CIT v. Dalmia Cement (P.) Ltd.

121 Taxmann 706High Court2002#3332 most cited

What is CIT v. Dalmia Cement (P.) Ltd. authority for?

Expenditure incurred for business expediency is deductible under section 37(1) even if it is at a higher rate, provided it is not demonstrably for non-business purposes.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Dalmia Cement (P.) Ltd. · 121 Taxmann 706 · section 37(1) · business expediency · deductible expenditure · higher commission rate · commercial expediency · deduction for expenses

Sections most often in play

Section 36(1)(iii)Section 37(1)Section 132Section 139Section 145(3)Section 147Section 250Section 36(1)(vii)

Issues it is cited on

interest on interestinterest free advancessection 36(1)(iii)business expediencyrule of consistencyon-moneycommercial expediencyadvance taxsearch assessmentsection 37section 37(1)section 36(1)

Judgments citing CIT v. Dalmia Cement (P.) Ltd.

Pioneer Power Corporation Limited, Hyderabad vs. Income Tax Officer, Ward-16(3), Hyderabad

In the result both the appeals filed by the assessee are partly allowed

ITA 1373/HYD/2017[2013-14]Status: DisposedITAT Hyderabad05 Apr 2019AY 2013-14

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri A.V.Raghu Ram dFor Respondent: Shri K.Gopala Krishna
Section 14ASection 27(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA Nos. A.Y 1372/Hyd/2017 2013-14 M/s. Pioneer Genco ITO, Limited, Hyderabad. Ward – 16(3) PAN – AACCPQ218Q Hyderabad. 1373/Hyd/2017 2013-14 M/s. Pioneer Power Corporation, Hyderabad. PAN – AADCP2141F Assessee by : Shri A.V.Raghu Ram d Revenue by : Shri K.Gopala Krishna Date of hearing : 12-03-2019 Date of pronouncement : 05-04-2019 ORDER PER D.S. SUNDER SINGH, A.M: This appeal is filed by the assessee against the order of the Commis…

Pioneer Genco Limited., Hyderabad vs. Income Tax Officer, Ward-16(3), Hyderabad

In the result both the appeals filed by the assessee are partly allowed

ITA 1372/HYD/2017[2013-14]Status: DisposedITAT Hyderabad05 Apr 2019AY 2013-14

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri A.V.Raghu Ram dFor Respondent: Shri K.Gopala Krishna
Section 14ASection 27(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA Nos. A.Y 1372/Hyd/2017 2013-14 M/s. Pioneer Genco ITO, Limited, Hyderabad. Ward – 16(3) PAN – AACCPQ218Q Hyderabad. 1373/Hyd/2017 2013-14 M/s. Pioneer Power Corporation, Hyderabad. PAN – AADCP2141F Assessee by : Shri A.V.Raghu Ram d Revenue by : Shri K.Gopala Krishna Date of hearing : 12-03-2019 Date of pronouncement : 05-04-2019 ORDER PER D.S. SUNDER SINGH, A.M: This appeal is filed by the assessee against the order of the Commis…

Ksc Engineers Private Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal filed by assessee stands dismissed

ITA 5224/DEL/2016[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

Bench: Shri R.K.Panda & Smt. Beena A Pillaiassessment Year : 2011-12 M/S Ksc Engineers Vs. Acit, Circle 14(2) Pvt.Ltd. Room No.311A 4-H, Gopala Tower 3Rd Floor, C.R.Building Rajendra Place I.P.Estate New Delhi 110 008 New Delhi 110 002 Pan: Aaack6112C Assessment Year : 2011-12 Acit, Circle 14(2) Vs. M/S Ksc Engineers Pvt.Ltd. Room No.311A 4-H, Gopala Tower 3Rd Floor, C.R.Building Rajendra Place I.P.Estate New Delhi 110 008 New Delhi 110 002 Pan: Aaack6112C Assessment Year : 2012-13 M/S Ksc Engineers Vs. Acit, Circle 14(2) Pvt.Ltd. Room No.311A 4-H, Gopala Tower 3Rd Floor, C.R.Building Rajendra Place I.P.Estate New Delhi 110 008 New Delhi 110 002 Pan: Aaack6112C (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER Assessment Year : 2011-12 M/s KSC Engineers vs. ACIT, Circle 14(2) Pvt.Ltd. Room No.311A 4-H, Gopala Tower 3rd Floor, C.R.Building Rajendra Place I.P.Estate New Delhi 110 008 New Delhi 110 002 PAN: AAACK6112C Assessment Year : 2011-12 ACIT, Circle 14(2) vs. M/s KSC Engineers Pvt.Ltd. Room No.311A 4-H, Gopala Tower 3rd Floor, C.R.Building Rajendra Place I.P.Estate New Delhi 110 008 New Delhi 110 002 PAN: AAACK6112C Assessment Year : 2012-13 M/s KSC Engineers vs. ACIT, C…

