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.

DCIT, New Delhi vs. M/S. Innus Infrastructure Pvt. Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 1516/DEL/2017[2012-13]Status: DisposedITAT Delhi06 Mar 2020AY 2012-13

Bench: Smt. Diva Singhdr. B. R. R. Kumarita No. 1516/Del/2017 : Asstt. Year : 2012-13 Dcit, Vs M/S Innus Infrastructure Pvt. Ltd., Circle-11(1), M-62 & 63, First Floor, Connaught New Delhi Palace, New Delhi (Appellantt (Respondent) Pan No. Aacci1776N Assessee By : Ms. Neha Gupta, Ca Revenue By : Sh. S. N. Meena, Sr. Dr Date Of Hearing: 03.03.2020 Date Of Pronouncement: 06.03.2020

For Appellant: Ms. Neha Gupta, CAFor Respondent: Sh. S. N. Meena, Sr. DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Smt. Diva Singh, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1516/Del/2017 : Asstt. Year : 2012-13 DCIT, Vs M/s Innus Infrastructure Pvt. Ltd., Circle-11(1), M-62 & 63, First Floor, Connaught New Delhi Palace, New Delhi (APPELLANTT (RESPONDENT) PAN No. AACCI1776N Assessee by : Ms. Neha Gupta, CA Revenue by : Sh. S. N. Meena, Sr. DR Date of Hearing: 03.03.2020 Date of Pronouncement: 06.03.2020 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the revenue against the orders of the ld. CIT…

DCIT (Ltu), New Delhi vs. M/S. Hero Motors Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 249/DEL/2017[2012-13]Status: DisposedITAT Delhi26 Feb 2020AY 2012-13

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar

For Appellant: Sh. Satish Bansal, CAFor Respondent: Sh. S. N. Meena, Sr. DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 249/Del/2017 : Asstt. Year : 2012-13 Deputy Commissioner of Vs M/s Hero Motors Ltd. Income Tax, Circle-1, LTU, 603, International Trade Tower, New Delhi-110017 Nehru Place, New Delhi-110019 (APPELLANTT (RESPONDENT) PAN No. AAACH8459F Assessee by : Sh. Satish Bansal, CA Revenue by : Sh. S. N. Meena, Sr. DR Date of Hearing:25.02.2020 Date of Pronouncement: 26.02.2020 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the revenue a…

ITO, New Delhi vs. M/S Hero Management Services Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 125/DEL/2017[2011-12]Status: DisposedITAT Delhi26 Feb 2020AY 2011-12

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 125/Del/2017 : Asstt. Year : 2011-12 Income Tax Officer, Vs M/S Hero Management Services Ltd. Ward-11 (2) E-1, Qutab Hotel Complex, Shaheed New Delhi Jeet Singh Marg, New Delhi (Appellantt (Respondent) Pan No. Aabch4681C Assessee By : Sh. Satish Bansal, Ca Revenue By : Sh. S. N. Meena, Sr. Dr Date Of Hearing:25.02.2020 Date Of Pronouncement: 26.02.2020

For Appellant: Sh. Satish Bansal, CAFor Respondent: Sh. S. N. Meena, Sr. DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 125/Del/2017 : Asstt. Year : 2011-12 Income Tax Officer, Vs M/s Hero Management Services Ltd. Ward-11 (2) E-1, Qutab Hotel Complex, Shaheed New Delhi Jeet Singh Marg, New Delhi (APPELLANTT (RESPONDENT) PAN No. AABCH4681C Assessee by : Sh. Satish Bansal, CA Revenue by : Sh. S. N. Meena, Sr. DR Date of Hearing:25.02.2020 Date of Pronouncement: 26.02.2020 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the revenue against the o…

Sunil Hingorani, Mumbai vs. ITO 16(1)(4), Mumbai

In the result, the ground no

ITA 5951/MUM/2018[2014-15]Status: DisposedITAT Mumbai20 Dec 2019AY 2014-15

Bench: Shri Shamim Yahya (Am) & Shri Pawan Singh (Jm) Shri Sunil Hingorani Vs Ito-16(1)(4), 104, Nibhana Annex, Room No. 438, Pali Hill, Bandra (W), Aayakar Bhawan, Mumbai-400 050 New Marine Lines, Pan : Aaaph1482P Mumbai -400020 Appellant Respondednt

