Godrej & Boyce Mfg. Co. Ltd. v. Dy. CIT

194 Taxmann 203High Court2010#701 most cited

What is Godrej & Boyce Mfg. Co. Ltd. v. Dy. CIT authority for?

Section 14A(2) and (3) read with Rule 8D are constitutionally valid. Rule 8D applies prospectively from Assessment Year 2008-09, and for prior assessment years, the Assessing Officer must determine the expenditure related to exempt income under Section 14A(1) using a reasonable basis.

144

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2026.

Also referred to as

Godrej & Boyce · 194 Taxmann 203 · Section 14A · Rule 8D · constitutional validity · prospective application · AY 2008-09 · exempt income disallowance · reasonable basis

Also reported as

328 ITR 87

Sections most often in play

Section 14ASection 1961Section 115JBSection 8DSection 10(38)Section 10ASection 10AASection 143(3)

Issues it is cited on

section 94(7)section 80ia(1)section 75section 237record datesection 92ca(4)section 94section 92c(1)section 80ib(10)section 92c(2)section 80hsection 92c(3)

Judgments citing Godrej & Boyce Mfg. Co. Ltd. v. Dy. CIT

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2480/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 14ASection 40

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEWDELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITANo.2478/DEL/2011 (AssessmentYear:2005-06) ITA No.2480/DEL/2011 (Assessment Year: 2007-08) DCIT, Circle 6, vs. M/s. Sahara India Mass Communication Ltd., New Delhi. Sahara India Point, CTS-40/44, S.V. Road, Goregaon (W), Mumbai. (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Kunal Pandey, Advocate Shri Shivam Kansal, CA REVENUE BY : Ms. Monika Singh, CIT DR. Date of Hearing : 28.01.2026 Date of Order : 15.04.2026 O R D E R PER S. RIFAUR…

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2479/DEL/2011[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 14ASection 40

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEWDELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITANo.2478/DEL/2011 (AssessmentYear:2005-06) ITA No.2480/DEL/2011 (Assessment Year: 2007-08) DCIT, Circle 6, vs. M/s. Sahara India Mass Communication Ltd., New Delhi. Sahara India Point, CTS-40/44, S.V. Road, Goregaon (W), Mumbai. (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Kunal Pandey, Advocate Shri Shivam Kansal, CA REVENUE BY : Ms. Monika Singh, CIT DR. Date of Hearing : 28.01.2026 Date of Order : 15.04.2026 O R D E R PER S. RIFAUR…

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2478/DEL/2011[2005-06]Status: DisposedITAT Delhi15 Apr 2026AY 2005-06

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 14ASection 40

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEWDELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITANo.2478/DEL/2011 (AssessmentYear:2005-06) ITA No.2480/DEL/2011 (Assessment Year: 2007-08) DCIT, Circle 6, vs. M/s. Sahara India Mass Communication Ltd., New Delhi. Sahara India Point, CTS-40/44, S.V. Road, Goregaon (W), Mumbai. (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Kunal Pandey, Advocate Shri Shivam Kansal, CA REVENUE BY : Ms. Monika Singh, CIT DR. Date of Hearing : 28.01.2026 Date of Order : 15.04.2026 O R D E R PER S. RIFAUR…

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

The appeal is dismissed

ITA 2037/KOL/2019[2015-16]Status: DisposedITAT Kolkata12 Jan 2026AY 2015-16

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 14ASection 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C' BENCH, KOLKATA Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.: 1246, 1247, 1248 & 2037/KOL/2019 Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 D.C.I.T Cir-10(1), Kolkata Vs. M/s. Eureka Forbes Ltd. (Appellant) (Respondent) PAN: AAACE5767F Appearances: Department represented by Assessee represented by Date of concluding the hearing Date of pronouncing the order : Praveen Kishore, CIT (DR). : Dr. Samir Chakrborty, AR and Abhijit Biswash, AR. : 15-October-2025 : 12-January-2026 ORDER PER RAKESH MISHRA, ACCOUN…

