Cooper Corporation (P) Ltd. v. DCIT

69 Taxmann.com 244Income Tax Appellate Tribunal2016#6845 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 115JBSection 139(1)Section 142(1)Section 143(2)Section 14ASection 195Section 234ASection 234B

Judgments citing Cooper Corporation (P) Ltd. v. DCIT

INTAS BIOPHARMACEUTICALS LTD.,,AHMEDABAD vs. THE DY.COMMISSIONER OF INCOME TAX, R-2(1)(1),, AHMEDABAD

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

ITA 1035/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad12 Feb 2025AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

Section 14ASection 35Section 43B

…ITA No.1035/Ahd/2016 (Assessment Year: 2012-13) Intas Biopharmaceuticals Ltd. Page 1 of 18 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 Intas Biopharmaceuticals Ltd., The Deputy Commissioner of Plot 423/P/A, Sarkhej Bavla Income Tax, Highway, R-2 (1)(1), Moraiya, Ahmedabad. Vs. Sanand, Ahmedabad – 382 213. [PAN – AABCI 4722 M] (Appellant) (Respondent) Assessee by Shri Bandish Soparkar, AR & Shri Parin Shah, AR Revenue by Shri Prathviraj Meena, CIT-DR Date of Hearing…

M/S. BHARAT ELECTRONICS LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, LTU, CIRCLE-1, BENGALURU

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 394/BANG/2023[2012-13]Status: DisposedITAT Bangalore29 Sept 2023AY 2012-13

Bench: Shri George George K, Vice- & Shri Laxmi Prasad Sahuassessment Year : 2012-13 M/S. Bharat Electronics The Assistant Ltd., Commissioner Of Registered Office, Income Tax, Outer Ring Road Ltu, Nagawara, Circle – 1, Vs. Bangalore – 560 045. Bangalore. Pan: Aaacb5985C Appellant Respondent

For Appellant: Smt. Richa .B, CAFor Respondent: Shri Manoj Kumar, CIT-DR
Section 14ASection 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE-PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2012-13 M/s. Bharat Electronics The Assistant Ltd., Commissioner of Registered Office, Income Tax, Outer Ring Road LTU, Nagawara, Circle – 1, Vs. Bangalore – 560 045. Bangalore. PAN: AAACB5985C APPELLANT RESPONDENT Assessee by : Smt. Richa .B, CA Revenue by : Shri Manoj Kumar, CIT-DR Date of Hearing : 20-09-2023 Date of Pronouncement : 29-09-2023 ORDER PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER This is an appeal filed by the assessee against the or…

IBF INDUSTRIES LTD,MUMBAI vs. ASST CIT 4 (2)(2), MUMBAI

In the result, the appeal filed by the assessee is allowed

ITA 8029/MUM/2019[2015-16]Status: DisposedITAT Mumbai17 Feb 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm M/S. Jbf Industries Ltd. Asst. Cit-4(2)(2) 8Th Floor, Express Towers, Mumbai Vs. Nairman Point, Mumbai-400 021 Pan/Gir No. Aaacj 2575 J (Appellant) : (Respondent) Assessee By : Shri K. Gopal : Shri Samruddhi Dhananjay Hande Revenue By : 24.11.2022 Date Of Hearing Date Of Pronouncement : 17.02.2023 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Assessing Officer (A.O. For Short) Passed In Pursuance To The Proposal Of The Ld. Dispute Resolution Panel ('Drp' For Short) U/S. 144(3) R.W.S. 144C Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2015-16. 2. The Assessee Has Challenged The Upward Adjustment Of Rs.2,28,62,345/- On Account Of Foreign Exchange Losses On Ecb Loan & Also The Upward Adjustment Of Rs.29,28,34,962/- On Account Of ‘Loss On Derivative Contracts’.

