CIT v. Panchmahal Steel Ltd.

215 Taxmann 140High Court2013#3664 most cited

What is CIT v. Panchmahal Steel Ltd. authority for?

Losses arising from forward contracts entered into as part of regular business activities are treated as normal business losses.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Panchmahal Steel Ltd. · forward contract · business loss · ordinary course of business · regular business activity · business income

Judgments citing CIT v. Panchmahal Steel Ltd.

HCL TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08] HCL Technologies Limited, Asst. Commissioner of 806, Siddhartha 96, Income Tax, Central Circle-2, Nehru Place, New Delhi. Vs New Delhi. PAN- AAACH1645P Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv., Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., Shri Arpit Goyal, CA & Shri Shashvat Dhamija, Adv. Revenue by Shri G.C. Srivastava, Special Counsel (VC), Shri Kalrav Malhotra, Adv…

HCL TECHNOLOGIES LTD,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08] HCL Technologies Limited, Asst. Commissioner of 806, Siddhartha 96, Income Tax, Central Circle-2, Nehru Place, New Delhi. Vs New Delhi. PAN- AAACH1645P Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv., Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., Shri Arpit Goyal, CA & Shri Shashvat Dhamija, Adv. Revenue by Shri G.C. Srivastava, Special Counsel (VC), Shri Kalrav Malhotra, Adv…

DEPUTY COMMISSSIONER OF INCOME TAX, CIRCLE -1,, AURANGABAD vs. ENDURANCE TECHNOLOGIES PVT. LTD,, AURANGABAD

Appeals are dismissed in above terms

ITA 1694/PUN/2017[2012-13]Status: DisposedITAT Pune15 Jul 2022AY 2012-13

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No. 989/Pn/2015 ननधधारण वषा / Assessment Year : 2010-11

For Appellant: Shri Nikhil Pathak & Abhay A. AvchatFor Respondent: Shri S. P. Walimbe
Section 143(3)Section 14ASection 154Section 43(5)Section 73(4)

…आयकर अपीऱीय अधिकरण “ ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No. 989/PN/2015 ननधधारण वषा / Assessment Year : 2010-11 .......अपऩलधथी / Appellant ACIT, Circle 1, Aurangabad. बनधम / V/s. Endurance Technologies Pvt. Ltd., No.K -228,MIDC Industrial Area, Waluj, Aurangabad- 431136. ……प्रत्यथी / Respondent PAN : AAACE7066P आयकर अपीऱ सं. / ITA No’s.958/PUN/2016 & 1694/PUN/2017 ननधधारण वषा / Assessment Years : 2011-12 & 2012-13 .......अपऩलधथी / Appellant DCIT, Circle 1, Aurangabad. बनधम / V/s. Endura…

DEPUTU COMMISSIONER OF INCOME-TAX vs. ENDURANCE TECHNOLOGIES PVT. LTD.,, AURANGABAD

Appeals are dismissed in above terms

ITA 958/PUN/2016[2011-12]Status: DisposedITAT Pune15 Jul 2022AY 2011-12

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No. 989/Pn/2015 ननधधारण वषा / Assessment Year : 2010-11

For Appellant: Shri Nikhil Pathak & Abhay A. AvchatFor Respondent: Shri S. P. Walimbe
Section 143(3)Section 14ASection 154Section 43(5)Section 73(4)

…आयकर अपीऱीय अधिकरण “ ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No. 989/PN/2015 ननधधारण वषा / Assessment Year : 2010-11 .......अपऩलधथी / Appellant ACIT, Circle 1, Aurangabad. बनधम / V/s. Endurance Technologies Pvt. Ltd., No.K -228,MIDC Industrial Area, Waluj, Aurangabad- 431136. ……प्रत्यथी / Respondent PAN : AAACE7066P आयकर अपीऱ सं. / ITA No’s.958/PUN/2016 & 1694/PUN/2017 ननधधारण वषा / Assessment Years : 2011-12 & 2012-13 .......अपऩलधथी / Appellant DCIT, Circle 1, Aurangabad. बनधम / V/s. Endura…