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI Before Shri Shamim Yahya (AM) & Shri Pawan Singh (JM) Shri Sunil Hingorani Vs ITO-16(1)(4), 104, Nibhana Annex, Room No. 438, Pali Hill, Bandra (W), Aayakar Bhawan, Mumbai-400 050 New Marine Lines, PAN : AAAPH1482P Mumbai -400020 APPELLANT RESPONDEDNT Appellant by Shri Ajay Sekhri AR Respondent by Shri Akhtar H Ansari SR DR Date of hearing 27-11-2019 Date of pronouncement 20-12-2019 O R D E R PER PAWAN SINGH, JM : 1. This appeal filed by the assessee is directed against the order of the learned CIT(A)-4, Mumbai dated 27-09-2018, which arises fro…

Infolink Solutions P.Ltd, Mumbai vs. DCIT Cen Cir 09, Mumbai

In the result, appeal filed by the assessee for assessment year 2009-

ITA 572/MUM/2016[2009-10]Status: DisposedITAT Mumbai29 Oct 2019AY 2009-10

Bench: Shri S. Rifaur Rahman (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2009-10 Infolink Solutions Pvt. Ltd., The Deputy Commissioner Of 45/2225, 2Nd Floor, Income Tax, Central Circle-09, Samadhan Chs Ltd. Mumbai Near Mhada Office, Vs. Gandi Nagar, Bandra (East), Mumbai - 400051 Pan: Aaaci9120N (Appellant) (Respondent) Assessee By : Manish Shah/Ms. Miyanta Mehta (Ar) Revenue By : Shri Awungshi Girison (Dr) Date Of Hearing: 09/09/2019 Date Of Pronouncement: 29/10/2019

For Appellant: Manish Shah/Ms. Miyanta Mehta (AR)For Respondent: Shri Awungshi Girison (DR)
Section 132Section 143Section 143(3)Section 148Section 14ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2009-10 Infolink Solutions Pvt. Ltd., The Deputy Commissioner of 45/2225, 2nd Floor, Income Tax, Central Circle-09, Samadhan CHS Ltd. Mumbai Near MHADA Office, Vs. Gandi Nagar, Bandra (East), Mumbai - 400051 PAN: AAACI9120N (Appellant) (Respondent) Assessee by : Manish Shah/Ms. Miyanta Mehta (AR) Revenue by : Shri Awungshi Girison (DR) Date of Hearing: 09/09/2019 Date of Pronouncement: 29/10/2019 O R D E R PER RAM LAL NEGI, JM This appeal has been filed by the assessee…

Aditya Birla Retail Ltd, Mumbai vs. Pr CIT 9, Mumbai

In the result, appeal of the assessee is allowed

ITA 3214/MUM/2015[2010-11]Status: DisposedITAT Mumbai18 Sept 2019AY 2010-11

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhaditya Birla Retail Ltd., Principle Cit-9 86/92 Skyline Icon, 5Th & 6Th Room No. 214, 2Nd Floor, Floor, Near Mittal Industrial Vs. Aayakar Bhavan, M.K. Estate, Andheri (East), Road, Mumbai 400 020 Mumbai 400 059 Pan – Aaacp2678Q Appellant Respondent Appellant By : Shri Yogesh Thar/Ms. Niyanta Mehta & Manish Shah (Ar’S) Respondent By : Shri R.P. Meena (Cit-Dr)

For Appellant: Shri Yogesh Thar/Ms. Niyanta Mehta and Manish Shah (AR’s)For Respondent: Shri R.P. Meena (CIT-DR)
Section 142(1)Section 143Section 143(3)Section 14ASection 254(1)Section 263Section 40

