Edwise Consultant Private Limited v. Deputy Commissioner of Income-tax 4(3), Mumbai

83 Taxmann.com 27Income Tax Appellate Tribunal2017#21584 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 32(1)

Judgments citing Edwise Consultant Private Limited v. Deputy Commissioner of Income-tax 4(3), Mumbai

DY. COMMISSIONER OF INCOME TAX, MUMBAI vs. SURAT ROAD KING, MUMBAI

In the result, appeal of the revenue is dismissed

ITA 6535/MUM/2024[2014-15]Status: DisposedITAT Mumbai28 Feb 2025AY 2014-15

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Ramesh Malpani, A/RFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R

Section 32(1)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 6535 /Mum/2024 Assessment Year: 2014-15 Deputy Commissioner of Income Tax Surat Road King Room No. 232, 2nd Floor Vs Kautilya Bhavan Bandra Kurla Complex Bandra Mumbai - 400051 [PAN: AAQFS6803H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Ramesh Malpani, A/R Revenue by : Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R सुनवाई की तारीख/Date of Hearing : 20/02/2025 घोषणा की तारीख /Date of Pronoun…

PARMESHWAR FASHIONS IMPEX PVT. LTD,MUMBAI vs. ACIT- 5(2)(2), MUMBAI

In the result, the present appeal is allowed

ITA 2803/MUM/2022[2013-14]Status: DisposedITAT Mumbai31 Jan 2023AY 2013-14

For Appellant: NoneFor Respondent: Smt. Shreekala Pardesi

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Permeshwar Fashions Impex Pvt. Ltd., Plot No. 52, MIDC, Road No. 7, Marol Behind JVJ Orkey Mill, Mumbai - 400053 [PAN: AADCP2827J] ……………… Appellant The Assistant Commissioner of Income Vs Tax, Circle – 5(2)(2), Mumbai, Aayakar Bhavan, M.K. Road, Mumbai - 400020 ……………. Respondent Appearances For the Appellant/Assessee : None For the Respondent/Department : Smt. Shreekala Pardesi Date of conclusion of hearing : 10.01.2023 Date of pronouncement of order : 31.01.2023 O R D E R Per Rahul C…

M/S. VIRAJE CARGO CARE (P) LTD.,INDORE vs. THE ACIT-4(1) RANGE-4, INDORE

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

ITA 152/IND/2019[2015-16]Status: DisposedITAT Indore27 Jan 2020AY 2015-16

Bench: Shri Kul Bharatassessment Year: 2015-16 M/S. Viraje Cargo Care Pvt. Ltd. Acit-4(1) 302/A, 3Rd Floor, The Mark, Range-4 बनाम/ 20 Old Palasia Indore Vs. Indore, M.P. (Appellant) (Revenue ) P.A. No.Aaccv9586D

Section 143(3)Section 40ASection 40A(2)(b)

…no such finding that under the identical facts and circumstances how much remuneration is being paid to the Directors by other similarly situated assessees. The coordinate bench of this Tribunal in the case of Edwise Consultants Pvt. Ltd. Vs. DCIT (2017) 83 Taxmann.com 27 (Mumbai Trib.) has observed as under: [ITA No.152/Ind/2019] [M/s. Viraje Cargo Care Private Limited, Indore] 7. In the present case also, the A.O. has not brought any material suggesting that fair market value of the remuneration paid to the Directors is lower than what is 16 [ITA No.152/Ind/2019] [M/s. Viraje Cargo Care Private Limited…

BENTEL ASSOCIATES RE BENTEL ASSOCIATES REALTY DESIGN CONSULTANTS P.LTD,MUMBAI vs. ITO 8(1)(2),

In the result, Ground No.2 of the appeal is allowed

ITA 4077/MUM/2015[2011-12]Status: DisposedITAT Mumbai06 Apr 2018AY 2011-12

Bench: Shri R.C. Sharma & Shri Pawan Singhbentel Associates Realty Design Ito-8(1) (2) Mumbai. Consultants Pvt. Ltd., A-401, Business Square, Solitaire Vs. Corporate Park, Chakala, Andheri (E), Mumbai-400093 Pan:Aaccb7588D (Appellant) (Respondent) Assessee By : Shri H.P. Mahajani (Ar) Revenue By : Shri Aarju Garodia (Dr) Date Of Hearing : 09.01.2018 Date Of Pronouncement : 06.04.2018 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Under Section 253 Of Income Tax Act (‘The Act’) Is Directed Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-16

For Appellant: Shri H.P. Mahajani (AR)For Respondent: Shri Aarju Garodia (DR)

Section 143(3)Section 144Section 14ASection 154Section 253Section 254(1)Section 271Section 271(1)(c)Section 438

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “J”, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Bentel Associates Realty Design ITO-8(1) (2) Mumbai. Consultants Pvt. Ltd., A-401, Business Square, Solitaire Vs. Corporate Park, Chakala, Andheri (E), Mumbai-400093 PAN:AACCB7588D (Appellant) (Respondent) Assessee by : Shri H.P. Mahajani (AR) Revenue by : Shri Aarju Garodia (DR) Date of hearing : 09.01.2018 Date of Pronouncement : 06.04.2018 Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee under section 253 of Inco…