CIT v. Tata Communication Internet Services Ltd.

17 Taxmann.com 241High Court2012#7314 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also reported as

204 Taxmann 606

Sections most often in play

Section 10TASection 10TDSection 10TGSection 80IASection 92CSection 92CASection 92CB

Issues it is cited on

stpi unitdepreciation on leased assetssafe harbour rulesconvertible foreign exchangesection 80ia(8)safe harboursection 92basection 92c(1)section 92c(3)section 92fsection 194jtax benefit

Judgments citing CIT v. Tata Communication Internet Services Ltd.

DCIT(CC)-8(3) , MUMBAI vs. JSW ENERGY LIMITED, MUMBAI

In the result the appeals filed by the revenue for assessment\nyears under consideration stands partly allowed and cross\nappeals filed by the assessee stands dismissed

ITA 2767/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Dec 2025AY 2018-19
Section 143(3)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“K” BENCH, MUMBAI\nBEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)\nAND\nSHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER)\nI.T.A. No. 2364/Mum/2025\n Assessment Year: 2013-14\nI.T.A. No. 2365/Mum/2025\n Assessment Year: 2014-15\nI.T.A. No. 2366/Mum/2025\n Assessment Year: 2015-16\nI.T.A. No. 2367/Mum/2025\n Assessment Year: 2017-18\nI.T.A. No. 2767/Mum/2025\n Assessment Year: 2018-19\nDCIT(CC)-8(3)\n(Appellant)\nVs.\nJSW Energy Limited\n2nd Floor, JSW Centre\nBandra Kurla Complex\nBandra East, SO\nMumbai - 400051\n[PAN: AAACJ8109N]\n(Respondent)\nC.O. No. 112/Mum/20…

DCIT(CC)-8(3), MUMBAI vs. JSW ENERGY LIMITED, MUMBAI

In the result the appeals filed by the revenue for assessment\nyears under consideration stands partly allowed and cross\nappeals filed by the assessee stands dismissed

ITA 2366/MUM/2025[2015-16]Status: DisposedITAT Mumbai19 Dec 2025AY 2015-16
Section 143(3)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“K” BENCH, MUMBAI\nBEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)\nAND\nSHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER)\nI.T.A. No. 2364/Mum/2025\n Assessment Year: 2013-14\nI.T.A. No. 2365/Mum/2025\n Assessment Year: 2014-15\nI.T.A. No. 2366/Mum/2025\n Assessment Year: 2015-16\nI.T.A. No. 2367/Mum/2025\n Assessment Year: 2017-18\nI.T.A. No. 2767/Mum/2025\n Assessment Year: 2018-19\nDCIT(CC)-8(3)\n(Appellant)\nVs.\nJSW Energy Limited\n2nd Floor, JSW Centre\nBandra Kurla Complex\nBandra East, SO\nMumbai - 400051\n[PAN: AAACJ8109N]\n(Respondent)\nC.O. No. 112/Mum/20…

DCIT(CC)-8(3), MUMBAI vs. JSW ENERGY LIMITED, MUMBAI

In the result the appeals filed by the revenue for assessment years under consideration stands partly allowed and cross appeals filed by the assesse stands dismissed

ITA 2365/MUM/2025[2014-15]Status: DisposedITAT Mumbai19 Dec 2025AY 2014-15

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 2364/Mum/2025 Assessment Year: 2013-14 I.T.A. No. 2365/Mum/2025 Assessment Year: 2014-15 I.T.A. No. 2366/Mum/2025 Assessment Year: 2015-16 I.T.A. No. 2367/Mum/2025 Assessment Year: 2017-18 I.T.A. No. 2767/Mum/2025 Assessment Year: 2018-19 DCIT(CC)-8(3) Vs. JSW Energy Limited 2nd Floor, JSW Centre Bandra Kurla Complex Bandra East, SO Mumbai - 400051 [PAN: AAACJ8109N] (Appellant) (Respondent) C.O. No. 112/Mum/2025 Assessment Year: 2013-14 C.O. No. 111/Mum/202…