ASSISTANT COMMISSIONER OF INCOME-TAX vs. ENDURANCE TECHNOLOGIES PVT. LTD.,, AURANGABAD

Appeals are dismissed in above terms

ITA 989/PUN/2015[2010-11]Status: DisposedITAT Pune15 Jul 2022AY 2010-11

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No. 989/Pn/2015 ननधधारण वषा / Assessment Year : 2010-11

For Appellant: Shri Nikhil Pathak & Abhay A. AvchatFor Respondent: Shri S. P. Walimbe
Section 143(3)Section 14ASection 154Section 43(5)Section 73(4)

…आयकर अपीऱीय अधिकरण “ ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No. 989/PN/2015 ननधधारण वषा / Assessment Year : 2010-11 .......अपऩलधथी / Appellant ACIT, Circle 1, Aurangabad. बनधम / V/s. Endurance Technologies Pvt. Ltd., No.K -228,MIDC Industrial Area, Waluj, Aurangabad- 431136. ……प्रत्यथी / Respondent PAN : AAACE7066P आयकर अपीऱ सं. / ITA No’s.958/PUN/2016 & 1694/PUN/2017 ननधधारण वषा / Assessment Years : 2011-12 & 2012-13 .......अपऩलधथी / Appellant DCIT, Circle 1, Aurangabad. बनधम / V/s. Endura…

DY CIT, CC--1(2), MUMBAI vs. M/S MAHENDRA BROTHERS EXPORTS P. LTD., MUMBAI

In the result, appeals of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 127/MUM/2021[2010-11]Status: DisposedITAT Mumbai29 Nov 2021AY 2010-11
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.128/Mum/2021 (Assessment Year :2011-12) & Dy. Commissioner of Vs. M/s. Mahendra Brothers Income-Tax Exports Pvt. Ltd., CE 7011-15, 8th Floor Central Circle 1(2) Mumbai Bharat Diamond Bourse 906, 9th Floor, Pratishtha Bandra (E) Bhavan, Old CGO Building Mumbai – 400 051 (Annexe), M.K.Road Mumbai – 400 020 PAN/GIR No. AAFCM0246E (Appellant) .. (Respondent) M/s. Mahendra Brothers Vs. Dy. Commissioner of Income- Exports Pvt. Ltd., Tax CE 7011-15, 8th Floor Central Ci…

THE ACIT, CIRCLE-9,, SURAT vs. M/S. ANJANA EXPORTS,, SURAT

In the result, the appeal of Revenue for AY

ITA 2833/AHD/2014[2009-10]Status: DisposedITAT Surat04 May 2020AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं././././I.T.A Nos.1879,1872/Ahd/2013 & 2833/Ahd/2014 िनधा"रणवष"/Assessment Year: 2009-10 1. Assistant Commissioner Of Income V. M/S. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [Pan: Aadfa 0943 R] V. 2. M/S. Anjana Exports, Assistant Commissioner 1, Kohinoor Society, Opp. G K Of Income Tax, Circle-9, Chambers, Varachha Road, Surat. Surat- 395 006. [Pan: Aadfa 0943 R] V. 3. Assistant Commissioner Of Income M/S. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [Pan: Aadfa 0943 R] अपीलाथ" / Appellant ""थ"/Respondent िनधा"रतीकीओरसे /Assessee By Shri Mehul Shah, Ca राज"कीओरसे /Revenue By Shri Srinivas T. Bidari, Cit(D.R.) सुनवाईकीतारीख/ Date Of Hearing: 11-02-2020 उद्घोषणाकीतारीख/Pronouncement On: 04-05-2020 आदेश /O R D E R Per O.P.Meena, Am: 1. The Above Two Appeals Filed By The Revenue Are Directed Against The Separate Orders Of Commissioner Of Income-Tax (Appeals)-V, Surat [In Short “The Cit(A)”] Dated 18-04-2013 & 01-08-2014 For The Ay. 2009-10 Respectively & One Appeal Filed By The Assessee Is Directed Against The Order Of Commissioner Of Income-Tax (Appeals)-V, Surat [In Short “The Cit(A)”] Dated 18-04-2013 For The Ay. 2009-10. Anjana Exports V. Acit, Circle-9, Surat/Ita. 1879 & 1872/Ahd/2013/Ay.2009-10 & 2833/Ahd/2014/Srt/2017/A.Y.2009-10 Page 2 Of 19 In Ita No.1879/Ahd/2013/Ay.2009-10 By The Revenue:- 2. Ground No. 1& 2 Relates To Deleting The Addition Of Rs.5,58,41,797/-

