CIT v. E-Funds International India

162 Taxmann 1High Court2007#4813 most cited

What is CIT v. E-Funds International India authority for?

An assessee is considered to have commenced business in a relevant previous year if it has taken all necessary steps to obtain business, including marketing efforts, even if no revenue has been earned yet. The Assessing Officer cannot disallow a claim of loss on the grounds that business had not commenced if these steps have been taken.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2023.

Also referred to as

CIT v E-Funds International India · section 37 · business commencement · revenue expenditure · previous year · marketing efforts · disallowance of loss · Delhi High Court

Issues it is cited on

revenue expendituresection 37section 37(1)previous yearopportunity of being heardcompanyindiabusinessperson

Judgments citing CIT v. E-Funds International India

ECI ENGINEERING & CONSTRUCTION COMPANY LTD., HYD,HYDERABAD vs. ACIT, CIRCLE-2(2), HYD, HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 968/HYD/2016[2006-07]Status: DisposedITAT Hyderabad15 May 2023AY 2006-07

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2006-07 The Asst. Commissioner Of Vs. M/S. Eci Engineering & Income Tax, Construction Co., Ltd., Circle 17(1), Hyderabad. Hyderabad. Pan : Aaace74411G (Appellant) (Respondent) Ita 968/Hyd/2016 Assessment Year 2006-07 M/S. Eci Engineering & Vs. The Asst. Commissioner Of Construction Co., Ltd., Income Tax, Hyderabad. Circle 2(2), Hyderabad. Pan : Aaace74411G (Appellant) (Respondent) Assessee By: Shri K.C. Devdas Revenue By: Shri K.P.R.R. Murthy. Date Of Hearing: 27.03.2023 Date Of Pronouncement: 15.05.2023 O R D E R Per Laliet Kumar, J.M. These Two Appeals Filed By The Assessee & The Revenue, Respectively, Are Directed Against The Order Of Commissioner Of Income Tax (Appeals) – 5, Hyderabad Dated 30.03.2016 For The Assessment Year 2006-07. 2. The Abridged Grounds Raised By The Assessee In Ita No.968/Hyd/2016 Read As Under : “1. The Order Of Ld.Cit(A) - 5 Is Erroneous In Law In Facts & In Law. 2. The Ld.Cit(A) Erred In Upholding The Decision Of The Ld.Ao In Treating Sale Of Partly Paid Up Shares As Fully Paid & Confirming The Addition Of Rs.50,14,625/- As Long Term Capital Gain. 3. The Ld.Cit(A) Erred In Confirming The Addition Of Rs.27,69,422/- Towards Difference In Interest. 4. Further, The Ld.Cit(A) Failed To Observe That The Notes To Financial Statements Clearly Mentioned The Interest Income Which Pertained To The Previous Year & Accordingly Erred In Upholding The Action Of The Ld.Ao In Assessing The Difference In Interest Of Rs.27,69,422/-. 5. The Ld.Cit(A) Erred In Confirming The Addition Of Difference Of Prior Period Income Of Rs.1,26,71,371/-.”

For Appellant: Shri K.C. DevdasFor Respondent: Shri K.P.R.R. Murthy
Section 143(1)Section 143(3)Section 148Section 40

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2006-07 The Asst. Commissioner of Vs. M/s. ECI Engineering & Income Tax, Construction Co., Ltd., Circle 17(1), Hyderabad. Hyderabad. PAN : AAACE74411G (Appellant) (Respondent) ITA 968/Hyd/2016 Assessment Year 2006-07 M/s. ECI Engineering & Vs. The Asst. Commissioner of Construction Co., Ltd., Income Tax, Hyderabad. Circle 2(2), Hyderabad. PAN : AAACE74411G (Appellant) (Respondent) Assessee by: Shri K.C. Devdas Rev…

DCIT, CIRCLE-17(1), HYD, HYDERABAD vs. ECI ENGINEERING & CONSTRUCTION CO. LTD., HYD, HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 930/HYD/2016[2006-07]Status: DisposedITAT Hyderabad15 May 2023AY 2006-07

