DIT (IT) v. BNP Paribas SA

214 Taxmann 548High Court2013#10601 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 10(38)Section 14A Section 68

Issues it is cited on

disallowance under section 14a disallowance u/s 14a section 14a previous year company section 14 total income business document interest section 143(3)india

Judgments citing DIT (IT) v. BNP Paribas SA

ACIT-CENTRAL CIRCLE -2(1), NAGPUR vs. SHRI NANDKUMAR KHATTUMAL HARCHANDANI , NAGPUR

In the result, appeal of the Revenue stands dismissed

ITA 411/NAG/2019[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandipkumar Salunke

Section 10(38)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.411/Nag./2019 (Assessment Year : 2015–16) Asstt. Commissioner of Income Tax ……………. Appellant Central Circle–2(1), Nagpur v/s Shri Nandkumar Khatumal Harchandani ……………. Respondent 469, Poonam Villa, New Colony Nagpur 440 013 PAN – AATPH2594R Assessee by : Shri Manoj G. Moryani Revenue by : Shri Sandipkumar Salunke Date of Hearing – 21/01/2025 Date of Order – 25/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed against the impugned order date…

TML INDUSTRIES LTD.,VADODARA vs. THE INCOME TAX OFFICER, WARD-2(1)(4), NOW THE DCIT, CIRCLE-2(1)(1), VADODARA

In the result, appeal of the assessee is partly allowed

ITA 14/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad30 May 2024AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaassessment Year: 2014-15

Section 1Section 10Section 115JSection 14A

…ITA No.14/Ahd/2023 A.Y. 2014-15 Page 1 of 8 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2014-15 TML Industries Limited, Income Tax Officer, 601-B Tower Ward – 2(1)(4), Alkapuri Arcade, (Now DCIT, Circle – 2(1)(1)), Vadodara – 390 007. Baroda. Vs. Gujarat [PAN – AABCT 0793 K] (Appellant) (Respondent) Assessee by Shri Vimal Desai, AR Revenue by Shri Pratik Sharma, Sr. DR Date of Hearing 21.05.2024 Date of Pronouncement 30.05.2024 O R D E R PER SIDDHARTHA NAUTIYAL, JUDICIA…

AARTI SPONGE AND POWER LTD.,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, -1(1), RAIPUR, RAIPUR

In the result appeal of the assessee is partly allowed for statistical purposes

ITA 70/RPR/2023[2013-14]Status: DisposedITAT Raipur20 Sept 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.70/Rpr/2023 िनधा"रण वष" /Assessment Year: 2013-14 V. Aarti Sponge & Power Ltd. Acit -1 (1) Aarti House, Ashoka Ratna Shankar Raipur Nagar, Raipur, Chhattisgarh – 492 001

For Respondent: Sr. D.R

Section 143(3)Section 14ASection 250

…आयकर अपीलीय अिधकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH: RAIPUR "ी रवीश सूद, "ाियक सद", एवं "ी अ"ण खोडिपया, लेखा सद" के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.70/RPR/2023 िनधा"रण वष" /Assessment Year: 2013-14 v. Aarti Sponge & Power Ltd. ACIT -1 (1) Aarti House, Ashoka Ratna Shankar Raipur Nagar, Raipur, Chhattisgarh – 492 001 [PAN: AAECA 7235 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri R. B. Doshi, C.A. अपीलाथ" की ओर से/ Appellant by Shri Satya Prakash Sharma, ""थ" की ओर से /Respondent by : Sr. D.R. सुनवाई…

JT.CIT.(OSD),CIRCLE-1(1)(1),, AHMEDABAD vs. AXIS BANK LIMITED,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 956/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad29 Mar 2022AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 852/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2015-2016 Axis Bank Limited, J.C.I.T., “Trishul”, 3Rd Floor, Vs. Circle-1(1)(1), Opp. Samtheshwar Mahadev, Ahmedabad. Near Law Garden, Ellisbridge, Ahmedabad-380006. Pan: Aaacu2414K

For Appellant: Shri S.N. Soparkar Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT.D.R

