CIT v. Shivam Motors (P.) Ltd.

230 Taxmann 63High Court2015#539 most cited

What is CIT v. Shivam Motors (P.) Ltd. authority for?

Disallowance under Section 14A of the Income-tax Act applies even if no exempt income is actually earned during the relevant previous year, provided investments capable of yielding exempt income exist.

179

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Shivam Motors (P.) Ltd. · Section 14A · disallowance under Section 14A · exempt income · no exempt income earned · investments yielding exempt income · Rule 8D · scope of Section 14A · 230 Taxmann 63 · Allahabad High Court

Also reported as

55 Taxmann.com 262

Sections most often in play

Section 14ASection 143(3)Section 8DSection 144Section 144ASection 147Section 148Section 1961

Issues it is cited on

section 80absection 9(1)(ii)section 10(33)clarificatory amendmentsection 73section 31paper companystrategic investmentdisallowance u/s 14asection 251(2)share capital and share premiumsource of source

Judgments citing CIT v. Shivam Motors (P.) Ltd.

Landsky Real Estates P.Ltd, New Delhi vs. ITO, Ward-15(1), New Delhi

ITA 509/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, Ward-7(1), New Delhi vs. Delight Resorts P.Ltd, Ghaziabad

ITA 6401/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Mar 2021AY 2014-15

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, Ward-7(1), New Delhi vs. Delight Resorts P.Ltd, New Delhi

ITA 5974/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

M/S Globus Real Infra Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 2920/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ACIT, New Delhi vs. M/S. Star Light Consumer Electronics Pvt. Ltd., New Delhi

ITA 6070/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ACIT, New Delhi vs. M/S. Superstar Agency Pvt. Ltd., New Delhi

ITA 5832/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ACIT, New Delhi vs. M/S. Sur Buildcon Pvt. Ltd., New Delhi

ITA 5831/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S Stylish Construction Pvt. Ltd., New Delhi

ITA 5744/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S. Sukhna Real Estate Pvt. Ltd., Ghaziabad

ITA 5742/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S. Sukhna Steel Pvt. Ltd., New Delhi

ITA 5741/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S. Sunlight Tour and Travels Pvt. Ltd., Sahibabad

ITA 5740/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S. Sintex Consumers Electronics Pvt. Ltd., Delhi

ITA 5736/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S. Supreme Placement Services Pvt. Ltd., New Delhi

ITA 5650/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S Angel Cement Pvt. Ltd., Ghaziabad

ITA 4691/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

Associated Broadcasting Company Private Limited, Hyderabad vs. Income Tax Officer, Ward-14(5), Hyderabad

ITA 1853/HYD/2019[2014-15]Status: DisposedITAT Hyderabad11 Jan 2021AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahue.H. No. 35/Hyd/2020 & Assessment Year: 2014-15 Associated Broadcasting Vs. The I.T.O. Ward 14(5) Company Private Limited Hyderabad Hyderabad Pan: Aaeca2935P (Assessee Appellant) (Respondent) Assessee By: Sri Ravi Bharadwaj, Adv. Revenue By: Sri Y.V.S.T. Sai, Cit, Dr

For Appellant: Sri Ravi Bharadwaj, AdvFor Respondent: Sri Y.V.S.T. Sai, CIT, DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES : BENCH “B” HYDERABAD (Through Video Conference) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER E.H. No. 35/Hyd/2020 & Assessment Year: 2014-15 Associated Broadcasting Vs. The I.T.O. Ward 14(5) Company Private Limited Hyderabad Hyderabad PAN: AAECA2935P (Assessee Appellant) (Respondent) Assessee by: Sri Ravi Bharadwaj, Adv. Revenue by: Sri Y.V.S.T. Sai, CIT, DR Date of hearing: 08/01/2021 Date of pronouncement: 11/01/2021 ORDER PER BENCH This assessee’s appeal for AY.2014-15 arises from the CIT(A)-6, Hyde…

DCIT (It) 3(1)(1), Mumbai vs. Antwerp Diamond Bank Nv, Mumbai

In the result appeal filed by the revenue is dismissed

ITA 2759/MUM/2019[2014-15]Status: DisposedITAT Mumbai01 Dec 2020AY 2014-15
Section 195Section 40Section 9(1)(v)Section 9(1)(vi)

…ITA No.2759/Mum/2019 Assessment Year: 2014-15 Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH, MUMBAI [Coram: Pramod Kumar, Vice President, and, Pavan Kumar Gadale, Judicial Member] Assessment year: 2014-15 Deputy Commissioner of Income Tax (IT) 3(1)(1) ………………….……Appellant Mumbai Vs M/s KBC NV ……………..…........Respondent (formerly known as Antwerp Diamond Bank NV) India Bulls Finance Centre, Tower-3, 28th Floor, Elphinstone West, Mumbai 400013 [PAN: AADCA2713J] Appearances by Sreenivasaraghavan S. Iyengar for the appellant Ketan Ved for the respondent November 17th , 2020 Date of concluding th…

ACIT-8(1)(1), Mumbai vs. M/S.Netizen Engineering Private Limited, Mumbai

Appeal is dismissed

ITA 6584/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 Oct 2020AY 2013-14

