CIT v. Indian Oil Corp. Ltd.

Tcs-E-Serve Ltd ( Earlier Known As E-Sereve Internaiontal Ltd), Mumbai vs. DCIT RG 9(1), Mumbai

Appeal stand dismissed since the only issue in revenue’s appeal is deduction u/s 10A

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No.5089/Mum/2010 (धििाारण वर्ा / Assessment Year: 2003-04) & 2. आयकरअपील सं./ I.T.A. No.5090/Mum/2010 (धििाारण वर्ा / Assessment Year: 2004-05) Tata Consultancy Services Limited Dcit- 9(1) / 9(3) (Upon Merger Of Tcs E-Serve Ltd Aaykar Bhawan बिाम With Tata Consultancy Services Ltd) M.K.Road / Vs. 9Th Floor, Nirmal Building Mumbai-400 020 Nariman Point, Mumbai-400 021 स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacc-4480-F (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & 3. आयकरअपील सं./ I.T.A. No.4928/Mum/2010 (धििाारण वर्ा / Assessment Year: 2003-04) & 4. आयकरअपील सं./ I.T.A. No.4929/Mum/2010 (धििाारण वर्ा / Assessment Year: 2004-05) & 5. आयकरअपील सं./ I.T.A. No.5478/Mum/2014 (धििाारण वर्ा / Assessment Year: 2010-11) & 6. आयकरअपील सं./ I.T.A. No.7446/Mum/2010 (धििाारण वर्ा / Assessment Year: 2003-04) & 7. आयकरअपील सं./ I.T.A. No.7447/Mum/2010 (धििाारण वर्ा / Assessment Year: 2004-05) Acit, Range-9(3) / Circle-9(3) Tata Consultancy Services Limited Aaykar Bhawan, M.K.Road (Upon Merger Of Tcs E-Serve Ltd बिाम Mumbai-400 020 With Tata Consultancy Services Ltd) / Vs. 9Th Floor, Nirmal Building Nariman Point, Mumbai-400 021 स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacc-4480-F (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

…1 आयकर अपीलीय अधिकरण “एच” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI माननीय श्री शक्तिजीत दे, न्याययक सदस्य एवुं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI SAKTIJIT DEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No.5089/Mum/2010 (धििाारण वर्ा / Assessment Year: 2003-04) & 2. आयकरअपील सं./ I.T.A. No.5090/Mum/2010 (धििाारण वर्ा / Assessment Year: 2004-05) Tata Consultancy Services Limited DCIT- 9(1) / 9(3) (Upon merger of TCS e-Serve Ltd Aaykar Bhawan बिाम with Tata Consultancy Serv…

State Bank of India, Mumbai vs. Asst CIT Cir 2(2), Mumbai

In the result, appeal of the Revenue in ITA No

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G‘ BENCH MUMBAI BEFORE: SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER & State Bank of India Vs. The Asst. Commissioner of Financial Reporting & Income Tax Taxation Dept., Circle- 2(2) 3rd Floor, Corporate Centre Mumbai Madam Cama Road Nariman Point Mumbai – 400 021 PAN/GIR No.AAACS8577K (Appellant) .. (Respondent) & The Asst. Commissioner Vs. State Bank of India of Income Tax Financial Reporting & Taxation Circle- 2(2) Dept., 3rd Floor, Corporate Centre Mumbai Madam Cama Road Nariman Point Mumbai – 400 021 PAN/GIR No.AAACS8577K (Appellant) .. (…

Novartis India Ltd, Mumbai vs. DCIT Cir 7(1), Mumbai

Appeal stand partly allowed

…ur findings & Adjudication 23.1 So far as the applicability of the provisions of Sec.234D to this year is concerned, we find that the same would squarely apply to the assessee in terms of decision of Jurisdictional High Court in CIT V/s Indian Oil Corp. Ltd. (25 Taxmann.com 284) wherein Hon'ble Court has negated the view of Delhi Tribunal (SB) in ITO V/s Ekta Promoters P. Ltd. (113 ITD 719) and held as under: - 22. It must be borne in mind that refund which is granted under section 143(1) of the Act to an assessee is qua an assessment proceeding for a particular assessment year. The refund granted is qua an asses…

ITO 2(1)(1), Mumbai vs. Central; Bank of India, Mumbai

Appeal stands dismissed

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.8581/Mum/2010 (िनधा"रण वष" / Assessment Year: 1999-2000) Deputy Commissioner Of Central Bank Of India Income Tax 2(1) Central Office बनाम/ Central Accounts Deptt. Aaykar Bhavan Vs. Chandermukhi, 4Th Floor Room No. 575, 5Th Floor Nariman Point, Mumbai-400 021 M.K.Road, Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacc-2498-P (अपीलाथ" /Appellant) (""थ" / Respondent) : & C.O. No. 153/2012 [Arising Out Of Ita No.8581/Mum/2010 (िनधा"रण वष" / Assessment Year: 1999-2000) Central Bank Of India Deputy Commissioner Of Central Office Income Tax 2(1) बनाम/ Central Accounts Deptt. Aaykar Bhavan Chandermukhi, 4Th Floor Room No. 575, 5Th Floor Vs. Nariman Point, Mumbai-400 021 M.K.Road, Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacc-2498-P (अपीलाथ" /Appellant) (""थ" / Respondent) : &

…Central Bank Of India Assessment Years-1999-2000, 2002-03, 2003-04 आयकर अपीलीय अिधकरण “सी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” 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.8581/Mum/2010 (िनधा"रण वष" / Assessment Year: 1999-2000) Deputy Commissioner of Central Bank of India Income Tax 2(1) Central Office बनाम/ Central Accounts Deptt. Aaykar Bhavan Vs. Chandermukhi, 4th Floor Room No. 575, 5th Floor Nariman Point, Mumbai-400 021 M.K.Road, Mumbai-400 020 "थायी लेखा सं./जी…