CIT v. Tata Robins Fraser Ltd.

211 Taxmann 257High Court2012#8798 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2023.

Also reported as

26 Taxmann.com 15

Judgments citing CIT v. Tata Robins Fraser Ltd.

M/S. TDK INDIA PRIVATE LIMITED (FORMERLY KNOWN AS EPCOS INDIA PRIVATE LIMITED),NADIA vs. DCIT, CIRCLE - 11(1) , KOLKATA

In the result appeal of the assessee for Assessment Year 2014-15 is partly allowed for statistical purposes and appeal of the assessee for Assessment Year 2015-16, is allowed

ITA 1998/KOL/2019[2015-16]Status: DisposedITAT Kolkata22 Aug 2023AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 143(3)Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 2646/Kol/2018 & 1998/Kol/2019 Assessment Year : 2014-15 & 2015-16 M/s. TDK India Private Limited Vs. DCIT, Circle-11(1), Kolkata (formerly known as EPCOS India Private Limited) [PAN: AAACI 6950 Q] Assessee Respondent Date of Hearing 25.05.2023 Date of Pronouncement .08.2023 For the Assessee Shri Aarijit Chakravarty, Advocate & Shri Tarun Jain, FCA For the Revenue Shri G.H. Sema, CIT, DR ORDER PER MANISH BORAD, AM: The captioned appeals are directed at…

M/S. TDK INDIA PRIVATE LIMITED (FORMERLY KNOWN AS EPCOS INDIA PRIVATE LIMITED),NADIA vs. DCIT, CIRCLE - 11(1) , KOLKATA

In the result appeal of the assessee for Assessment Year 2014-15 is partly allowed for statistical purposes and appeal of the assessee for Assessment Year 2015-16, is allowed

ITA 2646/KOL/2018[2014-15]Status: DisposedITAT Kolkata22 Aug 2023AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 143(3)Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 2646/Kol/2018 & 1998/Kol/2019 Assessment Year : 2014-15 & 2015-16 M/s. TDK India Private Limited Vs. DCIT, Circle-11(1), Kolkata (formerly known as EPCOS India Private Limited) [PAN: AAACI 6950 Q] Assessee Respondent Date of Hearing 25.05.2023 Date of Pronouncement .08.2023 For the Assessee Shri Aarijit Chakravarty, Advocate & Shri Tarun Jain, FCA For the Revenue Shri G.H. Sema, CIT, DR ORDER PER MANISH BORAD, AM: The captioned appeals are directed at…

DCIT(LTU) - 1, MUMBAI vs. ACC LTD., MUMBAI

In the result, appeal filed by assessee is partly allowed and appeal filed by the revenue is dismissed

ITA 3178/MUM/2019[2011-12]Status: DisposedITAT Mumbai28 Feb 2023AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA.No. 3139/MUM/2019 (A.Y. 2011-12) M/s. ACC Ltd., V. Deputy CIT (LTU) 29th Floor, Centre-1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) ITA.No. 3178/MUM/2019 (A.Y. 2011-12) DCIT (LTU)-1 V. M/s. ACC Ltd., 29th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AA…

ACC LTD.,MUMBAI vs. ADDL CIT(LTU) , MUMBAI

In the result, appeal filed by assessee is partly allowed and appeal filed by the revenue is dismissed

ITA 3139/MUM/2019[2011-12]Status: DisposedITAT Mumbai28 Feb 2023AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA.No. 3139/MUM/2019 (A.Y. 2011-12) M/s. ACC Ltd., V. Deputy CIT (LTU) 29th Floor, Centre-1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) ITA.No. 3178/MUM/2019 (A.Y. 2011-12) DCIT (LTU)-1 V. M/s. ACC Ltd., 29th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AA…

