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

217 Taxmann 267High Court2013#2315 most cited
50

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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.

DCIT, Cir-12(2), Kolkata vs. M/S. Tega Industries Ltd., Kolkata

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

ITA 1048/KOL/2017[2010-11]Status: DisposedITAT Kolkata31 Oct 2019AY 2010-11

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…

DCIT, Cir-12(2), Kolkata vs. M/S. Tega Industries Ltd., Kolkata

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

ITA 1047/KOL/2017[2009-10]Status: DisposedITAT Kolkata31 Oct 2019AY 2009-10

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…

Honeywell Technology Solutions Lab Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the revenue’s appeal and the assessee’s

ITA 977/BANG/2015[2009-10]Status: DisposedITAT Bangalore12 Jul 2019AY 2009-10

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadalem/S.Honeywell Technology Solutions Lab Pvt. Ltd., Boganahalli Village, Survey No.72/5, Doddakananahalli Village, Varthur Hobli, Bengaluru East Taluk, Bengaluru-560103. … Appellant Pan:Aaach 4151 J

For Appellant: Shreya L, CAFor Respondent: Shri C.H.Sundar Rao, CIT(DR)
Section 143(3)Section 234BSection 234CSection 40Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BENGALURU BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s.Honeywell Technology Solutions Lab Pvt. Ltd., Boganahalli Village, Survey No.72/5, Doddakananahalli Village, Varthur Hobli, Bengaluru East Taluk, Bengaluru-560103. … Appellant PAN:AAACH 4151 J Vs. Asst. Commissioner of Income-tax, Circle 3(1)(2),[earlier Addl. Commissioner of Income-tax, Range-11], Bengaluru. … Respondent AND (by Revenue) ***** Assessee by : Shreya L, CA Revenue by : Shri C.H.Sundar Rao, CIT(DR) Date of hearing: 07/05/2019 Date of pronoun…

DCIT, Bangalore vs. M/S Honeywell Technologies Solutions Lab Pvt. Ltd., Bangalore

In the result, the revenue’s appeal and the assessee’s

ITA 943/BANG/2015[2009-10]Status: DisposedITAT Bangalore12 Jul 2019AY 2009-10

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadalem/S.Honeywell Technology Solutions Lab Pvt. Ltd., Boganahalli Village, Survey No.72/5, Doddakananahalli Village, Varthur Hobli, Bengaluru East Taluk, Bengaluru-560103. … Appellant Pan:Aaach 4151 J

For Appellant: Shreya L, CAFor Respondent: Shri C.H.Sundar Rao, CIT(DR)
Section 143(3)Section 234BSection 234CSection 40Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BENGALURU BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s.Honeywell Technology Solutions Lab Pvt. Ltd., Boganahalli Village, Survey No.72/5, Doddakananahalli Village, Varthur Hobli, Bengaluru East Taluk, Bengaluru-560103. … Appellant PAN:AAACH 4151 J Vs. Asst. Commissioner of Income-tax, Circle 3(1)(2),[earlier Addl. Commissioner of Income-tax, Range-11], Bengaluru. … Respondent AND (by Revenue) ***** Assessee by : Shreya L, CA Revenue by : Shri C.H.Sundar Rao, CIT(DR) Date of hearing: 07/05/2019 Date of pronoun…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Mundra International Container Terminal Pvt. Ltd., Kutch

In the result, the appeal of the revenue is dismissed

ITA 2171/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2013-14
For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Alok Singh, CIT-D.R
Section 143(2)Section 14ASection 32

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member ITA Nos. 1117, 2171 & 2172 /Ahd/2017 Assessment Year 2011-12 to 2013-14 The ACIT, Mundra International Circle-2(1)(2), Container Terminal Pvt. Ahmedabad Vs Ltd. New Mundra Port, (Appellant) Navinal Island, Post Box No. 8, Mundra, Kutch PAN: AADCA0917C (Respondent) Revenue by: Shri Alok Singh, CIT-D.R. Assessee by: Shri S.N. Soparkar, A.R. Date of hearing : 18-06-2019 Date of pronouncement : 28-06-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- All the…

