DCIT v. EON Technology (P) Ltd.

15 Taxmann.com 391High Court2011#3313 most cited

What is DCIT v. EON Technology (P) Ltd. authority for?

Payment of sales commission to a non-resident who operates outside India does not attract tax if the payment is remitted abroad directly. Merely making an entry in the assessee's books does not imply receipt of payment in India, thus disallowance under Section 40(a)(i) is not warranted.

36

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

DCIT v. EON Technology (P) Ltd. · Section 40(a)(i) · Section 195 · non-resident · sales commission · payment outside India · disallowance · taxable income

Sections most often in play

Section 195Section 40(a)(i)Section 9(1)(vii)Section 143(3)Section 144C(13)Section 14ASection 250Section 37(1)
Read the full judgment

Issues it is cited on

section 206asection 206aasection 32(1)(iia)clarificatory amendmentsection 195(1)section 32(1)(ii)section 195(2)section 9(1)(vii)additional depreciationfees for technical servicessection 40(a)(i)disallowance of interest expenditure

Judgments citing DCIT v. EON Technology (P) Ltd.

Manisha Kiran Temkar, Mumbai vs. ACIT -21(2), Mumbai

In the result, the grounds of appeal raised by the assessee are

ITA 674/MUM/2025[2013-14]Status: DisposedITAT Mumbai18 Aug 2025AY 2013-14

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 195Section 250Section 254(1)Section 40Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 673/MUM/2025 (AY: 2014-15) (Physical hearing) Manisha Kiran Temkar ACIT – 21(2), Mumbai 32, Vinod Villa, Worli Hill Road, Worli, Vs Piramal Chamber, Lal Baug, Mumbai – 400018. Parel, Mumbai – 400012. [PAN: ABSPT7644J] Appellant / Assessee Respondent / Revenue Assessee by Ms. Kinjal Bhuta, Advocate Revenue by Shri Annavaran Kosuri, Sr. DR Date of hearing 10.07.2025 Date of pronouncement 18.08.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEM…

Manish Kiran Temkar, Mumbai vs. ACIT-21(2), Mumbai

In the result, the grounds of appeal raised by the assessee are

ITA 673/MUM/2025[2014-15]Status: DisposedITAT Mumbai18 Aug 2025AY 2014-15

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 195Section 250Section 254(1)Section 40Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 673/MUM/2025 (AY: 2014-15) (Physical hearing) Manisha Kiran Temkar ACIT – 21(2), Mumbai 32, Vinod Villa, Worli Hill Road, Worli, Vs Piramal Chamber, Lal Baug, Mumbai – 400018. Parel, Mumbai – 400012. [PAN: ABSPT7644J] Appellant / Assessee Respondent / Revenue Assessee by Ms. Kinjal Bhuta, Advocate Revenue by Shri Annavaran Kosuri, Sr. DR Date of hearing 10.07.2025 Date of pronouncement 18.08.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEM…

ACIT, Circle Ltu-1, Chennai vs. Carborundum Universal Limited, Chennai

In the result, the appeals filed by Revenue in ITA Nos

ITA 140/CHNY/2025[2014-15]Status: DisposedITAT Chennai23 Jun 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

For Appellant: Ms. Anitha, Addl. CITFor Respondent: Shri Vikram Vijayaraghavan
Section 32(1)(iia)Section 40

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ,‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी एस .आर .रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos. 139, 140 & 117/CHNY/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19) The ACIT, Carborundum Universal vs. Circle LTU-1, Limited, Chennai No.43, VI Floor, Parry House, Moore Street, Chennai GPO Parrys, Chennai – 600 001. PAN : AAACC 2474P (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. Anitha, Addl. CI…

Assistant Commissioner of Income Tax, Circle Ltu-1, Chennai vs. Carborundum Universal Limited, Chennai

In the result, the appeals filed by Revenue in ITA Nos

ITA 139/CHNY/2025[2013-14]Status: DisposedITAT Chennai23 Jun 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

For Appellant: Ms. Anitha, Addl. CITFor Respondent: Shri Vikram Vijayaraghavan
Section 32(1)(iia)Section 40