DCIT(LTU) - 1, MUMBAI vs. ACC LTD., MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3246/MUM/2018[2012-13]Status: DisposedITAT Mumbai28 Feb 2023AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Ltd., V. Dcit – Range – 1(1) Mumbai {Formerly Known As The Associated Cement Companies, Ltd.,} Cement House, 121 M.K. Road, Churchgate Mumbai - 400020 Pan: Aaact1507C (Appellant) (Respondent) Dcit (Ltu)-1 V. M/S. Acc Ltd., 29Th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Ltd., V. DCIT – Range – 1(1) Mumbai {Formerly Known as The Associated Cement Companies, Ltd.,} Cement House, 121 M.K. Road, Churchgate Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) DCIT (LTU)-1 V. M/s. ACC Ltd., 29th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) Assessee represented by : Shri Yogesh Thar…

ACC LIMITED (FORMERLY KNOWN AS THE ASSOCIATED CEMENT COMPANIES LTD.),MUMBAI vs. ADDLL. CIT ,RG. 1(1), MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3203/MUM/2018[2012-13]Status: DisposedITAT Mumbai28 Feb 2023AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Ltd., V. Dcit – Range – 1(1) Mumbai {Formerly Known As The Associated Cement Companies, Ltd.,} Cement House, 121 M.K. Road, Churchgate Mumbai - 400020 Pan: Aaact1507C (Appellant) (Respondent) Dcit (Ltu)-1 V. M/S. Acc Ltd., 29Th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Ltd., V. DCIT – Range – 1(1) Mumbai {Formerly Known as The Associated Cement Companies, Ltd.,} Cement House, 121 M.K. Road, Churchgate Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) DCIT (LTU)-1 V. M/s. ACC Ltd., 29th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) Assessee represented by : Shri Yogesh Thar…

THE GODAVARI SUGAR MILLS P. LTD,MUMBAI vs. ACIT 2(1), MUMBAI

In the result, the present appeal is partly allowed

ITA 3591/MUM/2011[2005-06]Status: DisposedITAT Mumbai31 Jan 2023AY 2005-06
For Appellant: Sh. Vipul JoshiFor Respondent: Sh. Bomakesh Pradip Kumar Panda
Section 115JSection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Somaiya Properties & Investments Private Limited, (Formerly known as the Godavari Sugar Mills Private Limited), 45-47, Somaiya Bhavan, M.G. Road, Fort, Mumbai - 400001 [PAN: AAACT50004A] ……………… Appellant ACIT, Range 2(1), Vs Aaykar Bhawan, M.K. Road, Mumbai - 400021 ……………. Respondent Appearances For the Appellant/Assessee :Sh. Vipul Joshi For the Respondent/Department :Sh. Bomakesh Pradip Kumar Panda Date of conclusion of hearing : 10.11.2022 Date of pronouncement of order : 31.01.202…

M/S LALITH GANGADHAR CONSTRUCTIONS PRIVATE LIMITED ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, the appeal of the assessee is dismissed

ITA 1124/BANG/2018[2012-13]Status: DisposedITAT Bangalore09 Oct 2020AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranm/S. Lalith Gangadhar Constructions Pvt. Ltd., 121, Rest Giyse Riad, Bengaluru-560 001 ….Appellant Pan Aabcl 3625L Vs. Dy. Commissioner Of Income Tax, Circle 4(1)(1), Bengaluru. ……Respondent. Assessee By: Shri V. Srinivasan, Advocate. Revenue By: Smt. R. Premi, Jcit (D.R)

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ C ” BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER M/s. Lalith Gangadhar Constructions Pvt. Ltd., 121, Rest Giyse Riad, Bengaluru-560 001 ….Appellant PAN AABCL 3625L Vs. Dy. Commissioner of Income Tax, Circle 4(1)(1), Bengaluru. ……Respondent. Assessee By: Shri V. Srinivasan, Advocate. Revenue By: Smt. R. Premi, JCIT (D.R) Date of Hearing : 05.10.2020. Date of Pronouncement : 09.10.2020. O R D E R PER SHRI B.R. BASKARAN, A.M. : The appeal filed by the assessee is directed against the order dated 05-0…

TATA MOTORS LTD,MUMBAI vs. CIT (LTU), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 3925/MUM/2017[2010-11]Status: DisposedITAT Mumbai13 Dec 2019AY 2010-11