The ACIT, Circle-2(1)(2), Ahmedabad vs. M/S. Mundra International Container Terminal Pvt. Ltd., Kutch

In the result, the appeal of the revenue is dismissed

ITA 1117/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2012-13
For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Alok Singh, CIT-D.R
Section 143(2)Section 14ASection 32

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member ITA Nos. 1117, 2171 & 2172 /Ahd/2017 Assessment Year 2011-12 to 2013-14 The ACIT, Mundra International Circle-2(1)(2), Container Terminal Pvt. Ahmedabad Vs Ltd. New Mundra Port, (Appellant) Navinal Island, Post Box No. 8, Mundra, Kutch PAN: AADCA0917C (Respondent) Revenue by: Shri Alok Singh, CIT-D.R. Assessee by: Shri S.N. Soparkar, A.R. Date of hearing : 18-06-2019 Date of pronouncement : 28-06-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- All the…

DCIT CC-1(2), Mumbai vs. Mahendra Brothers Exports P. Ltd, Mumbai

ITA 2093/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 May 2019AY 2013-14

Bench: Hon’Ble Sh. Sandeep Gosain, Jm. & Hon’Ble Sh. G. Manjunatha, Am आयकरअपीलसं./ I.T.A. No. 2093 & 2092/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14 & 2014-15) In The Matter Of:

For Appellant: Shri D. G. Pansari, DRFor Respondent: Shri Rakesh Mohan, AR
Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE HON’BLE SH. SANDEEP GOSAIN, JM. & HON’BLE SH. G. MANJUNATHA, AM आयकरअपीलसं./ I.T.A. No. 2093 & 2092/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14 & 2014-15) In the matter of: Mahendra Brothers DCIT Cen Cir 1(2) 906, 9th floor, Old CGO Exports Pvt. Ltd. बिधम/ 611, Panchartna, MA, Building, M. K. Road, Vs. Paramanand Marg, Opera Mumbai-400 020 House, Mumbai-400 004 स्थायीलेखासं./जीआइआरसं./ PAN No. AAFCM0246E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri D. G. Pansari, DR प्रत्यथीकीओरसे/Respondentby : Shri Rakesh Mo…

The Addl. CIT, Range-1, Ahmedabad vs. M/S. Adani Enterprises Ltd., Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 2531/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2010-11
Section 143(3)Section 14ASection 3

…ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 and 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Page 1 of 43 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Adani Enterprise Limited ...……………………..Appellant Adani House, Navrangpura Ahmedabad 380 009 [PAN: AABCA2804L] Vs Additional Commissioner of Income Tax Range 1, Ahmedabad ……………..…........Respondent ITA Nos: 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 A…

Adani Enterprises Ltd., Ahmedabad vs. The Addl. CIT, Range-1, Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 2305/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2010-11
Section 143(3)Section 14ASection 3

…ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 and 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Page 1 of 43 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Adani Enterprise Limited ...……………………..Appellant Adani House, Navrangpura Ahmedabad 380 009 [PAN: AABCA2804L] Vs Additional Commissioner of Income Tax Range 1, Ahmedabad ……………..…........Respondent ITA Nos: 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 A…

Dy.Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. M/S. Adani Enterprises Ltd., Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 3480/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2009-10
Section 143(3)Section 14ASection 3

…ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 and 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Page 1 of 43 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Adani Enterprise Limited ...……………………..Appellant Adani House, Navrangpura Ahmedabad 380 009 [PAN: AABCA2804L] Vs Additional Commissioner of Income Tax Range 1, Ahmedabad ……………..…........Respondent ITA Nos: 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 A…

