CIT v. ValibhaiKhanbhai Mankad

28 Taxmann.com 119High Court2012#7097 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2023.

Issues it is cited on

section 92ba(i)section 40(a)(2)(b)section 65a section 6(1)section 276 section 92ba section 40a(ia)disallowance under section 40(a)(ia)trc section 92ca(1)working capital adjustment specified domestic transaction

Judgments citing CIT v. ValibhaiKhanbhai Mankad

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RANCHI, RANCHI vs. SHRI VIJAY PRASAD, JAMSHEDPUR

In the result, the appeal of the revenue as well as cross-objection filed by the assessee is dismissed

ITA 35/RAN/2021[2012-13]Status: DisposedITAT Ranchi11 Dec 2023AY 2012-13

Bench: Dr Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2012-13 Acit, Central Circle-1, Ranchi Shri Vijay Prasad Flat No. 202, Madhusudan Sir Vs Krishanapuri, Dimna Road Mango, Jamshedpur-831012. Pan: Ailpp 0228 L (Appellant) (Respondent) C.O. No.19/Ran/2021 (Arising Out Of Ita No. 35/Ran/2021) Assessment Year: 2012-13 Shri Vijay Prasad Acit, Central Circle-1, Ranchi Flat No. 202, Madhusudan Sir Vs Krishanapuri, Dimna Road Mango, Jamshedpur-831012. Pan: Ailpp 0228 L (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri Pranob Kumar Koley, Sr. Dr Date Of Hearing : 29.11.2023 Date Of Pronouncement : 11.12.2023 O R D E R Per Sonjoy Sarma: Jm This Appeal Is Preferred By The Revenue Against The Order Of Ld. Cit(A)-3, Patna Dated 09.03.2021 Against Same Impugned Order A Cross-Objection Also Filed By The Assessee Being C.O. No. 19/Ran/2021. 2. Brief Facts Of The Case Are The Assessee Filed Its Return Of Income For The A.Y. 2012-13 On 11.09.2012 Showing Total Income Of Rs. 14,32,834/-. The Case Of The Assessee Was Selected For Scrutiny Under Cass & The Assessment In The Case Of Assessee Was Completed U/S 143(3) Of The Act On 28.03.2014 Determining Total Income Of Rs.

For Appellant: NoneFor Respondent: Shri Pranob Kumar Koley, Sr. DR

Section 142(1)Section 143(3)Section 194(7)Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE DR MANISH BORAD, HON’BLE ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER Assessment Year: 2012-13 ACIT, Central Circle-1, Ranchi Shri Vijay Prasad Flat No. 202, Madhusudan Sir vs Krishanapuri, Dimna Road Mango, Jamshedpur-831012. PAN: AILPP 0228 L (Appellant) (Respondent) C.O. No.19/Ran/2021 (Arising out of ITA No. 35/Ran/2021) Assessment Year: 2012-13 Shri Vijay Prasad ACIT, Central Circle-1, Ranchi Flat No. 202, Madhusudan Sir vs Krishanapuri, Dimna Road Mango, Jamshedpur-831012. PAN: AILPP 0228 L (Appellant) (Respondent) Pres…

THE ACIT,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

ITA 235/IND/2021[2011-12]Status: DisposedITAT Indore30 Jan 2023AY 2011-12

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Tulsian, CA &For Respondent: Shri P.K. Mishra, CIT, DR

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.235, 226 & 227/Ind/2021 Assessment Years: 2011-12, 2012-13 & 2015-16 The ACIT, Vs. Prakash Oils Ltd., Central-1, Village-Kheda, Indore. Pithampur, Distt. Dhar -454775 PAN: AABCP8087G (Appellant) (Respondent) CO Nos.2 to 4/Ind/2022 (ITA Nos.235, 226 & 227/Ind/2021) Assessment Years: 2011-12, 2012-13 & 2015-16 Prakash Oils Ltd., Vs. The ACIT, Village-Kheda, Central-1, Pithampur, Indore. Distt. Dhar -454775 PAN: AABCP8087G (Cross Objector) (Respondent) As…

THE ADDL. CIT RANGE -1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

ITA 227/IND/2021[2015-16]Status: DisposedITAT Indore30 Jan 2023AY 2015-16

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Tulsian, CA &For Respondent: Shri P.K. Mishra, CIT, DR

Section 147

THE ACIT ,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

ITA 226/IND/2021[2012-2013]Status: DisposedITAT Indore30 Jan 2023AY 2012-2013

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Tulsian, CA &For Respondent: Shri P.K. Mishra, CIT, DR

