Commissioner of Income-tax v. Udaipur Secure Meters Ltd.

175 Taxmann 567High Court2008#5444 most cited

What is Commissioner of Income-tax v. Udaipur Secure Meters Ltd. authority for?

The rule of law established in this case pertains to the deductibility of expenses under Section 37(1) of the Income Tax Act, 1961, particularly when they are considered business expenditures.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Commissioner of Income-tax v. Udaipur Secure Meters Ltd. · 175 Taxmann 567 · Section 37(1) · business expenditure · deductibility of expenses · legal expenses · Income Tax Act 1961

Sections most often in play

Section 37(1)Section 14ASection 40(a)(ia)Section 143(3)Section 147Section 195Section 132Section 144C(3)

Issues it is cited on

section 80iesection 35(1)(iv)section 10(2a)section 92(1)section 35(1)legal expensesstrategic investmentaccumulated profitsinterest on interestweighted deductionsection 35(2ab)section 80ic

Judgments citing Commissioner of Income-tax v. Udaipur Secure Meters Ltd.

DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI vs. MAHINDRA AND MAHINDRA FINANCIAL SERVICES LIMITED, MUMBAI

In the result, the appeal is dismissed

ITA 6005/MUM/2025[2017-18]Status: DisposedITAT Mumbai06 Jan 2026AY 2017-18

Bench: Shri Sandeep Gosain & Shri Bijayananda Prusethdeputy Commissioner Of Vs. Mahindra & Mahindra Financial Income Tax R. No. 126, Services Limited Mahindra Towers, 4Th Floor, 570 P.B. Marg, Aayakar Bhawan, Maharhi Karve Marg, Worli, Mumbai-400020. Mumbai-400018. Pan/Gir No: Aaacm2931R (Appellant) (Respondent)

Section 143(3)Section 250Section 37Section 37(1)Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI “F” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Deputy Commissioner of vs. Mahindra and Mahindra Financial Income Tax R. No. 126, Services Limited Mahindra Towers, 4th Floor, 570 P.B. Marg, Aayakar Bhawan, Maharhi Karve Marg, Worli, Mumbai-400020. Mumbai-400018. PAN/GIR No: AAACM2931R (Appellant) (Respondent) Appellant by Shri Kalpesh Unadkat Respondent by Shri Vivek Perampurna (CIT-DR) Date of Hearing 06.01.2026 Date of Pronouncement 11.02.2026 O R D E R PER BIJYANANDA PRUSETH, AM: This appeal filed by…

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S BRIGHT BUILDTECH PVT. LTD, DELHI

ITA 1244/DEL/2025[2016]Status: DisposedITAT Delhi22 Dec 2025

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Rohit Kapoor, AdvocateFor Respondent: Shri Abhijeet Kumar, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1244/Del/2025 (Assessment Year: 2016-17) DCIT, vs. M/s. Bright Buildtech Pvt. Ltd., Central Circle 1, Noida Flat No.14, Ground Floor, DDA MIG Suraj Apartment, PulPehladPur, New Delhi – 110 044. (PAN :AACCB7981J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Kapoor, Advocate Shri Virsain Aggarwal, AR REVENUE BY : Shri Abhijeet Kumar, Sr. DR Date of Hearing : 09.10.2025 Date of Order : 22.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :…

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S BRIGHT BUILDTECH PVT. LTD. , DELHI

ITA 1240/DEL/2025[2015]Status: DisposedITAT Delhi22 Dec 2025

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Rohit Kapoor, AdvocateFor Respondent: Shri Abhijeet Kumar, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1244/Del/2025 (Assessment Year: 2016-17) DCIT, vs. M/s. Bright Buildtech Pvt. Ltd., Central Circle 1, Noida Flat No.14, Ground Floor, DDA MIG Suraj Apartment, PulPehladPur, New Delhi – 110 044. (PAN :AACCB7981J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Kapoor, Advocate Shri Virsain Aggarwal, AR REVENUE BY : Shri Abhijeet Kumar, Sr. DR Date of Hearing : 09.10.2025 Date of Order : 22.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :…