Adani Enterprises Ltd., Ahmedabad vs. The Addl. CIT, Range-1, Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 3321/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2009-10
Section 143(3)Section 14ASection 3

…ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 and 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Page 1 of 43 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Adani Enterprise Limited ...……………………..Appellant Adani House, Navrangpura Ahmedabad 380 009 [PAN: AABCA2804L] Vs Additional Commissioner of Income Tax Range 1, Ahmedabad ……………..…........Respondent ITA Nos: 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 A…

The DCIT, Circle-1, Ahmedabad vs. Adani Enterprises Ltd., Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 1918/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2008-09
Section 143(3)Section 14ASection 3

…ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 and 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Page 1 of 43 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Adani Enterprise Limited ...……………………..Appellant Adani House, Navrangpura Ahmedabad 380 009 [PAN: AABCA2804L] Vs Additional Commissioner of Income Tax Range 1, Ahmedabad ……………..…........Respondent ITA Nos: 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 A…

Adani Enterprises Ltd., Ahmedabad vs. The Addl.CIT., Range-1, Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 1840/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2008-09
Section 143(3)Section 14ASection 3

…ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 and 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Page 1 of 43 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Adani Enterprise Limited ...……………………..Appellant Adani House, Navrangpura Ahmedabad 380 009 [PAN: AABCA2804L] Vs Additional Commissioner of Income Tax Range 1, Ahmedabad ……………..…........Respondent ITA Nos: 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 A…

M/S K Mohan & Co.(Exports)P Ltd, Bangalore vs. Commissioner of Income Tax, Bangalore

In the result, the appeal of the assessee is allowed for

ITA 1197/BANG/2014[2009-10]Status: DisposedITAT Bangalore31 Jan 2019AY 2009-10

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadalem/S. K.Mohan & Co. (Exports) Pvt. Ltd. B-162/5, Begur Road, Bommanahalli, Bengaluru. … Appellant Pan: Aaacl9811H

For Appellant: Shri Suresh Muthukrishnan, CAFor Respondent: Shri C.H.Sundar Rao, CIT(DR)
Section 10BSection 143(1)Section 143(2)Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BENGALURU BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s. K.Mohan & Co. (Exports) Pvt. Ltd. B-162/5, Begur Road, Bommanahalli, Bengaluru. … Appellant PAN: AAACL9811H Vs. Commissioner of Income-tax, Bengaluru-1, Bengaluru. … Respondent Appellant by : Shri Suresh Muthukrishnan, CA. Respondent by : Shri C.H.Sundar Rao, CIT(DR) Date of hearing : 28/01/2019 Date of pronouncement: 31/01/2019 O R D E R Per PAVAN KUMAR GADALE, JM : The assessee has filed the appeal against the order of the Commissioner of Income-tax…

Gold Star Diamond P. Ltd, Mumbai vs. Asst CIT 5(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 4212/MUM/2014[2009-10]Status: DisposedITAT Mumbai12 Oct 2018AY 2009-10

Bench: Shri Mahavir Singh & Shri Rajesh Kumard C I T - 5(1) M/S. Gold Star Diamond P. Ltd. Room No. 568, 5Th Floor 7/714, Prasad Chambers Vs. Aayakar Bhavan, M.K. Road Opera House, Mumbai 400004 Mumbai 400020 Pan – Aaacr4157Q Appellant Respondent M/S. Gold Star Diamond P. Ltd. D C I T - 5(1) 7/714, Prasad Chambers Room No. 568, 5Th Floor Vs. Opera House, Mumbai 400004 Aayakar Bhavan, M.K. Road Mumbai 400020 Pan – Aaacr4157Q Appellant Respondent