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

The appeal is dismissed

ITA 1247/KOL/2019[2013-14]Status: DisposedITAT Kolkata12 Jan 2026AY 2013-14

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 14ASection 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C' BENCH, KOLKATA Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.: 1246, 1247, 1248 & 2037/KOL/2019 Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 D.C.I.T Cir-10(1), Kolkata Vs. M/s. Eureka Forbes Ltd. (Appellant) (Respondent) PAN: AAACE5767F Appearances: Department represented by Assessee represented by Date of concluding the hearing Date of pronouncing the order : Praveen Kishore, CIT (DR). : Dr. Samir Chakrborty, AR and Abhijit Biswash, AR. : 15-October-2025 : 12-January-2026 ORDER PER RAKESH MISHRA, ACCOUN…

M/S. FORTUNE GOURMET SPECIALITIES PRIVATE LIMITED ,MUMBAI vs. ACIT CIRCLE 6(3)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 4191/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Sept 2025AY 2016-17

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhrim/S. Fortune Gourment Vs. Acit Circle 6(3)(1) Specialities Private Limited Aayakar Bhavan, 107 Adhyaru Industrial Mumbai-400020. Estate, Sun Mill Comound, Lower Parel, Mumbai-400013. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacf4952B Appellant .. Respondent

For Appellant: Shri Gunjan KakkadFor Respondent: Ms. Kavitha Kaushik (Sr. DR)
Section 14Section 143(3)Section 147Section 14ASection 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER M/s. Fortune Gourment Vs. ACIT Circle 6(3)(1) Specialities Private Limited Aayakar Bhavan, 107 Adhyaru Industrial Mumbai-400020. Estate, Sun Mill Comound, Lower Parel, Mumbai-400013. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACF4952B Appellant .. Respondent Appellant by : Shri Gunjan Kakkad Respondent by : Ms. Kavitha Kaushik (Sr. DR) Date of Hearing 18.08.2025 Date of Pronouncement 29.09.2025 आदेश / O R D E R PER RENU JAUHRI [A.M.] :- This appeal is filed by the assessee a…

FORTUNE GOURMET SPECALITIES PRIVATE LIMTED,MUMBAI vs. ACIT CIRCLE 6(3)(1), MUMBAI

In the result, appeal of the assessee allowed

ITA 4010/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Jul 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Gunjan Kakkad, A/RFor Respondent: Ms. Kavitha Kaushik, Sr. D/R
Section 14ASection 14A(2)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 4010/Mum/2025 Assessment Year: 2017-18 Fortune Gourmet Specialities ACIT, Circle – 6(3)(1), Private Limited Mumbai Vs 107, Adhyaru Industrial Estate Sun Mill Compound Lower Parel Mumbai - 400013 [PAN: AAACF4952B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Gunjan Kakkad, A/R Revenue by : Ms. Kavitha Kaushik, Sr. D/R सुनवाई की तारीख/Date of Hearing : 28/07/2025 घोषणा की तारीख /Date of Pro…

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED, CHENNAI

ITA 1262/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 May 2025AY 2010-11

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. R. Raghunatha, Hon'Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Cognizant Technology Solutions Vs The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai - 600 096. (प्रत्यर्थी/Respondent) Pan: Aaacd 3312M (अपीलार्थी/Appellant) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) The Asst. Commissioner Of Vs Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai - 600 096. Pan: Aaacd 3312M (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निधारिती की ओर से/Assessee By राजस्व की ओर से /Revenue By : Shri N.V. Balaji, Advocate : Shri R. Clement Ramesh Kumar, Cit & Ms. Anitha, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 11.03.2025 घोषणा की तारीख/Date Of Pronouncement : 16.05.2025 - 2 -

For Respondent: Shri N.V. Balaji, Advocate
Section 10ASection 14ASection 40Section 9(1)

