DP World (P.) Ltd. v. Dy. CIT (26 Taxmann.com 163)

Direct Media Distribution Ventures Pvt. Ltd., Mumbai vs. ITO, RG-6(2)(3)(Present in Charge Acir-RG-6(2)(2), Mumbai

In the result, appeal of the revenue dismissed and appeal of the assessee is also dismissed

ITA 3084/MUM/2018[2012-13]Status: DisposedITAT Mumbai31 Jan 2023AY 2012-13

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.2715/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2012-13) The Assistant Commissioner Direct Media Distribution Of Income Tax 6(2)(2), Ventures Pvt. Ltd. बिधम/ Mumbai 135, Continental Building, Vs. Aayakar Bhavan, M.K.Road, Annie Besant Road, Worli, Churchgate, Mumbai-400 020 Mumbai-400 048 स्थायीलेखासं./जीआइआरसं./Pan No. Aadcd1940Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

For Appellant: Mr. Jay BhansaliFor Respondent: Shri. Madhur Agrawal & Manoj

Section 143(3)Section 14ASection 47Section 56(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No.2715/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2012-13) The Assistant Commissioner Direct Media Distribution of Income Tax 6(2)(2), Ventures Pvt. Ltd. बिधम/ Mumbai 135, Continental Building, Vs. Aayakar Bhavan, M.K.Road, Annie Besant Road, Worli, Churchgate, Mumbai-400 020 Mumbai-400 048 स्थायीलेखासं./जीआइआरसं./PAN No. AADCD1940Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No.3084/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2012-13) Direct Media Distribu…

ACIT - Circle- 6(2)(2), Mumbai vs. Direct Media Distribution Ventures Pvt. Ltd., Mumbai

In the result, appeal of the revenue dismissed and appeal of the assessee is also dismissed

ITA 2715/MUM/2018[2012-13]Status: DisposedITAT Mumbai31 Jan 2023AY 2012-13

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.2715/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2012-13) The Assistant Commissioner Direct Media Distribution Of Income Tax 6(2)(2), Ventures Pvt. Ltd. बिधम/ Mumbai 135, Continental Building, Vs. Aayakar Bhavan, M.K.Road, Annie Besant Road, Worli, Churchgate, Mumbai-400 020 Mumbai-400 048 स्थायीलेखासं./जीआइआरसं./Pan No. Aadcd1940Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

For Appellant: Mr. Jay BhansaliFor Respondent: Shri. Madhur Agrawal & Manoj

Section 143(3)Section 14ASection 47Section 56(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No.2715/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2012-13) The Assistant Commissioner Direct Media Distribution of Income Tax 6(2)(2), Ventures Pvt. Ltd. बिधम/ Mumbai 135, Continental Building, Vs. Aayakar Bhavan, M.K.Road, Annie Besant Road, Worli, Churchgate, Mumbai-400 020 Mumbai-400 048 स्थायीलेखासं./जीआइआरसं./PAN No. AADCD1940Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No.3084/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2012-13) Direct Media Distribu…

25Fps Media Pvt. Ltd., Mumbai vs. ITO, Range -6(3)(1), Mumbai

In the result, the appeal filed by the assessee is hereby allowed and the appeal filed by the revenue is hereby dismissed