TANGAR EXPORTS LLP,RANIPET vs. ADIT , CPC , BANGALORE / ACIT, VELLORE

In the result, appeal filed by the assessee is allowed

ITA 666/CHNY/2022[2018-2019]Status: DisposedITAT Chennai07 Dec 2022AY 2018-2019

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 666/Chny/2022 िनधा"रण वष" / Assessment Year: 2018-19 Tangar Exports Llp, Adit, No. 3 (Old No. 2A/4), Railway V. Cpc, Bengaluru, Station Road, Acit, Vellore. Ranipet – 632 401. [Pan: Aaift-3781-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. A. Mahesh, Ca ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 07.12.2022 आदेश /O R D E R

For Appellant: Shri. A. Mahesh, CAFor Respondent: Shri. D. Hema Bhupal, JCIT
Section 143Section 143(1)Section 143(1)(a)Section 234BSection 234CSection 80J

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 666/Chny/2022 िनधा"रण वष" / Assessment Year: 2018-19 TANGAR Exports LLP, ADIT, No. 3 (Old No. 2A/4), Railway v. CPC, Bengaluru, Station Road, ACIT, Vellore. Ranipet – 632 401. [PAN: AAIFT-3781-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. A. Mahesh, CA ""यथ" क" ओर से/Respondent by : Shri. D. Hema Bhupal, JCIT स…

M/S INFOSYS LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

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

ITA 718/BANG/2017[2012-13]Status: DisposedITAT Bangalore28 Nov 2022AY 2012-13

Bench: Shri Chandra Poojaria & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Infosys Ltd., The Assistant Electronic City, Commissioner It(Tp)A No. Hosur Road, Of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), Pan: Bangalore. Aaaci4798L : Shri Padamchand Khincha, Assessee By Ca : Shri K.V. Arvind & Shri Dilip, Revenue By Standing Counsels For Dept. Date Of Hearing : 15-09-2022 Date Of Pronouncement : 28-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Final Assessment Order Dated 28/02/2017 Passed By The Ld.Acit, Circle – 3(1)(1), Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal: General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon’Ble Drp To The Extent Prejudicial To The Appellant Is Bad In Law & Liable To Be Quashed. Grounds On Denial Of Deduction Claimed Under Section 10Aa In Respect Of 4 Sez Units Viz., Chennai – Unit 1, Chandigarh, Mangalore - Unit 1 & Pune Unit 1 2. The Learned Assessing Officer Has Erred In Denying Deduction Claimed Under Section 10Aa In The Return Of Income Totally Amounting To Rs. 2227,82,65,630 In Respect

Section 10ASection 14ASection 2Section 2(24)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Infosys Ltd., The Assistant Electronic City, Commissioner IT(TP)A No. Hosur Road, of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), PAN: Bangalore. AAACI4798L : Shri Padamchand Khincha, Assessee by CA : Shri K.V. Arvind & Shri Dilip, Revenue by Standing Counsels for Dept. Date of Hearing : 15-09-2022 Date of Pronouncement : 28-11-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal ari…

M/S. IBM INDIA PRIVATE LIMITED,BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeals filed by the assessee for AY 2010-11 and 2011-12 are treated as partly allowed

ITA 773/BANG/2016[2010-11]Status: DisposedITAT Bangalore18 Jul 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A Nos.773 & 2041/Bang/2016 Assessment Years :2010-11 & 2011-12

For Appellant: Shri Ajay Rotti, C.A (A.R)For Respondent: Shri Dilip, Advocate, Standing
Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A Nos.773 & 2041/Bang/2016 Assessment Years :2010-11 and 2011-12 IBM India Private Limited, Assistant Commissioner 12, Subramanya Arcade, of Income-tax Bannerghatta Road, Bangalore Vs. Circle -3(1)(1) 560 029. Bangalore PAN NO :AAACI4403L APPELLANT RESPONDENT IT (TP) A. No.1228/Bang/2016 Assessment Year: 2010-11 Deputy Commissioner of IBM India (P) Ltd, Income tax, Circle- No.12, Subramanya 3(1)(1) Arcade -1, Vs. Bangalore Bannerghatta Main Road, Bangalore-560…

M/S.IBM INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE

In the result, the appeals filed by the assessee for AY 2010-11 and 2011-12 are treated as partly allowed