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2006-07 The Asst. Commissioner Of Vs. M/S. Eci Engineering & Income Tax, Construction Co., Ltd., Circle 17(1), Hyderabad. Hyderabad. Pan : Aaace74411G (Appellant) (Respondent) Ita 968/Hyd/2016 Assessment Year 2006-07 M/S. Eci Engineering & Vs. The Asst. Commissioner Of Construction Co., Ltd., Income Tax, Hyderabad. Circle 2(2), Hyderabad. Pan : Aaace74411G (Appellant) (Respondent) Assessee By: Shri K.C. Devdas Revenue By: Shri K.P.R.R. Murthy. Date Of Hearing: 27.03.2023 Date Of Pronouncement: 15.05.2023 O R D E R Per Laliet Kumar, J.M. These Two Appeals Filed By The Assessee & The Revenue, Respectively, Are Directed Against The Order Of Commissioner Of Income Tax (Appeals) – 5, Hyderabad Dated 30.03.2016 For The Assessment Year 2006-07. 2. The Abridged Grounds Raised By The Assessee In Ita No.968/Hyd/2016 Read As Under : “1. The Order Of Ld.Cit(A) - 5 Is Erroneous In Law In Facts & In Law. 2. The Ld.Cit(A) Erred In Upholding The Decision Of The Ld.Ao In Treating Sale Of Partly Paid Up Shares As Fully Paid & Confirming The Addition Of Rs.50,14,625/- As Long Term Capital Gain. 3. The Ld.Cit(A) Erred In Confirming The Addition Of Rs.27,69,422/- Towards Difference In Interest. 4. Further, The Ld.Cit(A) Failed To Observe That The Notes To Financial Statements Clearly Mentioned The Interest Income Which Pertained To The Previous Year & Accordingly Erred In Upholding The Action Of The Ld.Ao In Assessing The Difference In Interest Of Rs.27,69,422/-. 5. The Ld.Cit(A) Erred In Confirming The Addition Of Difference Of Prior Period Income Of Rs.1,26,71,371/-.”

For Appellant: Shri K.C. DevdasFor Respondent: Shri K.P.R.R. Murthy
Section 143(1)Section 143(3)Section 148Section 40

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2006-07 The Asst. Commissioner of Vs. M/s. ECI Engineering & Income Tax, Construction Co., Ltd., Circle 17(1), Hyderabad. Hyderabad. PAN : AAACE74411G (Appellant) (Respondent) ITA 968/Hyd/2016 Assessment Year 2006-07 M/s. ECI Engineering & Vs. The Asst. Commissioner of Construction Co., Ltd., Income Tax, Hyderabad. Circle 2(2), Hyderabad. PAN : AAACE74411G (Appellant) (Respondent) Assessee by: Shri K.C. Devdas Rev…

JCIT(OSD), CIRCLE-4(2), NEW DELHI vs. BHARTI LAND LTD, NEW DELHI

In the result, assessee’s appeal is allowed and the Revenue’s appeal

ITA 608/DEL/2020[2016-17]Status: DisposedITAT Delhi24 Mar 2023AY 2016-17
For Appellant: Shri Anil Bhalla, CAFor Respondent: Shri P. Praveen Sidharth, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.195/Del./2020 (ASSESSMENT YEAR : 2016-17) Bharti Land Limited, vs. ACIT, Circle 4 (2), 3rd Floor, Worldmark 2, Asset No.8, New Delhi. Aerocity, NH – 8, New Delhi – 110 037. (PAN : AAGCN1520K) ITA No.608/Del./2020 (ASSESSMENT YEAR : 2016-17) ACIT, Circle 4 (2), vs. Bharti Land Limited, 3rd Floor, Worldmark 2, Asset No.8, New Delhi. Aerocity, NH – 8, New Delhi – 110 037. (PAN : AAGCN1520K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anil Bhalla, CA REVENUE BY : Shri P…

