DCIT, Central Circle 18 and 19, Mumbai v. Viraj Profiles Limited

64 Taxmann.com 52Income Tax Appellate Tribunal2015#2654 most cited

What is DCIT, Central Circle 18 and 19, Mumbai v. Viraj Profiles Limited authority for?

Disallowance of expenditure under section 14A can be added to book profit computed under section 115JB, as per the ruling in DCIT v. Viraj Profiles Limited.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Viraj Profiles Limited · DCIT v. Viraj Profiles Limited · section 14A · section 115JB · disallowance · book profit · minimum alternate tax · expenditure · ITAT Mumbai

Sections most often in play

Section 115JBSection 14ASection 143(3)Section 250Section 10Section 143(2)Section 154Section 234A

Issues it is cited on

section 14(2)goodwill arising on amalgamationsection 2(19aa)section 10(33)section 9(1)(ii)minimum alternate taxsection 43(6)(c)resulting companysection 14a disallowancesection 106section 14(1)section 55(2)

Judgments citing DCIT, Central Circle 18 and 19, Mumbai v. Viraj Profiles Limited

ACIT Ltu 2 Chennai, Chennai vs. Wheels India Limited, Chennai

ITA 2702/CHNY/2019[2016-17]Status: DisposedITAT Chennai14 Jul 2023AY 2016-17

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2701/Chny/2019 (िनधा*रण वष* / Assessment Year: 2015-16) & आयकरअपील सं./ Ita No.2702/Chny/2019 (िनधा*रण वष* / Assessment Year: 2016-17) Acit M/S. Wheels India Pvt. Ltd. बनाम Large Taxpayer Unit-2 21, Pattulos Road, / Vs. Chennai-600 034. Chennai-600 002. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-0315-K (अपीलाथ"/Appellant) : (" थ" / Respondent) & आयकरअपील सं./ Ita No.2771/Chny/2019 (िनधा*रण वष* / Assessment Year: 2015-16) & आयकरअपील सं./ Ita No.2772/Chny/2019 (िनधा*रण वष* / Assessment Year: 2016-17) M/S.Wheels India Pvt.Ltd. Acit बनाम 21, Pattulos Road, Large Taxpayer Unit-2 / Vs. Chennai-600 002. Chennai-600 034. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-0315-K (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Assessee By : Shri R.Vijayaraghavan (Advocate)-Ld.Ar " थ"कीओरसे/Revenue By : Shri S.Senthil Kumaran (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 11-07-2023 घोषणाकीतारीख /Date Of Pronouncement : 14-07-2023 आदेश / O R D E R

For Appellant: Shri R.Vijayaraghavan (Advocate)-Ld.ARFor Respondent: Shri S.Senthil Kumaran (CIT)- Ld. DR
Section 143(3)Section 14ASection 35Section 36(1)Section 36(1)(iii)

…CIT(A) has erred and held that the disallowance u/s 14A cannot be added in the book profit u/s 115JB of the I.T. Act. 4.2 The learned CIT(A) has failed to appreciate the ruling in the case of DCIT Central Circle 18 and 19, Mumbai Vs Viraj Profiles Limited in 64 Taxmann.com 52(2015) (Mumbai- Trib) wherein it was held that AO has rightly disallowed the expenditure u/s 14A of the Act read with Rule 60 of the Income Tax Rules for computing book profit u/s. 115JB(2) of the Act read with clause (f) to Explanation to Section 115JB(2) of the Act.” The same are adjudicated as under. 9. Loss on restatement of foreign cur…

ACIT Ltu 2 Chennai, Chennai vs. Wheels India Limited, Chennai

ITA 2701/CHNY/2019[2015-16]Status: DisposedITAT Chennai14 Jul 2023AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2701/Chny/2019 (िनधा*रण वष* / Assessment Year: 2015-16) & आयकरअपील सं./ Ita No.2702/Chny/2019 (िनधा*रण वष* / Assessment Year: 2016-17) Acit M/S. Wheels India Pvt. Ltd. बनाम Large Taxpayer Unit-2 21, Pattulos Road, / Vs. Chennai-600 034. Chennai-600 002. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-0315-K (अपीलाथ"/Appellant) : (" थ" / Respondent) & आयकरअपील सं./ Ita No.2771/Chny/2019 (िनधा*रण वष* / Assessment Year: 2015-16) & आयकरअपील सं./ Ita No.2772/Chny/2019 (िनधा*रण वष* / Assessment Year: 2016-17) M/S.Wheels India Pvt.Ltd. Acit बनाम 21, Pattulos Road, Large Taxpayer Unit-2 / Vs. Chennai-600 002. Chennai-600 034. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-0315-K (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Assessee By : Shri R.Vijayaraghavan (Advocate)-Ld.Ar " थ"कीओरसे/Revenue By : Shri S.Senthil Kumaran (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 11-07-2023 घोषणाकीतारीख /Date Of Pronouncement : 14-07-2023 आदेश / O R D E R