Bench: Shri Pawan Singh & Shri G. Manjunathatata Motors Ltd. Vs. The Cit(Ltu) 29Th Floor, Centre 1 Bombay House, 24 Homi Mody Street World Trade Centre Hutatma Chowk Cuffe Parade Mumbai-400 001 Mumbai-400 005 Pan/Gir No.Aaact2727Q (Appellant) .. (Respondent)

Section 115JSection 143(3)Section 263Section 35DSection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Tata Motors Ltd. Vs. The CIT(LTU) 29th Floor, Centre 1 Bombay House, 24 Homi Mody Street World Trade Centre Hutatma Chowk Cuffe Parade Mumbai-400 001 Mumbai-400 005 PAN/GIR No.AAACT2727Q (Appellant) .. (Respondent) Revenue by Shri.R.Manjunatha Swamy, CIT, DR Assessee by Shri. Rajan Vora & Shri.Nikhil Tiwari, AR’s Date of Hearing 25/09/2019 Date of Pronouncement 13/12/2019 आदेश / O R D E R आदेश आदेश आदेश PER G.MANJUNATHA: This appeal filed by the assessee is directed agains…

M/S. SOUTHERN PETROCHEMICAL INDUSTRIES CORPORATION LTD.,CHENNAI vs. ACIT, CHENNAI

In the result, the appeal filed by the assessee in ITA No

ITA 937/CHNY/2008[2003-04]Status: DisposedITAT Chennai12 Dec 2019AY 2003-04

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा(रण वष( /Assessment Year: 2003-04

For Appellant: Mr. M.Srinivasa Rao, CITFor Respondent: 16.09.2019
Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER "नधा(रण वष( /Assessment Year: 2003-04 v. M/s. Southern Petrochemical The Commissioner of Industries Corporation Ltd., Income-tax, C/o M/s. Subbarayar Aiyar Chennai-III Padmanabhan & Ramamani Chennai- Advocates, New No.75A (Old No.105A), Dr. Radhakirshnan Salai, Mylapore, Chennai -600004. [PAN: AAACS4668K] (अपीलाथ+/Appellant) (,-यथ+/Respondent) : Mr. R.Vijayaraghavan…

TATA MOTERS LIMITED (FORMERLY KNOWN AS TATA ENGINEERING & LOCOMOTIVE COMPANY LTD.),MUMBAI vs. DY. CIT, CIR..-2(1), MUMBAI

In the result, appeal of the assessee is partly allowed and appeal of the revenue is dismissed

ITA 3333/MUM/2011[2003-04]Status: DisposedITAT Mumbai17 Jul 2019AY 2003-04

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm M/S. Tata Motors Limited Vs. Dy. Commissioner Of (Formerly Known As Tata Income Tax-2(1), Engineering & Locomotive Aayakar Bhavan Company Limited M.K. Marg, Mumbai – 400 Bombay House, 24 020 Homi Mody Street Hutatma Chowk Mumbai – 400 001 Pan/Gir No.Aaact2727Q (Appellant) .. (Respondent) Dy. Commissioner Of Vs. M/S. Tata Motors Limited Income Tax-2(1), (Formerly Known As Tata Aayakar Bhavan Engineering & Locomotive M.K. Marg, Mumbai – Company Limited 400 020 Bombay House, 24 Homi Mody Street Hutatma Chowk Mumbai – 400 001 Pan/Gir No.Aaact2727Q (Appellant) .. (Respondent)

Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI AMARJIT SINGH, JM M/s. Tata Motors Limited Vs. Dy. Commissioner of (Formerly known as Tata Income Tax-2(1), Engineering & Locomotive Aayakar Bhavan Company Limited M.K. Marg, Mumbai – 400 Bombay House, 24 020 Homi Mody Street Hutatma Chowk Mumbai – 400 001 PAN/GIR No.AAACT2727Q (Appellant) .. (Respondent) Dy. Commissioner of Vs. M/s. Tata Motors Limited Income Tax-2(1), (Formerly known as Tata Aayakar Bhavan Engineering & Locomotive M.K. Marg, Mumbai – Company Limited 400 020 Bombay House, 24 Homi Mody Street Hutatma Chow…

