FNF India (P.) Ltd. v. ACIT

133 Taxmann.com 251Income Tax Appellate Tribunal2021#4961 most cited

What is FNF India (P.) Ltd. v. ACIT authority for?

Donations made for corporate social responsibility (CSR) expenses, if disallowed under Section 37(1), are eligible for deduction under Section 80G of the Income Tax Act.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Also referred to as

FNF India (P.) Ltd. v. ACIT · Section 80G · Section 37(1) · CSR expenditure · corporate social responsibility · donation deduction · disallowance under Section 37(1) · allowability under Section 80G

Sections most often in play

Section 80GSection 37(1)Section 143(3)Section 144BSection 115JBSection 135Section 142(1)Section 32

Issues it is cited on

section 80g(1)section 80g(2)section 135csr expendituresection 80g(2)(a)section 31section 33section 30explanation to section 37intangible assetssection 35section 34

Judgments citing FNF India (P.) Ltd. v. ACIT

Asst. Commissioner of Income Tax, Mumbai vs. Reliance Retail Limited, Mumbai

In the result, the appeal filed by the Revenue is dismissed, whereas the appeal filed by the assessee is partly allowed

ITA 4244/MUM/2025[2019-20]Status: DisposedITAT Mumbai10 Mar 2026AY 2019-20

Bench: SHRI SAKTIJIT DEY (Vice President), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

Section 135Section 143(3)Section 144BSection 14ASection 250Section 37(1)Section 80GSection 80JSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Reliance Retail Limited ACIT Circle- 3rd Floor, Court House, 8(1)(1), Lokmanya Tilak Marg, Vs. Room No. 670, 6th Dhobi Talao, Mumbai- floor, Aayakar 400 002 Bhavan, Maharshi Karve Road, Mumbai-400 020 PAN/GIR No. AABCR1718E (Applicant) (Respondent) & ACIT Circle-8(1)(1), Reliance Retail Room No. 670, 6th Limited floor, Aayakar Vs. 3rd Floor, Court House, Bhavan, Maharshi Lokmanya Tilak Marg, Karve Road, Dhobi Talao, Mumbai- Mumbai-400 020 400 002 (Applicant) (Respond…

Triveni Turbine Ltd, Noida vs. ACIT, Circle 5(3)(1), Noida

In the result, the appeal of the assessee is dismissed

ITA 1061/DEL/2023[2018-19]Status: DisposedITAT Delhi16 Feb 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay[Assessment Year: 2018-19]

Section 135Section 143(3)Section 144BSection 234ASection 35Section 37(1)Section 80GSection 80G(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER [Assessment Year: 2018-19] Triveni Turbine Limited, Vs. Assistant Commissioner of Income 8th Floor, Express Tade Towers Tax, Circle-5(3)(1), Aayakar Plot No.15-16, Sector-16A, Bhawan, Secor-21, Noida Dist. Gautam Budha Nagar, Noida, Gautam Budh Nagar, Uttar Pradesh-201301 Uttar Pradesh-201301 PAN :AAACT4550H (Appellant ) (Respondent) Appellant by Shri Rohit Jain, Adv. & Ms. Somya Jain, CA Respondent by Shri Om Prakash, Sr. DR Date of Hearing 18.11.2026 Date o…

ACIT, Circle-7(1), Delhi vs. Fis Global Business Solutions India Private Limited, Delhi

In the result, the appeal of the revenue as well as cross objection of the assessee are dismissed

ITA 5002/DEL/2025[2020-21]Status: DisposedITAT Delhi14 Jan 2026AY 2020-21

Bench: Shri C.N. Prasad & Shri Naveen Chandra[Assessment Year: 2020-21] Dcit Vs. Fis Global Business Solutions New Delhi India Private Limited S-405, Lower Ground Floor, Greater Kailash, Part Ii New Delhi Pan No.Aaach2851H Appellant Respondent Co. No. 213/Del/2025 (In Ita No.5002/Del/2025) [Assessment Year: 2020-21] Fis Global Business Vs. Dcit Solutions India Private New Delhi Limited S-405, Lower Ground Floor, Greater Kailash, Part Ii New Delhi Pan No.Aaach2851H Appellant Respondent Revenue By Ms. Ankush Kalra, Sr. Dr Assessee By Sh. Vishal Kalra, Advocate Ms. Reema Grewal, Ca Sh. Kashish Gupta, Advocate Date Of Hearing 18.11.2025 Date Of Pronouncement 14.01.2026

