How many judgments cite CIT v. Crescent Export Syndicate?

66 judgments on BharatTax cite CIT v. Crescent Export Syndicate (216 Taxmann 258), spanning 2013 to 2025.

Which sections of the Income Tax Act does CIT v. Crescent Export Syndicate come up under?

It is most often cited in judgments turning on Section 40(a)(ia), Section 194C, Section 195, Section 143(3), Section 147, Section 197.

CIT v. Crescent Export Syndicate

216 Taxmann 258High Court2013#1749 most cited

What is CIT v. Crescent Export Syndicate authority for?

For the purpose of disallowance under section 40(a)(ia), the word 'payable' includes amounts already 'paid' without deduction or deposit of tax. The benefit of the second proviso to section 40(a)(ia) is not available if the prescribed certificate is not filed.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2025.

Also referred to as

CIT v. Crescent Export Syndicate · Section 40(a)(ia) · interpretation of 'payable' · meaning of 'paid' · disallowance of expenditure · non-deduction of tax · TDS default · second proviso 40(a)(ia) · certificate filing · Calcutta High Court · business income deduction

Also reported as

357 ITR 31233 Taxmann.com 250262 CTR 525

Sections most often in play

Section 40(a)(ia)Section 194C Section 195 Section 143(3)Section 147 Section 197 Section 197A Section 43B

Issues it is cited on

section 197 section 194a section 40(a)(ia)section 40a(3)section 40(a)section 194 section 40 section 19 section 271(1)(c)previous year person business

Judgments citing CIT v. Crescent Export Syndicate

MUTHOOT FINCORP LIMITED,TRIVANDRUM vs. ITO,CIRCLE CENTRAL, TRIVANDRUM

In the result, the appeals filed by the assessee stand dismissed

ITA 496/COCH/2025[2010-2011]Status: DisposedITAT Cochin22 Aug 2025AY 2010-2011

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(3)Section 148Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 464, 465 & 496/Coch/2025 Assessment Years: 2006-07, 2013-14 & 2010-11 Muthoot Fincorp Limited .......... Appellant Miuthoot Centre, Thiruvananthapuram 695001 [PAN: AACCM1453E] vs. JCIT, Special Range, Thiruvananthapuram ......... Respondent Assessee by: Shri R. Krishnan, CA Revenue by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 19.08.2025 Date of Pronouncement: 22.08.2025 O R D E R Per: Inturi Rama Rao, AM These are appeals filed by the assessee against different orders of Commissioner of…

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

ITA 465/COCH/2025[2013-2014]Status: DisposedITAT Cochin22 Aug 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(3)Section 148Section 194CSection 40

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

ITA 464/COCH/2025[2006-2007]Status: DisposedITAT Cochin22 Aug 2025AY 2006-2007

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(3)Section 148Section 194CSection 40

M/S APEX BUILDERS, LUDHIANA vs. ITO, W-2(1), LUDHIANA

The appeal is partly allowed

ITA 1284/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh28 May 2025AY 2012-13

Bench: SHRI. LALIET KUMAR (Judicial Member)

For Appellant: Shri Vinamar Gupta, CA (Virtual Mode)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 142(1)Section 143(1)Section 143(2)Section 194ASection 271(1)(c)Section 36(1)(iii)Section 40Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: HYBRID MODE BEFORE: SHRI. LALIET KUMAR, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 1284/Chd/2018 िनधा"रण वष" / Assessment Year : 2012-13 Apex Builders बनाम The ITO 620, Ambey Building, Lakkar Bazar Ward 2(1), Ludhiana Ludhiana "ायीलेखासं./PAN NO: AAOFA5873B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Vinamar Gupta, CA (Virtual Mode) राज" की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 07/05/2025 उदघोषणा की तारीख/Date of Pronouncement : 28/05/2025 आदेश/Or…

GIGEO CONSTRUCTION CO. PVT. LTD.,,NAGPUR vs. ACIT, CENTRAL CIRCLE- 1(3),, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 97/NAG/2017[2003-04]Status: DisposedITAT Nagpur09 Sept 2024AY 2003-04

