CIT v. Sitex Industries Ltd.

82 Taxmann.com 171High Court2017#903 most cited

What is CIT v. Sitex Industries Ltd. authority for?

No disallowance for investments made out of surplus funds can be made if tax-free dividends are earned on such investments.

117

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Sitex Industries Ltd. · section 14A · section 8D · surplus funds · tax free dividend · disallowance · investment income · rule 8d disallowance

Sections most often in play

Section 14ASection 143(3)Section 253(3)Section 43BSection 8DSection 10(34)Section 139(5)Section 143(2)

Issues it is cited on

section 14bsection 8d(2)(ii)section 33bsection 10(33)section 14(2)section 8drule 8d disallowancesection 134section 198section 80ia(5)section 92b(1)section 40a(7)

Judgments citing CIT v. Sitex Industries Ltd.

The Deputy Commissioner of Income Tax, Circle-4(1), Visakhapatnam vs. Sarita Synthetics & Industries Limited, Rajam

In the result, appeal of the revenue is dismissed

ITA 489/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam27 Mar 2019AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.488 & 489/Viz/2018 (ननधधारण वर्ा/ Assessment Years: 2012-13 & 2013-2014 Respectively) Dy.Commissioner Of Income Tax, Vs. M/S Sarita Synthetics & Circle-4(1) Industries Ltd. Visakhapatnam D.No.11-8-120 Anthakapalli Village Srikakulam [Pan :Aadcs4025R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Smt. Suman Malik, Dr प्रत्यधथी की ओर से/ Respondent By : None

For Appellant: Smt. Suman Malik, DRFor Respondent: None
Section 143(3)Section 14ASection 40

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.488 & 489/Viz/2018 (ननधधारण वर्ा/ Assessment Years: 2012-13 & 2013-2014 respectively) Dy.Commissioner of Income Tax, Vs. M/s Sarita Synthetics & Circle-4(1) Industries Ltd. Visakhapatnam D.No.11-8-120 Anthakapalli Village Srikakulam [PAN :AADCS4025R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की…

The Deputy Commissioner of Income Tax, Circle-4(1), Visakhapatnam vs. Sarita Synthetics & Industries Limited, Srikakulam

In the result, appeal of the revenue is dismissed

ITA 488/VIZ/2018[2012-13]Status: DisposedITAT Visakhapatnam27 Mar 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.488 & 489/Viz/2018 (ननधधारण वर्ा/ Assessment Years: 2012-13 & 2013-2014 Respectively) Dy.Commissioner Of Income Tax, Vs. M/S Sarita Synthetics & Circle-4(1) Industries Ltd. Visakhapatnam D.No.11-8-120 Anthakapalli Village Srikakulam [Pan :Aadcs4025R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Smt. Suman Malik, Dr प्रत्यधथी की ओर से/ Respondent By : None

For Appellant: Smt. Suman Malik, DRFor Respondent: None
Section 143(3)Section 14ASection 40

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.488 & 489/Viz/2018 (ननधधारण वर्ा/ Assessment Years: 2012-13 & 2013-2014 respectively) Dy.Commissioner of Income Tax, Vs. M/s Sarita Synthetics & Circle-4(1) Industries Ltd. Visakhapatnam D.No.11-8-120 Anthakapalli Village Srikakulam [PAN :AADCS4025R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की…

Dy CIT, Visakhapatnam vs. Kotu Sarath Kumar`, Visakhapatnam

In the result, appeals filed by the assessees in ITA Nos

ITA 496/VIZ/2017[2012-13]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: ShriG.V.N. Hari–AdvocateFor Respondent: ShriD.K. Sonawal–Sr.DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 493/VIZ/2017 (Asst. Year : 2013-14) AND C.O.No. 19/VIZ/2018 (Arising out of ITA No. 496/VIZ/2018) (Asst. Year : 2012-13) Kotu Sarat Kumar, vs. DCIT, Circle-1(1), Flat No. 111, D.No. 10-28-3, Visakhapatnam. C-Block, Facor Layout, Visakhapatnam. PAN No. AENPK 3335 H (Appellant) (Respondent) ITA Nos. 494/VIZ/2017 (Asst. Year : 2013-14) Smt. (Late) Kotu Anasuya vs. DCIT, Circle-1(1), L/R by KotuSarat Kumar, Visakhapatnam. Flat No. 111, D…

