How many judgments cite CIT v. Everest Kento Cylinders Ltd.?

304 judgments on BharatTax cite CIT v. Everest Kento Cylinders Ltd. (378 ITR 57), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. Everest Kento Cylinders Ltd. come up under?

It is most often cited in judgments turning on Section 92B, Section 143(3), Section 14A, Section 115JB, Section 35(2AB), Section 37(1).

CIT v. Everest Kento Cylinders Ltd.

378 ITR 57High Court2015#258 most cited

What is CIT v. Everest Kento Cylinders Ltd. authority for?

Corporate guarantee fees are subject to transfer pricing rules, and adjustments may be needed to account for differences between corporate guarantees and more liquid bank guarantees when determining arm's length price.

304

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Everest Kento Cylinders Ltd. · corporate guarantee · transfer pricing · section 92B · section 92CA · arm's length price · associated enterprises · benchmarking · bank guarantee · discount · 378 ITR 57

Also reported as

58 Taxmann.com 254232 Taxmann 307

Sections most often in play

Section 92B Section 143(3)Section 14A Section 115JB Section 35(2AB)Section 37(1)Section 92CA Section 92CA(3)

Read the full judgment

Issues it is cited on

corporate guarantee safe harbour rules section 92b(1)safe harbour section 92b section 92f cup method associated enterprises section 92c(3)retrospective amendment benchmarking analysis section 92ca(3)

Judgments citing CIT v. Everest Kento Cylinders Ltd.

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 233/BANG/2021[2016-17]Status: DisposedITAT Bangalore30 May 2022AY 2016-17

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sit(Tp)A No.233/Bang/2021 Assessment Year : 2016-17 M/S. Trianz Holdings Pvt. Ltd., Acit, Vs. No.165/2, 6Th Floor, Kalyani Magnum, Circle – 7(1)(1), Doraisani Palya, Iim Post, Bengaluru. Bannerghatta Road, Bengaluru-560 076. Pan : Aafca 8051 P Appellant Respondent

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 14ASection 92BSection 92C

…ng of guarantee commission at 0.5% in the value of the corporate guarantee would be an appropriate addition. The following were the relevant observations of the Tribunal in this regard: “8.6.1 The Bombay High Court in CIT v Everest Kento Cylinders Ltd [2015] 378 ITR 57 dismissed the revenue’s appeal and upheld the charging of guarantee commission at 0.5% on the corporate guarantee. Thus, the contention of the learned AR that TP adjustment should not be made cannot be accepted. The co-ordinate bench in the case of Manipal Global Education Services Pvt. Ltd ITA No 388/Bang/2016 and recently in Medreich Ltd ITA No…

Wockhardt Limited, Aurangabad vs. Assistamt Commissioner of Income Tax, Circle -3, Aurangabad

In the result, the appeal filed by Revenue is partly allowed, the appeal filed by assessee is partly allowed and the CO filed by assessee is dismissed as withdrawn

ITA 758/PUN/2019[2013-14]Status: DisposedITAT Pune10 May 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.775/Pun/2019 निर्धारण वषा / Assessment Year : 2013-14 Acit, Circle-3, Aurangabad .......अऩीऱाथी / Appellant बिधम / V/S. Wockhardt Ltd., R&D Centre, D-4, Midc, Chikalthana, Aurangabad. Pan: Aaacw2472M ……प्रत्यथी / Respondent आयकर अपीऱ सं. / Ita No.758/Pun/2019 निर्धारण वषा / Assessment Year : 2013-14 Wockhardt Ltd., R&D Centre, D-4, Midc, Chikalthana, Aurangabad. Pan: Aaacw2472M .......अऩीऱाथी / Appellant बिधम / V/S. Acit, Circle-3, Aurangabad ……प्रत्यथी / Respondent Co No.43/Pun/2019 निर्धारण वषा / Assessment Year : 2013-14 Wockhardt Ltd., R&D Centre, D-4, Midc, Chikalthana, Aurangabad. Pan: Aaacw2472M .......Cross Objector बिधम / V/S. Acit, Circle-3, Aurangabad ……प्रत्यथी / Respondent Co No.43/Pun/2019

