Commissioner of Income-tax, Madurai v. T P Textiles (P) Ltd.

79 Taxmann.com 411High Court2017#4551 most cited

What is Commissioner of Income-tax, Madurai v. T P Textiles (P) Ltd. authority for?

Additional depreciation is allowable for assets purchased and put to use for less than 180 days in the preceding assessment year.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT vs. T.P. Textiles Private Limited · 79 Taxmann.com 411 · additional depreciation · section 32(1)(iia) · less than 180 days · purchased and put to use · depreciation allowance

Sections most often in play

Section 143(1)Section 147Section 148Section 32(1)Section 32(1)(iia)

Issues it is cited on

section 32(1)(iia)clarificatory amendmentsection 32(1)(ii)additional depreciationsection 32(1)put to usedisallowance of interest expenditurefees for technical servicessection 32permanent establishmentdisallowance u/s 14asection 40(a)(ia)

Judgments citing Commissioner of Income-tax, Madurai v. T P Textiles (P) Ltd.

ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE 1 , CHENNAI vs. E I D PARRY INDIA LIMITED, CHENNAI

In the result, appeal filed by the Revenue is dismissed

ITA 3118/CHNY/2024[2011-12]Status: DisposedITAT Chennai23 Apr 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Sudarmani, AdvocateFor Respondent: Mr.R. Raghupathy, Addl.CIT
Section 143(1)Section 32(1)(iia)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3118/Chny/2024 िनधा"रण वष"/Assessment Year: 2011-12 v. The ACIT, M/s. E I D Parry India Ltd., Circle-1 (LTU), No.234, DARE House, Chennai. NSC Bose Road, Parrys Corner, Chennai-600 001. [PAN: AAACE 0702 C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr.R. Raghupathy, Addl.CIT Assessee by : Mr.Sudarmani, Advocate : सुनवाईक"तारीख…

M/S T vs. MOTOR COMPANY LIMITED,CHENNAIVS.ACIT CORPORATE CIRCLE 3 (1), CHENNAI

In the result, the appeal filed by the Revenue in IT(TP)A No

ITA 2404/CHNY/2019[2013-14]Status: DisposedITAT Chennai20 Oct 2023AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)Section 92BSection 92C

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर िसंह, उपा"" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकरअपीलसं./IT(TP)A No.:66/CHNY/2019 िनधा"रण वष"/Assessment Year: 2013 - 14 The DCIT, TVS Motor Company Ltd., Corporate Circle 3(1), vs. No.29/8, Jayalakshmi Estates, Chennai. Haddows Road, Nungambakkam, Chennai – 600 006. PAN: AAACS 7032B (अपीलाथ"/Appellant) (""थ"/Respondent) & आयकरअपीलसं./ITA No.: 2404/CHNY/2019 िनधा"रण वष"/Assessment Year: 2013 - 14 TVS Motor Comp…

TRIMAX SANDS P LTD,CHENNAI vs. PCIT, CHENNAI

The appeal stands allowed in terms of our above order

ITA 252/CHNY/2021[2015-16]Status: DisposedITAT Chennai07 Aug 2023AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.252/Chny/2021 (िनधा*रण वष* / Assessment Year: 2015-16) M/S.Trimex Sands Private Limited Pr. Cit बनाम 1, Subbaraya Avenue Trimex Towers Chennai-3, C.P.Ramaswamy Road, Alwarpet, Chennai. / Vs. Chennai-600 018. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabce-3846-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri D. Anand (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri D. Hema Bhupal (Jcit)- Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 11-07-2023 घोषणाकीतारीख /Date Of Pronouncement : 07-08-2023 आदेश / O R D E R

For Appellant: Shri D. Anand (Advocate)-Ld.ARFor Respondent: Shri D. Hema Bhupal (JCIT)- Ld. Sr. DR
Section 143(3)Section 14ASection 2Section 263Section 263oSection 32(1)(ii)Section 32ASection 33A