PREETI GOYAL,NEW DELHI vs. DCIT CENTRAL CIRCLE-31, NEW DELHI

ITA 1240/DEL/2024[2021-22]Status: DisposedITAT Delhi04 Feb 2025AY 2021-22

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Rohit Kapoor, AdvocateFor Respondent: Shri Abhijeet Kumar, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1244/Del/2025 (Assessment Year: 2016-17) DCIT, vs. M/s. Bright Buildtech Pvt. Ltd., Central Circle 1, Noida Flat No.14, Ground Floor, DDA MIG Suraj Apartment, PulPehladPur, New Delhi – 110 044. (PAN :AACCB7981J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Kapoor, Advocate Shri Virsain Aggarwal, AR REVENUE BY : Shri Abhijeet Kumar, Sr. DR Date of Hearing : 09.10.2025 Date of Order : 22.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :…

DCIT(CC)-8(3), MUMBAI, MUMBAI vs. 63 MOONS TECHNOLOGIES LIMITED, MUMBAI

Accordingly, claim of deduction was not allowed

ITA 3178/MUM/2024[2007-08]Status: DisposedITAT Mumbai11 Dec 2024AY 2007-08

Bench: Shri Saktijit Dey, Hon’Ble & Shri Amarjit Singh, Hon’Bleita No. 3175/Mum/2024 (A.Y. 2008-09) Dcit (Cc)-8(3), Mumbai 63 Moons Technologies Limited Cts No. 256-257, F.T. Tower, Vs Suren Road, Chakala, Andheri, Mumbai-400093. Pan: Aaacf 5737 C (Appellant) (Respondent)

For Appellant: Shri Sukhsagar SyalFor Respondent: Smt. Sanyogita Nagpal, CIT/DR
Section 132Section 14ASection 153ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘D’, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI AMARJIT SINGH, HON’BLE ACCOUNTANT MEMBER ITA No. 3175/Mum/2024 (A.Y. 2008-09) DCIT (CC)-8(3), Mumbai 63 Moons Technologies Limited CTS No. 256-257, F.T. Tower, vs Suren Road, Chakala, Andheri, Mumbai-400093. PAN: AAACF 5737 C (Appellant) (Respondent) Present for: Assessee by : Shri Sukhsagar Syal Revenue by : Smt. Sanyogita Nagpal, CIT/DR Date of Hearing : 21.11.2024 Date of Pronouncement : 11.12.2024 O R D E R PER AMARJIT SINGH, AM: Both these appeals filed by the Revenue pertaining to A…

DCIT (CC)-8(3), MUMBAI vs. 63 MOONS TECHNOLOGIES LTD Q, MUMBAI

Accordingly, claim of deduction was not allowed

ITA 3175/MUM/2024[2008-09]Status: DisposedITAT Mumbai11 Dec 2024AY 2008-09

Bench: Shri Saktijit Dey, Hon’Ble & Shri Amarjit Singh, Hon’Bleita No. 3175/Mum/2024 (A.Y. 2008-09) Dcit (Cc)-8(3), Mumbai 63 Moons Technologies Limited Cts No. 256-257, F.T. Tower, Vs Suren Road, Chakala, Andheri, Mumbai-400093. Pan: Aaacf 5737 C (Appellant) (Respondent)

For Appellant: Shri Sukhsagar SyalFor Respondent: Smt. Sanyogita Nagpal, CIT/DR
Section 132Section 14ASection 153ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘D’, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI AMARJIT SINGH, HON’BLE ACCOUNTANT MEMBER ITA No. 3175/Mum/2024 (A.Y. 2008-09) DCIT (CC)-8(3), Mumbai 63 Moons Technologies Limited CTS No. 256-257, F.T. Tower, vs Suren Road, Chakala, Andheri, Mumbai-400093. PAN: AAACF 5737 C (Appellant) (Respondent) Present for: Assessee by : Shri Sukhsagar Syal Revenue by : Smt. Sanyogita Nagpal, CIT/DR Date of Hearing : 21.11.2024 Date of Pronouncement : 11.12.2024 O R D E R PER AMARJIT SINGH, AM: Both these appeals filed by the Revenue pertaining to A…

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1) (1),, AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS PVT. LTD.,, AHMEDABAD

Accordingly the claim of expenditure is allowed as revenue

ITA 1646/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2011-12

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. AdvocateFor Respondent: Dr. Darsi Suman Ratnam, CI