Section 133Section 14ASection 43D

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 852/AHD/2019 िनधा"रण वष"/Asstt. Year: 2015-2016 Axis Bank Limited, J.C.I.T., “Trishul”, 3rd Floor, Vs. Circle-1(1)(1), Opp. Samtheshwar Mahadev, Ahmedabad. Near Law Garden, Ellisbridge, Ahmedabad-380006. PAN: AAACU2414K And आयकर अपील सं./ITA No. 956/AHD/2019 िनधा"रण वष"/Asstt. Year: 2015-2016 J.C.I.T.(OSD), Axis Bank Limited, Circle-1(1)(1), Vs. “Trishul”, 3rd Floo…

AXIS BANK LIMITED,,AHMEDABAD vs. JT.CIT.,CIRCLE-1(1)(1),, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 852/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad29 Mar 2022AY 2015-16

For Appellant: Shri S.N. Soparkar Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT.D.R

Section 133Section 14ASection 43D

M/S KARNATAKA STATE BEVERAGES CORPORATION LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, the appeal of the assessee is dismissed

ITA 973/BANG/2018[2012-13]Status: DisposedITAT Bangalore09 Dec 2021AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year : 2012-13

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Chetan R., Addl. CIT(DR)(ITAT), Bengaluru

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment year : 2012-13 M/s. Karnataka State Beverages Vs. The Deputy Commissioner Corporation Lt., of Income Tax, 4th Floor, TTMC Building, ‘A’ Block, Circle 4(1)(1), BMTC, Shanthinagar, Bangalore. Bangalore – 560 027. PAN: AACCK 1421A APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, Advocate Respondent by : Shri Chetan R., Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 30.11.2021 Date of Pronouncement : 09.12.2021 O R D E R Per Chandra Poojari, A…

AXIS BANK LIMITED,AHMEDABAD vs. THE DY.CIT, CIRCLE-1 NOW CIRCLE-1(1)(1), AHMEDABAD

In the result appeal of the Revenue is partly allowed for statistical purposes

ITA 311/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad28 Oct 2021AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 311/Ahd/2016 2010-11 Axis Bank Limited, D.C.I.T., “Trishul”, 3Rd Floor, Circle-1(1)(1) Opp. Samtheshwar Ahmedabad. Mahadev Near Law Garden, Ellisbridge, Ahmedabad-380006. Pan: Aaacu2414K 2. 2176/Ahd/2016 2011-12 Axis Bank Limited, D.C.I.T., “Trishul”, 3Rd Floor, Circle-1(1)(1) Opp. Samtheshwar Ahmedabad. Mahadev Near Law Garden, Ellisbridge, Ahmedabad-380006. Pan: Aaacu2414K 3. 2173/Ahd/2016 2011-12 D.C.I.T., Axis Bank Limited, Circle-1(1)(1) Ahmedabad. Ahmedabad. Pan: Aaacu2414K 4. 165/Ahd/2017 2012-13 Axis Bank Limited, D.C.I.T., Ahmedabad. Circle-1(1)(1) Ahmedabad. Pan: Aaacu2414K 5. 287/Ahd/2017 2012-13 D.C.I.T., Axis Bank Limited, Circle-1(1)(1) Ahmedabad. Ahmedabad. Pan: Aaacu2414K 6-7 520 & 2013-14 Axis Bank Limited, D.C.I.T., 521/Ahd/2018 & Ahmedabad. Circle-1(1)(1) 2014-15 Ahmedabad. Pan: Aaacu2414K 8-9 604 & 605/ 2013-14 D.C.I.T., Axis Bank Limited, Ahd/2018 & Circle-1(1)(1) Ahmedabad. 2014-15 Ahmedabad. Pan: Aaacu2414K

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Smt. Urvashi Shodhan, and Shri Parin Shah,For Respondent: Shri Anshu Prakash, CIT.DR