BHARTI LAND LTD,NEW DELHI vs. ACIT, CIRCLE-4(2), NEW DELHI

In the result, assessee’s appeal is allowed and the Revenue’s appeal

ITA 195/DEL/2020[2016-17]Status: DisposedITAT Delhi24 Mar 2023AY 2016-17
For Appellant: Shri Anil Bhalla, CAFor Respondent: Shri P. Praveen Sidharth, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.195/Del./2020 (ASSESSMENT YEAR : 2016-17) Bharti Land Limited, vs. ACIT, Circle 4 (2), 3rd Floor, Worldmark 2, Asset No.8, New Delhi. Aerocity, NH – 8, New Delhi – 110 037. (PAN : AAGCN1520K) ITA No.608/Del./2020 (ASSESSMENT YEAR : 2016-17) ACIT, Circle 4 (2), vs. Bharti Land Limited, 3rd Floor, Worldmark 2, Asset No.8, New Delhi. Aerocity, NH – 8, New Delhi – 110 037. (PAN : AAGCN1520K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anil Bhalla, CA REVENUE BY : Shri P…

DCIT, NEW DELHI vs. M/S. MAGNUM INTERNATIONAL TRADING COMPANY PVT. LTD., NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 2511/DEL/2017[2012-13]Status: DisposedITAT Delhi03 Mar 2023AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Anil Bhalla, CAFor Respondent: Sh. Ajay Kumar Arora, Sr. DR
Section 143(3)Section 14ASection 37Section 37(1)

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘E’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 2511/Del/2017 : Asstt. Year: 2012-13 DCIT, Vs. Magnum International Trading Circile-16(1), Company Pvt. Ltd, New Delhi 48/12, Commercial Centre, Malcha Marg, Chanakyapuri, New Delhi-110021 (APPELLANT) (RESPONDENT) PAN No. AAACM8173B Assessee by: Sh. Anil Bhalla, CA Revenue by : Sh. Ajay Kumar Arora, Sr. DR Date of Hearing: 08.12.2022 Date of Pronouncement: 03.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the revenue…

ACIT, CENTRAL CIRCLE-6, NEW DELHI vs. FIITJEE EDUSOFT LTD (MERGED WITH FIITJEE LTD), NEW DELHI

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

ITA 5266/DEL/2018[2013-14]Status: DisposedITAT Delhi23 Jan 2023AY 2013-14
For Appellant: Shri Anil Bajaj, CAFor Respondent: Shri Gurpreet Shah Singh, Sr. DR
Section 32Section 37

…ted that there is no finding of the AO that any particular expenditure was not related to assessee’s business. Thereafter, ld. Counsel for the assessee referred to plethora of case laws in this regard as under:- l. CIT vs E-funds International India (2007) 162 Taxmann 1 Delhi High Court 2. ITO vs Mokul Finance (P) Ltd. (2009) 29 SOT 11 Delhi Tribunal 3. CIT vs Ganga Properties Ltd. (1992) 62 Taxmann 286 Calcutta High Court 4. L.Ve. Vairavan Chettiar vs CIT (1969) 72 ITR 114 Madras High Court 5. ITO vs Patel Corp. P Ltd. [2017] 86 taxmann.com 82 Mumbai Tribunal 6. Akarsh Printers Ltd., Kolkata vs Department…

FIITJEE EDUSOFT LTD (MERGED WITH FIITJEE LTD),NEW DELHI vs. ACIT, CENTRAL CIRCLE-6, NEW DELHI

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

ITA 4975/DEL/2018[2013-14]Status: DisposedITAT Delhi23 Jan 2023AY 2013-14
For Appellant: Shri Anil Bajaj, CAFor Respondent: Shri Gurpreet Shah Singh, Sr. DR
Section 32Section 37

…ted that there is no finding of the AO that any particular expenditure was not related to assessee’s business. Thereafter, ld. Counsel for the assessee referred to plethora of case laws in this regard as under:- l. CIT vs E-funds International India (2007) 162 Taxmann 1 Delhi High Court 2. ITO vs Mokul Finance (P) Ltd. (2009) 29 SOT 11 Delhi Tribunal 3. CIT vs Ganga Properties Ltd. (1992) 62 Taxmann 286 Calcutta High Court 4. L.Ve. Vairavan Chettiar vs CIT (1969) 72 ITR 114 Madras High Court 5. ITO vs Patel Corp. P Ltd. [2017] 86 taxmann.com 82 Mumbai Tribunal 6. Akarsh Printers Ltd., Kolkata vs Department…