SABRI CHEMICALS PVT. LTD.,,BARODA vs. THE ACIT, CIRCLE-2(1)(1),, BARODA

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

ITA 1019/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad15 Nov 2018AY 2012-13

Bench: Shri Waseem Ahmed & Smt Madhumita Royआयकर अपील सं./I.T.A. No. 1019/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13) Sabri Chemicals Pvt. Ltd., Acit, बनाम/ A/2/236, Gidc, Nandesari, Circle 2(1)(1), Vs. Baroda – 391 340. Baroda. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccs 9406 K .. (अपीलाथ"/Appellant) (""यथ" / Respondent) Shri M. J. Shah, A.R. अपीलाथ" ओर से/ Appellant By : Shri Lalit P. Jain, Sr. D.R. ""यथ" क" ओर से/Respondent By:

For Appellant: Shri Lalit P. Jain, Sr. D.RFor Respondent: 04/10/2018
Section 143(3)Section 28Section 36(1)(va)Section 36(2)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘Mh* Mh* Mh* अहमदाबाद । Mh* IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD ds le{kA LkoZJh oZJh oZJh olhe oZJh olhe olhe vgen olhe vgen vgen] ys[kk lnL; , vgen ] ys[kk lnL; , ] ys[kk lnL; ,oaoaoaoa Ek/Ek/Ek/Ek/kqferk ] ys[kk lnL; , kqferk kqferk jkW; kqferk jkW; jkW;] U; jkW; ] U; ] U;kfkfkfkf;d lnL; ] U; ;d lnL; ;d lnL; ds le{kA ;d lnL; ds le{kA ds le{kA BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SMT MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1019/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13) Sabri Chemicals Pvt. Ltd., ACIT, बनाम/ A/2/236,…

ADITYA BIRLA POWER CO.LTD,MUMBAI vs. ASST CIT 8(1), MUMBAI

ITA 1115/MUM/2012[2007-08]Status: DisposedITAT Mumbai07 Sept 2018AY 2007-08

Bench: Shri C.N. Prasad, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No.1115/Mum/2012 (िनधा"रणवष" / Assessment Year:2007-08) Aditya Birla Power Company Limited Assistant Commissioner Of C-1, Aditya Birla Centre Income Tax -8(1) बनाम/ Room No.204, 2Nd Floor S.K. Ahire Marg, Worli Vs. Mumbai-400 030 Aaykar Bhavan Mumbai-400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aabcb-7067-N (अपीलाथ"/Appellant) (""थ" / Respondent) : Revenue By : Rajesh Kumar Yadav,Ld.Dr Assessee By : Yogesh Thar & Hardik Nirmal, Ld.Ar’S सुनवाई की तारीख/ : 02/07/2018 Date Of Hearing घोषणा की तारीख / : 07/09/2018 Date Of Pronouncement

For Appellant: Yogesh Thar & Hardik Nirmal, Ld.AR’sFor Respondent: Rajesh Kumar Yadav,Ld.DR
Section 143(3)Section 28Section 36Section 36(2)Section 37(1)

…ITA No.1115/Mum/2012 Aditya Birla Power Company Limited Assessment Year-2007-08 आयकर अपीलीय अिधकरण “ए” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI "ी सी .नाग" "साद, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI C.N. PRASAD, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./I.T.A. No.1115/Mum/2012 (िनधा"रणवष" / Assessment Year:2007-08) Aditya Birla Power Company Limited Assistant Commissioner of C-1, Aditya Birla Centre Income Tax -8(1) बनाम/ Room No.204, 2nd Floor S.K. Ahire Marg, Worli Vs. Mumbai-400 030 Aaykar Bhavan Mumbai-400 020 "थायीलेखासं./जीआइआरसं./PAN/GIR No.…