CIT v. Lakhani Marketing Inc.

49 Taxmann.com 257High Court2014#700 most cited

What is CIT v. Lakhani Marketing Inc. authority for?

Disallowance under Section 14A of the Income Tax Act, 1961, cannot exceed the actual tax-exempt income earned by the assessee during the relevant year. If no tax-exempt income is earned, no disallowance under Section 14A is warranted.

145

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Lakhani Marketing Inc. · Section 14A disallowance · Rule 8D · exempt income expenditure · limit of disallowance · no disallowance if no exempt income · 226 Taxmann 45 · expenditure related to exempt income

Also reported as

226 Taxmann 45

Sections most often in play

Section 14ASection 144ASection 1961Section 4Section 5Section 2022Section 8DSection 142(1)

Issues it is cited on

section 9(1)(ii)section 80absection 73section 31paper companysection 43(5)clarificatory amendmentsection 251(2)share capital and share premiumstrategic investmentsource of sourcecreditworthiness of the creditor

Judgments citing CIT v. Lakhani Marketing Inc.

M/S Chandigarh Distillers & Bottlers Pvt. Ltd., Chandigarh vs. DCIT, Ludhiana

In the result both the appeals of the assessee are hereby

ITA 778/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh20 Jun 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms.Annapurna Gupta

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Smt.Chanderkanta, Addl.CIT
Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘A’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA Nos.778 & 779/Chd/2017 (Assessment Year : 2012-13 & 2013-14) M/s Chandigarh Distillers Vs. The D.C.I.T., Bottlers Pvt. Ltd. Central Circle II, SCO 140-141, Ludhiana. Sector 34-A, Chandigarh, PAN No. AABCC3752B (Appellant) (Respondent) Appellant by : Shri Sudhir Sehgal, Adv. Respondent by : Smt.Chanderkanta, Addl.CIT Date of hearing :19.03.2018 Date of Pronouncement :20.06.2018 ORDER Per Sanjay Garg, Judicial Member : The captioned appeals have been prefer…

ACIT, Panchkula Circle, Panchkula vs. M/S Ipf Vikram India Ltd., Panchkula

In the result the appeal of the Revenue is hereby

ITA 1246/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh15 Jun 2018AY 2013-14

Bench: Shri Sanjay Garg & Shri B.R.R. Kumarthe A.C.I.T., Vs. M/S Ipf Vikram India Ltd., Panchkula Circle, Plot No.380, Ph-I, Indl. Area, Panchkula. Panchkula. Pan: Aaaci3719F (Appellant) (Respondent)

For Appellant: Shri J.S. Kahlon, Sr. DRFor Respondent: Shri Tej Mohan Singh, Adv
Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘A’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER The A.C.I.T., Vs. M/s IPF Vikram India Ltd., Panchkula Circle, Plot No.380, Ph-I, Indl. Area, Panchkula. Panchkula. PAN: AAACI3719F (Appellant) (Respondent) Appellant by : Shri J.S. Kahlon, Sr. DR Respondent by : Shri Tej Mohan Singh, Adv. Date of hearing :13.04.2018 Date of Pronouncement :15.06.2018 ORDER Per Sanjay Garg, Judicial Member : This appeal has been preferred by the assessee against the order of Ld. Commissioner of Income Tax (Appeals), Panchkula (…

M/S White Stone Yarns Pvt. Ltd., Ludhiana vs. ITO, W-7(2), Ludhiana

In the result the appeal of the Revenue is hereby

ITA 1072/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh15 Jun 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms.Annapurna Guptam/S White Stone Yarns Pvt. Ltd., Vs. The Income Tax Officer, 23, Ashok Vihar, Rishi Nagar, Ward 7(2), Ludhiana. Ludhiana. Pan: Aaacw4476B (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Smt.Chanderkanta, Addl.CIT
Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS.ANNAPURNA GUPTA, ACCOUNTANT MEMBER M/s White Stone Yarns Pvt. Ltd., Vs. The Income Tax Officer, 23, Ashok Vihar, Rishi Nagar, Ward 7(2), Ludhiana. Ludhiana. PAN: AAACW4476B (Appellant) (Respondent) Appellant by : None Respondent by : Smt.Chanderkanta, Addl.CIT Date of hearing :23.03.2018 Date of Pronouncement :15.06.2018 ORDER Per Sanjay Garg, Judicial Member : This appeal has been preferred by the assessee against the order of Ld. Commissioner of Income Tax (Appeals)-4, Ludhiana (hereinafter…