GMR AIR CARGO & AEROSPACE ENGINEERING LTD(SUCCESSOR TO GMR HYDERABAD AIR CARGO & LOGISTICS PVT LTD),SHAMSHABAD vs. INCOME TAX OFFICER, WARD-2(3) , HYDERABAD

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

ITA 183/HYD/2020[2008-09]Status: DisposedITAT Hyderabad14 Sept 2022AY 2008-09

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2008-09 Gmr Air Cargo & Vs. Ito,Ward-2(3) Aerospace Engineering Signature Towers Ltd.(Successor To Gmr Kondapur, Kothaguda Hyderabad Air Cargo & Opp. Botanical Gardens Logistics Pvt Ltd.) R.R.District Rajiv Gandhi International Hyderabad-500 084 Airport, Samshabad Hyderabad-500 409

For Appellant: Shri K.C.DevdasFor Respondent: Shri Kumar Aditya, Sr.AR
Section 143(1)Section 143(3)Section 147Section 148Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2008-09 GMR Air Cargo and Vs. ITO,Ward-2(3) Aerospace Engineering Signature Towers Ltd.(Successor to GMR Kondapur, Kothaguda Hyderabad Air Cargo and Opp. Botanical Gardens Logistics Pvt Ltd.) R.R.District Rajiv Gandhi International Hyderabad-500 084 Airport, Samshabad Hyderabad-500 409 PAN : AACCD8269K (Appellant) (Respondent) Assessee by: Shri K.C.Devdas Revenue by: Shri Kumar Aditya, Sr.AR Date of hearing: 08.09.2022 Date of pronouncement:…

GCO TECHNOLOGIES CENTRE P.TLD,MUMBAI vs. ITO 9(1)(4), MUMBAI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 6310/MUM/2014[2010-11]Status: DisposedITAT Mumbai05 Nov 2020AY 2010-11

Bench: Shri Pramod Kumar & Shri Ravish Soodm/S Gco Technologies Centre Ito-9(1)(4) Private Limited, Mumbai Office No. 227, 2Nd Floor, Vs. Hari Om Plaza, M.G. Road, Borivali (E) Mumbai – 400066 Pan – Aadcg4414E (Appellant) (Respondent)

For Appellant: Shri Devendra Jain, A.RFor Respondent: Shri Akhtar Hussain Ansari, D.R
Section 143(1)Section 143(2)Section 143(3)Section 35DSection 37(1)Section 92C

…ITA No.6310/Mum/2014 A.Y. 2010-11 1 M/s GCO Technologies Centre Pvt. Ltd. Vs.ITO-9(1)(4) IN THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri Pramod Kumar, Vice President and Shri Ravish Sood, Judicial Member M/s GCO Technologies Centre ITO-9(1)(4) Private Limited, Mumbai Office No. 227, 2nd Floor, Vs. Hari Om Plaza, M.G. Road, Borivali (E) Mumbai – 400066 PAN – AADCG4414E (Appellant) (Respondent) Appellant by: Shri Devendra Jain, A.R Respondent by: Shri Akhtar Hussain Ansari, D.R Date of Hearing: 21.10.2020 Date of Pronouncement: 05.11.2020 O R D E R PER RAVISH SOOD, JM The present appeal file…

DCIT, NEW DELHI vs. M/S. JATRA RUCHI COSMETICS (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 5877/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Feb 2019AY 2010-11

Bench: Shri H.S.Sidhu & Shri Prashant Maharishidcit, Vs. Jatra Ruchi Cosmetics Circle-13(1), (India) Pvt. Ltd, Cr Building, Shop No. 1 To 4, World New Delhi Trade Centre, Barakhamba Road, New Delhi Pan: Aaccj2047F (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Janardan Das, Sr. DR
Section 143(3)