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH JUDICIAL MEMBER Aditya Birla Retail Ltd., Principle CIT-9 86/92 Skyline Icon, 5th & 6th Room No. 214, 2nd Floor, Floor, Near Mittal Industrial Vs. Aayakar Bhavan, M.K. Estate, Andheri (East), Road, Mumbai 400 020 Mumbai 400 059 PAN – AAACP2678Q Appellant Respondent Appellant by : Shri Yogesh Thar/Ms. Niyanta Mehta and Manish Shah (AR’s) Respondent by : Shri R.P. Meena (CIT-DR) Date of Hearing : 05.09.2019 Date of Pronouncement : 18.09.2019 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN…

Sudarshan Yarns & Fabrics P. Ltd., Kolkata vs. ITO, Ward - 5(1), Kolkata

In the result, the appeal of assessee is partly allowed

ITA 2214/KOL/2018[2009-10]Status: DisposedITAT Kolkata03 May 2019AY 2009-10

Bench: Shri A. T. Varkey, Jm]

Section 14A

…1 Sudarshan Yarns & Fabrics Pvt. Ltd, AY 2009-10 आयकर अपील"य अधीकरण, "यायपीठ – “B(SMC)” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B(SMC)” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri A. T. Varkey, JM] I.T.A. No. 2214/Kol/2018 Assessment Year: 2009-10 Sudarshan Yarns & Fabrics Pvt. Ltd. Vs. Income-tax Officer, Wd-5(1), Kolkata. (PAN: AAGCS8534C) Appellant Respondent Date of Hearing 19.02.2019 Date of Pronouncement 03.05.2019 For the Appellant Shri V. N. Purohit , Ld. CIT(A) & Shri H. V. Bhardwaj, Advocate For the Respondent Shri Robin Choudhury, ACIT, Sr. DR ORDER This appeal filed by…

Patel Engineering Ltd( Successor of Patel Realty India Limited), Mumbai vs. DCIT CC 3(4), Mumbai

The appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 1687/MUM/2018[2012-13]Status: DisposedITAT Mumbai03 Apr 2019AY 2012-13

Bench: Shri Ravish Sood & Shri N.K. Pradhanita Nos.1687 & 1688/Mum/2018 (Assessment Years: 2012 -13 & 2013 -14) Patel Engineering Ltd. Dcit, Cc-3(4) (Successor Of Patel Realty India Room No. 1915 Ltd.), Patel Estate Road, Vs. 19Th Floor Air India Buildig, Jogeshwari (West), Nariman Point, Mumbai - 400102 Mumbai – 400021. Pan – Aaecp2373A (Appellant) (Respondent)

For Appellant: Shri Mayur Kisnadwala, A.RFor Respondent: Shri Abi Rama Kartikiyan, D.R
Section 143(2)Section 143(3)Section 14ASection 234B

…P a g e | 1 ITA No. 1687 & 1688/Mum/2018 AYs. 2012-13 & 2013-14 Patel Engineering Ltd. Vs. DCIT, CC -3(4) IN THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Before Shri Ravish Sood, Judicial Member and Shri N.K. Pradhan, Accountant Member ITA Nos.1687 & 1688/Mum/2018 (Assessment Years: 2012 -13 & 2013 -14) Patel Engineering Ltd. DCIT, CC-3(4) (Successor of Patel Realty India Room No. 1915 Ltd.), Patel Estate Road, Vs. 19th Floor Air India Buildig, Jogeshwari (West), Nariman Point, Mumbai - 400102 Mumbai – 400021. PAN – AAECP2373A (Appellant) (Respondent) Appellant by: Shri Mayur Kisnadwala, A.R Respondent…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Ms Allinace Infrastructure Projects Pvt Ltd, Bangalore

In the result, appeal of the Revene is dismissed

ITA 2402/BANG/2018[2012-13]Status: DisposedITAT Bangalore19 Dec 2018AY 2012-13

Bench: Shri. A. K. Garodia

For Appellant: Shri. Suman Kumar, CAFor Respondent: Smt. Sri Nandini Das, Addl. CIT
Section 10Section 14A

…ITA.2402/Bang/2018 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A No.2402/Bang/2018 (Assessment Year : 2012-13) Asst. Commissioner of Income-tax, Central Circle -2(4), Bengaluru .. Appellant v. M/s. Alliance Infrastructure Projects P. Ltd, No.85, Karthik Nagar, Marathahalli, K. R. Puram, Outer Ring Road, Bengaluru 560 037 .. Respondent PAN : AAFCA0404J Assessee by : Shri. Suman Kumar, CA Revenue by : Smt. Sri Nandini Das, Addl. CIT Heard on : 05.12.2018 Pronounced on : 19.12.2018 O R…

