DCIT v. Gabriel India

173 Taxmann.com 219Reported decision2025#6275 most cited

What is DCIT v. Gabriel India authority for?

Deduction under Section 80G is allowable for CSR expenditure if the donee institution is eligible for such deduction and receipts are furnished. The Assessing Officer's implied acceptance of the donation, based on furnished details, is also a key factor.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2026.

Also referred to as

DCIT v. Gabriel India · section 80G · CSR expenses · deduction for CSR · charitable trust donation · eligible donee · furnished receipts · implied acceptance · tax benefit · Mumbai ITAT

Sections most often in play

Section 37(1)Section 80GSection 143(3)Section 263Section 142(1)Section 135Section 144BSection 14A

Issues it is cited on

section 80g(2)(a)section 80g(1)section 80g(2)csr expendituresection 135section 30tax benefitsection 37(1)section 80gerroneous and prejudicialapplication of incomechange of opinion

Judgments citing DCIT v. Gabriel India

DCIT, Circle-1(1)(1), Ahmedabad vs. Adani Logistics Ltd, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 1837/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad12 Feb 2026AY 2020-21

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2020-21

Section 143(3)Section 14ASection 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Years: 2020-21 Deputy Commissioner of Adani Logistics Ltd, Income Tax, Adani Corporate House, Circle – 1(1)(1), Shantigram, S G Highway, Ahmedabad - 380015 Nr. Vaishnodevi Circle, Vs. Ahmedabad, Gujarat - 382421 [PAN – AABCI4157J] (Appellant) (Respondent) Assessee by Shri Dhrunal Bhatt, AR Revenue by Shri R P Rastogi, CIT-D.R Date of Hearing 05.02.2026 Date of Pronouncement 12.02.2026 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This…

Here Solutions India Private Limited, Mumbai vs. The Deputy Commissioner of Income Tax (Circle 4(2)(1), Mumbai)

In the result, appeal of the assessee is allowed

ITA 6658/MUM/2025[2022-2023]Status: DisposedITAT Mumbai30 Jan 2026AY 2022-2023

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2022-23

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri Pravin Salunkhe, Sr. DR
Section 144C(5)Section 37Section 37(1)Section 80GSection 80G(1)(i)Section 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2022-23 Here Solutions India Private The Deputy Commissioner of Limited Income Tax, Circle-4(2)(1), 11th Floor, Central B Wing, Mumbai Nesco IT Park, Tower 4, Nesco Complex, Vs. Western Express Highway, Goregaon East, Mumbai - 400063 (PAN: AACCN7231R) (Appellant) (Respondent) Present for: Assessee : Shri Ketan Ved, CA Revenue : Shri Pravin Salunkhe, Sr. DR Date of Hearing : 02.12.2025 Date of Pronouncement : 30.01.2026 O R D E R PER GIRISH AGRAWAL, ACCOUNTAN…

Jewelex India Priavte Limited, Mumbai vs. DCIT Circle-14(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 5285/MUM/2025[2020-21]Status: DisposedITAT Mumbai05 Jan 2026AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarjewelex India Private V/S. Deputy Commissioner Of Limited बनाम Income Tax, Circle – 401 Trade Centre, Bandra 14(1)(1), Aayakar Bhavan, Kurla Complex, Bandra Maharishi Karve Marg, (East), Mumbai – 400 098, Mumbai – 400 020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcj4523H Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Nitesh Joshi, ARFor Respondent: Ms. Kavitha Kaushik, (Sr. DR)
Section 135Section 143(3)Section 37Section 37(1)Section 43(6)(c)Section 80G

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Jewelex India Private v/s. Deputy Commissioner of Limited बनाम Income Tax, Circle – 401 Trade Centre, Bandra 14(1)(1), Aayakar Bhavan, Kurla Complex, Bandra Maharishi Karve Marg, (East), Mumbai – 400 098, Mumbai – 400 020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCJ4523H Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Nitesh Joshi, AR Respondent by : Ms. Kavitha Kaushik, (Sr. DR) Date of Hearing 12.12.2025 Date of Pronoun…

Dy. Commissioner of Income Tax, Circle-1(1), Pune vs. Honeywell Automation India Limited, Pune

