CIT v. ETA Travel Agency Private Limited

109 Taxmann.com 66High Court2019#5397 most cited

What is CIT v. ETA Travel Agency Private Limited authority for?

The jurisdictional High Court has held that certain issues related to depreciation under Section 32 of the Income Tax Act are decided in favour of the Revenue.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT vs. ETA Travel Agency · Section 32 · depreciation · taxation laws amendment act · jurisdictional high court · revenue

Sections most often in play

Section 143(3)Section 263Section 37(1)Section 115JBSection 135Section 142(1)Section 143(2)Section 144B

Issues it is cited on

malabar industrialerroneous and prejudicialsection 263section 26scrutiny assessmentsection 143(2)section 143(3)indiatotal incomebusinesscompanyinterest

Judgments citing CIT v. ETA Travel Agency Private Limited

Fortrea Scientific Private Limited, Akruti Softech Park - Mumbai vs. PCIT - 3, Aayakar Bhavan - Mumbai

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

ITA 3477/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Oct 2025AY 2020-21

Bench: Ms. Kavitha Rajagopal, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

For Appellant: Shri Pranay Gandhi, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 143(2)Section 143(3)Section 144BSection 263Section 3Section 37(1)Section 41Section 80G

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, HON’BLE JUDICIAL MEMBER & SHRI OMKARESHWAR CHIDARA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 3477/Mum/2025 Assessment Year: 2020-21 Fortrea Scientific Private Limited Principal Commissioner of 2nd Floor, Akrutiz Softech Park Income Tax – 3, Mumbai Vs Road No. 21 Midc Road, Andheri East Mumbai - 400093 [PAN: AAKCS7755B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Pranay Gandhi, A/R Revenue by : Shri Vivek Perampurna, CIT D/R सुनवाई की तारीख/Date of Hearing : 16/07/2025 घोषणा की…

Cambridge Technology Enterprises Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 536/HYD/2019[2012-13]Status: DisposedITAT Hyderabad24 Jan 2025AY 2012-13

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.536/Hyd/2019 (निर्धारण वर्ा/Assessment Year: 2012-13) M/S Cambridge Technology Vs. Dcit Enterprises Limited Circle-1(2) Hyderabad Hyderabad [Pan :Aaacu3358G] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao, Ar रधजस् व द्वधरध/Revenue By: Shri Shiva Sewak, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 28/10/2024 घोर्णध की तधरीख/Date Of 24/01/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.03.2019 Of The Learned Principal Commissioner Of Income Tax [Ld.Pcit], Hyderabad Pertaining To A.Y.2012-13. 2. The Brief Facts Of The Case Are That The Assessee Company, Engaged In The Business Of Rendering Software Services, Filed Its Return Of Income For The A.Y.2012-13 On 26.09.2012, Admitting Total Income Of Rs.4,05,55,380/- Under Normal Provisions Of Income Tax Act, 1961 (“The Act”) & Rs.1,47,09173/-

For Appellant: Shri P.Murali Mohan RaoFor Respondent: Shri Shiva Sewak, CIT-DR
Section 115JSection 143(3)Section 263Section 37(1)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri K.Narasimha Chary, Judicial Member आ.अपी.सं /ITA No.536/Hyd/2019 (निर्धारण वर्ा/Assessment Year: 2012-13) M/s Cambridge Technology Vs. DCIT Enterprises Limited Circle-1(2) Hyderabad Hyderabad [PAN :AAACU3358G] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri P.Murali Mohan Rao, AR रधजस् व द्वधरध/Revenue by: Shri Shiva Sewak, CIT-DR सुिवधई की तधरीख/Date of Hearing: 28/10/2024 घोर्णध की तधरीख/Date of 24/01/2025 Pronouncement: आदेश / ORDER PER. MAN…

Trafogura Global Services Pvt Ltd, Mumbai vs. PCIT-6, Mumbai

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

ITA 1690/MUM/2023[2018-2019]Status: DisposedITAT Mumbai23 Aug 2023AY 2018-2019

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm Trafigura Global Services Pvt. Ltd. Pcit-6 501, 5Th Floor, Aaykara Bhawan Unit No. 1101, A-Wing, Plot No. C, 66G Block, One Bkc, Bandra Kurla Vs. M. G. Road, Mumbai-400 020 Complex, Mumbai – 400 051

