CIT v. Hitachi Home & Life Solutions (I). Ltd.

41 Taxmann.com 540High Court2014#5291 most cited

What is CIT v. Hitachi Home & Life Solutions (I). Ltd. authority for?

Disallowance under section 14A is not justified when the assessee's interest-free funds exceed the investments made for earning exempt dividend income.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Also referred to as

CIT v. Hitachi Home & Life Solutions (I). Ltd. · section 14A · interest-free funds · exempt income · dividend income · disallowance · Gujarat High Court

Judgments citing CIT v. Hitachi Home & Life Solutions (I). Ltd.

SMT. NIRMALABEN V. PATEL,JAMNAGAR vs. THE ACIT, CIRCLE-1 , JAMNAGAR

In the result, the appeal of the assessee is allowed

ITA 256/RJT/2019[2016-17]Status: DisposedITAT Rajkot10 Nov 2023AY 2016-17

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri K.L. Solanki, Sr. D.R
Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT] Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2016-17 Smt. Nirmalaben V. Patel, The ACIT, “Satya”, Pandit Nehru Circle-1, Marg; Solitaire; Indira Vs Jamnagar Gandhi Marg;, Jamnagar (Respondent) PAN: AELPP2575G (Appellant) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri K.L. Solanki, Sr. D.R. Date of hearing : 31-10-2023 Date of pronouncement : 10-11-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y…

DEEP INDUSTRIES LTD.,,AHMEDABAD vs. DY. COMMISSIONER OF INCOME TAX,(OSD),, AHMEDABAD

In the result the assessee’s appeal is partly allowed

ITA 788/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad27 Jul 2022AY 2009-10
For Appellant: Shri Ketan Shah, A.R. &For Respondent: Shri Purshottam Kumar, Sr. D.R
Section 14A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2009-10 Deep Industries Ltd., Dy. CIT(OSD), C/o. Ketan H. Shah, Range-1, Advocate 903, Sapphire Vs Ahmedabad-9 Complex, (Respondent) C.G. Road, Navrangpura, Ahmedabad-9 PAN: AAACD6915E (Appellant) Assessee by: Shri Ketan Shah, A.R. & Shri Aman Shah, A.R. Revenue by: Shri Purshottam Kumar, Sr. D.R. Date of hearing : 09-05-2022 Date of pronouncement : 27-07-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the…

M/S P.M. DIESELS PVT. LTD.,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. INCOME TAX, CIRCLE-2(1),, RAJKOT-GUJARAT

In the result, appeal of the assessee is allowed

ITA 66/RJT/2020[2014-15]Status: HeardITAT Rajkot26 Jul 2022AY 2014-15
For Appellant: Shri Deepak Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 250Section 36(1)(iii)Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 66 /Rjt/2020 Assessment Year 2014-15 M/s. P.M. Diesels Pvt. The ACIT, Ltd., Rajkot Circle-2(1), PAN: AABCN5691G Vs Rajkot (Appellant) (Respondent) Assessee by: Shri Deepak Rindani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 29-06-2022 Date of pronouncement : 27-07-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2014-15, arises from the order of the CIT(A), Rajkot-2 dated 17-01-2020, in proceedings under section 25…

M/S. NIRMA CREDIT & CAPITAL P. LTD.,,AHMEDABAD vs. THE ITO, WARD-3(1)(1),, AHMEDABAD

In the result the assessee’s appeal is partly allowed

ITA 1420/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad15 Jul 2022AY 2009-10

Bench: Itat, Ahmedabad Regarding Disallowances Made Under Section 14A Of The Act. The Itat Vide Order Dated 15-03-2003 Allowed Substantial Relief To The Assessee & Restored The Matter Back To The File Of The Assessing Officer With The Following Observations:

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri S.S. Shukla, Sr. D.R
Section 14A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2009-10 Nirma Credit & Capital ITO, Pvt. Ltd. Nirma House, Ward-3(1)(1), Ashram Road, Ahmedabad Vs Ahmedabad PAN: AAACN5351J (Respondent) (Appellant) Assessee by: Shri Bandish Soparkar, A.R. Revenue by: Shri S.S. Shukla, Sr. D.R. Date of hearing : 20-04-2022 Date of pronouncement : 15-07-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income T…

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE DY.CIT.,(OSD)RANGE-1,, AHMEDABAD

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

ITA 926/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad11 May 2022AY 2008-09

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Date of hearing
Section 14ASection 35DSection 36(1)(iii)Section 37(1)