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, 'C' BENCH, CHENNAI श्री एबी टी वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON'BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1193, 1194, 1205, 1206 & 1207/CHNY/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Cognizant Technology Solutions Vs The Asst. Commissioner India Pvt. Ltd., of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai - 600 096. (प्…

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1),, CHENNAI

ITA 1207/CHNY/2024[2014-15]Status: DisposedITAT Chennai16 May 2025AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs The Asst. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 14ASection 40Section 9(1)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ,‘C’ BENCH, CHENNAI "ी एबी टी वक", "ाियक सद" एवं "ी एस. आर.रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1193, 1194, 1205, 1206 & 1207/CHNY/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. PAN : AAACD 3312M (अपील…

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1),, CHENNAI

ITA 1193/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 May 2025AY 2010-11

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs The Asst. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 14ASection 40Section 9(1)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ,‘C’ BENCH, CHENNAI "ी एबी टी वक", "ाियक सद" एवं "ी एस. आर.रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1193, 1194, 1205, 1206 & 1207/CHNY/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. PAN : AAACD 3312M (अपील…

ACIT-1(1)(1), MUMBAI, MUMBAI vs. BENNETT PROPERTY HOLDINGS COMPANY LIMITED, MUMBAI

ITA 556/MUM/2024[2017-18]Status: DisposedITAT Mumbai12 Dec 2024AY 2017-18

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Madhur Agarwal &For Respondent: Shri Kailash C. Kanojiya &
Section 115JSection 143(3)Section 14A(2)Section 32(1)Section 72A(2)Section 72A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 302/MUM/2024 (Assessment Year: 2017-18) (Assessment Year: 2018-19) Bennett Property Holdings Company Limited 5th Floor, Times Tower, Kamala Mills Compound S.B. Marg, Lower Parel(W), Mumbai-400 013 Maharashtra. [PAN: AAECB3780H] …………. Appellant Deputy Commissioner of Income Tax Vs Circle 1(1)(1), Mumbai Aayakar Bhavan, Mumbai-400 020 …………. Respondent ITA No. 557/MUM/2024 (Assessment Year: 2017-18) (Assessment Year: 2018-19) Assistant Commissioner of Income Tax Circle 1(1)(1),…

BENNETT PROPERTY HOLDINGS COMPANY LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - 1 (1) (1), MUMBAI, MUMBAI

ITA 502/MUM/2024[2017-18]Status: DisposedITAT Mumbai12 Dec 2024AY 2017-18
For Respondent: Shri Kailash C. Kanojiya & Ms. Kaveeta Punit Kaushik Date Conclusion of hearing
Section 10(38)Section 115JSection 143(3)Section 14A(2)Section 32(1)Section 72A(2)Section 72A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 502/MUM/2024 ITA No. 302/MUM/2024 (Assessment Year: 2017-18) (Assessment Year: 2018-19) Bennett Property Holdings Company Limited Appellant 5th Floor, Times Tower, Kamala Mills Compound S.B. Marg, Lower Parel(W), Mumbai-400 013 Maharashtra. [PAN: AAECB3780H] Vs Respondent Deputy Commissioner of Income Tax Circle 1(1)(1), Mumbai Aayakar Bhavan, Mumbai-400 020 Appellant Vs Respondent ITA No. 556/MUM/2024 ITA No. 557/MUM/2024 (Assessment Year: 2017-18) (Assessment Year: 2018-19)…

BENNETT PROPERTY HOLDINGS COMPANY LIMITED,MUMBAI vs. ADDITIONAL -JOINT -DEPUTY-ASST. COMMISSIONER OF INCOME TAX- ITO, DELHI