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Sanjay Deshmukh
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM Trafigura Global Services Pvt. Ltd. PCIT-6 501, 5th Floor, Aaykara Bhawan Unit No. 1101, A-Wing, Plot No. C, 66G Block, One BKC, Bandra Kurla Vs. M. G. Road, Mumbai-400 020 Complex, Mumbai – 400 051 PAN/GIR No. AABCT 0037 C (Appellant) (Respondent) : Assessee by : Shri Madhur Agarwal Revenue by : Shri Sanjay Deshmukh Date of Hearing : 11.08.2023 Date of Pronouncement : 23.08.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the lear…

Atul Kumar Anchalia, Jaora vs. PCIT-1, Indore

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 63/IND/2022[2017-18]Status: DisposedITAT Indore03 Jan 2023AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

For Appellant: Shri Manish Dafaria, C.AFor Respondent: Shri P.K. Mishra, CIT-DR
Section 143(2)Section 143(3)Section 2(14)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (Conducted Through Virtual Court) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri B.M. Biyani, Accountant Member Assessment Year: 2017-18 Atul Kumar Anchalia The P.C.I.T.-1, Indore 108, Jawahar Path Jaora 457226, (Respondent) Vs Madhya Pradesh PAN No: ABOPA3513F (Appellant) Appellant by : Shri Manish Dafaria, C.A. Respondent by : Shri P.K. Mishra, CIT-DR Date of hearing : 04-11-2022 Date of pronouncement : 03-01-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee against the Revision…

M/S Alimaan Charitable Trust, Mumbai vs. CIT ( Exemption), Mumbai

ITA 1689/MUM/2020[2015-16]Status: DisposedITAT Mumbai21 Jun 2021AY 2015-16

Bench: Shri Manoj Kumar Aggarwal () & Shri Ravish Sood () Ita No.1689 /Mum/2020 (Assessment Year: 2015-16) M/S Alimaan Charitable Commissioner Of Income Trust, 206, Rewa Chambers, Vs. Tax (Exemptions),R. No. New Marine Lines, 617, 6Th Floor, Piramal Mumbai – 400 020 Chambers, Lal Baug,Parel,Mumbai – 400 012 Pan No. Aaata2536P (Assessee ) (Revenue) Assessee By : Shri Firojandhyaruzina, Senior Advocate Revenue By : Shri Rajeev Harit, Cit D.R Date Of Hearing: 28/05/2021 Date Of Pronouncement: 21/06/2021

For Appellant: Shri FirojAndhyaruzina, Senior AdvocateFor Respondent: Shri Rajeev Harit, CIT D.R
Section 12ASection 143(2)Section 143(3)Section 263

…ITA No. 1689/Mum/2020 A.Y. 2015-16 1 M/s Alimaan Charitable Trust Vs. Commissioner of Income Tax (Exemptions) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA No.1689 /MUM/2020 (Assessment Year: 2015-16) M/s Alimaan Charitable Commissioner of Income Trust, 206, Rewa Chambers, Vs. Tax (Exemptions),R. No. New Marine Lines, 617, 6th Floor, Piramal Mumbai – 400 020 Chambers, Lal Baug,Parel,Mumbai – 400 012 PAN No. AAATA2536P (Assessee ) (Revenue) Assessee by : Shri FirojAndhyaruzina, Senior Advocate Reven…

M/S.Srl Diagnostics Private Limited, Mumbai vs. Principal Commissioner Income Tax-7, Mumbai

Accordingly, the grounds raised by assessee are allowed

ITA 1528/MUM/2018[2013-14]Status: DisposedITAT Mumbai08 Jan 2021AY 2013-14

Bench: Shri S. Rifaur Rahman, Am & Shri R. L. Negi, Am आयकरअपीलसं./ I.T.A. No. 1528/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14)

For Appellant: Shri V. Sridharan & Shri SFor Respondent: Shri Anand Mohan, DR
Section 14ASection 263Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI R. L. NEGI, AM आयकरअपीलसं./ I.T.A. No. 1528/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14) PCIT-7, M/s SRL Diagnostics Pvt. Room No. 315, 3rd floor, Ltd. Aayakar Bhavan, M. K. बिधम/ Piramal Tower, Annexe, Road, Mumbai-400 020 Ganpatrao Kadam Marg, Vs. Lower Parel, Mumbai-400 013 स्थायीलेखासं./जीआइआरसं./ PAN No. AAACT9117E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Shri V. Sridharan & Shri S. Sriram, ARs by प्रत्यथीकीओरसे/Respondentby : Shri Anand Mohan, DR सुनवाईकीतारीख/ : 18.11.2020 D…