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya

Section 40Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.486/Nag./2016 ITA no.488/Nag./2016 (Assessment Year : 2007–08) (Assessment Year : 2009–10) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–1(3), Nagpur v/s M/s. Gigeo Construction Co. Pvt. Ltd. ……………. Respondent Dhantoli, Nagpur 440 010 PAN – AAACG6861E ITA no.97/Nag./2017 (Assessment Year : 2003–04) M/s. Gigeo Construction Co. Pvt. Ltd. Dhantoli, Nagpur 440 010 ……………. Appellant PAN – AAACG6861E v/s Dy. Commissioner of Income Tax ……………. Respondent Centr…

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs. M/S GIGEO CONSTRUCTION CO.PVT. LTD, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 488/NAG/2016[2009-10]Status: DisposedITAT Nagpur09 Sept 2024AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya

Section 40Section 40A(3)

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs. M/S GIGEO CONSTRUCTION CO.PVT. LTD, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 486/NAG/2016[2007-08]Status: DisposedITAT Nagpur09 Sept 2024AY 2007-08

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya

Section 40Section 40A(3)

SARAF EXPORTS,SARDARSHAHAR vs. ACIT, JHUNJHUNU

In the result, the appeal of the assessee is partly allowed

ITA 104/JPR/2021[2011-12]Status: DisposedITAT Jaipur20 Feb 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: None (Written submission)For Respondent: Ms Monisha Choudhary (Addl.CIT)

Section 143(3)Section 40Section 801BSection 80ISection 80L

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’SMC’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 104/JPR/2021 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke ACIT, Saraf Exports Industrial Area Plot No. 01, Vs. Jhunjhunu. Sardarshahar, Churu LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS9394N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : None (Written submission) jktLo dh vksj ls@Revenue by : Ms Monis…

SHRI SHRI NISHANT JAIN,BILASPUR(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE-I, BILASPUR(CG)

In the result, appeal of the assessee is partly allowed

ITA 199/BIL/2016[2010-11]Status: DisposedITAT Raipur17 Oct 2022AY 2010-11

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.199/Rpr/2016 (ननधाारण वषा / Assessment Year :2010-2011) Nishant Jain, Vs Jcit, Range-1, Bilaspur(Cg) M/S Landmark Engineer, Flat No.27, Shantinagar, Ring Road No.2, Bilaspur Pan No. : Agepj 9793 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri G.N.Singh, Sr. DR

Section 40

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA No.199/RPR/2016 (ननधाारण वषा / Assessment Year :2010-2011) Nishant Jain, Vs JCIT, Range-1, Bilaspur(CG) M/s Landmark Engineer, Flat No.27, Shantinagar, Ring Road No.2, Bilaspur PAN No. : AGEPJ 9793 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri R.B.Doshi, CA राजस्व की ओर से /Revenue by : Shri G.N.Singh, Sr. DR सुनिाई की तारीख /…

SHRI KAALI TEXTILE,CHENNAI vs. ITO NON CORPORATE WARD 12(4), CHENNAI

In the result, the appeal filed by the assessee is dismissed

ITA 993/CHNY/2018[2013-14]Status: DisposedITAT Chennai28 Mar 2022AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manoj Kumar Aggarwal, Hon’Bleआयकरअपीलसं./Ita No.993/Chny/2018 िनधा"रणवष"/Assessment Year: 2013-14

For Appellant: NoneFor Respondent: Mr.G.Johnson, Addl.CIT

Section 143(3)Section 194CSection 200Section 40

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ,चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी मनोज कुमार अ"वाल, माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.993/Chny/2018 िनधा"रणवष"/Assessment Year: 2013-14 M/s.Shri Kaali Textile, v. The Income Tax Officer, No.76, Senganaleer Pillayar Street, Non-Corporate Ward-12(4), (New Street) Mannady, Chennai. Chennai-600 001. [PAN:AARFS 7653 Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"कीओरसे/ Appellant by : None ""थ"कीओरसे /Respo…

