DIT v. HSBC Asset Management (I) (P) Ltd.

228 Taxmann 365High Court2015#9776 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Issues it is cited on

non-compete feeenduring benefitsection 40(a)(ia)revenue expenditurecapital expendituresection 37(1)section 263section 37scrutiny assessmentprevious yearsection 143(2)company

Judgments citing DIT v. HSBC Asset Management (I) (P) Ltd.

PRIMETALS TECHNOLOGIES INDIA PVT. LTD.,KOLKATA vs. ACIT, CIRCLE - 1(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2017-18

ITA 372/KOL/2022[2018-2019]Status: DisposedITAT Kolkata16 May 2024AY 2018-2019

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 371 & 372/Kol/2022 Assessment Year: 2017-18 & 2018-19 Primetals Technologies India Pvt. Ltd. Acit, Circle-1(1), Kolkata 5Th Floor, Tower-C Vs Dlf, It Park-I 08 Majore Arterial Road New Town Kolkata - 700156 [Pan : Aaecv9657M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ajoy Vora, Sr. Advocate & Pooja Saraf, Ar Revenue By : Shri Rakesh Kumar Das, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 21/02/2024 घोषणा क" तारीख /Date Of Pronouncement: 16/05/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Final Assessment Orders Framed U/S 143(3) R.W.S. 144C & 144C(5) Of The Income Tax Act, 1961 (Hereinafter ‘The Act’) By The Deputy Commissioner Of Income Tax, Circle – 1(1), Kolkata (Hereinafter The “Ld. Ao”) Even Dt. 29/04/2022, Passed In Pursuance Of The Directions Of The Ld. Dispute Resolution Panel -2, New Delhi, Dt. 18/02/2022 For Assessment Year 2017-18 & Dt. 04/03/2022 For Assessment Year 2018-19, Passed U/S 144C(5) Of The Act. 2. The Assessee Has Raised The Following Grounds Of Appeal For Assessment Year 2017-18:- “Ground 1:

For Appellant: Shri Ajoy Vora, Sr. Advocate and Pooja Saraf, ARFor Respondent: Shri Rakesh Kumar Das, CIT, D/R
Section 143(3)Section 144CSection 144C(5)Section 156Section 32(1)Section 92C

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 371 & 372/Kol/2022 Assessment Year: 2017-18 & 2018-19 Primetals Technologies India Pvt. Ltd. ACIT, Circle-1(1), Kolkata 5th Floor, Tower-C Vs DLF, IT Park-I 08 Majore Arterial Road New Town Kolkata - 700156 [PAN : AAECV9657M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Ajoy Vora, Sr. Advocate and Pooja Saraf, AR Revenue by : Shri Rakesh Kumar Das, CIT, D/R सुनवाई क" तारीख/Date of Hearing : 21/02…

PRIMETALS TECHNOLOGIES INDIA PRIVATE LIMITED,KOLKATA vs. ACIT, CIRCLE-1(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2017-18

ITA 371/KOL/2022[2017-2018]Status: DisposedITAT Kolkata16 May 2024AY 2017-2018

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 371 & 372/Kol/2022 Assessment Year: 2017-18 & 2018-19 Primetals Technologies India Pvt. Ltd. Acit, Circle-1(1), Kolkata 5Th Floor, Tower-C Vs Dlf, It Park-I 08 Majore Arterial Road New Town Kolkata - 700156 [Pan : Aaecv9657M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ajoy Vora, Sr. Advocate & Pooja Saraf, Ar Revenue By : Shri Rakesh Kumar Das, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 21/02/2024 घोषणा क" तारीख /Date Of Pronouncement: 16/05/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Final Assessment Orders Framed U/S 143(3) R.W.S. 144C & 144C(5) Of The Income Tax Act, 1961 (Hereinafter ‘The Act’) By The Deputy Commissioner Of Income Tax, Circle – 1(1), Kolkata (Hereinafter The “Ld. Ao”) Even Dt. 29/04/2022, Passed In Pursuance Of The Directions Of The Ld. Dispute Resolution Panel -2, New Delhi, Dt. 18/02/2022 For Assessment Year 2017-18 & Dt. 04/03/2022 For Assessment Year 2018-19, Passed U/S 144C(5) Of The Act. 2. The Assessee Has Raised The Following Grounds Of Appeal For Assessment Year 2017-18:- “Ground 1:

For Appellant: Shri Ajoy Vora, Sr. Advocate and Pooja Saraf, ARFor Respondent: Shri Rakesh Kumar Das, CIT, D/R
Section 143(3)Section 144CSection 144C(5)Section 156Section 32(1)Section 92C

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 371 & 372/Kol/2022 Assessment Year: 2017-18 & 2018-19 Primetals Technologies India Pvt. Ltd. ACIT, Circle-1(1), Kolkata 5th Floor, Tower-C Vs DLF, IT Park-I 08 Majore Arterial Road New Town Kolkata - 700156 [PAN : AAECV9657M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Ajoy Vora, Sr. Advocate and Pooja Saraf, AR Revenue by : Shri Rakesh Kumar Das, CIT, D/R सुनवाई क" तारीख/Date of Hearing : 21/02…

