CIT v. United Glass Mfg. Co. Ltd.

28 Taxmann.com 429Supreme Court of India2012#2280 most cited

What is CIT v. United Glass Mfg. Co. Ltd. authority for?

Club membership fees paid by a company for its employees are considered pure business expenses, allowable under Section 37 of the Income Tax Act.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2026.

Also referred to as

CIT v United Glass Mfg. Co. Ltd · 28 Taxmann.com 429 · SC · club membership fees · employees · business expense · Section 37 · allowable expenditure · welfare of employees

Sections most often in play

Section 142(1)Section 143(1)Section 143(3)Section 37Section 129Section 143(2)Section 14ASection 37(1)

Issues it is cited on

rule 8d disallowancesection 23aretention moneysection 61section 145(1)section 211section 115baasection 40a(9)section 36(1)(viii)section 28(iv)section 145(2)project completion method

Judgments citing CIT v. United Glass Mfg. Co. Ltd.

Federal Bank Ltd, Kochi vs. ACIT Corp. Circle-1(1 ), Kochi

ITA 397/COCH/2023[2015-16]Status: DisposedITAT Cochin13 Aug 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member & Shri Amarjit Singh, Accountant Member ITA No.393/Coch/2023 : Asst.Year 2011-2012 ITA No.394/Coch/2023 : Asst.Year 2012-2013 ITA No.395/Coch/2023 : Asst.Year 2013-2014 ITA No.396/Coch/2023 : Asst.Year 2014-2015 ITA No.397/Coch/2023 : Asst.Year 2015-2016 ITA No.398/Coch/2023 : Asst.Year 2016-2017 ITA No.399/Coch/2023 : Asst.Year 2017-2018 The Federal Bank Limited The Assistant Commissioner Federal Towers Bank Junction of Income-tax, Corporate v. Circle 1(1), Kchi. Aluva, HO Aluva Ernakulam – 683 101. PAN :…

Federal Bank Ltd, Kochi vs. ACIT Corp. Circle-1(1 ), Kochi

ITA 396/COCH/2023[2014-15]Status: DisposedITAT Cochin13 Aug 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member & Shri Amarjit Singh, Accountant Member ITA No.393/Coch/2023 : Asst.Year 2011-2012 ITA No.394/Coch/2023 : Asst.Year 2012-2013 ITA No.395/Coch/2023 : Asst.Year 2013-2014 ITA No.396/Coch/2023 : Asst.Year 2014-2015 ITA No.397/Coch/2023 : Asst.Year 2015-2016 ITA No.398/Coch/2023 : Asst.Year 2016-2017 ITA No.399/Coch/2023 : Asst.Year 2017-2018 The Federal Bank Limited The Assistant Commissioner Federal Towers Bank Junction of Income-tax, Corporate v. Circle 1(1), Kchi. Aluva, HO Aluva Ernakulam – 683 101. PAN :…

Federal Bank Ltd, Kochi vs. ACIT Corp. Circle-1(1 ), Kochi

ITA 395/COCH/2023[2013-14]Status: DisposedITAT Cochin13 Aug 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member & Shri Amarjit Singh, Accountant Member ITA No.393/Coch/2023 : Asst.Year 2011-2012 ITA No.394/Coch/2023 : Asst.Year 2012-2013 ITA No.395/Coch/2023 : Asst.Year 2013-2014 ITA No.396/Coch/2023 : Asst.Year 2014-2015 ITA No.397/Coch/2023 : Asst.Year 2015-2016 ITA No.398/Coch/2023 : Asst.Year 2016-2017 ITA No.399/Coch/2023 : Asst.Year 2017-2018 The Federal Bank Limited The Assistant Commissioner Federal Towers Bank Junction of Income-tax, Corporate v. Circle 1(1), Kchi. Aluva, HO Aluva Ernakulam – 683 101. PAN :…

Federal Bank Ltd, Kochi vs. ACIT Corp. Circle-1(1 ), Kochi

ITA 394/COCH/2023[2012-13]Status: DisposedITAT Cochin13 Aug 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member & Shri Amarjit Singh, Accountant Member ITA No.393/Coch/2023 : Asst.Year 2011-2012 ITA No.394/Coch/2023 : Asst.Year 2012-2013 ITA No.395/Coch/2023 : Asst.Year 2013-2014 ITA No.396/Coch/2023 : Asst.Year 2014-2015 ITA No.397/Coch/2023 : Asst.Year 2015-2016 ITA No.398/Coch/2023 : Asst.Year 2016-2017 ITA No.399/Coch/2023 : Asst.Year 2017-2018 The Federal Bank Limited The Assistant Commissioner Federal Towers Bank Junction of Income-tax, Corporate v. Circle 1(1), Kchi. Aluva, HO Aluva Ernakulam – 683 101. PAN :…