ACIT, New Delhi vs. M/S. Ksc Engineers Pvt. Ltd., New Delhi

In the result appeal filed by assessee stands dismissed

ITA 3209/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri R.K.Panda & Smt. Beena A Pillaiassessment Year : 2011-12 M/S Ksc Engineers Vs. Acit, Circle 14(2) Pvt.Ltd. Room No.311A 4-H, Gopala Tower 3Rd Floor, C.R.Building Rajendra Place I.P.Estate New Delhi 110 008 New Delhi 110 002 Pan: Aaack6112C Assessment Year : 2011-12 Acit, Circle 14(2) Vs. M/S Ksc Engineers Pvt.Ltd. Room No.311A 4-H, Gopala Tower 3Rd Floor, C.R.Building Rajendra Place I.P.Estate New Delhi 110 008 New Delhi 110 002 Pan: Aaack6112C Assessment Year : 2012-13 M/S Ksc Engineers Vs. Acit, Circle 14(2) Pvt.Ltd. Room No.311A 4-H, Gopala Tower 3Rd Floor, C.R.Building Rajendra Place I.P.Estate New Delhi 110 008 New Delhi 110 002 Pan: Aaack6112C (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER Assessment Year : 2011-12 M/s KSC Engineers vs. ACIT, Circle 14(2) Pvt.Ltd. Room No.311A 4-H, Gopala Tower 3rd Floor, C.R.Building Rajendra Place I.P.Estate New Delhi 110 008 New Delhi 110 002 PAN: AAACK6112C Assessment Year : 2011-12 ACIT, Circle 14(2) vs. M/s KSC Engineers Pvt.Ltd. Room No.311A 4-H, Gopala Tower 3rd Floor, C.R.Building Rajendra Place I.P.Estate New Delhi 110 008 New Delhi 110 002 PAN: AAACK6112C Assessment Year : 2012-13 M/s KSC Engineers vs. ACIT, C…

M/S. Ksc Engineers Private Limited, New Delhi vs. DCIT, New Delhi

In the result appeal filed by assessee stands dismissed

ITA 2417/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri R.K.Panda & Smt. Beena A Pillaiassessment Year : 2011-12 M/S Ksc Engineers Vs. Acit, Circle 14(2) Pvt.Ltd. Room No.311A 4-H, Gopala Tower 3Rd Floor, C.R.Building Rajendra Place I.P.Estate New Delhi 110 008 New Delhi 110 002 Pan: Aaack6112C Assessment Year : 2011-12 Acit, Circle 14(2) Vs. M/S Ksc Engineers Pvt.Ltd. Room No.311A 4-H, Gopala Tower 3Rd Floor, C.R.Building Rajendra Place I.P.Estate New Delhi 110 008 New Delhi 110 002 Pan: Aaack6112C Assessment Year : 2012-13 M/S Ksc Engineers Vs. Acit, Circle 14(2) Pvt.Ltd. Room No.311A 4-H, Gopala Tower 3Rd Floor, C.R.Building Rajendra Place I.P.Estate New Delhi 110 008 New Delhi 110 002 Pan: Aaack6112C (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER Assessment Year : 2011-12 M/s KSC Engineers vs. ACIT, Circle 14(2) Pvt.Ltd. Room No.311A 4-H, Gopala Tower 3rd Floor, C.R.Building Rajendra Place I.P.Estate New Delhi 110 008 New Delhi 110 002 PAN: AAACK6112C Assessment Year : 2011-12 ACIT, Circle 14(2) vs. M/s KSC Engineers Pvt.Ltd. Room No.311A 4-H, Gopala Tower 3rd Floor, C.R.Building Rajendra Place I.P.Estate New Delhi 110 008 New Delhi 110 002 PAN: AAACK6112C Assessment Year : 2012-13 M/s KSC Engineers vs. ACIT, C…