Kotu Anasuya (Late), Visakhapatnam vs. DCIT, Visakhapatnam

In the result, appeals filed by the assessees in ITA Nos

ITA 494/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: ShriG.V.N. Hari–AdvocateFor Respondent: ShriD.K. Sonawal–Sr.DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 493/VIZ/2017 (Asst. Year : 2013-14) AND C.O.No. 19/VIZ/2018 (Arising out of ITA No. 496/VIZ/2018) (Asst. Year : 2012-13) Kotu Sarat Kumar, vs. DCIT, Circle-1(1), Flat No. 111, D.No. 10-28-3, Visakhapatnam. C-Block, Facor Layout, Visakhapatnam. PAN No. AENPK 3335 H (Appellant) (Respondent) ITA Nos. 494/VIZ/2017 (Asst. Year : 2013-14) Smt. (Late) Kotu Anasuya vs. DCIT, Circle-1(1), L/R by KotuSarat Kumar, Visakhapatnam. Flat No. 111, D…

Kotu Sarat Kumar, Visakhapatnam vs. Dy.CIT., Visakhapatnam

In the result, appeals filed by the assessees in ITA Nos

ITA 493/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: ShriG.V.N. Hari–AdvocateFor Respondent: ShriD.K. Sonawal–Sr.DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 493/VIZ/2017 (Asst. Year : 2013-14) AND C.O.No. 19/VIZ/2018 (Arising out of ITA No. 496/VIZ/2018) (Asst. Year : 2012-13) Kotu Sarat Kumar, vs. DCIT, Circle-1(1), Flat No. 111, D.No. 10-28-3, Visakhapatnam. C-Block, Facor Layout, Visakhapatnam. PAN No. AENPK 3335 H (Appellant) (Respondent) ITA Nos. 494/VIZ/2017 (Asst. Year : 2013-14) Smt. (Late) Kotu Anasuya vs. DCIT, Circle-1(1), L/R by KotuSarat Kumar, Visakhapatnam. Flat No. 111, D…

Ramya Constructions Limited, Vijayawada vs. Deputy Commissioner of Income Tax, Circle-2(1), Vijayawada

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

ITA 341/VIZ/2018[2014-2015]Status: DisposedITAT Visakhapatnam06 Feb 2019AY 2014-2015

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Ramya Constructions, Vs. Dcit, Circle-2(1), C/O T. Chaitanyakumar, Adv., Vijayawada. Flat No. 102, Gouri Apartment, Urdu Lane, Himayath Nagar, Hyderabad. Pan No. Aadcr 1165 K (Appellant) (Respondent)

For Appellant: Shri T. Chaitanya Kumar– AdvFor Respondent: Shri D.V. Subba Rao – Sr.DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER M/s. Ramya Constructions, vs. DCIT, Circle-2(1), C/o T. Chaitanyakumar, Adv., Vijayawada. Flat No. 102, Gouri Apartment, Urdu Lane, Himayath Nagar, Hyderabad. PAN No. AADCR 1165 K (Appellant) (Respondent) Assessee by : Shri T. Chaitanya Kumar– Adv. Department By : Shri D.V. Subba Rao – Sr.DR Date of hearing : 24/01/2019. Date of pronouncement : 06/02/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed…

Assistant Commissioner of Income Tax, Circle-2(1), Guntur vs. Nsl Textiles Limited, Hyderabad

In the result, appeal filed by the Revenue as well as cross objection filed by the assessee is dismissed

ITA 349/VIZ/2018[2010-11]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-2(1), Vs. M/S. Nsl Textiles Ltd., Nsl Icon, 4Th Floor, D.No. Guntur. 8-2-684/2/A, Banjara Hills, Road No. 12, Hyderabad. Pan No. Aabcj 1299 A (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri V. Appala Raju – Sr.DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ACIT, Circle-2(1), vs. M/s. NSL Textiles Ltd., NSL Icon, 4th Floor, D.No. Guntur. 8-2-684/2/A, Banjara Hills, Road No. 12, Hyderabad. PAN No. AABCJ 1299 A (Appellant) (Respondent) C.O.No. 128/VIZ/2018 (Arising out of ITA No. 349/VIZ/2018) (Asst. Year : 2010-11) M/s. NSL Textiles Ltd., vs. ACIT, Circle-2(1), NSL Icon, 4th Floor, D.No. Guntur. 8-2-684/2/A, Banjara Hills, Road No. 12, Hyderabad. PAN No. AABCJ 1299 A (Applicant) (Respondent) A…