Section 147

PRINCIPAL COMMISSIONER OF INCOME TAX-5,KOKATA vs. M/S. L.G.W. LTD

ITA/35/2020HC Calcutta12 Aug 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : August 12, 2022 Appearance : Ms. Smita Das De, Adv. ….For Appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Ananda Sen, Adv. …For Respondent The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act, For Brevity) Is Directed Against The Order Of The Income Tax Appellate Tribunal “C” Bench, Kolkata (Tribunal) Dated 5Th October, 2018 In I.T.A. No.1786/Kol/2016 For The Assessment Year 2012-13. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration: - A) Whether On The Facts & In The Circumstances Of The Case, The Tribunal Has Misinterpreted Section 194C, More Particularly 194C (7) Of The Income Tax Act, 1961 Read With Rule 31A Of The Income

Section 194CSection 194C(6)Section 194C(7)Section 200Section 234Section 260ASection 31Section 31ASection 48Section 6

…Vs. Valibhai Khanbhai Mankad reported in [(2014) 51 Taxmann.com 385 (SC)] where the Hon'ble Supreme Court has granted leave to file appeal by the revenue against the order passed by the Gujrat High Court in CIT Vs. Valibhai Khanbhai Mankad reported in [(2012) 28 Taxmann.com 119]. In the said decision the High Court of Gujarat held that once conditions of proviso to Section 194(C)(7) are satisfied, liability of payer to deduct taxes at source would cease and consequently, disallowance of payment of sub- contractor under Section 40(a)(ia) could not be made on the ground that the assesee had not 9 furnished form n…

ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR

In the result, this appeal of the Revenue is dismissed

ITA 1171/JPR/2019[2015-16]Status: DisposedITAT Jaipur12 Mar 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri Nitesh Gupta (CA)For Respondent: Smt. Rooni Paul (Addl.CIT-DR) fu/kZkfjrh dh vksj ls@

Section 143(2)Section 194C(6)Section 194C(7)Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1171/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2015-16 A.C.I.T., cuke M/s Jagdambe Stone Company, Vs. Circle, Village- BIjasana, Tehsil Pahari, Bharatpur. Bharatpur (Rajasthan) LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAIFJ 7275 L vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Smt. Rooni Paul (Addl.CIT-DR) fu/kZkfjrh dh vksj ls@ A…

ASSISTANT COMMISSIONER OF INCOME-TAX, HUBLI vs. M/S. KARNATAKA VIKAS GRAMEEN BANK, DHARWAD

In the result the appeal is Partly allowed

ITA 1391/BANG/2016[2012-13]Status: DisposedITAT Bangalore23 Jan 2020AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: S/Shri Pranav Krishna, & Ravishankar, AdvocatesFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 36(1)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER ITA No. 1391 & 1392/Bang/2016 Assessment year: 2012-13 & 2013-14 The Jt. Commissioner Vs. M/s Karnataka Vikas Grameena Bank, of Income-tax, Head Office, H.O Building Circle-2(1), Belgaum Road, Hubli. Dharwad. PAN: AAAAK 6324Q APPELLANT RESPONDENT CO Nos.107 & 108/Bang/2017 [in ITA No. 1391 & 1392/Bang/2016] Assessment year: 2012-13 & 2013-14 M/s Karnataka Vikas Grameena Bank, Vs. The Jt. Commissioner Head Office, H.O Building of Income-tax, Belgaum Road, Circle-2(1), Dh…

ASSISTANT COMMISSIONER OF INCOME-TAX, HUBLI vs. M/S. KARNATAKA VIKAS GRAMEEN BANK, DHARWAD

In the result the appeal is Partly allowed

ITA 1392/BANG/2016[2013-14]Status: DisposedITAT Bangalore23 Jan 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: S/Shri Pranav Krishna, & Ravishankar, AdvocatesFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 36(1)Section 36(1)(viia)

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1), DAVANGERE vs. M/S MUURUGARAJENDRA OIL INDUSTRY PVT LTD , CHITRADURGA

In the result, appeal filed by the Revenue is dismissed

ITA 2094/BANG/2017[2012-13]Status: DisposedITAT Bangalore26 Apr 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2012-13

For Appellant: Shri Pradeep Kumar, CITFor Respondent: Shri V. Srinivasan, Advocate

Section 194(6)Section 194(7)Section 194CSection 194C(6)Section 194C(7)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment Year : 2012-13 M/s. Murugarajendra Oil Deputy Commissioner of Income Industry Pvt. Ltd., Tax, Vs. Matada Kurubara Hatti, Circle-2(1), Davangere Road, Davangere Chitradurga [PAN: AACCS4678K] APPELLANT RESPONDENT Appellant by : Shri Pradeep Kumar, CIT Respondent by : Shri V. Srinivasan, Advocate Date of hearing : 24-04-2019 Date of Pronouncement : 26-04-2019 O R D E R Per N V Vasudevan, Vice President : This is an appeal by the Revenue against the order da…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, BHARATPUR vs. M/S ARIHANT TRADING CO., BHARATPUR