Section 145(3)

…Anjana Exports v. ACIT, Circle-9, Surat/ITA. 1879 & 1872/AHD/2013/AY.2009-10 & 2833/AHD/2014/SRT/2017/A.Y.2009-10 Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं././././I.T.A Nos.1879,1872/AHD/2013 & 2833/AHD/2014 िनधा"रणवष"/Assessment Year: 2009-10 1. Assistant Commissioner of Income V. M/s. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [PAN: AADFA 0943 R] V. 2. M/s. Anjana Exports, Assistant Commissioner 1, Kohinoor Society, Opp. G K of Inco…

THE ACIT, CIRCLE-9,, SURAT vs. M/S. ANJANA EXPORTS,, SURAT

In the result, the appeal of Revenue for AY

ITA 1879/AHD/2013[2009-10]Status: DisposedITAT Surat04 May 2020AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं././././I.T.A Nos.1879,1872/Ahd/2013 & 2833/Ahd/2014 िनधा"रणवष"/Assessment Year: 2009-10 1. Assistant Commissioner Of Income V. M/S. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [Pan: Aadfa 0943 R] V. 2. M/S. Anjana Exports, Assistant Commissioner 1, Kohinoor Society, Opp. G K Of Income Tax, Circle-9, Chambers, Varachha Road, Surat. Surat- 395 006. [Pan: Aadfa 0943 R] V. 3. Assistant Commissioner Of Income M/S. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [Pan: Aadfa 0943 R] अपीलाथ" / Appellant ""थ"/Respondent िनधा"रतीकीओरसे /Assessee By Shri Mehul Shah, Ca राज"कीओरसे /Revenue By Shri Srinivas T. Bidari, Cit(D.R.) सुनवाईकीतारीख/ Date Of Hearing: 11-02-2020 उद्घोषणाकीतारीख/Pronouncement On: 04-05-2020 आदेश /O R D E R Per O.P.Meena, Am: 1. The Above Two Appeals Filed By The Revenue Are Directed Against The Separate Orders Of Commissioner Of Income-Tax (Appeals)-V, Surat [In Short “The Cit(A)”] Dated 18-04-2013 & 01-08-2014 For The Ay. 2009-10 Respectively & One Appeal Filed By The Assessee Is Directed Against The Order Of Commissioner Of Income-Tax (Appeals)-V, Surat [In Short “The Cit(A)”] Dated 18-04-2013 For The Ay. 2009-10. Anjana Exports V. Acit, Circle-9, Surat/Ita. 1879 & 1872/Ahd/2013/Ay.2009-10 & 2833/Ahd/2014/Srt/2017/A.Y.2009-10 Page 2 Of 19 In Ita No.1879/Ahd/2013/Ay.2009-10 By The Revenue:- 2. Ground No. 1& 2 Relates To Deleting The Addition Of Rs.5,58,41,797/-

Section 145(3)

…Anjana Exports v. ACIT, Circle-9, Surat/ITA. 1879 & 1872/AHD/2013/AY.2009-10 & 2833/AHD/2014/SRT/2017/A.Y.2009-10 Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं././././I.T.A Nos.1879,1872/AHD/2013 & 2833/AHD/2014 िनधा"रणवष"/Assessment Year: 2009-10 1. Assistant Commissioner of Income V. M/s. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [PAN: AADFA 0943 R] V. 2. M/s. Anjana Exports, Assistant Commissioner 1, Kohinoor Society, Opp. G K of Inco…

