CIT v. Friends & Friends Shipping (P.) Ltd.

217 Taxmann 267High Court2013#2317 most cited
50

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Friends & Friends Shipping (P.) Ltd. · Friends & Friends Shipping · Sooraj Mull Nagarmull · speculation loss · section 43(5) · section 14A disallowance · r&d expenditure · weighted deduction · section 35(2AB) · transfer pricing · section 92B · business expediency

Also reported as

35 Taxmann.com 553

Issues it is cited on

speculation losssection 43(5)section 14a(1)r&d expenditurespeculative transactionweighted deductionsection 35(2ab)interest free advancescorporate guaranteesection 92bbusiness expediencydisallowance under section 14a

Judgments citing CIT v. Friends & Friends Shipping (P.) Ltd.

HCL TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08] HCL Technologies Limited, Asst. Commissioner of 806, Siddhartha 96, Income Tax, Central Circle-2, Nehru Place, New Delhi. Vs New Delhi. PAN- AAACH1645P Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv., Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., Shri Arpit Goyal, CA & Shri Shashvat Dhamija, Adv. Revenue by Shri G.C. Srivastava, Special Counsel (VC), Shri Kalrav Malhotra, Adv…

HCL TECHNOLOGIES LTD,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08] HCL Technologies Limited, Asst. Commissioner of 806, Siddhartha 96, Income Tax, Central Circle-2, Nehru Place, New Delhi. Vs New Delhi. PAN- AAACH1645P Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv., Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., Shri Arpit Goyal, CA & Shri Shashvat Dhamija, Adv. Revenue by Shri G.C. Srivastava, Special Counsel (VC), Shri Kalrav Malhotra, Adv…

M/S. CADILA PHARMACEUTICALS LTD. ,AHMEDABAD vs. THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, appeal of the Revenue is partly allowed for statistical purpose and the appeal of the assessee is partly allowed

ITA 383/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

Section 115JSection 144Section 2Section 35Section 36(1)(iii)Section 36(1)(vii)Section 37Section 43BSection 80I

…ITA Nos.345 & 383/Ahd/2020 Assessment Years: 2012-13 Page 1 of 20 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 The Deputy Commissioner of M/s. Cadila Pharmaceuticals Income Tax, Limited, Circle – 1(1)(2), 708, Cadila Corporate Campus Ahmedabad. Vs. Sarkhej Dholka Road, Bhat, Ahmedabad – 382 210. [PAN – AAACC 6251 E] Assessment Year: 2012-13 M/s. Cadila Pharmaceuticals The Deputy Commissioner of Limited, Income Tax, 708, Cadila Corporate Campus, Circle – 1(1)(2), Sa…

THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. CADILA PHARMACEUTICALS LTD. , AHMEDABAD

In the result, appeal of the Revenue is partly allowed for statistical purpose and the appeal of the assessee is partly allowed

ITA 345/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

Section 115JSection 144Section 2Section 35Section 36(1)(iii)Section 36(1)(vii)Section 37Section 43BSection 80I

…ITA Nos.345 & 383/Ahd/2020 Assessment Years: 2012-13 Page 1 of 20 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 The Deputy Commissioner of M/s. Cadila Pharmaceuticals Income Tax, Limited, Circle – 1(1)(2), 708, Cadila Corporate Campus Ahmedabad. Vs. Sarkhej Dholka Road, Bhat, Ahmedabad – 382 210. [PAN – AAACC 6251 E] Assessment Year: 2012-13 M/s. Cadila Pharmaceuticals The Deputy Commissioner of Limited, Income Tax, 708, Cadila Corporate Campus, Circle – 1(1)(2), Sa…

THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. CADILA PHARMACEUTICALS LTD. , AHMEDABAD

In the result, Revenue’s appeal is allowed in part

ITA 74/AHD/2020[2010-11]Status: DisposedITAT Ahmedabad01 Jul 2024AY 2010-11

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Parin Shah, A.RsFor Respondent: Dr. Darsi Suman Ratnam, CIT
Section 143(3)Section 35