In the result, the appeal of the Revenue is dismissed

ITA 1096/PUN/2025[2020-21]Status: DisposedITAT Pune09 Dec 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Siddhesh Chaugule &For Respondent: Shri Manish M. Mehta
Section 135Section 143(1)Section 143(2)Section 143(3)Section 37Section 37(1)Section 80GSection 80G(1)(ii)Section 80G(2)(a)Section 80G(5)(vi)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1096/PUN/2025 धििाारण वर्ा / Assessment Year : 2020-21 Dy. Commissioner of Income Tax, Honeywell Automation India Limited, Circle-1(1), Pune 56 and 57, Hadapsar Industrial Area, Vs. Hadapsar, Pune-411013, PAN : AAACT3904F अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Siddhesh Chaugule & Ms. Vijayalaxmi Ranka Department by : Shri Manish M. Mehta Date of hearing : 03-11-2025 Date of 09-12-2025 Pronoun…

Morgan Stanley Advantage Services Private Limited, Mumbai vs. The National Faceless Assessment Centre, Delhi

Appeal is dismissed

ITA 3533/MUM/2024[AY 2020-21]Status: DisposedITAT Mumbai08 Dec 2025

Bench: Shri Pawan Singh (Jm) & Shri Omkareshwar Chidara (Am) Morgan Stanley Advantage The National Faceless Services Private Limited Assessment Centre Building No. 5, Athena Vs. Delhi Mindspace, Sector 30, Goregaon West, Mumbai-400 064. Pan : Aaeca3400B Appellant Respondent

For Respondent: Assessee by Shri Madhur Agrawal, CA
Section 270ASection 80GSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “J” Bench, Mumbai. Before Shri Pawan Singh (JM) & Shri Omkareshwar Chidara (AM) Morgan Stanley Advantage The National Faceless Services Private Limited Assessment Centre Building No. 5, Athena Vs. Delhi Mindspace, Sector 30, Goregaon West, Mumbai-400 064. PAN : AAECA3400B Appellant Respondent : Assessee by Shri Madhur Agrawal, CA : Revenue by Shri Pankaj Kumar : 20/11/2025 Date of Hearing : 08/12/2025 Date of pronouncement O R D E R Per Omkareshwar Chidara (AM) :- In the above cited appeal, the appellant raised the grounds – viz., the assessment order passed by the…

Bharat Serums and Vaccines Limited, Mumbai vs. Deputy Commissioner of Income Tax - Circle 15(1)(2), Mumbai

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

ITA 2780/MUM/2025[2020-2021]Status: DisposedITAT Mumbai18 Nov 2025AY 2020-2021

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarbharat Serums & V/S. Deputy Commissioner Of Vaccines Limited बनाम Income Tax, Circle – 15(1)(2), 3Rd Floor, Liberty Tower, Aayakar Bhavan, Mumbai – Airoli, Navi Mumbai – 400 020, Maharashtra 400708, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacb2431M Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Manoj Mundra,ARFor Respondent: Shri Leyaqat Ali Aafaqui (Sr.DR)
Section 142(1)Section 143(3)Section 263Section 37(1)Section 80GSection 80G(5)

…IN THE INCOME-TAX APPELLATE TRIBUNAL”B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Bharat Serums and v/s. Deputy Commissioner of Vaccines Limited बनाम Income Tax, Circle – 15(1)(2), 3rd Floor, Liberty Tower, Aayakar Bhavan, Mumbai – Airoli, Navi Mumbai – 400 020, Maharashtra 400708, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACB2431M Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Manoj Mundra,AR Respondent by : Shri Leyaqat Ali Aafaqui (Sr.DR) Date of Hearing 01.10.2025 Date of Pronouncement 18.11.2025 आदेश / O R D E…

Chembond Chemicals Ltd, Mumbai vs. Principal Commissioner of Income Tax PCIT -6, Mumbai

In the result, appeal of the assessee is allowed

ITA 3299/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Oct 2025AY 2020-21

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Shri. Dhiren Talati, CAFor Respondent: Shri R.A Dhyani, CIT DR
Section 142(1)Section 143(3)Section 263Section 37(1)Section 80Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2020-21 Chembond Chemicals Ltd Principal Commissioner of B/23 2nd Floor, Todi Income Tax PCIT -6, Industrial Estate, Mumbai New Sunmill Compound, Vs. Lower Parel, Mumbai - 400013 (PAN: AAACC5467A) (Appellant) (Respondent) Present for: Assessee : Shri. Dhiren Talati, CA Revenue : Shri R.A Dhyani, CIT DR Date of Hearing : 09.10.2025 Date of Pronouncement : 31.10.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against th…

