Commissioner of Customs v. Dilip Kumar & Co.

95 Taxmann.com 327Supreme Court of India2018#931 most cited

What is Commissioner of Customs v. Dilip Kumar & Co. authority for?

Exemption provisions and notifications must be interpreted strictly, and the burden of proving applicability lies with the assessee. If there is an ambiguity in an exemption clause, its benefit cannot be claimed by the assessee and must be interpreted in favour of the Revenue.

114

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2013 to 2026.

Also referred to as

Commissioner of Customs v. Dilip Kumar & Co. · 95 Taxmann.com 327 · strict interpretation exemption · exemption notification · burden of proof assessee · ambiguity favouring revenue · Section 11 · Section 80P · tax exemption interpretation · benefit of doubt revenue

Sections most often in play

Section 143(3)Section 139(1)Section 143(1)Section 11Section 80P(2)(a)(i)Section 144BSection 56Section 80P(2)(d)
Read the full judgment

Issues it is cited on

section 80ia(13)section 11(2)(a)section 80ia(4)(i)section 10b(8)section 33bsection 250ofsection 43(b)section 10(20a)section 3(b)section 80ib(10)preliminary expensessection 12aa(3)

Judgments citing Commissioner of Customs v. Dilip Kumar & Co.

Sindhudurg Zilla Madhyamik Va Uchha Madhyamik Shikshak Va Shikshketar Karmachari Patsanstha Ltd, Sindhudurgnagari Kudal vs. Income Tax Officer Kudal, Kudal

In the result, appeal of the assessee is dismissed

ITA 968/PUN/2023[2018-19]Status: DisposedITAT Pune15 Apr 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.968/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Sindhuurg Zilla Madhyamik Va The Income Tax Officer, Uchha Madhyamik Shikshak Va V Kudal. Shikshketar Karmachari S Patsanstha Ltd., Plot No.33, Sindhudurgnagari, Kudal Dist, Sindhudurg. Maharashtra – 416812. Pan: Aagas6518L Appellant/ Assessee Respondent /Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri Sourabh Nayak, Irs – Jcit-Dr Date Of Hearing 22/02/2024 Date Of Pronouncement 15/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 30.08.2023 Emanating From Assessment Order Passed Under Section 144 R.W.S 144B Of The Act Dated 21.04.2021. The Assessee Has Raised The Following Grounds Of Appeal :

Section 139(1)Section 144Section 250Section 80P(2)(a)Section 80P(2)(d)Section 80P(2)(f)

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.968/PUN/2023 िनधा"रण वष" / Assessment Year : 2018-19 Sindhuurg Zilla Madhyamik Va The Income Tax Officer, Uchha Madhyamik Shikshak Va V Kudal. Shikshketar Karmachari s Patsanstha Ltd., Plot NO.33, Sindhudurgnagari, Kudal Dist, Sindhudurg. Maharashtra – 416812. PAN: AAGAS6518L Appellant/ Assessee Respondent /Revenue Assessee by Shri Pramod Shingte – AR Revenue by Shri Sourabh Nayak, IRS – JCIT-DR Date of heari…

Golden Charitable Trust, Sangli vs. Commissioner of Income Tax, Exemption Pune, Pune

In the result, appeal of the assessee is dismissed

ITA 933/PUN/2023[-]Status: DisposedITAT Pune12 Apr 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.933/Pun/2023 िनधा"रण वष" / Assessment Year :- Golden Charitable Trust, The Cit Exemption, 2349, Guruwar Peth, Miraj, V Pune. Maharashtra – 416410. S Pan: Aactg0998H Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Keyur Patel – Cit(Dr) Date Of Hearing 24/01/2024 Date Of Pronouncement 12/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 12Ab Of The Income Tax Act, 1961, Passed On 30.06.2023.The Assessee Has Raised The Following Grounds Of Appeal : “1. Learned Cit (Exemption) Has Erred In Fact & In Law In Rejecting The Application For The Registration Of The Trust U/S. 12A(1) (Ac) Despite The Fact That Appellant Trust Is Engaged In Pursuing Purely Charitable Objects Such As Providing Medical & Educational Aid To Needy Beneficiaries & The Trust Activities Are Genuine & There Is No Contrary Finding To It. Thus The Rejection Order Is Patently Illegal & Golden Charitable Trust [A]