ACIT, C-5(1), Chandigarh vs. M/S Indrason Precision Engineering (P) Ltd., Chandigarh

ITA 1653/CHANDI/2017[2014-15]Status: DisposedITAT Chandigarh18 Apr 2018AY 2014-15

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

For Appellant: Shri K.S. Bains, Addl CITFor Respondent: Sh. Tej Mohan Singh, Advocate
Section 14A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES ‘A’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA Nos.1652 & 1653/Chd/2017 Assessment Years: 2013-14 & 2014-15 The ACIT, Circle 5(1), Vs. M/s Indrason Precision Engineering Chandigarh Private Limited, SCO 604, Ist Floor, Keshoram Complex, Sector 45-C. Chandigarh PAN No. AAACB5917E (Appellant) (Respondent) Appellant By : Shri K.S. Bains, Addl CIT Respondent By : Sh. Tej Mohan Singh, Advocate Date of hearing : 18.04.2018 Date of Pronouncement : 18.04.2018 ORDER Per Sanjay Garg, Judicial Member:…

ACIT, C-5(1), Chandigarh vs. M/S Indrason Precision Engineering (P) Ltd., Chandigarh

ITA 1652/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh18 Apr 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

For Appellant: Shri K.S. Bains, Addl CITFor Respondent: Sh. Tej Mohan Singh, Advocate
Section 14A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES ‘A’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA Nos.1652 & 1653/Chd/2017 Assessment Years: 2013-14 & 2014-15 The ACIT, Circle 5(1), Vs. M/s Indrason Precision Engineering Chandigarh Private Limited, SCO 604, Ist Floor, Keshoram Complex, Sector 45-C. Chandigarh PAN No. AAACB5917E (Appellant) (Respondent) Appellant By : Shri K.S. Bains, Addl CIT Respondent By : Sh. Tej Mohan Singh, Advocate Date of hearing : 18.04.2018 Date of Pronouncement : 18.04.2018 ORDER Per Sanjay Garg, Judicial Member:…

Applicomp (India) Ltd, Mumbai vs. DCIT RG 3(1), Mumbai

In the result, the appeal of the Assessee is hereby allowed

ITA 3516/MUM/2012[2008-09]Status: DisposedITAT Mumbai09 Feb 2018AY 2008-09

Bench: Shri G.S. Pannu, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.3516/Mum/2012 (निर्धारण वर्ा / Assessment Year: 2008-09) M/S Applicomp (India) Ltd., बिधम/ Dcit Range-3(1), 171-C, Mittal Court, Mumbai Vs. Nariman Point, Mumbai – 400 021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacca9547R (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent)

For Appellant: Shri Mayank Chauhan (AR)For Respondent: Shri Rajesh Kumar Yadav (DR)
Section 115JSection 142(1)Section 143(2)Section 14ASection 14A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.3516/Mum/2012 (निर्धारण वर्ा / Assessment Year: 2008-09) M/s Applicomp (India) Ltd., बिधम/ DCIT Range-3(1), 171-C, Mittal Court, Mumbai Vs. Nariman Point, Mumbai – 400 021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCA9547R (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Mayank Chauhan (AR) Revenue by: Shri Rajesh Kumar Yadav (DR) सुनवाई की तारीख / Date of Hearing: 09-02-2018 घोषणा की तारीख /Date of Pronouncement: 09.02.2018 आदेश / O R D E R PER AMARJIT SINGH,…

Btt Industries Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-1(2), Hyderabad

In the result, appeal of assessee is allowed

ITA 1799/HYD/2017[2013-14]Status: DisposedITAT Hyderabad19 Jan 2018AY 2013-14

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

For Appellant: Shri V.G. Tarak Nath, ARFor Respondent: Smt. Suman Malik, DR
Section 115JSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER I.T.A. No. 1799/HYD/2017 Assessment Year: 2013-14 M/s. BTT Industries Deputy Commissioner Private Limited, Vs of Income Tax, HYDERABAD Circle-1(2), [PAN: AABCB6846R] HYDERABAD (Appellant) (Respondent) For Assessee : Shri V.G. Tarak Nath, AR For Revenue : Smt. Suman Malik, DR Date of Hearing : 09-01-2018 Date of Pronouncement : 19-01-2018 O R D E R PER B. RAMAKOTAIAH, A.M. : The issue in this appeal by assessee against the order of the Commissioner of…