ITO, Karauli vs. Manneta Garg, Karauli

In the result, appeal of the revenue is dismissed while cross objection of the assessee is allowed

ITA 875/JPR/2016[2012-13]Status: DisposedITAT Jaipur20 Jul 2018AY 2012-13
For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri A.S. Nehra (JCIT) fu/kZkfjrh dh vksj ls@
Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 875/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2012-13. cuke The Income Tax Officer, Smt. Maneeta Garg, Vs. Ward Karauli. Prop. MN/s. Shreeji Telelink, E-54,Mohan Nagar, Hindaun City, Karauli. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AOYPG 7819 K vihykFkhZ@Appellant izR;FkhZ@Respondent Cross Objection No. 41/JP/2016 (Arising out of vk;dj vihy la-@ITA No. 875/JP/2016) fu/kZkj.k…

ACIT, Circle-2(2), Kolkata vs. M/S Tcg Urban Infrastructure Holding Pvt. Ltd., Kolkata

In the result, the appeal filed by the Revenue

ITA 1649/KOL/2016[2011-12]Status: DisposedITAT Kolkata25 May 2018AY 2011-12

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1649/Kol/2016 ("नधा"रणवष" / Assessment Year: 2011-12) Acit, Cir-2(2), Kolkata Vs. M/S. Tcg Urban Infrastructure

For Appellant: Shri A.K. Tibrewal, FCAFor Respondent: Shri G. Hanshing, CIT (DR)
Section 143(3)Section 14ASection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1649/Kol/2016 ("नधा"रणवष" / Assessment Year: 2011-12) ACIT, Cir-2(2), Kolkata Vs. M/s. TCG Urban Infrastructure Aayakar Bhawan, P-7, Chowringhee Sector-V, Salt Lake City, Kolkata – 700 Square, Kol-69. 091. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AADCS 8821 M (Revenue/Department) .. (Assessee) & आयकरअपीलसं./ITA No.1622/Kol/2016 ("नधा"रणवष" / Assessment Year: 2011-12) M/s. TCG Urban Infrastructure Vs. ACIT, Cir-2(2), Kolkata Sector-V, Salt Lake City, Kolkata – 700 Aayakar Bhawan, P-7, Chowringh…

Tcg Urban Infrastructure Holdings Pvt Ltd, Kolkata vs. ACIT, Circle-2(2), Kolkata

In the result, the appeal filed by the Revenue

ITA 1622/KOL/2016[2011-12]Status: DisposedITAT Kolkata25 May 2018AY 2011-12

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1649/Kol/2016 ("नधा"रणवष" / Assessment Year: 2011-12) Acit, Cir-2(2), Kolkata Vs. M/S. Tcg Urban Infrastructure

For Appellant: Shri A.K. Tibrewal, FCAFor Respondent: Shri G. Hanshing, CIT (DR)
Section 143(3)Section 14ASection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1649/Kol/2016 ("नधा"रणवष" / Assessment Year: 2011-12) ACIT, Cir-2(2), Kolkata Vs. M/s. TCG Urban Infrastructure Aayakar Bhawan, P-7, Chowringhee Sector-V, Salt Lake City, Kolkata – 700 Square, Kol-69. 091. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AADCS 8821 M (Revenue/Department) .. (Assessee) & आयकरअपीलसं./ITA No.1622/Kol/2016 ("नधा"रणवष" / Assessment Year: 2011-12) M/s. TCG Urban Infrastructure Vs. ACIT, Cir-2(2), Kolkata Sector-V, Salt Lake City, Kolkata – 700 Aayakar Bhawan, P-7, Chowringh…

Gxs India Technology Centre Private Limited, Bangalore vs. DCIT, Bangalore

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

ITA 1041/BANG/2016[2010-11]Status: DisposedITAT Bangalore15 Nov 2017AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodia

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Smt. Padmameenakshi, JCIT (DR)
Section 234DSection 28Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER IT(TP)A No. 1041/Bang/2016 Assessment Year :2010-11 M/s. GXS India Technology Centre Pvt. Ltd., Prestige Emerald, 2, 3 & 4th floor, The Deputy Commissioner of Municipal no. 2, Madras Bank Road, Income Tax, Lavelle Road Junction, Vs. Circle 11(3), Bangalore – 560 001. Bangalore. PAN: AABCG 7972P APPELLANT RESPONDENT Assessee by : Shri K.R. Vasudevan, Advocate Revenue by : Smt. Padmameenakshi, JCIT (DR) Date of hearing : 07.11.2017 Date of Pronouncement : 15.1…

M/S. C.K. Cotspin Pvt. Ltd., Burhanpur vs. The DCIT, Khandwa

In the result, the appeal of the assessee is allowed

ITA 816/IND/2014[2011-12]Status: DisposedITAT Indore28 Feb 2017AY 2011-12

Bench: Shri C.M. Garg & Shri O.P. Meena

…M/s. C. K. Cotspin Pvt. Ltd. vs. DCIT-Khandwa/ I.T.A. No.816/Ind/2014/A.Y.:11-12 Page 1 of 23 आयकर अपील"य अ"धकरण ,इ"दौर "यायपीठ ,इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी सी. एम. गग", "या"यक सद"य तथा "ी ओ.पी.मीना ,लेखा सद"य के सम" BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं /.I.T.A. No.816/Ind/2014 "नधा"रण वष" / Assessment Year:2011-12 M/s. C.K. Cotspin Pvt. vs. DCIT Khandwa Ltd. Badrapur Road Chowk Bazar, Burhanpur (MP) अपीलाथ" / अपीलाथ" /Appellant अपीलाथ" / अपीलाथ" / ""यथ" / ""यथ" /Respondent ""यथ" / ""यथ" / "था.ले.सं./PAN: AAECC 2503 P अपीलाथ…

Sh. Rahul Aggarwal, New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 537/DEL/2014[2010-11]Status: DisposedITAT Delhi18 Nov 2016AY 2010-11

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2010-11 Vs. Income Tax Officer, Ward-36(4), Rahul Aggarwal, G-368, Dda Flats, Pocket-2, Mayur Vihar, New Delhi Phase-I, New Delhi Pan : Aajpa3841J (Appellant) (Respondent) Appellant By Sh. Gopal Nathani, Ca Respondent By Sh. F.R. Meena, Sr.Dr Date Of Hearing 24.08.2016 Date Of Pronouncement 18.11.2016 Order Per O.P. Kant, A.M.: This Appeal By The Assessee Is Directed Against The Order Dated 26/11/2013 Passed By The Learned Commissioner Of Income-Tax (Appeals)-Xxvii, New Delhi For Assessment Year 2010-11 Raising Following Grounds:

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2010-11 Vs. Income Tax Officer, Ward-36(4), Rahul Aggarwal, G-368, DDA Flats, Pocket-2, Mayur Vihar, New Delhi Phase-I, New Delhi PAN : AAJPA3841J (Appellant) (Respondent) Appellant by Sh. Gopal Nathani, CA Respondent by Sh. F.R. Meena, Sr.DR Date of hearing 24.08.2016 Date of pronouncement 18.11.2016 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against the order dated 26/11/2013 passed by the learned Commissioner of Income-tax (Appeals…

DCIT, New Delhi vs. M/S Spice Communication Ltd., Noida

In the result, the appeal in ITA No

ITA 988/DEL/2011[2006-07]Status: DisposedITAT Delhi25 May 2016AY 2006-07

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2006-07 Deputy Commissioner Of Income Vs. M/S. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/O- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. Gir/Pan : Aagcs6070H (Appellant) (Respondent) & C.O. No. 77/Del/2011 [In Ita No. 988/Del/2011] Assessment Year: 2006-07 M/S. Spice Communication Ltd., Vs. Deputy Commissioner Of Income C/O- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building, New Delhi Gir/Pan : Aagcs6070H (Appellant) (Respondent) & Assessment Year: 2006-07 M/S. Idea Cellular Ltd., A-68, Vs. Acit, Circle-50(1), New Delhi Sector-64, Noida Gir/Pan : Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Ronak G. Doshi, Ca Department By Sh. B.K. Singh, Cit(Dr) Date Of Hearing 05.04.2016 Date Of Pronouncement 25.05.2016 & C.O. No. 77/Del/2011

