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 366,459 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.

ACIT, New Delhi vs. M/S. Indiabulls Real Estate Ltd., New Delhi

In the result, both the appeals of the revenue are dismissed

ITA 6602/DEL/2016[2012-13]Status: DisposedITAT Delhi11 Mar 2020AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6602/Del/2016 : Asstt. Year : 2012-13 Asstt. Commissioner Of Vs M/S Indiabulls Real Estate Ltd., Income Tax, Circle-12(1), M-62 & 63, First Floor, Connaught New Delhi Place, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabci5194F

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Sh. Rajesh Kumar Kedia, CIT DR
Section 14A

…on shares was treated as employee cost. The order has ITA Nos. 6602 & 6603/Del/2016 12 Indiabulls Real Estate Ltd. & Indiabulls Financial Services Ltd. been relied upon by the order of the Hon’ble High Court of Madras in the case of CIT Vs PVP Ventures Ltd. 211 Taxmann 554. 20. It was held the amount of discount represents the difference between market price of the shares at the time of the grant of option and the offer price. In order to be eligible for acquiring the shares under the ESOP, the concerned employees are obliged to render services to the company during the vesting period as given in the scheme. 2…

Salzer Electronics Limited, Chennai vs. ITO, Corporate Ward - 4, Coimbatore

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

ITA 1858/CHNY/2019[2016-17]Status: DisposedITAT Chennai26 Feb 2020AY 2016-17

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. S.Sridhar, AdvocateFor Respondent: Shri. D. Manoj Kumar, CIT
Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1858/CHNY/2019 "नधा"रण वष" /Assessment year : 2016-2017. M/s. Salzer Electronics Ltd, Vs. The Income Tax Officer, No.1, Samichettipalayam Post, Corporate Ward 4, Jothipuram Via, Coimbatore Coimbatore 641 047. [PAN AAECS 3411L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. S.Sridhar, Advocate ""यथ" क" ओर से…

DCIT Ltu 2, Mumbai vs. Tata Motors Ltd, Mumbai

In the result, appeal filed by the revenue for assessment year 2007-08

ITA 4219/MUM/2018[2007-08]Status: DisposedITAT Mumbai18 Feb 2020AY 2007-08

Bench: Shri M. Balaganesh (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2007-08 The Dcit (Ltu)-2, M/S Tata Motors Ltd., World Trade Centre, Bombay House, 24, Homi Mody Centre No. 1, 29Th Floor, Street, Hutatma Chowk, Cuffe Parade, Vs. Mumbai - 400001 Mumbai - 400005 Pan : Aaact2727Q (Appellant) (Respondent) Revenue By : Shri R. Manjunatha Swamy (Cit) Assessee By : Shri Rajan Vora & Nikhil Tiwari (Ars)

For Appellant: Shri Rajan Vora & Nikhil Tiwari (ARs)For Respondent: Shri R. Manjunatha Swamy (CIT)
Section 115JSection 143Section 143(3)Section 154Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI M. BALAGANESH (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2007-08 The DCIT (LTU)-2, M/s Tata Motors Ltd., World Trade Centre, Bombay House, 24, Homi Mody Centre No. 1, 29th Floor, Street, Hutatma Chowk, Cuffe Parade, Vs. Mumbai - 400001 Mumbai - 400005 PAN : AAACT2727Q (Appellant) (Respondent) Revenue by : Shri R. Manjunatha Swamy (CIT) Assessee by : Shri Rajan Vora & Nikhil Tiwari (ARs) Date of Hearing: 21/11/2019 Date of Pronouncement: 18/02/2020 O R D E R PER RAM LAL NEGI, JM The revenue has filed the present appeal against t…

Assistant Commissioner of Income Tax Corporate Circle 6 (2), Chennai vs. M/S Solarwinds India Private Limited, Chennai

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

ITA 2079/CHNY/2019[2016-17]Status: DisposedITAT Chennai05 Feb 2020AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.2079/Chny/2019 ("नधा"रण वष" / Assessment Year: 2016-17) Vs M/S. Solar Winds India Pvt. The Asst. Commissioner Of Income Tax, Ltd., Corporate Circle – 6(2), No.16, Iii Floor, Rms Apartment, Chennai. No.12, Gopalakrishna Street, Pondy Bazaar, T. Nagar, Chennai – 600 017. Pan: Aacct4499H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Sandeep Bagmar, Advocate ""यथ" क" ओर से/Respondent By : Shri S. Ramakrishnan, Cit