For Appellant: Shri M. SubramanianFor Respondent: Shri Akhilendra Yadav
Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" Bench, Mumbai Before Shri Mahavir Singh, Judicial Member and Shri Rajesh Kumar, Accountant Member D C I T - 5(1) M/s. Gold Star Diamond P. Ltd. Room No. 568, 5th Floor 7/714, Prasad Chambers Vs. Aayakar Bhavan, M.K. Road Opera House, Mumbai 400004 Mumbai 400020 PAN – AAACR4157Q Appellant Respondent M/s. Gold Star Diamond P. Ltd. D C I T - 5(1) 7/714, Prasad Chambers Room No. 568, 5th Floor Vs. Opera House, Mumbai 400004 Aayakar Bhavan, M.K. Road Mumbai 400020 PAN – AAACR4157Q Appellant Respondent Revenue by: Shri Akhilendra Yadav Assessee by: Shri M. Subramanian Date of…

DCIT 5(1), Mumbai vs. Gold Star Diamond P.Ltd, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 3901/MUM/2014[2009-10]Status: DisposedITAT Mumbai12 Oct 2018AY 2009-10

Bench: Shri Mahavir Singh & Shri Rajesh Kumard C I T - 5(1) M/S. Gold Star Diamond P. Ltd. Room No. 568, 5Th Floor 7/714, Prasad Chambers Vs. Aayakar Bhavan, M.K. Road Opera House, Mumbai 400004 Mumbai 400020 Pan – Aaacr4157Q Appellant Respondent M/S. Gold Star Diamond P. Ltd. D C I T - 5(1) 7/714, Prasad Chambers Room No. 568, 5Th Floor Vs. Opera House, Mumbai 400004 Aayakar Bhavan, M.K. Road Mumbai 400020 Pan – Aaacr4157Q Appellant Respondent

For Appellant: Shri M. SubramanianFor Respondent: Shri Akhilendra Yadav
Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" Bench, Mumbai Before Shri Mahavir Singh, Judicial Member and Shri Rajesh Kumar, Accountant Member D C I T - 5(1) M/s. Gold Star Diamond P. Ltd. Room No. 568, 5th Floor 7/714, Prasad Chambers Vs. Aayakar Bhavan, M.K. Road Opera House, Mumbai 400004 Mumbai 400020 PAN – AAACR4157Q Appellant Respondent M/s. Gold Star Diamond P. Ltd. D C I T - 5(1) 7/714, Prasad Chambers Room No. 568, 5th Floor Vs. Opera House, Mumbai 400004 Aayakar Bhavan, M.K. Road Mumbai 400020 PAN – AAACR4157Q Appellant Respondent Revenue by: Shri Akhilendra Yadav Assessee by: Shri M. Subramanian Date of…

Arjav Diamonds (India) P.Ltd, Mumbai vs. Addl CIT 5(1), Mumbai

In the result, appeal of the assessee is allowed in part

ITA 7467/MUM/2012[2008-09]Status: DisposedITAT Mumbai17 May 2017AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm Arjav Diamonds (India) Pvt. Vs. Acit – 5(1), Mumbai Ltd., 314, Prasad Chambers, Opera House, Mumbai – 400 004 Pan/Gir No. Aagca2472D Appellant) .. Respondent)

Section 143(3)Section 14ASection 43Section 43(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAVISH SOOD, JM Arjav Diamonds (India) Pvt. Vs. ACIT – 5(1), Mumbai Ltd., 314, Prasad Chambers, Opera House, Mumbai – 400 004 PAN/GIR No. AAGCA2472D Appellant) .. Respondent) Assessee by Shri Vijay Mehta & Shri Anuj Kigondwala Revenue by Shri A Ramachandran Date of Hearing 17/03/2017 Date of Pronouncement 17/05/2017 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the assessee against the order of CIT(A)- 9, Mumbai dated 09/10/2012 for the A.Y.2008-09 in the matter of order passed u/s.143(3) of the IT…

