CIT v. Holcim India (P.) Ltd.

57 Taxmann.com 28High Court2015#737 most cited

What is CIT v. Holcim India (P.) Ltd. authority for?

Disallowance under Section 14A applies only when exempt income is actually received or receivable during the relevant previous year. The provision does not trigger merely upon incurring expenditure if no exempt income materialized in that year.

138

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Holcim India (P.) Ltd. · Holcim India · Section 14A disallowance · no exempt income received · exempt income not receivable · actual receipt of income · expenditure for exempt income · notional exempt income · Cheminvest Ltd. reliance · Delhi High Court · 57 Taxmann.com 28

Sections most often in play

Section 14ASection 143(3)Section 37(1)Section 5Section 144ASection 1961Section 4Section 8D

Issues it is cited on

section 31paper companysection 251(2)share capital and share premiumsection 40a(ia)strategic investmentsection 194isource of sourcedisallowance u/s 14acreditworthiness of the creditorsection 197section 251(1)(a)

Judgments citing CIT v. Holcim India (P.) Ltd.

ACIT, Corporate Circle-3(1), Chennai vs. M/S Tvs Motor Company Limited, Chennai

In the result the appeal of the Revenue is dismissed

ITA 6/CHNY/2023[2016-17]Status: DisposedITAT Chennai29 May 2024AY 2016-17

Bench: Shri Mahavir Singh & Shri Amitabh Shuklaआयकर अपील िं./Ita No. 06/Chny/2023 निर्धारण वर्ा /Assessment Year: 2016-17. The Asst. Commissioner Of M/S. Tvs Motor Company Ltd., Income Tax, Vs. Chaitanya, No.12, Corporate Circle-3(1), Khader Nawaz Khan Road, Chennai. Nungambakkam, Chennai – 600 006. [Pan: Aaacs7032B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलधर्थी की ओर से/ Assessee By : Shri Vikaram Vijayaraghavan, Advocate प्रत्यर्थी की ओर से /Revenue By : Shri A. Sasikumar, Cit ुनवाई की तारीख/Date Of Hearing : 01.05.2024 घोषणा की तारीख /Date Of Pronouncement : 29.05.2024 आदेश / O R D E R

For Appellant: Shri Vikaram VijayaraghavanFor Respondent: Shri A. Sasikumar, CIT
Section 12Section 153(1)Section 250(6)Section 9Section 92C

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री अमिताभ शुक्ला, लेखा दस्य के मक्ष BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील िं./ITA No. 06/Chny/2023 निर्धारण वर्ा /Assessment Year: 2016-17. The Asst. Commissioner of M/s. TVS Motor Company Ltd., Income Tax, Vs. Chaitanya, No.12, Corporate Circle-3(1), Khader Nawaz Khan Road, Chennai. Nungambakkam, Chennai – 600 006. [PAN: AAACS7032B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलधर्थी की ओर से/ Assessee by : Shri Vikaram…

ACIT Circle-26(2), New Delhi vs. Vihaan Networks Pvt Ltd, New Delhi

In the result, appeal of the Revenue is dismissed and Cross Objection of the assessee is allowed

ITA 4064/DEL/2019[2011-12]Status: DisposedITAT Delhi08 Feb 2024AY 2011-12

Bench: Shri M Balaganesh & Ms. Astha Chandraasstt. Year: 2011-12 Acit,Circle-26(2) Vs. Vihaan Networks Pvt. Ltd. New Delhi. A-60, Naraina Industrial Area, Phase-01, New Delhi – 110 028 Pan Aaccr2460C (Appellant) (Respondent)

For Appellant: Shri Ritesh Bajaj, AdvocateFor Respondent: Ms Harpreet Kaur, Sr. DR
Section 143(1)Section 143(3)Section 14ASection 43B

…IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2011-12 ACIT,Circle-26(2) Vs. Vihaan Networks Pvt. Ltd. New Delhi. A-60, Naraina Industrial Area, Phase-01, New Delhi – 110 028 PAN AACCR2460C (Appellant) (Respondent) CO No. 137/Del/2019 Arising out of ITA 4064/Del/2019 Asstt. Year: 2011-12 Vihaan Networks Pvt. Ltd. Vs. ACIT,Circle-26(2) A-60, New Delhi. Naraina Industrial Area, Phase-01, New Delhi – 110 028 PAN AACCR2460C (Appellant) (Respondent) Assessee by: Shri Ritesh Bajaj, Advocate Department…

Soyuz Trading Co. Ltd., Kolkata vs. DCIT, Cir-7(1), Kolkata.