For Appellant: Shri Sandeep Bagmar, AdvocateFor Respondent: Shri S. Ramakrishnan, CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी,"याियक सद"य के सम" BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.2079/Chny/2019 ("नधा"रण वष" / Assessment Year: 2016-17) Vs M/s. Solar Winds India Pvt. The Asst. Commissioner of Income Tax, Ltd., Corporate Circle – 6(2), No.16, III Floor, RMS Apartment, Chennai. No.12, Gopalakrishna Street, Pondy Bazaar, T. Nagar, Chennai – 600 017. PAN: AACCT4499H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"…

State Bank of India, Mumbai vs. Addl CIT RG 2(2), Mumbai

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed, as indicated above

ITA 3644/MUM/2016[2008-09]Status: DisposedITAT Mumbai03 Feb 2020AY 2008-09

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am आयकर अपील सुं./ Ita No. 3644/Mum/2016 (ननर्ाारण वर्ा / Assessment Year 2008-09) State Bank Of India The Dy. Commissioner Of 3Rd Floor, Corporate Centre Income Tax, Circle -2(2)(1) बनाम/ Madam Cama Road Mumbai Vs. Nariman Point Mumbai-400021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aaacs8577K

For Appellant: Shri P.J. Pardiwalla &For Respondent: Shri Anadi Varma, CIT-DR&
Section 143(3)Section 147

…आयकर अपीलीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM आयकर अपील सुं./ ITA No. 3644/Mum/2016 (ननर्ाारण वर्ा / Assessment Year 2008-09) State Bank of India The Dy. Commissioner of 3rd Floor, Corporate Centre Income Tax, Circle -2(2)(1) बनाम/ Madam Cama Road Mumbai Vs. Nariman Point Mumbai-400021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./PAN No. AAACS8577K आयकर अपील सुं./ ITA No. 4563/Mum/2016 (ननर्ाारण वर्ा / Assessmen…

DCIT, Chennai vs. Shriram Epc Limited, Chennai

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

ITA 2014/CHNY/2016[2012-13]Status: DisposedITAT Chennai08 Jan 2020AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

DCIT, Chennai vs. Shriram Epc Limited, Chennai

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

ITA 2013/CHNY/2016[2011-12]Status: DisposedITAT Chennai08 Jan 2020AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

DCIT, Chennai vs. Shriram Epc Limited, Chennai

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

ITA 2012/CHNY/2016[2010-11]Status: DisposedITAT Chennai08 Jan 2020AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

DCIT, Chennai vs. Shriram Epc Limited, Chennai

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

ITA 2011/CHNY/2016[2009-10]Status: DisposedITAT Chennai08 Jan 2020AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

Shriram Epc Ltd., Chennai vs. DCIT, Chennai

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

ITA 1740/CHNY/2016[2012-13]Status: DisposedITAT Chennai08 Jan 2020AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

Shriram Epc Ltd., Chennai vs. DCIT, Chennai

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

ITA 1604/CHNY/2016[2011-12]Status: DisposedITAT Chennai08 Jan 2020AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

Aricent Technologies (Holdings) Ltd., New Delhi vs. Addl. CIT, Special Range- 1, New Delhi

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

ITA 5708/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Dec 2019AY 2015-16

Bench: Ms. Sushma Chowla, Jm & Dr.B.R.R.Kumar, Am

For Appellant: Sh. Ajay Vohra, Sr.AdvFor Respondent: Sh. Sanjay I.Bara, CIT DR
Section 144Section 153Section 32Section 37Section 40

