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.

How many judgments cite Godrej & Boyce Mfg. Co. Ltd. v. Dy. CIT?

144 judgments on BharatTax cite Godrej & Boyce Mfg. Co. Ltd. v. Dy. CIT (194 Taxmann 203), spanning 2011 to 2026.

Which sections of the Income Tax Act does Godrej & Boyce Mfg. Co. Ltd. v. Dy. CIT come up under?

It is most often cited in judgments turning on Section 14A, Section 1961, Section 115JB, Section 8D, Section 10(38), Section 10A.

Godrej & Boyce Mfg. Co. Ltd. v. Dy. CIT (194 Taxmann 203)

Philips India Ltd, Kolkata vs. ACIT, Kolkata

In the result, all the appeals of the assessee are dismissed

ITA 341/KOL/2023[2019-20]Status: DisposedITAT Kolkata08 Jul 2024AY 2019-20

Bench: Dr. Manish Borad & Shri Pradip Kumar Choubeyi.T.A. Nos.338 To 341/Kol/2023 Assessment Years: 2016-17 To 2019-20 Philips India Ltd ………. Appellant (Pan: Aabcp9487A) Vs. Asstt. Commissioner Of Income Tax, Circle-12(2), Kolkata. ………… Respondent Appearances By: Shri Vishal Jain Ar Appeared For Appellant. Shri P. P. Barman, Addl. Cit, Sr. Dr Appeared For Respondent. Date Of Concluding The Hearing : 03.07.2024 Date Of Pronouncing The Order : 08.07.2024 Order Per Manish Borad: All These Captioned Appeals Filed By The Assessee Pertaining To The Assessment Years (In Short “Ay”) 2016-17 To 2019-20 Are Directed Against The Separate Orders Passed U/S 250 Of The Income Tax Act, 1961 (In Short The “Act”) By Ld. Commissioner Of Income-Tax, Appeal, National Faceless Appeal Centre (Nfac), Delhi [In Short Ld. “Cit(A)”] Dated 10.02.2023 Arising Out Of The Assessment Order U/S 237 Of The Act By Acit, Circle-12(2), Kolkata Dated 26.06.2019 (For Ays 2016-17, 2017-18 & 2019-20), 28.06.2019 (For Ay 2018-19) Respectively. Since Grounds Are Common & Facts Are Identical, Except Variance In Amount, We Dispose Of All The Appeals By This Consolidated Order

Section 115Section 237Section 244ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सद"य एवं "ी "दीप कुमार चौबे, "ाियक सद" के सम" Before Dr. Manish Borad, Accountant Member & Shri Pradip Kumar Choubey, Judicial Member I.T.A. Nos.338 to 341/KOL/2023 Assessment Years: 2016-17 to 2019-20 Philips India Ltd ………. Appellant (PAN: AABCP9487A) Vs. Asstt. Commissioner of Income Tax, Circle-12(2), Kolkata. ………… Respondent Appearances by: Shri Vishal Jain AR appeared for Appellant. Shri P. P. Barman, Addl. CIT, Sr. DR appeared for Respondent. Date of concluding the hearing : 03.07.2024 Date of pronouncing the order : 08.07.2024 O…