Section 119(2)(b)Section 12Section 12ASection 12A(1)Section 80G

…।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.933/PUN/2023 िनधा"रण वष" / Assessment Year :- Golden Charitable Trust, The CIT Exemption, 2349, Guruwar Peth, Miraj, V Pune. Maharashtra – 416410. s PAN: AACTG0998H Appellant/ Assessee Respondent /Revenue Assessee by Shri Kishor B Phadke – AR Revenue by Shri Keyur Patel – CIT(DR) Date of hearing 24/01/2024 Date of pronouncement 12/04/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the…

Spectrum Foods Limited, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 38/JPR/2024[2010-11]Status: DisposedITAT Jaipur08 Apr 2024AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Anup Singh (Addl. CIT)
Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 38/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke M/s Spectrum Foods Limited The Income Tax Officer, Vs. L-5, B-II, Surya House, Krishna Jaipur Marg, C-Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCS 3704 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar, Adv. jktLo dh…

Maheswari Mining & Energy Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-16(2), Hyderabad

In the result, appeal of the assessee is allowed

ITA 1220/HYD/2019[2016-17]Status: DisposedITAT Hyderabad01 Apr 2024AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri K. Narasimha Charyassessment Years: 2016-17 Maheswari Mining & Vs. Asst. Commissioner Of Energy Pvt. Ltd., Income-Tax, Hyderabad. Circle – 16(2), Hyderabad. Pan – Aagcm0805N (Appellant) (Respondent) Assessee By: S/Shri Y. Ratnamkar& B. Satyanarayana Murthy Revenue By: Shri Y.V.S.T. Sai Date Of Hearing: 21/04/2022 Date Of Pronouncement: /04/2022

For Appellant: S/Shri Y. Ratnamkar&For Respondent: Shri Y.V.S.T. Sai
Section 143(1)Section 143(2)Section 143(3)Section 32A

…ch was not in force for the relevant financial year. Relying on the decision of the Hon'ble Supreme Court in the case of ITC Bhadrachalam Paper Board (JT 1996 (8) 67), and the decision of the Hon'ble Supreme Court in the case of Dileep Kumar & Co. reported in 95 Taxmann.com 327, the learned AM held that there is no ambiguity in the Act, the Act is very clear that exemption notification should be interpreted strictly and that the burden of proving applicability would be on the assessee to show that its case comes within the parameters of the exemption clause or exemption notification. According to him when there i…

M/S. Lalithamba Pattina Souharda Sahakari Niyamita, Gadag vs. Income-Tax Officer, Ward-1, Gadag

In the result, all the appeals of the assessee are partly allowed

ITA 505/BANG/2023[2013-14]Status: DisposedITAT Bangalore31 Jan 2024AY 2013-14

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri V. Parithivel
Section 147Section 2(24)Section 234BSection 250Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.503 to 505/Bang/2023 Assessment years : 2010-11, 2012-13 & 2013-14 Lalithamba Pattina Souharda Vs. The Income Tax Officer, Sahakari Niyamita, Ward 1, 1st Floor, Vivekananda Road, Gadag. Behind Prasad Nursing Home, Gadag – 582 101. PAN : AAATL 5716G APPELLANT RESPONDENT Appellant by : Shri Ravishankar, Advocate Respondent by : Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 23.01.2024 Date of Pronouncement : 31.01.2024 O R D E R Per L…

M/S. Lalithamba Pattina Souharda Sahakari Niyamita, Gadag vs. Income-Tax Officer, Ward-1, Gadag

In the result, all the appeals of the assessee are partly allowed

ITA 504/BANG/2023[2012-13]Status: DisposedITAT Bangalore31 Jan 2024AY 2012-13

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

Section 147Section 2(24)Section 234BSection 250Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.503 to 505/Bang/2023 Assessment years : 2010-11, 2012-13 & 2013-14 Lalithamba Pattina Souharda Sahakari Niyamita, 1st Floor, Vivekananda Road, Behind Prasad Nursing Home, Gadag - 582 101. PAN: AAATL 5716G Vs. The Income Tax Officer, Ward 1, Gadag. APPELLANT RESPONDENT Appellant by Respondent by Date of hearing Date of Pronouncement ORDER Per Laxmi Prasad Sahu, Accountant Member Shri Ravishankar, Advocate Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru. 23.0…

M/S. Lalithamba Pattina Souharda Sahakari Niyamita, Gadag vs. Income-Tax Officer, Ward-1, Gadag