DCIT, C-I, Ludhiana vs. M/S Rico Auto Industries Limited, Ludhiana

Appeal of the Revenue is dismissed

ITA 801/CHANDI/2018[2016-17]Status: DisposedITAT Chandigarh18 Dec 2018AY 2016-17
For Appellant: Shri. Vipin GuptaFor Respondent: Smt. Renu Amitabh
Section 14Section 14ASection 36(1)(iii)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE: Sh. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं./ ITA No. 801/Chd/2018 "नधा"रण वष" / Assessment Year : 2016-17 The DCIT M/s Rico Auto Industries Ltd. बनाम Circle-1, Ludhiana B-26, Focal Point, Ludhiana "थायी लेखा सं./PAN NO: AAACR8724R अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri. Vipin Gupta राज"व क" ओर से/ Revenue by : Smt. Renu Amitabh सुनवाई क" तार"ख/Date of Hearing : 23/10/2018 उदघोषणा…

ACIT, C-6, Ludhiana vs. Majestic Hotels Ltd., Ludhiana

The appeal of the Revenue is dismissed

ITA 171/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh26 Nov 2018AY 2012-13
For Appellant: Shri Jagdeep Goel, CIT DRFor Respondent: Shri R.S. Khera, CA
Section 14ASection 250

…re is a receipt of exempted income for the concerned assessment years, section 14A cannot be invoked. The Ld.CIT(A) also noted that identical proposition had been laid down by the Hon'ble Delhi High Court in the case of CIT Vs. Holcim India (P) Ltd. (2015) 57 Taxmann.com 28, the Hon'ble (2014) 272 CTR 262 (Guj), the Hon'ble Allahabad High Court in the case of Shivam Motors (P) td. (2015) 272 CTR 277 (All), the Hon'ble Delhi High Court in the case of Cheminvest Ltd. (2015) 378 ITR 33(Del) and the Hon'ble Madras High Court in the case of Redington (India) Ltd. (2017) 392 ITR 633. 6. Before us the Ld. DR re…

DCIT Cir. 2(2)(1), Mumbai vs. L & T Power Development Ltd., Mumbai

In the result, the appeal of the revenue stand dismissed

ITA 874/MUM/2017[2013-14]Status: DisposedITAT Mumbai10 Aug 2018AY 2013-14

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.874/Mum/2017 (नििाारण वर्ा / Assessment Year : 2013-14) Dcit Cit 2(2)(1) बिाम/ L&T Power Development Room No. 545, 5 Th Floor, Ltd., Aayakar Bhavan, L&T House, N.M. Road, V. M.K Road, Ballard Estate, Mumbai-400020 Mumbai-400038 स्थायी ऱेखा सं./ Pan : Aabcl3867C (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri. Nishant Samaiya, Dr Assessee By : Shri Govind Jhaveri सुनवाई की तारीख /Date Of Hearing : 09.08.2018 घोषणा की तारीख /Date Of Pronouncement : 09.08.2018 आदेश / O R D E R Per Ramit Kocharthis Appeal, Filed By The Revenue, Being Ita No. 874/Mum/2017, Is Directed Against Appellate Order Dated 09.11.2016 Passed By Learned Commissioner Of Income Tax (Appeals)-5, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2013-14, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 30.11.2015 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Assessment Year 2013-14. I.T.A. No.874/Mum/2017

For Appellant: Shri Govind JhaveriFor Respondent: Shri. Nishant Samaiya, DR
Section 143(3)Section 14A

…आयकर अपीऱीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.874/Mum/2017 (नििाारण वर्ा / Assessment Year : 2013-14) DCIT CIT 2(2)(1) बिाम/ L&T Power Development Room No. 545, 5 th floor, Ltd., Aayakar Bhavan, L&T House, N.M. Road, v. M.K Road, Ballard Estate, Mumbai-400020 Mumbai-400038 स्थायी ऱेखा सं./ PAN : AABCL3867C (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri. Nishant Samaiya, DR Assessee by : Shri Govind Jhaveri सुनवाई की तारीख /Date of He…