…ons was always to incentivize the investment in plant and machinery in the manufacturing and power 4 sector. Reliance was placed on various decisions including the decision of Hon’ble High Court of Madras in the case of CIT vs. T.P. Textiles Private Limited (79 Taxmann.com 411), wherein the balance additional depreciation was allowed for AY 2011-12. On the issue of disallowance u/s 14A, the assessee relied in various decisions to submit that in the absence of any exempt income, the provisions of Sec.14A could not be invoked. 6. However, Ld. Pr. CIT distinguished the case of Sesa Goa Ltd. (supra) on the ground th…

THA ACIT, CIRCLE MORBI, MORBI vs. M/S. JAXX VITRIFIED PVT. LTD. , MORBI

In the result, the appeal of the Department is dismissed

ITA 260/RJT/2019[2013-14]Status: DisposedITAT Rajkot09 Jun 2023AY 2013-14

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Vimal Desai, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 143(3)Section 32Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.260/Rjt/2019 (Assessment Year: 2013-14) ACIT Vs. M/s. Jaxx Vitrified Pvt. Ltd. Morbi Circle, 8A-National Highway, Kandala Morbi Road, Timbadi, Morbi-363642 [PAN No.AACCJ4661R] (Appellant) .. (Respondent) Appellant by : Shri Vimal Desai, A.R. Respondent by: Shri B. D. Gupta, Sr. DR Date of Hearing 01.06.2023 Date of Pronouncement 09.06.2023 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been f…

THE ACIT, KOCHI vs. M/S.COCHIN SHIPYARD LTD, KOCHI

In the result, all the appeals by the revenue are dismissed

ITA 659/COCH/2019[2013-14]Status: DisposedITAT Cochin20 Jan 2023AY 2013-14

Bench: Smt. Beena Pillai & Ms. Padmavathy S.

For Appellant: Smt. J M Jamuna Devi, Sr. ARFor Respondent: S/Shri Rajasekharan & K. Gopi, CAs
Section 143(3)Section 14ASection 32(1)(ii)Section 32(1)(iia)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH : COCHIN BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S., ACCOUNTANT MEMBER ITA Nos.655 to 659/Coch/2019 Assessment Years : 2009-10 to 2013-14 The Assistant Commissioner Vs. Cochin Shipyard Ltd., of Income Tax, Administrative Building, Corporate Circle 1(1), Shipyard Premises, Kochi. M G Road, Kochi – 682 015. PAN : AAACC 6905B APPELLANT RESPONDENT Assessee by : Smt. J M Jamuna Devi, Sr. AR Revenue by : S/Shri Rajasekharan & K. Gopi, CAs Date of hearing : 11.01.2023 Date of Pronouncement : 20.01.2023 O R D E R Per Padmavathy S, Accountant Member: The…

THE ACIT, KOCHI vs. M/S.COCHIN SHIPYARD LTD, KOCHI

In the result, all the appeals by the revenue are dismissed

ITA 658/COCH/2019[2012-13]Status: DisposedITAT Cochin20 Jan 2023AY 2012-13

Bench: Smt. Beena Pillai & Ms. Padmavathy S.

For Appellant: Smt. J M Jamuna Devi, Sr. ARFor Respondent: S/Shri Rajasekharan & K. Gopi, CAs
Section 143(3)Section 14ASection 32(1)(ii)Section 32(1)(iia)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH : COCHIN BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S., ACCOUNTANT MEMBER ITA Nos.655 to 659/Coch/2019 Assessment Years : 2009-10 to 2013-14 The Assistant Commissioner Vs. Cochin Shipyard Ltd., of Income Tax, Administrative Building, Corporate Circle 1(1), Shipyard Premises, Kochi. M G Road, Kochi – 682 015. PAN : AAACC 6905B APPELLANT RESPONDENT Assessee by : Smt. J M Jamuna Devi, Sr. AR Revenue by : S/Shri Rajasekharan & K. Gopi, CAs Date of hearing : 11.01.2023 Date of Pronouncement : 20.01.2023 O R D E R Per Padmavathy S, Accountant Member: The…

THE ACIT, KOCHI vs. M/S.COCHIN SHIPYARD LTD, KOCHI

In the result, all the appeals by the revenue are dismissed

ITA 657/COCH/2019[2011-12]Status: DisposedITAT Cochin20 Jan 2023AY 2011-12

Bench: Smt. Beena Pillai & Ms. Padmavathy S.