In the result, all the appeals of the assessee are partly allowed

ITA 503/BANG/2023[2010-11]Status: DisposedITAT Bangalore31 Jan 2024AY 2010-11

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri V. Parithivel
Section 147Section 2(24)Section 234BSection 250Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.503 to 505/Bang/2023 Assessment years : 2010-11, 2012-13 & 2013-14 Lalithamba Pattina Souharda Vs. The Income Tax Officer, Sahakari Niyamita, Ward 1, 1st Floor, Vivekananda Road, Gadag. Behind Prasad Nursing Home, Gadag – 582 101. PAN : AAATL 5716G APPELLANT RESPONDENT Appellant by : Shri Ravishankar, Advocate Respondent by : Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 23.01.2024 Date of Pronouncement : 31.01.2024 O R D E R Per L…

Rohan Care Foundation, Bangalore vs. The Income-Tax Officer, Ward-4(1)(3), Bangalore

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

ITA 992/BANG/2023[2022-23]Status: DisposedITAT Bangalore05 Jan 2024AY 2022-23

Bench: Shri George George Kshri Laxmi Prasad Sahuassessment Year : 2022-23

For Appellant: Ms. Richa Bakiwala, C.AFor Respondent: Shri Ganesh R Ghale, Advocate –
Section 10BSection 11Section 119(2)(b)Section 12ASection 139Section 143(1)Section 8

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2022-23 Rohan Care Foundation, The Income-tax Officer, #102/103, National Convent Ward-4(1)(3), Road, Vittal Nagar 2nd Stage, Vs. Bangalore. ISRO Layout, Bangalore-560 111. PAN : AALCR 3121 R APPELLANT RESPONDENT Assessee by : Ms. Richa Bakiwala, C.A Revenue by : Shri Ganesh R Ghale, Advocate – Standing Counsel for Revenue Date of hearing : 04.01.2024 Date of Pronouncement : 05.01.2024 O R D E R PER SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER This…

Cpi India I Limited, Mumbai vs. ACIT, Int.Tax. Circle-1(2)(1), Delhi

In the result, the appeal is partly allowed, as indicated

ITA 382/DEL/2023[2016-17]Status: DisposedITAT Delhi21 Nov 2023AY 2016-17

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Assessment Year: 2016-17 . Cpi India Ltd., Vs. Acit, C/O- Vasa Chauhan & International Taxation, Associates Off. No. 41, Circle -1(2)1), 3Rd Floor, High Life Premises, Delhi P.M. Road, Santacruz West, Mumbai Pan :Aadcc1505G (Appellant) (Respondent)

Section 112(1)(c)Section 144C(13)Section 147Section 148Section 48Section 48(1)

…mputation mechanism in section 48 of the Act. Only if there is a position income from capital gain, then section 112 gets triggered. In support, he relied upon the following decisions: 1) Commissioner of Customs (Import) Mumbai Vs. Dilip Kumar & Co. (2018) 95 Taxmann.com 327. 2) Mathuram Agrawal Vs. State of Madhya Pradesh (1999) 8 SCC 667 7 | P a g e AY: 2016-17 3) Indian Banks’ Association Vs. Devkala Consultancy Services [2004] 4 JT 587 4) Consumer Online Foundation Vs. Union of India (2011) 5 SCC 360 5) Sulltana Begum Vs Prem Chand Jain (1997) 1 SCC 373 7. Finally, he submitted, when two interpretations…

Atc Logistical Solutions Private Limited, Delhi vs. Deputy Commissioner of Income Tax Circle-1, Amritsar

In the result, appeal of the assessee ITA No

ITA 241/ASR/2023[2017-18]Status: DisposedITAT Amritsar31 Oct 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 115JSection 139Section 143(1)Section 143(3)Section 154Section 250Section 36(1)(va)Section 37(1)Section 40ASection 40A(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 241/Asr/2023 Assessment Year: 2017-18 ATC Logistical Solutions Pvt. Vs. Dy. Commissioner of Ltd. Amritsar Transport Co. Income tax, Circle-1, Pvt. Ltd.3981/83 1st Floor Naya Amritsar. Bazar, New Delhi. [PAN:-AABCA6200A] (Appellant) (Respondent) Appellant by Sh. P. N. Arora, Adv. Respondent by Sh. Rajiv Wadhera, Sr. DR. Date of Hearing 04.10.2023 Date of Pronouncement 31.10.2023 ORDER Per: Anikesh Banerjee, JM: The instant appeal of the assessee was f…