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri TR Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Assessment Year: 2010-11 Cadila Pharmaceuticals The ACIT, Ltd. 708, Corporate Circle-1(1)(2), Campus, Sarkhej Dholka Vs Ahmedabad Road, Bhat, Ahmedabad (Appellant) (Respondent) & Assessment: Year 2010-11 The DCIT, Cadila Pharmaceuticals Circle-1(1)(2), Ltd. Ahmedabad Vs. 708, Corporate Campus, Sarkhej Dholka Road, Bhat, Ahmedabad PAN No. : AHMC00381D (Appellant) (Respondent) Shri Bandish Soparkar & Shri Assessee by : Parin Shah, A.Rs. Revenue by : Dr. Darsi Suman…

CADILA PHARMACEUTICALS LTD. ,AHMEDABAD vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, Revenue’s appeal is allowed in part

ITA 53/AHD/2020[2010-11]Status: DisposedITAT Ahmedabad01 Jul 2024AY 2010-11

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Parin Shah, A.RsFor Respondent: Dr. Darsi Suman Ratnam, CIT
Section 143(3)Section 35

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri TR Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Assessment Year: 2010-11 Cadila Pharmaceuticals The ACIT, Ltd. 708, Corporate Circle-1(1)(2), Campus, Sarkhej Dholka Vs Ahmedabad Road, Bhat, Ahmedabad (Appellant) (Respondent) & Assessment: Year 2010-11 The DCIT, Cadila Pharmaceuticals Circle-1(1)(2), Ltd. Ahmedabad Vs. 708, Corporate Campus, Sarkhej Dholka Road, Bhat, Ahmedabad PAN No. : AHMC00381D (Appellant) (Respondent) Shri Bandish Soparkar & Shri Assessee by : Parin Shah, A.Rs. Revenue by : Dr. Darsi Suman…

DCIT CENTRAL CIRCLE 1(1), CHENNAI vs. COASTAL ENERGY PVT LTD., CHENNAI

In the result, both the appeals filed by the assessee as well as Revenue are dismissed

ITA 1354/CHNY/2018[2009-10]Status: DisposedITAT Chennai06 Sept 2023AY 2009-10

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.1337/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 M/S. Coastal Energy Pvt. Ltd., Vs. The Deputy Commissioner Of No. 4, Buharia Towers, 5Th Floor, Income Tax, Moores Road, Chennai 600 006. Corporate Circle 1(2), Chennai. [Pan:Aaacc4160A] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1354/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The Deputy Commissioner Of Vs. M/S. Coastal Energy Pvt. Ltd., No. 4, Buharia Towers, 5Th Floor, Income Tax, Central Circle 1(1), Moores Road, Chennai 600 006. Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Shri B. Ramakrishnan, Fca Department By : Shri R. Mohan Reddy, Cit सुनवाई की तारीख/ Date Of Hearing : 26.06.2023 घोषणा की तारीख /Date Of Pronouncement : 06.09.2023 आदेश /O R D E R Per V. Durga Rao: Both The Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Order Of The Ld. Commissioner Of Income Tax

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri R. Mohan Reddy, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri Manjunatha, G. Accountant Member आयकर अपील सं./I.T.A. No.1337/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 M/s. Coastal Energy Pvt. Ltd., Vs. The Deputy Commissioner of No. 4, Buharia Towers, 5th Floor, Income Tax, Moores Road, Chennai 600 006. Corporate Circle 1(2), Chennai. [PAN:AAACC4160A] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1354/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The D…

COASTAL ENERGY PVT LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 1(2), CHENNAI

In the result, both the appeals filed by the assessee as well as Revenue are dismissed

ITA 1337/CHNY/2018[2009-10]Status: DisposedITAT Chennai06 Sept 2023AY 2009-10

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.1337/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 M/S. Coastal Energy Pvt. Ltd., Vs. The Deputy Commissioner Of No. 4, Buharia Towers, 5Th Floor, Income Tax, Moores Road, Chennai 600 006. Corporate Circle 1(2), Chennai. [Pan:Aaacc4160A] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1354/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The Deputy Commissioner Of Vs. M/S. Coastal Energy Pvt. Ltd., No. 4, Buharia Towers, 5Th Floor, Income Tax, Central Circle 1(1), Moores Road, Chennai 600 006. Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Shri B. Ramakrishnan, Fca Department By : Shri R. Mohan Reddy, Cit सुनवाई की तारीख/ Date Of Hearing : 26.06.2023 घोषणा की तारीख /Date Of Pronouncement : 06.09.2023 आदेश /O R D E R Per V. Durga Rao: Both The Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Order Of The Ld. Commissioner Of Income Tax

