Eveready Spinning Mills (P) Ltd. v. ACIT

THE INDIA CEMENTS LTD.,CHENNAI vs. DCIT, CORPORATE CIRCLE-1(1), CHENNAI

The appeal of the assessee is allowed

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.2663/Chny/2025 धििाजरण वर्ज /Assessment Year: 2021-22

…आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष, एवं सुश्री पदमावती यस, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2663/Chny/2025 धििाजरण वर्ज /Assessment Year: 2021-22 The India Cements Ltd., The Dy. Commissioner of Income No.827, Anna Salai, Vs. Tax, Anna Road H.O., Corporate Circle-1(1), Chennai – 600 002. Chennai. PAN: AAACT 1728P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Mr. Vikram Vijayaraghavan, Advocate अपीलार्थी की ओर से/ Appellant by : प्र…

THE INDIA CEMENTS LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1) CHENNAI, CHENNAI

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

…ITA No.2174/Chny/2024 (AY 2017-18) M/s. The India Cements Ltd. :: 2 :: 2. Ground No. 1 of the appeal is general in nature which doesn't require any adjudication and is therefore dismissed. 3. Ground No.2 raised by the assessee relates to the disallowance of ₹1,07,44,451/- made by the AO u/s 14A of the Income Tax Act 1961 (herein after the Act) in terms of Rule 8D of the Income Tax Rules 1962 (herein after the Rules). Briefly stated, the AO had observed from the balance-sheet that the assessee held substantial investments which were capable of yielding tax-free income and therefore, according to him, the expenditu…

JOINT COMMISSIONER OF INCOME-TAX (OSD), CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. M/S PREMIER MILLS PRIVATE LIMITED, COIMBATORE

In the result, the appeal of Revenue vide ITA No

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.499/Chny/2025, Assessment Years: 2017-18 आयकर अपील सं./Ita No.514/Chny/2025, Assessment Years: 2018-19

…आयकर अपीलीय अधिकरण, ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.499/Chny/2025, Assessment Years: 2017-18 आयकर अपील सं./ITA No.514/Chny/2025, Assessment Years: 2018-19 Joint Commissioner of Income M/s.Premier Mills Pvt. Ltd, Tax(OSD), RR Landmark, 1E-1, Nava India Road, Corporate Circle-1, Coimbatore, Coimbatore. Tamil Nadu-641 028. [PAN: AABCP5924C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant)…

JOINT COMMISSIONER OF INCOME-TAX (OSD), CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. M/S PREMIER MILLS PRIVATE LIMITED, COIMBATORE

In the result, the appeal of Revenue vide ITA No

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.499/Chny/2025, Assessment Years: 2017-18 आयकर अपील सं./Ita No.514/Chny/2025, Assessment Years: 2018-19

…आयकर अपीलीय अधिकरण, ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.499/Chny/2025, Assessment Years: 2017-18 आयकर अपील सं./ITA No.514/Chny/2025, Assessment Years: 2018-19 Joint Commissioner of Income M/s.Premier Mills Pvt. Ltd, Tax(OSD), RR Landmark, 1E-1, Nava India Road, Corporate Circle-1, Coimbatore, Coimbatore. Tamil Nadu-641 028. [PAN: AABCP5924C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant)…

INCOME TAX OFFICER, CORPORATE WARD-6(1), CHENNAI vs. SJLT TEXTILES PVT. LTD., CHENNAI

In the result, all the three appeals filed by the Revenue are dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. Nos.686, 687 & 688/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 The Income Tax Officer, Vs. Sjlt Textiles, 2E, 2Nd Floor, Prince Arcade Corporate Ward 6(1), Chennai 600 034. Cathedral Road, Chennai 600 086. [Pan: Aaics2028M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Ar. V. Sreenivasan, Addl. Cit ""थ" की ओर से/Respondent By : Ms. Sandhyaarthi, C.A. सुनवाई की तारीख/ Date Of Hearing : 06.05.2024 घोषणा की तारीख /Date Of Pronouncement : 17.05.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: All The Above Three Appeals Are Filed By The Revenue Against Separate Orders Dated 30.03.2023 & 31.03.2023 Passed By The Ld. Cit(A), Nfac, Delhi For The Assessment Years 2015-16 & 2017-18 & 2018-19 Respectively.