ITA 3085/MUM/2018[2012-13]Status: DisposedITAT Mumbai02 Mar 2022AY 2012-13

Bench: Shri Amarjit Singh, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 2798/Mum/2018 (निर्धारण वर्ा / Assessment Year:2012-13) Ito, Range-6(3)(1) बिधम/ 25Fps Media Pvt. Ltd. Room No.524, 5Th Floor, 18Th Floor, Marathon Futurex, Vs. Aayakar Bhavan, Mumbai- N. M. Joshi Marg, Lower 400020. Parel, Mumbai-400013. & आयकर अपील सं/ I.T.A. No. 3085/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2012-13) बिधम/ 25Fps Media Pvt. Ltd. Ito, Range-6(3)(1) 18Th Floor, Marathon Futurex, Room No.524, 5Th Floor, Vs. N. M. Joshi Marg, Lower Aayakar Bhavan, Mumbai- Parel, Mumbai-400013. 400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacz2076J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Percy Pardiwala & Madhur Aggarwal Revenue By: Shri Achal Sharma (Dr) सुनवाई की तारीख / Date Of Hearing: 27/01/2022 घोषणा की तारीख /Date Of Pronouncement: 02/03/2022 आदेश / O R D E R Per Amarjit Singh (Jm): The Assessee As Well As Revenue Have Filed The Above Mentioned Appeals Against The Order Dated 28.02.2018 Passed By The Commissioner Of Income Tax (Appeals) -12, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2012-13. Ita. No.2798/Mum/2018 2. The Revenue Has Filed The Present Appeal Against The Order Dated 28.02.2018 Passed By The Commissioner Of Income Tax (Appeals) -12, Mumbai Relevant To The A.Y.2012-13. 3085/M/2018 A.Y. 2012-13 3. The Revenue Has Raised The Following Grounds: -

For Appellant: Shri Percy Pardiwala & MadhurFor Respondent: Shri Achal Sharma (DR)

Section 143(3)Section 14ASection 37Section 56(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 2798/Mum/2018 (निर्धारण वर्ा / Assessment Year:2012-13) ITO, Range-6(3)(1) बिधम/ 25FPS Media Pvt. Ltd. Room No.524, 5th Floor, 18th Floor, Marathon Futurex, Vs. Aayakar Bhavan, Mumbai- N. M. Joshi Marg, Lower 400020. Parel, Mumbai-400013. & आयकर अपील सं/ I.T.A. No. 3085/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2012-13) बिधम/ 25FPS Media Pvt. Ltd. ITO, Range-6(3)(1) 18th Floor, Marathon Futurex, Room No.524, 5th Floor, Vs. N. M. Joshi Marg, Lower Aayakar Bhavan, Mumbai- Parel,…

ITO 6(3)(1), Mumbai vs. 25 Fps Media Pvt. Ltd., Mumbai

In the result, the appeal filed by the assessee is hereby allowed and the appeal filed by the revenue is hereby dismissed

ITA 2798/MUM/2018[2012-13]Status: DisposedITAT Mumbai02 Mar 2022AY 2012-13

Bench: Shri Amarjit Singh, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 2798/Mum/2018 (निर्धारण वर्ा / Assessment Year:2012-13) Ito, Range-6(3)(1) बिधम/ 25Fps Media Pvt. Ltd. Room No.524, 5Th Floor, 18Th Floor, Marathon Futurex, Vs. Aayakar Bhavan, Mumbai- N. M. Joshi Marg, Lower 400020. Parel, Mumbai-400013. & आयकर अपील सं/ I.T.A. No. 3085/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2012-13) बिधम/ 25Fps Media Pvt. Ltd. Ito, Range-6(3)(1) 18Th Floor, Marathon Futurex, Room No.524, 5Th Floor, Vs. N. M. Joshi Marg, Lower Aayakar Bhavan, Mumbai- Parel, Mumbai-400013. 400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacz2076J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Percy Pardiwala & Madhur Aggarwal Revenue By: Shri Achal Sharma (Dr) सुनवाई की तारीख / Date Of Hearing: 27/01/2022 घोषणा की तारीख /Date Of Pronouncement: 02/03/2022 आदेश / O R D E R Per Amarjit Singh (Jm): The Assessee As Well As Revenue Have Filed The Above Mentioned Appeals Against The Order Dated 28.02.2018 Passed By The Commissioner Of Income Tax (Appeals) -12, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2012-13. Ita. No.2798/Mum/2018 2. The Revenue Has Filed The Present Appeal Against The Order Dated 28.02.2018 Passed By The Commissioner Of Income Tax (Appeals) -12, Mumbai Relevant To The A.Y.2012-13. 3085/M/2018 A.Y. 2012-13 3. The Revenue Has Raised The Following Grounds: -