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri R. Mohan Reddy, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri Manjunatha, G. Accountant Member आयकर अपील सं./I.T.A. No.1337/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 M/s. Coastal Energy Pvt. Ltd., Vs. The Deputy Commissioner of No. 4, Buharia Towers, 5th Floor, Income Tax, Moores Road, Chennai 600 006. Corporate Circle 1(2), Chennai. [PAN:AAACC4160A] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1354/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The D…

DEPUTY COMMISSSIONER OF INCOME TAX, CIRCLE -1,, AURANGABAD vs. ENDURANCE TECHNOLOGIES PVT. LTD,, AURANGABAD

Appeals are dismissed in above terms

ITA 1694/PUN/2017[2012-13]Status: DisposedITAT Pune15 Jul 2022AY 2012-13

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No. 989/Pn/2015 ननधधारण वषा / Assessment Year : 2010-11

For Appellant: Shri Nikhil Pathak & Abhay A. AvchatFor Respondent: Shri S. P. Walimbe
Section 143(3)Section 14ASection 154Section 43(5)Section 73(4)

…आयकर अपीऱीय अधिकरण “ ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No. 989/PN/2015 ननधधारण वषा / Assessment Year : 2010-11 .......अपऩलधथी / Appellant ACIT, Circle 1, Aurangabad. बनधम / V/s. Endurance Technologies Pvt. Ltd., No.K -228,MIDC Industrial Area, Waluj, Aurangabad- 431136. ……प्रत्यथी / Respondent PAN : AAACE7066P आयकर अपीऱ सं. / ITA No’s.958/PUN/2016 & 1694/PUN/2017 ननधधारण वषा / Assessment Years : 2011-12 & 2012-13 .......अपऩलधथी / Appellant DCIT, Circle 1, Aurangabad. बनधम / V/s. Endura…

DEPUTU COMMISSIONER OF INCOME-TAX vs. ENDURANCE TECHNOLOGIES PVT. LTD.,, AURANGABAD

Appeals are dismissed in above terms

ITA 958/PUN/2016[2011-12]Status: DisposedITAT Pune15 Jul 2022AY 2011-12

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No. 989/Pn/2015 ननधधारण वषा / Assessment Year : 2010-11

For Appellant: Shri Nikhil Pathak & Abhay A. AvchatFor Respondent: Shri S. P. Walimbe
Section 143(3)Section 14ASection 154Section 43(5)Section 73(4)

…आयकर अपीऱीय अधिकरण “ ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No. 989/PN/2015 ननधधारण वषा / Assessment Year : 2010-11 .......अपऩलधथी / Appellant ACIT, Circle 1, Aurangabad. बनधम / V/s. Endurance Technologies Pvt. Ltd., No.K -228,MIDC Industrial Area, Waluj, Aurangabad- 431136. ……प्रत्यथी / Respondent PAN : AAACE7066P आयकर अपीऱ सं. / ITA No’s.958/PUN/2016 & 1694/PUN/2017 ननधधारण वषा / Assessment Years : 2011-12 & 2012-13 .......अपऩलधथी / Appellant DCIT, Circle 1, Aurangabad. बनधम / V/s. Endura…

ASSISTANT COMMISSIONER OF INCOME-TAX vs. ENDURANCE TECHNOLOGIES PVT. LTD.,, AURANGABAD

Appeals are dismissed in above terms

ITA 989/PUN/2015[2010-11]Status: DisposedITAT Pune15 Jul 2022AY 2010-11

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No. 989/Pn/2015 ननधधारण वषा / Assessment Year : 2010-11

For Appellant: Shri Nikhil Pathak & Abhay A. AvchatFor Respondent: Shri S. P. Walimbe
Section 143(3)Section 14ASection 154Section 43(5)Section 73(4)