For Appellant: Shri R.Vijayaraghavan (Advocate)-Ld.ARFor Respondent: Shri S.Senthil Kumaran (CIT)- Ld. DR
Section 143(3)Section 14ASection 35Section 36(1)Section 36(1)(iii)

…CIT(A) has erred and held that the disallowance u/s 14A cannot be added in the book profit u/s 115JB of the I.T. Act. 4.2 The learned CIT(A) has failed to appreciate the ruling in the case of DCIT Central Circle 18 and 19, Mumbai Vs Viraj Profiles Limited in 64 Taxmann.com 52(2015) (Mumbai- Trib) wherein it was held that AO has rightly disallowed the expenditure u/s 14A of the Act read with Rule 60 of the Income Tax Rules for computing book profit u/s. 115JB(2) of the Act read with clause (f) to Explanation to Section 115JB(2) of the Act.” The same are adjudicated as under. 9. Loss on restatement of foreign cur…

ACIT Circle-3 (3)(2), Mumbai vs. M/S Solitaire Appliances Pvt Ltd., Mumbai

In the result, the appeals of the assessee for assessment year

ITA 7559/MUM/2019[2016-17]Status: DisposedITAT Mumbai31 May 2023AY 2016-17

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant ()

For Appellant: Mr. Jay Dharod
Section 36(1)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 5855& 5856/MUM/2019 Assessment Years: 2013-14& 2015-16 Solitaire Appliances Pvt. Ltd., Deputy Commissioner of 171-C, 17th floor, Miittal Income-tax -3(3)(2), Vs. Court, C Wing Nariman Point, Room No. 609, 6th floor, Mumbai-400021. Aayakar Bhavan, M.K. Road, Mumbai-400020. PAN No. AABCV 0807 C Appellant Respondent Assessment Year: 2015-16 Deputy Commissioner of Solitaire Appliances Pvt. Ltd., Income-tax -3(3)(2), 171-C, 17th floor, Miittal Room No. 628, 6th…

Solitaire Appliances Pvt. Ltd., Mumbai vs. Dy. CIT 3 (3)(3), Mumbai

In the result, the appeals of the assessee for assessment year

ITA 5855/MUM/2019[2013-14]Status: DisposedITAT Mumbai31 May 2023AY 2013-14

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant ()

For Appellant: Mr. Jay Dharod
Section 36(1)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 5855& 5856/MUM/2019 Assessment Years: 2013-14& 2015-16 Solitaire Appliances Pvt. Ltd., Deputy Commissioner of 171-C, 17th floor, Miittal Income-tax -3(3)(2), Vs. Court, C Wing Nariman Point, Room No. 609, 6th floor, Mumbai-400021. Aayakar Bhavan, M.K. Road, Mumbai-400020. PAN No. AABCV 0807 C Appellant Respondent Assessment Year: 2015-16 Deputy Commissioner of Solitaire Appliances Pvt. Ltd., Income-tax -3(3)(2), 171-C, 17th floor, Miittal Room No. 628, 6th…

Deputy Commissioner of Income Tax-3(3)(2), Mumbai vs. M/S. Solitaire Appliances Pvt. Ltd, Mumbai

In the result, the appeals of the assessee for assessment year

ITA 5587/MUM/2019[2015-16]Status: DisposedITAT Mumbai31 May 2023AY 2015-16

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant ()

For Appellant: Mr. Jay Dharod
Section 36(1)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 5855& 5856/MUM/2019 Assessment Years: 2013-14& 2015-16 Solitaire Appliances Pvt. Ltd., Deputy Commissioner of 171-C, 17th floor, Miittal Income-tax -3(3)(2), Vs. Court, C Wing Nariman Point, Room No. 609, 6th floor, Mumbai-400021. Aayakar Bhavan, M.K. Road, Mumbai-400020. PAN No. AABCV 0807 C Appellant Respondent Assessment Year: 2015-16 Deputy Commissioner of Solitaire Appliances Pvt. Ltd., Income-tax -3(3)(2), 171-C, 17th floor, Miittal Room No. 628, 6th…

