCIT CENTRAL CIRCLE-3(1), MUMBAI vs. WIND WORLD INDIA LTD., MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1354/MUM/2019[2012-13]Status: DisposedITAT Mumbai24 Jun 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 1352 to 1355 & 1910/Mum/2019 (Assessment Years 2010-11 to 2013-14 & 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower, Central Circle-3(1) Room No. 1924, Veera Desai Road, Air India Building, Veera Industrial Estate, Vs. 19th Floor, Nariman, Andheri (W) Mumbai-400 021 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAACE 0319 D ITA Nos. 1465, 1466 to 1470/Mum/2019 (Assessment Years 2007-08, 2010-11 to 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower,…

DCIT - CC 3(1), MUMBAI vs. WIND WORLD INDIA LTD., MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1353/MUM/2019[2011-12]Status: DisposedITAT Mumbai24 Jun 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 1352 to 1355 & 1910/Mum/2019 (Assessment Years 2010-11 to 2013-14 & 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower, Central Circle-3(1) Room No. 1924, Veera Desai Road, Air India Building, Veera Industrial Estate, Vs. 19th Floor, Nariman, Andheri (W) Mumbai-400 021 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAACE 0319 D ITA Nos. 1465, 1466 to 1470/Mum/2019 (Assessment Years 2007-08, 2010-11 to 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower,…

DCIT CENTRAL CIRCLE 3 (1), MUMBAI vs. WIND WORLD INDIA LIMITED, MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1352/MUM/2019[2010-11]Status: DisposedITAT Mumbai24 Jun 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 1352 to 1355 & 1910/Mum/2019 (Assessment Years 2010-11 to 2013-14 & 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower, Central Circle-3(1) Room No. 1924, Veera Desai Road, Air India Building, Veera Industrial Estate, Vs. 19th Floor, Nariman, Andheri (W) Mumbai-400 021 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAACE 0319 D ITA Nos. 1465, 1466 to 1470/Mum/2019 (Assessment Years 2007-08, 2010-11 to 2014-15) M/s Wind World India Ltd. The DCIT A-9, Wind World Tower,…

M/S. TRIANZ HOLDINGS PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 7(1)(1), BANGALORE

In the result, ground 34 is allowed

ITA 2639/BANG/2019[2015-16]Status: DisposedITAT Bangalore16 Nov 2021AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm It(Tp)A No.2639/Bang/2019 : Asst.Year 2015-2016 M/S.Trianz Holdings Pvt. Ltd. The Assistant Commissioner #165/2, 6Th Floor, Kalyani Of Income-Tax, Circle 7(1)(1) V. Bangalore. Magnum, Doraisanipalya, Iim Post Bennerghatta Road Bangalore – 560 076. Pan : Aafca8051P. (Appellant) (Respondent) Appellant By : Sri.K.R.Vasudevan, Advocate Respondent By : Sri.Pradeep Kumar, Cit-Dr Date Of Pronouncement : 16.11.2021 Date Of Hearing : 15.11.2021 O R D E R Per George George K, Jm This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 30.10.2019. The Relevant Assessment Year Is 2015-2016. 2. The Assesee Has Raised 36 Grounds In Its Memorandum Of Appeal. However, Learned Ar Had Argued Only Following Six Issues:-

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 10ASection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM IT(TP)A No.2639/Bang/2019 : Asst.Year 2015-2016 M/s.Trianz Holdings Pvt. Ltd. The Assistant Commissioner #165/2, 6th Floor, Kalyani of Income-tax, Circle 7(1)(1) v. Bangalore. Magnum, Doraisanipalya, IIM Post Bennerghatta Road Bangalore – 560 076. PAN : AAFCA8051P. (Appellant) (Respondent) Appellant by : Sri.K.R.Vasudevan, Advocate Respondent by : Sri.Pradeep Kumar, CIT-DR Date of Pronouncement : 16.11.2021 Date of Hearing : 15.11.2021 O R D E R Per George George K, JM This appeal at…

CIT v. Chettinad Logistics Pvt.Ltd. (95 Taxmann.com 221) — Cited in 12 Judgments | BharatTax