M/S.Combined Foods P. Ltd, Cochin vs. The ACIT, Cochin

In the result, all the appeals filed by the revenue stand dismissed

ITA 155/COCH/2017[2012-13]Status: DisposedITAT Cochin27 Dec 2018AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year : 2012-13 M/S. Combined Foods Private The Principal Commissioner Of Limited, Income-Tax, Kochi-1. 28/3030, Elamkulam, Cheruparambath Road, Kadavanthara, Kochi-682 020. [Pan:Aaacc 9366N] Assessee-Appellant Revenue-Respondent

Section 143(3)Section 14ASection 263Section 36(1)(iii)Section 43(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM Assessment Year : 2012-13 M/s. Combined Foods Private The Principal Commissioner of Limited, Income-tax, Kochi-1. 28/3030, Elamkulam, Cheruparambath Road, Kadavanthara, Kochi-682 020. [PAN:AAACC 9366N] Assessee-Appellant Revenue-Respondent Assessee by Shri P.M. Veeramani, CA Revenue by Shri Shantham Bose, CIT(DR) Date of hearing 17/12/2018 Date of pronouncement 27/12/2018 O R D E R Per CHANDRA POOJARI, AM: This appeal of the assessee is directed against the order passed u/s. 263 of the…

Maruti Suzuki India Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 467/DEL/2014[2009-10]Status: DisposedITAT Delhi17 Oct 2018AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 467/Del/2014 (A.Y 2009-10)

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 467/DEL/2014 (A.Y 2009-10) Maruti Suzuki India Ltd. Vs Addl. CIT Plot No. 1, Nelson Mandela Road, Range-6 Vasank Kunj New Delhi New Delhi AAACM0829Q (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Sr. Adv., Sh. Rohit Jain, Adv., Ms. Tejasvi Adv Respondent by Shr. G. C. Srivastava, Adv, Sh. Sanjay Kr. Dass, DR. Date of Hearing 27.07.2018 Date of Pronouncement 17.10.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee for Assessment Year 2009-10 against the ord…

M/S Metalman Auto Pvt. Ltd., Ludhiana vs. Addl. CIT, Ludhiana

In the result, the appeal of the assessee is allowed

ITA 935/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh14 Aug 2018AY 2008-09

Bench: Shri Sanjay Garg & Ms. Annapurna Guptam/S Metalman Auto Pvt. Ltd., Vs. The Addl.C.I.T., E-127, Phase-V, Range-1, Focal Point, Ludhiana. Ludhiana. Pan: Aabcm5441M (Appellant) (Respondent)

For Appellant: Shri Amarjit Kamboj, CAFor Respondent: Shri Gulshan Raj, CIT(DR)
Section 36Section 36(1)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B ’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M/s Metalman Auto Pvt. Ltd., Vs. The Addl.C.I.T., E-127, Phase-V, Range-1, Focal Point, Ludhiana. Ludhiana. PAN: AABCM5441M (Appellant) (Respondent) Appellant by : Shri Amarjit Kamboj, CA Respondent by : Shri Gulshan Raj, CIT(DR) Date of hearing : 16.05.2018 Date of Pronouncement : 14.08.2018 ORDER PER ANNAPURNA GUPTA, AM: The present appeal has been preferred by the assessee against the order of learned Commissioner of Income Tax (Appeals)-1, Ludhiana (he…

ACIT, Circle-2 (1), Guntur vs. Sri Mahalakshmi Investments, Guntur

In the result, appeal filed by the Revenue is dismissed

ITA 28/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam31 Jul 2018AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-2(1), Vs. M/S. Sri Mahalakshmi Guntur. Investments, D.No. 8-24-31, Mangalagiri Road, Guntur. Pan No. Abafs 4221 L (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri D.J.P. Anand – Sr.DR
Section 143(1)Section 143(3)Section 14ASection 8D(2)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ACIT, Circle-2(1), vs. M/s. Sri Mahalakshmi Guntur. Investments, D.No. 8-24-31, Mangalagiri Road, Guntur. PAN No. ABAFS 4221 L (Appellant) (Respondent) Assessee by : None. Department By : Shri D.J.P. Anand – Sr.DR Date of hearing : 10/07/2018. Date of pronouncement : 31/07/2018. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-1, Guntur, dated 10/0…