For Appellant: Shri Rajan VoraFor Respondent: Shri Anurag Shivastava

Section 143(3)Section 14ASection 35Section 80ISection 92B

…tainable for the reason that the TPO adopted CO No.43/PUN/2019 Arm's length price of guarantee commission by adopting average on the bankers rate notified by SBI. The Hon’ble jurisdictional High Court in the case of CIT vs. M/s. Everest Kento Cylinders Ltd. (378 ITR 57) held that a comparison cannot be made between a bank guarantee and corporate guarantee as is not between the like transaction. Hence, no transfer pricing adjustment could be made in respect of guarantee commission on the basis of bank rate and this ratio was followed by the Hon’ble jurisdictional High Court in the case of CIT vs. Glenmark Pharmac…

Havells India Ltd., Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 6509/DEL/2018[2014-15]Status: DisposedITAT Delhi09 May 2022AY 2014-15

Bench: Sh. A. D. Jaindr. B. R. R. Kumar

For Appellant: Sh. Akshat Jain, CA &For Respondent: Sh. Manvendra Goyal, CIT DR

Section 115JSection 80ISection 92BSection 92C

…8. Rebutting the argument of the ld. DR, the ld. AR alternatively argued that determination of the corporate guarantee at 1.3% is on a higher side and relied on the judgment of Hob’ble High Court of Bombay in the case of CIT Vs. Everest Kento Cylinders Ltd. 58 Taxmann 254 and also on the judgment of Hon’ble High Court of Bombay in the case of CIT Vs Thomas Cook (India) Ltd. in ITA No. 712 of 2017 order dated 26.08.2019. Keeping in view, the judgments of the Hon’ble Bombay High Court and in the absence of any other judgment contrarily brought to our notice, we hereby direct that the adjustment in respect of corp…

Sbs Transpole Logistics Pvt. Ltd., Gurgaon vs. ACIT, Circle- 22(2), New Delhi

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

ITA 6166/DEL/2017[2013-14]Status: DisposedITAT Delhi06 May 2022AY 2013-14

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Ms. Bhavya Bansal, CAFor Respondent: Ms. Meera Srivastava, CIT DR

Section 133(6)Section 143(3)Section 144C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-2’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER And DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No.6166/Del./2017 (ASSESSMENT YEAR : 2013-14) SBS Transpole Logistics Pvt. Ltd., vs. ACIT, Circle 22 (2), Plot No.217, Phase I, Sector 20, New Delhi. Near MDH Building, Gurgaon – 122 016 (Haryana). (PAN : AACCT0779Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Ms. Bhavya Bansal, CA REVENUE BY : Ms. Meera Srivastava, CIT DR Date of Hearing : 11.03.2022 Date of Order : 06.05.2022 O R D E R PER AMIT SHUKLA, JM The aforesaid appeal has been filed by the assess…

Tata Consultancy Services Ltd, Mumbai vs. Asst CIT Ltu-1, Mumbai

In the result, appeal by the assessee is partly allowed for statistical purpose

ITA 1650/MUM/2016[2011-12]Status: DisposedITAT Mumbai06 Apr 2022AY 2011-12

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Ms. Vatsalaa Jha, CIT–DR

Section 115JSection 143(3)Section 144C(1)Section 144C(13)Section 144C(5)Section 2(43)Section 37Section 40Section 90Section 91

…ibunal in assessee‟s own case in Tata Consultancy Service Ltd. v/s ACIT in ITA No. 5713/Mum/2016 for assessment year 2009-10 vide order dated 30.10.2019 following the decision of Hon‟ble Jurisdictional High Court in CIT v/s Everest Canto Cylinders Ltd. (2015) 378 ITR 57 directed the Tata Consultancy Services Ltd. ITA No. 17/Mum./2011 ITA no.1650/Mum./2016 ITA no.1054/Mum./2016 Assessing Officer to charge guarantee commission @ 0.5% per annum by observing as under: ―43. We have considered rival submissions and perused the material on record. We have also applied our mind to the decisions relied upon. Insofar as t…

M/S. United Spirits Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bengaluru

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

ITA 2701/BANG/2017[2013-14]Status: DisposedITAT Bangalore04 Apr 2022AY 2013-14

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2701/Bang/2017 : Asst.Year 2013-2014 M/S.United Spirits Limited The Deputy Commissioner Of Ub Towers, Income-Tax, Circle 7(1)(1) V. No.24 Vittal Mallya Road Bangalore. Bangalore – 560 001. Pan : Aaccm8043J. (Appellant) (Respondent) Appellant By : Sri.Percy Pardiwala, Senior Advocate Respondent By : Sri.Pradeep Kumar, Cit-Dr Date Of Pronouncement : 05.04.2022 Date Of Hearing : 24.03.2022 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 12.10.2017 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Engaged In The Manufacture & Sale Of Alcoholic Beverage. The Assessee Filed Its Return Of Income For The Assessment Year 2013-2014 On 28.11.2013 Which Was Selected For Scrutiny Assessment. During The Course Of Assessment, The Assessee’S Case Was Also Referred To The Transfer Pricing Officer (Tpo). The Tpo Vide Order Dated 26.10.2016, Recommended Transfer Pricing Adjustments. The A.O., Thereafter, Passed A Draft Assessment Order Dated 30.12.2016. 2 It(Tp)A No.2701/Bang/2017 M/S.United Spirits Limited.

