CIT v. PVP Ventures Ltd.

211 Taxmann 554High Court2012#708 most cited

What is CIT v. PVP Ventures Ltd. authority for?

Employee Stock Option Plan (ESOP) expenses are an allowable business deduction. Such costs are to be recognized and deducted over the vesting period, as they are not considered contingent in nature.

143

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. PVP Ventures Ltd. · PVP Ventures Ltd. · Section 37(1) · ESOP expenses · employee stock option plan · allowability of deduction · vesting period · share-based payments · contingent expenses

Also reported as

23 Taxmann.com 28690 DTR 340

Sections most often in play

Section 37(1)Section 143(3)Section 153ASection 250Section 115JBSection 132Section 139Section 145(3)

Issues it is cited on

section 2(15a)section 17(2)(iiia)profit split methodsection 17(2)section 92ca(4)cost plus methodcomparable uncontrolled price methodsection 43ainterest on interestsection 32(1)(iia)section 80hinterest free advances

Judgments citing CIT v. PVP Ventures Ltd.

Fortune Park Hotels Ltd., Gurgaon vs. ACIT Circle-9(2), New Delhi

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

ITA 1396/DEL/2020[2016-17]Status: DisposedITAT Delhi12 Jan 2024AY 2016-17

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 139(5)Section 143(3)Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Fortune Park Hotels Limited ACIT ITC Green Centre-10 Circle-9 (2), Institutional Area Vs. Delhi Sector-32, Gurugram Haryana PAN-AAACF 6741Q (Appellant) (Respondent) Assessee by Sh. Rohit Jain, Adv. and Sh. Deepesh Jain, CA Department by Sh Vivek Kumar Upadhyay, Sr. DR Date of Hearing 21/12/2023 Date of Pronouncement 12/01/2024 ORDER PER M. BALAGANESH AM: This appeal of the Assessee arises out of the order of the Learned Commissioner of Income Tax (Appe…

Indiabullas Housing Finance Limited, Mumbai vs. DCIT, Central Circle-6(4), Mumbai

ITA 821/MUM/2023[2018-2019]Status: DisposedITAT Mumbai18 Dec 2023AY 2018-2019
For Appellant: Shri K. Gopal &For Respondent: Shri Rakesh Garg
Section 143(1)Section 143(3)Section 14ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 822/MUM/2023 (Assessment Year: 2018-19) (Assessment Year: 2019-20) Indiabulls Housing Finance Limited, 5th Floor, Building No. 27, K G Marg, Connaught Place, New Delhi - 110001 [PAN: AABCI3612A] …………… Appellant Deputy Commissioner of Income Tax, Circle 6(4), Mumbai, Vs Room No. 1925, 19th Floor, Air India Building, Nariman Point, Mumbai - 400021 ……………. Respondent & ITA No. 1033/MUM/2023 (Assessment Year: 2018-19) (Assessment Year: 2019-20) Deputy Commissioner of Income Tax…

DCIT 14 1 1, Aayakar Bhawan vs. L & T Infrastructure Finance Company Ltd, Mumbai 400098

In the result, we do not find any infirmity in the order of the Learned CIT-A in directing deletion of disallowance of Rs

ITA 2384/MUM/2023[2014-15]Status: DisposedITAT Mumbai30 Oct 2023AY 2014-15

Bench: Before Shri Aby T Varkey, Jm & Shri Shri Prashant Maharishi, Am

For Appellant: NoneFor Respondent: Shri Manoj Kumar Sinha, D.R
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BENCH, MUMBAI BEFORE BEFORE SHRI ABY T VARKEY, JM AND SHRI SHRI PRASHANT MAHARISHI, AM ITA No. A No.2384/MUM/2023 Assessment Year: Assessment Year: 2014-15 The DCIT 14(1)(1) v. L&T Infrastructure Finance L&T Infrastructure Finance Aykar Bhavan Company Limited M K Road Plot No.177, 5th Floor, City Floor, City-2 Mumbai 20 Vidyanagri Marg, Kalina Vidyanagri Marg, Kalina Santacruz East, Mumbai Santacruz East, Mumbai (Appellant) (Respondent) PAN No. PAN No.AABCL2293L Assessee by: None Revenue by: Shri Manoj Kumar Sinha, D.R. Sh…