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

ITA 1130/KOL/2023[2012-13]Status: DisposedITAT Kolkata05 Feb 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.1130/Kol/2023 Assessment Year : 2012-13 Soyuz Trading Co. Ltd (Now Merged With Concenate Advest Advisory (P) Ltd).…………....Appellant C/O Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata – 700069. [Pan: Aagcs3371K] Vs. Dcit, Circle-7(1), Kolkata……..........................................…..…..... Respondent Appearances By: Shri Siddharth Agarwal, Advocate, Appeared On Behalf Of The Appellant. Shri S. Datta, Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 01, 2024 Date Of Pronouncing The Order : February 05, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 22.09.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That The Ld. Cit(A) Was Not Justified In Confirming The Disallowance Of Rs.68,65,91 7/- Made By The A.O. By Invoking The Provisions Of Sec. 14A R.W. Rule 8D Which Is Over & Above The Suo-Moto Disallowance Of Rs.9,39,667/- Made By The Assessee Itself.

Section 14ASection 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.1130/Kol/2023 Assessment Year : 2012-13 Soyuz Trading Co. Ltd (now merged with Concenate Advest Advisory (P) Ltd).…………....Appellant C/o Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata – 700069. [PAN: AAGCS3371K] vs. DCIT, Circle-7(1), Kolkata……..........................................…..…..... Respondent Ap…

DCIT, Central Circle-1, New Delhi vs. Sahara Prime City Ltd., Lucknow

In the result all the appeals preferred by the Revenue stand dismissed

ITA 6455/DEL/2019[2016-17]Status: DisposedITAT Delhi31 Oct 2023AY 2016-17

Bench: Shri Kul Bharat & Shri M. Balaganesha.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17

Section 14A

…1 ITA Nos. 6242/Del/2013 & ors. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER A.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 DCIT, Central Circle-6, Vs Sahara Prime City Ltd., New Delhi. 1, Kapoorthala Complex, PAN- Aliganj, Lucknow. PAN: AABCS7893P APPELLANT RESPONDENT Assessee represented by Sh. Ajay vohra, Sr. Adv. Ms. Shaily Gupta, CA; and Sh. Archit Kawra, Adv. Department represented by Sh. Zafarul Haque Tanweer, CIT(DR) Date of hearing 23.10.2023 Dat…

DCIT, Central Circle-1, New Delhi vs. Sahara Prime City Ltd., Lucknow

In the result all the appeals preferred by the Revenue stand dismissed

ITA 5659/DEL/2018[2015-16]Status: DisposedITAT Delhi31 Oct 2023AY 2015-16

Bench: Shri Kul Bharat & Shri M. Balaganesha.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17

Section 14A

…1 ITA Nos. 6242/Del/2013 & ors. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER A.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 DCIT, Central Circle-6, Vs Sahara Prime City Ltd., New Delhi. 1, Kapoorthala Complex, PAN- Aliganj, Lucknow. PAN: AABCS7893P APPELLANT RESPONDENT Assessee represented by Sh. Ajay vohra, Sr. Adv. Ms. Shaily Gupta, CA; and Sh. Archit Kawra, Adv. Department represented by Sh. Zafarul Haque Tanweer, CIT(DR) Date of hearing 23.10.2023 Dat…

ACIT, Central Circle-1, New Delhi vs. Sahara Prime City Ltd., Lucknow

In the result all the appeals preferred by the Revenue stand dismissed

ITA 5506/DEL/2017[2014-15]Status: DisposedITAT Delhi31 Oct 2023AY 2014-15

Bench: Shri Kul Bharat & Shri M. Balaganesha.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17