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एसएस िव"ने" रिव, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Amitabh Shukla, Accountant Member आयकर अपील सं./I.T.A. Nos.686, 687 & 688/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 The Income Tax Officer, Vs. SJLT Textiles, 2E, 2nd Floor, Prince Arcade Corporate Ward 6(1), Chennai 600 034. Cathedral Road, Chennai 600 086. [PAN: AAICS2028M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri AR. V. Sreenivasan, Addl…

INCOMETAX OFFICER, CORPORATE WARD 6(1), CHENNAI vs. SJLT TEXTILES, CHENNAI

In the result, all the three appeals filed by the Revenue are dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. Nos.686, 687 & 688/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 The Income Tax Officer, Vs. Sjlt Textiles, 2E, 2Nd Floor, Prince Arcade Corporate Ward 6(1), Chennai 600 034. Cathedral Road, Chennai 600 086. [Pan: Aaics2028M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Ar. V. Sreenivasan, Addl. Cit ""थ" की ओर से/Respondent By : Ms. Sandhyaarthi, C.A. सुनवाई की तारीख/ Date Of Hearing : 06.05.2024 घोषणा की तारीख /Date Of Pronouncement : 17.05.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: All The Above Three Appeals Are Filed By The Revenue Against Separate Orders Dated 30.03.2023 & 31.03.2023 Passed By The Ld. Cit(A), Nfac, Delhi For The Assessment Years 2015-16 & 2017-18 & 2018-19 Respectively.

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एसएस िव"ने" रिव, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Amitabh Shukla, Accountant Member आयकर अपील सं./I.T.A. Nos.686, 687 & 688/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 The Income Tax Officer, Vs. SJLT Textiles, 2E, 2nd Floor, Prince Arcade Corporate Ward 6(1), Chennai 600 034. Cathedral Road, Chennai 600 086. [PAN: AAICS2028M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri AR. V. Sreenivasan, Addl…

INCOMETAX OFFICER, CORPORATE WARD 6(1), CHENNAI vs. SJLT TEXTILES, CHENNAI

In the result, all the three appeals filed by the Revenue are dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. Nos.686, 687 & 688/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 The Income Tax Officer, Vs. Sjlt Textiles, 2E, 2Nd Floor, Prince Arcade Corporate Ward 6(1), Chennai 600 034. Cathedral Road, Chennai 600 086. [Pan: Aaics2028M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Ar. V. Sreenivasan, Addl. Cit ""थ" की ओर से/Respondent By : Ms. Sandhyaarthi, C.A. सुनवाई की तारीख/ Date Of Hearing : 06.05.2024 घोषणा की तारीख /Date Of Pronouncement : 17.05.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: All The Above Three Appeals Are Filed By The Revenue Against Separate Orders Dated 30.03.2023 & 31.03.2023 Passed By The Ld. Cit(A), Nfac, Delhi For The Assessment Years 2015-16 & 2017-18 & 2018-19 Respectively.

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एसएस िव"ने" रिव, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Amitabh Shukla, Accountant Member आयकर अपील सं./I.T.A. Nos.686, 687 & 688/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 The Income Tax Officer, Vs. SJLT Textiles, 2E, 2nd Floor, Prince Arcade Corporate Ward 6(1), Chennai 600 034. Cathedral Road, Chennai 600 086. [PAN: AAICS2028M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri AR. V. Sreenivasan, Addl…

M/S. COROMANDEL SUGARS LTD.,,CHENNAI vs. DCIT, CC - 1 (2),, CHENNAI

In the result, the appeals filed by the assessee in ITA

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकरअपीलसं./Ita Nos.: 3390 & 3391/Chny/2019 िनधा"रण वष"/Assessment Years: 2005-06 & 2013 - 14 Coromandel Sugars Ltd., The Dcit, No.93, Santhome High Road, Vs. Corporate Circle -1(2), R.A. Puram, Chennai. Chennai – 600 028. Pan: Aaaci 2702G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 02.11.2022 घोषणा क" तार"ख/Date Of Pronouncement : 16.11.2022 आदेश /O R D E R Per Mahavir Singh: These Appeals By The Assessee Are Arising Out Of The Common Order Of The Commissioner Of Income Tax (Appeals)-4(I/C), Chennai In Ita Nos.434 & 433/16-17/Cit(A)-4/Ays 2005-06 & 2013-14 Dated 09.09.2019. The Assessments Were Framed U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) By The Acit, Company Circle Ii(3), Chennai For The Assessment Year 2005-06