Section 14A

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 311/Ahd/2016 2010-11 Axis Bank Limited, D.C.I.T., “Trishul”, 3rd Floor, Circle-1(1)(1) Opp. Samtheshwar Ahmedabad. Mahadev Near Law Garden, Ellisbridge, Ahmedabad-380006. PAN: AAACU2414K 2. 2176/Ahd/2016 2011-12 Axis Bank Limited, D.C.I.T., “Trishul”, 3rd Floor, Circle-1(1)(1) Opp. Samtheshwa…

M/S. SRF LIMITED,GURGAON vs. DCIT, NEW DELHI

In the result appeal of the appellant assessee is partly allowed for statistical purposes

ITA 2064/DEL/2014[2007-08]Status: DisposedITAT Delhi06 Apr 2021AY 2007-08

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2007-08

For Appellant: S/Shri Pradeep Dinodia &For Respondent: Shri Surender Pal, CIT DR

Section 143(3)Section 14ASection 14A(1)Section 37Section 9C

…- INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1” NEW DELHI” BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2007-08 SRF Limited, DCIT, Block-C, Unitech Crest, Circle 9(1), Vs. Greenwood City, Sector-45, New Delhi. Gurgaon – 122 003 PAN AAACS0206P (Appellant) (Respondent) Assessee by: S/Shri Pradeep Dinodia & R.K. Kapoor, CA Department by : Shri Surender Pal, CIT DR Date of Hearing 20/01/2021 Date of 06/04/2021 pronouncement O R D E R PER AMIT SHUKLA, J.M. The aforesaid appeal has been filed by the assessee against order dated 23.01.2014 passed by Ld. Commissio…

ASSTT. COMMISSIONER OF INCOME TAX, BAREILLY vs. M/S L.H SUGAR FACTORY PVT. LTD.,, PILIBHIT

In the result, the appeals of the Revenue are dismissed whereas the appeal of the assessee is partly allowed and partly allowed for statistical purposes

ITA 416/LKW/2013[2007-08]Status: DisposedITAT Lucknow18 Jan 2019AY 2007-08

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 260A

…I.T.A. No.416/Lkw/2013 I.T.A. No.752/Lkw/2016 1 I.T.A. No.772/Lkw/2016 Assessment Year:2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.416/Lkw/2013 Assessment Year:2007-08 A.C.I.T., Vs. M/s L. H. Sugar Factory Pvt. Ltd., Range-2, Civil Lines, Bareilly. Pilibhit. PAN:AAACL 4597 L (Appellant) (Respondent) I.T.A. No.752/Lkw/2016 Assessment Year:2012-13 M/s L. H. Sugar Factory Pvt. Vs. Jt. C.I.T., Ltd., Civil Lines, Range-II, Pilibhit. Bareilly. PAN:AAACL 4597 L (Appellant) (Respondent) I.T.A. No.…

ITO 10(2)(1), MUMBAI vs. JPA SOLUTIONS P.LTD, MUMBAI

The appeal of the Revenue is dismissed

ITA 4640/MUM/2015[2011-12]Status: DisposedITAT Mumbai01 Sept 2016AY 2011-12

Bench: Shri Joginder Singh, Assessment Year:2011-12 Income Tax Officer-10(2)(1), M/S Jpa Solutions Pvt. Ltd. Room No.408, 4Th Floor, 102, Man Gouse, S.V. Road, बनाम/ Aayakar Bhavan, Vile Parle (West), Vs. M.K. Marg, Mumbai-400056 Mumbai-400020 "नधा"रती / Assessee राज"व / Revenue P.A. No.Aabcj7151K

Section 14A

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, Assessment Year:2011-12 Income Tax Officer-10(2)(1), M/s JPA Solutions Pvt. Ltd. Room No.408, 4th Floor, 102, Man Gouse, S.V. Road, बनाम/ Aayakar Bhavan, Vile Parle (West), Vs. M.K. Marg, Mumbai-400056 Mumbai-400020 "नधा"रती / Assessee राज"व / Revenue P.A. No.AABCJ7151K Ms. Mahua Sarkar -DR राज"व क" ओर से / Revenue by "नधा"रती क" ओर से / Assessee by None सुनवाई क" तार"ख / Date of Hearing 29/08/2016 01/09/2016 आदेश क" तार"…