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ,‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी एस .आर .रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos. 139, 140 & 117/CHNY/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19) The ACIT, Carborundum Universal vs. Circle LTU-1, Limited, Chennai No.43, VI Floor, Parry House, Moore Street, Chennai GPO Parrys, Chennai – 600 001. PAN : AAACC 2474P (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. Anitha, Addl. CI…

ACIT, Ltu Circle 1 Chennai, Chennai vs. Carborundum Universal Limited, Chennai

In the result, the appeals filed by Revenue in ITA Nos

ITA 117/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Jun 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

For Appellant: Ms. Anitha, Addl. CITFor Respondent: Shri Vikram Vijayaraghavan
Section 32(1)(iia)Section 40

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ,‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी एस .आर .रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos. 139, 140 & 117/CHNY/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19) The ACIT, Carborundum Universal vs. Circle LTU-1, Limited, Chennai No.43, VI Floor, Parry House, Moore Street, Chennai GPO Parrys, Chennai – 600 001. PAN : AAACC 2474P (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. Anitha, Addl. CI…

M/S. Datalog Technologies Private Limited, Coimbatoree vs. DCIT, International Taxation, Coimbatore

In the result, appeals filed by the assessee for all the three assessment years are allowed

ITA 937/CHNY/2023[2014-15]Status: DisposedITAT Chennai31 May 2024AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 935, 936 & 937/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Deputy Commissioner Of M/S. Datalog Technologies V. Income-Tax, Private Limited, International Taxation, Flat No. 6, 3Rd Street, Coimbatore. Narayandas Layout, Tatabad, Coimbatore – 641 012. [Pan: Aabcd-5720-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 08.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.05.2024 आदेश /O R D E R

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. D. Hema Bhupal, JCIT
Section 195Section 201(1)Section 9Section 9(1)(vii)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एबी टी वक", "याियक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 935, 936 & 937/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Deputy Commissioner of M/s. Datalog Technologies v. Income-tax, Private Limited, International Taxation, Flat No. 6, 3rd Street, Coimbatore. Narayandas layout, Tatabad, Coimbatore – 641 012. [PAN: AABCD-5720-C] (अपीलाथ"/Appellant) (""यथ"/Respo…

M/S. Datalog Technologies Private Limited, Coimbatore vs. DCIT, Inernational Taxation, Coimbatore

In the result, appeals filed by the assessee for all the three assessment years are allowed

ITA 936/CHNY/2023[2013-14]Status: DisposedITAT Chennai31 May 2024AY 2013-14

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 935, 936 & 937/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Deputy Commissioner Of M/S. Datalog Technologies V. Income-Tax, Private Limited, International Taxation, Flat No. 6, 3Rd Street, Coimbatore. Narayandas Layout, Tatabad, Coimbatore – 641 012. [Pan: Aabcd-5720-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 08.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.05.2024 आदेश /O R D E R

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. D. Hema Bhupal, JCIT
Section 195Section 201(1)Section 9Section 9(1)(vii)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एबी टी वक", "याियक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 935, 936 & 937/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Deputy Commissioner of M/s. Datalog Technologies v. Income-tax, Private Limited, International Taxation, Flat No. 6, 3rd Street, Coimbatore. Narayandas layout, Tatabad, Coimbatore – 641 012. [PAN: AABCD-5720-C] (अपीलाथ"/Appellant) (""यथ"/Respo…

M/S. Datalog Technologies Limited, Coimbatore vs. DCIT, International Taxation, Coimbatore

In the result, appeals filed by the assessee for all the three assessment years are allowed

ITA 935/CHNY/2023[2012-13]Status: DisposedITAT Chennai31 May 2024AY 2012-13

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 935, 936 & 937/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Deputy Commissioner Of M/S. Datalog Technologies V. Income-Tax, Private Limited, International Taxation, Flat No. 6, 3Rd Street, Coimbatore. Narayandas Layout, Tatabad, Coimbatore – 641 012. [Pan: Aabcd-5720-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 08.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.05.2024 आदेश /O R D E R