Deputy Commissioner of Income Tax Circle 2 1 1 Ahmedabad, Ahmedabad vs. Hdb Financial Services Limited, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 1507/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad16 Oct 2025AY 2020-21

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2020-21

Section 143(3)Section 14ASection 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2020-21 Deputy Commissioner of HDB Financial Services Income Tax, Limited, 2nd Floor, Radhika, Circle 2 1 1, 4th Floor, Aaykar Bhavan, Law Gardena Road, Vejalpur, Navrangpura, Vs. Anandnagar Road, Ahmedabad – 380 009 Ahmedabad – 380 015. (Gujarat). (Gujarat). [PAN – AABCH 8761 M] (Appellant) (Respondent) Assessee by Shri Biren Shah, AR Revenue by Shri Alpesh Parmar, CIT-DR Date of Hearing 18.09.2025 Date of Pronouncement 16.10.2025 O R D…

Township Real Estate Developers Private Limited, Mumbai vs. Principal Commissioner of Income Tax -6, Mumbai

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

ITA 3303/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Sept 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankartownship Real Estate V/S. Principal Commissioner Of Developers Private Limited, बनाम Income Tax– 6, Room No. C-62, Vibgyor Tower, Bandra 501, 5Th Floor, Aaykar Kurla Complex, Bandra - East, Bhawan, Maharishi Karve Mumbai –400 051, Maharashtra Road, Mumbai–400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabct7356E Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Nishith Khatri, ARFor Respondent: Shri Ritesh Misra, (CIT-DR)
Section 135Section 143(3)Section 144BSection 263Section 80G

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Township Real Estate v/s. Principal Commissioner of Developers Private Limited, बनाम Income Tax– 6, Room No. C-62, Vibgyor Tower, Bandra 501, 5th Floor, Aaykar Kurla Complex, Bandra - East, Bhawan, Maharishi Karve Mumbai –400 051, Maharashtra Road, Mumbai–400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCT7356E Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Nishith Khatri, AR Respondent by : Shri Ritesh Misra, (CIT-DR) Date of Heari…

Email Pharmaceuical Industries Pvt Ltd, Mumbai vs. PCIT-4, Mumbai

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

ITA 2079/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Sept 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarm/S Emil Pharmaceutical V/S. Principal Commissioner Of Industries Pvt. Ltd. बनाम Income Tax-4 101, Mangalam, Kulupwadi Room No. 629, Aayakar Road, Borivali East, Mumbai Bhawan, Maharishi Karve –400101, Maharashtra Road, Mumbai–400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace0922A Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Anil Thakrar, CA (Virtually appeared)For Respondent: Shri Hemanshu Joshi, (Sr. DR)
Section 115BSection 142(1)Section 143(3)Section 263Section 80G

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER M/s Emil Pharmaceutical v/s. Principal Commissioner of Industries Pvt. Ltd. बनाम Income Tax-4 101, Mangalam, Kulupwadi Room No. 629, Aayakar Road, Borivali East, Mumbai Bhawan, Maharishi Karve –400101, Maharashtra Road, Mumbai–400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE0922A Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Anil Thakrar, CA (Virtually appeared) Respondent by : Shri Hemanshu Joshi, (Sr. DR) Date of Hearing 23.07…

Augmont Enterprises Private Limited, Mumbai vs. ACIT - Circle 6(1)(2), Mumbai

In the result, appeal filed by the assessee is allowed in above terms

ITA 3096/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Sept 2025AY 2020-21

Bench: Shriom Prakash Kant & Shri Raj Kumar Chauhanaugmont Enterprises Pvt. Ltd. Acit Circle-6(1)(2), 201, A/B & 202, 2Nd Floor, Trade Vs. R. No. 506, 5Th Floor, Aayakar World, D-Wing, Kamala Mills Bhavan, Mumbai-400 020 Compound, S. B. Marg, Lower Parel (West), Mumbai-400 003. Pan: Aagcr3007D (Appellant) (Respondent) Assessee Represented By : Ms. Ridhisha Jain, Ld. Ar Department Represented By : Shri Rajesh Kumar Yadav, Ld. Dr Date Of Conclusion Of Hearing : 05.08.2025 Date Of Pronouncement : 12.09.2025