M/S. RATAN CONDUCTORS,JAIPUR vs. ACIT, CIRCLE-4, JAIPUR

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

ITA 1259/JPR/2019[2012-13]Status: DisposedITAT Jaipur02 Sept 2021AY 2012-13

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1259/Jp/2019 Assessment Year: 2012-13 M/S Ratan Conductors, Cuke A.C.I.T., Vs. H-377(B), Road No. 17, Vki Area, Circle-4, Jaipur. Jaipur. Pan No.: Aabfr 8166 P Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Ashok Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 05/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 02/09/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Jaipur Dated 21/08/2019 For The A.Y. 2012-13 Wherein Following Grounds Have Been Taken By The Assessee: “1. Disallowance Of Interest Of Rs. 17,73,769/- On Account Of Non Tds:- That On The Facts & In The Circumstances Of The Case Ld. Cit(A) Has Grossly Erred In Law & Facts In Confirming Disallowance Of Interest Of Rs.17,73,769/- Paid To M/S Barelays Investment & Loan (India) Ltd. (Rs. 298826/-) & M/S Future Capital (Rs. 1474943/-) On Account Of Non Deduction Of Tds Thereon By Invoking Provisions Of Section 40(A)(Ia) Of The It Act 1961. (A) The Assessee Firm Paid, Interest Of Rs. 2,98,826/- To Nbfc. M/S Barelays Investment & Loan (India) Ltd. & Rs.14,74,943/- To M/S Future Capital Another Nbfc. The Assessee Firm Raised Loan

For Appellant: Shri Ashok Kr. Gupta (Adv)For Respondent: Smt. Monisha Choudhary (JCIT)

Section 143(3)Section 234ASection 40

…ITR (Trib) 1 (PB 62-63) has held that section 40 (a) (ia) cannot be invoked in respect of amounts actually paid within the previous years without deduction of tax at source. After tis decision the Gujarat High Court in case of CIT Vs. Sikandar Khan N. Tunvar 357 ITR 312 and Calcutta High Court in case of CIT Vs. Crescent Export Syndicate 94 DTR 81 held that section 40 (a) (ia) would cover not only to the amounts which are payable as on 31st March of the particular year but also which are payable at any time during the year. However, the Allahabad High Court in case of CIT Vs. Vector Shipping Services (P) Ltd. 94…

M/S. BALASORE CO-OPERATIVE URBAN BANK LTD.,BALASORE vs. ACIT, BALASORE CIRCLE, BALASORE

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

ITA 467/CTK/2017[2012-13]Status: DisposedITAT Cuttack07 Oct 2020AY 2012-13

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.467/Ctk/2017 (नििाारण वषा / Assessment Year :2012-2013) M/S Balasore Cooperative Bank Vs. Acit, Balasore Circle, Limited, Balasore Bibekananda Marg, Balasore-756001 Pan No. : Aaccb 7823 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.N.Sahu/Somnath Sahoo,Advs राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 13/08/2020 घोषणा की तारीख/Date Of Pronouncement : 12/10/2020 आदेश / O R D E R Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Passed By The Cit(A), Cuttack, Dated 04.08.2017, For The Assessment Year 2012-2013, On The Following Grounds Of Appeal :- 1) That The Order Of The Id. Cit(Appeals) Confirming The Additions & Disallowances Made By The A.O. Is Illegal, Arbitrary, Unjustified & Not In Accordance With Law. 2) That The Addition Of Rs. 36,79,148/- U/S. 40(A)(Ia) Of The I.T. Act, 1961 Confirmed By Cit(Appeals) To The Extent Of Rs. 36,30,998/- Is Illegal, Arbitrary, Uncalled For & Not In Accordance With Law & The Same Should Have Been Deleted By The Learned Cit(Appeals). 3) That The Disallowance U/S 40(A)(Ia) Of Rs. 36,79,148/- As Detailed Below Is Illegal, Arbitrary & Unjustified & Hence Should Have Been Deleted By The Learned Cit(A) As The Genuineness Is Not In Doubt. Non-Deduction Of Tds Is A Separate Issue. A) Commission Payment To Dlds Collection Agents Rs. 33,45,248/- B) Legal Expenses Rs. 2,52,000/- C) Audit Fees Rs. 81,900/-