Federal Bank Ltd, Kochi vs. ACIT Corp. Circle-1(1 ), Kochi

ITA 393/COCH/2023[2011-12]Status: DisposedITAT Cochin13 Aug 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member & Shri Amarjit Singh, Accountant Member ITA No.393/Coch/2023 : Asst.Year 2011-2012 ITA No.394/Coch/2023 : Asst.Year 2012-2013 ITA No.395/Coch/2023 : Asst.Year 2013-2014 ITA No.396/Coch/2023 : Asst.Year 2014-2015 ITA No.397/Coch/2023 : Asst.Year 2015-2016 ITA No.398/Coch/2023 : Asst.Year 2016-2017 ITA No.399/Coch/2023 : Asst.Year 2017-2018 The Federal Bank Limited The Assistant Commissioner Federal Towers Bank Junction of Income-tax, Corporate v. Circle 1(1), Kchi. Aluva, HO Aluva Ernakulam – 683 101. PAN :…

Samsung C and T Corporation India Pvt. Ltd., Gurgaon vs. DCIT Circle 22(2) Delhi, New Delhi

In the result, appeal is allowed

ITA 2184/DEL/2023[2018-19]Status: DisposedITAT Delhi30 May 2024AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Shri Brajesh Kumar Singhassessment Year: 2018-19

Section 115JSection 143(1)Section 143(1)(a)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Assessment Year: 2018-19 SAMSUNG C AND T Vs. DCIT, CORPORATION INDIA PVT. Circle-22(2), LTD., Delhi 19th Floor, Epitome, Building No.5, Tower A, DLF Cyber City, Gurgaon PAN :AARCS9192B (Appellant) (Respondent) Assessee by Sh. Ashok Kumar Jain, CA Department by Sh. Ashwini S., Sr. DR Date of hearing 16.05.2024 Date of pronouncement 30.05.2024 ORDER PER SAKTIJIT DEY, VICE-PRESIDENT This is an appeal by the assessee against order dated 31.05.2023 passed by…

Shilpa Steel & Power Ltd., Nagpur vs. ACIT Circle-2, Nagpur

In the result, both the appeals for the A

ITA 160/NAG/2024[2019-20]Status: DisposedITAT Nagpur16 May 2024AY 2019-20

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms. Shikha LoyaFor Respondent: Shri Abhay Marathe
Section 17Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.159/Nag./2024 (Assessment Year : 2017-18) And ITA no.160/Nag./2024 (Assessment Year : 2019-20) Shilpa Steel & Power Ltd. 2, 3 & 4, Wanjra Layout, Kamptee Road ……………. Appellant Nagpur 440 026 PAN – AABCS8627D v/s Asstt. Commissioner of Income Tax ……………. Respondent Circle–2, Nagpur Assessee by : Ms. Shikha Loya Revenue by : Shri Abhay Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER K.M. ROY, A.M. These appeals have been filed by the assess…

Crosseas Capital Services Private Ltd, Mumbai vs. ACIT(Central)-2(4), Mumbai

In the result, all the four appeals filed by the assessee are hereby partly allowed

ITA 3420/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Feb 2024AY 2018-19

Bench: Shri Amit Shukla & Shri Amarjit Singhassessment Year: 2015-16 Assessment Year: 2014-15 Assessment Year: 2020-21 Assessment Year: 2018-19 M/S. Crosseas Capital Assistant Commissioenr Of Services P. Ltd., Income Tax (Central Suite 37, 5Th Floor, Circle)-2(4), Martin Burn House, Vs. 802, 8Th Floor, 1 Rn Mukherjee Road, Pratishtha Bhavan, Kolkata, Old Cgo Annexe, West Bengal - 700 001 Maharishi Karve Road, Pan: Aaccc5470H Mumbai – 400 020 (Appellant) (Respondent) Present For: Assessee By : Shri Firoze B. Andhyarujina , A.R. & Shri Maneck Andhyarujina, Ar. Revenue By : Shri H.M. Bhatt, D.R. Date Of Hearing : 06.02.2024 Date Of Pronouncement : 26.02.2024 O R D E R Per Bench : All These Four Appeals Are Filed By The Assessee Against The Different Orders Of Commissioner Of Income Tax Passed Under Section 250 Of The Act Pertaining To Assessment Year 2018-19 &