…ITA Nos.926 & 1118/Ahd/2012 Assessment Year: 2008-09 Page 1 of 13 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2008-09 Corrtech International Pvt. Ltd., vs. Dy. Commissioner of Income Tax, 22, Dhara Centre, (OSD) Range –1, Ahmedabad Vijay Char Rasta, Navrangpura, Ahmedabad 380 009. [PAN – AAACC 0134 G] Assessment Year: 2008-09 Addl. Commissioner of Income Tax, vs. Corrtech International Pvt. Ltd., (OSD) Range –1, Ahmedabad. 22, Dhara Centre, Vi…

THE ACIT,(OSD)RANGE-1,, AHMEDABAD vs. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

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

ITA 1118/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad11 May 2022AY 2008-09

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Date of hearing
Section 14ASection 35DSection 36(1)(iii)Section 37(1)

…ITA Nos.926 & 1118/Ahd/2012 Assessment Year: 2008-09 Page 1 of 13 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2008-09 Corrtech International Pvt. Ltd., vs. Dy. Commissioner of Income Tax, 22, Dhara Centre, (OSD) Range –1, Ahmedabad Vijay Char Rasta, Navrangpura, Ahmedabad 380 009. [PAN – AAACC 0134 G] Assessment Year: 2008-09 Addl. Commissioner of Income Tax, vs. Corrtech International Pvt. Ltd., (OSD) Range –1, Ahmedabad. 22, Dhara Centre, Vi…

THE DCIT, CIRCLE-1,, AHMEDABAD vs. AIA ENGINEERING LTD.,, AHMEDABAD

In the result, ITA Appeals 1766/Ahd/12, 2342/Ahd/15, 2343/Ahd/2015,

ITA 1766/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad04 Jan 2021AY 2008-09
For Appellant: Shri T.P. Hemani, Sr. A.R. &For Respondent: Shri Vinod Tanwani, Sr. D.R
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Virtual Court) Before: Shri Rajpal Yadav, Vice President And Shri Amarjit Singh, Accountant Member Sl. ITA No. Appellant Respondent A.Y. No. 1 1766/Ahd/2012 Dy. CIT, AIA 2008-09 Circle-1, Ah’d Engineering Ltd. Ah’d 2 2342/Ahd/2015 Dy. CIT, AIA 2009-10 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 3 2343/Ahd/2015 Dy. CIT, AIA 2010-11 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 4 1112/Ahd/2017 Dy. CIT, AIA 2011-12 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 5 1835/Ahd/2017 Dy. CIT, AIA 2012-13 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 6 2805/Ahd/2017 Dy. CIT,…

AIA ENGINEERING LTD.,,AHMEDABAD vs. THE DY.CIT.,CIRCLE-1,, AHMEDABAD

In the result, ITA Appeals 1766/Ahd/12, 2342/Ahd/15, 2343/Ahd/2015,

ITA 1757/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad04 Jan 2021AY 2008-09
For Appellant: Shri T.P. Hemani, Sr. A.R. &For Respondent: Shri Vinod Tanwani, Sr. D.R
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Virtual Court) Before: Shri Rajpal Yadav, Vice President And Shri Amarjit Singh, Accountant Member Sl. ITA No. Appellant Respondent A.Y. No. 1 1766/Ahd/2012 Dy. CIT, AIA 2008-09 Circle-1, Ah’d Engineering Ltd. Ah’d 2 2342/Ahd/2015 Dy. CIT, AIA 2009-10 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 3 2343/Ahd/2015 Dy. CIT, AIA 2010-11 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 4 1112/Ahd/2017 Dy. CIT, AIA 2011-12 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 5 1835/Ahd/2017 Dy. CIT, AIA 2012-13 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 6 2805/Ahd/2017 Dy. CIT,…

THE DY. CIT, CIRCLE-1(2),, AHMEDABAD vs. M/S. ARTEX APPARELS,, AHMEDABAD

Accordingly, the said ground of appeal is also allowed

ITA 1450/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad05 Mar 2020AY 2012-13

Bench: Shri Rajpal Yadav & Shri T. S. Kapoorआयकर अपील सं./I.T.A. No. 1450/Ahd/2017 With Cross Objection No.24/Ahd/2019 ("नधा"रण वष" / Assessment Years : 2012-13)

For Appellant: Shri Parimal S. Parmar, A.RFor Respondent: Shri T. Shankar, Sr.D.R
Section 10ASection 234ASection 271(1)(c)Section 36(1)(va)Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1450/Ahd/2017 WITH CROSS OBJECTION No.24/Ahd/2019 ("नधा"रण वष" / Assessment Years : 2012-13) DCIT M/s. Artex Aparels बनाम/ Circle-1(2), Plot No.50, GIDC, Vs. Room No. A-109, 1st Apparels Park, Khokhara, Floor, Pratyaksh Kar Ahmedabad-380008 Bhavan, Ambawadi, Ahmedabad, Pin-380015 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEFA7531J (Appellant / Respondent) .. (Respondent / Cross Objector) राज"व क"…