Section 14A

…1 ITA Nos. 6242/Del/2013 & ors. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER A.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 DCIT, Central Circle-6, Vs Sahara Prime City Ltd., New Delhi. 1, Kapoorthala Complex, PAN- Aliganj, Lucknow. PAN: AABCS7893P APPELLANT RESPONDENT Assessee represented by Sh. Ajay vohra, Sr. Adv. Ms. Shaily Gupta, CA; and Sh. Archit Kawra, Adv. Department represented by Sh. Zafarul Haque Tanweer, CIT(DR) Date of hearing 23.10.2023 Dat…

ACIT, New Delhi vs. M/S. Sahara Prime City Ltd., Lucknow

In the result all the appeals preferred by the Revenue stand dismissed

ITA 6054/DEL/2016[2013-14]Status: DisposedITAT Delhi31 Oct 2023AY 2013-14

Bench: Shri Kul Bharat & Shri M. Balaganesha.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17

Section 14A

…1 ITA Nos. 6242/Del/2013 & ors. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER A.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 DCIT, Central Circle-6, Vs Sahara Prime City Ltd., New Delhi. 1, Kapoorthala Complex, PAN- Aliganj, Lucknow. PAN: AABCS7893P APPELLANT RESPONDENT Assessee represented by Sh. Ajay vohra, Sr. Adv. Ms. Shaily Gupta, CA; and Sh. Archit Kawra, Adv. Department represented by Sh. Zafarul Haque Tanweer, CIT(DR) Date of hearing 23.10.2023 Dat…

ACIT, New Delhi vs. M/S. Sahara Prime City Ltd., Lucknow

In the result all the appeals preferred by the Revenue stand dismissed

ITA 5601/DEL/2016[2012-13]Status: DisposedITAT Delhi31 Oct 2023AY 2012-13

Bench: Shri Kul Bharat & Shri M. Balaganesha.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17

Section 14A

…1 ITA Nos. 6242/Del/2013 & ors. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER A.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 DCIT, Central Circle-6, Vs Sahara Prime City Ltd., New Delhi. 1, Kapoorthala Complex, PAN- Aliganj, Lucknow. PAN: AABCS7893P APPELLANT RESPONDENT Assessee represented by Sh. Ajay vohra, Sr. Adv. Ms. Shaily Gupta, CA; and Sh. Archit Kawra, Adv. Department represented by Sh. Zafarul Haque Tanweer, CIT(DR) Date of hearing 23.10.2023 Dat…

ACIT, New Delhi vs. M/S. Sahara Prime City Ltd., Lucknow

In the result all the appeals preferred by the Revenue stand dismissed

ITA 3234/DEL/2016[2011-12]Status: DisposedITAT Delhi31 Oct 2023AY 2011-12

Bench: Shri Kul Bharat & Shri M. Balaganesha.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17

Section 14A

…1 ITA Nos. 6242/Del/2013 & ors. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER A.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 DCIT, Central Circle-6, Vs Sahara Prime City Ltd., New Delhi. 1, Kapoorthala Complex, PAN- Aliganj, Lucknow. PAN: AABCS7893P APPELLANT RESPONDENT Assessee represented by Sh. Ajay vohra, Sr. Adv. Ms. Shaily Gupta, CA; and Sh. Archit Kawra, Adv. Department represented by Sh. Zafarul Haque Tanweer, CIT(DR) Date of hearing 23.10.2023 Dat…

ACIT, New Delhi vs. M/S. Sahara Prime City Ltd., Lucknow

In the result all the appeals preferred by the Revenue stand dismissed

ITA 72/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Oct 2023AY 2010-11

Bench: Shri Kul Bharat & Shri M. Balaganesha.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17

Section 14A

…1 ITA Nos. 6242/Del/2013 & ors. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER A.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 DCIT, Central Circle-6, Vs Sahara Prime City Ltd., New Delhi. 1, Kapoorthala Complex, PAN- Aliganj, Lucknow. PAN: AABCS7893P APPELLANT RESPONDENT Assessee represented by Sh. Ajay vohra, Sr. Adv. Ms. Shaily Gupta, CA; and Sh. Archit Kawra, Adv. Department represented by Sh. Zafarul Haque Tanweer, CIT(DR) Date of hearing 23.10.2023 Dat…