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “आई-1”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI सु"ी सुषमा चावला, "या"यक सद"य एवं डॉ. बी. आर. आर. कुमार, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, JM & DR.B.R.R.KUMAR, AM आयकर अपील सं./ITA No.5708/Del/2019 "नधा"रण वष" / Assessment Year: 2015-16 Aricent Technologies Holdings Ltd., 5, Jain Mandir Marg (Annex), Connaught Place, New Delhi-110001. ...........अपीलाथ"/Appellant PAN-AACCK8280B vs The Addl. CIT, …………. ""यथ" / Respondent Special Range-1, New Delhi. अपीलाथ" क" ओर से / Appellant by : Sh. Ajay Vohra, Sr.Adv., Sh. Neeraj Jain, Adv…

M/S. Religare Securities Ltd., New Delhi vs. ACIT, New Delhi

The appeal of the assessee stands allowed in terms of our directions contained in the preceding

ITA 2282/DEL/2013[2008-09]Status: DisposedITAT Delhi13 Dec 2019AY 2008-09

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastavaasstt. Year: 2008-09

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Smt. Sulekha Verma, CIT(DR)
Section 143(1)Section 14ASection 28Section 36Section 36(1)(ii)Section 37(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Asstt. Year: 2008-09 M/s. Religare Securities Ltd., Vs. ACIT D3, P3B, District Centre, Saket Circle-15(1), New Delhi. New Delhi. (Appellant) (Respondent) Assessee by: Shri Rohit Jain, Advocate Ms. Tejasvi Jain, Advocate Ms. Somya Jain, CA Department by : Smt. Sulekha Verma, CIT(DR) Date of Hearing 18/09/2019 Date of 13/12/2019 pronouncement O R D E R PER SUDHANSHU SRIVASTAVA, JM: This appeal by the assessee pertains to assessment year 2008-09 and challenges…

Sahayamatha Salterns Pvt. Limited, Tuticorin vs. DCIT Circle 1, Tuticorin

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

ITA 1498/CHNY/2019[2014-15]Status: DisposedITAT Chennai11 Dec 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. No.1498/Chny/2019 "नधा"रण वष" /Assessment Year : 2014-2015. M/S. Sahayamatha Salterns Vs. The Deputy Commissioner Of Pvt. Ltd, Income Tax, 13-A-1, Meenakshipuram Circle I, West, Tuticorin. Tuticorin 628 002. Tamil Nadu

For Appellant: Shri. G. Baskar, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)Section 153CSection 263

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ B’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No.1498/CHNY/2019 "नधा"रण वष" /Assessment year : 2014-2015. M/s. Sahayamatha Salterns Vs. The Deputy Commissioner of Pvt. Ltd, Income Tax, 13-A-1, Meenakshipuram Circle I, West, Tuticorin. Tuticorin 628 002. Tamil Nadu [PAN AACCS 0545D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. G. Baskar, Advoca…

Smt. Padmavathi, Tirunelveli vs. ITO, Ward 3, Tirunelveli

In the result, the appeal filed by the assessee stands

ITA 1306/CHNY/2019[2014-15]Status: DisposedITAT Chennai02 Dec 2019AY 2014-15

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. G. Baskar, Advocate
Section 143(3)Section 263Section 50CSection 56(2)(vii)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.1306/CHNY/2019 "नधा"रण वष" /Assessment year : 2014-2015 Smt. Padmavathi, Vs. The Income Tax officer, No.36A/66, Keezhapallivasal Street, Ward -3, Tisayanvilai, Tirunelveli. Tirunelveli Dist. 627 657 [PAN BSVPP 4320E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. G. Baskar, Advocate : Ms. R. Anitha, IRS, J…

Addl. CIT, Special Range- 1, New Delhi vs. Aricent Technologies (Holdings) Ltd., New Delhi

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

ITA 5026/DEL/2018[2011-12]Status: DisposedITAT Delhi29 Nov 2019AY 2011-12

Bench: Ms. Sushma Chowla & Shri Prashant Maharishi

For Appellant: Sh. Ajay Vohra, Sr.Adv. &For Respondent: Sh. Sanjay I.Bara, CIT DR
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 92C

…"द"ली म"म"म"म" आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “आई "यायपीठ आई आई-1”, "द"ली आई "द"ली "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’, NEW DELHI) सुौी सुषमा चावला सुौी सुषमा चावला सुौी सुषमा चावला, सुौी सुषमा चावला , , , "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं ौी ौी ौी ूशांत मह"ष" ौी ूशांत मह"ष" ूशांत मह"ष", , , , लेखा सदःय के ूशांत मह"ष" लेखा सदःय के लेखा सदःय के सम" लेखा सदःय के सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER आय…