Philips India Ltd, Kolkata vs. ACIT, Kolkata

In the result, all the appeals of the assessee are dismissed

ITA 340/KOL/2023[2018-19]Status: DisposedITAT Kolkata08 Jul 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Pradip Kumar Choubeyi.T.A. Nos.338 To 341/Kol/2023 Assessment Years: 2016-17 To 2019-20 Philips India Ltd ………. Appellant (Pan: Aabcp9487A) Vs. Asstt. Commissioner Of Income Tax, Circle-12(2), Kolkata. ………… Respondent Appearances By: Shri Vishal Jain Ar Appeared For Appellant. Shri P. P. Barman, Addl. Cit, Sr. Dr Appeared For Respondent. Date Of Concluding The Hearing : 03.07.2024 Date Of Pronouncing The Order : 08.07.2024 Order Per Manish Borad: All These Captioned Appeals Filed By The Assessee Pertaining To The Assessment Years (In Short “Ay”) 2016-17 To 2019-20 Are Directed Against The Separate Orders Passed U/S 250 Of The Income Tax Act, 1961 (In Short The “Act”) By Ld. Commissioner Of Income-Tax, Appeal, National Faceless Appeal Centre (Nfac), Delhi [In Short Ld. “Cit(A)”] Dated 10.02.2023 Arising Out Of The Assessment Order U/S 237 Of The Act By Acit, Circle-12(2), Kolkata Dated 26.06.2019 (For Ays 2016-17, 2017-18 & 2019-20), 28.06.2019 (For Ay 2018-19) Respectively. Since Grounds Are Common & Facts Are Identical, Except Variance In Amount, We Dispose Of All The Appeals By This Consolidated Order

Section 115Section 237Section 244ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सद"य एवं "ी "दीप कुमार चौबे, "ाियक सद" के सम" Before Dr. Manish Borad, Accountant Member & Shri Pradip Kumar Choubey, Judicial Member I.T.A. Nos.338 to 341/KOL/2023 Assessment Years: 2016-17 to 2019-20 Philips India Ltd ………. Appellant (PAN: AABCP9487A) Vs. Asstt. Commissioner of Income Tax, Circle-12(2), Kolkata. ………… Respondent Appearances by: Shri Vishal Jain AR appeared for Appellant. Shri P. P. Barman, Addl. CIT, Sr. DR appeared for Respondent. Date of concluding the hearing : 03.07.2024 Date of pronouncing the order : 08.07.2024 O…

Philips India Ltd, Kolkata vs. ACIT, Kolkata

In the result, all the appeals of the assessee are dismissed

ITA 339/KOL/2023[2017-18]Status: DisposedITAT Kolkata08 Jul 2024AY 2017-18

Bench: Dr. Manish Borad & Shri Pradip Kumar Choubeyi.T.A. Nos.338 To 341/Kol/2023 Assessment Years: 2016-17 To 2019-20 Philips India Ltd ………. Appellant (Pan: Aabcp9487A) Vs. Asstt. Commissioner Of Income Tax, Circle-12(2), Kolkata. ………… Respondent Appearances By: Shri Vishal Jain Ar Appeared For Appellant. Shri P. P. Barman, Addl. Cit, Sr. Dr Appeared For Respondent. Date Of Concluding The Hearing : 03.07.2024 Date Of Pronouncing The Order : 08.07.2024 Order Per Manish Borad: All These Captioned Appeals Filed By The Assessee Pertaining To The Assessment Years (In Short “Ay”) 2016-17 To 2019-20 Are Directed Against The Separate Orders Passed U/S 250 Of The Income Tax Act, 1961 (In Short The “Act”) By Ld. Commissioner Of Income-Tax, Appeal, National Faceless Appeal Centre (Nfac), Delhi [In Short Ld. “Cit(A)”] Dated 10.02.2023 Arising Out Of The Assessment Order U/S 237 Of The Act By Acit, Circle-12(2), Kolkata Dated 26.06.2019 (For Ays 2016-17, 2017-18 & 2019-20), 28.06.2019 (For Ay 2018-19) Respectively. Since Grounds Are Common & Facts Are Identical, Except Variance In Amount, We Dispose Of All The Appeals By This Consolidated Order

Section 115Section 237Section 244ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सद"य एवं "ी "दीप कुमार चौबे, "ाियक सद" के सम" Before Dr. Manish Borad, Accountant Member & Shri Pradip Kumar Choubey, Judicial Member I.T.A. Nos.338 to 341/KOL/2023 Assessment Years: 2016-17 to 2019-20 Philips India Ltd ………. Appellant (PAN: AABCP9487A) Vs. Asstt. Commissioner of Income Tax, Circle-12(2), Kolkata. ………… Respondent Appearances by: Shri Vishal Jain AR appeared for Appellant. Shri P. P. Barman, Addl. CIT, Sr. DR appeared for Respondent. Date of concluding the hearing : 03.07.2024 Date of pronouncing the order : 08.07.2024 O…