Dhoot Trading & Agencies Limited, Mumbai vs. DCIT 3 (3) (1), Mumbai

In the result, the appeal preferred by the Revenue [ITA No

ITA 5872/MUM/2019[2013-14]Status: DisposedITAT Mumbai17 Jan 2023AY 2013-14
For Appellant: NoneFor Respondent: Shri Sanjay Vishwas Rao Deshmukh
Section 115JSection 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER DCIT Circle 3(3)(1), Mumbai, Room No. 609, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 ……………… Appellant M/s Shree Dhoot Trading & Agencies Ltd., 171-C, 17th Floor, Mittal Court, C Wing, Vs Nariman Point, Mumbai – 400021 [PAN: AACCS1621C] ……………. Respondent M/s Shree Dhoot Trading & Agencies Ltd., 171-C, 17th Floor, Mittal Court, C Wing, Nariman Point, Mumbai – 400021 [PAN: AACCS1621C] ……………… Appellant DCIT Circle 3(3)(1), Mumbai, Room No. 609, 6th Floor, Vs Aayakar Bhavan,…

Deputy Commissioner of Income Tax Circle 3(3)(1), Mumbai vs. M/S. Shree Dhoot Trading & Agencies Ltd, Mumbai

In the result, the appeal preferred by the Revenue [ITA No

ITA 5585/MUM/2019[2013-14]Status: DisposedITAT Mumbai17 Jan 2023AY 2013-14
For Appellant: NoneFor Respondent: Shri Sanjay Vishwas Rao Deshmukh
Section 115JSection 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER DCIT Circle 3(3)(1), Mumbai, Room No. 609, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 ……………… Appellant M/s Shree Dhoot Trading & Agencies Ltd., 171-C, 17th Floor, Mittal Court, C Wing, Vs Nariman Point, Mumbai – 400021 [PAN: AACCS1621C] ……………. Respondent M/s Shree Dhoot Trading & Agencies Ltd., 171-C, 17th Floor, Mittal Court, C Wing, Nariman Point, Mumbai – 400021 [PAN: AACCS1621C] ……………… Appellant DCIT Circle 3(3)(1), Mumbai, Room No. 609, 6th Floor, Vs Aayakar Bhavan,…

Gujarat Fluorochemicals Limited., Vadodara vs. The DCIT, Circle-1(1)(1), Vadodara

The appeal of the assessee is partly allowed

ITA 751/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad28 Dec 2022AY 2014-15

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumar"नधा"रणवष"/Assessment Year: 2014-15 Gujarat Fluorochemicals Ltd., Vs. Dcit, 2Nd Floor, Abs Tower, Old Circle 1(1)(1), Padra Road, Baroda-390007 Baroda Pan : Aaacg 6725 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.N. Soparkar, Sr. Advocate & Shri Parin Shah, Ar Revenue By : Shri Samir Tekriwal, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 11.10.2022 घोषणा क" तार"ख /Date Of Pronouncement: 28.12.2022 आदेश/O R D E R Per Annapurna Gupta:

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri Samir Tekriwal, CIT-DR
Section 115Section 115JSection 14ASection 14A(2)Section 8D(2)(i)

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ‘‘सी’’अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER "नधा"रणवष"/Assessment Year: 2014-15 Gujarat Fluorochemicals Ltd., Vs. DCIT, 2nd Floor, ABS Tower, Old Circle 1(1)(1), Padra Road, Baroda-390007 Baroda PAN : AAACG 6725 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri S.N. Soparkar, Sr. Advocate & Shri Parin Shah, AR Revenue by : Shri Samir Tekriwal, CIT-DR सुनवाई क" तार"ख/Date of Hearing : 11.10.2022 घोषणा क" तार"ख /Date of Pronouncement: 28.12.2022 आदेश…