In the result, appeal of the Revenue is dismissed

ITA 1113/JPR/2018[2015-16]Status: DisposedITAT Jaipur19 Mar 2019AY 2015-16

For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri K. C. Gupta (JCIT) fu/kZkfjrh dh vksj ls@

Section 194CSection 194C(6)Section 194C(7)Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE ‘A’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1113/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2015-16 cuke Assistant Commissioner of M/s Arihant Trading Co. Vs. Income Tax Pahari, Tehsil-Pahari Circle- Bharatpur Distt.- Bharatpur (Raj.) LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABAFA5260D vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri K. C. Gupta (JCIT) fu/kZkfjrh dh vksj l…

DCIT CEN CIR 7(3), MUMBAI vs. SIMTOOLS P.LTD, MUMBAI

In the result the grounds

ITA 4825/MUM/2017[2009-10]Status: DisposedITAT Mumbai30 Jan 2019AY 2009-10

Bench: Shri Pawan Singh & Shri Manoj Kumar Aggarwaldcit, Cc-7(3) M/S Simtools Pvt. Ltd. Room No. 655, 6Th Floor, 216, Shah & Nahar Industrial Aayakar Bhavan, M.K. Road, Road, Off. Dr. E. Moses Road, Mumbai-400018. Worli, Mumbai-400018. Vs. Pan: Aaecs1757M Appellant Respondent Appellant By : Shri Chaudhary Arun Kumar Singh (Dr) Respondent By : Shri Madhur Agarwal (Ar) Date Of Hearing : 30.01.2019 Date Of Pronouncement : 30.01.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri Chaudhary Arun KumarFor Respondent: Shri Madhur Agarwal (AR)

Section 153ASection 154Section 201Section 253Section 254(1)Section 40Section 40a

…IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER DCIT, CC-7(3) M/s Simtools Pvt. Ltd. Room No. 655, 6th Floor, 216, Shah and Nahar Industrial Aayakar Bhavan, M.K. Road, Road, Off. Dr. E. Moses Road, Mumbai-400018. Worli, Mumbai-400018. Vs. PAN: AAECS1757M Appellant Respondent Appellant by : Shri Chaudhary Arun Kumar Singh (DR) Respondent by : Shri Madhur Agarwal (AR) Date of Hearing : 30.01.2019 Date of Pronouncement : 30.01.2019 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1.…

DCIT,CIRCLE-15(2), KOLKATA, KOLKATA vs. M/S L.G.W. LIMITED, NORTH 24 PARGANAS

Appeal is dismissed

ITA 1786/KOL/2016[2012-13]Status: DisposedITAT Kolkata05 Oct 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Dcit, Circle-15(2), V/S. M/S L.G.W. Ltd., 10, Shantipally, Em Vill. Narayanpur, P.O. Bypass, Aayakar Rajarhat, Gopalpur, 24- Bhawan, Poorva, 6Th Parganas (North), West Floor, R.No.615, Bengal-700136 Kolkata-700 107 [Pan No.Aaacl 4670 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri G. Mallikarjuna, Cit- अपीलाथ" क" ओर से/By Appellant Dr Shri A.K. Tibrerwal, Ar ""यथ" क" ओर से/By Respondent 09-07-2018 सुनवाई क" तार"ख/Date Of Hearing 05-10-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2012-13 Is Directed Against The Commissioner Of Income Tax (Appeals)-5, Kolkata’S Order Dated 29.06.2016, Passed In Case No.47/Cit(A)-5/Cir.14(1)/15-16, In Proceedings U/S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties Case File Perused. 2. The Revenue’S First Substantive Ground Challenges Correctness Of The Cit(A)’S Action Reversing Assessment Findings Disallowing The Taxpayer’S Commission Payments Made To Foreign Export Agents Amounting To ₹257,60,898/- For Non Deduction Of Tds U/S 40(A)(I) As Follows:- “1. Commission To Foreign Agents - Rs.2,57,60,898/- The Ao Has Added Sum Of Rs.2,57,60,898/- By Holding That The Said Amounts Were Paid To Foreign Agents Without Deduction Of Tds U/S.195. The Addition Has Been Made U/S

Section 1Section 143(3)Section 195Section 40Section 9Section 9(1)Section 9(1)(vi)

…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 Dr. A.L. Saini, Accountant Member Assessment Year :2012-13 DCIT, Circle-15(2), V/s. M/s L.G.W. Ltd., 10, Shantipally, EM Vill. Narayanpur, P.O. Bypass, Aayakar Rajarhat, Gopalpur, 24- Bhawan, Poorva, 6th Parganas (North), West Floor, R.No.615, Bengal-700136 Kolkata-700 107 [PAN No.AAACL 4670 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri G. Mallikarjuna, CIT- अपीलाथ" क" ओर से/By Appellant DR Shri A.K. Tibrerwal, AR ""यथ" क" ओर से/By Respondent 09-07-2018 सुनवाई क"…