DCIT, Chennai vs. Shriram Epc Limited, Chennai

In the result, the appeal filed by the Revenue in ITA

ITA 2014/CHNY/2016[2012-13]Status: DisposedITAT Chennai08 Jan 2020AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…e case of Thiru Arrooran Sugars ltd vs. DCIT, 213 Taxman 90. The issue in the present grounds of appeal is decided against the assessee company and in favour of the Revenue by the Jurisdictional High Court in the cases of CIT vs. ETA Travel Agency (P) Ltd, 109 Taxmann.com 66 and CIT vs. Viswams,105 Taxmann.com 289 wherein it was held as under:- ITA Nos.1604-1740-2011—14-2744/16 :- 12 -: 24. Section 32 of the Act deals with depreciation. Section 32(1A) of the Act was inserted by the Taxation Laws (Amendment) Act, 1970 with effect from 01.4.1971. It was omitted by the Taxation Laws (Amendment and Miscellaneo…

DCIT, Chennai vs. Shriram Epc Limited, Chennai

In the result, the appeal filed by the Revenue in ITA

ITA 2013/CHNY/2016[2011-12]Status: DisposedITAT Chennai08 Jan 2020AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…e case of Thiru Arrooran Sugars ltd vs. DCIT, 213 Taxman 90. The issue in the present grounds of appeal is decided against the assessee company and in favour of the Revenue by the Jurisdictional High Court in the cases of CIT vs. ETA Travel Agency (P) Ltd, 109 Taxmann.com 66 and CIT vs. Viswams,105 Taxmann.com 289 wherein it was held as under:- ITA Nos.1604-1740-2011—14-2744/16 :- 12 -: 24. Section 32 of the Act deals with depreciation. Section 32(1A) of the Act was inserted by the Taxation Laws (Amendment) Act, 1970 with effect from 01.4.1971. It was omitted by the Taxation Laws (Amendment and Miscellaneo…

DCIT, Chennai vs. Shriram Epc Limited, Chennai

In the result, the appeal filed by the Revenue in ITA

ITA 2012/CHNY/2016[2010-11]Status: DisposedITAT Chennai08 Jan 2020AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…e case of Thiru Arrooran Sugars ltd vs. DCIT, 213 Taxman 90. The issue in the present grounds of appeal is decided against the assessee company and in favour of the Revenue by the Jurisdictional High Court in the cases of CIT vs. ETA Travel Agency (P) Ltd, 109 Taxmann.com 66 and CIT vs. Viswams,105 Taxmann.com 289 wherein it was held as under:- ITA Nos.1604-1740-2011—14-2744/16 :- 12 -: 24. Section 32 of the Act deals with depreciation. Section 32(1A) of the Act was inserted by the Taxation Laws (Amendment) Act, 1970 with effect from 01.4.1971. It was omitted by the Taxation Laws (Amendment and Miscellaneo…

DCIT, Chennai vs. Shriram Epc Limited, Chennai

In the result, the appeal filed by the Revenue in ITA

ITA 2011/CHNY/2016[2009-10]Status: DisposedITAT Chennai08 Jan 2020AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…e case of Thiru Arrooran Sugars ltd vs. DCIT, 213 Taxman 90. The issue in the present grounds of appeal is decided against the assessee company and in favour of the Revenue by the Jurisdictional High Court in the cases of CIT vs. ETA Travel Agency (P) Ltd, 109 Taxmann.com 66 and CIT vs. Viswams,105 Taxmann.com 289 wherein it was held as under:- ITA Nos.1604-1740-2011—14-2744/16 :- 12 -: 24. Section 32 of the Act deals with depreciation. Section 32(1A) of the Act was inserted by the Taxation Laws (Amendment) Act, 1970 with effect from 01.4.1971. It was omitted by the Taxation Laws (Amendment and Miscellaneo…