DCIT, New Delhi vs. M/S. Sahara Prime City Ltd., Lucknow

In the result all the appeals preferred by the Revenue stand dismissed

ITA 6242/DEL/2013[2009-10]Status: DisposedITAT Delhi31 Oct 2023AY 2009-10

Bench: Shri Kul Bharat & Shri M. Balaganesha.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17

Section 14A

…1 ITA Nos. 6242/Del/2013 & ors. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER A.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 DCIT, Central Circle-6, Vs Sahara Prime City Ltd., New Delhi. 1, Kapoorthala Complex, PAN- Aliganj, Lucknow. PAN: AABCS7893P APPELLANT RESPONDENT Assessee represented by Sh. Ajay vohra, Sr. Adv. Ms. Shaily Gupta, CA; and Sh. Archit Kawra, Adv. Department represented by Sh. Zafarul Haque Tanweer, CIT(DR) Date of hearing 23.10.2023 Dat…

Innovative B2B Logistics Solutions P.Ltd, New Delhi vs. Addl.CIT, Special Range-4, New Delhi

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

ITA 4997/DEL/2018[2015-16]Status: DisposedITAT Delhi12 Oct 2023AY 2015-16

Bench: the ld. CIT (A). Ld. CIT (A) granted relief by placing reliance on the decisions of Hon’ble

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sandip Kumar Mishra, Sr. DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4823/Del./2018 (ASSESSMENT YEAR : 2015-16) Addl.CIT, Spl. Range 4, vs. Innovative B2B Logistics New Delhi. Solutions P. Ltd., Level-4, Rectangle 1, Commercial Complex, D-4, Saket, New Delhi – 110 017. (PAN : AABCI5215M) ITA No.4997/Del./2018 (ASSESSMENT YEAR : 2015-16) Innovative B2B Logistics vs. Addl.CIT, Spl. Range 4, Solutions P. Ltd., New Delhi. Level-4, Rectangle 1, Commercial Complex, D-4, Saket, New Delhi – 110 017. (PAN : AABCI5215M) (APPELLANT) (RES…

Addl.CIT, Special Range-4, New Delhi vs. Innovative B2B Logistics Solutions P.Ltd, New Delhi

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

ITA 4823/DEL/2018[2015-16]Status: DisposedITAT Delhi12 Oct 2023AY 2015-16

Bench: the ld. CIT (A). Ld. CIT (A) granted relief by placing reliance on the decisions of Hon’ble

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sandip Kumar Mishra, Sr. DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4823/Del./2018 (ASSESSMENT YEAR : 2015-16) Addl.CIT, Spl. Range 4, vs. Innovative B2B Logistics New Delhi. Solutions P. Ltd., Level-4, Rectangle 1, Commercial Complex, D-4, Saket, New Delhi – 110 017. (PAN : AABCI5215M) ITA No.4997/Del./2018 (ASSESSMENT YEAR : 2015-16) Innovative B2B Logistics vs. Addl.CIT, Spl. Range 4, Solutions P. Ltd., New Delhi. Level-4, Rectangle 1, Commercial Complex, D-4, Saket, New Delhi – 110 017. (PAN : AABCI5215M) (APPELLANT) (RES…

Bhandara Urban Co-Op Bank, Bhandara vs. Income Tax Officer Ward 2(3), Nagpur

In the result, appeal of the assessee in ITA

ITA 20/NAG/2021[2014-15]Status: DisposedITAT Nagpur09 Oct 2023AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.19 & 20/Nag/2021 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 Bhandara Urban Co-Operative The Acit, Circle-2, Bank Ltd., V Nagpur. C/O.Mukesh Agrawal, S R.S.Bhattad & Associates, 33-A, Central Bazar Road, Ramdaspeth, Nagpur – 440010. Pan: Aaaft 7398 G Appellant / Assessee Respondent / Revenue Assessee By Shri Saket Bhatted – Ar Revenue By Dr. Kaumudi Patil- Cit-Dr Date Of Hearing 21/09/2023 Date Of Pronouncement 09/10/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Were Heard Together As Common Issue Is Involved. Both These Appeals Are Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-2, Nagpur Dated 29.03.2019 For A.Y. 2013-14 & 2014-15 Emanating From Two Different Assessment Orders Passed Under Section 143(3) Of The