AQUAGEL CHEMICALS(BHAVNAGAR)P. LTD.,BHAVNAGAR vs. DCIT, CIRCLE-1,, BHAVANAGAR

In the result, appeal of the assessee in ITA No

ITA 424/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad01 Oct 2019AY 2014-15

Bench: Shri Kul Bharat & Shri Waseem Ahmedaquagel Chemicals Vs. Dcit, (Bhavnagar) Pvt. Ltd., Circle – 1, 251, Navagam, Kardej, Bhavnagar. Dist. Bhavnagar – 364 060. [Pan No. Aakca 9462 B] (Appellant) (Respondent) ..

For Appellant: Shri Parimal B. Parmar, A.RFor Respondent: Shri Satish Solanki, Sr. D.R
Section 143(3)Section 14ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Aquagel Chemicals Vs. DCIT, (Bhavnagar) Pvt. Ltd., Circle – 1, 251, Navagam, Kardej, Bhavnagar. Dist. Bhavnagar – 364 060. [PAN No. AAKCA 9462 B] (Appellant) (Respondent) .. Appellant by : Shri Parimal B. Parmar, A.R. Respondent by : Shri Satish Solanki, Sr. D.R. Date of Hearing 30/09/2019 Date of Pronouncement 01/10/2019 O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : This appeal by the Assessee pertaining to the Assessment Year (A.Y.) 2014-15 is directed agains…

SHRI DINESH MILLS LTD.,BARODA vs. THE ACIT, CIRCLE -2(1)(1), BARODA

In the result, the appeal of the Revenue is partly allowed for statistical purposes

ITA 781/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad25 Sept 2019AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri N.R. Soni, CIT-DR &
Section 10Section 11Section 115JSection 12Section 14ASection 154ASection 194HSection 40(1)(ia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER Sl. ITA No(s) Assessment Appeal(s) by Nos. Year (s) Appellant vs. Respondent Appellant Respondent 1. 781/Ahd/2016 2012-13 Shri Dinesh Mills Asst.CIT Ltd. Circle-2(1)(1) PB No.2501 Baroda 390 020 Padra Road Baroda 390 020 PAN: AADCS 3115 Q 2. 1191/Ahd/2013 2012-13 DCIT Assessee Cir 2(1) Baroda 3. 3369/Ahd/2016 2013-14 -do-Revenue Assessee 4. 3180/Ahd/2016 2013-14 Assessee ACIT Cir. 2(1) Baroda Assessee by : Shri Bandish Soparkar, AR Revenue by : Shri N.R. Soni, CIT-DR…

M/S. KHYATI REALITIES LTD.,,AHMEDABAD vs. ACIT, CIRCLE-2(1)(2),, AHMEDABAD

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

ITA 552/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad14 Jun 2019AY 2013-14
For Appellant: Shri Tushar Hemani, A.RFor Respondent: Shri M. Anand Kumar, Sr. D.R
Section 115JSection 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2013-14 M/s. Khyati Realities Ltd. The ACIT, 99, Chinubhai Towers, Circle-2(1)(2), Ashram Road, Vs Ahmedabad Ahmedabad-380009 (Respondent) PAN: AAACK8006B (Appellant) Revenue by: Shri M. Anand Kumar, Sr. D.R. Assessee by: Shri Tushar Hemani, A.R. Date of hearing : 06-06-2019 Date of pronouncement : 14-06-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2013-14, arises from order of the CIT(A)-6, Ahmedabad da…

M/S. BAJAJ FOODS LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-1(2),, AHMEDABAD

In the result, the ground of appeal no

ITA 2276/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad21 Feb 2019AY 2010-11
For Appellant: Shri Tushar Hemani, A.RFor Respondent: Shri Lalit P. Jain, Sr. D.R
Section 143(2)Section 143(3)Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2010-11 M/s. Bajaj Foods Ltd. The ITO, A-401, Samundra Ward-1(2), Complex, Nr. Hotel Vs Ahmedabad Classic Gold, (Respondent) Ellisbridge, Ahmedabad PAN: AAA-CB-6184-D (Appellant) Revenue by: Shri Lalit P. Jain, Sr. D.R. Assessee by: Shri Tushar Hemani, A.R. Date of hearing : 21-01-2019 Date of pronouncement : 21-02-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2010-11, arises from order of the CIT(A)-1, A…