M/S. ANJANA EXPORTS,,SURAT vs. THE DCIT, CENT. CIRCLE, 9,, SURAT

In the result, the appeal of Revenue for AY

ITA 1872/AHD/2013[2009-10]Status: DisposedITAT Surat04 May 2020AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं././././I.T.A Nos.1879,1872/Ahd/2013 & 2833/Ahd/2014 िनधा"रणवष"/Assessment Year: 2009-10 1. Assistant Commissioner Of Income V. M/S. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [Pan: Aadfa 0943 R] V. 2. M/S. Anjana Exports, Assistant Commissioner 1, Kohinoor Society, Opp. G K Of Income Tax, Circle-9, Chambers, Varachha Road, Surat. Surat- 395 006. [Pan: Aadfa 0943 R] V. 3. Assistant Commissioner Of Income M/S. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [Pan: Aadfa 0943 R] अपीलाथ" / Appellant ""थ"/Respondent िनधा"रतीकीओरसे /Assessee By Shri Mehul Shah, Ca राज"कीओरसे /Revenue By Shri Srinivas T. Bidari, Cit(D.R.) सुनवाईकीतारीख/ Date Of Hearing: 11-02-2020 उद्घोषणाकीतारीख/Pronouncement On: 04-05-2020 आदेश /O R D E R Per O.P.Meena, Am: 1. The Above Two Appeals Filed By The Revenue Are Directed Against The Separate Orders Of Commissioner Of Income-Tax (Appeals)-V, Surat [In Short “The Cit(A)”] Dated 18-04-2013 & 01-08-2014 For The Ay. 2009-10 Respectively & One Appeal Filed By The Assessee Is Directed Against The Order Of Commissioner Of Income-Tax (Appeals)-V, Surat [In Short “The Cit(A)”] Dated 18-04-2013 For The Ay. 2009-10. Anjana Exports V. Acit, Circle-9, Surat/Ita. 1879 & 1872/Ahd/2013/Ay.2009-10 & 2833/Ahd/2014/Srt/2017/A.Y.2009-10 Page 2 Of 19 In Ita No.1879/Ahd/2013/Ay.2009-10 By The Revenue:- 2. Ground No. 1& 2 Relates To Deleting The Addition Of Rs.5,58,41,797/-

Section 145(3)

…Anjana Exports v. ACIT, Circle-9, Surat/ITA. 1879 & 1872/AHD/2013/AY.2009-10 & 2833/AHD/2014/SRT/2017/A.Y.2009-10 Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं././././I.T.A Nos.1879,1872/AHD/2013 & 2833/AHD/2014 िनधा"रणवष"/Assessment Year: 2009-10 1. Assistant Commissioner of Income V. M/s. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [PAN: AADFA 0943 R] V. 2. M/s. Anjana Exports, Assistant Commissioner 1, Kohinoor Society, Opp. G K of Inco…

DCIT, LTU(APPEAL)-1, CHENNAI vs. TURBO ENERGY PVT. LTD., CHENNAI

In the result, appeals of the assessee in ITA Nos

ITA 313/CHNY/2018[2014-15]Status: DisposedITAT Chennai21 Nov 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Respondent: Shri AR.V. Sreenivasan, JCIT
Section 10BSection 14ASection 2Section 35Section 40Section 43BSection 80I

…आयकर आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं "ी एस जयरामन, लेखा सद" के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.190 to 193/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 M/s. Turbo Energy Pvt. Ltd., Vs. The DCIT, No.67, Chamiers Road, LTU (Appeals)-1, R.A.Puram, Chennai – 600 028. Chennai – 34. PAN: AAACT 2916R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.310 to 313/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 T…

DCIT, LTU(APPEAL)-1, CHENNAI vs. TURBO ENERGY PVT. LTD., CHENNAI

In the result, appeals of the assessee in ITA Nos

ITA 312/CHNY/2018[2013-14]Status: DisposedITAT Chennai21 Nov 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Respondent: Shri AR.V. Sreenivasan, JCIT
Section 10BSection 14ASection 2Section 35Section 40Section 43BSection 80I