Aditya Birla Retail Ltd, Mumbai vs. Pr CIT 9, Mumbai

In the result, appeal of assessee is partly allowed

ITA 3215/MUM/2015[2010-11]Status: DisposedITAT Mumbai06 Aug 2018AY 2010-11

Bench: Shri B.R. Baskaran & Shri Pawan Singh

Section 143Section 143(3)Section 14ASection 253Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI, BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.3215/Mum/2015 Assessment Year 2010-11 बनाम बनाम/ बनाम बनाम Aditya Birla Retail Limited Pr. CIT-9; Room No. 214, 2nd Floor, (successors of M/s Vs. Trinethra Super Retail Pvt. Aayakar Bhavan, M.K. Road, Ltd.) 86/92 Skyline Icon, Mumbai-20. 5th & 6th Floor, Near Mittal Indl. Estate, Andheri (E), Mumbai-400059. "थायी लेखा सं./PAN :AAACP2678Q (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" क" ओर से /Appellant by Shri Yogesh A. Thar (AR) ""यथ" क" ओर से/ Respondent by S…

DCIT, Circle-16(2), Hyderabad vs. Mylan Laboratories Limited (Formerly Known As Matrix Laboratories Limited), 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

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…

Snj Synthetics Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-3(2), Hyderabad

In the result, appeal of assessee is partly allowed

ITA 1926/HYD/2017[2013-14]Status: DisposedITAT Hyderabad09 May 2018AY 2013-14

Bench: Shri D. Manmohan & Shri B. Ramakotaiah

For Appellant: Shri V. Siva Kumar, ARFor Respondent: Shri B. Suresh Babu, DR
Section 10Section 10(34)Section 10(38)Section 11Section 115JSection 12Section 143(3)Section 14ASection 8D

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER I.T.A. No. 1926/HYD/2017 Assessment Year: 2013-14 SNJ Synthetics Limited, Dy. Commissioner of HYDERABAD Vs Income Tax, [PAN: AAECS3176L] Circle-3(2), HYDERABAD (Appellant) (Respondent) For Assessee : Shri V. Siva Kumar, AR For Revenue : Shri B. Suresh Babu, DR Date of Hearing : 09-05-2018 Date of Pronouncement : 11-05-2018 O R D E R PER B. RAMAKOTAIAH, A.M. : This is an appeal by assessee against the order of the Commissioner of Income Tax (Appeals)-3, Hyde…

DCIT CIT 6(3), Mumbai vs. Mahindra Ugine Steel Co. Ltd, Mumbai

Appeal stands dismissed

ITA 6659/MUM/2014[2009-10]Status: DisposedITAT Mumbai11 Apr 2018AY 2009-10

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.6659/Mum/2014 (िनधा"रण वष" / Assessment Year: 2009-10) Deputy Commissioner Of Income Tax Mahindra Cie Automotive Limited Circle-7(2)(1) (The Merged Entity Of Mahindra Ugine Steel Co.Ltd) 74,Ganesh Apartment Room No.338,3Rd Floor बनाम/ Opp.Sitladevi Temple Aaykar Bhavan,M.K.Road Vs. Lady Jamshedji Road, Mahim Mumbai-400 020 Mumbai-400 016 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaacm-4998-G/Aabcm-6632-J (अपीलाथ" /Appellant) (""थ" / Respondent) : & Cross Objection No.96/Mum/2016 (िनधा"रण वष" / Assessment Year: 2009-10) Mahindra Cie Automotive Limited Assistant Commissioner Of (The Merged Entity Of Mahindra Ugine Steel Co.Ltd) Income Tax Range-6(3) बनाम/ Mahindra Towers,1St Floor Room No.573,5Th Floor Vs. Dr.G.M.Bhosale Marg, Worli Aaykar Bhavan, M.K.Road Mumbai-400 018 Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aabcm-6632-J/Aaacm-4998-G (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: H.P.Mahajani & Prasad Bapat,Ld.AR’sFor Respondent: Saurabh Kumar Rai, Ld.DR
Section 143(3)Section 251(1)(a)Section 36Section 36(1)(iii)