Shriram Epc Ltd., Chennai vs. DCIT, Chennai

In the result, the appeal filed by the Revenue in ITA

ITA 1740/CHNY/2016[2012-13]Status: DisposedITAT Chennai08 Jan 2020AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…e case of Thiru Arrooran Sugars ltd vs. DCIT, 213 Taxman 90. The issue in the present grounds of appeal is decided against the assessee company and in favour of the Revenue by the Jurisdictional High Court in the cases of CIT vs. ETA Travel Agency (P) Ltd, 109 Taxmann.com 66 and CIT vs. Viswams,105 Taxmann.com 289 wherein it was held as under:- ITA Nos.1604-1740-2011—14-2744/16 :- 12 -: 24. Section 32 of the Act deals with depreciation. Section 32(1A) of the Act was inserted by the Taxation Laws (Amendment) Act, 1970 with effect from 01.4.1971. It was omitted by the Taxation Laws (Amendment and Miscellaneo…

Shriram Epc Ltd., Chennai vs. DCIT, Chennai

In the result, the appeal filed by the Revenue in ITA

ITA 1604/CHNY/2016[2011-12]Status: DisposedITAT Chennai08 Jan 2020AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…e case of Thiru Arrooran Sugars ltd vs. DCIT, 213 Taxman 90. The issue in the present grounds of appeal is decided against the assessee company and in favour of the Revenue by the Jurisdictional High Court in the cases of CIT vs. ETA Travel Agency (P) Ltd, 109 Taxmann.com 66 and CIT vs. Viswams,105 Taxmann.com 289 wherein it was held as under:- ITA Nos.1604-1740-2011—14-2744/16 :- 12 -: 24. Section 32 of the Act deals with depreciation. Section 32(1A) of the Act was inserted by the Taxation Laws (Amendment) Act, 1970 with effect from 01.4.1971. It was omitted by the Taxation Laws (Amendment and Miscellaneo…

Reenaz Properties P. Ltd, Edapally, Kochi vs. The Pr CIT, Kochi

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

ITA 137/COCH/2019[2014-15]Status: DisposedITAT Cochin16 Oct 2019AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.R.KrishnanFor Respondent: Sri.Sudhanshu Shekar Jha
Section 143(3)Section 263Section 43CSection 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.137/Coch/2019 : Asst.Year 2014-2015 M/s.Reenaz Properties The Asst.Commissioner of Private Limited Vs. Income-tax, Corporate Rangamani & Co. Circle 2(2), Kochi. Rajarajeswari Bhavan Pazhaveedu P.O. Alappuzha – 688 009. PAN : AADCR1401Q. (Appellant) (Respondent) Appellant by : Sri.R.Krishnan Respondent by : Sri.Sudhanshu Shekar Jha Date of Pronouncement : 16.10.2019 Date of Hearing : 16.10.2019 O R D E R Per George George K, JM This appeal at the instance of the assessee is directed ag…

DCIT Large Tax Payer Unit 1, Chennai vs. M/S Sundaram Asset Management Company Limited, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 468/CHNY/2018[2014-15]Status: DisposedITAT Chennai03 Oct 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

DCIT Large Tax Payer Unit 1, Chennai vs. M/S Sundaram Asset Management Company Limited, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 467/CHNY/2018[2013-14]Status: DisposedITAT Chennai03 Oct 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

DCIT Large Tax Payer Unit 1, Chennai vs. M/S Sundaram Asset Management Company Limited, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 466/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Oct 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

DCIT Large Tax Payer Unit 1, Chennai vs. M/S Sundaram Asset Management Company Limited, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 465/CHNY/2018[2011-12]Status: DisposedITAT Chennai03 Oct 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

M/S Sundaram Asset Management Company Limited, Chennai vs. DCIT Large Tax Payer Unit 1, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 422/CHNY/2018[2014-15]Status: DisposedITAT Chennai03 Oct 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

M/S Sundaram Asset Management Company Limited, Chennai vs. DCIT Large Tax Payer Unit 1, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 421/CHNY/2018[2013-14]Status: DisposedITAT Chennai03 Oct 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

M/S Sundaram Asset Management Company Limited, Chennai vs. DCIT Large Tax Payer Unit 1, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 420/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Oct 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

CIT v. ETA Travel Agency Private Limited (109 Taxmann.com 66) — Cited in 21 Judgments | BharatTax