Saryu Properties and Hotels P.Ltd, Mumbai vs. DCIT CC 4(2), Mumbai

ITA 5675/MUM/2016[2012-13]Status: DisposedITAT Mumbai12 Jan 2018AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./I.T.A. No. 5675 & 5676/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2012-13&2013-14)

For Appellant: Sh. Sunil Kumar Ramani /VinayFor Respondent: Sh. M. V. Rajguru
Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM & SHRI SANDEEP GOSAIN, JM आयकरअपीलसं./I.T.A. No. 5675 & 5676/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2012-13&2013-14) M/s Saryu Properties & Hotels Pvt. DCIT Central Circle-4(2), 19th floor, Air India Bldg, Ltd. बिधम/ Plot No. 25, B-wing, 1st floor, Girnar, Nariman Point, Mumbai-20 Vs. Pali Mala Road, Pali Hill, Bandra(W), Mumbai-400 050. स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AAACS6983M (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Sh. Sunil Kumar Ramani /Vinay Sinha प्रत्यथीकीओरसे/Respondentby : S…

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…

M/S Value Point Systems Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result Ground.7 of the assessee is dismissed

ITA 376/BANG/2017[2011-12]Status: DisposedITAT Bangalore15 Dec 2017AY 2011-12

Bench: Shri. A. K. Garodia & Shri. Lalit Kumari.T.A No.376/Bang/2017 (Assessment Year : 2011-12)

For Appellant: Shri. B. T. Shetty, CAFor Respondent: Shri. M. K. Biju, JCIT
Section 143(3)Section 14A

…ITA.376/Bang/2017 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIT KUMAR, JUDICIAL MEMBER I.T.A No.376/Bang/2017 (Assessment Year : 2011-12) M/s. Value Point Systems P. Ltd, No.66, 4th cross (Opp. Oracle Lexington), Kaveri Layout, Tavarekere Main Road, Bengaluru 560 029 .. Appellant PAN : AAACV4796R v. Deputy Commissioner of Income-tax, New Circle 7(1)(2), Bengaluru .. Respondent Assessee by : Shri. B. T. Shetty, CA Revenue by : Shri. M. K. Biju, JCIT Heard on : 16.10.2017 Pronounced on : 15.12.2017 O R D E R PER LAL…

M/S.Hll Lifecare Ltd(Previously Known As Hindustan Latex Ltd), Trivandrum vs. The ACIT, Trivandrum

ITA 32/COCH/2016[2011-12]Status: DisposedITAT Cochin23 Nov 2017AY 2011-12

Bench: Shri Abraham P.George, Am & Shri George George K, Jm

For Appellant: Sri. Govind ShastriFor Respondent: Sri. A.Dhanaraj, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Abraham P.George, AM & Shri George George K, JM ITA No.30/Coch/2016 : Asst.Year 2009-2010 ITA No.31/Coch/2016 : Asst.Year 2010-2011 ITA No.32/Coch/2016 : Asst.Year 2011-2012 M/s.HLL Lifecare Limited The Assistant (Previously known as Vs. Commissioner of Income- Hindustan Latex Limited) tax, Circle 1(1) C/o.K.Venkatachalam Aiyer Trivandrum. & Co., CAs, PB No.12 Trivandrum 695 001. PAN : AAACH5598K. (Appellant) (Respondent) Appellant by : Sri. Govind Shastri Respondent by : Sri. A.Dhanaraj, Sr.DR Date of Pronouncement : 23.11..2017 Date of…

M/S.Hll Lifecare Ltd(Previously Known As Hindustan Latex Ltd), Trivandrum vs. The ACIT, Trivandrum

ITA 31/COCH/2016[2010-11]Status: DisposedITAT Cochin23 Nov 2017AY 2010-11

Bench: Shri Abraham P.George, Am & Shri George George K, Jm

For Appellant: Sri. Govind ShastriFor Respondent: Sri. A.Dhanaraj, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Abraham P.George, AM & Shri George George K, JM ITA No.30/Coch/2016 : Asst.Year 2009-2010 ITA No.31/Coch/2016 : Asst.Year 2010-2011 ITA No.32/Coch/2016 : Asst.Year 2011-2012 M/s.HLL Lifecare Limited The Assistant (Previously known as Vs. Commissioner of Income- Hindustan Latex Limited) tax, Circle 1(1) C/o.K.Venkatachalam Aiyer Trivandrum. & Co., CAs, PB No.12 Trivandrum 695 001. PAN : AAACH5598K. (Appellant) (Respondent) Appellant by : Sri. Govind Shastri Respondent by : Sri. A.Dhanaraj, Sr.DR Date of Pronouncement : 23.11..2017 Date of…

M/S.Hll Lifecare Ltd(Previously Known As Hindustan Latex Ltd), Trivandrum vs. The ACIT, Trivandrum

ITA 30/COCH/2016[2009-10]Status: DisposedITAT Cochin23 Nov 2017AY 2009-10

Bench: Shri Abraham P.George, Am & Shri George George K, Jm

For Appellant: Sri. Govind ShastriFor Respondent: Sri. A.Dhanaraj, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Abraham P.George, AM & Shri George George K, JM ITA No.30/Coch/2016 : Asst.Year 2009-2010 ITA No.31/Coch/2016 : Asst.Year 2010-2011 ITA No.32/Coch/2016 : Asst.Year 2011-2012 M/s.HLL Lifecare Limited The Assistant (Previously known as Vs. Commissioner of Income- Hindustan Latex Limited) tax, Circle 1(1) C/o.K.Venkatachalam Aiyer Trivandrum. & Co., CAs, PB No.12 Trivandrum 695 001. PAN : AAACH5598K. (Appellant) (Respondent) Appellant by : Sri. Govind Shastri Respondent by : Sri. A.Dhanaraj, Sr.DR Date of Pronouncement : 23.11..2017 Date of…

Asst. Commissioner of Income-Tax, Bangalore vs. M/S.Kausthubha Project Private Limited, Bangalore

In the result, appeal of the Revenue is dismissed

ITA 1310/BANG/2016[2012-2013]Status: DisposedITAT Bangalore17 Nov 2017AY 2012-2013

Bench: Shri. Inturi Rama Rao

For Appellant: NoneFor Respondent: Shri. M. K. Biju, JCIT
Section 14A

…ITA.1310/Bang/2016 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI. LALIT KUMAR, JUDICIAL MEMBER I.T.A No.1310/Bang/2016 (Assessment Year : 2012-13) Asst. Commissioner of Income-tax, Circle – 4(1)(1), Bengaluru .. Appellant v. M/s. Kausthubha Project P. Ltd, No.4065, 18th Main, 30th cross, BSK II stage, Bengaluru 560 070 .. Respondent PAN : AACCK4123B Assessee by : None Revenue by : Shri. M. K. Biju, JCIT Heard on : 09.11.2017 Pronounced on : 17.11.2017 O R D E R PER LALIT KUMAR, JUDICIAL MEMBER : The present appeal…

Asst CIT Cir 6(2)(2), Mumbai vs. Essar House Ltd, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 4004/MUM/2016[2011-12]Status: DisposedITAT Mumbai08 Nov 2017AY 2011-12

Bench: Shri Shamim Yahya & Shri Sandeep Gosainassessment Year : 2011-12 Acit Circle 6(2)(2) Essar House Ltd., Mumbai Essar House, 11 K.K.Marg, Vs. Mahalaxmi, Mumbai 400 034 Pan Aaacj2883P (Appellant) Respondent)

For Appellant: Shri M V RajguruFor Respondent: Shri Vijay Mehta
Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri Shamim Yahya, Accountant Member & Shri Sandeep Gosain, Judicial Member Assessment Year : 2011-12 ACIT Circle 6(2)(2) Essar House Ltd., Mumbai Essar House, 11 K.K.Marg, Vs. Mahalaxmi, Mumbai 400 034 PAN AAACJ2883P (Appellant) Respondent) Appellant By : Shri M V Rajguru Respondent By : Shri Vijay Mehta Date of Hearing :26.10.2017 Date of Pronouncement : 08.11.2017 O R D E R Per Sandeep Gosain, Judicial Member This appeal is by the Revenue against the order of CIT(A) -12, Mumbai, dated 21.03.2016 for assessment year 2011-12. 2. The brie…