ITA 2041/BANG/2016[2011-12]Status: DisposedITAT Bangalore18 Jul 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A Nos.773 & 2041/Bang/2016 Assessment Years :2010-11 & 2011-12

For Appellant: Shri Ajay Rotti, C.A (A.R)For Respondent: Shri Dilip, Advocate, Standing
Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A Nos.773 & 2041/Bang/2016 Assessment Years :2010-11 and 2011-12 IBM India Private Limited, Assistant Commissioner 12, Subramanya Arcade, of Income-tax Bannerghatta Road, Bangalore Vs. Circle -3(1)(1) 560 029. Bangalore PAN NO :AAACI4403L APPELLANT RESPONDENT IT (TP) A. No.1228/Bang/2016 Assessment Year: 2010-11 Deputy Commissioner of IBM India (P) Ltd, Income tax, Circle- No.12, Subramanya 3(1)(1) Arcade -1, Vs. Bangalore Bannerghatta Main Road, Bangalore-560…

DCIT, BANGALORE vs. M/S IBM INDIA (P) LIMITED, BANGALORE

In the result, the appeals filed by the assessee for AY 2010-11 and 2011-12 are treated as partly allowed

ITA 1228/BANG/2016[2010-11]Status: DisposedITAT Bangalore18 Jul 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A Nos.773 & 2041/Bang/2016 Assessment Years :2010-11 & 2011-12

For Appellant: Shri Ajay Rotti, C.A (A.R)For Respondent: Shri Dilip, Advocate, Standing
Section 10ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A Nos.773 & 2041/Bang/2016 Assessment Years :2010-11 and 2011-12 IBM India Private Limited, Assistant Commissioner 12, Subramanya Arcade, of Income-tax Bannerghatta Road, Bangalore Vs. Circle -3(1)(1) 560 029. Bangalore PAN NO :AAACI4403L APPELLANT RESPONDENT IT (TP) A. No.1228/Bang/2016 Assessment Year: 2010-11 Deputy Commissioner of IBM India (P) Ltd, Income tax, Circle- No.12, Subramanya 3(1)(1) Arcade -1, Vs. Bangalore Bannerghatta Main Road, Bangalore-560…

MARATHON ELECTRIC INDIA PVT. LTD.,FARIDABAD vs. ACIT, FARIDABAD

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 6100/DEL/2012[2008-09]Status: DisposedITAT Delhi27 Nov 2020AY 2008-09

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing) Marathon Electric India Pvt. Vs Acit Ltd. Circle-1 Sector-11, Faridabad Model Town Faridabad (Respondent) Aaacg5525H (Appellant)

Section 10BSection 144Section 254Section 92D

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Marathon Electric India Pvt. Vs ACIT Ltd. Circle-1 Sector-11, Faridabad Model Town Faridabad (RESPONDENT) AAACG5525H (APPELLANT) Appellant by Sh. Rohit Tiwari, Adv Respondent by Sh. Surendar Pal, CIT DR Date of Hearing 01.09.2020 Date of Pronouncement 27.11.2020 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 19.10.2012 passed under Section 254/143(3) read with Section 144 C of the Inc…

M/S. IBM INDIA PVT. LTD.,,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-4(1)(2), BENGALURU

In the result appeal filed by assessee stands partly allowed

ITA 725/BANG/2018[2013-14]Status: DisposedITAT Bangalore31 Jul 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Percy Pardiwala, Sr. Advocate along with Ajay Roti, C.AFor Respondent: Shri K.V Arvind, Advocate
Section 10ASection 143Section 143(3)Section 144C(1)Section 92C

…ance upon decision of Hon’ble Karnataka High Court in case of CIT vs Nippon Electronics (India) (P) Ltd reported in (1990) 51 Taxman 187, and decision of Hon’ble Delhi High Court in case of CIT vs Tata Communications Internet services Ltd., reported in (2012) 17 Taxmann.com 241. 5.3.3 At the outset Ld.Counsel submitted that, authorities below also referred to section 10A of the Act, as the term ‘computer software’ for purposes of section 10 AA, has been defined in Explanation 2 to Section 10A(8). He submitted that authorities below have looked into deduction claimed by assessee under section 10AA, having regard t…