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1334/Ahd/2017 (Assessment Year: 2009-10) Intas Pharmaceuticals Ltd., Vs. Assistant Commissioner of 203, Chinubhai Center, Income Tax, Off. Nehru Bridge, Ashram Road Circle-2(1)(1), Ahmedabad-380009 Ahmedabad [PAN No.AAACI5120L] (Appellant) .. (Respondent) I.T.A. No. 1644/Ahd/2017 (Assessment Year: 2009-10) Assistant Commissioner of Vs. Intas Pharmaceuticals Pvt. Ltd. Income Tax, 203, Chinubhai Center, Opp. Circle-2(1)(1), Nehru Bridge, Ashram Road, Ahmeda…

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1) (1),, AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS PVT. LTD.,, AHMEDABAD

Accordingly the claim of expenditure is allowed as revenue

ITA 1645/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2010-11

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. AdvocateFor Respondent: Dr. Darsi Suman Ratnam, CI

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1334/Ahd/2017 (Assessment Year: 2009-10) Intas Pharmaceuticals Ltd., Vs. Assistant Commissioner of 203, Chinubhai Center, Income Tax, Off. Nehru Bridge, Ashram Road Circle-2(1)(1), Ahmedabad-380009 Ahmedabad [PAN No.AAACI5120L] (Appellant) .. (Respondent) I.T.A. No. 1644/Ahd/2017 (Assessment Year: 2009-10) Assistant Commissioner of Vs. Intas Pharmaceuticals Pvt. Ltd. Income Tax, 203, Chinubhai Center, Opp. Circle-2(1)(1), Nehru Bridge, Ashram Road, Ahmeda…

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. INTAS PHARMACEUTICALS PVT. LTD.,, AHMEDABAD

Accordingly the claim of expenditure is allowed as revenue

ITA 1644/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2009-10

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. AdvocateFor Respondent: Dr. Darsi Suman Ratnam, CI

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1334/Ahd/2017 (Assessment Year: 2009-10) Intas Pharmaceuticals Ltd., Vs. Assistant Commissioner of 203, Chinubhai Center, Income Tax, Off. Nehru Bridge, Ashram Road Circle-2(1)(1), Ahmedabad-380009 Ahmedabad [PAN No.AAACI5120L] (Appellant) .. (Respondent) I.T.A. No. 1644/Ahd/2017 (Assessment Year: 2009-10) Assistant Commissioner of Vs. Intas Pharmaceuticals Pvt. Ltd. Income Tax, 203, Chinubhai Center, Opp. Circle-2(1)(1), Nehru Bridge, Ashram Road, Ahmeda…

INTAS PHARMACEUTICALS LTD.,,AHMEDABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD

Accordingly the claim of expenditure is allowed as revenue

ITA 1336/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2011-12

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. AdvocateFor Respondent: Dr. Darsi Suman Ratnam, CI

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1334/Ahd/2017 (Assessment Year: 2009-10) Intas Pharmaceuticals Ltd., Vs. Assistant Commissioner of 203, Chinubhai Center, Income Tax, Off. Nehru Bridge, Ashram Road Circle-2(1)(1), Ahmedabad-380009 Ahmedabad [PAN No.AAACI5120L] (Appellant) .. (Respondent) I.T.A. No. 1644/Ahd/2017 (Assessment Year: 2009-10) Assistant Commissioner of Vs. Intas Pharmaceuticals Pvt. Ltd. Income Tax, 203, Chinubhai Center, Opp. Circle-2(1)(1), Nehru Bridge, Ashram Road, Ahmeda…

INTAS PHARMACEUTICALS LTD.,,AHMEDABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD

Accordingly the claim of expenditure is allowed as revenue

ITA 1335/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2010-11

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. AdvocateFor Respondent: Dr. Darsi Suman Ratnam, CI

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1334/Ahd/2017 (Assessment Year: 2009-10) Intas Pharmaceuticals Ltd., Vs. Assistant Commissioner of 203, Chinubhai Center, Income Tax, Off. Nehru Bridge, Ashram Road Circle-2(1)(1), Ahmedabad-380009 Ahmedabad [PAN No.AAACI5120L] (Appellant) .. (Respondent) I.T.A. No. 1644/Ahd/2017 (Assessment Year: 2009-10) Assistant Commissioner of Vs. Intas Pharmaceuticals Pvt. Ltd. Income Tax, 203, Chinubhai Center, Opp. Circle-2(1)(1), Nehru Bridge, Ashram Road, Ahmeda…