…आयकर अपीऱीय अधिकरण “ ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No. 989/PN/2015 ननधधारण वषा / Assessment Year : 2010-11 .......अपऩलधथी / Appellant ACIT, Circle 1, Aurangabad. बनधम / V/s. Endurance Technologies Pvt. Ltd., No.K -228,MIDC Industrial Area, Waluj, Aurangabad- 431136. ……प्रत्यथी / Respondent PAN : AAACE7066P आयकर अपीऱ सं. / ITA No’s.958/PUN/2016 & 1694/PUN/2017 ननधधारण वषा / Assessment Years : 2011-12 & 2012-13 .......अपऩलधथी / Appellant DCIT, Circle 1, Aurangabad. बनधम / V/s. Endura…

DY CIT, CC--1(2), MUMBAI vs. M/S MAHENDRA BROTHERS EXPORTS P. LTD., MUMBAI

In the result, appeals of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 127/MUM/2021[2010-11]Status: DisposedITAT Mumbai29 Nov 2021AY 2010-11
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.128/Mum/2021 (Assessment Year :2011-12) & Dy. Commissioner of Vs. M/s. Mahendra Brothers Income-Tax Exports Pvt. Ltd., CE 7011-15, 8th Floor Central Circle 1(2) Mumbai Bharat Diamond Bourse 906, 9th Floor, Pratishtha Bandra (E) Bhavan, Old CGO Building Mumbai – 400 051 (Annexe), M.K.Road Mumbai – 400 020 PAN/GIR No. AAFCM0246E (Appellant) .. (Respondent) M/s. Mahendra Brothers Vs. Dy. Commissioner of Income- Exports Pvt. Ltd., Tax CE 7011-15, 8th Floor Central Ci…

DCIT CENTRAL CIRCLE -II, GURGAON vs. ORIENT CRAFT LTD., NEW DELHI

ITA 5037/DEL/2019[2013-14]Status: DisposedITAT Delhi24 Sept 2021AY 2013-14

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

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Ms. Pramita M. Biswas, CIT-D.R
Section 14ASection 14A(1)Section 43(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No.3310/DEL/2019 Assessment Year: 2013-2014 Orient Craft Ltd., C/O vs. DCIT, Central Circle-II, RRA Tax India D-28, Gurgaon. South Extn. Part-I, New Delhi. TAN/PAN: AAACO0068M (Appellant) (Respondent) I.T.A. No.5037/DEL/2019 Assessment Year: 2013-2014 DCIT, Central Circle-II, Orient Craft Ltd., Gurgaon. vs. C/O RRA Tax India D-28, South Extn. Part-I, New Delhi. TAN/PAN: AAACO0068M (Appellant) (Respondent) Appellant by: Dr. Rakesh Gupta, Adv. Respondent by: Ms…

ORIENT CRAFT LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE -II, GURGAON

ITA 3313/DEL/2019[2016-17]Status: DisposedITAT Delhi24 Sept 2021AY 2016-17

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

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Ms. Pramita M. Biswas, CIT-D.R
Section 14ASection 14A(1)Section 43(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No.3310/DEL/2019 Assessment Year: 2013-2014 Orient Craft Ltd., C/O vs. DCIT, Central Circle-II, RRA Tax India D-28, Gurgaon. South Extn. Part-I, New Delhi. TAN/PAN: AAACO0068M (Appellant) (Respondent) I.T.A. No.5037/DEL/2019 Assessment Year: 2013-2014 DCIT, Central Circle-II, Orient Craft Ltd., Gurgaon. vs. C/O RRA Tax India D-28, South Extn. Part-I, New Delhi. TAN/PAN: AAACO0068M (Appellant) (Respondent) Appellant by: Dr. Rakesh Gupta, Adv. Respondent by: Ms…

ORIENT CRAFT LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE -II, GURGAON

