How many judgments cite CIT v. Shivam Motors (P.) Ltd.?

179 judgments on BharatTax cite CIT v. Shivam Motors (P.) Ltd. (230 Taxmann 63), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. Shivam Motors (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 14A, Section 143(3), Section 8D, Section 144, Section 144A, Section 147.

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 14A Section 143(3)Section 8D Section 144 Section 144A Section 147 Section 148 Section 1961

Issues it is cited on

section 80ab section 9(1)(ii)section 10(33)clarificatory amendment section 73 section 31 paper company strategic investment disallowance u/s 14a section 251(2)share capital and share premium source of source

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

DCIT Cen Cir 3(2), Mumbai vs. Jsw Steel Ltd, Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

ITA 6264/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 May 2020AY 2013-14

For Appellant: On the facts and circumstances of the case and in law, the learned Assessing

Section 115JSection 143(3)Section 14ASection 8D(2)(ii)

…ITA No. 6103 and 6264/Mum/18 Assessment year: 2013-14 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI‘F’ BENCH, MUMBAI [Coram: Justice P P Bhatt (President) and Pramod Kumar (Vice President)] ITA No. 6264/Mum/18 Assessment year: 2013-14 Deputy Commissioner of Income Tax Central Circle 3(2), Mumbai ……………….………Appellant Vs JSW Limited ……………………Respondent (successor company on amalgamation Of JSW Ispat Limited) JSW Centre, BKC Bandra East, Mumbai 400 051 [PAN: AAACI6293E] ITA No. 6103/Mum/18 Assessment year: 2013-14 JSW Limited ……………….………Appellant (successor company on amalgamation Of JSW Ispat Limited) JSW C…

Jsw Steel Ltd., Mumbai vs. DCIT, CC- 3(2), Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

ITA 6103/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 May 2020AY 2013-14

For Appellant: On the facts and circumstances of the case and in law, the learned Assessing

Section 115JSection 143(3)Section 14ASection 8D(2)(ii)

DCIT, New Delhi vs. M/S. Innus Infrastructure Pvt. Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 1516/DEL/2017[2012-13]Status: DisposedITAT Delhi06 Mar 2020AY 2012-13

Bench: Smt. Diva Singhdr. B. R. R. Kumarita No. 1516/Del/2017 : Asstt. Year : 2012-13 Dcit, Vs M/S Innus Infrastructure Pvt. Ltd., Circle-11(1), M-62 & 63, First Floor, Connaught New Delhi Palace, New Delhi (Appellantt (Respondent) Pan No. Aacci1776N Assessee By : Ms. Neha Gupta, Ca Revenue By : Sh. S. N. Meena, Sr. Dr Date Of Hearing: 03.03.2020 Date Of Pronouncement: 06.03.2020

For Appellant: Ms. Neha Gupta, CAFor Respondent: Sh. S. N. Meena, Sr. DR

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Smt. Diva Singh, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1516/Del/2017 : Asstt. Year : 2012-13 DCIT, Vs M/s Innus Infrastructure Pvt. Ltd., Circle-11(1), M-62 & 63, First Floor, Connaught New Delhi Palace, New Delhi (APPELLANTT (RESPONDENT) PAN No. AACCI1776N Assessee by : Ms. Neha Gupta, CA Revenue by : Sh. S. N. Meena, Sr. DR Date of Hearing: 03.03.2020 Date of Pronouncement: 06.03.2020 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the revenue against the orders of the ld. CIT…

DCIT (Ltu), New Delhi vs. M/S. Hero Motors Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 249/DEL/2017[2012-13]Status: DisposedITAT Delhi26 Feb 2020AY 2012-13

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar

For Appellant: Sh. Satish Bansal, CAFor Respondent: Sh. S. N. Meena, Sr. DR

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 249/Del/2017 : Asstt. Year : 2012-13 Deputy Commissioner of Vs M/s Hero Motors Ltd. Income Tax, Circle-1, LTU, 603, International Trade Tower, New Delhi-110017 Nehru Place, New Delhi-110019 (APPELLANTT (RESPONDENT) PAN No. AAACH8459F Assessee by : Sh. Satish Bansal, CA Revenue by : Sh. S. N. Meena, Sr. DR Date of Hearing:25.02.2020 Date of Pronouncement: 26.02.2020 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the revenue a…

ITO, New Delhi vs. M/S Hero Management Services Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 125/DEL/2017[2011-12]Status: DisposedITAT Delhi26 Feb 2020AY 2011-12