INTAS PHARMACEUTICALS LTD.,,AHMEDABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD

Accordingly the claim of expenditure is allowed as revenue

ITA 1334/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2009-10

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. AdvocateFor Respondent: Dr. Darsi Suman Ratnam, CI

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1334/Ahd/2017 (Assessment Year: 2009-10) Intas Pharmaceuticals Ltd., Vs. Assistant Commissioner of 203, Chinubhai Center, Income Tax, Off. Nehru Bridge, Ashram Road Circle-2(1)(1), Ahmedabad-380009 Ahmedabad [PAN No.AAACI5120L] (Appellant) .. (Respondent) I.T.A. No. 1644/Ahd/2017 (Assessment Year: 2009-10) Assistant Commissioner of Vs. Intas Pharmaceuticals Pvt. Ltd. Income Tax, 203, Chinubhai Center, Opp. Circle-2(1)(1), Nehru Bridge, Ashram Road, Ahmeda…

THE ACIT, CIRCLE-4,, BARODA vs. M/S. ORG INFORMATICS LTD.,, BARODA

In the result, appeal filed by the Revenue is dismissed

ITA 1877/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad21 Sept 2022AY 2008-09

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2008-09

For Appellant: NoneFor Respondent: Shri Atul Pandey, Sr. DR
Section 129Section 139(1)Section 142(1)Section 143(1)Section 143(2)

…ITA No.1877/Ahd/2014 Assessment Year: 2008-09 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2008-09 Asst. Commissioner of Income Tax, vs. M/s. ORG Informatics Limited, Circle – 4, Baroda. 321, Abhishek Complex, Old Padra Road, Akshar Chowk, Baroda – 390 020. [PAN – AACCS 9395 K] (Appellant) (Respondent) Revenue by : Shri Atul Pandey, Sr. DR Assessee by : None Date of hearing : 05.09.2022 Date of pronouncement : 21.09.2022 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER :…

ACIT CIRCLE-16 (1), MUMBAI vs. M/S UTV SOFTWARE COMMUNICATIN LTD, MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 6292/MUM/2019[2010-11]Status: DisposedITAT Mumbai31 Aug 2021AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Ravish Sood

For Appellant: Shri Ajit Jain a/wFor Respondent: Shri Vatsalya Saxena
Section 115JSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA no.6292/Mum./2019 (Assessment Year : 2010–11) Asstt. Commissioner of Income Tax ……………. Appellant Circle–16(1), Mumbai v/s UTV Software Communication Ltd. 1st Floor, Building no.14, Solitaire Corporate Park, Guru Hargovindji Marg, Chakala ……………. Respondent Andheri (E), Mumbai 400 093 PAN – AAACU4122G Revenue by : Shri Vatsalya Saxena Assessee by : Shri Ajit Jain a/w Shri Siddhesh Chaugule Date of Hearing – 28.06.2021 Date of Order – 31.08.2021 O R D E R PER S. RIFAUR…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE vs. M/S. CORNERSTONE PROPERTY INVESTMENTS PRIVATE LIMITED, BANGALORE

In the result, both the appeals of the revenue are dismissed

ITA 1083/BANG/2019[2014-15]Status: DisposedITAT Bangalore14 Aug 2020AY 2014-15

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shri. V. Sreenivasan, AdvocateFor Respondent: Ms. Neera Malhotra. CIT DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No. 1082 & 1083/Bang/2019 Assessment years : 2013 – 14 & 2014 – 15 DCIT Central Circle 2 (2), M/s Cornerstone Property Investment (P) Ltd., No. 583, 9th Main Road, Bengaluru Vs. Off CMH Road, Indiranagar Road, Bengaluru - 560038 PAN : AACCC8744Q APPELLANT RESPONDENT Assessee by : Shri. V. Sreenivasan, Advocate Revenue by : Ms. Neera Malhotra. CIT DR Date of hearing : 30.07.2020 Date of Pronouncement : 14.08.2020 O R D E R PER ARUN KUMAR GARODIA, A. M.: Both these appea…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE vs. M/S. CORNERSTONE PROPERTY INVESTMENTS PRIVATE LIMITED, BANGALORE