M/S. MADHU SILICA PVT. LTD.,,BHAVNAGAR vs. THE ACIT., CIRCLE-1,, BHAVNAGAR

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

ITA 450/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad18 Feb 2019AY 2012-13
For Appellant: Shri Tushar Hemani, A.RFor Respondent: Shri Mudit Nagpal, Sr. D.R
Section 10(34)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Amarjit Singh, Accountant Member And Ms. Madhumita Roy, Judicial Member Assessment Year 2012-13 M/s. Madhu Silica Pvt. The ACIT, Ltd. Plot No. 53,55,56B, Circle-1, GIDC, Chitra, Bhavnagar Vs Bhavnagar PAN: AABCM4381J (Respondent) (Appellant) Revenue by: Shri Mudit Nagpal, Sr. D.R. Assessee by: Shri Tushar Hemani, A.R. Date of hearing : 06-02-2019 Date of pronouncement : 18-02-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2012-13, arises from order of the CIT(A)-6, Ahmedabad dated 27-01-201…

SHARMA CARS PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-8, NOW CIRCLE-4(1)(1),, AHMEDABAD

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

ITA 1655/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad01 Feb 2019AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1655/Ahd/2015 "नधा"रण वष"/Assessment Year: 2011-12 Sharma Cars P.Ltd. Dcit, Cir.8 “Kayakalp”, N.H. No.8 Vs Ahmedabad. Naroda, Ahmedabad 382330. Pan: Aadcs 0305 E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri T.P. Hemani & Shri P.B. Parmar, Ar Revenue By : Shri Vinod Tanwani, Sr.Dr

For Appellant: Shri T.P. Hemani, and Shri P.B. Parmar, ARFor Respondent: Shri Vinod Tanwani, Sr.DR
Section 143(2)Section 40A(2)Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1655/Ahd/2015 "नधा"रण वष"/Assessment Year: 2011-12 Sharma Cars P.Ltd. DCIT, Cir.8 “Kayakalp”, N.H. No.8 Vs Ahmedabad. Naroda, Ahmedabad 382330. PAN: AADCS 0305 E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri T.P. Hemani, and Shri P.B. Parmar, AR Revenue by : Shri Vinod Tanwani, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 11/01/2019 घोषणा क" तार"ख /Date of Pronouncement : 01 / 02/2019 O R…

M/S.ECOPLAST LTD.,,VALSAD vs. DY.CMMISSIONER OF INCOME TAX,VALSAD RENGE,, VALSAD

In the result, appeal of the assessee is partly allowed

ITA 943/AHD/2016[2012-13]Status: DisposedITAT Surat05 Jul 2018AY 2012-13

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.943/Ahd/2016/Srt िनधा"रण वष"/Assessment Year : 2012-13 Ecoplast Ltd, Vs. The Deputy Commissioner Of S.No.309, National Highway Income Tax, No.8, Water Works Cross Road, Valsad Range, Abrama, Valsad – 396 001. Valsad – 396 001. [Pan: Aaace 5030 H] अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Assessee By Shri Tushar P. Hemani – Adv. राज"व क" ओर से /Revenue By Shri J.K.Chandnani – Sr.Dr 12.07.2018 सुनवाई क" तारीख/ Date Of Hearing: 18.09.2018 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Accoutant Member: 1. This Appeal Filed By The Assessee Is Directed Against The Order Of Learned Commissioner Of Income Tax (Appeals), Valsad (In Short “The Cit (A)”) Dated 01.03.2016 Pertaining To Assessment Year 2012-13, Which In Turn Has Arisen From The Order Passed By The Deputy Commissioner Of Income Tax, Valsad Circle, Valsad (In Short “The Ao”) Dated 17.02.2015 Under Section 143(3) Of Income Tax Act, 1961 (In Short ‘The Act’).

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

…Ecoplast Ltd. Vs. DCIT, Valsad Range, Valsad/I.T.A. No.943/AHD/2016/SRT/A.Y.:2012-13 Page 1 of 9 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.943/AHD/2016/SRT िनधा"रण वष"/Assessment Year : 2012-13 Ecoplast Ltd, Vs. The Deputy Commissioner of S.No.309, National Highway Income Tax, No.8, Water Works Cross Road, Valsad Range, Abrama, Valsad – 396 001. Valsad – 396 001. [PAN: AAACE 5030 H] अपीलाथ" Appellant ""यथ"/Re…

DCIT, CIRCLE-16(2), HYDERABAD, HYDERABAD vs. MYLAN LABORATORIES LIMITED (FORMERLY KNOWN AS MATRIX LABORATORIES LIMITED), HYDERABAD, HYDERABAD