For Appellant: Shri S.N.Sahu/Somnath Sahoo,AdvsFor Respondent: Shri M.K.Gautam, CIT-DR

Section 36Section 40Section 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अऩीऱ सं./ITA No.467/CTK/2017 (नििाारण वषा / Assessment Year :2012-2013) M/s Balasore Cooperative Bank Vs. ACIT, Balasore Circle, Limited, Balasore Bibekananda Marg, Balasore-756001 PAN No. : AACCB 7823 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.N.Sahu/Somnath Sahoo,Advs राजस्व की ओर से /Revenue by : Shri M.K.Gautam, CIT-DR सुनवाई की तारीख / Date of Hearing : 13/08/2020 घोषणा की तारीख/Date of Pronouncement : 12/10/202…

SHREE CHOUDHARY TRANSPORT CO. vs. INCOME TAX OFFICER

C.A. No.-007865-007865 - 2009Supreme Court29 Jul 2020

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

Section 40

…2020 INSC 468 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No. 7865 OF 2009 SHREE CHOUDHARY TRANSPORT COMPANY …Appellant(s) Vs INCOME TAX OFFICER …Respondent(s) JUDGMENT Dinesh Maheshwari, J. Preliminary 1. By way of this appeal, the assessee-appellant has called in question the order dated 15.05.2009 passed in Income Tax Appeal No. 164 of 2008 whereby, the High Court of Judicature for Rajasthan at Jodhpur has summarily dismissed the appeal against the order dated 29.08.2008 passed in ITA No. 117/JU/2008 by the Income Tax…

I.T.O. WARD -3(4), NAGPUR vs. M/S DEEPAK CONSTRUCTION, NAGPUR

In the result, appeal of the Revenue is partly allowed for statistical purposes

ITA 187/NAG/2015[2011-12]Status: DisposedITAT Nagpur16 Jan 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.187/Nag/2015 ननिाारण वषा / Assessment Year : 2011-12 The Income Tax Officer, Ward-3(4), Nagpur. .......अऩीऱाथी / Appellant बनाम / V/S. M/S. Deepak Construction New Bhanegaon, Khaparkheda, Saoner, Nagpur- 441102. Pan: Aadfd4092L ……प्रत्यथी / Respondent

For Appellant: NoneFor Respondent: Shri U.U. Kesar

Section 36Section 36(1)(va)Section 40Section 43B

…आयकर अपीऱीय अधिकरण न्यायपीठ, नागपुर में । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, NAGPUR (At e-Court, PUNE) BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No.187/NAG/2015 ननिाारण वषा / Assessment Year : 2011-12 The Income Tax Officer, Ward-3(4), Nagpur. .......अऩीऱाथी / Appellant बनाम / V/s. M/s. Deepak Construction New Bhanegaon, Khaparkheda, Saoner, Nagpur- 441102. PAN: AADFD4092L ……प्रत्यथी / Respondent Assessee by : None Revenue by : Shri U.U. Kesar सुनवाई की तारीख / Date of Hearing : 16.01.2020 घोषणा की तारीख / Date of Pronouncement : 16.01.2020 आदेश / OR…

SUBHASH GHOSH,PASCHIM MEDINIPUR vs. ACIT, CIRCLE-38, MEDNAPORE, PASCHIM MEDINIPUR

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

ITA 398/KOL/2017[2009-10]Status: DisposedITAT Kolkata24 Oct 2018AY 2009-10

Bench: Hon’Ble Shri A T Varkey, Jm & Shri M.Balaganesh, Am] I.T.A No. 398/Kol/2017 Assessment Year : 2009-10 Subhash Ghosh -Vs- Acit, Circle-38, Midnapore. [Pan: Adlpg 7889 H ] (Appellant) (Respondent)