Bench: Shri S.S. Godara & Shri M.Balaganeshacit-8(1)(1) Vs. Netizen Engineering Room No.624, 6Th Floor Pvt.Ltd. Flat No.19& 20, 6Th Floor, Aaykar Bhawan, M.K.Road Mumbai-400 020 90, Manek Mahal, Veer Nariman Road, Churchgate Mumbai-400 020 Pan/Gir No.Aabcr7570C (Appellant) .. (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT), ”B” BENCH, MUMBAI BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER ACIT-8(1)(1) Vs. Netizen Engineering Room No.624, 6th Floor Pvt.Ltd. Flat No.19& 20, 6th Floor, Aaykar Bhawan, M.K.Road Mumbai-400 020 90, Manek Mahal, Veer Nariman Road, Churchgate Mumbai-400 020 PAN/GIR No.AABCR7570C (Appellant) .. (Respondent) Assessee by None Revenue by Ms. Kavita P. Kaushik, Sr.DR Date of Hearing 13/10/2020 Date of Pronouncement 14/10/2020 आदेश / O R D E R आदेश आदेश आदेश PER S.S.GODARA (J.M): This Revenue’s appeal for A.Y.2013-14 aris…

Sach Electro Mech Pvt. Ltd., Surat vs. The Income Tax Officer, Ward-2(1)(2), Surat

In the result ground No. 4 of the appeal is allowed

ITA 262/AHD/2017[2013-14]Status: DisposedITAT Surat09 Oct 2020AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr Arjun Lal Saini, Hon'Ble(Virtual Court - Virtual Hearing) आ.अ.सं./I.T.A No.262/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14 Sach Electro Mech Pvt. Ltd., V The Income Tax Officer, C/2, Maheshwari Apartment, S Ward-2(1)(2), Surat. Timaliyawad, Nanpura, . Surat – 395 001. [Pan: Aaics 8963 M] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Manish J.Shah – Ar राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr

Section 143(3)Section 14ASection 2(24)(x)Section 36(1)(v)Section 36(1)(va)Section 37Section 40Section 43B

…आयकरअपील"यअ"धकरण,सुरत "यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER (Virtual Court - Virtual Hearing) आ.अ.सं./I.T.A No.262/AHD/2017 "नधा"रण वष"/Assessment Year: 2013-14 Sach Electro Mech Pvt. Ltd., V The Income Tax Officer, C/2, Maheshwari Apartment, s Ward-2(1)(2), Surat. Timaliyawad, Nanpura, . Surat – 395 001. [PAN: AAICS 8963 M] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Manish J.Shah – AR राज"वक"ओरसे /Revenue by Mrs. Anupam Singla – Sr.DR सुनवाईकीतारीख/ Date of…

DCIT Circle-14()(1), Mumbai vs. M/S Asset Auto India Pvt. Ltd., Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2112/MUM/2019[2013-14]Status: DisposedITAT Mumbai11 Sept 2020AY 2013-14

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2013-14 Dcit Circle- 14(1)(1) M/S. Asset Auto India Pvt. Ltd. Vs. 14/3, Union Park, Chembur, Mumbai 400074. Pan No. Aaeca0733F Appellant Respondent Revenue By : Shri Michael Jerald (Dr) Assessee By : None Last Date Of Hearing : 10/09/2020 Date Of Pronouncement : 11/09/2020

For Appellant: NoneFor Respondent: Shri Michael Jerald (DR)
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2013-14 DCIT Circle- 14(1)(1) M/s. Asset Auto India Pvt. Ltd. Vs. 14/3, Union Park, Chembur, Mumbai 400074. PAN No. AAECA0733F Appellant Respondent Revenue by : Shri Michael Jerald (DR) Assessee by : None Last Date of Hearing : 10/09/2020 Date of pronouncement : 11/09/2020 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the revenue. The relevant assessment year is 2013-14. The appeal is directed against the order passed by the Commissioner o…

Addl. CIT, New Delhi vs. M/S. Mmtc Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 3575/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Jul 2020AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 3575/Del/2017 : Asstt. Year : 2011-12 Addl. Cit, Vs M/S Mmtc Ltd., Special Range-6, Core-1, Scope Complex, New Delhi Lodhi Road, New Delhi-110003 (Appellant) (Respondent) Pan No. Aaacm1433E Assessee By : Sh. Rohit Jain, Adv. Revenue By : Ms. Pamita M. Biswas, Cit Dr Date Of Hearing: 23.07.2020 Date Of Pronouncement: 28.07.2020

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Ms. Pamita M. Biswas, CIT DR
Section 14Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member (E-Court Module) ITA No. 3575/Del/2017 : Asstt. Year : 2011-12 Addl. CIT, Vs M/s MMTC Ltd., Special Range-6, Core-1, Scope Complex, New Delhi Lodhi Road, New Delhi-110003 (APPELLANT) (RESPONDENT) PAN No. AAACM1433E Assessee by : Sh. Rohit Jain, Adv. Revenue by : Ms. Pamita M. Biswas, CIT DR Date of Hearing: 23.07.2020 Date of Pronouncement: 28.07.2020 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the revenue against the order…