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 125/Del/2017 : Asstt. Year : 2011-12 Income Tax Officer, Vs M/S Hero Management Services Ltd. Ward-11 (2) E-1, Qutab Hotel Complex, Shaheed New Delhi Jeet Singh Marg, New Delhi (Appellantt (Respondent) Pan No. Aabch4681C Assessee By : Sh. Satish Bansal, Ca Revenue By : Sh. S. N. Meena, Sr. Dr Date Of Hearing:25.02.2020 Date Of Pronouncement: 26.02.2020

For Appellant: Sh. Satish Bansal, CAFor Respondent: Sh. S. N. Meena, Sr. DR

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 125/Del/2017 : Asstt. Year : 2011-12 Income Tax Officer, Vs M/s Hero Management Services Ltd. Ward-11 (2) E-1, Qutab Hotel Complex, Shaheed New Delhi Jeet Singh Marg, New Delhi (APPELLANTT (RESPONDENT) PAN No. AABCH4681C Assessee by : Sh. Satish Bansal, CA Revenue by : Sh. S. N. Meena, Sr. DR Date of Hearing:25.02.2020 Date of Pronouncement: 26.02.2020 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the revenue against the o…

M/S. Eveready Industries India Ltd., Kolkata vs. Pr.CIT-4, Kolkata

In the result, the appeal of the assessee stands allowed

ITA 805/KOL/2019[2014-15]Status: DisposedITAT Kolkata13 Dec 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 14ASection 263

…1 Eveready Industries India Ltd, AY- 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] ITA No.805 /Kol/2019 Assessment Year: 2014-15 Eveready Industries India Ltd. Vs. Principal Commissioner of Income-tax, (PAN: AAACE5778N) Kolkat-4, Kolkata. Appellant Respondent Date of Hearing 22.10.2019 Date of Pronouncement 13.12.2019 For the Appellant Shri Dilip S. Damle, FCA For the Respondent Dr. P. K. Srihari, CIT, DR ORDER Per Shri A.T.Va…

ACIT-6(2)(2), Mumbai vs. M/S.Essel Utilities Distribution Co. Ltd, Mumbai

In the result, appeal of the revenue is dismissed

ITA 4707/MUM/2018[2014-15]Status: DisposedITAT Mumbai04 Dec 2019AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Blem/S. Essel Utilities Distribution Co. Ltd., Asst. Commissioner Of Income-Tax V. 135 Continental Building Circle – 6(2)(2) Room No. 504, 5Th Floor Dr. Annie Besant Road Worli, Mumbai – 400 018 Aayakar Bhavan, M.K. Road Mumbai – 400 020 Pan: Aadce1449D (Appellant) (Respondent) Assessee By : Shri Amit Amlani Department By : Shri Maurya Pratap

For Appellant: Shri Amit AmlaniFor Respondent: Shri Maurya Pratap

Section 115JSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER M/s. Essel Utilities Distribution Co. Ltd., Asst. Commissioner of Income-tax v. 135 Continental Building Circle – 6(2)(2) Room No. 504, 5th Floor Dr. Annie Besant Road Worli, Mumbai – 400 018 Aayakar Bhavan, M.K. Road Mumbai – 400 020 PAN: AADCE1449D (Appellant) (Respondent) Assessee by : Shri Amit Amlani Department by : Shri Maurya Pratap Date of Hearing : 04.12.2019 Date of Pronouncement : 04.12.2019 O R D E R PER C.N. PRASAD (JM) 1. This appea…

ACIT, Central Circle-2(1), Kolkata vs. M/S Amrit Feeds Ltd., Kolkata

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

ITA 2306/KOL/2016[2013-14]Status: DisposedITAT Kolkata01 Oct 2019AY 2013-14

For Appellant: Dr. Abani .K. Nayak, CIT-DRFor Respondent: Shri Akkal Dudhwewala, FCA

Section 80Section 80I

…I.T.A No.2306/Kol/2016 M/s Amrit Feeds Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA Before: Shri P. M. Jagtap, Vice President and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No.2306/Kol/2016 (Assessment Year: 2013-14) ACIT, CC-2(1), Kolkata Appellant Vs M/s Amrit Feeds Ltd. Respondent [PAN:AACCA5571D] For the Appellant : Dr. Abani .K. Nayak, CIT-DR For the Respondent : Shri Akkal Dudhwewala, FCA Date of hearing : 17.07.2019 Date of pronouncement : 01.10.2019 ORDER Shri S.S. Viswanethra Ravi, JM: This appeal by the Revenue against the order dated 27.09.2016 passed by the Commissioner of…