ITA 3310/DEL/2019[2013-14]Status: DisposedITAT Delhi24 Sept 2021AY 2013-14

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

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Ms. Pramita M. Biswas, CIT-D.R
Section 14ASection 14A(1)Section 43(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No.3310/DEL/2019 Assessment Year: 2013-2014 Orient Craft Ltd., C/O vs. DCIT, Central Circle-II, RRA Tax India D-28, Gurgaon. South Extn. Part-I, New Delhi. TAN/PAN: AAACO0068M (Appellant) (Respondent) I.T.A. No.5037/DEL/2019 Assessment Year: 2013-2014 DCIT, Central Circle-II, Orient Craft Ltd., Gurgaon. vs. C/O RRA Tax India D-28, South Extn. Part-I, New Delhi. TAN/PAN: AAACO0068M (Appellant) (Respondent) Appellant by: Dr. Rakesh Gupta, Adv. Respondent by: Ms…

GREATSHIP (INDIA) LTD,MUMBAI vs. DCIT 5(1)(1), MUMBAI

In the result, appeal is partly allowed

ITA 901/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Apr 2021AY 2010-11

Bench: Shri Saktijit Dey () & Shri Manoj Kumar Aggarwal ()

Section 143(3)

…I.T.A. No.901/Mum/2015 1 IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) I.T.A. No.901 /Mum/2015 (Assessment year 2010-11) Greatship (India) Ltd vs Deputy Commissioner of Income-tax- C/o Kalyaniwalla & Mistry 5(1)(1), Mumbai Army & Navy Building 3rd Floor, 148, Mahatma Gandhi Road, Fort, Mumbai-400 001 PAN : AABCG8542K APPELLANT RESPONDENT Assessee by Shri Nitesh Joshi Respondent by Shri Sushil Kumar Mishra, DR Date of hearing 24-03-2021 Date of pronouncement 22-04-2021 O R D E R Per Saktijit Dey, JM: This…

THIAGARAJAR MILLS (P) LIMITED,MADURAI vs. JCT, MADURAI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 1204/CHNY/2015[2011-12]Status: DisposedITAT Chennai29 Nov 2019AY 2011-12

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.Nos.1202, 1203 & 1204/Chny/2015 िनधा"रण वष"/Assessment Years: 2009-10, 2010-11 & 2011-12 M/S. Thiagarajar Mills (P) Ltd., Joint Commissioner Of Gst Road, Kappalur Vs. Income Tax, Madurai – 625 008. Range – I, Madurai [Pan: Aaact 4304R] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Srinivasan, Advocate ""थ" की ओर से/Respondent By : Shri M. Srinivasa Rao, Cit सुनवाई की तारीख/ Date Of Hearing : 24.10.2019 घोषणा की तारीख /Date Of Pronouncement : 29.11.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: These Three Appeals Filed By The Same Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals)-I, Chennai All Dated 20.03.2015 Relevant To The Assessment Years 2009-10, 2010-11 & 2011-12. Since Common Issues Have Been Raised In These Appeals, Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity.

For Appellant: Shri R. Srinivasan, AdvocateFor Respondent: Shri M. Srinivasa Rao, CIT
Section 129Section 143(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘डी ’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी एस जयरामन, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A.Nos.1202, 1203 & 1204/Chny/2015 िनधा"रण वष"/Assessment Years: 2009-10, 2010-11 & 2011-12 M/s. Thiagarajar Mills (P) Ltd., Joint Commissioner of GST Road, Kappalur Vs. Income Tax, Madurai – 625 008. Range – I, Madurai [PAN: AAACT 4304R] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri R. Srinivasan, Advocate ""थ" की ओर से/Res…

THIAGARAJAR MILLS (P) LIMITED,MADURAI vs. JCT, MADURAI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 1203/CHNY/2015[2010-11]Status: DisposedITAT Chennai29 Nov 2019AY 2010-11

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.Nos.1202, 1203 & 1204/Chny/2015 िनधा"रण वष"/Assessment Years: 2009-10, 2010-11 & 2011-12 M/S. Thiagarajar Mills (P) Ltd., Joint Commissioner Of Gst Road, Kappalur Vs. Income Tax, Madurai – 625 008. Range – I, Madurai [Pan: Aaact 4304R] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Srinivasan, Advocate ""थ" की ओर से/Respondent By : Shri M. Srinivasa Rao, Cit सुनवाई की तारीख/ Date Of Hearing : 24.10.2019 घोषणा की तारीख /Date Of Pronouncement : 29.11.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: These Three Appeals Filed By The Same Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals)-I, Chennai All Dated 20.03.2015 Relevant To The Assessment Years 2009-10, 2010-11 & 2011-12. Since Common Issues Have Been Raised In These Appeals, Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity.