EAGLE STEEL INDUSTRIES PVT. LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-2(1)(1),, AHMEDABAD

In the result, appeal filed by the Assessee is allowed

ITA 2871/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad13 Aug 2018AY 2012-13

Bench: Shri P. K. Kedia & Shri Mahavir Prasad)

For Appellant: NoneFor Respondent: Shri James Kurian, Sr. D.R

Section 194CSection 194C(6)Section 194C(7)Section 197Section 197ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI P. K. KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. No: 2871/AHD/2015 (Assessment Year: 2012-13) Eagle Steel Industries P. V/S Income Tax Officer, Ward- Ltd., Plot No. 9, Sanghi 2 (1)(1), Ahmedabad Cement Godown, Sarkhej Sanand Highway, Village: Ularia, Ahmedabad- 382210 (Appellant) (Respondent) PAN: AABCE6483F Appellant by : None Respondent by : Shri James Kurian, Sr. D.R. (आदेश)/ORDER Date of hearing : 08 -08-2018 Date of Pronouncement : 13 -08-2018 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. This appeal b…

ACIT, CIRCLE-32, KOLKATA, KOLKATA vs. M/S CISC-CMAT(JV), KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 60/KOL/2017[2012-13]Status: DisposedITAT Kolkata01 Aug 2018AY 2012-13

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 60/Kol/2017 Assessment Year : 2012-13 Acit, Circle-32, Kolkata -Vs- M/S Cisc-Cmat(Jv) [Pan: Aaaac 4696 B ] (Appellant) (Respondent)

For Appellant: Shri S. Dasgupta, Addl. CIT DRFor Respondent: Shri Saurabh Gupta, Advocate

Section 143(3)Section 194C(6)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri S.S. Godara, JM & Shri M.Balaganesh, AM ] I.T.A No. 60/Kol/2017 Assessment Year : 2012-13 ACIT, Circle-32, Kolkata -vs- M/s CISC-CMAT(JV) [PAN: AAAAC 4696 B ] (Appellant) (Respondent) For the Appellant : Shri S. Dasgupta, Addl. CIT DR For the Respondent : Shri Saurabh Gupta, Advocate Date of Hearing : 23.07.2018 Date of Pronouncement : 01.08.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax(Appeals)-9, Kolkata [in short the ld CIT(A)] in Appeal No…

ACIT, HUBLI vs. KARNATAKA VIKAS GRAMEEN BANK, DHARWAD

In the result, the appeal by the assessee is treated as partly allowed for statistical purpose

ITA 673/BANG/2014[2009-10]Status: DisposedITAT Bangalore25 Apr 2018AY 2009-10

Bench: Shri N.V Vasudevan & Shri Jason P Boaz

For Appellant: Shri A Shankar, AdvocateFor Respondent: Shri C.H Sundar Rao, CIT

Section 143(3)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘A’ BEFORE SHRI N.V VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.673 & 674/Bang/2014 (Asst. Years – 2009-10 & 2010-11) The Jt. Commissioner of Income-tax, Range-2, Hubli. . Respondent Vs. M/s Karnataka Vikas Grameena Bank Head Office, CTS No. 52/B1/A1/D.H No.133A, H.O Building Belgaum Road, D.N Koppa, Dharwad. . Appellant PAN No. – AAAAK6324Q. By assessee) Revenue by : Shri C.H Sundar Rao, CIT Assessee by : Shri A Shankar, Advocate Date of Hearing : 16-4-2018 Date of Pronouncement : 25-4-2018 O R D E R PER SHRI N.V VA…

MAHALAXMI CARGO MOVERS,MUMBAI vs. ITO 15(1)(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 6191/MUM/2013[2009-10]Status: DisposedITAT Mumbai09 Dec 2015AY 2009-10

For Appellant: Shri B.V.JhaveriFor Respondent: Shri Aarsi Prasad

Section 194CSection 194C(3)Section 40

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘बी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM आमकय अऩीर सं./ITA No.6191/Mum/2013 (नििाारण वषा / Assessment Year :2009-2010) M/s Mahalaxmi Cargo Movers, Vs. ITO, Ward-15(1)(2), Shop No.2, Doshi Chambers, Mumbai-400007 Nandlal Jani Marg, Dana Bunder, Mumbai-400009 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAKFM 7546 H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee by : Shri B.V.Jhaveri याजस्व की ओर से /Revenue by : Shri Aarsi Prasad सुनवाई की तायीख / Date of Hearing : 14/…