ITO 11(1)(3), Mumbai vs. Saicharan Consultancy Pvt. Ltd., Mumbai

In the result, the appeal is dismissed

ITA 3451/MUM/2018[2014-15]Status: DisposedITAT Mumbai28 Aug 2019AY 2014-15

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Income Tax Officer-11(1)(3) M/S Saicharan Consultancy Room No.201, Aayakar Bhavan Pvt. Ltd., 317, 3Rd Floor, M.K. Marg, Raheja Chambers, Free Press Marg, Vs. Mumbai 400 020 Nariman Point, Mumbai-400 021 Pan – Aakcs5972N

For Appellant: None

Section 143(3)Section 14A

…P a g e | 1 ITA No.3451/Mum/2018 AY. 2014-15 The Income Tax Officer-11(1)(3) Vs. M/s Saicharan Consultancy Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Income Tax Officer-11(1)(3) M/s Saicharan Consultancy Room No.201, Aayakar Bhavan Pvt. ltd., 317, 3rd Floor, M.K. Marg, Raheja Chambers, Free Press Marg, Vs. Mumbai 400 020 Nariman Point, Mumbai-400 021 PAN – AAKCS5972N (Appellant) (Respondent) : Shri Nitin Waghmode, DR Revenue by Assessee by : None Date of Hearing : 08/08/2019 Date of pronouncement :…

DCIT Cen Cir 5(4), Mumbai vs. Satyam Realtors P.Ltd, Mumbai

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

ITA 2391/MUM/2018[2014-15]Status: DisposedITAT Mumbai31 Jul 2019AY 2014-15

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2014-15

For Appellant: Mr. Nimesh R. Thar, ARFor Respondent: Mr. Chaudhary Arun Kumar Singh, DR

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2014-15 Dy. Commissioner of M/s Satyam Realtors Pvt. Ltd., 04, Income Tax, Central Circle- 3rd floor Capri, Anant Kanetkar Vs. 5(4), R.No. 1927, 19th floor, Marg, Bandra (East), Mumbai- Air India Building, Nariman 400051. Point, Mumbai-400021. PAN No. AACCS7290P Appellant Respondent Revenue by : Mr. Chaudhary Arun Kumar Singh, DR Assessee by : Mr. Nimesh R. Thar, AR Date of Hearing : 31/07/2019 Date of pronouncement : 31/07/2019 ORDER PER N.K. PR…

ACIT-6(2)(2), Mumbai vs. M/S.Essel Utilities Distribution Co. Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 4302/MUM/2018[2013-14]Status: DisposedITAT Mumbai12 Jun 2019AY 2013-14

Bench: Shri C.N. Prasad, Hon'Bleasst. Commissioner Of Income Tax– M/S. Essel Utilities Distribution Co. Ltd., V. 6(2)(1) 135 Continental Building Room No. 504, 5Th Floor Dr. Annie Besant Road Aayakar Bhavan, M.K. Road Worli, Mumbai 400 018 Mumbai-400 020 Pan: Aadce 1449 D (Appellant) (Respondent) Assessee By : None Department By : Shri Chaitanya Anjaria

For Appellant: NoneFor Respondent: Shri Chaitanya Anjaria

Section 115JSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER Asst. Commissioner of Income Tax– M/s. Essel Utilities Distribution Co. Ltd., v. 6(2)(1) 135 Continental Building Room No. 504, 5th Floor Dr. Annie Besant Road Aayakar Bhavan, M.K. Road Worli, Mumbai 400 018 Mumbai-400 020 PAN: AADCE 1449 D (Appellant) (Respondent) Assessee by : None Department by : Shri Chaitanya Anjaria Date of Hearing : 12.06.2019 Date of Pronouncement : 12.06.2019 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the Revenue against the order of the Learned Commissioner o…

DCIT (It) 1(1)(2), Mumbai vs. Antwerp Diamond Bank Nv., Mumbai

In the result, appeals filed by the Revenue are dismissed in terms indicated hereinabove"