DCIT 3(3)(2), Mumbai vs. M/S Sky Appliances Ltd, Mumbai

Appeal is allowed

ITA 4707/MUM/2019[2014-15]Status: DisposedITAT Mumbai08 Mar 2022AY 2014-15

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2014-15

For Appellant: NoneFor Respondent: Shri B.K. Bagchi, D.R
Section 115JSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Dy. Commissioner of M/s. Sky Appliances Ltd., 171, 17th Floor, C-Wing, Income Tax- 3(3)(2), Room No.628, Mittal Court, Vs. 6th Floor, Nariman Point, Aayakar Bhavan, Mumbai – 400 021 M.K. Road, PAN: AAICS8688M Mumbai - 400020 (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri B.K. Bagchi, D.R. Date of Hearing : 08 . 03 . 2022 Date of Pronouncement : 08 . 03 . 2022 O R D E R Per : Kuldip Singh, Judicial Member: The appell…

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…

DCIT RG 5(3)(1), Mumbai vs. Raptakos Brett and Co. Ltd, Mumbai

In the result, assessee‟s appeal is partly allowed for statistical purposes and the revenue‟s appeal is dismissed

ITA 4052/MUM/2018[2014-15]Status: DisposedITAT Mumbai29 Oct 2020AY 2014-15

Bench: Shri Rajesh Kumar (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2014-15 M/S Raptakos Brett & Co. The Deputy Commissioner Of Limited, Income Tax- Range 5(3)(1), 253, Dr. Annie Besant Road, Mumbai - 400030 Worli, Vs. Mumbai - 400030 Pan: Aaacr1772R (Appellant) (Respondent) & Assessment Year: 2014-15 The Asst. Commissioner Of M/S Raptakos Brett & Company Income Tax – 5(3)(1), Limited, Room No. 519, 5Th Floor, Aayakar 21 A, Mittal Tower Free Press Bhavan, M.K. Road, Vs. Journal Marg, Nariman Point, Mumbai - 20 Mumbai - 400021 Pan: Aaacr1772R (Appellant) (Respondent) Assessee By : Shri Ronak Doshi (Ar) Revenue By : Shri Michael Jerald (Dr) Date Of Hearing: 04/08/2020 Date Of Pronouncement: 29/10/2020

For Appellant: Shri Ronak Doshi (AR)For Respondent: Shri Michael Jerald (DR)
Section 115JSection 143Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI RAJESH KUMAR (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2014-15 M/s Raptakos Brett & Co. The Deputy Commissioner of Limited, Income Tax- Range 5(3)(1), 253, Dr. Annie Besant Road, Mumbai - 400030 Worli, Vs. Mumbai - 400030 PAN: AAACR1772R (Appellant) (Respondent) & Assessment Year: 2014-15 The Asst. Commissioner of M/s Raptakos Brett & Company Income Tax – 5(3)(1), Limited, Room No. 519, 5th Floor, Aayakar 21 a, Mittal Tower Free Press Bhavan, M.K. Road, Vs. Journal Marg, Nariman Point, Mumbai - 20 Mumbai - 400021 PAN: AAACR1772R (A…

ACIT, New Delhi vs. M/S. Indiabulls Financial Services Ltd., New Delhi

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

ITA 6603/DEL/2016[2012-13]Status: DisposedITAT Delhi11 Mar 2020AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6602/Del/2016 : Asstt. Year : 2012-13 Asstt. Commissioner Of Vs M/S Indiabulls Real Estate Ltd., Income Tax, Circle-12(1), M-62 & 63, First Floor, Connaught New Delhi Place, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabci5194F

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Sh. Rajesh Kumar Kedia, CIT DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6602/Del/2016 : Asstt. Year : 2012-13 Asstt. Commissioner of Vs M/s Indiabulls Real Estate Ltd., Income Tax, Circle-12(1), M-62 & 63, First Floor, Connaught New Delhi Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AABCI5194F ITA No. 6603/Del/2016 : Asstt. Year : 2012-13 Asstt. Commissioner of Vs M/s Indiabulls Financial Services Ltd., Income Tax, Circle-12(1), M-62 & 63, First Floor, Connaught New Delhi Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PA…

ACIT, New Delhi vs. M/S. Indiabulls Real Estate Ltd., New Delhi

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

ITA 6602/DEL/2016[2012-13]Status: DisposedITAT Delhi11 Mar 2020AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6602/Del/2016 : Asstt. Year : 2012-13 Asstt. Commissioner Of Vs M/S Indiabulls Real Estate Ltd., Income Tax, Circle-12(1), M-62 & 63, First Floor, Connaught New Delhi Place, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabci5194F