Section 143(3)Section 14A

…।आयकर अपीलीय अिधकरण "ायपीठ नागपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH : : NAGPUR [VIRTUAL HEARING AT PUNE] BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.19 & 20/NAG/2021 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 Bhandara Urban Co-operative The ACIT, Circle-2, Bank Ltd., V Nagpur. C/o.Mukesh Agrawal, s R.S.Bhattad & Associates, 33-A, Central Bazar Road, Ramdaspeth, Nagpur – 440010. PAN: AAAFT 7398 G Appellant / Assessee Respondent / Revenue Assessee by Shri Saket Bhatted – AR Revenue by Dr. Kaumudi Patil- CIT-DR Date of hearing…

Bhandara Urban Co-Op. Bank Ltd, Bhandara vs. Assistant Commissioner of Income Tax, Nagpur

In the result, appeal of the assessee in ITA

ITA 19/NAG/2021[2013-14]Status: DisposedITAT Nagpur09 Oct 2023AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.19 & 20/Nag/2021 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 Bhandara Urban Co-Operative The Acit, Circle-2, Bank Ltd., V Nagpur. C/O.Mukesh Agrawal, S R.S.Bhattad & Associates, 33-A, Central Bazar Road, Ramdaspeth, Nagpur – 440010. Pan: Aaaft 7398 G Appellant / Assessee Respondent / Revenue Assessee By Shri Saket Bhatted – Ar Revenue By Dr. Kaumudi Patil- Cit-Dr Date Of Hearing 21/09/2023 Date Of Pronouncement 09/10/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Were Heard Together As Common Issue Is Involved. Both These Appeals Are Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-2, Nagpur Dated 29.03.2019 For A.Y. 2013-14 & 2014-15 Emanating From Two Different Assessment Orders Passed Under Section 143(3) Of The

Section 143(3)Section 14A

…।आयकर अपीलीय अिधकरण "ायपीठ नागपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH : : NAGPUR [VIRTUAL HEARING AT PUNE] BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.19 & 20/NAG/2021 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 Bhandara Urban Co-operative The ACIT, Circle-2, Bank Ltd., V Nagpur. C/o.Mukesh Agrawal, s R.S.Bhattad & Associates, 33-A, Central Bazar Road, Ramdaspeth, Nagpur – 440010. PAN: AAAFT 7398 G Appellant / Assessee Respondent / Revenue Assessee by Shri Saket Bhatted – AR Revenue by Dr. Kaumudi Patil- CIT-DR Date of hearing…

Shivangi Remedies Pvt Ltd, New Delhi vs. DCIT Circle-23(1), New Delhi

The appeal of the assessee is allowed with consequences to 6

ITA 5363/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Sept 2023AY 2013-14

Bench: Shri Shamim Yahya & Shri Anubhav Sharmaa.Y. 2013-14

Section 133(6)Section 143(2)Section 143(3)Section 14A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI SHAMIM YAHYA , ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER A.Y. 2013-14 Shivangi Remedies Pvt. Ltd., Vs DCIT, Circle-23(1), U-7, Green Park Extension, New Delhi. New Delhi-110016. PAN: AABCS8543 APPELLANT RESPONDENT Assessee represented by Shri Ved Jain, Adv. And Ms. Supriya Mehta, CA Department represented by Shri Vivek Kumar Upadhyay, Sr. DR Date of hearing 18.09.2023 Date of pronouncement 20.09.2023 O R D E R PER ANUBHAV SHARMA, JM: The Assessee has come in appeal challenging the orders dated 06.05.2019 passed…

DCIT, Central Circle-2, Delhi vs. Mideast Integrated Steels Ltd., Delhi

In the result, appeal of the Revenue for assessment year 2017-18 and appeal of the assessee for assessment year 2017-18 and 2018-19 are dismissed

ITA 2051/DEL/2021[2017-18]Status: DisposedITAT Delhi26 Jul 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Amit Shuklaasstt. Year: 2017-18

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Dilip Singh Kothari, CIT DR DR
Section 144Section 14ASection 2(24)(x)Section 36