ITA 678/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Mar 2019AY 2013-14

Bench: Shri Mahavir Singh, Jm & Shri G. Manjunatha, Am

Section 40Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “I ”, BENCH MUMBAI BEFORE SHRI MAHAVIR SINGH, JM & SHRI G. MANJUNATHA, AM ITA No.678/Mum/2018 & 679/Mum/2018 (Assessment Year :2013-14 & 2014-15) DCIT (IT)-1(1)(2) Vs. M/s. Antwerp Diamond Bank NV Room No.117, 1st Floor C/o. Deloitte Haskis & Sels LLP, Scindia House, N.M.Road Indiabulls Finance Centre, Tower-3, 28th Floor, Ballard Estate Mumbai – 400 038 Senapati Bapat Marg’ Elphinstone Road (W) Mumbai – 400 013 PAN/GIR No. AADCA2713J Appellant) .. Respondent) Revenue by Shri Pankaj Kumar Assessee by Shri K.K. Ved & Shri Ninad Patade Date of Hearing 28/03/2019 Date of Pron…

ACIT, Khandwa vs. M/S C.P. Industrial Products Pvt. Ltd., Burhanpur

In the result the appeal of the revenue is dismissed

ITA 603/IND/2018[2010-11]Status: DisposedITAT Indore27 Feb 2019AY 2010-11

Bench: Hon'Ble V. Durga Rao & Hon'Ble Manish Boradassessment Year 2010-11 Assistant Commissioner Of M/S. C.P. Industrial Income Tax, Vs. Products Pvt. Ltd, Khandwa Burhanpur (M.P) (Appellant) (Respondent ) Pan No.Aaccc1362 Revenue By Shri K.G. Goyal. Sr. D.R. Assessee By S/Shri S.N. Agrawal & Pankaj Mogra, Ca’S Date Of Hearing 25.02.2019 Date Of Pronouncement 27.02.2019 O R D E R

Section 143(3)Section 147Section 148Section 14A

…C.P. Industrial Products Pvt. Ltd आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE V. DURGA RAO, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER Assessment Year 2010-11 Assistant Commissioner of M/s. C.P. Industrial Income Tax, Vs. Products Pvt. Ltd, Khandwa Burhanpur (M.P) (Appellant) (Respondent ) PAN No.AACCC1362 Revenue by Shri K.G. Goyal. Sr. D.R. Assessee by S/Shri S.N. Agrawal & Pankaj Mogra, CA’s Date of Hearing 25.02.2019 Date of Pronouncement 27.02.2019 O R D E R PER MANISH BORAD, AM. The above captioned appeal is filed at…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Ms Allinace Infrastructure Projects Pvt Ltd, Bangalore

In the result, appeal of the Revene is dismissed

ITA 2402/BANG/2018[2012-13]Status: DisposedITAT Bangalore19 Dec 2018AY 2012-13

Bench: Shri. A. K. Garodia

For Appellant: Shri. Suman Kumar, CAFor Respondent: Smt. Sri Nandini Das, Addl. CIT

Section 10Section 14A

…ITA.2402/Bang/2018 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A No.2402/Bang/2018 (Assessment Year : 2012-13) Asst. Commissioner of Income-tax, Central Circle -2(4), Bengaluru .. Appellant v. M/s. Alliance Infrastructure Projects P. Ltd, No.85, Karthik Nagar, Marathahalli, K. R. Puram, Outer Ring Road, Bengaluru 560 037 .. Respondent PAN : AAFCA0404J Assessee by : Shri. Suman Kumar, CA Revenue by : Smt. Sri Nandini Das, Addl. CIT Heard on : 05.12.2018 Pronounced on : 19.12.2018 O R…

DCIT, Circle - 7(1), Kolkata vs. M/S. Britannia Industries Limited, Kolkata

ITA 1392/KOL/2017[2011-12]Status: DisposedITAT Kolkata22 Nov 2018AY 2011-12

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 143(3)Section 92B

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Shri, M. Balaganesh, Accountant Member ITA No.1390-1392/Kol/2017 Assessment Years :2009-10 to 2011-12 DCIT, Circle-7(1), V/s. M/s Britannia Industries Aayakar Bhawan, 5th Ltd. 5/1 Hungeford Floor, P-7, Chowringhee Stree,Kolkata-17 Square, Kolkata-69 [PAN No.AABCB 2066 P] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Dilip S Damle, AR आवेदक क" ओर से/By Assessee Shri P.K. Srihari, CIT-DR राज"व क" ओर से/By Respondent 13-11-2018 सुनवाई क" तार"ख/Date of Hearing 22-11-20…