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri Robin Chowdhury, Addl. CIT Sr. DR

Section 144(3)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri A T Varkey, JM, & Shri M.Balaganesh, AM] I.T.A No. 398/Kol/2017 Assessment Year : 2009-10 Subhash Ghosh -vs- ACIT, Circle-38, Midnapore. [PAN: ADLPG 7889 H ] (Appellant) (Respondent) For the Appellant : Shri Ravi Tulsiyan, FCA For the Respondent : Shri Robin Chowdhury, Addl. CIT Sr. DR Date of Hearing : 09.10.2018 Date of Pronouncement : 24.10.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-11, Kolkata [in short the ld CIT(A)] in Appea…

KALINDI ESTATE,MUMBAI vs. ITO WD 25(3)(2), MUMBAI

In the result, the appeal is dismissed

ITA 4854/MUM/2015[2011-12]Status: DisposedITAT Mumbai23 Oct 2018AY 2011-12

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2011-12 M/S Kalindi Estate Income Tax Officer, Developers, Laxmi Vs. Ward 25(3)(2), C/11, Shopping Centre, V.L. Lane, Pratyakshakar Bhavan, Kandivli (West), Mumbai- Bandra Kurla Complex, 400067. Mumbai. Pan No. Aaaak0052B Appellant Respondent Assessee By : Ms. Aarti Sathe, Ar Revenue By : Mr. Manoj Kumar Singh, Dr Date Of Hearing : 07/08/2018 Date Of Pronouncement : 23/10/2018

For Appellant: Ms. Aarti Sathe, ARFor Respondent: Mr. Manoj Kumar Singh, DR

Section 139Section 142(1)Section 143(3)Section 194ASection 194CSection 194HSection 194JSection 201Section 40Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 M/s Kalindi Estate Income Tax Officer, Developers, Laxmi Vs. Ward 25(3)(2), C/11, Shopping Centre, V.L. Lane, Pratyakshakar Bhavan, Kandivli (West), Mumbai- Bandra Kurla Complex, 400067. Mumbai. PAN No. AAAAK0052B Appellant Respondent Assessee by : Ms. Aarti Sathe, AR Revenue by : Mr. Manoj Kumar Singh, DR Date of Hearing : 07/08/2018 Date of pronouncement : 23/10/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The r…

DCIT 14(1)(2), MUMBAI vs. CHEMICAL PROCESS PIPING P.LTD, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 1503/MUM/2016[2010-11]Status: DisposedITAT Mumbai24 Jul 2018AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Dcit 14(1)(2) Vs. M/S. Chemical Process Room No.470, 4Th Floor Piping Pvt. Ltd., Aayakar Bhavan Cpe Plots, Bsd Marg Maharshikarve Road Off. Sion Trombay Road Mumbai – 400 020 Govandi, Mumbai – 400 088 Pan/Gir No. Aaccc6212D Appellant) .. Respondent)

Section 143(3)Section 195Section 40Section 9Section 9(2)

…ies only to amounts which are "payable" and not to amounts that are already "paid" is also not acceptable (Commissioner of Income Tax vs. Crescent Export Syndicate (2013) 2'J6 Taxman 258 (Cal) and Commissioner of Income .Tax vs. Sikandar Khan N. Tunwar (2013) 357 ITR 312 (Guj) followed) ii. Though in Commissioner of Income Tax vs. M/s Vector Shipping Services Pvt. Ltd (2013)262 CTR (All) 545, 357 ITR 642 it was held that no disallowance could be made u/s 40(a)(ia) as no amount remained payable at the year end and the Special Bench decision of the Tribunal in Merilyn Shipping & Transports, 136 ITD 23 (SB) (Vishakh…

M/S. NORTHERN STEEL INDUSTRIES,,SRINAGAR (KMR) vs. THE INCOME-TAX OFFICER, SRINAGAR (J&K)

In the result, the assessee’s appeal is partly allowed

ITA 430/ASR/2014[2007-08]Status: DisposedITAT Amritsar18 Jun 2018AY 2007-08

Bench: Sh. Sanjay Arorai.T.A. No. 430/Asr/2014 Assessment Year: 2007-08

For Appellant: NoneFor Respondent: Sh. Rahul Dhawan (D.R.)

Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (SMC) BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER I.T.A. No. 430/Asr/2014 Assessment Year: 2007-08 Northern Steel Industries, Vs. I.T.O., Ward 3(2), Srinagar, Kashmir Srinagar, Kashmir (J&K) [PAN: AABFN 1016E] (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Rahul Dhawan (D.R.) Date of Hearing: 07.06.2018 Date of Pronouncement: 18.06.2018 ORDER Per Sanjay Arora, AM: This is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals), Jammu ('CIT(A)' for short) dated 25.03.2014, disallowing…

ITO, WARD - 28(1), KOLKATA , KOLKATA vs. SHRI DIPTENDRA NATH GANGULY, KOLKATA

In the result, the appeal filed by the Revenue is dismissed

ITA 2413/KOL/2016[2008-09]Status: DisposedITAT Kolkata06 Jun 2018AY 2008-09

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2413/Kol/2016 ("नधा"रणवष" / Assessment Year: 2008-09) Ito, Ward-28(1), Kolkata Vs. Shri Diptendra Nath Ganguly M/S. Techcreate India, 110/18A, Aayakar Bhawan Dakhin, 2, Gariahat Selimpur Road, Kolkata – 700031. Road (South), Kol-68. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Afdpg 7982 D (Appellant) .. (Respondent)

For Appellant: Shri Soumyajit Dasgupta, Addl. CIT(Sr. DR)For Respondent: Shri Pinaki Maji, ACA & Sri Anjan Kr. Maiti, FCA

Section 133(6)Section 143(3)Section 147Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.2413/Kol/2016 ("नधा"रणवष" / Assessment Year: 2008-09) ITO, Ward-28(1), Kolkata Vs. Shri Diptendra Nath Ganguly M/s. Techcreate India, 110/18A, Aayakar Bhawan Dakhin, 2, Gariahat Selimpur Road, Kolkata – 700031. Road (South), Kol-68. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AFDPG 7982 D (Appellant) .. (Respondent) Appellant by :Shri Soumyajit Dasgupta, Addl. CIT(Sr. DR) Respondent by :Shri Pinaki Maji, ACA & Sri Anjan Kr. Maiti, FCA सुनवाईक"तार"ख/ Date of Hearing : 01/05/2018 घोषणाक"तार"ख/Date of…

JAY BHARAT CONSTRUCTION,KOLKATA vs. DCIT, CIR-33, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 883/KOL/2015[2009-2010]Status: DisposedITAT Kolkata23 May 2018AY 2009-2010

Bench: Hon’Ble Shri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No.883 /Kol/2015 Assessment Year : 2009-10

For Appellant: Shri Miraj D.Shah, ARFor Respondent: Shri Saurabh Kumar, Addl. CIT, Sr.Dr

Section 143(3)Section 144Section 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri A.T.Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No.883 /Kol/2015 Assessment Year : 2009-10 Jay Bharat Construction . -vs.- D.C.I.T, Circle – 33, Kolkata Kolkata [PAN : AADFJ 7557 J] (Appellant) (Respondent) For the Appellant : Shri Miraj D.Shah, AR For the Respondent : Shri Saurabh Kumar, Addl. CIT, Sr.Dr Date of Hearing : 08.05.2018 Date of Pronouncement : 23.05.2018. ORDER Per Shri M.Balaganesh, AM 1. This appeal of the assessee arises out of the order for the Asst Year 2009-10 of the Learned Commissioner of Income Tax (Appeal…

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