DCIT, NEW DELHI vs. M/S. HINDUSTAN COCA COLA BEVERAGE PVT. LTD., NEW DELHI

In the result ground nos

ITA 3903/DEL/2015[2007-08]Status: DisposedITAT Delhi12 Apr 2023AY 2007-08

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharma

Section 143(2)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 6605/Del/2014, A.Y. 2004-05 ITA No. 6606/Del/2014, A.Y. 2005-06 ITA No. 2700/Del/2015, A.Y. 2006-07 ITA No. 2701/Del/2015, A.Y. 2007-08 M/s. Hindustan Coca-Cola Vs. Dy. Commissioner of Beverages Pvt. Ltd. Income Tax, Orchid Centre, 3rd Floor, Circle-12(1), DLF Golf Course Road, Central Revenue Building Sec-53, Gurgaon-122001, New Delhi Haryana ITA No. 3902/Del/2015, A.Y. 2006-07 ITA No. 3903/Del/2015, A.Y. 2007-08 Dy. Commissioner of Income Vs. M/s.…

DCIT, NEW DELHI vs. M/S. HINDUSTAN COCA COLA BEVERAGE PVT. LTD., NEW DELHI

In the result ground nos

ITA 3902/DEL/2015[2006-07]Status: DisposedITAT Delhi12 Apr 2023AY 2006-07

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharma

Section 143(2)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 6605/Del/2014, A.Y. 2004-05 ITA No. 6606/Del/2014, A.Y. 2005-06 ITA No. 2700/Del/2015, A.Y. 2006-07 ITA No. 2701/Del/2015, A.Y. 2007-08 M/s. Hindustan Coca-Cola Vs. Dy. Commissioner of Beverages Pvt. Ltd. Income Tax, Orchid Centre, 3rd Floor, Circle-12(1), DLF Golf Course Road, Central Revenue Building Sec-53, Gurgaon-122001, New Delhi Haryana ITA No. 3902/Del/2015, A.Y. 2006-07 ITA No. 3903/Del/2015, A.Y. 2007-08 Dy. Commissioner of Income Vs. M/s.…

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.,GURGAON vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

In the result ground nos

ITA 2701/DEL/2015[2007-08]Status: DisposedITAT Delhi12 Apr 2023AY 2007-08

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharma

Section 143(2)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 6605/Del/2014, A.Y. 2004-05 ITA No. 6606/Del/2014, A.Y. 2005-06 ITA No. 2700/Del/2015, A.Y. 2006-07 ITA No. 2701/Del/2015, A.Y. 2007-08 M/s. Hindustan Coca-Cola Vs. Dy. Commissioner of Beverages Pvt. Ltd. Income Tax, Orchid Centre, 3rd Floor, Circle-12(1), DLF Golf Course Road, Central Revenue Building Sec-53, Gurgaon-122001, New Delhi Haryana ITA No. 3902/Del/2015, A.Y. 2006-07 ITA No. 3903/Del/2015, A.Y. 2007-08 Dy. Commissioner of Income Vs. M/s.…

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.,GURGAON vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

In the result ground nos

ITA 2700/DEL/2015[2006-07]Status: DisposedITAT Delhi12 Apr 2023AY 2006-07

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharma

Section 143(2)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 6605/Del/2014, A.Y. 2004-05 ITA No. 6606/Del/2014, A.Y. 2005-06 ITA No. 2700/Del/2015, A.Y. 2006-07 ITA No. 2701/Del/2015, A.Y. 2007-08 M/s. Hindustan Coca-Cola Vs. Dy. Commissioner of Beverages Pvt. Ltd. Income Tax, Orchid Centre, 3rd Floor, Circle-12(1), DLF Golf Course Road, Central Revenue Building Sec-53, Gurgaon-122001, New Delhi Haryana ITA No. 3902/Del/2015, A.Y. 2006-07 ITA No. 3903/Del/2015, A.Y. 2007-08 Dy. Commissioner of Income Vs. M/s.…

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

In the result ground nos

ITA 6606/DEL/2014[2005-06]Status: DisposedITAT Delhi12 Apr 2023AY 2005-06

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharma

Section 143(2)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 6605/Del/2014, A.Y. 2004-05 ITA No. 6606/Del/2014, A.Y. 2005-06 ITA No. 2700/Del/2015, A.Y. 2006-07 ITA No. 2701/Del/2015, A.Y. 2007-08 M/s. Hindustan Coca-Cola Vs. Dy. Commissioner of Beverages Pvt. Ltd. Income Tax, Orchid Centre, 3rd Floor, Circle-12(1), DLF Golf Course Road, Central Revenue Building Sec-53, Gurgaon-122001, New Delhi Haryana ITA No. 3902/Del/2015, A.Y. 2006-07 ITA No. 3903/Del/2015, A.Y. 2007-08 Dy. Commissioner of Income Vs. M/s.…

