Commissioner of Income Tax, Bangalore v. AMCO Power System Ltd.

62 Taxmann.com 350High Court2015#21290 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2021.

Judgments citing Commissioner of Income Tax, Bangalore v. AMCO Power System Ltd.

M/S. BECHTEL FRANCE SAS ,MUMBAI vs. CIT (INTERNATIONAL TAXATION)-RANGE-1, MUMBAI

ITA 830/MUM/2021[2014-15]Status: DisposedITAT Mumbai12 Nov 2021AY 2014-15

Bench: Shri Pramod Kumar () & Shri Ravish Sood () M/S Bechtel France Sas Deputy Commissioner Of Income C/O. Deloitte Haskins & Sells Vs. Tax (International Taxation), Llp, 28Th Floor, Tower 3, Indiabulls Range 1(2)(2), Room No. 1811, Finance Centre, Senapati Bapat 18Th Floor, Air India Building, Marg, Elphinstone (West) Nariman Point, Mumbai – 400 013 Mumbai – 400 021 Pan No. Aaacb2195A (Assessee) (Revenue) Assessee By : Shri Sunil M. Lala, A.R Revenue By : Shri Sunil Kumar Jha, D.R Date Of Hearing : 09/11/2021 Date Of Pronouncement : 12/11/2021 Order Per Ravish Sood, J.M:

For Appellant: Shri Sunil M. Lala, A.RFor Respondent: Shri Sunil Kumar Jha, D.R

Section 115JSection 143Section 143(3)Section 144CSection 263Section 79

…ble to the case of the assessee company, the ld. A.R had relied on the ITA No. 830/Mum/2021 A.Y. 2014-15 5 M/s Bechtel France SAS Vs. DCIT(IT) Range 1(2)(2) judgment of the Hon‟ble High Court of Karnataka in the case of CIT Vs. Amco Power Systems Ltd. (2015) 62 Taxmann.com 350 (Kar). 5. Per contra, the ld. Departmental Representative (for short „D.R‟) relied on the order passed by the CIT u/s 263 of the Act. It was submitted by the ld. D.R that as the A.O had not deliberated on the provisions of Sec.79 of the Act, and not conducted any inquiry qua the set-off of the brought forward losses of the previous year a…

DY. CIT-1(3)(2), MUMBAI vs. TRIL ROADS PVT. LTD., MUMBAI

In the result, the appeal filed by the Revenue is dismissed

ITA 3914/MUM/2019[2014-15]Status: DisposedITAT Mumbai18 Aug 2021AY 2014-15

Bench: Shri Saktijit Dey () & Shri S. Rifaur Rahman () Assessment Year: 2014-15 Dy. Cit-1(3)(2), Tril Roads Private Limited, Room No. 540, 5Th Floor, Aayakar Vs. Elphinstone Building, 2Nd Floor, Bhavan, M.K. Road, 10, Veer Nariman Road, Mumbai-400020 Mumbai-400 001 Pan No. Aaccn 6123 G Appellant Respondent

For Appellant: Mr. Nitesh Joshi, ARFor Respondent: Mr. Vijay Kumar Menon, DR

Section 115JSection 143(3)Section 79

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) Assessment Year: 2014-15 Dy. CIT-1(3)(2), Tril Roads Private Limited, Room No. 540, 5th floor, Aayakar Vs. Elphinstone Building, 2nd floor, Bhavan, M.K. Road, 10, Veer Nariman Road, Mumbai-400020 Mumbai-400 001 PAN No. AACCN 6123 G Appellant Respondent Revenue by : Mr. Vijay Kumar Menon, DR Assessee by : Mr. Nitesh Joshi, AR Date of Hearing : 02/06/2021 Date of pronouncement : 18/08/2021 ORDER PER S. RIFAUR RAHMAN, A.M. The present appeal is filed by the Revenue a…

ARAMEX INDIA P.LTD,MUMBAI vs. DCIT RG 9(1)(2),

In the result, the appeal is partly allowed

ITA 1978/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Nov 2019AY 2012-13

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2012-13 Aramex India Pvt. Ltd, Deputy Commissioner Of Income 821, Solitaire Corporate Vs. Tax -9(1)(2), Room No. 260A, 2Nd Park Andheir Ghatkopar Rd Floor, Aayakar Bhavan, M.K. Road, Chakala Andheeri (E), Mumbai-400020. Mumbai-400093. Pan No. Aacca6756A Appellant Respondent Assessee By : Mr. Nishant Thakkar & Hiten Chande, Ars Revenue By : Mr. Anand Mohan, Cit-Dr & C.A.K. Singh, Sr. Dr Date Of Hearing : 16/08/2019 Date Of Pronouncement : 08/11/2019

For Appellant: Mr. Nishant Thakkar & Hiten Chande, ARsFor Respondent: Mr. Anand Mohan, CIT-DR & C.A.K. Singh, Sr. DR

Section 143(3)Section 144C(5)Section 92CSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 Aramex India Pvt. Ltd, Deputy Commissioner of Income 821, Solitaire Corporate Vs. Tax -9(1)(2), Room No. 260A, 2nd Park Andheir Ghatkopar RD Floor, Aayakar Bhavan, M.K. Road, Chakala Andheeri (E), Mumbai-400020. Mumbai-400093. PAN No. AACCA6756A Appellant Respondent Assessee by : Mr. Nishant Thakkar & Hiten Chande, ARs Revenue by : Mr. Anand Mohan, CIT-DR & C.A.K. Singh, Sr. DR Date of Hearing : 16/08/2019 Date of pronouncement : 08/11/2019…

CLP POWER INDIA PVT. LTD.,,AHMEDABAD vs. DCIT, CIRCLE-1(1)(2),, AHMEDABAD

In the result, the appeal stands allowed

ITA 614/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad27 Aug 2019AY 2011-12

Section 143(3)Section 263Section 79

…ITA No.614/Ahd/2018 Assessment Year: 2011-12 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD ‘A’ BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President and Pramod Kumar, Vice President] Assessment Year: 2011-12 CLP Power India Pvt Ltd ......…………......Appellant 6th Floor, Chanakya Building, Off Ashram Road, Ahmedabad [PAN : AAACP 6900 B] Vs. Dy. Commissioner of Income-tax ..……………..Respondent Circle 1(1)(2), Ahmedabad Appearances by PM Mehta for the appellant OP Sharma for the respondent Date of concluding the hearing : 13.08.2019 Date of pronouncement : 27.08.2019 O R D E R Per Pramod Kumar, Vice…