In the result, both the appeals of the revenue are dismissed

ITA 1082/BANG/2019[2013-14]Status: DisposedITAT Bangalore14 Aug 2020AY 2013-14

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shri. V. Sreenivasan, AdvocateFor Respondent: Ms. Neera Malhotra. CIT DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No. 1082 & 1083/Bang/2019 Assessment years : 2013 – 14 & 2014 – 15 DCIT Central Circle 2 (2), M/s Cornerstone Property Investment (P) Ltd., No. 583, 9th Main Road, Bengaluru Vs. Off CMH Road, Indiranagar Road, Bengaluru - 560038 PAN : AACCC8744Q APPELLANT RESPONDENT Assessee by : Shri. V. Sreenivasan, Advocate Revenue by : Ms. Neera Malhotra. CIT DR Date of hearing : 30.07.2020 Date of Pronouncement : 14.08.2020 O R D E R PER ARUN KUMAR GARODIA, A. M.: Both these appea…

DCIT CORPORATE CIRCLE 1, COIMBATORE vs. SAKTHI SUGARS LIMITED, COIMBATORE

In the result, the Revenue’s appeal is treated as partly allowed

ITA 1356/CHNY/2019[2012-13]Status: DisposedITAT Chennai19 Feb 2020AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Respondent: Shri. R. Vijayaraghavan Advocate
Section 147Section 43Section 43BSection 78

…आयकरअपील"यअ"धकरण ,’ए’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A ” BENCH, CHENNAI "ीएन.आर.एस .गणेशन, "या"यकसद"यएवं "ीएसजयरामन, लेखासद"यकेसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. No. 1356/Chny/2019 "नधा"रण वष"/Assessment Year : 2012-13 Deputy Commissioner of Income Tax, Sakthi Sugars Limited, Corporate Circle -1, Vs. No. 180, Race Course Road, Coimbatore. Coimbatore – 641 018. [PAN: AADCS 0651B] (""यथ"/Respondent) (अपीलाथ"/Appellant) : Shri. S. Bharath, CIT अपीलाथ"क"ओरसे/Appellant by ""यथ"क"ओरसे/Respondent by : Shri. R. Vijayaraghava…

RELIANCE NATURAL RESOURCES LTD,NAVI MUMBAI vs. ADDL CIT RG 7(2), MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 6843/MUM/2012[208-09]Status: DisposedITAT Mumbai24 Aug 2016

Bench: Shri G.S.Pannu & Shri Ravish Soodthe Dcit -7(2), Aaykar Bhavan,M.K.Road, Mumbai 400 020 ..... Appellant Vs. M/S. Reliance Natural Resources Ltd. H-Block, 1St Floor, Dhirubhai Ambani Knowledge City, Thane-Belapur Road, Koperkhairane, Navi Mumbai 400 710 Pan:Aabcr 7656P .... Respondent [ M/S. Reliance Natural Resources Ltd. H-Block, 1St Floor, Dhirubhai Ambani Knowledge City, Thane-Belapur Road, Koperkhairane, Navi Mumbai 400 710 Pan:Aabcr 7656P ... Appellant Vs. The Addl.Cit -7(2), Aaykar Bhavan,M.K.Road, Mumbai 400 020 .... Respondent Revenue By : Shri Jasbir Chouhan Assessee By : S/Shri Jitendra Sanghavi/ Deepak Jain Date Of Hearing : 17/8/2016 Date Of Pronouncement : 24/08/2016 (Assessment Year : 2008-09) Order Per G.S.Pannu,A.M:

For Appellant: S/Shri Jitendra Sanghavi/ Deepak JainFor Respondent: Shri Jasbir Chouhan
Section 143(3)Section 195Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER The DCIT -7(2), Aaykar Bhavan,M.K.Road, Mumbai 400 020 ..... Appellant Vs. M/s. Reliance Natural Resources Ltd. H-Block, 1st Floor, Dhirubhai Ambani Knowledge City, Thane-Belapur Road, Koperkhairane, Navi Mumbai 400 710 PAN:AABCR 7656P .... Respondent [ M/s. Reliance Natural Resources Ltd. H-Block, 1st Floor, Dhirubhai Ambani Knowledge City, Thane-Belapur Road, Koperkhairane, Navi Mumbai 400 710 PAN:AABCR 7656P ... Appellant Vs. The Addl.CIT -7(2), Aaykar Bhavan,M.K.Road,…