Bank of India, Mumbai vs. Asst CIT 2(1), Mumbai

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

ITA 940/MUM/2016[2010-11]Status: DisposedITAT Mumbai11 Jul 2018AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11 Dcit-2(1)(1), Room No. M/S Bank Of India, Star 561, 5Th Floor, Aayakar House, C-5, G-Block, Bandra Vs. Bhavan, M.K. Road, Kurla Complex, Bandra (E), Mumbai-400020. Mumbai-400051. Pan No. Aaacb0472C Appellant Respondent Assessment Year: 2010-11 M/S Bank Of India, Star Assistant Commissioner House, C-5, G-Block, Bandra Of Income Tax-2(1), Vs. Kurla Complex, Bandra (E), Aayakar Bhavan, Mumbai-400051. Mumbai-400020. Pan No. Aaacb0472C Appellant Respondent : Mr. M.V. Rajguru, Dr Revenue By Assessee By : Mr. C. Naresh, Ar Date Of Hearing : 13/06/2018 Date Of Pronouncement: 11/07/2018

For Appellant: Mr. C. Naresh, ARFor Respondent: Mr. M.V. Rajguru, DR
Section 143(3)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 DCIT-2(1)(1), Room No. M/s Bank of India, Star 561, 5th floor, Aayakar House, C-5, G-Block, Bandra Vs. Bhavan, M.K. Road, Kurla Complex, Bandra (E), Mumbai-400020. Mumbai-400051. PAN No. AAACB0472C Appellant Respondent Assessment Year: 2010-11 M/s Bank of India, Star Assistant Commissioner House, C-5, G-Block, Bandra of Income Tax-2(1), Vs. Kurla Complex, Bandra (E), Aayakar Bhavan, Mumbai-400051. Mumbai-400020. PAN No. AAACB0472C Appellant…

DCIT 2(1)(1), Mumbai vs. Bank of India, Mumbai

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

ITA 822/MUM/2016[2010-11]Status: DisposedITAT Mumbai11 Jul 2018AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11 Dcit-2(1)(1), Room No. M/S Bank Of India, Star 561, 5Th Floor, Aayakar House, C-5, G-Block, Bandra Vs. Bhavan, M.K. Road, Kurla Complex, Bandra (E), Mumbai-400020. Mumbai-400051. Pan No. Aaacb0472C Appellant Respondent Assessment Year: 2010-11 M/S Bank Of India, Star Assistant Commissioner House, C-5, G-Block, Bandra Of Income Tax-2(1), Vs. Kurla Complex, Bandra (E), Aayakar Bhavan, Mumbai-400051. Mumbai-400020. Pan No. Aaacb0472C Appellant Respondent : Mr. M.V. Rajguru, Dr Revenue By Assessee By : Mr. C. Naresh, Ar Date Of Hearing : 13/06/2018 Date Of Pronouncement: 11/07/2018

For Appellant: Mr. C. Naresh, ARFor Respondent: Mr. M.V. Rajguru, DR
Section 143(3)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 DCIT-2(1)(1), Room No. M/s Bank of India, Star 561, 5th floor, Aayakar House, C-5, G-Block, Bandra Vs. Bhavan, M.K. Road, Kurla Complex, Bandra (E), Mumbai-400020. Mumbai-400051. PAN No. AAACB0472C Appellant Respondent Assessment Year: 2010-11 M/s Bank of India, Star Assistant Commissioner House, C-5, G-Block, Bandra of Income Tax-2(1), Vs. Kurla Complex, Bandra (E), Aayakar Bhavan, Mumbai-400051. Mumbai-400020. PAN No. AAACB0472C Appellant…

Alchemie Financial Services Ltd, Mumbai vs. Addl CIT RG 10(3), Mumbai

In the result , appeal of the assessee is partly allowed

ITA 6886/MUM/2014[2007-08]Status: DisposedITAT Mumbai01 Jun 2018AY 2007-08

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6886/Mum/2014 (नििाारण वर्ा / Assessment Year : 2007-08) बिाम/ Alchemie Financial Services Dcit ,Range-10(3), Ltd. Mumbai 2N D Floor, Udyog Kshetra V. Mulund, Goregoan Link Road, Off Lbs Road Mulund (W), Mumbai-400080 स्थायी ऱेखा सं./ Pan : Aaaca0948C (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri. Anuj Kisnadwala Revenue By : Shri Rajesh Kumar Yadav,Dr