For Appellant: Shri R. Srinivasan, AdvocateFor Respondent: Shri M. Srinivasa Rao, CIT
Section 129Section 143(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘डी ’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी एस जयरामन, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A.Nos.1202, 1203 & 1204/Chny/2015 िनधा"रण वष"/Assessment Years: 2009-10, 2010-11 & 2011-12 M/s. Thiagarajar Mills (P) Ltd., Joint Commissioner of GST Road, Kappalur Vs. Income Tax, Madurai – 625 008. Range – I, Madurai [PAN: AAACT 4304R] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri R. Srinivasan, Advocate ""थ" की ओर से/Res…

THIAGARAJAR MILLS (P) LIMITED,MADURAI vs. JCT, MADURAI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 1202/CHNY/2015[2009-10]Status: DisposedITAT Chennai29 Nov 2019AY 2009-10

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.Nos.1202, 1203 & 1204/Chny/2015 िनधा"रण वष"/Assessment Years: 2009-10, 2010-11 & 2011-12 M/S. Thiagarajar Mills (P) Ltd., Joint Commissioner Of Gst Road, Kappalur Vs. Income Tax, Madurai – 625 008. Range – I, Madurai [Pan: Aaact 4304R] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Srinivasan, Advocate ""थ" की ओर से/Respondent By : Shri M. Srinivasa Rao, Cit सुनवाई की तारीख/ Date Of Hearing : 24.10.2019 घोषणा की तारीख /Date Of Pronouncement : 29.11.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: These Three Appeals Filed By The Same Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals)-I, Chennai All Dated 20.03.2015 Relevant To The Assessment Years 2009-10, 2010-11 & 2011-12. Since Common Issues Have Been Raised In These Appeals, Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity.

For Appellant: Shri R. Srinivasan, AdvocateFor Respondent: Shri M. Srinivasa Rao, CIT
Section 129Section 143(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘डी ’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी एस जयरामन, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A.Nos.1202, 1203 & 1204/Chny/2015 िनधा"रण वष"/Assessment Years: 2009-10, 2010-11 & 2011-12 M/s. Thiagarajar Mills (P) Ltd., Joint Commissioner of GST Road, Kappalur Vs. Income Tax, Madurai – 625 008. Range – I, Madurai [PAN: AAACT 4304R] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri R. Srinivasan, Advocate ""थ" की ओर से/Res…

DCIT, CIR-12(2), KOLKATA, KOLKATA vs. M/S. TEGA INDUSTRIES LTD., KOLKATA

In the result, the Cross Objections filed by the assessee (in C

ITA 1049/KOL/2017[2011-12]Status: DisposedITAT Kolkata31 Oct 2019AY 2011-12

Bench: Shri A.T. Varkey, Jm & Dr. A. L.Saini, Am

For Appellant: DR. P. K. Srihari, CIT-DRFor Respondent: Shri Chidambaram, Advocate
Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A.T. VARKEY, JM & DR. A. L.SAINI, AM ITA Nos.1047,1048 & 1049/Kol/2017 (Assessment Year: 2009-10, 2010-11 & 2011-12) DCIT, Circle-12(2), Kolkata Vs. M/s. Tega Industries Ltd. 147, Block-G, New Alipore Kolkata – 700053. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCT2074M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & C.O Nos.31, 32 & 33/Kol/2019 (A/o ITA No.1047,1048 & 1049/Kol/2017) (Assessment Year: 2009-10, 2010-11 & 2011-12) M/s. Tega Industries Ltd. Vs. DCIT, Circle-12(2), Kolkata 147, Block-G, New Alipore Kolkata – 700053. "थायी लेखा सं./जीआइ…

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CIT v. Friends & Friends Shipping (P.) Ltd. (217 Taxmann 267) — Cited in 50 Judgments | BharatTax