Section 143(2)Section 143(3)Section 263Section 37(1)Section 41Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRIOM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Augmont Enterprises Pvt. Ltd. ACIT Circle-6(1)(2), 201, A/B & 202, 2nd Floor, Trade Vs. R. No. 506, 5th floor, Aayakar World, D-Wing, Kamala Mills Bhavan, Mumbai-400 020 Compound, S. B. Marg, Lower Parel (West), Mumbai-400 003. PAN: AAGCR3007D (Appellant) (Respondent) Assessee Represented by : Ms. Ridhisha Jain, Ld. AR Department Represented by : Shri Rajesh Kumar Yadav, Ld. DR Date of conclusion of Hearing : 05.08.2025 Date of Pronouncement : 12.09.2025 O R D E R…

Chemical Process Piping Pvt Ltd, Mumbai vs. Principal Commissioner of Income Tax -6, Mumbai

In the result, the appeal filed by the assessee is allowed in above terms

ITA 2953/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Sept 2025AY 2020-21

Bench: Shriom Prakash Kant & Shri Raj Kumar Chauhanm/S. Chemical Process Piping Pcit, Mumbai-6, Pvt. Ltd. Vs. R. No. 501, Aayakar Bhavan, Ground Floor, Cpe Plot, B.S.D. Marg, Churchgate, Mumbai-400 Govandi, Mumbai-400 088 020 Pan: Aaccc6212D (Appellant) (Respondent) Assessee Represented By : Shri Nishit Gandhi & Shri Harshad Shah, Ld. Ars Department Represented By : Shri R. A. Dhyani, Ld. Dr Date Of Conclusion Of Hearing : 12.06.2025 Date Of Pronouncement : 12.09.2025

Section 143(3)Section 263Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRIOM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER M/s. Chemical Process Piping PCIT, Mumbai-6, Pvt. Ltd. Vs. R. No. 501, Aayakar Bhavan, Ground Floor, CPE Plot, B.S.D. Marg, Churchgate, Mumbai-400 Govandi, Mumbai-400 088 020 PAN: AACCC6212D (Appellant) (Respondent) Assessee Represented by : Shri Nishit Gandhi & Shri Harshad Shah, Ld. ARs Department Represented by : Shri R. A. Dhyani, Ld. DR Date of conclusion of Hearing : 12.06.2025 Date of Pronouncement : 12.09.2025 O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. Thi…

Capgemini Technology Services India Limited, Pune vs. Assistant Commissioner of Income Tax, Pune

ITA 1252/PUN/2025[2018-19]Status: DisposedITAT Pune30 Jul 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 115JSection 135Section 142(1)Section 143(3)Section 263Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.1252/PUN/2025 Assessment year : 2018-19 Capgemini Technology Services India Ltd. Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase III, MIDC SEZ, Village Man, Taluka Mulshi, Pune - 411057 PAN: AABCM4573E (Appellant) PCIT, Pune-1 Vs. (Respondent) Assessee by Shri Nikhil S Pathak Department by Shri Amol Khairnar, CIT-DR Date of hearing 29-07-2025 Date of pronouncement 30-07-2025 ORDER PER R.K. PANDA, VP: This appeal filed by the assessee is directed against the orde…

E-Xpress Interactive Software Private Limited, Mumbai vs. PCIT-04, Mumbai

In the result, appeals of the revenue are dismissed

ITA 1951/MUM/2025[2020-21]Status: DisposedITAT Mumbai24 Jul 2025AY 2020-21

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am E-Xpress Interactive Software Private Pcit-4, Limited Mumbai 401, 4Th Floor, Wester Edge 1, Vs. Western Express High Way, Borivali (E), Mumbai-400 066

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Ritesh Misra
Section 143(3)Section 263Section 37Section 37(1)Section 80CSection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM E-xpress Interactive Software Private PCIT-4, Limited Mumbai 401, 4th Floor, Wester Edge 1, Vs. Western Express High Way, Borivali (E), Mumbai-400 066 PAN/GIR No. AAACE 6838 R (Appellant) : (Respondent) Appellant by : Shri Bhupendra Shah Respondent by : Shri Ritesh Misra Date of Hearing : 16.07.2025 Date of Pronouncement : 24.07.2025 O R D E R Per Saktijit Dey, VP: This is an appeal by the assessee against order dated 21.03.2025, passed u/s. 263 of the Income Tax Act, 1961 (‘the Act’) by learned…

The Ruby Mills Limited, Mumbai vs. PCIT (Central) - 8, Mumbai

In the result, appeals of the revenue are dismissed

ITA 3035/MUM/2025[2020-21]Status: DisposedITAT Mumbai27 Jun 2025AY 2020-21

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) The Ruby Mills Limited Pr. Commissioner Of Income Tax 11Th Floor, Ruby House A, Vs (Central)-5, Aayakar Bhawan, J.K. Sawant Marg, Dadar West, Mumbai-400020. Mumbai – 400028. [Pan No. Aaact0220G] Appellant / Assessee Respondent / Revenue