For Appellant: Shri. Anuj KisnadwalaFor Respondent: Shri Rajesh Kumar Yadav,DR
Section 10(38)Section 143(3)Section 14A

…आयकर अपीऱीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.6886/Mum/2014 (नििाारण वर्ा / Assessment Year : 2007-08) बिाम/ Alchemie Financial Services DCIT ,Range-10(3), Ltd. Mumbai 2n d Floor, Udyog Kshetra v. Mulund, Goregoan Link Road, Off LBS Road Mulund (W), Mumbai-400080 स्थायी ऱेखा सं./ PAN : AAACA0948C (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri. Anuj Kisnadwala Revenue by : Shri Rajesh Kumar Yadav,DR सुनवाई की तारीख /Date of Hearing : 3…

Goldseal Engineering Products P.Ltd Ltd, Mumbai vs. ACIT 15(1)(2), Mumbai

The appeal of the assessee is allowed as indicated above

ITA 6259/MUM/2016[2011-12]Status: DisposedITAT Mumbai09 May 2018AY 2011-12

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6259/Mum/2016 (नििाारण वर्ा / Assessment Year : 2012-13) M/S. Gold Seal Engineering बिाम/ Acit 15(1)(2), Mumbai Products P. Ltd., Gr. Floor, Gold Seal House, V. Village Road, Bhandup (W), Mumbai- 400078 स्थायी ऱेखा सं./ Pan : Aaacg1492R (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Firoze AndhyarujinaFor Respondent: Shri V. Vidhyadhar (Sr. DR)
Section 143(3)Section 14ASection 24Section 38

…आयकर अपीऱीय अधिकरण “G” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.6259/Mum/2016 (नििाारण वर्ा / Assessment Year : 2012-13) M/s. Gold Seal Engineering बिाम/ ACIT 15(1)(2), Mumbai Products P. Ltd., Gr. Floor, Gold Seal House, v. Village Road, Bhandup (W), Mumbai- 400078 स्थायी ऱेखा सं./ PAN : AAACG1492R (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri Firoze Andhyarujina Revenue by : Shri V. Vidhyadhar (Sr. DR) सुनवाई की तारीख /Date of Hearing : 08.05.2018…

Ion Exchange (India) Ltd, Mumbai vs. Addl CIT RG 6(1), Mumbai

In the result, the appeal of the assessee is allowed as indicated above

ITA 5946/MUM/2016[2008-09]Status: DisposedITAT Mumbai09 May 2018AY 2008-09

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.5946/Mum/2016 (नििाारण वर्ा / Assessment Year : 2008-09)

For Appellant: Shri PRV RaghvanFor Respondent: Shri Rajat Mittal (DR)
Section 143(3)Section 14A

…आयकर अपीऱीय अधिकरण “C” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI C.N PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.5946/Mum/2016 (नििाारण वर्ा / Assessment Year : 2008-09) Ion Exchange (India) Ltd, बिाम/ DCIT 6(3)(1) Ion House, 4 t h floor, Room no. 563, 5 t h floor, Dr. E Moses Road, Aayakar Bhavan, v. Mahalakshmi, Mumbai-400020 Mumbai- 400 011. स्थायी ऱेखा सं./ PAN : AAACI1726L (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri PRV Raghvan Revenue by : Shri Rajat Mittal (DR) सुनवाई की तारीख /Date of Heari…

Slc Projects Pvt.Ltd., Visakhapatnam vs. ACIT, Central Circle-2, Visakhapatnam

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

ITA 513/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam04 May 2018AY 2013-14

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri I. Kama Sastry, AR
Section 43(6)(c)

…ITA No.513 /Vizag/2017 SLC Projects Pvt. Ltd., VSKP आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी वी. दुगा"राव, "या"यक सद"य एवं "ी ड.एस. . . . सु"दर "संह, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.513/Vizag/2017 ("नधा"रण वष" / Assessment Year: 2013-14) SLC Projects Pvt. Ltd. ACIT, Central Circle-2 Visakhapatnam Visakhapatnam [PAN No.AAJCS8616C] (अपीलाथ' / Appellant) (()याथ' / Respondent) अपीलाथ" क" ओर से / Appellant by : Shri I. Kama Sastry, AR : S…