FLSmidth (P.) Ltd. v. DCIT

118 Taxmann.com 272High Court2020#13272 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 14A Section 250 Section 10 Section 115JB Section 143(1)Section 143(3)Section 41(1)Section 8D

Issues it is cited on

disallowance u/s 14a disallowance under section 14a section 115j associated enterprises section 115jb associated enterprise section 14a capital expenditure section 115 salary previous year section 11

Judgments citing FLSmidth (P.) Ltd. v. DCIT

Didu Investments Private Limited, Kolkata vs. D.C.I.T., Circle-6(1), Kolkata

The appeal of the assessee is partly allowed

ITA 2585/KOL/2024[2014-15]Status: DisposedITAT Kolkata13 Aug 2025AY 2014-15

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 115JSection 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 2585/Kol/2024 (Assessment Year 2014-2015) Didu Investments Private Limited, 21, Strand Road Dalhousie, Kolkata - 700001 [PAN: AABCD1810F] ……..…...…………….... Appellant vs. Deputy Commissioner of Income Tax, Circle 6(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ................................ Respondent Appearances by: Assessee represented by : Saurav Garg, ACA, Anand Karnani, ACA Department represented by : Sima Das Biswas, JCIT, Sr. DR Date…

Cera Sanitaryware Limited, Ahmedabad vs. The DCIT, Circle-1(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1333/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad07 Feb 2025AY 2020-21

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2020-21 Cera Sanitaryware Ltd The Dcit, Cir.1(1)(1) 7Th & 8Th Floor, “B” Wing Vs Ahmedabad. Privilon, Ambli Brts Road Iskcon Cross Roads Shilaj Bo, Taluka : Daskroi Dist: Ahmedabad. Pan : Aabcm 9244 N (Applicant) (Responent) : Assessee By Shri Dinal Shah, Ar Revenue By : Smt.Malarkodi R., Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 03/02/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/02/2025 आदेश/O R D E R आदेश आदेश आदेश

For Respondent: Smt.Malarkodi R., Sr.DR

Section 14ASection 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year : 2020-21 Cera Sanitaryware Ltd The DCIT, Cir.1(1)(1) 7th and 8th Floor, “B” Wing Vs Ahmedabad. Privilon, Ambli BRTs Road Iskcon Cross Roads Shilaj BO, Taluka : Daskroi Dist: Ahmedabad. PAN : AABCM 9244 N (Applicant) (Responent) : Assessee by Shri Dinal Shah, A…

Deputy Commissioner of Income Tax, Circle- V (I), Kolkata vs. Birla Corporation Limited, Birla Building

In the result, both the appeals of the revenue is dismissed, as also the cross objection filed by the assessee for both the years

ITA 1024/KOL/2023[2016-17]Status: DisposedITAT Kolkata24 Dec 2024AY 2016-17

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 115JSection 14ASection 250Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH” KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 1024/Kol/2023 Assessment Year: 2016-17 Deputy Commissioner of Income Tax, Circle V(1), Kolkata Aayakar Bhawan, 8th Floor, P-7 Chowringhee Square, Kolkata - 700069 .....................…...…………….... Appellant vs. Birla Corporation Limited, 9/1 R.N. Mukherjee Road, Birla Building, 3rd Floor, Kolkata - 700001 [PAN: AABCB2075J] ...............…..….................... Respondent C.O. No. 04/Kol/2024 (Arising out of ITA No. 1024/Kol/2023) Assessment Year: 2016-17 Birla Corpo…

Eih Limited, Kolkata vs. D.C.I.T., Income Tax Department, NFAC, Delhi, Kolkata

In the result, both the appeals of the assessee are partly allowed

ITA 498/KOL/2022[2018-2019]Status: DisposedITAT Kolkata18 Nov 2024AY 2018-2019

Bench: SHRI RAJPAL YADAV, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 115JSection 143(3)Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA SHRI RAJPAL YADAV, VICE PRESIDENT SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 181/Kol/2022 Assessment Year: 2017-18 & I.T.A. No. 498/Kol/2022 Assessment Year: 2018-19 EIH Limited, 4, Mangoe Lane, 6th Floor, Kolkata - 700001 [PAN: AAACE6898B] .....................…...……………....Appellant vs. Deputy Commissioner of Income Tax, Circle 7(1), Kolkata P-7, Chowringhee Square, Kolkata - 700169 ...............…..….................. Respondent Appearances by: Assessee represented by : Akkal Dudhewala, AR Department represented by : Abhijit Kundu, CIT-DR D…

Eih Limited, Kolkata vs. DCIT, NFAC, Delhi

In the result, both the appeals of the assessee are partly allowed

ITA 181/KOL/2022[2017-18]Status: DisposedITAT Kolkata18 Nov 2024AY 2017-18

Bench: SHRI RAJPAL YADAV, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 115JSection 143(3)Section 14ASection 92C

Praj Industries Limited, Pune vs. DCIT, Central Circle 1(1), Pune

In the result, the appeal of assessee is allowed

ITA 1413/PUN/2023[2017-18]Status: DisposedITAT Pune27 Jun 2024AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Paresh ShapariaFor Respondent: Shri Sourabh Nayak

Section 115JSection 143(2)Section 143(3)Section 14ASection 35

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1413/PUN/2023 धििाारण वर्ा / Assessment Year : 2017-18 Praj Industries Limited, DCIT, Central Circle – 1(1), Praj Tower, S. No. 274 & 275/2, Pune Bhumkar Chowk-Hinjewadi Road, Vs. Hinjewadi, Pune-411057 PAN : AAACP6090Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Paresh Shaparia Department by : Shri Sourabh Nayak Date of hearing : 08-05-2024 Date of 27-06-2024 Pronouncement : आदेश / ORDER PER AS…

DCIT- CC- 7 (1), Mumbai vs. Shree Global Tradefin Ltd., Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 1374/MUM/2022[2017-18]Status: DisposedITAT Mumbai22 Dec 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Dcit, Central Circle 7(1) Shree Global Tradefin Ltd. Mumbai 35, Ashok Chambers, Vs. Broach Street, Devji Ratansey Marg, Mumbai-400 009 Pan/Gir No. Aaacb 2975 J (Revenue) : (Assessee)

For Appellant: Shri Vijay MehtaFor Respondent: Shri Vranda U. Matkarni

Section 10(38)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM DCIT, Central Circle 7(1) Shree Global Tradefin Ltd. Mumbai 35, Ashok Chambers, Vs. Broach Street, Devji Ratansey Marg, Mumbai-400 009 PAN/GIR No. AAACB 2975 J (Revenue) : (Assessee) Cross Objection No. 115/Mum/2022 (Arising out of ITA No. 1374/Mum2022) (Assessment Year: 2017-18) Shree Global Tradefin Ltd. DCIT, Central Circle 7(1) 35, Ashok Chambers, Mumbai Vs. Broach Street, Devji Ratansey Marg, Mumbai-400 009 PAN/GIR No. AAACB 2975 J (Assessee) : (Revenue) Assessee by : Shri Vijay Mehta R…