Section 143(2)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER [Assessment Year: 2020-21] DCIT Vs. FIS Global Business Solutions New Delhi India Private Limited S-405, Lower Ground Floor, Greater Kailash, Part II New Delhi PAN No.AAACh2851H Appellant Respondent Co. No. 213/Del/2025 (In ITA No.5002/Del/2025) [Assessment Year: 2020-21] FIS Global Business Vs. DCIT Solutions India Private New Delhi Limited S-405, Lower Ground Floor, Greater Kailash, Part II New Delhi PAN No.AAACh2851H Appellant Respondent Revenue by Ms. Ankush Ka…

Dy. Commissioner of Income Tax, Circle-1(1), Pune vs. Honeywell Automation India Limited, Pune

In the result, the appeal of the Revenue is dismissed

ITA 1096/PUN/2025[2020-21]Status: DisposedITAT Pune09 Dec 2025AY 2020-21

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

For Appellant: Shri Siddhesh Chaugule &For Respondent: Shri Manish M. Mehta
Section 135Section 143(1)Section 143(2)Section 143(3)Section 37Section 37(1)Section 80GSection 80G(1)(ii)Section 80G(2)(a)Section 80G(5)(vi)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1096/PUN/2025 धििाारण वर्ा / Assessment Year : 2020-21 Dy. Commissioner of Income Tax, Honeywell Automation India Limited, Circle-1(1), Pune 56 and 57, Hadapsar Industrial Area, Vs. Hadapsar, Pune-411013, PAN : AAACT3904F अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Siddhesh Chaugule & Ms. Vijayalaxmi Ranka Department by : Shri Manish M. Mehta Date of hearing : 03-11-2025 Date of 09-12-2025 Pronoun…

ACIT, Circle - 3 3 1, Mumbai vs. Jamnagar Utilities and Power Pvt Ltd, Mumbai

In the result, both the appeals of the Revenue are allowed

ITA 5312/MUM/2024[2019-20]Status: DisposedITAT Mumbai04 Dec 2025AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Nimesh Vora/For Respondent: Mr. Vivek Perampurna, CIT-DR
Section 115JSection 135Section 139(1)Section 143(3)Section 144BSection 43ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 5312 & 5310/MUM/2024 Assessment Year: 2019-2020 & 2020-21 ACIT- Circle 3 3 1, Room No. 481, 4th Floor, Aayakar Bhavan, M.K. Road, Churchgate, Mumbai-400020. Appellant Vs. Jamnagar Utilities and Power Pvt. Ltd., 3rd Maker Chamber, Nariman Point, Mumbai-400021. PAN NO. AAACR 3893 В Respondent Assessee by : Mr. Nimesh Vora/ Ms. Moksha Mehta Revenue by : Mr. Vivek Perampurna, CIT-DR (Virtually Present) Date of Hearing : 17/09/2025 Date of pronouncement : 04…

ACIT, Circle - 3 3 1, Mumbai vs. Jamnagar Utilities and Power Pvt Ltd, Mumbai

In the result, both the appeals of the Revenue are allowed

ITA 5310/MUM/2024[2020-21]Status: DisposedITAT Mumbai04 Dec 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Respondent: Mr. Nimesh Vora/
Section 115JSection 135Section 139(1)Section 143(3)Section 144BSection 43ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 5312 & 5310/MUM/2024 Assessment Year: 2019-2020 & 2020-21 ACIT- Circle 3 3 1, Room No. 481, 4th Floor, Aayakar Bhavan, M.K. Road, Churchgate, Mumbai-400020. Appellant Assessee by Revenue by Vs. Jamnagar Utilities and Power Pvt. Ltd., 3rd Maker Chamber, Nariman Point, Mumbai-400021. PAN NO. AAACR 3893 В Respondent : Mr. Nimesh Vora/ Ms. Moksha Mehta : Mr. Vivek Perampurna, CIT-DR (Virtually Present) Date of Hearing : 17/09/2025 Date of pronouncement : 04…

Lowes Services India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle 4(1)(1), Bangalore