…as ready to commence upon set up of requisite infrastructure i.e. acquisition of place of business, commencement of hiring of suitable personnel, identifying clients. 4.4 The Jurisdictional Delhi High Court in the case of E. Funds International India, [2007] 162 Taxmann 1 (Delhi), has held that the assessee being engaged in the software industry might not have earned revenue during the relevant previous year, but the fact could not be denied that assessee had taken all steps necessary to obtain business including efforts for marketing itself, which showed that assessee had commenced business in relevant previous…

DCIT CEN CIR 2(3), MUMBAI vs. HAGWOOD COMMERCIAL DEVELOPERS P.LTD, MUMBAI

In the result appeal of the assessee in ITA no

ITA 1540/MUM/2015[2012-13]Status: DisposedITAT Mumbai08 Feb 2017AY 2012-13

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1306/Mum/2015 ("नधा"रण वष" / Assessment Year : 2012-13) M/S Hagwood Commercial Acit, Cc -13, बनाम/ Developers Pvt. Ltd., Old Cgo, V. 105/106, Provogue House, M.K. Road, Off. New Link Road, Churchgate, Andheri (West), Mumbai. Mumbai – 400 053. "थायी लेखा सं./Pan : Aabch7508Q (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri Rushabh MehtaFor Respondent: Dr. Santosh Mankaskar,DR
Section 132Section 143(3)Section 153ASection 153C

…आयकर अपील"य अ"धकरण “H” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.1306/Mum/2015 ("नधा"रण वष" / Assessment Year : 2012-13) M/s Hagwood Commercial ACIT, CC -13, बनाम/ Developers Pvt. Ltd., Old CGO, v. 105/106, Provogue House, M.K. Road, Off. New Link Road, Churchgate, Andheri (West), Mumbai. Mumbai – 400 053. "थायी लेखा सं./PAN : AABCH7508Q (अपीलाथ" /Appellant) .. (""यथ" / Respondent) आयकर अपील सं./I.T.A. No.1540/Mum/2015 ("नधा"रण वष" / Assessment Year : 2012-13) DCIT, CC -2(3)…

DCIT CEN CIR 2(3), MUMBAI vs. ALLIANCE MALL DEVELOPERS CO. P.LTD, MUMBAI

In the result appeal of the assessee in ITA no

ITA 1539/MUM/2015[2012-13]Status: DisposedITAT Mumbai08 Feb 2017AY 2012-13

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1306/Mum/2015 ("नधा"रण वष" / Assessment Year : 2012-13) M/S Hagwood Commercial Acit, Cc -13, बनाम/ Developers Pvt. Ltd., Old Cgo, V. 105/106, Provogue House, M.K. Road, Off. New Link Road, Churchgate, Andheri (West), Mumbai. Mumbai – 400 053. "थायी लेखा सं./Pan : Aabch7508Q (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri Rushabh MehtaFor Respondent: Dr. Santosh Mankaskar,DR
Section 132Section 143(3)Section 153ASection 153C

…आयकर अपील"य अ"धकरण “H” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.1306/Mum/2015 ("नधा"रण वष" / Assessment Year : 2012-13) M/s Hagwood Commercial ACIT, CC -13, बनाम/ Developers Pvt. Ltd., Old CGO, v. 105/106, Provogue House, M.K. Road, Off. New Link Road, Churchgate, Andheri (West), Mumbai. Mumbai – 400 053. "थायी लेखा सं./PAN : AABCH7508Q (अपीलाथ" /Appellant) .. (""यथ" / Respondent) आयकर अपील सं./I.T.A. No.1540/Mum/2015 ("नधा"रण वष" / Assessment Year : 2012-13) DCIT, CC -2(3)…

ALLIANCE MALL DEVELOPERS CO. P. LTD,MUMBAI vs. ACIT CEN CIR 13, MUMBAI

In the result appeal of the assessee in ITA no

ITA 1308/MUM/2015[2012-13]Status: DisposedITAT Mumbai08 Feb 2017AY 2012-13

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1306/Mum/2015 ("नधा"रण वष" / Assessment Year : 2012-13) M/S Hagwood Commercial Acit, Cc -13, बनाम/ Developers Pvt. Ltd., Old Cgo, V. 105/106, Provogue House, M.K. Road, Off. New Link Road, Churchgate, Andheri (West), Mumbai. Mumbai – 400 053. "थायी लेखा सं./Pan : Aabch7508Q (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri Rushabh MehtaFor Respondent: Dr. Santosh Mankaskar,DR
Section 132Section 143(3)Section 153ASection 153C