…ITA No.6659/Mum/2014 &Co.No.96/Mum/2016 Mahindra Ugine Steel Co.Ltd Assessment Year 2009-10 आयकर अपीलीय अिधकरण “आई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI "ी श""जीत दे, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No.6659/Mum/2014 (िनधा"रण वष" / Assessment Year: 2009-10) Deputy Commissioner of Income Tax Mahindra CIE Automotive Limited Circle-7(2)(1) (The merged entity of Mahindra Ugine Steel Co.Ltd) 74,Ganesh Apartment Room No.338,3rd Floor बनाम/ Opp.Sitladevi Temple Aaykar Bhavan,M.K.Roa…

M.Pallonji & Co. Pvt. Ltd., Mumbai vs. ACIT, RG.2(2)(2), Mumbai

In the result, assessee’s appeal is allowed for statistical purposes

ITA 3739/MUM/2015[2008-09]Status: DisposedITAT Mumbai28 Feb 2018AY 2008-09

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri J.D. Mistry, Sr. Counsel a/wFor Respondent: Ms. Pooja Swaroop
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA no.3739/Mum./2015 (Assessment Year : 2008–09) M. Pallonji & Co. Pvt. Ltd. 46–A, Taj Printing Work ……………. Appellant Cawasji Patel Street, Fort Mumbai 400 001 AAACM3525B v/s Asstt. Commissioner of Income Tax ……………. Respondent Range–2(2)(2), Mumbai ITA no.3523/Mum./2015 (Assessment Year : 2008–09) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(2)(2), Mumbai v/s M. Pallonji & Co. Pvt. Ltd. 46–A, Taj Printing Work ……………. Respondent Cawasji Patel Street, Fort Mum…

Tata Investment Corporation Ltd, Mumbai vs. Asst CIT 2(3), Mumbai

In the result, the appeal is partly allowed

ITA 1509/MUM/2015[2011-12]Status: DisposedITAT Mumbai09 Feb 2018AY 2011-12

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2011-12 Tata Investment Corporation Acit-2(3) Ltd. Room No. 552, 5Th Floor, Vs. Elphistone Building, 2Nd Floor, Aayakar Bhavan, M.K. 10, Veer Nariman Road, Road Mumbai-400001 Mumbai-400020 Pan No. Aaact4120F Appellant Respondent Assessee By : Mr. M.M. Golvala, Ar Revenue By : Mr. V. Justin, Dr Date Of Hearing : 14/11/2017 Date Of Pronouncement : 09/02/2018

For Appellant: Mr. M.M. Golvala, ARFor Respondent: Mr. V. Justin, DR
Section 10(34)Section 10(38)Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Tata Investment Corporation ACIT-2(3) Ltd. Room No. 552, 5th floor, Vs. Elphistone Building, 2nd floor, Aayakar Bhavan, M.K. 10, Veer Nariman Road, Road Mumbai-400001 Mumbai-400020 PAN No. AAACT4120F Appellant Respondent Assessee by : Mr. M.M. Golvala, AR Revenue by : Mr. V. Justin, DR Date of Hearing : 14/11/2017 Date of pronouncement : 09/02/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment y…

Assistant Commissioner of Income Tax, Circle-1, Kota vs. M/S Jainco Enterprises Pvt. Ltd., Kota

In the result, the appeal of the revenue stands dismissed

ITA 755/JPR/2017[2014-15]Status: DisposedITAT Jaipur26 Dec 2017AY 2014-15
For Appellant: NoneFor Respondent: Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@
Section 143(3)Section 145(3)Section 14ASection 2(24)(x)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 755/JP/2017 fu/kZkj.k o"kZ@Assessment Year: 2014-15 cuke Assistant Commissioner M/s Jainco Enterprises Pvt. Vs. of Income Tax, Ltd., 592, Welcome Tower, Circle-1, Kota. Dadabari, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCJ 6381 J vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@ Assessee by : N…