…आयकर आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं "ी एस जयरामन, लेखा सद" के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.190 to 193/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 M/s. Turbo Energy Pvt. Ltd., Vs. The DCIT, No.67, Chamiers Road, LTU (Appeals)-1, R.A.Puram, Chennai – 600 028. Chennai – 34. PAN: AAACT 2916R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.310 to 313/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 T…

DCIT, LTU(APPEAL)-1, CHENNAI vs. TURBO ENERGY PVT. LTD., CHENNAI

In the result, appeals of the assessee in ITA Nos

ITA 311/CHNY/2018[2012-13]Status: DisposedITAT Chennai21 Nov 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Respondent: Shri AR.V. Sreenivasan, JCIT
Section 10BSection 14ASection 2Section 35Section 40Section 43BSection 80I

…आयकर आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं "ी एस जयरामन, लेखा सद" के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.190 to 193/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 M/s. Turbo Energy Pvt. Ltd., Vs. The DCIT, No.67, Chamiers Road, LTU (Appeals)-1, R.A.Puram, Chennai – 600 028. Chennai – 34. PAN: AAACT 2916R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.310 to 313/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 T…

DCIT, LTU(APPEAL)-1, CHENNAI vs. TURBO ENERGY PVT. LTD., CHENNAI

In the result, appeals of the assessee in ITA Nos

ITA 310/CHNY/2018[2011-12]Status: DisposedITAT Chennai21 Nov 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Respondent: Shri AR.V. Sreenivasan, JCIT
Section 10BSection 14ASection 2Section 35Section 40Section 43BSection 80I

…आयकर आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं "ी एस जयरामन, लेखा सद" के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.190 to 193/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 M/s. Turbo Energy Pvt. Ltd., Vs. The DCIT, No.67, Chamiers Road, LTU (Appeals)-1, R.A.Puram, Chennai – 600 028. Chennai – 34. PAN: AAACT 2916R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.310 to 313/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 T…

TURBO ENERGY PVT. LTD.,CHENNAI vs. DCIT, LTU(APPEAL)-1, CHENNAI

In the result, appeals of the assessee in ITA Nos

ITA 193/CHNY/2018[2014-15]Status: DisposedITAT Chennai21 Nov 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Respondent: Shri AR.V. Sreenivasan, JCIT
Section 10BSection 14ASection 2Section 35Section 40Section 43BSection 80I

…आयकर आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं "ी एस जयरामन, लेखा सद" के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.190 to 193/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 M/s. Turbo Energy Pvt. Ltd., Vs. The DCIT, No.67, Chamiers Road, LTU (Appeals)-1, R.A.Puram, Chennai – 600 028. Chennai – 34. PAN: AAACT 2916R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.310 to 313/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 T…

TURBO ENERGY PVT. LTD.,CHENNAI vs. DCIT, LTU(APPEAL)-1, CHENNAI

In the result, appeals of the assessee in ITA Nos

ITA 192/CHNY/2018[2013-14]Status: DisposedITAT Chennai21 Nov 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Respondent: Shri AR.V. Sreenivasan, JCIT
Section 10BSection 14ASection 2Section 35Section 40Section 43BSection 80I

…आयकर आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं "ी एस जयरामन, लेखा सद" के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.190 to 193/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 M/s. Turbo Energy Pvt. Ltd., Vs. The DCIT, No.67, Chamiers Road, LTU (Appeals)-1, R.A.Puram, Chennai – 600 028. Chennai – 34. PAN: AAACT 2916R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.310 to 313/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 T…

TURBO ENERGY PVT. LTD.,CHENNAI vs. DCIT, LTU(APPEAL)-1, CHENNAI

In the result, appeals of the assessee in ITA Nos

ITA 191/CHNY/2018[2012-13]Status: DisposedITAT Chennai21 Nov 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Respondent: Shri AR.V. Sreenivasan, JCIT
Section 10BSection 14ASection 2Section 35Section 40Section 43BSection 80I