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. D. Hema Bhupal, JCIT
Section 195Section 201(1)Section 9Section 9(1)(vii)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एबी टी वक", "याियक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 935, 936 & 937/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Deputy Commissioner of M/s. Datalog Technologies v. Income-tax, Private Limited, International Taxation, Flat No. 6, 3rd Street, Coimbatore. Narayandas layout, Tatabad, Coimbatore – 641 012. [PAN: AABCD-5720-C] (अपीलाथ"/Appellant) (""यथ"/Respo…

Bhartiya International Ltd, New Delhi vs. DCIT, Circle-4(2), New Delhi

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

ITA 2110/DEL/2022[2018-19]Status: DisposedITAT Delhi16 Feb 2024AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Amit Goel, Chartered AccountantFor Respondent: Shri Rajesh Kumar, CIT-DR
Section 143(3)Section 144C(13)Section 14ASection 156Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.2110/DEL/2022 Assessment Year 2018-19 Bhartiya International Ltd. Dy. Commissioner of Income- E-52 New Mangla Puri, Mandi Road Vs. Tax Mehrauli Circle-4(2) New Delhi. New Delhi. TAN/PAN: AAACB0728M (Appellant) (Respondent) Appellant by: Shri Amit Goel, Chartered Accountant Shri Pranav Yadav, Advocate Respondent by: Shri Rajesh Kumar, CIT-DR Date of hearing: 07 02 2024 Date of pronouncement: 16 02 2024 O R D E R PER PRADIP KUMAR KEDIA-A.M. : Th…

Bhartiya International Ltd, New Delhi vs. DCIT, Circle-4(2), New Delhi

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

ITA 2109/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Jan 2024AY 2017-18

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

For Appellant: Shri Amit Goel, AdvFor Respondent: Shri Rajesh Kumar, CIT-DR
Section 143(3)Section 144BSection 144C(13)Section 14ASection 156

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.2109/DEL/2022 Assessment Year 2017-18 Bhartiya International Ltd. Dy. Commissioner of Income- E-52 New Mangla Puri Mehrauli, Vs. Tax, New Delhi. Circle-4(2), New Delhi. TAN/PAN: AAACB0728M (Appellant) (Respondent) Appellant by: Shri Amit Goel, Adv. Shri Nippun Mittal, CA Mr. Pranav Yadav, Adv. Respondent by: Shri Rajesh Kumar, CIT-DR Date of hearing: 08 11 2023 Date of pronouncement: 02 01 2024 O R D E R PER PRADIP KUMAR KEDIA-A.M. : The captioned appeal h…

Income Tax Officer (It) 3 (2) (2), Mumbai vs. M/S. Macrotech Developers Ltd (As Sucessor of Lodha Developers Ltd Which Was Bellissimo Crown Buildmart Pvt. Ltd, Mumbai

In the result, all the appeals of the revenue are dismissed and all the cross objection filed by the assesse are also dismissed

ITA 783/MUM/2022[2016-17]Status: DisposedITAT Mumbai24 Jan 2023AY 2016-17

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: Niraj ShethFor Respondent: Soumendu Kumar Dash
Section 195Section 201Section 201(1)

…P a g e | 1 4 Appeals ITO (IT)-3(2)(2) Vs. M/s Macrotech Developer Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 782 & 783/Mum/2022 (A.Ys.2015-16 & 2016-17) Income Tax Officer (IT) Vs. M/s Macrotech Developer 3(2)(2), Room No. 1627, Ltd. (a s s uc c es s or of L odha Dev elop er 16th Floor, Air India Ltd. ) 412, Floor-4, 17 G Building, Nariman Point, Vardhaman Chamber, Mumbai – 400021 Cawasji Patel Road, Horniman Circle, Fort, Mumbai - 400001 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACL1490J Appellant…

Income Tax Officer (It) 3(2) (2), Mumbai vs. M/S. Macrotech Developers Ltd (As Sucessor of Lodha Developers Ltd Which Was Bellissimo Crown Buildmart Pvt. Ltd, Mumbai

In the result, all the appeals of the revenue are dismissed and all the cross objection filed by the assesse are also dismissed

ITA 782/MUM/2022[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: Niraj ShethFor Respondent: Soumendu Kumar Dash
Section 195Section 201Section 201(1)