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Sh. Rajesh Kumar Kedia, CIT DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6602/Del/2016 : Asstt. Year : 2012-13 Asstt. Commissioner of Vs M/s Indiabulls Real Estate Ltd., Income Tax, Circle-12(1), M-62 & 63, First Floor, Connaught New Delhi Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AABCI5194F ITA No. 6603/Del/2016 : Asstt. Year : 2012-13 Asstt. Commissioner of Vs M/s Indiabulls Financial Services Ltd., Income Tax, Circle-12(1), M-62 & 63, First Floor, Connaught New Delhi Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PA…

Dy. C.I.T. - 3(3)(1), Mumbai vs. Shoden Developers Pvt. Ltd., Mumbai

In the result Revenue’s appeals stand dismissed

ITA 7388/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Jan 2020AY 2013-14

Bench: Shri Shamim Yahya & Ram Lal Negiita Nos.7388, 7389 & 7399 /Mum/2017 Assessment Years : 2013-14, 2012-13 & 2014-15

For Appellant: Ms Bharti SinghFor Respondent: Shri Rakesh Mohan
Section 115JSection 143(2)Section 14ASection 57

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI Before Shri Shamim Yahya, Accountant Member & Ram Lal Negi, Judicial Member ITA Nos.7388, 7389 & 7399 /Mum/2017 Assessment Years : 2013-14, 2012-13 & 2014-15 DCIT 3(3)(1) Shoden Developers Pvt. Ltd., Mumbai 514 Dalamal Towers, Vs. 211, F P J Marg, Nariman Point, Mumbai 400 021. PAN AAMCS 2236F (Appellant) (Respondent) For the Appellant : Ms Bharti Singh For the Respondent : Shri Rakesh Mohan Date of Hearing :18.12.2019 Date of Pronouncement : 30.01.2020 O R D E R Per Shamim Yahya, Accountant Member: These are appeals by the Revenue against sep…

Star Chemicals (Bombay) Private Limited, Mumbai vs. Dy.CIT 3(3)(2), Mumbai

The appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 5496/MUM/2018[2013-14]Status: DisposedITAT Mumbai11 Dec 2019AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Ravish Soodstar Chemicals (Bombay) Pvt. Ltd., 55/58, D.C.I.T., 3(3)(2) Jolly Maker Chambers No.2, Nariman Point, Aaykar Bhavan, Mumbai, Vs. Mumbai 400 021 400 020. Pan – Aaacs7485E (Appellant) (Respondent)

For Appellant: Mr. A.K. Thanawala, A.RFor Respondent: Shri V.Vinod Kumar, Sr. D.R
Section 10Section 115JSection 143(2)Section 143(3)Section 14A

…P a g e | 1 ITA No.5496/Mum/2018 A.Y. 2013-14 Star Chemicals (Bombay) Pvt. Ltd. Vs. DCIT 3(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” Bench, Mumbai Before Shri S. Rifaur Rahman, Accountant Member and Shri Ravish Sood, Judicial Member Star Chemicals (Bombay) Pvt. Ltd., 55/58, D.C.I.T., 3(3)(2) Jolly Maker Chambers No.2, Nariman Point, Aaykar Bhavan, Mumbai, Vs. Mumbai 400 021 400 020. PAN – AAACS7485E (Appellant) (Respondent) Appellant by: Mr. A.K. Thanawala, A.R Respondent by: Shri V.Vinod Kumar, Sr. D.R Date of Hearing: 28.11.2019 Date of Pronouncement: 11.12.2019 O R D E R PER RAVISH SOOD, JM The present…

JCIT (OSD), Ltu-2, Chennai vs. M/S Shree Ambika Sugars Ltd., Chennai

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

ITA 1764/CHNY/2019[2010-11]Status: DisposedITAT Chennai27 Sept 2019AY 2010-11

Bench: Shri George Mathan & Shri S. Jayaraman

For Appellant: Mr. Saroj Kumar Parida, AdvFor Respondent: Mr. Arunraj, JCIT
Section 115JSection 143(3)Section 14A

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1764/Chny/2019 "नधा"रण वष" /Assessment Year: 2010-11 The Jt. Commissioner of- Vs. M/s.Shree Ambika- Income Tax (OSD), Sugars Ltd., Eldorado, 5th Floor, 112, Large Taxpayer Unit-2, Room No.711, 7th Floor, Mahatma Gandhi Road, Wanaparthy Block, Chennai-600 034. No.121, M.G.Road, Chennai-600 034. [PAN: AABCS 5163 J ] (अपीलाथ&/Appellant) ('(यथ&/Responde…