…आयकर आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं "ी एस जयरामन, लेखा सद" के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.190 to 193/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 M/s. Turbo Energy Pvt. Ltd., Vs. The DCIT, No.67, Chamiers Road, LTU (Appeals)-1, R.A.Puram, Chennai – 600 028. Chennai – 34. PAN: AAACT 2916R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.310 to 313/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 T…

TURBO ENERGY PVT. LTD.,CHENNAI vs. DCIT, LTU(APPEAL)-1, CHENNAI

In the result, appeals of the assessee in ITA Nos

ITA 190/CHNY/2018[2011-12]Status: DisposedITAT Chennai21 Nov 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Respondent: Shri AR.V. Sreenivasan, JCIT
Section 10BSection 14ASection 2Section 35Section 40Section 43BSection 80I

…आयकर आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं "ी एस जयरामन, लेखा सद" के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.190 to 193/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 M/s. Turbo Energy Pvt. Ltd., Vs. The DCIT, No.67, Chamiers Road, LTU (Appeals)-1, R.A.Puram, Chennai – 600 028. Chennai – 34. PAN: AAACT 2916R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.310 to 313/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 T…

ARJAV DIAMONDS (INDIA) P.LTD,MUMBAI vs. ADDL CIT 5(1), MUMBAI

In the result, appeal of the assessee is allowed in part

ITA 7467/MUM/2012[2008-09]Status: DisposedITAT Mumbai17 May 2017AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm Arjav Diamonds (India) Pvt. Vs. Acit – 5(1), Mumbai Ltd., 314, Prasad Chambers, Opera House, Mumbai – 400 004 Pan/Gir No. Aagca2472D Appellant) .. Respondent)

Section 143(3)Section 14ASection 43Section 43(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAVISH SOOD, JM Arjav Diamonds (India) Pvt. Vs. ACIT – 5(1), Mumbai Ltd., 314, Prasad Chambers, Opera House, Mumbai – 400 004 PAN/GIR No. AAGCA2472D Appellant) .. Respondent) Assessee by Shri Vijay Mehta & Shri Anuj Kigondwala Revenue by Shri A Ramachandran Date of Hearing 17/03/2017 Date of Pronouncement 17/05/2017 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the assessee against the order of CIT(A)- 9, Mumbai dated 09/10/2012 for the A.Y.2008-09 in the matter of order passed u/s.143(3) of the IT…

TURBO ENERGY LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals of the assessee are partly allowed and the

ITA 317/CHNY/2014[2009-2010]Status: DisposedITAT Chennai03 May 2017AY 2009-2010

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी !ड.एस. सु"दर $संह, लेखा सद"य के सम) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.351/Mds/2013 & ITA Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & AYs 2008-09 & 2009-10 Vs. M/s.Turbo Energy Ltd., The Dy. Commissioner of 67, Chamiers Road, Income Tax, Large Taxpayer Chennai-600 028. Unit, Chennai-600 101. [PAN: AAACT 2916 R] (अपीलाथ+/Appellant) (,-यथ+/Respondent) आयकर अपील सं./ITA No.629/Mds/2013 ि…

TURBO ENERGY LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals of the assessee are partly allowed and the

ITA 316/CHNY/2014[2008-2009]Status: DisposedITAT Chennai03 May 2017AY 2008-2009

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी !ड.एस. सु"दर $संह, लेखा सद"य के सम) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.351/Mds/2013 & ITA Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & AYs 2008-09 & 2009-10 Vs. M/s.Turbo Energy Ltd., The Dy. Commissioner of 67, Chamiers Road, Income Tax, Large Taxpayer Chennai-600 028. Unit, Chennai-600 101. [PAN: AAACT 2916 R] (अपीलाथ+/Appellant) (,-यथ+/Respondent) आयकर अपील सं./ITA No.629/Mds/2013 ि…

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CIT v. Panchmahal Steel Ltd. (215 Taxmann 140) — Cited in 32 Judgments | BharatTax