For Appellant: Shri Firoze B. Andhyarujina , A.R. &For Respondent: Shri H.M. Bhatt, D.R
Section 234BSection 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Assessment Year: 2015-16 Assessment Year: 2014-15 Assessment Year: 2020-21 Assessment Year: 2018-19 M/s. Crosseas Capital Assistant Commissioenr of Services P. Ltd., Income Tax (Central Suite 37, 5th Floor, Circle)-2(4), Martin Burn House, Vs. 802, 8th Floor, 1 RN Mukherjee Road, Pratishtha Bhavan, Kolkata, Old CGO Annexe, West Bengal - 700 001 Maharishi Karve Road, PAN: AACCC5470H Mumbai – 400 020 (Appellant) (Respondent) Present for: Assessee by : Shri Firoze B. Andh…

Crosseas Capital Services Pvt Ltd, Mumbai vs. ACIT (Central-2(4), Mumba

In the result, all the four appeals filed by the assessee are hereby partly allowed

ITA 3418/MUM/2023[2014-2015]Status: DisposedITAT Mumbai26 Feb 2024AY 2014-2015

Bench: Shri Amit Shukla & Shri Amarjit Singhassessment Year: 2015-16 Assessment Year: 2014-15 Assessment Year: 2020-21 Assessment Year: 2018-19 M/S. Crosseas Capital Assistant Commissioenr Of Services P. Ltd., Income Tax (Central Suite 37, 5Th Floor, Circle)-2(4), Martin Burn House, Vs. 802, 8Th Floor, 1 Rn Mukherjee Road, Pratishtha Bhavan, Kolkata, Old Cgo Annexe, West Bengal - 700 001 Maharishi Karve Road, Pan: Aaccc5470H Mumbai – 400 020 (Appellant) (Respondent) Present For: Assessee By : Shri Firoze B. Andhyarujina , A.R. & Shri Maneck Andhyarujina, Ar. Revenue By : Shri H.M. Bhatt, D.R. Date Of Hearing : 06.02.2024 Date Of Pronouncement : 26.02.2024 O R D E R Per Bench : All These Four Appeals Are Filed By The Assessee Against The Different Orders Of Commissioner Of Income Tax Passed Under Section 250 Of The Act Pertaining To Assessment Year 2018-19 &

For Appellant: Shri Firoze B. Andhyarujina , A.R. &For Respondent: Shri H.M. Bhatt, D.R
Section 234BSection 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Assessment Year: 2015-16 Assessment Year: 2014-15 Assessment Year: 2020-21 Assessment Year: 2018-19 M/s. Crosseas Capital Assistant Commissioenr of Services P. Ltd., Income Tax (Central Suite 37, 5th Floor, Circle)-2(4), Martin Burn House, Vs. 802, 8th Floor, 1 RN Mukherjee Road, Pratishtha Bhavan, Kolkata, Old CGO Annexe, West Bengal - 700 001 Maharishi Karve Road, PAN: AACCC5470H Mumbai – 400 020 (Appellant) (Respondent) Present for: Assessee by : Shri Firoze B. Andh…

Vesuvius India Limited, Kolkata vs. JCIT(OSD), Circle-11(1), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 229/KOL/2023[2017-18]Status: DisposedITAT Kolkata30 Nov 2023AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 37

…ITA Nos. 228 & 229/KOL/2023 Assessment years: 2016-2017 & 2017-2018 Vesuvius India Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 228 & 229/KOL/2023 Assessment Years: 2016-2017 & 2017-2018 Vesuvius India Limited,............................Appellant P-104, Taratolla Road, Kolkata-700088 [PAN: AAACV8995Q] -Vs.- Joint Commissioner of Income Tax (OSD),..Respondent Circle-11(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Prashant Jaiswal, ACA, appeared on…

Vesuvius India Limited, Kolkata vs. JCIT(OSD), Circle-11(1), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 228/KOL/2023[2016-17]Status: DisposedITAT Kolkata30 Nov 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 37

…ITA Nos. 228 & 229/KOL/2023 Assessment years: 2016-2017 & 2017-2018 Vesuvius India Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 228 & 229/KOL/2023 Assessment Years: 2016-2017 & 2017-2018 Vesuvius India Limited,............................Appellant P-104, Taratolla Road, Kolkata-700088 [PAN: AAACV8995Q] -Vs.- Joint Commissioner of Income Tax (OSD),..Respondent Circle-11(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Prashant Jaiswal, ACA, appeared on…