Concentrix Services India Private Limited (Formerly Known As Minacs Private Limited, Minacs Limited & Adity Birla Minacs Worldwide Limited ), Mumbai vs. Joint Commissioner of It (OSD)10(2)(2)Assistant Commissioner of Income Tax-9(2)(2), Mumbai

ITA 5764/MUM/2017[2012-13]Status: DisposedITAT Mumbai18 Oct 2023AY 2012-13
For Appellant: Shri Yogesh TharFor Respondent: Shri Ajit Pal Singh Daia
Section 143(3)Section 144C(3)Section 92(1)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 5260/MUM/2017 ITA No. 5764/MUM/2017 (Assessment Year: 2011-12) (Assessment Year: 2012-13) Concentrix Services India Private Limited, [Formerly known as Minacs Private Limited, Minacs Limited & Aditya Birla Minacs Wordlwide Limited] 8th Floor, Symphony IT Park, Chandivali Farm Road, Andheri (East), Mumbai - 400072 …………… Appellant [PAN: AAACT1567A] Vs Deputy Commissioner of Income Tax, 10(2)(2), Mumbai, C-10, 7th Floor, Pratyakshakar Bhavan, Bandra Kurla Complex, Bandra (East…

Concentrix Services India Private Limited (Formerly Known As Minacs Private Limited, Minacs Limited & Adity Birla Minacs Worldwide Limited ), Mumbai vs. Deputy Commissioner of Income Tax-10(2)(2), Mumbai

ITA 5260/MUM/2017[2011-12]Status: DisposedITAT Mumbai18 Oct 2023AY 2011-12
For Appellant: Shri Yogesh TharFor Respondent: Shri Ajit Pal Singh Daia
Section 143(3)Section 144C(3)Section 92(1)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 5260/MUM/2017 ITA No. 5764/MUM/2017 (Assessment Year: 2011-12) (Assessment Year: 2012-13) Concentrix Services India Private Limited, [Formerly known as Minacs Private Limited, Minacs Limited & Aditya Birla Minacs Wordlwide Limited] 8th Floor, Symphony IT Park, Chandivali Farm Road, Andheri (East), Mumbai - 400072 …………… Appellant [PAN: AAACT1567A] Vs Deputy Commissioner of Income Tax, 10(2)(2), Mumbai, C-10, 7th Floor, Pratyakshakar Bhavan, Bandra Kurla Complex, Bandra (East…

ACIT Spl. Range-1, New Delhi vs. Ameriprise India Private Ltd., New Delhi

In the result, both appeals of the Revenue are dismissed

ITA 2928/DEL/2019[2014-15]Status: DisposedITAT Delhi14 Jul 2023AY 2014-15

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

…nd submitted that this issue is squarely covered in favour of the assessee by the decision of the Special Bench ITAT Bangalore in the case of Biocon Ltd. vs DCIT (2014). Furthermore, the decision of Hon’ble Madras High Court in the case of PVP Ventures Ltd. 23 Taxmann.com 286 was also cited. The Ld. CIT(A) further referred to the earlier decision of the Ld. CIT(A), wherein the decision of the jurisdictional High Court in the case of CIT vs Lemon Tree Hotels Ltd. (2015) ITA No.107/2015 was also cited. Considering the above, the Ld. CIT(A) has held as under:- “In fact, in my opinion, while the appellant's cont…

ACIT Spl. Range-1, New Delhi vs. Ameriprise India Private Ltd., New Delhi

In the result, both appeals of the Revenue are dismissed

ITA 2927/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Jul 2023AY 2013-14

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

…nd submitted that this issue is squarely covered in favour of the assessee by the decision of the Special Bench ITAT Bangalore in the case of Biocon Ltd. vs DCIT (2014). Furthermore, the decision of Hon’ble Madras High Court in the case of PVP Ventures Ltd. 23 Taxmann.com 286 was also cited. The Ld. CIT(A) further referred to the earlier decision of the Ld. CIT(A), wherein the decision of the jurisdictional High Court in the case of CIT vs Lemon Tree Hotels Ltd. (2015) ITA No.107/2015 was also cited. Considering the above, the Ld. CIT(A) has held as under:- “In fact, in my opinion, while the appellant's cont…