For Appellant: Shri K. GopalFor Respondent: 24.11.2022
Section 115JSection 144(3)Section 37Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM M/s. JBF Industries Ltd. Asst. CIT-4(2)(2) 8th Floor, Express Towers, Mumbai Vs. Nairman Point, Mumbai-400 021 PAN/GIR No. AAACJ 2575 J (Appellant) : (Respondent) Assessee by : Shri K. Gopal : Shri Samruddhi Dhananjay Hande Revenue by : 24.11.2022 Date of Hearing Date of Pronouncement : 17.02.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Assessing Officer (A.O. for short) passed in pursuance to the proposal of the ld.…

EVEREST INDUSTRIES LTD.,NOIDA vs. DY CIT CIRCLE- 1, THANE

In the result, the In the result, the assessee and Revenue are are educated as under:

ITA 715/MUM/2020[2008-09]Status: DisposedITAT Mumbai31 Jan 2023AY 2008-09

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited, Dcit, Circle-1, D-206, Sector-63, Noida- Ashar I.T. Park, 6Th Floor, B- 201301, Vs. Wing, 16-Z, Wagle Industrial Uttar Pradesh Estate, Thane(W)- 400 604. Pan No. Aaace 7550 N Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14

For Appellant: Mr. Yogesh Thar/
Section 115J

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited, DCIT, Circle-1, D-206, Sector-63, Noida- Ashar I.T. Park, 6th floor, B- 201301, Vs. Wing, 16-Z, Wagle Industrial Uttar Pradesh Estate, Thane(W)- 400 604. PAN No. AAACE 7550 N Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited ITA No…

DCIT CIRCLE-1 , THANE vs. M/S EVEREST INDUSTRIES LTD. , DELHI

In the result, the In the result, the assessee and Revenue are are educated as under:

ITA 654/MUM/2020[2012-13]Status: DisposedITAT Mumbai31 Jan 2023AY 2012-13

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited, Dcit, Circle-1, D-206, Sector-63, Noida- Ashar I.T. Park, 6Th Floor, B- 201301, Vs. Wing, 16-Z, Wagle Industrial Uttar Pradesh Estate, Thane(W)- 400 604. Pan No. Aaace 7550 N Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14

For Appellant: Mr. Yogesh Thar/
Section 115J

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited, DCIT, Circle-1, D-206, Sector-63, Noida- Ashar I.T. Park, 6th floor, B- 201301, Vs. Wing, 16-Z, Wagle Industrial Uttar Pradesh Estate, Thane(W)- 400 604. PAN No. AAACE 7550 N Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited ITA No…

DCIT CIRCLE-1 , THANE vs. M/S EVEREST INDUSTRIES LTD. , DELHI

In the result, the In the result, the assessee and Revenue are are educated as under:

ITA 653/MUM/2020[2013-14]Status: DisposedITAT Mumbai31 Jan 2023AY 2013-14

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited, Dcit, Circle-1, D-206, Sector-63, Noida- Ashar I.T. Park, 6Th Floor, B- 201301, Vs. Wing, 16-Z, Wagle Industrial Uttar Pradesh Estate, Thane(W)- 400 604. Pan No. Aaace 7550 N Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14

For Appellant: Mr. Yogesh Thar/
Section 115J

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited, DCIT, Circle-1, D-206, Sector-63, Noida- Ashar I.T. Park, 6th floor, B- 201301, Vs. Wing, 16-Z, Wagle Industrial Uttar Pradesh Estate, Thane(W)- 400 604. PAN No. AAACE 7550 N Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited ITA No…

DCIT, CIRCLE-1 ,, THANE vs. EVEREST INDUSTRIES LTD., MUMBAI

In the result, the In the result, the assessee and Revenue are are educated as under:

ITA 1423/MUM/2020[2008-09]Status: DisposedITAT Mumbai31 Jan 2023AY 2008-09

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited, Dcit, Circle-1, D-206, Sector-63, Noida- Ashar I.T. Park, 6Th Floor, B- 201301, Vs. Wing, 16-Z, Wagle Industrial Uttar Pradesh Estate, Thane(W)- 400 604. Pan No. Aaace 7550 N Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14

For Appellant: Mr. Yogesh Thar/
Section 115J

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited, DCIT, Circle-1, D-206, Sector-63, Noida- Ashar I.T. Park, 6th floor, B- 201301, Vs. Wing, 16-Z, Wagle Industrial Uttar Pradesh Estate, Thane(W)- 400 604. PAN No. AAACE 7550 N Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited ITA No…

EVEREST INDUSTRIES LTD, NOIDA vs. DY CIT CIRLCE-1 , THANE

In the result, the In the result, the assessee and Revenue are are educated as under:

ITA 7794/MUM/2019[2013-14]Status: DisposedITAT Mumbai31 Jan 2023AY 2013-14

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited, Dcit, Circle-1, D-206, Sector-63, Noida- Ashar I.T. Park, 6Th Floor, B- 201301, Vs. Wing, 16-Z, Wagle Industrial Uttar Pradesh Estate, Thane(W)- 400 604. Pan No. Aaace 7550 N Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14

For Appellant: Mr. Yogesh Thar/
Section 115J

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited, DCIT, Circle-1, D-206, Sector-63, Noida- Ashar I.T. Park, 6th floor, B- 201301, Vs. Wing, 16-Z, Wagle Industrial Uttar Pradesh Estate, Thane(W)- 400 604. PAN No. AAACE 7550 N Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited ITA No…

EVEREST INDUSTRIES LTD,NOIDA vs. DY CIT CIRLCE-1, THANE

In the result, the In the result, the assessee and Revenue are are educated as under:

ITA 7793/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Jan 2023AY 2012-13

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited, Dcit, Circle-1, D-206, Sector-63, Noida- Ashar I.T. Park, 6Th Floor, B- 201301, Vs. Wing, 16-Z, Wagle Industrial Uttar Pradesh Estate, Thane(W)- 400 604. Pan No. Aaace 7550 N Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14

For Appellant: Mr. Yogesh Thar/
Section 115J

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited, DCIT, Circle-1, D-206, Sector-63, Noida- Ashar I.T. Park, 6th floor, B- 201301, Vs. Wing, 16-Z, Wagle Industrial Uttar Pradesh Estate, Thane(W)- 400 604. PAN No. AAACE 7550 N Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited ITA No…

M/S.OIL TOOLS INTERNATIONAL SERVICES PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 15(2)(2), MUMBAI

In the result, the Ground No

ITA 513/MUM/2018[2013-14]Status: DisposedITAT Mumbai30 Jan 2023AY 2013-14

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Oil Tools International V. Acit -15(2)(2) Services Pvt. Ltd., Room No. 357, 3Rd Floor Village Kharsundi, Post Kharsundi Aayakar Bhavan, M.K. Road Tal. Khalapur, Dist. Raigad - 410202 Mumbai - 400020 Pan: Aaaco7232M (Appellant) (Respondent) Assessee Represented By : Shri Poojan Mehta Department Represented By : Shri Hiren Bhatt

Section 143(1)Section 143(2)Section 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M/s. Oil Tools International V. ACIT -15(2)(2) Services Pvt. Ltd., Room No. 357, 3rd Floor Village Kharsundi, Post Kharsundi Aayakar Bhavan, M.K. Road Tal. Khalapur, Dist. Raigad - 410202 Mumbai - 400020 PAN: AAACO7232M (Appellant) (Respondent) Assessee Represented by : Shri Poojan Mehta Department Represented by : Shri Hiren Bhatt Date of Hearing : 03.11.2022 Date of Pronouncement : 30.01.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is…

HUBERGROUP INDIA PVT. LTD. (FORMERLY KNOWN AS MICRO INKS PVT. LTD.),VAPI vs. THE ACIT, VAPI CIRCLE,, VAPI

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

ITA 234/AHD/2016[2011-12]Status: DisposedITAT Surat15 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Huber Group India Pvt. Assistant Commissioner Of Ltd. (Formerly Known As Income Tax, Vapi, Circle, Vs Micro Inks Pvt.Ltd.) Shivam Commercial Bilakhia House, Complex, National High Muktanand Marg, Way No.8 Vapi Chala, Vapi-396191 Pan : Aaach 7063 F Appellant / Assessee Respondent / Revenue

Section 144CSection 144C(5)Section 254(1)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) HUBER GROUP INDIA PVT. Assistant Commissioner of LTD. (formerly known as Income Tax, Vapi, Circle, Vs Micro Inks Pvt.Ltd.) Shivam Commercial Bilakhia House, Complex, National High Muktanand Marg, Way No.8 Vapi Chala, Vapi-396191 PAN : AAACH 7063 F Appellant / assessee Respondent / Revenue Assessee by Shri A. Gopalakrishnan, CA/AR Revenue by Shri H.P.Meena, CIT–DR Date of hearing 08.06.2022 Date of pronouncement 15.06.2022 Order under section 254(…