For Appellant: Smt. J M Jamuna Devi, Sr. ARFor Respondent: S/Shri Rajasekharan & K. Gopi, CAs
Section 143(3)Section 14ASection 32(1)(ii)Section 32(1)(iia)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH : COCHIN BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S., ACCOUNTANT MEMBER ITA Nos.655 to 659/Coch/2019 Assessment Years : 2009-10 to 2013-14 The Assistant Commissioner Vs. Cochin Shipyard Ltd., of Income Tax, Administrative Building, Corporate Circle 1(1), Shipyard Premises, Kochi. M G Road, Kochi – 682 015. PAN : AAACC 6905B APPELLANT RESPONDENT Assessee by : Smt. J M Jamuna Devi, Sr. AR Revenue by : S/Shri Rajasekharan & K. Gopi, CAs Date of hearing : 11.01.2023 Date of Pronouncement : 20.01.2023 O R D E R Per Padmavathy S, Accountant Member: The…

THE ACIT, KOCHI vs. M/S.COCHIN SHIPYARD LTD, KOCHI

In the result, all the appeals by the revenue are dismissed

ITA 656/COCH/2019[2010-11]Status: DisposedITAT Cochin20 Jan 2023AY 2010-11

Bench: Smt. Beena Pillai & Ms. Padmavathy S.

For Appellant: Smt. J M Jamuna Devi, Sr. ARFor Respondent: S/Shri Rajasekharan & K. Gopi, CAs
Section 143(3)Section 14ASection 32(1)(ii)Section 32(1)(iia)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH : COCHIN BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S., ACCOUNTANT MEMBER ITA Nos.655 to 659/Coch/2019 Assessment Years : 2009-10 to 2013-14 The Assistant Commissioner Vs. Cochin Shipyard Ltd., of Income Tax, Administrative Building, Corporate Circle 1(1), Shipyard Premises, Kochi. M G Road, Kochi – 682 015. PAN : AAACC 6905B APPELLANT RESPONDENT Assessee by : Smt. J M Jamuna Devi, Sr. AR Revenue by : S/Shri Rajasekharan & K. Gopi, CAs Date of hearing : 11.01.2023 Date of Pronouncement : 20.01.2023 O R D E R Per Padmavathy S, Accountant Member: The…

THE ACIT, KOCHI vs. M/S.COCHIN SHIPYARD LTD, KOCHI

In the result, all the appeals by the revenue are dismissed

ITA 655/COCH/2019[2009-10]Status: DisposedITAT Cochin20 Jan 2023AY 2009-10

Bench: Smt. Beena Pillai & Ms. Padmavathy S.

For Appellant: Smt. J M Jamuna Devi, Sr. ARFor Respondent: S/Shri Rajasekharan & K. Gopi, CAs
Section 143(3)Section 14ASection 32(1)(ii)Section 32(1)(iia)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH : COCHIN BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S., ACCOUNTANT MEMBER ITA Nos.655 to 659/Coch/2019 Assessment Years : 2009-10 to 2013-14 The Assistant Commissioner Vs. Cochin Shipyard Ltd., of Income Tax, Administrative Building, Corporate Circle 1(1), Shipyard Premises, Kochi. M G Road, Kochi – 682 015. PAN : AAACC 6905B APPELLANT RESPONDENT Assessee by : Smt. J M Jamuna Devi, Sr. AR Revenue by : S/Shri Rajasekharan & K. Gopi, CAs Date of hearing : 11.01.2023 Date of Pronouncement : 20.01.2023 O R D E R Per Padmavathy S, Accountant Member: The…