In the result, the appeal of the assessee is partly allowed

ITA 1734/BANG/2024[AY 2020-21]Status: DisposedITAT Bangalore08 Sept 2025

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2020-21

For Appellant: Shri Chavali Narayan, ARFor Respondent: Dr. Divya K J, CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 36(1)(va)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year: 2020-21 Lowe’s Services India Pvt. Ltd., Vs. The Deputy Commissioner of G to 10th Floor, Block L2, Income Tax, Building Willow, Manyata Embassy Circle 4(1)(1), Business Parks SEZ, Bangalore. Outer Ring Road, Nagawara, Arabic College S.O., Thanisandra, Bangalore – 560 045. PAN: AAMCA 4697C APPELLANT RESPONDENT Appellant by : Shri Chavali Narayan, AR Respondent by : Dr. Divya K J, CIT(DR)(ITAT), Bengaluru. Date of hearing : 17.07.2025 Date of Pronouncem…

Krishna Processors & Industries Pvt Ltd, Mumbai vs. Pr. Commissioner of Income Tax 4 Mumbai, Mumbai

In the result, appeal of the assessee is allowed, in terms of our aforesaid observations

ITA 2877/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Aug 2025AY 2020-21

Bench: Shri Amit Shukla & Shri Arun Khodpiaआयकर अपील सं. / Ita No.2877/Mum/2025 "नधा"रण वष" / Assessment Year :2020-21 Krishna Processors & Industries Pvt. Ltd. 312, 2Nd Floor, Kalbadevi Road, Mumbai-400 002 (Mh) Pan : Aadck1539Q

For Appellant: Shri Mandar VaidyaFor Respondent: Shri Ritesh Mishra, CIT-DR
Section 135Section 143(3)Section 263Section 263(1)Section 37(1)Section 80GSection 80G(2)

…आयकर अपील"य अ"धकरण "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL, “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2877/MUM/2025 "नधा"रण वष" / Assessment Year :2020-21 Krishna Processors & Industries Pvt. Ltd. 312, 2nd Floor, Kalbadevi Road, Mumbai-400 002 (MH) PAN : AADCK1539Q ........अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax, Mumbai-4 ……""यथ" / Respondent Assessee by : Shri Mandar Vaidya Revenue by : Shri Ritesh Mishra, CIT-DR सुनवाई क" तार"ख / Date of Hearing :14.08.2025 घोषणा क" तार"ख / Date of Pronou…

B. Arunkumar Capital & Credit Services Pvt Ltd, Mumbai vs. Principal Commissioner of Income Tax 3, Mumbai

In the result the appeal filed by the assessee stands partly

ITA 2034/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Jul 2025AY 2020-21

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(1)Section 143(3)Section 263Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 2034/Mum/2025 Assessment Year: 2020-21 B. Arunkumar Capital & Credit Services Pvt. Ltd. 154/C, Mittal Court, Vidhan Bhavan Marg, Nariman Point, Mumbai-400021 PAN:AAACB2156M Vs. Principal Commissioner Of Income Tax 3 Room No.612, 6th Floor, Aayakar Bhawan, Maharishi Karve Marg, Mumbai-400020 (Appellant) (Respondent) Appellant by Shri Nitesh Joshi, & Shri Ashwin Kashinath Respondent by Ms. Sudha Ramchandran,CITD.R. Date of Hearing 07.05.2025 Date of Pronounce…

Joint Commissioner of Income Tax OSD in Situ Circle 131, Mumbai vs. Tata Capital Housing Finance Limited, Mumbai

In the result, both the appeals of the Revenue are

ITA 216/MUM/2025[2018-19]Status: DisposedITAT Mumbai18 Mar 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Niraj Sheth,ARFor Respondent: Shri Hemanshu Joshi (Sr. DR)
Section 135Section 135(5)Section 143(3)Section 37(1)Section 80GSection 80G(1)(ii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 195/MUM/2025 (A.Y. 2020-21) ITA No. 216/MUM/2025 (A.Y. 2018-19) Joint Commissioner of Income Tax OSD ,Circle 131, Room No. 540, 5th Floor, Aayakar Bhavan, Maharishi Karve Marg, Marine Lines Mumbai 400020, Maharashtra v/s. बना म Capital Finance Limited,11th Floor, Tower A, Peninsula Business Park, Ganpatrao Kadam Marg, Lower Parel, Mumbai 400 013, Maharashtra Housing स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCT0491L Appellant/अपीलार्थी .. Respondent/प्रतिवाद…

