CIT v. Oswal Agro Mills

197 Taxmann 25High Court2011#7038 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Issues it is cited on

section 143companysection 14section 143(3)businessinterest

Judgments citing CIT v. Oswal Agro Mills

M/S. BILL FORGE PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (LTU), CIRCLE - 1, BANGALORE

In the result appeal is allowed partly to extent indicated above

ITA 1161/BANG/2019[2012-13]Status: DisposedITAT Bangalore18 Nov 2024AY 2012-13

Bench: Shri Maharishi Prashant & Shri Prakash Chand Yadavshri Chandra Poojariassessment Year : 2012-13 Mahindra Cie Automotive Ltd., Vs. Acit (Ltu), Formerly Known As Bill Forge Pvt. Ltd., Circle –1, #9C, Hosur Road, Bangalore. Bommasandra Industrial Area, Bangalore – 560 099. Pan : Aaacb 8620 J Appellant Respondent Assessee By : Shri. Narendra Sharma, Advocate Revenue By : Mrs. Neera Malhotra Cit Dr Date Of Hearing : 07.11.2024 Date Of Pronouncement : 18.11.2024

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Mrs. Neera Malhotra CIT DR
Section 143(2)Section 143(3)Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH BANGALORE BEFORE SHRI MAHARISHI PRASHANT, VICE PRESIDENT AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year : 2012-13 Mahindra CIE automotive Ltd., Vs. ACIT (LTU), formerly known as Bill Forge Pvt. Ltd., Circle –1, #9C, Hosur Road, Bangalore. Bommasandra Industrial Area, Bangalore – 560 099. PAN : AAACB 8620 J APPELLANT RESPONDENT Assessee by : Shri. Narendra Sharma, Advocate Revenue by : Mrs. Neera Malhotra CIT DR Date of hearing : 07.11.2024 Date of Pronouncement : 18.11.2024 O R D E R PerPrashant Maharishi, Vice…

OSWAL WOOLLEN MILLS LTD vs. COMMISSIONER OF INCOME TAX

ITA/111/2003HC Punjab & Haryana06 Aug 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

…207 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-111-2003 (O&M) Date of Decision: 06.08.2024 Oswal Woollen Mills Ltd. …Appellant V/S Commissioner of Income Tax (Central), Ludhiana …Respondent CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH Present Mr. B.M. Monga, Advocate and Mr. Rohit Kaura, Advocate for the appellant. Mr. Ranvijay Singh, Sr. Standing Counsel for the respondent. *** SANJEEV PRAKASH SHARMA, J.(Oral) 1. This appeal was admitted on 09.02.2004, bu…

TEK SYSTEMS GLOBAL SERVICES PRIVATE LIMITED,HYDERBAD vs. DCIT, CIRCLE-2(1), HYDERBAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 487/HYD/2022[2018-19]Status: DisposedITAT Hyderabad05 Jul 2024AY 2018-19

Bench: Shri Laliet Kumar & Shri Manjunatha G.आ.अपी.सं /Ita No.487/Hyd/2022 (निर्धारण वर्ा/Assessment Year: 2018-19) Tek Systems Global Vs. Dy. C. I. T. Services (P) Ltd, Circle 2(1) Hyderabad Hyderabad Pan:Aabcf1518Q (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Ms. K. Amulya, Ca रधजस् व द्वधरध/Revenue By:: Shri Jeevan Lal Lavidiya, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 29/05/2024 घोर्णध की तधरीख/Pronouncement: 05/07/2024 आदेश/Order

For Appellant: Ms. K. Amulya, CAFor Respondent: : Shri Jeevan Lal Lavidiya
Section 143(3)Section 144BSection 144C(13)Section 270A

…ITA No 487 of 2022 TEK Systems Global Services P Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A ‘ Bench, Hyderabad Before Shri Laliet Kumar, Judicial Member And Shri Manjunatha G. Accountant Member आ.अपी.सं /ITA No.487/Hyd/2022 (निर्धारण वर्ा/Assessment Year: 2018-19) TEK Systems Global Vs. Dy. C. I. T. Services (P) Ltd, Circle 2(1) Hyderabad Hyderabad PAN:AABCF1518Q (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Ms. K. Amulya, CA रधजस् व द्वधरध/Revenue by:: Shri Jeevan Lal Lavidiya, CIT-DR सुिवधई की तधरीख/Date of hearing: 29/05/2024 घोर्णध की तधरीख/Pronouncem…

S J P CONSTRUCTIONS PRIVATE LIMITED,SURAT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(2), SURAT

In the result, ground No. 1 to 3 of the appeal are allowed for statistical purpose

ITA 430/SRT/2023[2015-16]Status: DisposedITAT Surat20 Nov 2023AY 2015-16

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.430/Srt/2023 (Ay 2015-16) (Hearing In Physical Court) S J P Constructions Pvt. Ltd. Deputy Commissioner Of E-3300, Radhakrishna Textile Income Tax, Circle-2(1)(2) Vs Market, Ring Road, Surat- Surat, Aaykar Bhavan, 395002 Income Tax Colony, Pan No. Aajcs 4313 C Athwa, Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 14ASection 234ASection 254(1)

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.430/SRT/2023 (AY 2015-16) (Hearing in Physical Court) S J P Constructions Pvt. Ltd. Deputy Commissioner of E-3300, Radhakrishna Textile Income Tax, Circle-2(1)(2) Vs Market, Ring Road, Surat- Surat, Aaykar Bhavan, 395002 Income Tax Colony, PAN No. AAJCS 4313 C Athwa, Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Bhupendra Shah, CA राज" की ओर से /Revenue by Shri Airiju Jaikaran, CIT-DR…

M/S. BILCARE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 334/PUN/2021[2016-17]Status: DisposedITAT Pune31 May 2023AY 2016-17

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.273/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 Dcit, Central Circle-2(2), Vs. M/S. Bilcare Limited, Pune. 601, Icc Trade Tower, Pune- 411016. Pan : Aabcb2242F Appellant Respondent आयकर अपीऱ सं. / Ita No.334/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/S. Bilcare Limited, Vs. Dcit, Central Circle- 6Th Floor, B Wing, Icc 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. Pan : Aabcb2242F Appellant Respondent

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Naveen Gupta
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.273/PUN/2021 निर्धारण वर्ा / Assessment Year: 2016-17 DCIT, Central Circle-2(2), Vs. M/s. Bilcare Limited, Pune. 601, ICC Trade Tower, Pune- 411016. PAN : AABCB2242F Appellant Respondent आयकर अपीऱ सं. / ITA No.334/PUN/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/s. Bilcare Limited, Vs. DCIT, Central Circle- 6th Floor, B Wing, ICC 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. PAN : AABCB2242F Appellant Respondent C.O. No…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), PUNE vs. M/S. BILCARE LIMITED, PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 273/PUN/2021[2016-17]Status: DisposedITAT Pune31 May 2023AY 2016-17

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.273/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 Dcit, Central Circle-2(2), Vs. M/S. Bilcare Limited, Pune. 601, Icc Trade Tower, Pune- 411016. Pan : Aabcb2242F Appellant Respondent आयकर अपीऱ सं. / Ita No.334/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/S. Bilcare Limited, Vs. Dcit, Central Circle- 6Th Floor, B Wing, Icc 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. Pan : Aabcb2242F Appellant Respondent

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Naveen Gupta
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.273/PUN/2021 निर्धारण वर्ा / Assessment Year: 2016-17 DCIT, Central Circle-2(2), Vs. M/s. Bilcare Limited, Pune. 601, ICC Trade Tower, Pune- 411016. PAN : AABCB2242F Appellant Respondent आयकर अपीऱ सं. / ITA No.334/PUN/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/s. Bilcare Limited, Vs. DCIT, Central Circle- 6th Floor, B Wing, ICC 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. PAN : AABCB2242F Appellant Respondent C.O. No…

ACIT CIRCLE-16(1), MUMBAI vs. M/S FARAH KHAN, MUMBAI

The appeal stands dismissed

ITA 4428/MUM/2019[2013-14]Status: DisposedITAT Mumbai29 Jul 2021AY 2013-14

Bench: Justice Shri P. P. Bhatt & Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.4428/Mum/2019 (धििाारण वर्ा / Assessment Year: 2013-14) Acit-Circle-16(1), Ms. Farah Khan R. No. 439, 4Th Floor बिाम/ A-3501/3601 Oberoi Sky Heights Aayakar Bhavan, M. K. Road Lokhandwala Complex Vs. Mumbai-400 020 Andheri West, Mumbai-400 053 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Aadpk-0664-P (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Revenue By : Dr. Shanteshwar Swami, Ld. Dr Assessee By : Shri Chetan Karia, Ld. Ar सुनवाई की तारीख/ : 29/06/2021 Date Of Hearing घोषणा की तारीख / : 29/07/2021 Date Of Pronouncement

For Appellant: Shri Chetan Karia, Ld. ARFor Respondent: Dr. Shanteshwar Swami, Ld. DR
Section 143(3)Section 32Section 36(1)(iii)Section 37(1)

…1 Ms. Farah Khan Assessment Year: 2013-14 आयकर अपीलीय अधिकरण “एफ” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI माननीय जस्टिस श्री पी. पी. भट्ट, अध्यक्ष एवं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य BEFORE JUSTICE SHRI P. P. BHATT, PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.4428/Mum/2019 (धििाारण वर्ा / Assessment Year: 2013-14) ACIT-Circle-16(1), Ms. Farah Khan R. No. 439, 4th floor बिाम/ A-3501/3601 Oberoi Sky Heights Aayakar Bhavan, M. K. Road Lokhandwala Complex Vs. Mumbai-400 020 Andheri West, Mumbai-400 053 स्…

INDIA MEDTRONIC P.LTD,MUMBAI vs. ASST CIT 10(1)(1), MUMBAI

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

ITA 2160/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 May 2019AY 2012-13

Bench: Shri Mahavir Singh & Shri Rajesh Kumarit(Tp)A No.2160/Mum/2017 Assessment Year : 2012-13 India Meditronic Pvt. Ltd., Acit 10(1)(1) 1241 Solitaire Corporate Park, Mumbai Vs. Bldg. No.12, 4Th Floor, Andheri Ghatkopar Link Road, Andheri (East), Mumbai 400 093

For Appellant: Shri Rajan R VoraFor Respondent: Shri Jayant Kumar
Section 143(3)Section 144C(13)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI Before Shri Mahavir Singh, Judicial Member & Shri Rajesh Kumar, Accountant Member IT(TP)A No.2160/Mum/2017 Assessment Year : 2012-13 India Meditronic Pvt. Ltd., ACIT 10(1)(1) 1241 Solitaire Corporate Park, Mumbai Vs. Bldg. No.12, 4th floor, Andheri Ghatkopar Link Road, Andheri (East), Mumbai 400 093 PAN AAACI4227Q (Appellant) (Respondent) Appellant By : Shri Rajan R Vora Respondent By : Shri Jayant Kumar Date of Hearing : 24.04.2019 Date of Pronouncement : 27.05.2019 O R D E R Per Rajesh Kumar, Accountant Member The aforesaid appeal has been…

INDIA MEDTRONIC PRIVATE LIMITED,MUMBAI vs. ACIT , 10(1)(1), MUMBAI

In the result, the appeal filed by the assessee is allowed

ITA 601/MUM/2018[2013-14]Status: DisposedITAT Mumbai08 May 2019AY 2013-14

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2013-14 India Medtronic Pvt. Ltd. Assistant Commissioner Of 1241, Solitaire Corporate Income Tax-10(1)(1), Room Vs. Park, Bldg. No .12, 4Th Floor, No. 209, Aayakar Bhavan, Andheri- Ghatkopar Link Mumbai-400020. Road, Andheri (East), Mumbai-400093. Pan No. Aaaci4227Q Appellant Respondent Assessee By : Mr. Rajan R. Vora, Ar Revenue By : Mr. Rajneesh Yadav, Dr Date Of Hearing : 01/05/2019 Date Of Pronouncement: 08/05/2019

For Appellant: Mr. Rajan R. Vora, ARFor Respondent: Mr. Rajneesh Yadav, DR
Section 143(3)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2013-14 India Medtronic Pvt. Ltd. Assistant Commissioner of 1241, Solitaire Corporate Income Tax-10(1)(1), Room Vs. Park, Bldg. No .12, 4th floor, No. 209, Aayakar Bhavan, Andheri- Ghatkopar Link Mumbai-400020. Road, Andheri (East), Mumbai-400093. PAN No. AAACI4227Q Appellant Respondent Assessee by : Mr. Rajan R. Vora, AR Revenue by : Mr. Rajneesh Yadav, DR Date of Hearing : 01/05/2019 Date of pronouncement: 08/05/2019 ORDER PER N.K. PRADHAN, AM Th…

ASST CIT 15(2)(1), MUMBAI vs. KRYSTAL COLLOIDS P.LTD, MUMBAI

In the result, the appeals are dismissed

ITA 3170/MUM/2016[2006-07]Status: DisposedITAT Mumbai31 Jul 2018AY 2006-07

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2006-07 & Assessment Year: 2007-08 The Asst. Commissioner Of M/S Krystal Colloids Pvt. Ltd. Income Tax 15(2)(1) Room Vs. 119, Purusharth Bldg., Nawroji No. 357, 3Rd Floor, Aayakar Hill Road, No. 2, Dongri, Bhavan, Maharshi Karve Mumbai, 400009. Road, Mumbai-400020. Pan No. Aacck5409J Appellant Respondent Revenue By : Mr. Anoop Hiwase, Dr Assessee By : Mr. Anuj Kisnadwala, Ar Date Of Hearing : 07/05/2018 Date Of Pronouncement: 31/07/2018

For Appellant: Mr. Anuj Kisnadwala, ARFor Respondent: Mr. Anoop Hiwase, DR
Section 143(3)Section 32(1)Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2006-07 & Assessment Year: 2007-08 The Asst. Commissioner of M/s Krystal Colloids Pvt. Ltd. Income Tax 15(2)(1) Room Vs. 119, Purusharth Bldg., Nawroji No. 357, 3rd floor, Aayakar Hill Road, No. 2, Dongri, Bhavan, Maharshi Karve Mumbai, 400009. Road, Mumbai-400020. PAN No. AACCK5409J Appellant Respondent Revenue by : Mr. Anoop Hiwase, DR Assessee by : Mr. Anuj Kisnadwala, AR Date of Hearing : 07/05/2018 Date of pronouncement: 31/07/2018 ORDER PER N.…

DCIT 10(1)(1), MUMBAI vs. INDIA MEDTRONIC P.LTD, MUMBAI

The appeal of the AO is dismissed

ITA 1800/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 May 2018AY 2011-12
For Appellant: S/Shri Rajan Vora and Nikhil TiwariFor Respondent: Shri Jayant Kumar- DR
Section 115JSection 143(3)Section 254(1)

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ केकेकेके” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai संदीप गोसांई सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"" राजे"" लेखा सद"य एवं लेखा सद"य एवं संदीप लेखा सद"य एवं लेखा सद"य एवं , संदीप संदीप गोसांई गोसांई, "याियक सद"य गोसांई "याियक सद"य "याियक सद"य "याियक सद"य Before S/Shri Rajendra,Accountant Member and Sandeep Gosain,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./1246/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" I…

INDIA MEDTRONIC P.LTD,MUMBAI vs. DCIT 10(1)(1), MUMBAI

The appeal of the AO is dismissed

ITA 1246/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 May 2018AY 2011-12
For Appellant: S/Shri Rajan Vora and Nikhil TiwariFor Respondent: Shri Jayant Kumar- DR
Section 115JSection 143(3)Section 254(1)

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ केकेकेके” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai संदीप गोसांई सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"" राजे"" लेखा सद"य एवं लेखा सद"य एवं संदीप लेखा सद"य एवं लेखा सद"य एवं , संदीप संदीप गोसांई गोसांई, "याियक सद"य गोसांई "याियक सद"य "याियक सद"य "याियक सद"य Before S/Shri Rajendra,Accountant Member and Sandeep Gosain,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./1246/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" I…

THE KCP LTD.,,CHENNAI vs. THE DCIT,, VIJAYAWADA

In the result, the appeal filed by the assessee is dismissed

ITA 165/VIZ/2015[2010-11]Status: DisposedITAT Visakhapatnam09 Mar 2018AY 2010-11

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri Deba Kumar Sonowal
Section 143(3)Section 263