For Appellant: Sri.Percy Pardiwala, Senior AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR

Section 143(3)Section 14ASection 234BSection 234CSection 36(1)(iii)

…mann.com 152 and contended that the adjustment if any should be restricted to 0.2% as held in the above decision. The learned DR relied on the TPO, DRP orders and justified the addition. 8.6.1 The Bombay High Court in CIT v Everest Kento Cylinders Ltd [2015] 378 ITR 57 dismissed the revenue’s appeal and upheld the charging of guarantee commission at 0.5% on the corporate guarantee. Thus, the contention of the learned AR 28 IT(TP)A No.2701/Bang/2017 M/s.United Spirits Limited. that TP adjustment should not be made cannot be accepted. The co-ordinate bench in the case of Manipal Global Education Services Pvt. Ltd…

Virgo Valves & Controls Ltd, Mumbai vs. DCIT 1(3), Mumbai

ITA 5617/MUM/2016[2009-10]Status: DisposedITAT Mumbai08 Mar 2022AY 2009-10

Section 143(3)Section 92C

…ITA No 3577/Mum/2014 ITA Nos. 5617 & 5337/Mum/2016 Assessment Years: 2008-09 to 2010-11 Page 1 of 13 IN THE INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI [Coram: Pramod Kumar, (Vice President) And Amarjit Singh, Judicial Member] ITA No. 361/Mum/2015 ITA Nos. 5617 & 5337/Mum/2016 Assessment Years: 2008-09 to 2010-11 M/s. Virgo Valves & Controls Ltd. ………….……… Appellant (now Virgo Valves & Controls Pvt Ltd.) 7B, 3rd Floor, Sambhava Chambers, Sir P.M.Road, Fort, Mumbai 400001 [PAN: AABCV8733H] Vs Deputy Commissioner of Income Tax 1(3) Mumbai …………………… Respondent Appearances: Aditya Ajgaonkar for the Appellant V…

Virgo Valves & Controls Ltd. (Now Virgo Valves & Controls Pvt. Ltd.), Mumbai vs. DCIT - 1(3), Mumbai

ITA 5337/MUM/2016[2008-09]Status: DisposedITAT Mumbai08 Mar 2022AY 2008-09

Section 143(3)Section 92C

Virgo Valves & Controls Ltd, Mumbai vs. DCIT 1(3), Mumbai

ITA 361/MUM/2015[2010-11]Status: DisposedITAT Mumbai08 Mar 2022AY 2010-11

Section 143(3)Section 92C

Virgo Valves & Controls Ltd, Mumbai vs. DCIT 1(3), Mumbai

ITA 3577/MUM/2014[2008-09]Status: DisposedITAT Mumbai08 Mar 2022AY 2008-09

Section 143(3)Section 92C

Torrent Pharmaceuticals Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax (OSD) Circle-8, Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 1285/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad22 Feb 2022AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita.No.1285 & 1286/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-10 & 2010-11 & Ita No.1396 & 1397/Ahd/2018 Asstt.Year 2011-12 & 2012-13 Torrent Pharmaceuticals Ltd. Acit, Circle-4(1)(2) Torrent House Ahmedabad. Vs. Off.Ashram Road Ahmedabad 380 009. आयकर अपील सं./Ita.No.1327 & 1328/Ahd/2017 िनधा"रण वष"/ Asstt. Year: 2009-10 & 2010-11 & आयकर अपील सं./Ita.No.1414 & 1415/Ahd/2018 िनधा"रण वष"/ Asstt. Year: 2011-12 & 2012-13 Acit, Circle-4(1)(2) Torrent Pharmaceuticals Ltd. Ahmedabad. Torrent House Vs. Off.Ashram Road Ahmedabad 380 009. (Applicant) (Responent) Assessee By : Shri Vartik Choksi, With Shri Biren Shah, Ars. Revenue By : Shri Mohd. Usman, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 23/11/2021 घोषणा क" तारीख /Date Of Pronouncement: 22/02/2022 आदेश/O R D E R Per Bench

