CIT v. Harrisons Malayalam Ltd. (25 Taxmann.com 546)

Shri Surinder Singh Bhatia, Indore vs. The JCIT Range-3, Indore

Appeals are allowed/statistically allowed in terms indicated above

ITA 774/IND/2016[2011-12]Status: DisposedITAT Indore31 Mar 2023AY 2011-12

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2010-11 &

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2010-11 & ITANo.774/Ind/2016 Assessment Year: 2011-12 Shri Surinder Singh JCIT-3, Bhatia, Indore बनाम/ 8/5, BCC House, Vs. Manoramaganj, Indore (Appellant / Assessee) (Respondent / Revenue) PAN: ABHPB 5246 R Assessee by Shri Harsh Vijayvargiya, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.03.2023 Date of Pronouncement 31.03.2023 आदेश / O R D E R Per B.M. Biyani, A.M.:…

Shri Surinder Singh Bhatia, Indore vs. The JCIT- 3, Indore

Appeals are allowed/statistically allowed in terms indicated above

ITA 129/IND/2015[2010-11]Status: DisposedITAT Indore31 Mar 2023AY 2010-11

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2010-11 &

Section 143(3)Section 36(1)(iii)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2010-11 & ITANo.774/Ind/2016 Assessment Year: 2011-12 Shri Surinder Singh JCIT-3, Bhatia, Indore बनाम/ 8/5, BCC House, Vs. Manoramaganj, Indore (Appellant / Assessee) (Respondent / Revenue) PAN: ABHPB 5246 R Assessee by Shri Harsh Vijayvargiya, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.03.2023 Date of Pronouncement 31.03.2023 आदेश / O R D E R Per B.M. Biyani, A.M.:…

Asst CIT 18(1), Mumbai vs. Anand Keshav Shejwal, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 5516/MUM/2015[2012-13]Status: DisposedITAT Mumbai12 Aug 2022AY 2012-13

Bench: Shri G.S. Pannu & Shri Vikas Awasthy: A.Y : 2012-13 Asst. Commissioner Of Income Vs. Anand Keshav Shejwal Tax-18(1), Mumbai. (Appellant) 33/35, Ground Floor, Matru Vatsalya, 2Nd Fofal Wadi, Bhuleshwar, Mumbai 400 002. Pan : Aaatc7307E (Respondent)

For Appellant: Shri Mehul JainFor Respondent: Shri Vipul Joshi

Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER : A.Y : 2012-13 Asst. Commissioner of Income Vs. Anand Keshav Shejwal Tax-18(1), Mumbai. (Appellant) 33/35, Ground floor, Matru Vatsalya, 2nd Fofal Wadi, Bhuleshwar, Mumbai 400 002. PAN : AAATC7307E (Respondent) Appellant by : Shri Mehul Jain Respondent by : Shri Vipul Joshi Date of Hearing : 17/06/2022 Date of Pronouncement : 12/08/2022 O R D E R This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-29, Mumbai (in short ‘the CIT(A)’…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before 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 ag…

Diamines & Chemicals Ltd., Vadodara vs. DCIT Circle-1(1)(1), Vadodara

In the result, both the appeals of the assessee are treated as allowed for statistical purposes

ITA 2275/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad25 Mar 2022AY 2014-15

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumar

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri V.K. Singh, Sr DR

Section 143(2)Section 36(1)(iii)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘‘सी’’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA Nos. 2274 & 2275/Ahd/2018 Assessment Years : 2013-14 & 2014-15 M/s. Diamines and Chemicals Ltd., Income Tax Officer, Plot No.13, PCC Area, Vs Ward-1(1)(3), Petrochemicals P.O., Vadodara District : Vadodara – 391346 PAN : AAACD 5356 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Vimal Desai, AR Revenue by : Shri V.K. Singh, Sr DR सुनवाई क" तार"ख/Dat…

Diamines & Chemicals Ltd., Vadodara vs. ITO, Ward-1(1)(3), Vadodara

In the result, both the appeals of the assessee are treated as allowed for statistical purposes

ITA 2274/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad25 Mar 2022AY 2013-14