MODINE THERMAL SYSTEMS PVT. LTD.,KANCHEEPURAM vs. DCIT, CORP CIR-4(1), CHENNAI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 8/CHNY/2019[2014-15]Status: DisposedITAT Chennai27 Nov 2020AY 2014-15
For Appellant: Shri S.P. Chidambaram, AdvocateFor Respondent: Ms. R. Anita, JCIT
Section 37(1)

…आयकर अपीलीय अिधकरण, ‘‘बी’’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी एस जयरामन, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A. Nos.07 & 08/Chny/2019 िनधा"रण वष"/Assessment Years:2013-14 & 2014-15 M/s. Modine Thermal Systems Pvt. Ltd. The Deputy Commissioner of Vs. K7, SIPCOT Industrial Park, Income Tax, Sunguvarchatram, Mambakkam Corporate Circle 4(1), Village, Kanchipuram District, Nungambakkam, Chennai 600 034. Tamil Nadu 602 105. [PAN: AAECM9438K] (अपीलाथ" /Appellant) (""थ…

MODINE THERMAL SYSTEMS PVT. LTD.,KANCHEEPURAM vs. DCIT, CORP CIR-4(1), CHENNAI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 7/CHNY/2019[2013-14]Status: DisposedITAT Chennai27 Nov 2020AY 2013-14
For Appellant: Shri S.P. Chidambaram, AdvocateFor Respondent: Ms. R. Anita, JCIT
Section 37(1)

…आयकर अपीलीय अिधकरण, ‘‘बी’’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी एस जयरामन, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A. Nos.07 & 08/Chny/2019 िनधा"रण वष"/Assessment Years:2013-14 & 2014-15 M/s. Modine Thermal Systems Pvt. Ltd. The Deputy Commissioner of Vs. K7, SIPCOT Industrial Park, Income Tax, Sunguvarchatram, Mambakkam Corporate Circle 4(1), Village, Kanchipuram District, Nungambakkam, Chennai 600 034. Tamil Nadu 602 105. [PAN: AAECM9438K] (अपीलाथ" /Appellant) (""थ…

M/S TANGLIN DEVELOPEMENT LTD ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE

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

ITA 1527/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Jun 2020AY 2013-14

Bench: Shri N.V.Vasudevan & Shri B.R.Baskaranita No.1527(Bang)/2018 (Assessment Year : 2013-14) M/S Tanglin Developments Ltd., No.23/2, Coffee Day Square, Vittal Mallya Road, Bangalore-560 001 Panno.Aabct0356N Appellant Vs The Deputy Commissioner Of Income Tax, Circle-1(3), Cr Buildings, Queen’S Road, Bangalore Respondent Appellant By :Shri C. Ramesh, Ca Revenue By : Shri Muzaffar Hussain, Cit

For Appellant: Shri C. Ramesh, CAFor Respondent: Shri Muzaffar Hussain, CIT
Section 115JSection 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “B”, BANGALORE BEFORE SHRI N.V.VASUDEVAN,VICE PRESIDENT AND SHRI B.R.BASKARAN, ACCOUNTANT MEMBER ITA No.1527(Bang)/2018 (Assessment Year : 2013-14) M/s Tanglin Developments Ltd., No.23/2, Coffee day Square, Vittal Mallya Road, Bangalore-560 001 PANNo.AABCT0356N Appellant Vs The Deputy Commissioner of Income Tax, Circle-1(3), CR Buildings, Queen’s Road, Bangalore Respondent Appellant by :Shri C. Ramesh, CA Revenue by : Shri Muzaffar Hussain, CIT Date of hearing : 24-06-2020 Date of pronouncement : 29-06-2020 O R D E R PER B.R.BASKARAN, AM The assesse…

HUECO ELECTRONICS (I) PVT.LTD,(NOW KNOWN AS HITACHI AUTOMOTIVE SYSTEMS PUNE (I) PVT.LTD),,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,,

In the result, the appeal of assessee is allowed

ITA 2/PUN/2017[2012-13]Status: DisposedITAT Pune20 Jan 2020AY 2012-13

Bench: Shri Anil Chaturvedi & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.02/Pun/2017 नििाारण वषा / Assessment Year : 2012-13

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Alok Malviya
Section 143(3)Section 37(1)Section 43A