Dy. CIT-5(2)(2), Mumbai vs. M/S Vodafone Idea Limited (Earlier Know As Vodafone India Limited Which Now Stands Merged With Idea Cellular Limited (Icl) and Consequently Known As Vodafone Idea Limited), Mumbai

Appeal of the Revenue is dismissed being devoid of any merit

ITA 2429/MUM/2019[2009-10]Status: DisposedITAT Mumbai26 May 2023AY 2009-10

Bench: Shri Vikas Awasthy & Shri M Balaganeshvk-Vk-La- 2429@Eaqcbz@2019 ¼Fu-Oa- 2009&10½ Deputy Commissioner Of Income Tax 5Th Floor, Room No.525, Aayakar Bhavan, M. K. Road, ..... Vihykfkhz/Appellant Mumbai-400 020 Cuke Vs. M/S Vodafone Idea Limited 10Th Floor, Birla Centurion, Pandurang Budhakar Marg, Worli Mumbai-400 030 ..... Izfroknh/Respondent Pan No. Aaach5332B Izr;K{Ksi-La- 32@Eaqcbz@2020 ¼Fu-Oa- 2009&10½ Co No.32/Mum/2020 (A.Y.2009-10) M/S Vodafone Idea Limited 10Th Floor, Birla Centurion, Pandurang Budhakar Marg, Worli Mumbai-400 030 ..... Vihykfkhz/Appellant Pan No. Aaach5332B Cuke Vs. Deputy Commissioner Of Income Tax 5Th Floor, Room No.525, Aayakar Bhavan, M. K. Road, ..... Izfroknh/Respondent Mumbai-400 020

For Appellant: S/Shri P. J. Pardiwala, Sr. Advocate with Ketan Ved izfroknh }kjk@For Respondent: Shri Anand Mohan, CIT-DR
Section 143(3)Section 144C(3)Section 154

…that is over the vesting period. The CIT(A) after considering submissions of the assessee placed reliance on the decisions of Special Bench in the case of Biocon Limited (supra), the decision of Madras High Court in the case of CIT vs. PVP Ventures Limited, 211 Taxmann 554 P a g e | 5 C.O. NO.32/MUM/2020 (A.Y. 2009-10) M/S. VODAFONE IDEA LIMITED and the decision of Hon’ble Delhi High Court in the case of PCIT vs. NDTV in ITA No.107 of 2017 decided on 27.02.2019 before the CIT(A) and held that such cost cannot be considered as contingent in nature. The assessee before the CIT(A) brought on record that for AY…

M/S. Zensar Technologies Ltd, Mumbai vs. The ACIT -2(3), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2908/MUM/2008[2003-2004]Status: DisposedITAT Mumbai12 May 2023AY 2003-2004

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Zensor Technologies Ltd V. Acit-2(3) Magnet House, 2Nd Floor Mumbai Narottam Morarjee Marg Ballard Estate, Mumbai- 400038 Pan: Aaacf0742K (Appellant) (Respondent) Acit- 2(3) V. M/S. Zensor Technologies Ltd Room No. 555, Aayakar Bhavan Magnet House, 2Nd Floor Mumbai Narottam Morarjee Marg Ballard Estate, Mumbai- 400038 Pan: Aaacf0742K (Appellant) (Respondent)

Section 10ASection 80HSection 92Section 92(1)Section 92CSection 94(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M/s. Zensor Technologies Ltd v. ACIT-2(3) Magnet House, 2nd Floor Mumbai Narottam Morarjee Marg Ballard Estate, Mumbai- 400038 PAN: AAACF0742K (Appellant) (Respondent) ACIT- 2(3) v. M/s. Zensor Technologies Ltd Room No. 555, Aayakar Bhavan Magnet House, 2nd Floor Mumbai Narottam Morarjee Marg Ballard Estate, Mumbai- 400038 PAN: AAACF0742K (Appellant) (Respondent) Assessee Represented by : Shri Nitesh Joshi Department Represented by : Shri. Karan P.…

DCIT-2(3), Mumbai vs. M/S. Zensar Technologies Ltd., Mumbai

In the result, the appeal is partly allowed

ITA 5653/MUM/2009[2004-05]Status: DisposedITAT Mumbai19 Apr 2023AY 2004-05

Bench: Amit Shukla () & Ms. Padmavathy S. ()