ITA 302/MUM/2024[2018-19]Status: DisposedITAT Mumbai12 Dec 2024AY 2018-19
For Appellant: Shri Madhur Agarwal & Shri Fenil Bhatt For theFor Respondent: Shri Kailash C. Kanojiya & Ms. Kaveeta Punit Kaushik Date Conclusion of hearing
Section 10(38)Section 115JSection 143(3)Section 14A(2)Section 32(1)Section 72A(2)Section 72A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 502/MUM/2024 ITA No. 302/MUM/2024 (Assessment Year: 2017-18) (Assessment Year: 2018-19) Bennett Property Holdings Company Limited Appellant 5th Floor, Times Tower, Kamala Mills Compound S.B. Marg, Lower Parel(W), Mumbai-400 013 Maharashtra. [PAN: AAECB3780H] Vs Respondent Deputy Commissioner of Income Tax Circle 1(1)(1), Mumbai Aayakar Bhavan, Mumbai-400 020 ITA No. 556/MUM/2024 ITA No. 557/MUM/2024 (Assessment Year: 2017-18) (Assessment Year: 2018-19) Assistant Commissioner o…

FOSECO INDIA LIMITED,PUNE vs. ACIT CIRCLE 1(1), PUNE

In the result, the appeal of the assessee for AY 2014-15 is dismissed

ITA 1120/PUN/2024[2020-21]Status: DisposedITAT Pune11 Nov 2024AY 2020-21

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

For Appellant: Shri Atul PoddarFor Respondent: Shri Ramnath P. Murkunde
Section 115Section 115JSection 237

…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 Nos. 1114 to 1120/PUN/2024 धििाारण वर्ा / Assessment Years : 2014-15 to 2020-21 Foseco India Limited, Assistant Commissioner of Gat No. 922 & 923, Pune Nagar Road, Income Tax, Sanaswadi, Taluka-Shirur, Vs. Circle – 1(1), Pune Pune – 412208 PAN : AAACF1049H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Atul Poddar Department by : Shri Ramnath P. Murkunde Date of hearing : 04-11-2024 Date of 11-11-2024…

FOSECO INDIA LIMITED,PUNE vs. ACIT, CIRCLE1(1), PUNE

In the result, the appeal of the assessee for AY 2014-15 is dismissed

ITA 1119/PUN/2024[2019-20]Status: DisposedITAT Pune11 Nov 2024AY 2019-20

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

For Appellant: Shri Atul PoddarFor Respondent: Shri Ramnath P. Murkunde
Section 115Section 115JSection 237

…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 Nos. 1114 to 1120/PUN/2024 धििाारण वर्ा / Assessment Years : 2014-15 to 2020-21 Foseco India Limited, Assistant Commissioner of Gat No. 922 & 923, Pune Nagar Road, Income Tax, Sanaswadi, Taluka-Shirur, Vs. Circle – 1(1), Pune Pune – 412208 PAN : AAACF1049H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Atul Poddar Department by : Shri Ramnath P. Murkunde Date of hearing : 04-11-2024 Date of 11-11-2024…

FOSECO INDIA LIMITED,PUNE vs. ACIT, CIRCLE 1 (1), PUNE

In the result, the appeal of the assessee for AY 2014-15 is dismissed

ITA 1118/PUN/2024[2018-19]Status: DisposedITAT Pune11 Nov 2024AY 2018-19

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

For Appellant: Shri Atul PoddarFor Respondent: Shri Ramnath P. Murkunde
Section 115Section 115JSection 237

…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 Nos. 1114 to 1120/PUN/2024 धििाारण वर्ा / Assessment Years : 2014-15 to 2020-21 Foseco India Limited, Assistant Commissioner of Gat No. 922 & 923, Pune Nagar Road, Income Tax, Sanaswadi, Taluka-Shirur, Vs. Circle – 1(1), Pune Pune – 412208 PAN : AAACF1049H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Atul Poddar Department by : Shri Ramnath P. Murkunde Date of hearing : 04-11-2024 Date of 11-11-2024…