NAVIN FLURINE INTERNATIONAL,MUMBAI vs. DY CIT 7(3)(1), MUMBAI

In the result, appeal of the Revenue is fully dismissed

ITA 6532/MUM/2019[2012-13]Status: DisposedITAT Mumbai30 Nov 2022AY 2012-13

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Aarti Vissanji &For Respondent: Sh. Manoj Kumar Sinha, DR
Section 115JSection 14ASection 35Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 6533/Mum/2019 (A.Y. 2013-14) Navin Fluorine International Ltd. Suntech Centre, 2nd Floor, 37/40, Subhash Road, Vile Parle (E), Mumbai- 400 057. PAN: AABCP0464B ...... Appellant Vs. Dy.CIT-7(3)(1), Aayakar Bhavan, M.K. Road, Mumbai- 400 020. ..... Respondent ITA No. 6816/Mum/2019 (A.Y. 2013-14) Dy.CIT-10(3)(1), Room No. 217/212, 1st Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400 020. ..... Appellant Vs. Navin Fluorine International Ltd. Suntech Centre, 2nd Floor, 37…

DCIT, CIRCLE-11(1), NEW DELHI vs. HALDIRAM SNACKS PVT. LTD., NEW DELHI

In the result, the Revenue’s appeal is dismissed

ITA 448/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Aug 2022AY 2015-16

Bench: Shri N.K. Billaiya & Ms. Astha Chandraassessment Year: 2015-16

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Anuj Garg, Sr. DR
Section 32

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2015-16 DCIT, Circle 11(1), Vs. Haldiram Snacks Pvt. Ltd., New Delhi H-3, Mohan Co-Operative Industrial Estate, Main Mathura Road, New Delhi-110 044 (Appellant) (Respondent) Department by: Shri Anuj Garg, Sr. DR Assessee by: Shri Ajay Wadhwa, Advocate, Ms. Bharti Sharma, Advocate Date of Hearing: 05.07.2022 Date of 23.08.2022 pronouncement O R D E R PER ASTHA CHANDRA The appeal of the Revenue is directed against the order dated 16.10.2018 of the Ld. C…

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S NATIONAL ENGINEERING INDUSTRIAL LTD

ITAT/70/2022HC Calcutta27 Jul 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam

Section 260A

…OD-12 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/70/2022 IA NO: GA/1/2022 PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA VERSUS M/S. NATIONAL ENGINEERING INDUSTRIAL LTD. BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE BIVAS PATTANAYAK Date : 27th July, 2022 Appearance :- Ms. Smita Das De, Adv. … For Appellant Mr. Asim Choudhury, Adv. Mr. Soham Sen, Adv. The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is…

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL-1), KOLKATA vs. RAMKRISHNA FORGING LTD

ITAT/49/2020HC Calcutta27 Jul 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 27Th July, 2022 Appearance : Mr. Tilak Mitra, Adv., ….For Appellant Mr. S.M. Surana, Adv. Ms. Swapna Das, Adv. Mr. Siddhartha Das, Adv. …For Respondent The Court : This Appeal Filed By Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 13Th February 2019 Passed By The Income Tax Appellate Tribunal “A” Bench, Kolkata In I.T.(Ss).A. No. 09 (Kol) Of 2017 Relating To The A.Y. 2010-2011.. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration :- (I) Whether On The Facts & Circumstances Of The Case, The Provision For Allowing Additional Depreciation Of Remaining 50% Is Allowable In The Subsequent Year I.E. Assessment Year 2010-11, Although The Statute Allowed The Same W.E.F. 01.04.2016 ? (Ii) Whether On The Facts & Circumstances Of The Case, The Learned Income Tax Appellate Tribunal Erred On Facts By Not Appreciating The Legal Provisions That Disallowance Of The Claim Of The Remaining Additional

Section 260ASection 32(1)(iia)

…OD - 8 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/49/2020 IA NO: GA/2/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL – 1, KOLKATA VS. RAMKRISHNA FORGING LTD. BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE BIVAS PATTANAYAK Date : 27th July, 2022 Appearance : Mr. Tilak Mitra, Adv., ….for appellant Mr. S.M. Surana, Adv. Ms. Swapna Das, Adv. Mr. Siddhartha Das, Adv. …for respondent The Court : This appeal filed by revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 13th February 2019 passed by the In…

THE COMMISSIONER OF INCOME TAX vs. M/S. KITEX GARMENTS LTD.