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

In the result ground nos

ITA 6605/DEL/2014[2004-05]Status: DisposedITAT Delhi12 Apr 2023AY 2004-05

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharma

Section 143(2)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 6605/Del/2014, A.Y. 2004-05 ITA No. 6606/Del/2014, A.Y. 2005-06 ITA No. 2700/Del/2015, A.Y. 2006-07 ITA No. 2701/Del/2015, A.Y. 2007-08 M/s. Hindustan Coca-Cola Vs. Dy. Commissioner of Beverages Pvt. Ltd. Income Tax, Orchid Centre, 3rd Floor, Circle-12(1), DLF Golf Course Road, Central Revenue Building Sec-53, Gurgaon-122001, New Delhi Haryana ITA No. 3902/Del/2015, A.Y. 2006-07 ITA No. 3903/Del/2015, A.Y. 2007-08 Dy. Commissioner of Income Vs. M/s.…

DY CIT 15(2)(1), MUMBAI vs. M/S. HEXAWARE TECHNOLOGIES LTD., NAVI MUMBAI

ITA 7672/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Jun 2021AY 2010-11

Bench: Shri S.Rifaur Rahman () & Shri Ravish Sood () Dcit -15(2)(1) M/S Hexaware Technologies 3Rd Floor, Room No. 357, Vs. Ltd., Unit No. 152, Millennium Aayakar Bhavan, M.K. Road, Business Park, Ttc, Marine Lines, Industrial Area, Mahape, Mumbai – 400 020 Navi Mumbai – 400 710

For Appellant: Shri Rajan Vora, A.RFor Respondent: Shri Gurbinder Singh, D.R
Section 115JSection 139(1)Section 143(1)Section 143(2)Section 143(3)Section 288Section 80J

…ITA No.7672/Mum/2019 A.Y. 2010-11 1 DCIT-15(2)(1) Vs. M/s Hexaware Technologies Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI S.RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) DCIT -15(2)(1) M/s Hexaware Technologies 3rd Floor, Room No. 357, Vs. Ltd., Unit No. 152, Millennium Aayakar Bhavan, M.K. Road, Business Park, TTC, Marine Lines, Industrial Area, Mahape, Mumbai – 400 020 Navi Mumbai – 400 710 PAN No. AABCA3203F (Revenue) (Assessee) Assessee by : Shri Rajan Vora, A.R Revenue by : Shri Gurbinder Singh, D.R Date of Hearing : 22/06/2021 Date of p…

V.A. ADVISORY SERVICES PVT. LTD.,,SURAT vs. THE ACIT, CIRCLE-4,, SURAT

In the result, appeal of the assessee is allowed

ITA 2434/AHD/2015[2011-12]Status: DisposedITAT Surat14 Nov 2018AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A. No.2434/Ahd/2015/Srt िनधा"रण वष"/Assessment Year : 2011-12 Va Advisory Services Pvt. Vs. The Assistant Commissioner Of Ltd., Income Tax, Circle-4, Surat. 10Th Floor, Vishwakarma Arcade, Majura Gate, Surat – 395 002. अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Assessee By Ms. Urvashi Shodam – Ar राज"व क" ओर से /Revenue By Shri Dileep Kumar – Sr.Dr 12.10.2018 सुनवाई क" तारीख/ Date Of Hearing: 14.11.2018 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Accoutant Member: 1. This Appeal Filed By The Revenue Is Directed Against The Order Of Learned Commissioner Of Income Tax (Appeals)-Ii, Surat(In Short “The Cit (A)”) Dated 11.05.2015 Pertaining To Assessment Year 2011-12 Which In Turn Has Arisen From The Order Passed By The Assistant Commissioner Of Income Tax, Circle-4, Surat(In Short

Section 143(3)Section 32(1)Section 32(1)(ii)

…VA Advisory Services Pvt. Ltd., Vs. ACIT, Circle-4, Surat /ITA No.2434/Ahd/2015/SRT/AY.2011-12 Page 1 of 9 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A. No.2434/AHD/2015/SRT िनधा"रण वष"/Assessment Year : 2011-12 VA Advisory Services Pvt. Vs. The Assistant Commissioner of Ltd., Income Tax, Circle-4, Surat. 10th Floor, Vishwakarma Arcade, Majura Gate, Surat – 395 002. अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर स…

M/S. SHIVGORI BUILDERS (P) LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 847/DEL/2016[2010-11]Status: DisposedITAT Delhi27 May 2016AY 2010-11

Bench: Sh. N. K. Saini

For Appellant: Sh. Gautam Jain, CAFor Respondent: Sh. V. R. Sonbhadra, Sr. DR
Section 142(1)Section 143(2)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-1’, NEW DELHI Before Sh. N. K. Saini, Accountant Member ITA No. 847/Del/2016 : Asstt. Year : 2010-11 M/s Shivgori Builders (P) Ltd., Vs Deputy Commissioner Income Flat No. 4, R. R. Apartments, 3- Tax, Central Circle-15(Old), 4, Manglapuri, Mehrauli, Central Circle-14 (New), New Delhi-110030 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAKCS2489J Assessee by : Sh. Gautam Jain, CA Revenue by : Sh. V. R. Sonbhadra, Sr. DR Date of Hearing : 23.05.2016 Date of Pronouncement : 27.05.2016 ORDER This is an appeal by the assessee against the order dated 04.12.2015 of…