In the result, appeal of Revenue is dismissed

ITA 452/HYD/2017[2011-12]Status: DisposedITAT Hyderabad09 May 2018AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Smt. T.H. Vijaya Lakshmi, CIT-DR
Section 10BSection 115JSection 143(3)Section 14ASection 271(1)(c)Section 92ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER Appellant Respondent ITA No. Asst. Year Mylan Laboratories Asst. Ltd., (formerly Matrix Commissioner of 362/Hyd/17 2011-12 Laboratories Limited), Income Tax, HYDERABAD Circle-16(2), [PAN: AADCM3491M] HYDERABAD Deputy Mylan Laboratories Commissioner of Ltd., (Formerly known Income Tax, as Matrix Laboratories Limited), 452/Hyd/17 2011-12 Circle-16(2), HYDERABAD HYDERABAD [PAN: AADCM3491M] For Assessee : Shri K.A. Sai Prasad, AR For Revenue : Smt. T.H. Vij…

MYLAN LABORATORIES LIMITED (FORMERLY KNOWN AS MATRIX LABORATORIES LIMITED),HYDERABAD vs. ACIT, CIRCLE-16(2), HYDERABAD, HYDERABAD

In the result, appeal of Revenue is dismissed

ITA 362/HYD/2017[2011-12]Status: DisposedITAT Hyderabad09 May 2018AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Smt. T.H. Vijaya Lakshmi, CIT-DR
Section 10BSection 115JSection 143(3)Section 14ASection 271(1)(c)Section 92ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER Appellant Respondent ITA No. Asst. Year Mylan Laboratories Asst. Ltd., (formerly Matrix Commissioner of 362/Hyd/17 2011-12 Laboratories Limited), Income Tax, HYDERABAD Circle-16(2), [PAN: AADCM3491M] HYDERABAD Deputy Mylan Laboratories Commissioner of Ltd., (Formerly known Income Tax, as Matrix Laboratories Limited), 452/Hyd/17 2011-12 Circle-16(2), HYDERABAD HYDERABAD [PAN: AADCM3491M] For Assessee : Shri K.A. Sai Prasad, AR For Revenue : Smt. T.H. Vij…

DCIT, CIRCLE-16(2), HYD, HYDERABAD vs. MYLAN LABORATORIES LTD., HYD, HYDERABAD

In the result, appeal of Revenue is partly allowed

ITA 659/HYD/2016[2010-11]Status: DisposedITAT Hyderabad09 May 2018AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Smt. T.H. Vijaya Lakshmi, CIT-DR
Section 10BSection 115JSection 143(3)Section 144CSection 14ASection 92ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER Appellant Respondent ITA No. Asst. Year Mylan Laboratories Deputy Limited, Commissioner of 626/Hyd/16 2010-11 (formerly Matrix Income Tax, Laboratories Limited), Circle-16(2), HYDERABAD HYDERABAD [PAN: AADCM3491M] Deputy Mylan Laboratories Commissioner of Limited 659/Hyd/16 2010-11 Income Tax, (formerly Matrix Laboratories Limited), Circle-16(2), HYDERABAD HYDERABAD [PAN: AADCM3491M] For Assessee : Shri K.A. Sai Prasad, AR For Revenue : Smt. T.H. Vijaya…

MYLAN LABORATORIES LTD,(FORMERLY MATRIX LABORATORIES LIMITED), HYD HYD,HYDERABAD vs. DCIT, CIRCLE-16(2), HYD, HYDERABAD

In the result, appeal of Revenue is partly allowed

ITA 626/HYD/2016[2010-11]Status: DisposedITAT Hyderabad09 May 2018AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Smt. T.H. Vijaya Lakshmi, CIT-DR
Section 10BSection 115JSection 143(3)Section 144CSection 14ASection 92ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER Appellant Respondent ITA No. Asst. Year Mylan Laboratories Deputy Limited, Commissioner of 626/Hyd/16 2010-11 (formerly Matrix Income Tax, Laboratories Limited), Circle-16(2), HYDERABAD HYDERABAD [PAN: AADCM3491M] Deputy Mylan Laboratories Commissioner of Limited 659/Hyd/16 2010-11 Income Tax, (formerly Matrix Laboratories Limited), Circle-16(2), HYDERABAD HYDERABAD [PAN: AADCM3491M] For Assessee : Shri K.A. Sai Prasad, AR For Revenue : Smt. T.H. Vijaya…

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CIT v. Hitachi Home & Life Solutions (I). Ltd. (41 Taxmann.com 540) — Cited in 22 Judgments | BharatTax