The Tamilnadu Secretariat Staff Cooperative Society Limited, Chennai vs. ITO, Non Corporate Ward-12(1), Chennai

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

ITA 473/CHNY/2023[2018-19]Status: DisposedITAT Chennai30 Aug 2023AY 2018-19

Bench: Shri Manoj Kumar Aggarwal & Shri Manomohan Dasआयकर अपील सं./Ita No.473/Chny/2023 िनधा'रण वष' /Assessment Year: 2018-19 The Tamilnadu Secretariat Staff The Income Tax Officer, Co-Operative Society Ltd., Vs. Non Corporate Ward-12(1), Secretariate Society, Chennai. Fort St. George, Chennai – 600 009. [Pan: Aaeat-7101-N] (अपीलाथ*/Appellant) (+,थ*/Respondent) अपीलाथ* की ओर से/ Appellant By : Shri Reddy Prakash, Ca – Ld. Ar +,थ* की ओर से /Respondent By : Shri P. Sajit Kumar, Jcit – Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 22.08.2023 घोषणा की तारीख /Date Of Pronouncement : 30.08.2023 आदेश / O R D E R Per Manomohan Das, J.M: Aforesaid Appeal By Assessee For Assessment Year (Ay) 2018- 19 Arises Out Of The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 14-11-2022 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S 143(3) Of The Act On 12-04-2021. The Subject Matter Of The Appeal Is The Denial Of Deduction U/S 80P Of The :- 2 -: Act For Late Filing Of Return Of Income Beyond Due Date U/S 139(1)

For Appellant: Shri Reddy Prakash, CA – Ld. ARFor Respondent: Shri P. Sajit Kumar, JCIT – Ld. Sr
Section 139(1)Section 143(3)Section 80ASection 80P

…e authority to seek condonation of delay. The ld. DR also submitted that the assessee has to strictly comply the provisions of the IT Act as held by Hon’ble Supreme Court in the case of Commissioner of Customs (Import) v. M/s Dilip Kumar and Company (2018) 95 Taxmann.com 327 (SC) wherein it was held that tax exemption provision of an Act should be interpreted strictly. 4. We carefully considered the submissions of the parties and materials on record. There is no dispute that the assessee filed return of income after the due date of filing of return u/s. 139(1) of the Act. It is also a fact that, the auditor…

Arvind Kumar Agarwal, Delhi vs. ITO, Ward-18(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 917/DEL/2022[2018-19]Status: DisposedITAT Delhi26 Apr 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: C. A
Section 10ASection 139(1)Section 143(1)

…I.T.A. No. 917/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHIBENCH “H” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No.917/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19. Arvind Kumar Agarwal, Income Tax Officer, बनाम C-111, Inderpuri, Ward :18 (1), Vs. New Delhi – 110 012. New Delhi. PAN No. AAAPA2203M अपीलाथ" /Appellant ""यथ"/Respondent Shri G. S. Kohli, िनधा"रतीक"ओरसे /Assessee by : C. A.; राज"वक"ओरसे / Department by Shri R. K. Jain, Sr. D. R.; : 09/02/2023 सुनवाईक"तारीख/ Date of hearing : 26/04/2023 उ"ोषणाक"तारीख/Pronounc…

Maruti Suzuki India Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 1953/DEL/2022[2018-19]Status: FixedITAT Delhi20 Apr 2023AY 2018-19

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

…आयकर अपीलीय अधधकरण म ुंबई पीठ “स्पेशल बैंच ”, म ुंबई श्री जी.एस.पन्नू,अध्यक्ष, श्री एन.वी. वास देवन, उपाध्यक्ष एवुं श्री धवकास अवस्थी, न्याधयक सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SPECIAL BENCH”, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT, SHRI N.V.VASUDEVAN, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent PAN: AAACE-2175-M C.O. NO.57/MUM/2…

Maruti Suzuki India Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 1952/DEL/2022[2017-18]Status: FixedITAT Delhi20 Apr 2023AY 2017-18

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

…आयकर अपीलीय अधधकरण म ुंबई पीठ “स्पेशल बैंच ”, म ुंबई श्री जी.एस.पन्नू,अध्यक्ष, श्री एन.वी. वास देवन, उपाध्यक्ष एवुं श्री धवकास अवस्थी, न्याधयक सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SPECIAL BENCH”, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT, SHRI N.V.VASUDEVAN, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent PAN: AAACE-2175-M C.O. NO.57/MUM/2…