Section 10ASection 80Section 92

…1 ITA 5653/Mum/2009 M/s Zensar Technologies Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE AMIT SHUKLA (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.5653/Mum/2009 (Assessment year 2004-05) DCIT-2(3), Mumbai vs M/s Zensar Technologies Ltd Magnet House, 2nd Floor Room No.555, Aayakar Bhavan M.K. Road, Mumbai-400 020 N.M. Marg, Ballard Estate Mumbai-400 001 PAN : AAACF0742K APPELLANT RESPONDENT Assessee represented by Shri Nitesh Joshi Department represented by Shri Manoj Kumar – CIT DR Date of hearing 12-04-2023 Date of pronouncement 19-04-2023 O R D E R PER :…

DCIT-14(2)(1), Mumbai vs. Idea Cellular Ltd., Mumbai

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

ITA 3147/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-10
Section 115JSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I-2‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Vodafone Idea Ltd Vs. Assistant Commissioner of (formerly known as Idea Income Tax HQ(Judl) to Cellular Limited) CIT-14, Mumbai 10th Floor, Birla Centurian Room No.461/432, 4th Floor Century Mills Compound Aayakar Bhavan Pandurang Budhkar Marg M.K.Road, Worli, Mumbai-400 030 Mumbai – 400 020 PAN/GIR No.AAACB2100P (Appellant) .. (Respondent) DCIT-14(2)(1) Vs. M/s. Vodafone Idea Ltd Mumbai (formerly known as Idea Cellular Room No.432, 4th Floor Limited) 5th Floor, Winds…

Idea Cellular Limited, Mumbai vs. Assistant Commissioner of Income Tax Hq (Judl) to CIT-14, Mumbai

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

ITA 2350/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-10
Section 115JSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I-2‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Vodafone Idea Ltd Vs. Assistant Commissioner of (formerly known as Idea Income Tax HQ(Judl) to Cellular Limited) CIT-14, Mumbai 10th Floor, Birla Centurian Room No.461/432, 4th Floor Century Mills Compound Aayakar Bhavan Pandurang Budhkar Marg M.K.Road, Worli, Mumbai-400 030 Mumbai – 400 020 PAN/GIR No.AAACB2100P (Appellant) .. (Respondent) DCIT-14(2)(1) Vs. M/s. Vodafone Idea Ltd Mumbai (formerly known as Idea Cellular Room No.432, 4th Floor Limited) 5th Floor, Winds…

DCIT, Cir-5(1), Kolkata vs. M/S. Bandhan Bank Ltd., Kolkata

In the result, appeal of the revenue is dismissed

ITA 370/KOL/2022[2017-2018]Status: DisposedITAT Kolkata27 Mar 2023AY 2017-2018

Bench: Shri Sajnay Garg & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Biswanath Paul, CAFor Respondent: Smt. Ranu Biswas, Addl. CIT, DR
Section 143(3)Section 17(2)(vi)Section 192Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI SAJNAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Deputy Commissioner of Bandhan Bank Ltd., Income-tax, Circle-5(1), Vs. DN-32, Saltlake Sector-V, Kolkata Kolkata-700091. (PAN: AAGCB1323G) (Appellant) (Respondent) Present for: Appellant by : Shri Biswanath Paul, CA Respondent by : Smt. Ranu Biswas, Addl. CIT, DR Date of Hearing : 11. 01.2023 Date of Pronouncement : 27.03.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the revenue is against the order of Ld. CITA), National…

ACIT Circle-6(2), New Delhi vs. Cvent India Pvt. Ltd., Delhi

In the result, appeal of Revenue is dismissed

ITA 523/DEL/2020[2016-17]Status: DisposedITAT Delhi24 Feb 2023AY 2016-17

Bench: Sh. Anil Chaturvedi & Sh. Yogesh Kumar Usacit Vs. Cvent India Pvt. Ltd. Circle – 6(2) H-89, Naraina Vihar New Delhi New Delhi – 110 028 Pan No. Aaccc 7670 F (Appellant) (Respondent) Assessee By Shri Himanshu Sinha, Adv. Shri Bhuwan Dhoopar, Adv. Revenue By Shri Avikal Manu, Sr. D.R. Date Of Hearing: 15.02.2023 Date Of Pronouncement: 24.02.2023 Order Per Anil Chaturvedi, Am : This Appeal Filed By The Revenue Is Directed Against The Order Dated 08.11.2019 Of The Commissioner Of Income Tax (Appeals)-16, New Delhi Relating To Assessment Year 2016-17. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under :-