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 3390 & 3391/CHNY/2019 िनधा"रण वष"/Assessment Years: 2005-06 & 2013 - 14 Coromandel Sugars Ltd., The DCIT, No.93, Santhome High Road, vs. Corporate Circle -1(2), R.A. Puram, Chennai. Chennai – 600 028. PAN: AAACI 2702G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent by : Shri AR…

M/S. COROMANDEL SUGARS LTD.,,CHENNAI vs. DCIT, CC - 1 (2),, CHENNAI

In the result, the appeals filed by the assessee in ITA

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकरअपीलसं./Ita Nos.: 3390 & 3391/Chny/2019 िनधा"रण वष"/Assessment Years: 2005-06 & 2013 - 14 Coromandel Sugars Ltd., The Dcit, No.93, Santhome High Road, Vs. Corporate Circle -1(2), R.A. Puram, Chennai. Chennai – 600 028. Pan: Aaaci 2702G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 02.11.2022 घोषणा क" तार"ख/Date Of Pronouncement : 16.11.2022 आदेश /O R D E R Per Mahavir Singh: These Appeals By The Assessee Are Arising Out Of The Common Order Of The Commissioner Of Income Tax (Appeals)-4(I/C), Chennai In Ita Nos.434 & 433/16-17/Cit(A)-4/Ays 2005-06 & 2013-14 Dated 09.09.2019. The Assessments Were Framed U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) By The Acit, Company Circle Ii(3), Chennai For The Assessment Year 2005-06

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 3390 & 3391/CHNY/2019 िनधा"रण वष"/Assessment Years: 2005-06 & 2013 - 14 Coromandel Sugars Ltd., The DCIT, No.93, Santhome High Road, vs. Corporate Circle -1(2), R.A. Puram, Chennai. Chennai – 600 028. PAN: AAACI 2702G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent by : Shri AR…

DCIT CORPORATE CIRCLE 2(1), CHENNAI vs. THE INDIA CEMENTS LTD., CHENNAI

In the result, the cross objection filed by the assessee is partly allowed for statistical purpose

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 2145 & 2210/Chny/2017, Ita 737/Chny/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner Of M/S. The India Cements Ltd., Income Tax, V. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No: 2038/Chny/2017 िनधा"रण वष" / Assessment Year: 2009-10 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.: 76/Chny/2018 (In Ita No.737/Chny/2018) िनधा"रण वष" / Assessment Year: 2013-14 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent)

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos: 2145 & 2210/CHNY/2017, ITA 737/CHNY/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner of M/s. The India Cements Ltd., Income Tax, v. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. PAN: AAACT 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर…

DCIT-2(1), , CHENNAI vs. THE INDIA CEMENTS LTD,, CHENNAI

In the result, the cross objection filed by the assessee is partly allowed for statistical purpose

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 2145 & 2210/Chny/2017, Ita 737/Chny/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner Of M/S. The India Cements Ltd., Income Tax, V. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No: 2038/Chny/2017 िनधा"रण वष" / Assessment Year: 2009-10 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.: 76/Chny/2018 (In Ita No.737/Chny/2018) िनधा"रण वष" / Assessment Year: 2013-14 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent)

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos: 2145 & 2210/CHNY/2017, ITA 737/CHNY/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner of M/s. The India Cements Ltd., Income Tax, v. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. PAN: AAACT 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर…

DCIT, CORPORATE CIRCLE -2(1), CHENNAI vs. THE INDIA CEMENTS LTD., CHENNAI

In the result, the cross objection filed by the assessee is partly allowed for statistical purpose

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 2145 & 2210/Chny/2017, Ita 737/Chny/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner Of M/S. The India Cements Ltd., Income Tax, V. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No: 2038/Chny/2017 िनधा"रण वष" / Assessment Year: 2009-10 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.: 76/Chny/2018 (In Ita No.737/Chny/2018) िनधा"रण वष" / Assessment Year: 2013-14 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent)

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos: 2145 & 2210/CHNY/2017, ITA 737/CHNY/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner of M/s. The India Cements Ltd., Income Tax, v. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. PAN: AAACT 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर…

THE INDIA CEMENTS LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1), CHENNAI

In the result, the cross objection filed by the assessee is partly allowed for statistical purpose