…ITA No.165/Vizag/2015 The KCP Ltd., Chennai आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी वी. दुगा"राव, "या"यक सद"य एवं "ी ड.एस. . . . सु"दर "संह, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.165/Vizag/2015 ("नधा"रण वष" / Assessment Year: 2010-11) The KCP Ltd., DCIT, Circle-1, Chennai Vijayawada [PAN No.AAACT8046J] (अपीलाथ' / Appellant) (()याथ' / Respondent) : Shri C. Subrahmanyam, AR अपीलाथ" क" ओर से / Appellant by : Shri Deba Kumar Sonowal, ""याथ" क…

INDIA MEDTRONIC PRIVATE LIMITED,MUMBAI vs. DCIT , 10(1)(1), MUMBAI

ITA 1600/MUM/2015[2010-11]Status: DisposedITAT Mumbai17 Jan 2018AY 2010-11
For Appellant: S/Shri Jehangir Mistry, Hiren ChandeFor Respondent: Shri Jayant Kumar- DR
Section 115JSection 143(3)Section 254(1)

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ केकेकेके” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा सद"य एवं राजे"" लेखा सद"य एवं लेखा सद"य एवं, , , , अमरजीत "सह लेखा सद"य एवं अमरजीत "सह अमरजीत "सह, "याियक सद"य अमरजीत "सह "याियक सद"य "याियक सद"य "याियक सद"य Before S/Shri Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./1600/Mum/2015,िनधा"रण िनधा"रण वष" वष" /Assessment Year:2010-11 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" India…

DCIT, NEW DELHI vs. M/S SPICE COMMUNICATION LTD., NOIDA

In the result, the appeal in ITA No

ITA 988/DEL/2011[2006-07]Status: DisposedITAT Delhi25 May 2016AY 2006-07

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2006-07 Deputy Commissioner Of Income Vs. M/S. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/O- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. Gir/Pan : Aagcs6070H (Appellant) (Respondent) & C.O. No. 77/Del/2011 [In Ita No. 988/Del/2011] Assessment Year: 2006-07 M/S. Spice Communication Ltd., Vs. Deputy Commissioner Of Income C/O- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building, New Delhi Gir/Pan : Aagcs6070H (Appellant) (Respondent) & Assessment Year: 2006-07 M/S. Idea Cellular Ltd., A-68, Vs. Acit, Circle-50(1), New Delhi Sector-64, Noida Gir/Pan : Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Ronak G. Doshi, Ca Department By Sh. B.K. Singh, Cit(Dr) Date Of Hearing 05.04.2016 Date Of Pronouncement 25.05.2016 & C.O. No. 77/Del/2011

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’: NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2006-07 Deputy Commissioner of Income Vs. M/s. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/o- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. GIR/PAN : AAGCS6070H (Appellant) (Respondent) And C.O. No. 77/Del/2011 [In ITA No. 988/Del/2011] Assessment Year: 2006-07 M/s. Spice Communication Ltd., Vs. Deputy Commissioner of Income C/o- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building,…

IDEA CELLULAR LTD.,NOIDA vs. ACIT, NEW DELHI

In the result, the appeal in ITA No

ITA 801/DEL/2011[2006-07]Status: DisposedITAT Delhi25 May 2016AY 2006-07

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2006-07 Deputy Commissioner Of Income Vs. M/S. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/O- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. Gir/Pan : Aagcs6070H (Appellant) (Respondent) & C.O. No. 77/Del/2011 [In Ita No. 988/Del/2011] Assessment Year: 2006-07 M/S. Spice Communication Ltd., Vs. Deputy Commissioner Of Income C/O- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building, New Delhi Gir/Pan : Aagcs6070H (Appellant) (Respondent) & Assessment Year: 2006-07 M/S. Idea Cellular Ltd., A-68, Vs. Acit, Circle-50(1), New Delhi Sector-64, Noida Gir/Pan : Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Ronak G. Doshi, Ca Department By Sh. B.K. Singh, Cit(Dr) Date Of Hearing 05.04.2016 Date Of Pronouncement 25.05.2016 & C.O. No. 77/Del/2011

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’: NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2006-07 Deputy Commissioner of Income Vs. M/s. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/o- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. GIR/PAN : AAGCS6070H (Appellant) (Respondent) And C.O. No. 77/Del/2011 [In ITA No. 988/Del/2011] Assessment Year: 2006-07 M/s. Spice Communication Ltd., Vs. Deputy Commissioner of Income C/o- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building,…