Joint Commissioner of Income Tax OSD in Situ Circle 131, Mumbai vs. Tata Capital Housing Finance Limited, Mumbai

In the result, both the appeals of the Revenue are

ITA 195/MUM/2025[2020-21]Status: DisposedITAT Mumbai18 Mar 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Niraj Sheth,ARFor Respondent: Shri Hemanshu Joshi (Sr. DR)
Section 135Section 135(5)Section 143(3)Section 37(1)Section 80GSection 80G(1)(ii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 195/MUM/2025 (A.Y. 2020-21) ITA No. 216/MUM/2025 (A.Y. 2018-19) Joint Commissioner of Income v/s. Tata Capital Housing Tax OSD,Circle 131, Room बनाम Finance Limited,11th Floor, No. 540, 5th Floor, Aayakar Bhavan, Maharishi Karve Marg, Marine Lines Mumbai 400020, Maharashtra Tower A, Peninsula Business Park, Ganpatrao Kadam Marg, Lower Parel, Mumbai 400 013, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCT0491L Appellant/अपीलार्थी .. Respondent/प्रति…

Bank of Nova Scotia, Mumbai vs. Assistant Commissioner of Income Tax International Tax Circle 1(2)(1), Mumbai

In the result appeal filed by the assessee stands allowed

ITA 3566/MUM/2024[2020-21]Status: DisposedITAT Mumbai31 Jan 2025AY 2020-21

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

Section 135Section 143(2)Section 250Section 37Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3566/Mum/2024 Assessment Year: 2020-21 Bank of Nova Scotia Vs. Assistant Ground Floor, Mittal Commissioner of Tower, B-Wing, Nariman Income Tax, Point, Mumbai-4000021 Circle1(2)(1), PAN:AAACB1536H Kautilya Bhawan, (Appellant) Bandra Kurla Complex, Mumbai - 400051 (Respondent) Appellant by Shri Anish Thacker/Pranay Gandhi Respondent by Shri Krishna Kumar, Sr. D.R. Date of Hearing 15/01/2025 Date of Pronouncement 31/01/2025 ORDER Per: Smt. Beena Pillai, J.M.:…

ACIT-3 3 1, Mumbai vs. Jamnagar Utilities and Power Private Limited, Mumbai

ITA 4452/MUM/2024[2015-16]Status: DisposedITAT Mumbai09 Oct 2024AY 2015-16
Section 115JSection 12ASection 143(3)Section 147Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM, & SHRI RAHUL CHAUDHARY, JM Ι.Τ.Α. No.4452/Mum/2024 (Assessment Year: 2015-16) ACIT-3(3)(1), Room No. 522, Aayakar Bhavan, Churchgate, Mumbai-400020. Jamnagar Utilities and Power Pvt. Ltd., Vs. 3rd, Maker Chamber-IV, Nariman Point, Mumbai-400021. PAN : AAACR3893B Appellant) : Respondent) C.O. No.207/Mum/2024 (Assessment Year: 2015-16) Jamnagar Utilities and Power Pvt. Ltd., 3rd, Maker Chamber-IV, Nariman Point, Mumbai-400021. PAN : AAACR3893B ACIT-3(3)(1), Room No. 522, Aayakar Bhavan, Vs. Churchgate, Mumbai-400020. Appellant) : Res…

Northern Operating Services Private Limited, Argon South Tower vs. Deputy Commissioner of Income Tax, Circle 5 (1)(1), Bangalore

In the result, appeal filed by the assessee is allowed

ITA 1565/BANG/2024[2020-21]Status: DisposedITAT Bangalore27 Sept 2024AY 2020-21

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2020-21 M/S. Northern Operating Services Pvt. Ltd., Vs. Dcit, 2Nd Floor Rmz Ecopace, Circle – 5(1)(1), Campus 1C, Bengaluru. Sarjapur Outer Ring Road, Bellandur, Bengaluru – 560 103. Pan : Aaccn 1652 J Appellant Respondent Assessee By : Ms. Divya Motwani, Ca. Revenue By : Shri. D. K. Mishra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 26.09.2024 Date Of Pronouncement : 27.09.2024