Aricent Technologies (Holdings) Ltd., New Delhi vs. DCIT, Circle- 3(1), New Delhi

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

ITA 4913/DEL/2018[2011-12]Status: DisposedITAT Delhi29 Nov 2019AY 2011-12

Bench: Ms. Sushma Chowla & Shri Prashant Maharishi

For Appellant: Sh. Ajay Vohra, Sr.Adv. &For Respondent: Sh. Sanjay I.Bara, CIT DR
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 92C

…"द"ली म"म"म"म" आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “आई "यायपीठ आई आई-1”, "द"ली आई "द"ली "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’, NEW DELHI) सुौी सुषमा चावला सुौी सुषमा चावला सुौी सुषमा चावला, सुौी सुषमा चावला , , , "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं ौी ौी ौी ूशांत मह"ष" ौी ूशांत मह"ष" ूशांत मह"ष", , , , लेखा सदःय के ूशांत मह"ष" लेखा सदःय के लेखा सदःय के सम" लेखा सदःय के सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER आय…

M/S. Aricent Technologies (Holdings) Ltd., New Delhi vs. Addl. CIT, New Delhi

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

ITA 1944/DEL/2017[2012-13]Status: DisposedITAT Delhi29 Nov 2019AY 2012-13

Bench: Ms. Sushma Chowla & Shri Prashant Maharishi

For Appellant: Sh. Ajay Vohra, Sr.Adv. &For Respondent: Sh. Sanjay I.Bara, CIT DR
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 92C

…"द"ली म"म"म"म" आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “आई "यायपीठ आई आई-1”, "द"ली आई "द"ली "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’, NEW DELHI) सुौी सुषमा चावला सुौी सुषमा चावला सुौी सुषमा चावला, सुौी सुषमा चावला , , , "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं ौी ौी ौी ूशांत मह"ष" ौी ूशांत मह"ष" ूशांत मह"ष", , , , लेखा सदःय के ूशांत मह"ष" लेखा सदःय के लेखा सदःय के सम" लेखा सदःय के सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER आय…

Aricent Technologies (Holdings) Ltd., New Delhi vs. Addl. CIT, Special Range- 1, New Delhi

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

ITA 7637/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Nov 2019AY 2014-15

Bench: Ms. Sushma Chowla & Shri Prashant Maharishi

For Appellant: Sh. Ajay Vohra, Sr.Adv. &For Respondent: Sh. Sanjay I.Bara, CIT DR
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 92C

…"द"ली म"म"म"म" आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “आई "यायपीठ आई आई-1”, "द"ली आई "द"ली "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’, NEW DELHI) सुौी सुषमा चावला सुौी सुषमा चावला सुौी सुषमा चावला, सुौी सुषमा चावला , , , "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं ौी ौी ौी ूशांत मह"ष" ौी ूशांत मह"ष" ूशांत मह"ष", , , , लेखा सदःय के ूशांत मह"ष" लेखा सदःय के लेखा सदःय के सम" लेखा सदःय के सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER आय…

Aricent Technologies (Holdings) Ltd., New Delhi vs. JCIT, Special Range- 1, New Delhi

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

ITA 7112/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2019AY 2013-14

Bench: Ms. Sushma Chowla & Shri Prashant Maharishi

For Appellant: Sh. Ajay Vohra, Sr.Adv. &For Respondent: Sh. Sanjay I.Bara, CIT DR
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 92C

…"द"ली म"म"म"म" आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “आई "यायपीठ आई आई-1”, "द"ली आई "द"ली "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’, NEW DELHI) सुौी सुषमा चावला सुौी सुषमा चावला सुौी सुषमा चावला, सुौी सुषमा चावला , , , "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं ौी ौी ौी ूशांत मह"ष" ौी ूशांत मह"ष" ूशांत मह"ष", , , , लेखा सदःय के ूशांत मह"ष" लेखा सदःय के लेखा सदःय के सम" लेखा सदःय के सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER आय…