Maruti Suzuki India Ltd., New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 521/DEL/2021[2016-17]Status: FixedITAT Delhi20 Apr 2023AY 2016-17

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

…आयकर अपीलीय अधधकरण म ुंबई पीठ “स्पेशल बैंच ”, म ुंबई श्री जी.एस.पन्नू,अध्यक्ष, श्री एन.वी. वास देवन, उपाध्यक्ष एवुं श्री धवकास अवस्थी, न्याधयक सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SPECIAL BENCH”, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT, SHRI N.V.VASUDEVAN, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent PAN: AAACE-2175-M C.O. NO.57/MUM/2…

Maruti Suzuki India Limited, New Delhi vs. ACIT, Spl. Range-6, New Delhi

ITA 8968/DEL/2019[2015-16]Status: HeardITAT Delhi20 Apr 2023AY 2015-16

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

…आयकर अपीलीय अधधकरण म ुंबई पीठ “स्पेशल बैंच ”, म ुंबई श्री जी.एस.पन्नू,अध्यक्ष, श्री एन.वी. वास देवन, उपाध्यक्ष एवुं श्री धवकास अवस्थी, न्याधयक सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SPECIAL BENCH”, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT, SHRI N.V.VASUDEVAN, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent PAN: AAACE-2175-M C.O. NO.57/MUM/2…

Maruti Suzuki India Ltd., New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 8009/DEL/2018[2014-15]Status: HeardITAT Delhi20 Apr 2023AY 2014-15

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

…आयकर अपीलीय अधधकरण म ुंबई पीठ “स्पेशल बैंच ”, म ुंबई श्री जी.एस.पन्नू,अध्यक्ष, श्री एन.वी. वास देवन, उपाध्यक्ष एवुं श्री धवकास अवस्थी, न्याधयक सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SPECIAL BENCH”, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT, SHRI N.V.VASUDEVAN, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent PAN: AAACE-2175-M C.O. NO.57/MUM/2…

Kay Switcgears India Private Limited, Kapurthala vs. Assistant Commissioner of Income Tax Circle-4, Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 24/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. NFAC, Delhi/C/o Asstt. Pvt. Ltd. Factory Area, Commissioner of Income Jalandhar. Tax Circle-4, Jalandhar. [PAN: AAACE5057G] (Respondent) (Appellant) I.T.A. No.24/Asr/2023 Assessment Year: 2020-21 Kay Switchgears India Pvt. Ltd. Vs. NFAC, Delhi/ C/o Asstt. Factory Area, Jalandhar. Commissioner of Income [PAN: AAACK9954A] Tax Circle-4, Jalandhar. (Respondent) (Appellant) I.T.A. No.14/As…

Ess Ess Kay Engineering Compay Private Limited, Kapurthala vs. Assistant Commissioner of Income Tax Circle-4, Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 23/ASR/2023[2019-20]Status: DisposedITAT Amritsar11 Apr 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. NFAC, Delhi/C/o Asstt. Pvt. Ltd. Factory Area, Commissioner of Income Jalandhar. Tax Circle-4, Jalandhar. [PAN: AAACE5057G] (Respondent) (Appellant) I.T.A. No.24/Asr/2023 Assessment Year: 2020-21 Kay Switchgears India Pvt. Ltd. Vs. NFAC, Delhi/ C/o Asstt. Factory Area, Jalandhar. Commissioner of Income [PAN: AAACK9954A] Tax Circle-4, Jalandhar. (Respondent) (Appellant) I.T.A. No.14/As…

M. K Hotel & Resorts Limited, Amritsar vs. Deputy Commissioner of Income Tax Circle-1, Amritsar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 14/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. NFAC, Delhi/C/o Asstt. Pvt. Ltd. Factory Area, Commissioner of Income Jalandhar. Tax Circle-4, Jalandhar. [PAN: AAACE5057G] (Respondent) (Appellant) I.T.A. No.24/Asr/2023 Assessment Year: 2020-21 Kay Switchgears India Pvt. Ltd. Vs. NFAC, Delhi/ C/o Asstt. Factory Area, Jalandhar. Commissioner of Income [PAN: AAACK9954A] Tax Circle-4, Jalandhar. (Respondent) (Appellant) I.T.A. No.14/As…