The Dy. Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. M/S. Ausom Enterprise Ltd., Ahmedabad

In the result, the appeals of the Revenue are partly allowed

ITA 1520/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad15 Oct 2018AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1519 & 1520/Ahd/2016 "नधा"रण वष"/Assessment Year: 2010-11 & 2012-13 & आयकर अपील सं./ Ita No. 857/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14

For Appellant: Shri M.K. Patel, ARFor Respondent: Shri S.K. Dev, Sr.DR
Section 10ASection 143(2)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘C’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1519 and 1520/Ahd/2016 "नधा"रण वष"/Assessment Year: 2010-11 and 2012-13 AND आयकर अपील सं./ ITA No. 857/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14 DCIT, Cir.(1)(1)(1) M/s.Ausom Enterprise Ltd. Ambawadi Vs Core House, Off. CG Road Ahmedabad. Nr.Parimal Garden Ellisbridge Ahmedabad 380006. PAN : AAACC 6250 F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue by : Shri S.K. Dev, Sr.DR Assessee by : Shr…

The Dy. Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. M/S. Ausom Enterprise Ltd., Ahmedabad

In the result, the appeals of the Revenue are partly allowed

ITA 1519/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad15 Oct 2018AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1519 & 1520/Ahd/2016 "नधा"रण वष"/Assessment Year: 2010-11 & 2012-13 & आयकर अपील सं./ Ita No. 857/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14

For Appellant: Shri M.K. Patel, ARFor Respondent: Shri S.K. Dev, Sr.DR
Section 10ASection 143(2)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘C’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1519 and 1520/Ahd/2016 "नधा"रण वष"/Assessment Year: 2010-11 and 2012-13 AND आयकर अपील सं./ ITA No. 857/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14 DCIT, Cir.(1)(1)(1) M/s.Ausom Enterprise Ltd. Ambawadi Vs Core House, Off. CG Road Ahmedabad. Nr.Parimal Garden Ellisbridge Ahmedabad 380006. PAN : AAACC 6250 F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue by : Shri S.K. Dev, Sr.DR Assessee by : Shr…

The Dy. Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad vs. M/S. Harsha Engineers Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 1853/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad12 Oct 2018AY 2013-14

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./ Ita No. 1853/Ahd/2016 "नधा"रण वष"/Assessment Year: 2013-14 Dcit,Cir.2(1)(1) M/S.Harsha Engineers Ltd. Ahmedabad. Vs Sarkhej Bhavla Road Changodar, Ahmedabad 382 213 Pan : Aaaach 4828 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri S.K. Dev, Sr.Dr Assessee By : Shri Tushar H. Hemani, Ar

For Appellant: Shri Tushar H. Hemani, ARFor Respondent: Shri S.K. Dev, Sr.DR
Section 115JSection 143(2)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1853/Ahd/2016 "नधा"रण वष"/Assessment Year: 2013-14 DCIT,Cir.2(1)(1) M/s.Harsha Engineers Ltd. Ahmedabad. Vs Sarkhej Bhavla Road Changodar, Ahmedabad 382 213 PAN : AAAACH 4828 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue by : Shri S.K. Dev, Sr.DR Assessee by : Shri Tushar H. Hemani, AR सुनवाई क" तार"ख/Date of Hearing : 11/10/2018 घोषणा क" तार"ख /Date of Pronouncement : 12/10/2018 O R D…

The Dy. Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. M/S. Ausom Enterprise Ltd., Ahmedabad

In the result, the appeals of the Revenue are partly allowed

ITA 857/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad05 Oct 2018AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1519 & 1520/Ahd/2016 "नधा"रण वष"/Assessment Year: 2010-11 & 2012-13 & आयकर अपील सं./ Ita No. 857/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14

For Appellant: Shri M.K. Patel, ARFor Respondent: Shri S.K. Dev, Sr.DR
Section 10ASection 143(2)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘C’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1519 and 1520/Ahd/2016 "नधा"रण वष"/Assessment Year: 2010-11 and 2012-13 AND आयकर अपील सं./ ITA No. 857/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14 DCIT, Cir.(1)(1)(1) M/s.Ausom Enterprise Ltd. Ambawadi Vs Core House, Off. CG Road Ahmedabad. Nr.Parimal Garden Ellisbridge Ahmedabad 380006. PAN : AAACC 6250 F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue by : Shri S.K. Dev, Sr.DR Assessee by : Shr…