DCIT, Circle - 7(1), Kolkata vs. M/S. Britannia Industries Limited, Kolkata

ITA 1391/KOL/2017[2010-11]Status: DisposedITAT Kolkata22 Nov 2018AY 2010-11

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 143(3)Section 92B

DCIT, Circle - 7(1), Kolkata vs. M/S. Britannia Industries Limited, Kolkata

ITA 1390/KOL/2017[2009-10]Status: DisposedITAT Kolkata22 Nov 2018AY 2009-10

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 143(3)Section 92B

DCIT 10(2)(2), Mumbai vs. Mirc Electronics Private Ltd, Mumbai

In the result, the appeal Revenue is dismissed

ITA 3845/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Aug 2018AY 2013-14

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.3845 & 3846/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14 & 2014-15) बिाम/ Dcit-10(2)(2) Mirc Electronics Room No. 216-A, 2Nd Floor Limited, G-1, Aayakar Bhavan, M K Road Onida House, V. Mumbai-400020 Mahakali Caves Road, Midc, Mumbai-400093 स्थायी ऱेखा सं./ Pan : Aaacm8055A (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri. Satish Chandra Rajore Assessee By : Shri Dharmendra Singh सुनवाई की तारीख /Date Of Hearing : 10.08.2018 घोषणा की तारीख /Date Of Pronouncement : 10.08.2018 आदेश / O R D E R Per Bench: These Two Appeals, Filed By Revenue, Being Ita No. 3845 & 3846/Mum/2018 For Assessment Year 2013-14 & 2014-15 Respectively , Are Directed Against Separate Appellate Order(S) Both Dated 27.03.2018 Passed By Learned Commissioner Of Income Tax (Appeals)-17, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2013-14 & 2014-15 Respectively , The Appellate Proceedings Had Arisen Before Learned Cit(A) From Separate Assessment Order(S) Dated 28.03.2016 & 29.12.2016 Respectively Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) Of The Income-Tax Act

For Appellant: Shri Dharmendra SinghFor Respondent: Shri. Satish Chandra Rajore

Section 10(34)Section 143(3)Section 14A

…आयकर अपीऱीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.3845 & 3846/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14 & 2014-15) बिाम/ DCIT-10(2)(2) MIRC Electronics Room No. 216-A, 2nd Floor Limited, G-1, Aayakar Bhavan, M K Road Onida House, v. Mumbai-400020 Mahakali Caves Road, MIDC, Mumbai-400093 स्थायी ऱेखा सं./ PAN : AAACM8055A (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri. Satish Chandra Rajore Assessee by : Shri Dharmendra Singh सुनव…

Kanyakumari Builders P.Ltd, Mumbai vs. DCIT CC 4(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 498/MUM/2017[2013-14]Status: DisposedITAT Mumbai10 Aug 2018AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Kanyakumari Builders Pvt. Ltd., V. Dcit Central Circle – 4(2) Raheja Chamber, Linking Road, Mumbai Main Avenue, 23-25 M.G. Road, Santacruze (W). Mumbai -400 054

For Appellant: Shri Nishit GandhiFor Respondent: Shri Abiram Kartikeyan

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER M/s. Kanyakumari Builders Pvt. Ltd., v. DCIT Central Circle – 4(2) Raheja Chamber, Linking Road, Mumbai Main Avenue, 23-25 M.G. Road, Santacruze (W). Mumbai -400 054 PAN: AAACK 2833 N (Appellant) (Respondent) Assessee by : Shri Nishit Gandhi Department by : Shri Abiram Kartikeyan Date of Hearing : 01.08.2018 Date of Pronouncement : 10.08.2018 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the order of the Learned Commiss…

DCIT 6(3)(2), Mumbai vs. Jsm Corporation P. Ltd, Mumbai

The appeals of the Revenue are dismissed

ITA 6925/MUM/2016[2013-14]Status: DisposedITAT Mumbai05 Jul 2018AY 2013-14

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 44ASection 69C

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, जे, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.6923, 6924 & 6925/Mum/2016 Assessment Years: 2010-11, 2012-13 & 2013-14 ACIT, M/s. JSM Corporation P. Circle-6(3)(2), बनाम/ Ltd. Room No.522, 5th Floor, A Wing, 3rd Floor, Todi Vs. Aayakar Bhavan, Estate, Sitaram Jadhav M. K. Road, Marg, Lower Parel, Mumbai-400020 Mumbai-400013 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. AABCJ4903B राज"व क"…