FOSECO INDIA LIMITED,PUNE vs. ACIT CIRCLE 1(1), PUNE

In the result, the appeal of the assessee for AY 2014-15 is dismissed

ITA 1117/PUN/2024[2017-18]Status: DisposedITAT Pune11 Nov 2024AY 2017-18

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

For Appellant: Shri Atul PoddarFor Respondent: Shri Ramnath P. Murkunde
Section 115Section 115JSection 237

…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 Nos. 1114 to 1120/PUN/2024 धििाारण वर्ा / Assessment Years : 2014-15 to 2020-21 Foseco India Limited, Assistant Commissioner of Gat No. 922 & 923, Pune Nagar Road, Income Tax, Sanaswadi, Taluka-Shirur, Vs. Circle – 1(1), Pune Pune – 412208 PAN : AAACF1049H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Atul Poddar Department by : Shri Ramnath P. Murkunde Date of hearing : 04-11-2024 Date of 11-11-2024…

FOSECO INDIA LIMITED,PUNE vs. ACIT, CIRCLE 1(!), PUNE

In the result, the appeal of the assessee for AY 2014-15 is dismissed

ITA 1116/PUN/2024[2016-17]Status: DisposedITAT Pune11 Nov 2024AY 2016-17

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

For Appellant: Shri Atul PoddarFor Respondent: Shri Ramnath P. Murkunde
Section 115Section 115JSection 237

…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 Nos. 1114 to 1120/PUN/2024 धििाारण वर्ा / Assessment Years : 2014-15 to 2020-21 Foseco India Limited, Assistant Commissioner of Gat No. 922 & 923, Pune Nagar Road, Income Tax, Sanaswadi, Taluka-Shirur, Vs. Circle – 1(1), Pune Pune – 412208 PAN : AAACF1049H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Atul Poddar Department by : Shri Ramnath P. Murkunde Date of hearing : 04-11-2024 Date of 11-11-2024…

FOSECO INDIA LIMITED,PUNE vs. ACIT ,CIRCLE 1(1), PUNE

In the result, the appeal of the assessee for AY 2014-15 is dismissed

ITA 1115/PUN/2024[2015-16]Status: DisposedITAT Pune11 Nov 2024AY 2015-16

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

For Appellant: Shri Atul PoddarFor Respondent: Shri Ramnath P. Murkunde
Section 115Section 115JSection 237

…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 Nos. 1114 to 1120/PUN/2024 धििाारण वर्ा / Assessment Years : 2014-15 to 2020-21 Foseco India Limited, Assistant Commissioner of Gat No. 922 & 923, Pune Nagar Road, Income Tax, Sanaswadi, Taluka-Shirur, Vs. Circle – 1(1), Pune Pune – 412208 PAN : AAACF1049H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Atul Poddar Department by : Shri Ramnath P. Murkunde Date of hearing : 04-11-2024 Date of 11-11-2024…

FOSECO INDIA LIMITED,PUNE vs. ACIT, CIRCLE 1 (1), PUNE

In the result, the appeal of the assessee for AY 2014-15 is dismissed

ITA 1114/PUN/2024[2014-15]Status: DisposedITAT Pune11 Nov 2024AY 2014-15

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

For Appellant: Shri Atul PoddarFor Respondent: Shri Ramnath P. Murkunde
Section 115Section 115JSection 237

…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 Nos. 1114 to 1120/PUN/2024 धििाारण वर्ा / Assessment Years : 2014-15 to 2020-21 Foseco India Limited, Assistant Commissioner of Gat No. 922 & 923, Pune Nagar Road, Income Tax, Sanaswadi, Taluka-Shirur, Vs. Circle – 1(1), Pune Pune – 412208 PAN : AAACF1049H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Atul Poddar Department by : Shri Ramnath P. Murkunde Date of hearing : 04-11-2024 Date of 11-11-2024…

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Godrej & Boyce Mfg. Co. Ltd. v. Dy. CIT (194 Taxmann 203) — Cited in 144 Judgments | BharatTax