Fund v. DDIT (IT)

37 Taxmann.com 45Reported decision2013#24710 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,252 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 112 Section 115C Section 115D Section 48 Section 70 Section 74

Judgments citing Fund v. DDIT (IT)

Sukhpal Singh Ahluwalia, Mumbai vs. ITO (International Taxation) Ward 1(1)(1), Mumbai

In the result, appeal of assessee is partly allowed

ITA 4139/MUM/2023[2019-20]Status: DisposedITAT Mumbai27 May 2024AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm Income Tax Officer Sukhpal Singh Ahluwalia (International Tax) Ward 6/24, Milan Building, 1(1)(1), 87, Tardeo Road, Room No.1817A, 18 Th Vs. Opp. Tardeo A C Market, Floor, Air India Building, Mumbai-400 034 Nariman Point, Mumbai-400 021 (Appellant) (Respondent) Pan No. Azupa6884D Assessee By : Shri Rashmikant C. Modi & Ms. Ketki Rajeshirke, Ars Revenue By : Shri Soumendu Kumar Sash, Dr Date Of Hearing: 18.04.2024 27.05.2024 Date Of Pronouncement :

For Appellant: Shri Rashmikant C. Modi &For Respondent: Shri Soumendu Kumar Sash, DR

Section 112Section 115CSection 143Section 144C(5)Section 254Section 45Section 48Section 74

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAJ KUMAR CHAUHAN, JM Income Tax Officer Sukhpal Singh Ahluwalia (International Tax) Ward 6/24, Milan Building, 1(1)(1), 87, Tardeo Road, Room No.1817A, 18 th Vs. Opp. Tardeo A C Market, Floor, Air India Building, Mumbai-400 034 Nariman Point, Mumbai-400 021 (Appellant) (Respondent) PAN No. AZUPA6884D Assessee by : Shri Rashmikant C. Modi & Ms. Ketki Rajeshirke, ARs Revenue by : Shri Soumendu Kumar Sash, DR Date of hearing: 18.04.2024 27.05.2024 Date of pronouncement : O R D E R PER PRASHANT MAHARISHI, AM: This a…

DCIT (It) 4(3)(1), Mumbai vs. Vanguard Emerging Market Index Fund, A Serid Os Vanguard Investment Service Plc(Vemsif), Mumbai

In the result, appeal filed by the revenue for assessment year 2007-2008

ITA 3595/MUM/2015[2007-08]Status: DisposedITAT Mumbai19 Apr 2017AY 2007-08

Bench: Shri Rajendra (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2007-2008 The Dcit (It)- 4(3)(1), M/S Vanguard Emerging Market R. No. 116, Index Fund, Scindia House, C/O S.R. Batliboi & Co., Ballard Pier, Vs. 14Th Floor, The Ruby, N.M. Road, 29 Senapati Bapat Marg, Mumbai- 400038 Dadar, Mumbai- 400028 Pan: Aaccv3136B (Appellant) (Respondent)

For Appellant: Sh. M.C. Omi Ningshen (DR)For Respondent: Amalsadwala (AR)

Section 111ASection 11ASection 143Section 143(3)Section 144(3)Section 147Section 148Section 70(2)Section 94(7)

…ment (Hong Kong) Ltd (supra). The view taken in the said case has also been followed by the coordinate Bench of the Tribunal in DWS India Equity Fund ITA No 5055/Mum/2010 and Capital International Emerging Markets Fund vs. Deputy Director of Income Tax (2013) 37 Taxmann.com 45(Mumbai- Trib.) Hence, we do not find any infirmity in the impugned order to interfere with the same. We, therefore, respectfully following the view taken by the coordinate Bench in aforesaid cases, uphold the findings of the Ld. CIT(A) and dismiss the appeal of the revenue. 6 Assessment Year: 2007-08 12. Since, we have dismissed the appe…

DCIT, Cir-12, Kolkata vs. M/S the Diamond Company Ltd., Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 326/KOL/2014[2009-10]Status: DisposedITAT Kolkata24 Aug 2016AY 2009-10

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2009-10

Section 111ASection 143(2)Section 143(3)Section 14ASection 2(14)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Years:2009-10 DCIT, Circle-12, M/s The Diamond Co.Ltd. बनाम / P-7, Chowringhee 707, Central Plaza, 2/6 V/s. Square, Aayakr Sarat Bose Road, Bhawan, 7th Floor, Kolkata-700 020 Kolkata-700 069 [PAN No.AAACT 9733 G] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Sallong Yaden, Addl-CIT-DR अपीलाथ" क" ओर से/By Appellant Shri P.R.Kothari, FCA ""यथ" क" ओर से/By Respondent 03-08-2016 सुनवाई क" तार"ख/Date of Hearing 24-08-2016 घोषणा क" तार"ख/Date of Pronoun…