For Appellant: Ms. Divya Motwani, CAFor Respondent: Shri. D. K. Mishra, CIT(DR)(ITAT), Bengaluru
Section 135Section 142(1)Section 143(2)Section 143(3)Section 144BSection 144C(13)Section 234BSection 270ASection 274Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2020-21 M/s. Northern Operating Services Pvt. Ltd., Vs. DCIT, 2nd Floor RMZ Ecopace, Circle – 5(1)(1), Campus 1C, Bengaluru. Sarjapur Outer Ring Road, Bellandur, Bengaluru – 560 103. PAN : AACCN 1652 J APPELLANT RESPONDENT Assessee by : Ms. Divya Motwani, CA. Revenue by : Shri. D. K. Mishra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 26.09.2024 Date of Pronouncement : 27.09.2024 O R D E R Per George George K, Vice President: This appeal at the i…

Dy. CIT Circle 3(4), Mumbai vs. Asian Paints Ltd, Mumbai

In the result, appeals filed by assessee and Revenue for A

ITA 3083/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jul 2024AY 2018-19

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 115JSection 143(3)Section 14ASection 2(43)Section 35Section 40Section 80GSection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No.2697/Mum/2023 (Assessment Year :2017-18) & M/s. Asian Paints Limited Vs. Dy. Commissioner of Asian Paints House Income Tax, LTU 6A, Shanti Nagar Circle 2, Vakola Pipeline Lane World Trade Centre 1 Santacruz (East) Cuffee Parade S.O. Mumbai-400 055 Mumbai-400 005 Maharashtra PAN/GIR No.AAACA3622K (Appellant) .. (Respondent) ITA No.3063/Mum/2023 (Assessment Year :2017-18) & Dy. Commissioner of Vs. M/s. Asian Paints Limited Income Tax, LTU Asian Paints House Circle 2, 6A, Sh…

ACIT 3 3 1, Mumbai vs. Jamnagar Utilities and Power Pvt. Ltd., Mumbai

ITA 2117/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Nimesh Vora/Ms. MokashaFor Respondent: Ms. Rajeshwari Menon, Sr. DR
Section 143(3)Section 147Section 148Section 37Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) ITA No. 2117/MUM/2024 Assessment Year: 2016-17 ACIT 3(3)(1), Aayakar Bhavan, Room No. 522, M.K. Road, Mumbai-400020. Appellant Vs. Jamnagar Utilities and Power Pvt. Ltd., 3rd floor, Maker Chamber, 222, Nariman Point, Mumbai-400021. PAN NO. AAACR 3893 В Respondent CO No. 122/Mum/2024 (Arising out of ITA No. 2117/MUM/2024) Assessment Year: 2016-17 Jamnagar Utilities and Power Pvt. Ltd., 3rd floor, Maker Chamber, 222, Nariman Point, Mumbai-400021. PAN NO. AAACR 3…

Interglobe Technology Quotient Private Limited, New Delhi vs. Assistant Commissioner Circle 10(1), New Delhi

ITA 95/DEL/2024[2020-2021]Status: DisposedITAT Delhi28 May 2024AY 2020-2021

Bench: Shri M. Balaganesh & Shri Anubhav Sharma[Assessment Year: 2020-21

Section 139(1)Section 143(3)Section 144BSection 199Section 250Section 251(2)Section 80G

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [Assessment Year: 2020-21 Interglobe Technology Quotient Vs ACIT, Circle-10(1), Private Limited, New Delhi. 3rd Floor, Dr. Gopal Das Bhawan, 28, Barakhamba Road, New Delhi-110001. PAN- AABCI 3241 H APPELLANT RESPONDENT Assessee represented by Shri Rohit Jain, Adv.; & Ms. Somya Jain, CA Department represented by Shri Sandeep Kr. Mishra, Sr.DR Date of hearing 14.03.2024 Date of pronouncement 28.05.2024 O R D E R PER ANUBHAV SHARMA, JM: The assessee has com…

Vijay Srinivas Bobba, India vs. Deputy Commissioner of Income-Tax, Circle-2(2)(1), Bangalore

In the result, we do not find any merit in this appeal, the same fails and is hereby dismissed

ITA 833/BANG/2023[2018-19]Status: DisposedITAT Bangalore13 Feb 2024AY 2018-19

Bench: Shri George George K & Shri Chandra Poojarind Shri Laxmi Prasad Sahuassessment Year : 2018-19 Shri. Vijay Srinivas Bobba, Vs. Dcit, Flat No.502, Indraprastha Ruhe, Circle – 2(2)(1), Pattandur Agrahara Village, Bengaluru. Whitefield Main Road, Bengaluru – 560 066. Pan : Aitpb 9536 B Appellant Respondent Assessee By : Shri. Prashanth G. S, Ca Revenue By : Shri. Ashwin D Gowda, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 13.02.2024 Date Of Pronouncement : 13.02.2024