Assistant Commissioner of Income Tax, Circle-1, Kota vs. M/S Tolaram Satyadev Agro Pvt. Ltd., Kota

In the result, appeal of the revenue stands dismissed

ITA 672/JPR/2017[2013-14]Status: DisposedITAT Jaipur09 Oct 2017AY 2013-14
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@
Section 14A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh Hkkxpan] ys[kk lnL; ,oa Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 672/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Assistant Commissioner of M/s Tolaram Satyadev Vs. Income Tax, Agro Pvt. Ltd., Circle-1, Kota 40-A, Talwandi, Kota. PAN No.: AACCT 2015 P vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) lquokbZ dh rkjh[k@ Date of Hear…

Assistant Commissioner of Income Tax, Circle-1, Kota vs. Sudha Hospital & Medical Research Centre, Kota

In the result, appeal of the revenue stands dismissed

ITA 671/JPR/2017[2014-15]Status: DisposedITAT Jaipur09 Oct 2017AY 2014-15
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@
Section 14A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh Hkkxpan] ys[kk lnL; ,oa Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 671/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke Assistant Commissioner of Sudha Hospital and Vs. Income Tax, Medical Research Centre Circle-1, Kota Pvt. Ltd., 11-A, Talwandi, Kota. PAN No.: AAGCS 2221 N vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) lquokbZ dh rkj…

Assistant Commissioner of Income Tax, Circle-1, Kota vs. M/S Naresh Kumar Manoj Kumar, Kota

In the result, appeal of the revenue stands dismissed

ITA 670/JPR/2017[2013-14]Status: DisposedITAT Jaipur09 Oct 2017AY 2013-14
For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Poonam Roy (DCIT) fu/kZkfjrh dh vksj ls@
Section 145(3)Section 14A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh Hkkxpan] ys[kk lnL;] ds le{k BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 670/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Assistant Commissioner M/s Naresh Kumar Manoj Kumar, Vs. of Income Tax, B-43, Bhamashah Mandi, Circle-1, Kota Kota. PAN No.: AADFN 5008 Q vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Smt. Poonam Roy (DCIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) lquokbZ dh rkjh[k@ Date of Hearing : 04/10/2017 mn?kks"k.kk dh rk…

DCIT (It) 1(1)(2), Mumbai vs. Antwerp Diamond Bank Nv., Mumbai

In the result, appeals filed by the Revenue are dismissed in terms indicated hereinabove

ITA 7482/MUM/2014[2011-12]Status: DisposedITAT Mumbai28 Feb 2017AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

Section 143(3)Section 14ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “L”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM ITA No.7481/Mum/2014 & 7482/Mum/2014 (Assessment Year :2010-11 & 2011-12) DCIT (IT) 1(1)(2), Mumbai – Vs. M/s. Antwerp Diamond Bank NV, 510, 5th Floor, 400 038 Trade Center, BKC, Bandra (E), Mumbai – 400 051 PAN/GIR No. AADCA2713J Appellant) .. Respondent) Revenue by Shri Rajguru MV Assessee by Shri K K Ved Date of Hearing 23/02/2017 Date of Pronouncement 28/02/2017 आदेश / O R D E R PER R.C.SHARMA (A.M): These are the appeals filed by Revenue against the order of CIT(A)-10, Mumbai dated 30/09/2014 for th…

DCIT (It) 1(1)(2), Mumbai vs. Antwerp Diamond Bank Nv., Mumbai

In the result, appeals filed by the Revenue are dismissed in terms indicated hereinabove

ITA 7481/MUM/2014[2010-11]Status: DisposedITAT Mumbai28 Feb 2017AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

Section 143(3)Section 14ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “L”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM ITA No.7481/Mum/2014 & 7482/Mum/2014 (Assessment Year :2010-11 & 2011-12) DCIT (IT) 1(1)(2), Mumbai – Vs. M/s. Antwerp Diamond Bank NV, 510, 5th Floor, 400 038 Trade Center, BKC, Bandra (E), Mumbai – 400 051 PAN/GIR No. AADCA2713J Appellant) .. Respondent) Revenue by Shri Rajguru MV Assessee by Shri K K Ved Date of Hearing 23/02/2017 Date of Pronouncement 28/02/2017 आदेश / O R D E R PER R.C.SHARMA (A.M): These are the appeals filed by Revenue against the order of CIT(A)-10, Mumbai dated 30/09/2014 for th…