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.02/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Hueco Electronics (I) Pvt. Ltd. (Now known as Hitachi Automotive Systems Pune (I) Pvt. Ltd.,) Plot No.1, Survey No.19, Kondhwa Road, Yewlewadi, Pune – 411048 PAN : AABCH4660H .......अऩीऱाथी / Appellant बिाम / V/s. The Dy. Commissioner of Income Tax, Circle 11, Pune ……प्रत्यथी / Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri Alok Ma…

EVEREST INDUSTIRES LTD,NEW DELHI vs. JCIT RG 1, MUMBAI

In the result, the appeal of the revenue is treated as allowed and the appeal of the assessee is treated as partly allowed

ITA 3804/MUM/2015[2009-10]Status: DisposedITAT Mumbai31 Jan 2018AY 2009-10

Bench: S/Shri B.R. Baskaran (Am) & Ramlal Negi (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” Bench, Mumbai Before S/Shri B.R. Baskaran (AM) & Ramlal Negi (JM) I.T.A. No. 3804/Mum/2015 (Assessment Year 2009-10) Everest Industries Limited JCIT Range-1 A-32, G-1, Genesis Vs. Ashar I.T. Park Mohan Cooperative 6th Floor, B-Wing Industrial Estate 16-Z, Wagle Mathura Road Industrial Estate New Delhi-110 044. Thane(W)-400 604. (Appellant) (Respondent) I.T.A. No. 3849/Mum/2015 (Assessment Year 2009-10) DCIT Circle-1 Everest Industries Limited Ashar I.T. Park Vs. A-32, G-1, Genesis 6th Floor, B-Wing Mohan Cooperative 16-Z, Wagle Industrial Estate Industrial Estate Mat…

M/S AXA TECHNOLOGIES SHARED SERVICES PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, appeal of the assessee is allowed in terms indicated above and the appeal of the revenue is partly allowed for statistical purposes and

ITA 12/BANG/2013[2008-09]Status: DisposedITAT Bangalore15 Mar 2017AY 2008-09

Bench: Shri A.K. Garodia & Shri Laliet Kumarit(Tp)A No.12/Bang/2013 (Assessment Year: 2008-09) M/S.Axa Technologies Shared Services Pvt. Ltd., (Formerly Known As Axa Technology Services India Pvt. Ltd.) 2Nd & 3Rd Floor, Mfar, Manyata Tech Park, Rachenahalli Village, Nagawara, Bengaluru-560045. … Appellant Pan: Aafca 0850 L Vs. Deputy Commissioner Of Income-Tax, Circle 11(1), Bengaluru. … Respondent & It(Tp)A No.756/Bang/2013 (Assessment Year: 2008-09) Deputy Commissioner Of Income-Tax, Circle 11(1), Bengaluru. … Appellant Vs. M/S. Axa Technologies Shared Services Pvt. Ltd., Bengaluru. … Respondent Assessee By : Shri T.Suryanarayana, Advocate. Revenue By : Smt. Swapna Das, Jcit(Dr) Date Of Hearing : 14/02/2017 Date Of Pronouncement : 15/03/2017 O R D E R Per Shri A.K. Garodia, Am : These Are Cross Appeals Filed By The Assessee & The Revenue & These Are Directed Against The Order Of The It(Tp)A Nos.12 & 756/Bang/2013 Page 2 Of 11 Cit(A)-Iv, Bengaluru Dated 02/11/2012 For The Assessment Year 2008-09. 2. The Grounds Raised By The Assessee In Its Appeal Are As Under:

For Appellant: Shri T.Suryanarayana, AdvocateFor Respondent: Smt. Swapna Das, JCIT(DR)
Section 10ASection 10BSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BENGALURU BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER and SHRI LALIET KUMAR, JUDICIAL MEMBER IT(TP)A No.12/Bang/2013 (Assessment year: 2008-09) M/s.AXA Technologies Shared Services Pvt. Ltd., (formerly known as AXA Technology Services India Pvt. Ltd.) 2nd & 3rd Floor, MFAR, Manyata Tech Park, Rachenahalli Village, Nagawara, Bengaluru-560045. … Appellant PAN: AAFCA 0850 L Vs. Deputy Commissioner of Income-tax, Circle 11(1), Bengaluru. … Respondent AND IT(TP)A No.756/Bang/2013 (Assessment year: 2008-09) Deputy Commissioner of Income-tax, Circle 11(1), Bengaluru. … Ap…