ADDL CIT 7(2), MUMBAI vs. RELIANCE NATURAL RESOURCES LTD, NAVI MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 6711/MUM/2012[2008-09]Status: DisposedITAT Mumbai24 Aug 2016AY 2008-09

Bench: Shri G.S.Pannu & Shri Ravish Soodthe Dcit -7(2), Aaykar Bhavan,M.K.Road, Mumbai 400 020 ..... Appellant Vs. M/S. Reliance Natural Resources Ltd. H-Block, 1St Floor, Dhirubhai Ambani Knowledge City, Thane-Belapur Road, Koperkhairane, Navi Mumbai 400 710 Pan:Aabcr 7656P .... Respondent [ M/S. Reliance Natural Resources Ltd. H-Block, 1St Floor, Dhirubhai Ambani Knowledge City, Thane-Belapur Road, Koperkhairane, Navi Mumbai 400 710 Pan:Aabcr 7656P ... Appellant Vs. The Addl.Cit -7(2), Aaykar Bhavan,M.K.Road, Mumbai 400 020 .... Respondent Revenue By : Shri Jasbir Chouhan Assessee By : S/Shri Jitendra Sanghavi/ Deepak Jain Date Of Hearing : 17/8/2016 Date Of Pronouncement : 24/08/2016 (Assessment Year : 2008-09) Order Per G.S.Pannu,A.M:

For Appellant: S/Shri Jitendra Sanghavi/ Deepak JainFor Respondent: Shri Jasbir Chouhan
Section 143(3)Section 195Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER The DCIT -7(2), Aaykar Bhavan,M.K.Road, Mumbai 400 020 ..... Appellant Vs. M/s. Reliance Natural Resources Ltd. H-Block, 1st Floor, Dhirubhai Ambani Knowledge City, Thane-Belapur Road, Koperkhairane, Navi Mumbai 400 710 PAN:AABCR 7656P .... Respondent [ M/s. Reliance Natural Resources Ltd. H-Block, 1st Floor, Dhirubhai Ambani Knowledge City, Thane-Belapur Road, Koperkhairane, Navi Mumbai 400 710 PAN:AABCR 7656P ... Appellant Vs. The Addl.CIT -7(2), Aaykar Bhavan,M.K.Road,…

RELIANCE NATURAL RESOURCES LTD,NAVI MUMBAI vs. ADDL CIT RG 7(2), MUMBAI

In the result, the appeal is allowed

ITA 847/MUM/2011[2007-08]Status: DisposedITAT Mumbai08 Jul 2016AY 2007-08

Bench: Shri Jason P. Boaz & Shri Saktijit Deyreliance Natural Resources Ltd. Addl. Cit, Range 7(2) H Block, 1St Floor, Dhirubhai Room No. 620, 6Th Floor Vs. Ambani Knowledge City Aayakar Bhavan Navi Mumbai 400710 M.K. Road, Mumbai 400020 Pan - Aabcr7656P Appellant Respondent Addl. Cit, Range 7(2) Reliance Natural Resources Ltd. Room No. 620, 6Th Floor H Block, 1St Floor, Dhirubhai Vs. Aayakar Bhavan Ambani Knowledge City M.K. Road, Mumbai 400020 Navi Mumbai 400710 Pan - Aabcr7656P Appellant Respondent

For Appellant: Shri Jitendra Sanghavi &For Respondent: Shri Jasbir Chouhan
Section 115JSection 143(3)Section 14ASection 195Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL "L" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Saktijit Dey, Judicial Member Reliance Natural Resources Ltd. Addl. CIT, Range 7(2) H Block, 1st Floor, Dhirubhai Room No. 620, 6th Floor Vs. Ambani Knowledge City Aayakar Bhavan Navi Mumbai 400710 M.K. Road, Mumbai 400020 PAN - AABCR7656P Appellant Respondent Addl. CIT, Range 7(2) Reliance Natural Resources Ltd. Room No. 620, 6th Floor H Block, 1st Floor, Dhirubhai Vs. Aayakar Bhavan Ambani Knowledge City M.K. Road, Mumbai 400020 Navi Mumbai 400710 PAN - AABCR7656P Appellant Respondent Assessee by: Shri…

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Commissioner of Income-tax v. Udaipur Secure Meters Ltd. (175 Taxmann 567) — Cited in 21 Judgments | BharatTax