M/S. MARATHON ELECTRIC INDIA PVT. LTD.,FARIDABAD vs. DCIT, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 1060/DEL/2014[2009-10]Status: DisposedITAT Delhi19 Feb 2020AY 2009-10

Bench: Sudhanshu Srivastava & Shri O.P. Kant

Section 10BSection 144

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’, NEW DELHI BEFORE SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.5257/Del./2011 Assessment Year: 2007-08 M/s. Marathon Electric India Vs. Addl. CIT, (P) Ltd., Range-1, Sector-11, Model Town, New Delhi Faridabad. PAN :AAACG5525H (Appellant) (Respondent) And Assessment Year: 2009-10 M/s. Marathon Electric India Vs. DCIT, (P) Ltd., Circle-1, Sector-11, Model Town, New Delhi Faridabad. PAN :AAACG5525H (Appellant) (Respondent) Assessee by Shri Kamal Sawhney, Adv. Shri Anshul Sharma, CA Shri Prashant Mehar Chandani, Adv. Sh…

MARATHON ELECTRIC INDIA (P) LTD.,FARIDABAD vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 5257/DEL/2011[2007-08]Status: DisposedITAT Delhi19 Feb 2020AY 2007-08

Bench: Sudhanshu Srivastava & Shri O.P. Kant

Section 10BSection 144

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’, NEW DELHI BEFORE SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.5257/Del./2011 Assessment Year: 2007-08 M/s. Marathon Electric India Vs. Addl. CIT, (P) Ltd., Range-1, Sector-11, Model Town, New Delhi Faridabad. PAN :AAACG5525H (Appellant) (Respondent) And Assessment Year: 2009-10 M/s. Marathon Electric India Vs. DCIT, (P) Ltd., Circle-1, Sector-11, Model Town, New Delhi Faridabad. PAN :AAACG5525H (Appellant) (Respondent) Assessee by Shri Kamal Sawhney, Adv. Shri Anshul Sharma, CA Shri Prashant Mehar Chandani, Adv. Sh…

DCIT CEN CIR 8(3), MUMBAI vs. JSW ENERGY LTD, MUMBAI

The appeal stands partly allowed in terms of our above order

ITA 2452/MUM/2017[2011-12]Status: DisposedITAT Mumbai07 Nov 2019AY 2011-12

Bench: Hon’Ble Shri Pawan Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: S/Shri Rishabh Shah & Rakesh Joshi- Ld. ARsFor Respondent: Shri Akhtar H.Ansari- Ld.DR
Section 115JSection 14ASection 92C

…ere being no change in facts, the revenue was debarred from denying the same in subsequent years as per the judgment of Hon’ble Delhi High Court in CIT V/s Tata M/s JSW Energy Limited Assessment Years: 2011-12 & 2012-13 Communications internet Services Ltd. [17 Taxmann.com 241] which has subsequently been followed in CIT V/s International Tractors Ltd. [84 Taxmann.com 132 20/07/2017] & also in Pr.CIT V/s Macquarie Global Services Ltd. [102 Tamxann.com 272 04/12/2018]. 3.4.9 The Ld. AR also drew our attention to the fact that revisional proceedings u/s 263 were invoked, on the said issue, for AY 2011-12. However,…

ASST CIT 15(2)(1), MUMBAI vs. KRYSTAL COLLOIDS P.LTD, MUMBAI

In the result, the appeals are dismissed

ITA 3170/MUM/2016[2006-07]Status: DisposedITAT Mumbai31 Jul 2018AY 2006-07

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2006-07 & Assessment Year: 2007-08 The Asst. Commissioner Of M/S Krystal Colloids Pvt. Ltd. Income Tax 15(2)(1) Room Vs. 119, Purusharth Bldg., Nawroji No. 357, 3Rd Floor, Aayakar Hill Road, No. 2, Dongri, Bhavan, Maharshi Karve Mumbai, 400009. Road, Mumbai-400020. Pan No. Aacck5409J Appellant Respondent Revenue By : Mr. Anoop Hiwase, Dr Assessee By : Mr. Anuj Kisnadwala, Ar Date Of Hearing : 07/05/2018 Date Of Pronouncement: 31/07/2018