Section 143(3)Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER ACIT Vs. Cvent India Pvt. Ltd. Circle – 6(2) H-89, Naraina Vihar New Delhi New Delhi – 110 028 PAN No. AACCC 7670 F (APPELLANT) (RESPONDENT) Assessee by Shri Himanshu Sinha, Adv. Shri Bhuwan Dhoopar, Adv. Revenue by Shri Avikal Manu, Sr. D.R. Date of hearing: 15.02.2023 Date of Pronouncement: 24.02.2023 ORDER PER ANIL CHATURVEDI, AM : This appeal filed by the Revenue is directed against the order dated 08.11.2019 of the Commissioner of Income Tax (Appeals)-16, New…

Idea Cellular Ltd, Mumbai vs. DCIT 3(2), Mumbai

In the result, appeal of the Revenue in ITA No

ITA 2285/MUM/2014[2008-09]Status: DisposedITAT Mumbai12 Oct 2022AY 2008-09
Section 143(3)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I-2‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Vodafone Idea Ltd., Vs. Dy. Commissioner of (Formerly known as Idea Income Tax-3(2) Cellular Ltd.,) Mumbai 10th Floor, Birla Centurian Room NO.608, 6th Floor Mills Compound Aaykar Bhawan Pandurang Budhkar Marg M.K.Road, Worli, Mumbai – 400 030 Mumbai – 400 020 PAN/GIR No.AAACB2100P (Appellant) .. (Respondent) Dy. Commissioner of Vs. M/s. Vodafone Idea Ltd., Income Tax-3(2) (Formerly known as Idea Mumbai Cellular Ltd.,) Room NO.608, 6th Floor 10th Floor, Birla Centuria…

DCIT 3(2), Mumbai vs. Idea Cellular Ltd, Mumbai

In the result, appeal of the Revenue in ITA No

ITA 2273/MUM/2014[2008-09]Status: DisposedITAT Mumbai12 Oct 2022AY 2008-09
Section 143(3)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I-2‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Vodafone Idea Ltd., Vs. Dy. Commissioner of (Formerly known as Idea Income Tax-3(2) Cellular Ltd.,) Mumbai 10th Floor, Birla Centurian Room NO.608, 6th Floor Mills Compound Aaykar Bhawan Pandurang Budhkar Marg M.K.Road, Worli, Mumbai – 400 030 Mumbai – 400 020 PAN/GIR No.AAACB2100P (Appellant) .. (Respondent) Dy. Commissioner of Vs. M/s. Vodafone Idea Ltd., Income Tax-3(2) (Formerly known as Idea Mumbai Cellular Ltd.,) Room NO.608, 6th Floor 10th Floor, Birla Centuria…

Asst CIT Cir 2(2)(1), Mumbai vs. Mahindra & Mahindra Ltd, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1739/MUM/2015[2010-11]Status: DisposedITAT Mumbai04 Oct 2022AY 2010-11

Bench: Shri M. Balaganesh () & Smt. Kavitha Rajagopal () Mahindra & Mahindra Limited Vs Asst.Commissioner Of Income-Tax, Corporation Taxation, P.K. Kurne Circle-2(2)(1), Mumbai Chowk, Worli, Mumbai-400 018 Aayakar Bhavan, M.K. Road Pan : Aaacm3025E Mumbai-400 020 Appellant Respondent Asst.Commissioner Of Income-Tax, Vs 020Mahindra & Mahindra Limited Circle-2(2)(1), Mumbai Corporation Taxation, P.K. Kurne Aayakar Bhavan, M.K. Road Chowk, Worli, Mumbai-400 018 Mumbai-400 Pan : Aaacm3025E Appellant Respondent