ITA/138/2014HC Kerala05 Aug 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

Section 143(3)Section 32(1)(ii)Section 32(1)(iia)

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 5TH DAY OF AUGUST 2021 / 14TH SRAVANA, 1943 ITA NO. 138 OF 2014 AGAINST THE ORDER IN ITA 75/2012 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: THE COMMISSIONER OF INCOME TAX-1 COCHIN. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: M/S. KITEX GARMENTS LTD. 91,PATTIMATTOM,KIZHAKKAMBALAM. CHOORAKODU, ERANAKUALM - 683562 BY ADVS. SRI.ANIL D. NAIR SRI.JOSE JOSEPH CHEMPLAYIL SMT.C.S.SULEKHA BEEVI SRI.R.SREEJITH K…

THE COMMISSIONER OF INCOME TAX-1, vs. M/S.APPOLLO TYRES LTD.,

ITA/184/2015HC Kerala02 Aug 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

Section 32(1)(ii)Section 32(1)(iia)

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 2ND DAY OF AUGUST 2021 / 11TH SRAVANA, 1943 ITA NO. 184 OF 2015 AGAINST THE ORDER IN IT (TP)A 2/2014 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: THE COMMISSIONER OF INCOME TAX-1, KOCHI. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT RESPONDENT/S: M/S.APPOLLO TYRES LTD., SHANMUGAM ROAD, ERNAKULAM - 682 031. BY ADVS. SRI.V.ABRAHAM MARKO…

SUPERMAX PERSONAL CARE P.LTD,THANE vs. DEPUTY CIT (LTU)-1, MUMBAI

In the result, appeal is partly allowed

ITA 7041/MUM/2017[2013-14]Status: DisposedITAT Mumbai29 Jan 2021AY 2013-14

Bench: Shri Pramod Kumar () & Shri Saktijit Dey()

Section 143(3)

…I.T.A. No.7041 /Mum/2017 1 IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR (VICE PRESIDENT) AND SHRI SAKTIJIT DEY( JUDICIAL MEMBER) I.T.A. No.7041/Mum/2017 (Assessment Year : 2013-14) Supermax Personal Care Private Ltd vs Deputy Commissioner of Income-tax (LTU)- Wagle Estate P.O., LBS Marg, Thane (W)- 1, Mumbai 400 064 PAN : AAOCS7144Q (APPELLANT) (RESPONDENT) Appellant by Shri J.D. Mistry (Adv) / Shri Hiten Chande (Adv) Respondent by Shri A Mohan [CIT(DR)] Date of hearing 07-01-2021 Date of Pronouncement 27/01/2021 O R D E R Per Saktijit Dey (JM), Captioned appeal by the ass…

DEPUTY COMMISSIONER OF INCOME TAX 3(2)(2), MUMBAI vs. PREMIER LIMITED , MUMBAI

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

ITA 3554/MUM/2019[2015-16]Status: DisposedITAT Mumbai12 Jan 2021AY 2015-16

Bench: Shri Mahavir Singh, Vice- & Shri Rajesh Kumardcit- 3(2)(2), M/S Premier Ltd. Room No.674, 6Th Floor, 58, Nariman Bhavan, Nariman Aayakar Bhavan, M.K. Road, Point, Mumbai-400021. Mumbai-400020. Pan: Aaact5523G Vs. Appellant Respondent : Ms. Shreeleela Pardeshi (Dr) Appellant By Revenue By : Ms. Shefali (Ar) Date Of Hearing : 03.11.2020 Date Of Pronouncement : 12.01.2021 Order