…आयकर अपील"य अ"धकरण “H” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.1306/Mum/2015 ("नधा"रण वष" / Assessment Year : 2012-13) M/s Hagwood Commercial ACIT, CC -13, बनाम/ Developers Pvt. Ltd., Old CGO, v. 105/106, Provogue House, M.K. Road, Off. New Link Road, Churchgate, Andheri (West), Mumbai. Mumbai – 400 053. "थायी लेखा सं./PAN : AABCH7508Q (अपीलाथ" /Appellant) .. (""यथ" / Respondent) आयकर अपील सं./I.T.A. No.1540/Mum/2015 ("नधा"रण वष" / Assessment Year : 2012-13) DCIT, CC -2(3)…

HIGWOOD COMMERICAL DEVELOPERS P.LTD,MUMBAI vs. ACIT CEN CIR 13, MUMBAI

In the result appeal of the assessee in ITA no

ITA 1306/MUM/2015[2012-13]Status: DisposedITAT Mumbai08 Feb 2017AY 2012-13

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1306/Mum/2015 ("नधा"रण वष" / Assessment Year : 2012-13) M/S Hagwood Commercial Acit, Cc -13, बनाम/ Developers Pvt. Ltd., Old Cgo, V. 105/106, Provogue House, M.K. Road, Off. New Link Road, Churchgate, Andheri (West), Mumbai. Mumbai – 400 053. "थायी लेखा सं./Pan : Aabch7508Q (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri Rushabh MehtaFor Respondent: Dr. Santosh Mankaskar,DR
Section 132Section 143(3)Section 153ASection 153C

…आयकर अपील"य अ"धकरण “H” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.1306/Mum/2015 ("नधा"रण वष" / Assessment Year : 2012-13) M/s Hagwood Commercial ACIT, CC -13, बनाम/ Developers Pvt. Ltd., Old CGO, v. 105/106, Provogue House, M.K. Road, Off. New Link Road, Churchgate, Andheri (West), Mumbai. Mumbai – 400 053. "थायी लेखा सं./PAN : AABCH7508Q (अपीलाथ" /Appellant) .. (""यथ" / Respondent) आयकर अपील सं./I.T.A. No.1540/Mum/2015 ("नधा"रण वष" / Assessment Year : 2012-13) DCIT, CC -2(3)…

ACIT, NEW DELHI vs. M/S. GEO CONNECT LTD., NEW DELHI

In the result, appeals filed by the assessee in ITA Nos

ITA 5851/DEL/2011[2002-03]Status: DisposedITAT Delhi17 Jan 2017AY 2002-03

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 1927/Del/2008 & 127/Del/2011 Assessment Years: 2002-03 & 2003-04 Vs. Dy. CIT, Circle 12(1), New Delhi M/s. Geo Connect Ltd., Room No. 110, Indraprakash, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) And ITA Nos. 2088/Del/2008 & 5851/Del/2011 Assessment Year: 2002-03 DCIT./ACIT, Circle 12(1), New Vs. M/s. Geo Connect Ltd., Room Delhi No. 110, Indraprakash Building, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) Appe…

M/S GEO CONNECT LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeals filed by the assessee in ITA Nos

ITA 127/DEL/2011[2003-04]Status: DisposedITAT Delhi17 Jan 2017AY 2003-04

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 1927/Del/2008 & 127/Del/2011 Assessment Years: 2002-03 & 2003-04 Vs. Dy. CIT, Circle 12(1), New Delhi M/s. Geo Connect Ltd., Room No. 110, Indraprakash, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) And ITA Nos. 2088/Del/2008 & 5851/Del/2011 Assessment Year: 2002-03 DCIT./ACIT, Circle 12(1), New Vs. M/s. Geo Connect Ltd., Room Delhi No. 110, Indraprakash Building, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) Appe…