For Appellant: Shri Percy Pardiwala & MadhurFor Respondent: Shri Achal Sharma (DR)

Section 143(3)Section 14ASection 37Section 56(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 2798/Mum/2018 (निर्धारण वर्ा / Assessment Year:2012-13) ITO, Range-6(3)(1) बिधम/ 25FPS Media Pvt. Ltd. Room No.524, 5th Floor, 18th Floor, Marathon Futurex, Vs. Aayakar Bhavan, Mumbai- N. M. Joshi Marg, Lower 400020. Parel, Mumbai-400013. & आयकर अपील सं/ I.T.A. No. 3085/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2012-13) बिधम/ 25FPS Media Pvt. Ltd. ITO, Range-6(3)(1) 18th Floor, Marathon Futurex, Room No.524, 5th Floor, Vs. N. M. Joshi Marg, Lower Aayakar Bhavan, Mumbai- Parel,…

Crescent Payments P.Ltd, Mumbai vs. DCIT Cir 6(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 559/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Aug 2021AY 2012-13

Section 115JSection 143(3)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Crescent Payments Pvt. Vs. Dy. Commissioner of Ltd., Income Tax, Circle-6(1)(1) 306, 3rd Floor, Mumbai Sigma IT Park Rabale, Navi Mumbai Maharashtra- 400 701 PAN/GIR No. AAICA5293L (Appellant) .. (Respondent) Assessee by Shri Faran Khan Revenue by Ms. Shreekala Pardeshi Date of Hearing 16/06/2021 Date of Pronouncement 30/08/2021 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.559/Mum/2017 for A.Y.2012-13 arises out of the order by the ld. Commission…

Cable Corporation of India Ltd, Mumbai vs. DCIT Circle 2(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 6558/MUM/2017[2010-11]Status: DisposedITAT Mumbai31 May 2019AY 2010-11

Bench: Shri Rajesh Kumar & Shri Amarjeet Singhassessment Year: 2010-11

For Appellant: Shri Perey Pareliwala, A.RFor Respondent: Shri Awangshi Gimson, D.R

Section 143(1)Section 2(24)Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJEET SINGH, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Cable Corporation of The Deputy India Ltd., Commissioner of Income 4th Floor, Laxmi Bldg., Tax, 6, Shoorji Vallabhdas Vs. Circle 2(1), Marg, Aayakar Bhavan, Ballard Estate, M.K. Road, Mumbai – 400 020 Mumbai - 400020 PAN: AAACC2936J (Appellant) (Respondent) Present for: Assessee by : Shri Perey Pareliwala, A.R. Shri Nitesh Joshi, A.R. Shri Nishit Khadri, A.R. Revenue by : Shri Awangshi Gimson, D.R. Date of Hearing : 27.02.2019 Date…

Dev Kumar Roy, Bangalore vs. Income Tax Officer Ward-3(1)(1), Bangalore

In the result, appeal of the assessee is partly allowed

ITA 2350/BANG/2018[2012-13]Status: DisposedITAT Bangalore05 Feb 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P Boazassessment Year : 2012-13

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Shri Pradeep Kumar, CIT

Section 54FSection 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment year : 2012-13 Dev Kumar Roy Vs. The Income-tax- Officer, 44, Regency Margosa, Ward-3(1)(1), Kasturba Road, Bengaluru. Bengaluru-560 001. PAN : ANNPR 8181 R. APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, C.A Respondent by : Shri Pradeep Kumar, CIT Date of hearing : 17.01.2019 Date of Pronouncement : 08.02.2019 O R D E R Per N.V. Vasudevan, Vice President This is an appeal by the assessee against the order dated 13/7/2018 of CIT(A)-11, Benga…

DP World (P.) Ltd. v. Dy. CIT

Judgments citing DP World (P.) Ltd. v. Dy. CIT