Section 143(3)Section 254(1)Section 263Section 263(1)Section 68Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) The Ruby Mills Limited Pr. Commissioner of Income Tax 11th Floor, Ruby House A, Vs (Central)-5, Aayakar Bhawan, J.K. Sawant Marg, Dadar West, Mumbai-400020. Mumbai – 400028. [PAN No. AAACT0220G] Appellant / Assessee Respondent / Revenue Assessee by Ms. Simran Dhawan & Ravi Ganatra Advocates Revenue by Shri Umashankar Prasad, CIT-DR Date of institution of appeal 30.04.2025 Date of hearing 26.06.2025 Date of pronouncement 27.06.2025 Order under section…

Raj Shipping Agencies Limited, Mumbai vs. Principal Commissioner of Income Tax -5, Mumbai

In the result, appeals of the revenue are dismissed

ITA 2853/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Jun 2025AY 2020-21

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) Raj Shipping Agencies Limited Pr. Commissioner Of Income Tax- Banaji Mansion, 17 Banaji Street Fort, Vs 5, Aayakarbhawan, Mumbai – 400023. Mumbai-400020. [Pan No. Aaacr3051R] Appellant / Assessee Respondent / Revenue

Section 143(3)Section 254(1)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) Raj Shipping Agencies Limited Pr. Commissioner of Income Tax- Banaji Mansion, 17 Banaji Street Fort, Vs 5, AayakarBhawan, Mumbai – 400023. Mumbai-400020. [PAN No. AAACR3051R] Appellant / Assessee Respondent / Revenue Assessee by Shri Nitish Joshi, Advocate / (AR) Revenue by Shri Umashankar Prasad, CIT-DR Date of institution of appeal 25.04.2025 Date of hearing 25.06.2025 Date of pronouncement 25.06.2025 Order under section 254(1) of Income Tax Act PE…

Dalal and Broacha Stock Broking Pvt Ltd, Mumbai vs. Pr. Commissioner of Income Tax-4, Mumbai

In the result, appeals of the revenue are dismissed

ITA 2718/MUM/2025[2020-21]Status: DisposedITAT Mumbai23 Jun 2025AY 2020-21

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) Dalal & Broacha Stock Broking Pr. Commissioner Of Income Tax-4, Pvt. Ltd. Vs Aayakar Bhawan, M.K.Road, 506, Maker Chambers V, 221, Mumbai Nariman Point, Mumbai – 400021. [Pan No. Aaacd5662J] Appellant / Assessee Respondent / Revenue

Section 115BSection 142(1)Section 254(1)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) Dalal And Broacha Stock Broking Pr. Commissioner of Income Tax-4, Pvt. Ltd. Vs Aayakar Bhawan, M.K.Road, 506, Maker Chambers V, 221, Mumbai Nariman Point, Mumbai – 400021. [PAN No. AAACD5662J] Appellant / Assessee Respondent / Revenue Assessee by Shri Dharmesh Shah Advocate with Ms Mitali Parekh, Advocate Revenue by Shri Annavaram Kosuri, Sr. DR Date of institution of appeal 21.04.2025 Date of hearing 19.06.2025 Date of pronouncement 23.06.2025 Order…

A.K. Capital Services Limited, Mumbai vs. PCIT, Mumbai

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

ITA 2959/MUM/2025[2020-21]Status: DisposedITAT Mumbai16 Jun 2025AY 2020-21

Bench: Shri Sandeep Gosain, () & Shri Prabhash Shankar, ()

Section 142Section 143(3)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, (JUDICIAL MEMBER) & SHRI PRABHASH SHANKAR, (ACCOUNTANT MEMBER) I.T.A. No. 2959/Mum/2025 Assessment Year: 2020-21 A. K. Capital Services Vs. Principal Limited Commissioner of 603, 6th Floor, Windsor, Income Tax, Off CST Road, Kalina, Mumbai – 400003. Santacruz, Mumbai – 400098. PAN: AAACA1069L (Appellant) (Respondent) Appellant by Shri. Govind Javeri Respondent by Shri. Rajesh Kumar Yadav (CIT DR) Date of Hearing 12.06.2025 Date of Pronouncement 16.06.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed…