General Motors India (P.) Ltd. v. Dy. CIT

25 Taxmann.com 364High Court2012#2527 most cited

What is General Motors India (P.) Ltd. v. Dy. CIT authority for?

Section 44AB (tax audit) does not apply where the assessee is not engaged in a business or profession and consequently has no income under the head 'profits and gains from business or profession'.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

General Motors India (P.) Ltd. v. Dy. CIT · Section 44AB · applicability of tax audit · no business income · profits and gains of business or profession · tax audit exemption · business income · professional income · 210 Taxmann 20

Also reported as

210 Taxmann 20

Sections most often in play

Section 139Section 142(1)Section 143(2)Section 250Section 32(1)Section 32(2)Section 33BSection 35(4)

Issues it is cited on

profits and gains of business or professionprevious yearsection 143section 14nfacbusiness

Judgments citing General Motors India (P.) Ltd. v. Dy. CIT

CHANDRASHEKAR HEMANTH ,BENGALURU vs. INCOME TAX OFFICER WARD 7(2)(4) BANGALORE, BENGALURU

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1677/BANG/2024[2017-18]Status: DisposedITAT Bangalore06 Jan 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Siddesh Nagaraj Gaddi, CAFor Respondent: Shri Sridhar E, CIT-DR
Section 139(1)Section 143(2)Section 250Section 69ASection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2017-18 Shri Chandrashekar Hemanth, The Income Tax 421, 43rd Cross, Officer, 8th Block Jayanagar, Ward – 7(2)(4), Bangalore – 560 070. Bangalore. Vs. PAN: AESPH7582J APPELLANT RESPONDENT Assessee by : Shri Siddesh Nagaraj Gaddi, CA Revenue by : Shri Sridhar E, CIT-DR Date of Hearing : 12-11-2024 Date of Pronouncement : 06-01-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the order of the NFAC,…

J B ADVANI AND COMPANY PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, MUMBAI

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

ITA 2544/MUM/2023[2015-16]Status: DisposedITAT Mumbai01 Nov 2023AY 2015-16

Bench: Shri Pavan Kumar Gadalej.B Advani & Company Vs. Acit, Circle 2(2)(1), Pvt Ltd.,Ador House, 4Th Aayakar Bhavan, Floor, 6 K, Dubashmarg, Mumbai-400021. Kalghoda,Liongate,Fort, Mumbai-400001. Pan/Gir No. : Aaacj1966D Appellant .. Respondent

For Appellant: Shri. Paras Savla & Shri PratikFor Respondent: Shri.G.J.Ninawe.Sr. DR
Section 143(2)Section 143(3)Section 234DSection 244ASection 32Section 32(2)Section 70Section 71(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER J.B Advani & Company Vs. ACIT, Circle 2(2)(1), Pvt Ltd.,Ador House, 4th Aayakar Bhavan, Floor, 6 K, DubashMarg, Mumbai-400021. Kalghoda,LionGate,Fort, Mumbai-400001. PAN/GIR No. : AAACJ1966D Appellant .. Respondent Assessee by : Shri. Paras Savla & Shri Pratik Poddar. AR Revenue by : Shri.G.J.Ninawe.Sr. DR Date of Hearing 31.10.2023 Date of Pronouncement 06.11.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of the National Faceless Appeal Centre (NFAC),…

EASOW THOMAS ,MUMBAI vs. CIT MINISTRY OF FINANCE INCOME TAX DEPARTMENT NFAC , KALYAN

ITA 336/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 May 2023AY 2014-15
For Appellant: NoneFor Respondent: Ms. Richa Gulati
Section 143(3)Section 271BSection 273BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Easow Thomas, 202, A Shivshankar, Malang Road NR Patripul, Kalyan (West) - 421301 [PAN: AEUPT7705H] …………… Appellant Vs Commissioner of Income Tax (Appeal)-1 Thane, 101, Madhav Baug Apt. Opp. Bank of Maharashtra, Gaushala Road,Shivaji Path, Respondent ……………. Kalyan (West) – 421301 Appearance For the Appellant/Assessee : None For the Respondent/Department : Ms. Richa Gulati Date : 16.05.2023 Conclusion of hearing : 24.05.2023 Pronouncement of order O R D E R Per Rahul Chaudhary, J…

ACIT , CHENNAI vs. M/S EMPEE SUGARS & CHEMICALS LTD , CHENNAI

In the result, appeal filed by the Revenue in ITA No

ITA 842/CHNY/2022[2008-2009]Status: DisposedITAT Chennai24 Mar 2023AY 2008-2009

Bench: Shri Aby T. Varkey & Shri Manjunatha. Gआयकर अपील सं./Ita Nos.841 & 842/Chny/2022 िनधा"रण वष" /Assessment Years: 2007-08 & 2008-09 The Asst. Commissioner- V. M/S.Empee Sugars & Of Income Tax, Chemicals Ltd., Central Circle-1(2), 59, Empee Tower, Pudupet, Chennai. Chennai.

For Appellant: NoneFor Respondent: Mr.D.Hema Bhupal, JCIT
Section 32Section 32(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मंजूनाथा .जी, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANJUNATHA. G, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.841 & 842/Chny/2022 िनधा"रण वष" /Assessment Years: 2007-08 & 2008-09 The Asst. Commissioner- v. M/s.Empee Sugars & of Income Tax, Chemicals Ltd., Central Circle-1(2), 59, Empee Tower, Pudupet, Chennai. Chennai. [PAN: AABCE 5658 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr.D.Hema Bhupal, JCIT Assessee by : None सुनवाई क…

ACIT,, CHENNAI vs. M/S EMPEE SUGARS & CHEMICALS LTD , CHENNAI

In the result, appeal filed by the Revenue in ITA No

ITA 841/CHNY/2022[2007-2008]Status: DisposedITAT Chennai24 Mar 2023AY 2007-2008

Bench: Shri Aby T. Varkey & Shri Manjunatha. Gआयकर अपील सं./Ita Nos.841 & 842/Chny/2022 िनधा"रण वष" /Assessment Years: 2007-08 & 2008-09 The Asst. Commissioner- V. M/S.Empee Sugars & Of Income Tax, Chemicals Ltd., Central Circle-1(2), 59, Empee Tower, Pudupet, Chennai. Chennai.

For Appellant: NoneFor Respondent: Mr.D.Hema Bhupal, JCIT
Section 32Section 32(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मंजूनाथा .जी, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANJUNATHA. G, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.841 & 842/Chny/2022 िनधा"रण वष" /Assessment Years: 2007-08 & 2008-09 The Asst. Commissioner- v. M/s.Empee Sugars & of Income Tax, Chemicals Ltd., Central Circle-1(2), 59, Empee Tower, Pudupet, Chennai. Chennai. [PAN: AABCE 5658 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr.D.Hema Bhupal, JCIT Assessee by : None सुनवाई क…

M/S. SHANGRILA LATEX INDUSTRIES LIMITED,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX - 4, SURAT

In the result, appeal filed by the assessees is allowed

ITA 38/SRT/2017[2006-07]Status: DisposedITAT Surat28 Sept 2022AY 2006-07

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.38/Srt/2017 Assessment Year: (2006-07) (Physical Court Hearing) Shangrila Latex Industries Limited, Vs. The Acit, Circle-4, C/O. B.M. Parekh & Co., 203, 2Nd Surat. Floor, Navjivan Society, Bldg. No. 03, Lamington Road, Mumbai-400008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaics1479E (Appellant) (Respondent) Assessee By Shri Sanjay S. Kapadia, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 01/07/2022 28/09/2022 Date Of Pronouncement

Section 143(3)Section 147Section 148Section 234BSection 71

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.38/SRT/2017 Assessment Year: (2006-07) (Physical Court Hearing) Shangrila Latex Industries Limited, Vs. The ACIT, Circle-4, C/o. B.M. Parekh & Co., 203, 2nd Surat. Floor, Navjivan Society, Bldg. No. 03, Lamington Road, Mumbai-400008. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAICS1479E (Appellant) (Respondent) Assessee by Shri Sanjay S. Kapadia, CA Respondent by Shri H. P. Meena, CIT(DR) Date of Hearing 01/07/2022 28/09/2022 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAINI, AM: Capt…

M/S NOBLE DRUGS LTD,NASHIK vs. ASST. COMMISSIONER OF INCOME TAX ,CIRCLE -2 , NASHIK

Appeal is allowed in above terms

ITA 214/PUN/2020[2008-2009]Status: DisposedITAT Pune28 Jul 2022AY 2008-2009

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.214/Pun/2020 ननधधारण वषा / Assessment Year : 2008-09 M/S. Noble Drugs Ltd., Plot No. B-22, Midc Ambad, Nashik - 422 010 .......अपऩलधथी / Appellant Pan : Aaacn6198H

For Appellant: NoneFor Respondent: Shri Arvind Desai
Section 143(3)Section 147Section 148

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.214/PUN/2020 ननधधारण वषा / Assessment Year : 2008-09 M/s. Noble Drugs Ltd., Plot No. B-22, MIDC Ambad, Nashik - 422 010 .......अपऩलधथी / Appellant PAN : AAACN6198H बनधम / V/s. ……प्रत्यथी / Respondent ACIT, Circle -1, Pune Assessee by : None Revenue by : Shri Arvind Desai सपनवधई की तधरऩख / Date of Hearing : 15.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 28.07.2022 आदेश / ORDER PER S. S. GODARA, JM : 1. This assessee’s appeal f…

M/S BHOPAL DUGDH SANGH SAHAKARI MY.DAIRY PLANT, BHOPAL vs. DCIT -1 (1) ,BHOPAL, BHOPAL

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

ITA 128/IND/2020[2012-13]Status: DisposedITAT Indore28 Jun 2022AY 2012-13

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

For Appellant: Shri Ashish Goyal & N.D. Patva, ARsFor Respondent: Shri Amit Soni, Sr. D.R
Section 143(3)

…ITA No.128/Ind/2020 A.Y. 2012-13 Page 1 of 15 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2012-13 M/s. Bhopal Dugdh Sangh DCIT, 1(1) Sahakari Maryadit, Bhopal Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) P.A. No. AAAAB 0221 D Appellant by : Shri Ashish Goyal & N.D. Patva, ARs Respondent by : Shri Amit Soni, Sr. D.R. Date of Hearing 05.04.2022 Date of Pronouncement 28.06.2022 O R D E R Per B.M. Biyani, A.M.: 1. This appeal filed by the assessee is…

EAST COAST STEELS LTD.,CHENNAI vs. DCIT, CHENNAI

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

ITA 919/CHNY/2017[2007-08]Status: DisposedITAT Chennai31 Mar 2022AY 2007-08

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri AR. V. Sreenivasan, Addl.CIT
Section 143(3)Section 32(2)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं डॉ एम एल मीना, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND Dr. M.L. MEENA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 919/CHNY/2017 िनधा"रण वष" /Assessment Year: 2007-08 M/s. East Coast Steels Ltd., The DCIT, Cuddalore Road, Pillayarkuppam v. Corporate Circle II(1), Post, Bahour Commune, Chennai. Pondicherry – 607 402. PAN: AAACE 1703H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri D. Anand, Advocate ""यथ" क" ओर से/Respondent by : Shri AR. V. Sr…

ACIT, MADURAI vs. J.K.FENNER (INDIA) LIMITED, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 967/CHNY/2017[2013-14]Status: DisposedITAT Chennai21 Jan 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. ACIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 947/CHNY/2017[2013-14]Status: DisposedITAT Chennai21 Jan 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

ACIT CORPORATE CIRCLE 1, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1883/CHNY/2017[2014-15]Status: DisposedITAT Chennai21 Jan 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

J.K.FENNER (INDIA) LIMITED,MADURAI vs. ACIT CORPORATE CIRCLE 1, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1846/CHNY/2017[2014-15]Status: DisposedITAT Chennai21 Jan 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1272/CHNY/2016[2012-13]Status: DisposedITAT Chennai21 Jan 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1078/CHNY/2016[2010-11]Status: DisposedITAT Chennai21 Jan 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1077/CHNY/2016[2009-10]Status: DisposedITAT Chennai21 Jan 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1076/CHNY/2016[2008-09]Status: DisposedITAT Chennai21 Jan 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1063/CHNY/2016[2012-13]Status: DisposedITAT Chennai21 Jan 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1062/CHNY/2016[2011-12]Status: DisposedITAT Chennai21 Jan 2022AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1061/CHNY/2016[2010-11]Status: DisposedITAT Chennai21 Jan 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

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