DCIT 5(2), Mumbai vs. London Star Diamond Co. India P.Ltd, Mumbai

In the result, the appeal filed by the Revenue in ITA No

ITA 1359/MUM/2014[2010-11]Status: DisposedITAT Mumbai07 Nov 2016AY 2010-11

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 1359/Mum/2014 ("नधा"रण वष" / Assessment Year : 2010-11) The Deputy Commissioner Of London Star Diamond बनाम/ Income Tax 5(2) Company (India) Private V. Room No. 571, Aayakar Limited Bhawan, M K Road, Mumbai- 1610/1611 , 400 020 Prasad Chambers, Opera House, Mumbai-400 004 "थायी लेखा सं./Pan : Aaacl0576B .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Harsh Kothari
Section 143(3)Section 43(5)

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1359/Mum/2014 ("नधा"रण वष" / Assessment Year : 2010-11) The Deputy Commissioner of London Star Diamond बनाम/ Income Tax 5(2) Company (India) Private v. Room No. 571, Aayakar Limited Bhawan, M K Road, Mumbai- 1610/1611 , 400 020 Prasad Chambers, Opera House, Mumbai-400 004 "थायी लेखा सं./PAN : AAACL0576B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue by Sh. Vikash Kumar Agarwal Assessee by : Shri Harsh K…

JCIT 16(3), Mumbai vs. Shree Ramkrishna Export, Mumbai

In the result, the appeal filed by the assessee in ITA No

ITA 112/MUM/2013[2009-10]Status: DisposedITAT Mumbai07 Nov 2016AY 2009-10

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 7311/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10) M/S Shree Ramkrishna The Jt. Commissioner Of बनाम/ Exports Pvt. Ltd., Income Tax – 16(3), V. (Earlier Shree Ramkrishna Matru Mandir, Exports) Mumbai – 400 007. Ee 6011, Bharat Diamond Bourse, G Block, Bandra-Kurla Complex, Bandra East, Mumbai – 400 005. "थायी लेखा सं./Pan : Earlier Pan Aaafs6758D (Now Pan Aarcs2442Q) .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Shri Manjunatha Swamy
Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण “E” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 7311/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10) M/s Shree Ramkrishna The Jt. Commissioner of बनाम/ Exports Pvt. Ltd., Income Tax – 16(3), v. (earlier Shree Ramkrishna Matru Mandir, Exports) Mumbai – 400 007. EE 6011, Bharat Diamond Bourse, G Block, Bandra-Kurla Complex, Bandra East, Mumbai – 400 005. "थायी लेखा सं./PAN : Earlier PAN AAAFS6758D (now PAN AARCS2442Q) .. (अपीलाथ" /Appellant) (""यथ" / Responde…

Shree Ramkrishna Export, Mumbai vs. Jtcit 16(3), Mumbai

In the result, the appeal filed by the assessee in ITA No

ITA 7311/MUM/2012[2009-10]Status: DisposedITAT Mumbai07 Nov 2016AY 2009-10

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 7311/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10) M/S Shree Ramkrishna The Jt. Commissioner Of बनाम/ Exports Pvt. Ltd., Income Tax – 16(3), V. (Earlier Shree Ramkrishna Matru Mandir, Exports) Mumbai – 400 007. Ee 6011, Bharat Diamond Bourse, G Block, Bandra-Kurla Complex, Bandra East, Mumbai – 400 005. "थायी लेखा सं./Pan : Earlier Pan Aaafs6758D (Now Pan Aarcs2442Q) .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Shri Manjunatha Swamy
Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण “E” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 7311/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10) M/s Shree Ramkrishna The Jt. Commissioner of बनाम/ Exports Pvt. Ltd., Income Tax – 16(3), v. (earlier Shree Ramkrishna Matru Mandir, Exports) Mumbai – 400 007. EE 6011, Bharat Diamond Bourse, G Block, Bandra-Kurla Complex, Bandra East, Mumbai – 400 005. "थायी लेखा सं./PAN : Earlier PAN AAAFS6758D (now PAN AARCS2442Q) .. (अपीलाथ" /Appellant) (""यथ" / Responde…