…P a g e | 1 4 Appeals ITO (IT)-3(2)(2) Vs. M/s Macrotech Developer Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 782 & 783/Mum/2022 (A.Ys.2015-16 & 2016-17) Income Tax Officer (IT) Vs. M/s Macrotech Developer 3(2)(2), Room No. 1627, Ltd. (a s s uc c es s or of L odha Dev elop er 16th Floor, Air India Ltd. ) 412, Floor-4, 17 G Building, Nariman Point, Vardhaman Chamber, Mumbai – 400021 Cawasji Patel Road, Horniman Circle, Fort, Mumbai - 400001 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACL1490J Appellant…

Income Tax Officer (It) 3(2) (2), Mumbai vs. M/S. Macrotech Developers Ltd, Mumbai

In the result, all the appeals of the revenue are dismissed and all the cross objection filed by the assesse are also dismissed

ITA 500/MUM/2022[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Niraj ShethFor Respondent: Soumendu Kumar Dash
Section 195Section 201Section 201(1)

…P a g e | 1 9 Appeals ITO (IT)-3(2)(2) Vs. M/s Macrotech Developer Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 497 to 500 & 784/Mum/2022 (A.Ys.2014-15 to 2016-17 & 2018-19) Income Tax Officer (IT) Vs. M/s Macrotech Developer 3(2)(2), Room No. 1627, Ltd. (a s s uc c es s or of L odha Dev elop er 16th Floor, Air India Ltd. w hic h wa s B e llis s iom o Crow n B uildmart Pv t. L td ) Building, Nariman Point, 412, Floor-4, 17 G Mumbai – 400021 Vardhaman Chamber, Cawasji Patel Road, Horniman Circle, Fort,…

Income Tax Officer (It) 3(2) (2), Mumbai vs. M/S. Macrotech Develope\Rs Ltd (As Sucessor of Lodha Developers Ltd Which Was Sucessor of Bellissimo Crown Builders P. Ltd, Mumbai

In the result, all the appeals of the revenue are dismissed and all the cross objection filed by the assesse are also dismissed

ITA 498/MUM/2022[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Niraj ShethFor Respondent: Soumendu Kumar Dash
Section 195Section 201Section 201(1)

…P a g e | 1 9 Appeals ITO (IT)-3(2)(2) Vs. M/s Macrotech Developer Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 497 to 500 & 784/Mum/2022 (A.Ys.2014-15 to 2016-17 & 2018-19) Income Tax Officer (IT) Vs. M/s Macrotech Developer 3(2)(2), Room No. 1627, Ltd. (a s s uc c es s or of L odha Dev elop er 16th Floor, Air India Ltd. w hic h wa s B e llis s iom o Crow n B uildmart Pv t. L td ) Building, Nariman Point, 412, Floor-4, 17 G Mumbai – 400021 Vardhaman Chamber, Cawasji Patel Road, Horniman Circle, Fort,…

Income Tax Officer (It), Mumbai vs. M/S. Macrotech Developers Ltd (As Sucessor of Lodha Developers Ltd Which Was Bellissimo Crown Buildmart Pvt. Ltd, Mumbai

In the result, all the appeals of the revenue are dismissed and all the cross objection filed by the assesse are also dismissed

ITA 497/MUM/2022[2014-15]Status: DisposedITAT Mumbai24 Jan 2023AY 2014-15

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Niraj ShethFor Respondent: Soumendu Kumar Dash
Section 195Section 201Section 201(1)

…P a g e | 1 9 Appeals ITO (IT)-3(2)(2) Vs. M/s Macrotech Developer Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 497 to 500 & 784/Mum/2022 (A.Ys.2014-15 to 2016-17 & 2018-19) Income Tax Officer (IT) Vs. M/s Macrotech Developer 3(2)(2), Room No. 1627, Ltd. (a s s uc c es s or of L odha Dev elop er 16th Floor, Air India Ltd. w hic h wa s B e llis s iom o Crow n B uildmart Pv t. L td ) Building, Nariman Point, 412, Floor-4, 17 G Mumbai – 400021 Vardhaman Chamber, Cawasji Patel Road, Horniman Circle, Fort,…

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…