DCIT CIRCLE-12 (1) vs. GEO CONNECT LTD,

In the result, appeals filed by the assessee in ITA Nos

ITA 2088/DEL/2008[2002-2003]Status: DisposedITAT Delhi17 Jan 2017AY 2002-2003

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 1927/Del/2008 & 127/Del/2011 Assessment Years: 2002-03 & 2003-04 Vs. Dy. CIT, Circle 12(1), New Delhi M/s. Geo Connect Ltd., Room No. 110, Indraprakash, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) And ITA Nos. 2088/Del/2008 & 5851/Del/2011 Assessment Year: 2002-03 DCIT./ACIT, Circle 12(1), New Vs. M/s. Geo Connect Ltd., Room Delhi No. 110, Indraprakash Building, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) Appe…

GEO CONVEST LTD vs. DCIT CIRCLE-12 (1),

In the result, appeals filed by the assessee in ITA Nos

ITA 1927/DEL/2008[2002-2003]Status: DisposedITAT Delhi17 Jan 2017AY 2002-2003

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 1927/Del/2008 & 127/Del/2011 Assessment Years: 2002-03 & 2003-04 Vs. Dy. CIT, Circle 12(1), New Delhi M/s. Geo Connect Ltd., Room No. 110, Indraprakash, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) And ITA Nos. 2088/Del/2008 & 5851/Del/2011 Assessment Year: 2002-03 DCIT./ACIT, Circle 12(1), New Vs. M/s. Geo Connect Ltd., Room Delhi No. 110, Indraprakash Building, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) Appe…

DCIT 9(3)(1), MUMBAI vs. DEVON OUTSOURCING SERVICES P.LTD, MUMBAI

The appeal of the Revenue is dismissed

ITA 3389/MUM/2016[2012-13]Status: DisposedITAT Mumbai01 Sept 2016AY 2012-13

Bench: Shri Joginder Singh, Assessment Year:2012-13 Dy. Cit-9(3)(1), M/S Devon Outsourcing 215, Aayakar Bhavan, Services Pvt. Ltd., बनाम/ 2Nd Floor, M.K. Marg, 11-A Technopolis Vs. Mumbai-400020 Konowledge Park, Mahakali Caves Road, Andehri(E), Mumbai-400093 "नधा"रती / Assessee राज"व / Revenue P.A. No.Aadcd4209N

Section 143(3)Section 40

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, Assessment Year:2012-13 Dy. CIT-9(3)(1), M/s Devon Outsourcing 215, Aayakar Bhavan, Services Pvt. Ltd., बनाम/ 2nd Floor, M.K. Marg, 11-A technopolis Vs. Mumbai-400020 Konowledge Park, Mahakali Caves Road, Andehri(E), Mumbai-400093 "नधा"रती / Assessee राज"व / Revenue P.A. No.AADCD4209N Shri A. Rajhans -DR राज"व क" ओर से / Revenue by "नधा"रती क" ओर से / Assessee by None सुनवाई क" तार"ख / Date of Hearing 29/08/2016 01/09/201…

ACIT 10(1), MUMBAI vs. GATTEFOSSE INDIA P. LD, MUMBAI

In the result, appeal of revenue is dismissed

ITA 333/MUM/2013[2009-10]Status: DisposedITAT Mumbai04 Mar 2016AY 2009-10
For Appellant: Ms. Sonalee GodboleFor Respondent: Smt. Anu K. Aggarwal
Section 3

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘जी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI B.R.BASKARAN, AM & SHRI SANDEEP GOSAIN, JM आमकय अऩीर सं./ITA No.333/Mum/2013 (नििाारण वषा / Assessment Year :2009-2010) DCIT-10(1), Mumbai-20 Vs. M/s Gattefosse India Pvt. Ltd., Level 12, Regus Business Centre Pvt. Ltd., 294 CST Road, Near Mumbai University, Kalina Santacruz(E), Mumbai-98 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AACCG 9182 F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue by : Smt. Anu K. Aggarwal ननधाारयती की ओर से /Assessee by : Ms. Sonalee Godbole सुन…

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