For Appellant: Shri Vartik Choksi, With Shri Biren Shah, ARsFor Respondent: Shri Mohd. Usman, CIT-DR

Section 139(1)Section 143(3)Section 35Section 80Section 92C

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA.No.1285 and 1286/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-10 and 2010-11 AND ITA No.1396 and 1397/Ahd/2018 Asstt.Year 2011-12 and 2012-13 Torrent Pharmaceuticals Ltd. ACIT, Circle-4(1)(2) Torrent House Ahmedabad. Vs. Off.Ashram Road Ahmedabad 380 009. आयकर अपील सं./ITA.No.1327 and 1328/Ahd/2017 िनधा"रण वष"/ Asstt. Year: 2009-10 and 2010-11 AND आयकर अपील सं./ITA.No.1414 and 1415/Ahd/2018 िनधा"रण वष"/ Asstt. Year: 2011-12…

DCIT, Circle-19(2), New Delhi vs. Pci Ltd., New Delhi

The Appeal of the Assessee is dismissed

ITA 7959/DEL/2019[2015-16]Status: DisposedITAT Delhi22 Dec 2021AY 2015-16

Bench: Shri R. K. Pandaa N D Shri N. K. Choudhry(Through Video Conferencing)

For Appellant: Shri SatishAggarwal, C. AFor Respondent: Shri M. Barnwal, Sr. D. R

Section 250Section 36(1)(iii)

…‘corporate guarantee’ is not an ‘international transaction’ as per Section 92 of the Act. However, the ld. Commissioner did not get impressed and following the judgment of the Hon’ble Bombay High Court in the case of CIT Vs. Everest Kanto Cylinder Ltd. (2015) 378 ITR 57 (Bom.)partly affirmed the addition qua ‘corporate guarantee’ while reducing to 0.5% instead of 1.3% as determined by the AP/TPO. 8.1 Though the Assessee has preferred the instant appeal against the impugned order on this particular issue in hand, however accepted the factual position as submitted by the ld. DR to the effect that vide order dated…

Pci Ltd., New Delhi vs. ACIT, Circle-19(2), New Delhi

The Appeal of the Assessee is dismissed

ITA 7302/DEL/2019[2015-16]Status: DisposedITAT Delhi22 Dec 2021AY 2015-16

Bench: Shri R. K. Pandaa N D Shri N. K. Choudhry(Through Video Conferencing)

For Appellant: Shri SatishAggarwal, C. AFor Respondent: Shri M. Barnwal, Sr. D. R

Section 250Section 36(1)(iii)

Jt. CIT (OSD)- CC - 1(4), Mumbai vs. Ultratech Cement Ltd., Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly allowed as indicated above

ITA 3764/MUM/2018[2014-15]Status: DisposedITAT Mumbai14 Dec 2021AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “J” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.1412, 1413 2461 & 2462/MUM/2018 (A.Ys: 2012-13, 2011-12, 2013-14 & 2014-15) UltraTech Cement Ltd., v. DCIT, Central Circle -1(4) Ahura Centre, “B" Wing Pratishtha Bhavan, Old. C.G.O. Bldg., 2nd Floor, Mahakali Caves Road M.K. Road, Churchgate, Mumbai Andheri (E), Mumbai - 400093 PAN: AAACL6442L (Appellant) (Respondent) ITA NOs. 2871, 2872 &2873/MUM/2018 (A.Ys: 2011-12, 2012-13, 2013-14) DCIT, Central Circle -1(4) v. UltraTech Cement Lt…

DCIT- CC- 1(4), Mumbai vs. Ultratech Cement Ltd., Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 2873/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 Dec 2021AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “J” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.1412, 1413 2461 & 2462/MUM/2018 (A.Ys: 2012-13, 2011-12, 2013-14 & 2014-15) UltraTech Cement Ltd., v. DCIT, Central Circle -1(4) Ahura Centre, “B" Wing Pratishtha Bhavan, Old. C.G.O. Bldg., M.K. Road, Churchgate, Mumbai 2nd Floor, Mahakali Caves Road Andheri (E), Mumbai - 400093 PAN: AAACL6442L (Appellant) (Respondent) ITA NOs. 2871, 2872 &2873/MUM/2018 (A.Ys: 2011-12, 2012-13, 2013-14) DCIT, Central Circle -1(4) v. UltraTech Cement Lt…