For Respondent: Ms. Shreeleela Pardeshi (DR)
Section 115JSection 143(3)Section 14A

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER DCIT- 3(2)(2), M/s Premier Ltd. Room No.674, 6th Floor, 58, Nariman Bhavan, Nariman Aayakar Bhavan, M.K. Road, Point, Mumbai-400021. Mumbai-400020. PAN: AAACT5523G Vs. Appellant Respondent : Ms. Shreeleela Pardeshi (DR) Appellant by Revenue by : Ms. Shefali (AR) Date of Hearing : 03.11.2020 Date of Pronouncement : 12.01.2021 ORDER PER MAHAVIR SINGH, VICE-PRESIDENT; 1. This appeal by revenue is arising out of the order of Commissioner of Income Tax (Appeals)-8, Mumbai [fo…

THE DY. CIT., ANAND CIRCLE,, ANAND vs. M/S. KAIRA DIST. CO.-OP. MILK PRODUCERS UNION LTD.,, ANAND

In the result, the appeal of the revenue is dismissed

ITA 2218/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad03 Oct 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Waseem Ahmedआयकर अपील सं./Ita No.2218/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T, M/S. Kaira District Co-Op. Milk, Anand Circle, Vs. Producers Union Ltd., Anand. Amul Dairy Road, Anand-388001. Pan: Aaaak8694F

For Appellant: Shri Yogesh Shah A.R
Section 143(3)Section 15Section 32(1)Section 36Section 80P(2)(d)

…spect of deletion of disallowance on account of additional depreciation of Rs. 4,98,8597- also and the order passed by Ld. CIT(A) is hereby upheld. 17.1 We also note that the Hon’ble Madras High Court in the case of CIT vs. T.P Textiles Pvt. Ltd. reported in 79 Taxmann.com 411 has decided the issue in favor of the assessee. In view of the above, we hold that the assessee is entitled for the depreciation claimed by it in the year under consideration on the assets which was purchased and put to use for less than 180 days in the immediate preceding assessment year. We do not find any reason to interfere in the find…

THE ACIT, ERNAKULAM vs. M/S.NITTA GELATINE INDIA LTD, COCHIN

In the result, the appeal of the Revenue in ITA No

ITA 301/COCH/2017[2009-10]Status: DisposedITAT Cochin29 Aug 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 253(1)Section 32Section 40A(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No.301 & 303/Coch/2017 Assessment Years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. M/s. Nitta Gelatin India Ltd., Income-tax, Corporate Circle- 50/1002, SBT Avenue, 2(1), Kochi. Panampilly Nagar, Kochi-682 036. [PAN:AABCK 1582H] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri V. Satyanarayanan, CA Date of hearing 01/08/2019 Date of pronouncement 26/08/2019 O R D E R Per CHANDRA POOJARI, AM: These two appeals filed b…

THE ACIT, COCHIN vs. M/S.NITTA GELATINE INDIA LTD, COCHIN

In the result, the appeal of the Revenue in ITA No

ITA 303/COCH/2017[2010-11]Status: DisposedITAT Cochin23 Aug 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 253(1)Section 32Section 40A(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No.301 & 303/Coch/2017 Assessment Years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. M/s. Nitta Gelatin India Ltd., Income-tax, Corporate Circle- 50/1002, SBT Avenue, 2(1), Kochi. Panampilly Nagar, Kochi-682 036. [PAN:AABCK 1582H] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri V. Satyanarayanan, CA Date of hearing 01/08/2019 Date of pronouncement 26/08/2019 O R D E R Per CHANDRA POOJARI, AM: These two appeals filed b…

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Commissioner of Income-tax, Madurai v. T P Textiles (P) Ltd. (79 Taxmann.com 411) — Cited in 26 Judgments | BharatTax