Section 143(3)Section 144CSection 14ASection 35Section 40Section 80I

…1 ITA 1676/Mum/2015 ITA 1739/Mum/2015 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI M. BALAGANESH (ACCOUNTANT MEMBER) AND SMT. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Mahindra & Mahindra Limited vs Asst.Commissioner of Income-tax, Corporation Taxation, P.K. Kurne Circle-2(2)(1), Mumbai Chowk, Worli, Mumbai-400 018 Aayakar Bhavan, M.K. Road PAN : AAACM3025E Mumbai-400 020 APPELLANT RESPONDENT Asst.Commissioner of Income-tax, vs 020Mahindra & Mahindra Limited Circle-2(2)(1), Mumbai Corporation Taxation, P.K. Kurne Aayakar Bhavan, M.K. Road Chowk, Worli, Mumbai-400 018 Mumbai-400 PAN : AAA…

Mahindra & Mahindra Limited, Mumbai vs. ACIT, Cir -2(2)(1), Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1676/MUM/2015[2010-11]Status: DisposedITAT Mumbai04 Oct 2022AY 2010-11

Bench: Shri M. Balaganesh () & Smt. Kavitha Rajagopal () Mahindra & Mahindra Limited Vs Asst.Commissioner Of Income-Tax, Corporation Taxation, P.K. Kurne Circle-2(2)(1), Mumbai Chowk, Worli, Mumbai-400 018 Aayakar Bhavan, M.K. Road Pan : Aaacm3025E Mumbai-400 020 Appellant Respondent Asst.Commissioner Of Income-Tax, Vs 020Mahindra & Mahindra Limited Circle-2(2)(1), Mumbai Corporation Taxation, P.K. Kurne Aayakar Bhavan, M.K. Road Chowk, Worli, Mumbai-400 018 Mumbai-400 Pan : Aaacm3025E Appellant Respondent

Section 143(3)Section 144CSection 14ASection 35Section 40Section 80I

…1 ITA 1676/Mum/2015 ITA 1739/Mum/2015 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI M. BALAGANESH (ACCOUNTANT MEMBER) AND SMT. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Mahindra & Mahindra Limited vs Asst.Commissioner of Income-tax, Corporation Taxation, P.K. Kurne Circle-2(2)(1), Mumbai Chowk, Worli, Mumbai-400 018 Aayakar Bhavan, M.K. Road PAN : AAACM3025E Mumbai-400 020 APPELLANT RESPONDENT Asst.Commissioner of Income-tax, vs 020Mahindra & Mahindra Limited Circle-2(2)(1), Mumbai Corporation Taxation, P.K. Kurne Aayakar Bhavan, M.K. Road Chowk, Worli, Mumbai-400 018 Mumbai-400 PAN : AAA…

Hewlett Packard (India) Software Operation Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

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

ITA 413/BANG/2022[2017-18]Status: DisposedITAT Bangalore03 Oct 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.413/Bang/2022 Assessment Year: 2017-18

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 192Section 195Section 37Section 40Section 92C

…IT(TP)A No.413/Bang/2022 Hewlett Packard (India) Software Operation Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.413/Bang/2022 Assessment Year: 2017-18 Hewlett Packard (India) Deputy Commissioner of Software Operation Pvt. Ltd. Income-tax Survey No.192, Whitefield Road Circle-5(1)(2) Mahadevapura Post Vs. Bengaluru Bangalore 560 048 PAN NO : AAACH7164B APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hea…

Hewlett Packard (India) Software Operation Private Limited, 2016-17 vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

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

ITA 213/BANG/2021[2016-17]Status: DisposedITAT Bangalore03 Oct 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.213/Bang/2021 Assessment Year: 2016-17

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Capt. Pradeep Arya, D.R
Section 133(6)Section 143(3)Section 92C

…IT(TP)A No.213/Bang/2021 M/s. Hewlett Packard (India) Software Operation Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.213/Bang/2021 Assessment Year: 2016-17 M/s. Hewlett Packard (India) Software Operation Pvt. Ltd. Deputy Commissioner of Survey No.192, Whitefield Road Income-tax Mahadevapura Post Vs. Circle-3(1)(1) Bangalore 560 048 Bengaluru PAN NO : AAACH7164B APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Capt. Pradeep Arya, D.R. Date…