DCIT -CC-1(4), Mumbai vs. Ultratech Cement Ltd., Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 2872/MUM/2018[2012-13]Status: DisposedITAT Mumbai14 Dec 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “J” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.1412, 1413 2461 & 2462/MUM/2018 (A.Ys: 2012-13, 2011-12, 2013-14 & 2014-15) UltraTech Cement Ltd., v. DCIT, Central Circle -1(4) Ahura Centre, “B" Wing Pratishtha Bhavan, Old. C.G.O. Bldg., M.K. Road, Churchgate, Mumbai 2nd Floor, Mahakali Caves Road Andheri (E), Mumbai - 400093 PAN: AAACL6442L (Appellant) (Respondent) ITA NOs. 2871, 2872 &2873/MUM/2018 (A.Ys: 2011-12, 2012-13, 2013-14) DCIT, Central Circle -1(4) v. UltraTech Cement Lt…

DCIT - CC - 1(4), Mumbai vs. Ultratech Cement Ltd., Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 2871/MUM/2018[2011-12]Status: DisposedITAT Mumbai14 Dec 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “J” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.1412, 1413 2461 & 2462/MUM/2018 (A.Ys: 2012-13, 2011-12, 2013-14 & 2014-15) UltraTech Cement Ltd., v. DCIT, Central Circle -1(4) Ahura Centre, “B" Wing Pratishtha Bhavan, Old. C.G.O. Bldg., M.K. Road, Churchgate, Mumbai 2nd Floor, Mahakali Caves Road Andheri (E), Mumbai - 400093 PAN: AAACL6442L (Appellant) (Respondent) ITA NOs. 2871, 2872 &2873/MUM/2018 (A.Ys: 2011-12, 2012-13, 2013-14) DCIT, Central Circle -1(4) v. UltraTech Cement Lt…

Ultratech Cement Ltd, Mumbai vs. DCIT Cen Cir 1(4), Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 2462/MUM/2018[2014-15]Status: DisposedITAT Mumbai14 Dec 2021AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “J” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.1412, 1413 2461 & 2462/MUM/2018 (A.Ys: 2012-13, 2011-12, 2013-14 & 2014-15) UltraTech Cement Ltd., v. DCIT, Central Circle -1(4) Ahura Centre, “B" Wing Pratishtha Bhavan, Old. C.G.O. Bldg., M.K. Road, Churchgate, Mumbai 2nd Floor, Mahakali Caves Road Andheri (E), Mumbai - 400093 PAN: AAACL6442L (Appellant) (Respondent) ITA NOs. 2871, 2872 &2873/MUM/2018 (A.Ys: 2011-12, 2012-13, 2013-14) DCIT, Central Circle -1(4) v. UltraTech Cement Lt…

Ultratech Cement Ltd, Mumbai vs. DCIT Cen Cir 1(4), Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 2461/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 Dec 2021AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “J” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.1412, 1413 2461 & 2462/MUM/2018 (A.Ys: 2012-13, 2011-12, 2013-14 & 2014-15) UltraTech Cement Ltd., v. DCIT, Central Circle -1(4) Ahura Centre, “B" Wing Pratishtha Bhavan, Old. C.G.O. Bldg., M.K. Road, Churchgate, Mumbai 2nd Floor, Mahakali Caves Road Andheri (E), Mumbai - 400093 PAN: AAACL6442L (Appellant) (Respondent) ITA NOs. 2871, 2872 &2873/MUM/2018 (A.Ys: 2011-12, 2012-13, 2013-14) DCIT, Central Circle -1(4) v. UltraTech Cement Lt…

Ultratech Cement Ltd, Mumbai vs. DCIT Cen Cir 1(4), Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 1413/MUM/2018[2011-12]Status: DisposedITAT Mumbai14 Dec 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “J” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.1412, 1413 2461 & 2462/MUM/2018 (A.Ys: 2012-13, 2011-12, 2013-14 & 2014-15) UltraTech Cement Ltd., v. DCIT, Central Circle -1(4) Ahura Centre, “B" Wing Pratishtha Bhavan, Old. C.G.O. Bldg., M.K. Road, Churchgate, Mumbai 2nd Floor, Mahakali Caves Road Andheri (E), Mumbai - 400093 PAN: AAACL6442L (Appellant) (Respondent) ITA NOs. 2871, 2872 &2873/MUM/2018 (A.Ys: 2011-12, 2012-13, 2013-14) DCIT, Central Circle -1(4) v. UltraTech Cement Lt…