Tata Chemicals Ltd, Mumbai vs. Addl Ciat 2(3), Mumbai

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

ITA 120/MUM/2013[2008-09]Status: DisposedITAT Mumbai10 Nov 2023AY 2008-09

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 144C(5)Section 14ASection 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 120/MUM/2013 (A.Y: 2008-09) Tata Chemicals Ltd v. ACIT-2(3) 24, HomiMody Street Aayakar Bhavan Bombay House, Fort M.K. Road, Mumbai- 400020 Mumbai- 400001 PAN: AAACT4059M (Appellant) (Respondent) Assessee Represented by : Shri Nitesh Joshi Department Represented by : Shri Rignesh Das Date of Conclusion of Hearing : 21.09.2023 Date of Pronouncement : 10.11.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against…

Intox Private Limited, Pune vs. The Assistant Commissioner of Income Tax, (Exemption) Ward-1(1), Pune

Appeal of the Assessee is dismissed

ITA 410/PUN/2023[2016-17]Status: DisposedITAT Pune25 Sept 2023AY 2016-17

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.410/Pun/2023 िनधा"रण वष" / Assessment Year : 2016-17 Intox Private Limited, The Assistant 375, Urawade, Pirangut Road, V Commissioner Of Income Tal Mulshi, Dist-Pune. S Tax, Ward-1(1), Pune. Maharashtra - 412115. Pan: Aaaci 9605 G Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Ramnath P Murkunde, Irs – Dr Date Of Hearing 02/08/2023 Date Of Pronouncement 25/08/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals), National Faceless Appeal Centre[Nfac], Delhi Dated 07.02.2023 Under Section 250 Of The Act For The A.Y.2016-17 Emanating From The Assessment Order U/S 143(3) Of The Act Dated 21.12.2018. The Assessee Has Raised The Following Grounds Vide Revised Form No.36 Dated 16.06.2023 : Intox Private Limited [A]

Section 143(3)Section 250Section 43B

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.410/PUN/2023 िनधा"रण वष" / Assessment Year : 2016-17 Intox Private Limited, The Assistant 375, Urawade, Pirangut Road, V Commissioner of Income Tal Mulshi, Dist-Pune. s Tax, Ward-1(1), Pune. Maharashtra - 412115. PAN: AAACI 9605 G Appellant/ Assessee Respondent /Revenue Assessee by Shri Kishor B Phadke – AR Revenue by Shri Ramnath P Murkunde, IRS – DR Date of hearing 02/08/2023 Date of pronouncement 25/08/2023…

M/S. Chengmari Tea Company, Kolkata vs. Asstt. Commissioner of Income Tax, Circle-4(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 675/KOL/2022[2018-2019]Status: DisposedITAT Kolkata31 Jul 2023AY 2018-2019

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 143(2)Section 250Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 675/Kol/2022 Assessment Year : 2018-19 M/s. Chengmari Tea Company Vs. ACIT, Circle-4(1), Kolkata Ltd. PAN: AABCC 0672 Q Appellant Respondent Date of Hearing 08.06.2023 Date of Pronouncement 31.07.2023 For the Assessee Shri Sunil Surana, CA For the Revenue Shri Vijay Kumar, Addl. CIT, Sr. DR ORDER Per Sonjoy Sarma, JM: The present appeal has been preferred by the assessee against the order dated 14.10.2022 of the National Faceless Appeal Centre [hereinaft…

Cherry Hill Interiors Pvt Ltd, New Delhi vs. Add. CIT Spl. Range-2, New Delhi

In the result, appeal of the assessee is allowed

ITA 1779/DEL/2019[2014-15]Status: DisposedITAT Delhi28 Jun 2023AY 2014-15

Bench: Shri C.M. Garg & Shri M. Balaganeshassessment Year: 2014-15 Cherry Hill Interiors Pvt. Ltd., Vs Addl. Cit, E-36, East Of Kailash, Special Range-2, New Delhi. New Delhi. Pan: Aaccc2197F

For Appellant: Shri Manish Dubey, CAFor Respondent: Ms Maimun Alam, Sr. DR
Section 133(6)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2014-15 Cherry Hill Interiors Pvt. Ltd., Vs Addl. CIT, E-36, East of Kailash, Special Range-2, New Delhi. New Delhi. PAN: AACCC2197F (Appellant) (Respondent) Assessee by : Shri Manish Dubey, CA Revenue by : Ms Maimun Alam, Sr. DR Date of Hearing : 25.04.2023 Date of Pronouncement : 28.06.2023 ORDER PER M. BALAGANESH, AM: This appeal in ITA No.1779/Del/2019 for AY 2014-15 arises out of the order of the Commissioner of Income Tax (Appeals)-2, New Delhi [he…