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumar

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri V.K. Singh, Sr DR

Section 143(2)Section 36(1)(iii)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘‘सी’’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA Nos. 2274 & 2275/Ahd/2018 Assessment Years : 2013-14 & 2014-15 M/s. Diamines and Chemicals Ltd., Income Tax Officer, Plot No.13, PCC Area, Vs Ward-1(1)(3), Petrochemicals P.O., Vadodara District : Vadodara – 391346 PAN : AAACD 5356 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Vimal Desai, AR Revenue by : Shri V.K. Singh, Sr DR सुनवाई क" तार"ख/Dat…

Pragati Glass Pvt. Ltd., Bharuch vs. Assistant Commissioner of Income Tax, Circle, Bharuch

In the result, appeal of the assessee is allowed to the extent indicated above

ITA 261/SRT/2018[2012-13]Status: DisposedITAT Surat24 Dec 2021AY 2012-13

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.261/Srt/2018 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Pragati Glass Pvt. Ltd., Assistant Commissioner Of Income V Kharach, Kosamba (R.S), Tax, Circle-1, Vadadora. S. Dist. Bharuch-394120 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcp7377H (Assessee) (Respondent)

For Appellant: Shri Surendra Modiani, C.AFor Respondent: ShriDependra Kumar– Sr.DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.261/SRT/2018 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Pragati Glass Pvt. Ltd., Assistant Commissioner of Income V Kharach, Kosamba (R.S), Tax, Circle-1, Vadadora. s. Dist. Bharuch-394120 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCP7377H (Assessee) (Respondent) Assessee by :Shri Surendra Modiani, C.A Respondent by : ShriDependra Kumar– Sr.DR सुनवाईकीतारीख/ Date of Hearing : 27/10/2021 घोषणाकीतारीख/Date of Pronouncement : 27/12/2021 आदेश / O R D E R PER DR. A. L. SAINI, AC…

Dy.C.I.T.1(1), Raipur (Cg) vs. M/S Navbharat Press, Raipur (Cg)

In the result, appeal filed by Revenue is dismissed

ITA 160/BIL/2014[2010-11]Status: DisposedITAT Raipur15 Jan 2018AY 2010-11

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member Dcit-1(1), Raipur-1 Vs Navbharat Press, Press Complex, G.E.Road, Raipur(C.G.)-492001 Pan No. : Aadfn 0350 R (Appellant) Tsednepser .. Revenue By : Shri Ajit Kumar Laskar, Dr Assessee By : None(Written Submission) Date Of Hearing : 12/01/2018 Date Of Pronouncement 15/01/2018 आदेश / O R D E R Per Shri N.S.Saini, Am: This Is An Appeal Filed By The Revenue Against The Order Of The Cit(A), Raipur, Dated 12.06.2014 For The Assessment Year 2010-2011. 2. The Revenue Has Raised The Following Grounds :- “1. Whether In Law & On Facts & Circumstances Of The Case, The Cit(A) Has Erred In Deleting The Disallowance Of Interest U/S.36(1)(Iii) Of The Income Tax Act, 1961 Of Rs.41,54,811/- As Interest Bearing Funds Were Used For Non-Business Purposes.” 3. Brief Facts Of The Case Are That The Assessee Is A Partnership Firm Derives Income From Printing & Publishing Of Hindi Daily Newspaper “Nav Bharat” & English Daily “Central Chronicle” From Raipur. The Assessee Filed Its Return Of Income Declaring Total Income Of Rs.1,85,77,530/-. Thereafter The Ao Framed The Assessment U/S.143(3) Of The Act Determining The Total Income Of The Assessee At Rs.2,27,32,341/-.

For Appellant: None(Written Submission)For Respondent: Shri Ajit Kumar Laskar, DR

Section 143(3)Section 36(1)(iii)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE : SHRI N.S.SAINI, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICAL MEMBER DCIT-1(1), Raipur-1 vs Navbharat Press, Press Complex, G.E.Road, Raipur(C.G.)-492001 PAN No. : AADFN 0350 R (Appellant) tsednepseR .. Revenue by : Shri Ajit Kumar Laskar, DR Assessee by : None(Written Submission) Date of Hearing : 12/01/2018 Date of Pronouncement 15/01/2018 आदेश / O R D E R Per Shri N.S.Saini, AM: This is an appeal filed by the Revenue against the order of the CIT(A), Raipur, dated 12.06.2014 for the assessment year 2010-2011. 2. The Revenue has ra…

CIT v. Harrisons Malayalam Ltd.

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