For Appellant: Shri. Prashanth G. S, CAFor Respondent: Shri. Ashwin D Gowda, Addl. CIT(DR)(ITAT), Bengaluru
Section 139(5)Section 143(2)Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2018-19 Shri. Vijay Srinivas Bobba, Vs. DCIT, Flat No.502, Indraprastha Ruhe, Circle – 2(2)(1), Pattandur Agrahara Village, Bengaluru. Whitefield Main Road, Bengaluru – 560 066. PAN : AITPB 9536 B APPELLANT RESPONDENT Assessee by : Shri. Prashanth G. S, CA Revenue by : Shri. Ashwin D Gowda, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 13.02.2024 Date of Pronouncement : 13.02.2024 O R D E R Per George…

Savita Oil Technologies Ltd, Mumbai vs. ACIT, CC-8(4), Mumbai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1258/MUM/2023[2017-18]Status: DisposedITAT Mumbai25 Oct 2023AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.1258/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Savita Oil Technologies बिधम/ Acit, Central Circle-8(4) Ltd. Room No. 659, Aayakar Vs. 66/67, Nariman Bhavan, Bhavan, M. K. Road, Nariman Point, Mumbai- New Marine Line, 400021. Mumbai-400020. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaafs3513J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Yogesh Thar/Chaitanya Joshi Revenue By: Shri Ram Krishna Kedia (Sr. Ar) Shri Virabhadra Mahanjan (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2023/ (20/10/2023) घोषणा की तारीख /Date Of Pronouncement: 25/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax-50, Mumbai Dated 24.02.2023 For Assessment Year 2017-18. 2. The First Ground Of Appeal Of The Assessee Is As Under: - “1(A) The Appellant Submits That The Learned Commissioner Of Income-Tax (Appeals) [(“Cit(A)”)] Erred In Not Allowing The Claim Towards Expenditure On Account Of Gratuity Representing Amount Actual Paid To An Approved Gratuity Fund Of Rs.83,69,981/- Representing Employer'S Contribution. (B) The Appellant Submits That Cit(A) Failed To Appreciate That The Aforesaid Amount Of Rs.83,69,981/- Was Paid On Or Before The Due Date For Filing Its Return Of Income For Assessment Year 2017-18 To An Approved Gratuity Fund

For Appellant: Shri Yogesh Thar/Chaitanya JoshiFor Respondent: Shri Ram Krishna Kedia (Sr. AR)
Section 139(1)Section 143(3)Section 36(1)(v)Section 40A(7)Section 43BSection 80GSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1258/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Savita Oil Technologies बिधम/ ACIT, Central Circle-8(4) Ltd. Room No. 659, Aayakar Vs. 66/67, Nariman Bhavan, Bhavan, M. K. Road, Nariman Point, Mumbai- New Marine Line, 400021. Mumbai-400020. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAAFS3513J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Yogesh Thar/Chaitanya Joshi Revenue by: Shri Ram Krishna Kedia (Sr. AR) Shri Virabhadra Mahanjan (SR. AR) सुनव…

DCIT-7(1)(1), Mumbai vs. M/S Motilal Oswal Securities Ltd (Now Merged With Motilal Oswal Financial Services Ltd), Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 1796/MUM/2023[2018-19]Status: DisposedITAT Mumbai18 Aug 2023AY 2018-19

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Vijay MehtaFor Respondent: Smt. Mahita Nair
Section 135Section 143(3)Section 250Section 37(1)Section 45Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1795/Mum./2023 ITA no.1796/Mum./2023 (Assessment Year : 2017–18) (Assessment Year : 2018–19) Dy. Commissioner of Income Tax ……………. Appellant Circle–7(1)(1), Mumbai v/s M/s. Motilal Oswal Securities Ltd. (Now merged with Motilal Oswal Financial Services Limited), Motilal Oswal Tower ……………. Respondent Rahimtllah Sayani Road Opp. Parel S.T. Depot, Prabhadevi Mumbai 400 0064 PAN – AAECM2876P Assessee by : Shri Vijay Mehta Revenue by : Smt. Mahita Nair Date of He…