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER Asstt. Year: 2017-18 DCIT, Central Vs. Mindeast Integrated Steels Ltd. Circle-2, Delhi H-1, Zamrudpur Community Centre, Kailash Colony, New Delhi – 110 048 PAN AAACM0846P (Appellant) (Respondent) Asstt. Year 2017-18 Mindeast Integrated Steels Ltd. Vs. ACIT, CC-2, H-1, Zamrudpur Community New Delhi Centre, Kailash Colony, New Delhi – 110 048 PAN AAACM0846P (Appellant) (Respondent) Asstt. year 2018-19 Mindeast Integrated Steels Ltd. Vs. ACIT, CC-2, H-1, Zamrudpur Community New…

Mideast Integrated Steels Ltd., New Delhi vs. ACIT, Central Circle-2, New Delhi

In the result, appeal of the Revenue for assessment year 2017-18 and appeal of the assessee for assessment year 2017-18 and 2018-19 are dismissed

ITA 1569/DEL/2021[2018-19]Status: DisposedITAT Delhi26 Jul 2023AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Amit Shuklaasstt. Year: 2017-18

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Dilip Singh Kothari, CIT DR DR
Section 144Section 14ASection 2(24)(x)Section 36

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER Asstt. Year: 2017-18 DCIT, Central Vs. Mindeast Integrated Steels Ltd. Circle-2, Delhi H-1, Zamrudpur Community Centre, Kailash Colony, New Delhi – 110 048 PAN AAACM0846P (Appellant) (Respondent) Asstt. Year 2017-18 Mindeast Integrated Steels Ltd. Vs. ACIT, CC-2, H-1, Zamrudpur Community New Delhi Centre, Kailash Colony, New Delhi – 110 048 PAN AAACM0846P (Appellant) (Respondent) Asstt. year 2018-19 Mindeast Integrated Steels Ltd. Vs. ACIT, CC-2, H-1, Zamrudpur Community New…

Mideast Integrated Steels Ltd., New Delhi vs. ACIT, CC-2, New Delhi

In the result, appeal of the Revenue for assessment year 2017-18 and appeal of the assessee for assessment year 2017-18 and 2018-19 are dismissed

ITA 1568/DEL/2021[2017-18]Status: DisposedITAT Delhi26 Jul 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Amit Shuklaasstt. Year: 2017-18

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Dilip Singh Kothari, CIT DR DR
Section 144Section 14ASection 2(24)(x)Section 36

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER Asstt. Year: 2017-18 DCIT, Central Vs. Mindeast Integrated Steels Ltd. Circle-2, Delhi H-1, Zamrudpur Community Centre, Kailash Colony, New Delhi – 110 048 PAN AAACM0846P (Appellant) (Respondent) Asstt. Year 2017-18 Mindeast Integrated Steels Ltd. Vs. ACIT, CC-2, H-1, Zamrudpur Community New Delhi Centre, Kailash Colony, New Delhi – 110 048 PAN AAACM0846P (Appellant) (Respondent) Asstt. year 2018-19 Mindeast Integrated Steels Ltd. Vs. ACIT, CC-2, H-1, Zamrudpur Community New…

ACIT, Circle- 5(1), New Delhi vs. Biomerieux India Pvt. Ltd., New Delhi

In the result, the appeals of the Revenue for both the AYs 2013-14 and 2014-15 are dismissed

ITA 4237/DEL/2018[2014-15]Status: DisposedITAT Delhi20 Jan 2023AY 2014-15

Bench: Shri N. K. Billaiya & Ms. Astha Chandra

Section 142(1)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 4236 & 4237/Del/2018 Assessment Years: 2013-14 & 2014-15 ACIT, Vs. M/s. Biomerieux India Pvt. Ltd., Circle-5(1), 43A, Okhla Industrial Estate, New Delhi Phase-3, New Delhi-1100 20 PAN AAACB4984F PAN :AAACB4984F (Appellant) (Respondent) Department by Shri Kanav Bali, Sr. DR Assessee by Ms. Snigdha Gautam, Adv. Date of hearing 02.12.2022 Date of pronouncement 20.01.2023 ORDER PER ASTHA CHANDRA, J.M: The two appeals by the Revenue are directed against com…