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’: NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2006-07 Deputy Commissioner of Income Vs. M/s. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/o- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. GIR/PAN : AAGCS6070H (Appellant) (Respondent) And C.O. No. 77/Del/2011 [In ITA No. 988/Del/2011] Assessment Year: 2006-07 M/s. Spice Communication Ltd., Vs. Deputy Commissioner of Income C/o- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building,…

Idea Cellular Ltd., Noida vs. ACIT, New Delhi

In the result, the appeal in ITA No

ITA 801/DEL/2011[2006-07]Status: DisposedITAT Delhi25 May 2016AY 2006-07

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2006-07 Deputy Commissioner Of Income Vs. M/S. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/O- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. Gir/Pan : Aagcs6070H (Appellant) (Respondent) & C.O. No. 77/Del/2011 [In Ita No. 988/Del/2011] Assessment Year: 2006-07 M/S. Spice Communication Ltd., Vs. Deputy Commissioner Of Income C/O- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building, New Delhi Gir/Pan : Aagcs6070H (Appellant) (Respondent) & Assessment Year: 2006-07 M/S. Idea Cellular Ltd., A-68, Vs. Acit, Circle-50(1), New Delhi Sector-64, Noida Gir/Pan : Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Ronak G. Doshi, Ca Department By Sh. B.K. Singh, Cit(Dr) Date Of Hearing 05.04.2016 Date Of Pronouncement 25.05.2016 & C.O. No. 77/Del/2011

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’: NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2006-07 Deputy Commissioner of Income Vs. M/s. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/o- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. GIR/PAN : AAGCS6070H (Appellant) (Respondent) And C.O. No. 77/Del/2011 [In ITA No. 988/Del/2011] Assessment Year: 2006-07 M/s. Spice Communication Ltd., Vs. Deputy Commissioner of Income C/o- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building,…

M/S. Strides Arcolab Ltd., Navi Mumbai vs. ITO - 10(3)(4), Mumbai

In the result, assessee’s cross objection is partly allowed

ITA 641/MUM/2007[2003-2004]Status: DisposedITAT Mumbai29 Apr 2016AY 2003-2004

Bench: Shri Saktijit Dey & Shri Ashwani Taneja

For Appellant: Shri Nitesh JoshiFor Respondent: Shri N.K. Chand
Section 115JSection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA no.641/Mum./2007 (Assessment Year : 2003–04) Strides Shasun Limited (Formerly known as Strides Arolab Ltd.) 201, Devavrata, Sector–17 ……………. Appellant Vashi, Navi Mumbai 400 703 PAN – AADCS8104P v/s Income Tax Officer Ward–10(3)(4), Aayakar Bhawan ……………. Respondent 101, M.K. Road, Mumbai 400 020 ITA no.4063/Mum./2010 (Assessment Year : 2004–05) Asstt. Commissioner of Income Tax Range–10(1), Aayakar Bhawan ……………. Appellant 101, M.K. Road, Mumbai 400 020 v/s Strides Arc…

D.C.I.T. Cir - 10, Kol, Kolkata vs. M/S Singha Singh Roy & Associates Pvt Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1747/KOL/2012[2007-08]Status: DisposedITAT Kolkata20 Jan 2016AY 2007-08

Bench: : Shri M. Balaganesh

For Appellant: Shri R.K Kureel, JCIT, ld.Sr.DRFor Respondent: Shri Prasun Kumar Bhattacharya, Advocate, ld.AR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, KOLKATA Shri Mahavir Singh,Judicial Member, and Before : Shri M. Balaganesh, Accountant Member I.T.A No. 1747/Kol/2012 A.Y : 2007-08 D.C.I.T, Cir-10, Kolkata Vs. M/s. Singha Singh Roy & Associates Pvt. Ltd PAN: AADCS 6826L (Appellant) (Respondent) For the Appellant: Shri R.K Kureel, JCIT, ld.Sr.DR For the Respondent: Shri Prasun Kumar Bhattacharya, Advocate, ld.AR Date of Hearing: 17-12-2015 Date of Pronouncement: 20 -01-2016 ORDER SHRI M.BALAGANESH, AM This appeal of the revenue arises out of the order of the Learned CIT(A), XII, Kolkata in Appea…