Tata Chemicals Ltd, Mumbai vs. ACIT 2(3), Mumbai

Appeal is hereby dismissed as infructuous

ITA 6900/MUM/2012[2007-08]Status: DisposedITAT Mumbai31 Mar 2023AY 2007-08
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.6900/Mum/2012 (Assessment Year :2007-08) & M/s. Tata Chemicals Limited Vs. Deputy Commissioner of 24, Homi Mody Street Income Tax-2(3) Bombay House, Aaykar Bhavan Fort, Mumbai – 400 001 M.K.Road, Mumbai- 400 020 PAN/GIR No.AAACT4059M (Appellant) .. (Respondent) Assessee by Shri Nitesh Joshi Revenue by Shri Manoj Kumar Date of Hearing 15/03/2023 Date of Pronouncement 31/03/2023 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.9057/Mum/2010, IT…

Tata Chemicals Ltd, Mumbai vs. ACIT 2(3), Mumbai

Appeal is hereby dismissed as infructuous

ITA 8710/MUM/2011[2007-08]Status: DisposedITAT Mumbai31 Mar 2023AY 2007-08
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.6900/Mum/2012 (Assessment Year :2007-08) & M/s. Tata Chemicals Limited Vs. Deputy Commissioner of 24, Homi Mody Street Income Tax-2(3) Bombay House, Aaykar Bhavan Fort, Mumbai – 400 001 M.K.Road, Mumbai- 400 020 PAN/GIR No.AAACT4059M (Appellant) .. (Respondent) Assessee by Shri Nitesh Joshi Revenue by Shri Manoj Kumar Date of Hearing 15/03/2023 Date of Pronouncement 31/03/2023 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.9057/Mum/2010, IT…

Tata Chemicals Ltd, Mumbai vs. DCIT 2(3), Mumbai

Appeal is hereby dismissed as infructuous

ITA 9057/MUM/2010[2006-07]Status: DisposedITAT Mumbai31 Mar 2023AY 2006-07
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.6900/Mum/2012 (Assessment Year :2007-08) & M/s. Tata Chemicals Limited Vs. Deputy Commissioner of 24, Homi Mody Street Income Tax-2(3) Bombay House, Aaykar Bhavan Fort, Mumbai – 400 001 M.K.Road, Mumbai- 400 020 PAN/GIR No.AAACT4059M (Appellant) .. (Respondent) Assessee by Shri Nitesh Joshi Revenue by Shri Manoj Kumar Date of Hearing 15/03/2023 Date of Pronouncement 31/03/2023 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.9057/Mum/2010, IT…

Til Limited, Kolkata vs. D.C.I.T., Circle-1(2), Kolkata

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

ITA 558/KOL/2022[2014-2015]Status: DisposedITAT Kolkata23 Dec 2022AY 2014-2015

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 14A

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 558/Kol/2022 Assessment Year: 2014-15 TIL Ltd. Vs. DCIT, Circle-1(2), Kolkata (PAN: AABCT 0704 G) Appellant / (अपीलाथ") Respondent / ( !यथ") 30.11.2022 Date of Hearing / सुनवाई क$ "त&थ Date of Pronouncement/ 23.12.2022 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri S.K. Tulsiyan, Advocate "नधा"/रती क$ ओर से For the Respondent/ Shri Sudipta Guha, CITDR राज"व…

Mehra and Sistani, New Delhi vs. DCIT CPC, Bengaluru

In the result, this appeal of the assessee is allowed

ITA 199/DEL/2021[2018-19]Status: DisposedITAT Delhi22 Nov 2022AY 2018-19

Bench: The Ao & Also Before The Ld. Cit(A), Contending That The Expenses Were Incurred Exclusively

Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE, SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER DCIT, CPC Mehra and Sistani Vs. Bengaluru Apptt. 101, I-22 Jangpura Extension New Delhi-110 014 PAN-AAAFM 0035H (Appellant) (Respondent) Appellant by Mr. Sanjiv Rai Mehra, CA Respondent by Mr. Jeetender Chand, Senior Departmental Representative (“Sr. DR” for short) ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal has been filed by the Assessee against the impugned appellate order dated 09/09/2020 of Learned Commissioner of Income Tax (Appeals)-20, Delhi…