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 2145 & 2210/Chny/2017, Ita 737/Chny/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner Of M/S. The India Cements Ltd., Income Tax, V. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No: 2038/Chny/2017 िनधा"रण वष" / Assessment Year: 2009-10 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.: 76/Chny/2018 (In Ita No.737/Chny/2018) िनधा"रण वष" / Assessment Year: 2013-14 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent)

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos: 2145 & 2210/CHNY/2017, ITA 737/CHNY/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner of M/s. The India Cements Ltd., Income Tax, v. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. PAN: AAACT 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर…

DCIT CORPORATE CIRCLE 2(1), CHENNAI vs. THE INDIA CEMENTS LTD., CHENNAI

In the result, the appeal of the Revenue in I

Bench: Shri George Mathan & Shri S. Jayaraman

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री जॉजज माथन, न्याधयक सदस्य एवं श्री श्री एस. जयरामन, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ITA Nos.2412, 2413, 2414, 2415 & 2416/Chny/2019 Assessment Years: 2011-12, 2012-13, 2014-15, 2015-16 & 2016-17 The Deputy Commissioner of Income M/s. The India Cements Limited, Tax, Corporate Circle-2(1), No.827, Dhun Building, Room No.511,5th Floor, Vs. Anna Salai, Wanaparthy Block, Chennai – 600 002. 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034…

DCIT CORPORATE CIRCLE 2(1), CHENNAI vs. THE INDIA CEMENTS LTD., CHENNAI

In the result, the appeal of the Revenue in I

Bench: Shri George Mathan & Shri S. Jayaraman

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री जॉजज माथन, न्याधयक सदस्य एवं श्री श्री एस. जयरामन, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ITA Nos.2412, 2413, 2414, 2415 & 2416/Chny/2019 Assessment Years: 2011-12, 2012-13, 2014-15, 2015-16 & 2016-17 The Deputy Commissioner of Income M/s. The India Cements Limited, Tax, Corporate Circle-2(1), No.827, Dhun Building, Room No.511,5th Floor, Vs. Anna Salai, Wanaparthy Block, Chennai – 600 002. 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034…

DCIT CORPORATE CIRCLE 2(1), CHENNAI vs. THE INDIA CEMENTS LTD., CHENNAI

In the result, the appeal of the Revenue in I

Bench: Shri George Mathan & Shri S. Jayaraman

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री जॉजज माथन, न्याधयक सदस्य एवं श्री श्री एस. जयरामन, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ITA Nos.2412, 2413, 2414, 2415 & 2416/Chny/2019 Assessment Years: 2011-12, 2012-13, 2014-15, 2015-16 & 2016-17 The Deputy Commissioner of Income M/s. The India Cements Limited, Tax, Corporate Circle-2(1), No.827, Dhun Building, Room No.511,5th Floor, Vs. Anna Salai, Wanaparthy Block, Chennai – 600 002. 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034…

DCIT CORPORATE CIRCLE 2(1), CHENNAI vs. THE INDIA CEMENTS LTD., CHENNAI

In the result, the appeal of the Revenue in I

Bench: Shri George Mathan & Shri S. Jayaraman

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री जॉजज माथन, न्याधयक सदस्य एवं श्री श्री एस. जयरामन, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ITA Nos.2412, 2413, 2414, 2415 & 2416/Chny/2019 Assessment Years: 2011-12, 2012-13, 2014-15, 2015-16 & 2016-17 The Deputy Commissioner of Income M/s. The India Cements Limited, Tax, Corporate Circle-2(1), No.827, Dhun Building, Room No.511,5th Floor, Vs. Anna Salai, Wanaparthy Block, Chennai – 600 002. 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034…

DCIT CORPORATE CIRCLE 2(1), CHENNAI vs. THE INDIA CEMENTS LTD., CHENNAI

In the result, the appeal of the Revenue in I

Bench: Shri George Mathan & Shri S. Jayaraman

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री जॉजज माथन, न्याधयक सदस्य एवं श्री श्री एस. जयरामन, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ITA Nos.2412, 2413, 2414, 2415 & 2416/Chny/2019 Assessment Years: 2011-12, 2012-13, 2014-15, 2015-16 & 2016-17 The Deputy Commissioner of Income M/s. The India Cements Limited, Tax, Corporate Circle-2(1), No.827, Dhun Building, Room No.511,5th Floor, Vs. Anna Salai, Wanaparthy Block, Chennai – 600 002. 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034…