For Appellant: Mr. Anuj Kisnadwala, ARFor Respondent: Mr. Anoop Hiwase, DR
Section 143(3)Section 32(1)Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2006-07 & Assessment Year: 2007-08 The Asst. Commissioner of M/s Krystal Colloids Pvt. Ltd. Income Tax 15(2)(1) Room Vs. 119, Purusharth Bldg., Nawroji No. 357, 3rd floor, Aayakar Hill Road, No. 2, Dongri, Bhavan, Maharshi Karve Mumbai, 400009. Road, Mumbai-400020. PAN No. AACCK5409J Appellant Respondent Revenue by : Mr. Anoop Hiwase, DR Assessee by : Mr. Anuj Kisnadwala, AR Date of Hearing : 07/05/2018 Date of pronouncement: 31/07/2018 ORDER PER N.…

ACIT CIR 2(3)(1), MUMBAI vs. TATA CHEMICAL LTD, MUMBAI

In the result, the appeal filed is dismissed

ITA 5650/MUM/2016[2004-05]Status: DisposedITAT Mumbai28 Jun 2018AY 2004-05

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2004-05 Acit Circle-2(3)(1), M/S Tata Chemical Ltd. R. No. 552, 5Th Floor, Bombay House, 24, Vs. Aayakar Bhavan, M.K. Homi Mody Street, Fort, Road, Mumbai-400020. Mumbai-400020. Pan No. Aabct4059M Appellant Respondent Revenue By : Ms. S. Padmaja, Dr Assessee By : Mr. Atul T. Suraiya, Ar Date Of Hearing : 18/04/2018 Date Of Pronouncement : 28/06/2018

For Appellant: Mr. Atul T. Suraiya, ARFor Respondent: Ms. S. Padmaja, DR
Section 115JSection 143(3)Section 147Section 148Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2004-05 ACIT Circle-2(3)(1), M/s Tata Chemical Ltd. R. No. 552, 5th floor, Bombay House, 24, Vs. Aayakar Bhavan, M.K. Homi Mody Street, Fort, Road, Mumbai-400020. Mumbai-400020. PAN No. AABCT4059M Appellant Respondent Revenue by : Ms. S. Padmaja, DR Assessee by : Mr. Atul T. Suraiya, AR Date of Hearing : 18/04/2018 Date of pronouncement : 28/06/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the Revenue. The relevant assessment year is 200…

ITO 8(3)(4), MUMBAI vs. VAMAN REALTORS P.TLD, MUMBAI

In the result, the appeal is dismissed

ITA 3026/MUM/2014[2010-11]Status: DisposedITAT Mumbai22 Jun 2018AY 2010-11

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2010-11 Ito-8(3)(4) M/S Vaman Realtors Pvt. Ltd. Room No. 202, 2Nd Floor, (Now Known As Atul Resorts & Vs. Aayakar Bhavan, Mumbai- Hospitality India Pvt. Ltd. 400020. Mumbai) 501-503, Trade Avenue, 5Th Floor, Suren Road, Off Western Express Highway, Andheri (East), Mumbai-400051. Pan No. Aaccv9048G Appellant Respondent Revenue By : Mr. V. Justin, Dr Assessee By : Mr. Vijay Mehta, Ar Date Of Hearing : 23/05/2018 Date Of Pronouncement: 22.06.2018

For Appellant: Mr. Vijay Mehta, ARFor Respondent: Mr. V. Justin, DR
Section 115JSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 ITO-8(3)(4) M/s Vaman Realtors Pvt. Ltd. Room No. 202, 2nd floor, (Now known as Atul Resorts & Vs. Aayakar Bhavan, Mumbai- Hospitality India Pvt. Ltd. 400020. Mumbai) 501-503, Trade Avenue, 5th floor, Suren Road, Off Western Express Highway, Andheri (East), Mumbai-400051. PAN No. AACCV9048G Appellant Respondent Revenue by : Mr. V. Justin, DR Assessee by : Mr. Vijay Mehta, AR Date of Hearing : 23/05/2018 Date of pronouncement: 22.06.2018 OR…