Philips India Ltd, Kolkata vs. ACIT, Kolkata

In the result, all the appeals of the assessee are dismissed

ITA 338/KOL/2023[2016-17]Status: DisposedITAT Kolkata08 Jul 2024AY 2016-17

Bench: Dr. Manish Borad & Shri Pradip Kumar Choubeyi.T.A. Nos.338 To 341/Kol/2023 Assessment Years: 2016-17 To 2019-20 Philips India Ltd ………. Appellant (Pan: Aabcp9487A) Vs. Asstt. Commissioner Of Income Tax, Circle-12(2), Kolkata. ………… Respondent Appearances By: Shri Vishal Jain Ar Appeared For Appellant. Shri P. P. Barman, Addl. Cit, Sr. Dr Appeared For Respondent. Date Of Concluding The Hearing : 03.07.2024 Date Of Pronouncing The Order : 08.07.2024 Order Per Manish Borad: All These Captioned Appeals Filed By The Assessee Pertaining To The Assessment Years (In Short “Ay”) 2016-17 To 2019-20 Are Directed Against The Separate Orders Passed U/S 250 Of The Income Tax Act, 1961 (In Short The “Act”) By Ld. Commissioner Of Income-Tax, Appeal, National Faceless Appeal Centre (Nfac), Delhi [In Short Ld. “Cit(A)”] Dated 10.02.2023 Arising Out Of The Assessment Order U/S 237 Of The Act By Acit, Circle-12(2), Kolkata Dated 26.06.2019 (For Ays 2016-17, 2017-18 & 2019-20), 28.06.2019 (For Ay 2018-19) Respectively. Since Grounds Are Common & Facts Are Identical, Except Variance In Amount, We Dispose Of All The Appeals By This Consolidated Order

Section 115Section 237Section 244ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सद"य एवं "ी "दीप कुमार चौबे, "ाियक सद" के सम" Before Dr. Manish Borad, Accountant Member & Shri Pradip Kumar Choubey, Judicial Member I.T.A. Nos.338 to 341/KOL/2023 Assessment Years: 2016-17 to 2019-20 Philips India Ltd ………. Appellant (PAN: AABCP9487A) Vs. Asstt. Commissioner of Income Tax, Circle-12(2), Kolkata. ………… Respondent Appearances by: Shri Vishal Jain AR appeared for Appellant. Shri P. P. Barman, Addl. CIT, Sr. DR appeared for Respondent. Date of concluding the hearing : 03.07.2024 Date of pronouncing the order : 08.07.2024 O…

Dy. Commissioner of Income-Tax, Mumbai vs. Palchin Real Estate Pvt Ltd, Mumbai

In the result, the appeal of Revenue is dismissed

ITA 2553/MUM/2023[2018-19]Status: DisposedITAT Mumbai29 Feb 2024AY 2018-19

Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI S RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri K. Shivram & Rahul HakaniFor Respondent: Shri Solgy Jose t. Kottaram (CIT

Section 14ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.2553/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) DCIT-3(2)(1) बिधम/ M/s. Palchin Real Estate Room No. 608, 6th Floor, Pvt. Ltd. Vs. Aayakar Bhavan, M. K. 41/44, Shapoorji Pallonji Road, Mumbai-400020. Centre, Minood Desai Marg Colaba, Mumbai- 400005. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCP4365P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri K. Shivram & Rahul Hakani Revenue by: Shri Solgy Jose t. Kottaram (CIT, DR) सुनवाई की तारीख / Date…

Addl CIT 8(1), Mumbai vs. M/S. Sanofi India Limited (Formerly Known As M/S. Aventis Pharma Ltd), Mumbai

In the result, the C.O. of the assessee for AY 2007-08 is partly allowed

ITA 6698/MUM/2011[2007-08]Status: DisposedITAT Mumbai23 Feb 2024AY 2007-08

Bench: Shri Vikas Awasthy, Jm & Ms Padmavathy S, Am

For Respondent: Shri Ajay Chandra (CIT-DR) &

Section 32Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JM & MS PADMAVATHY S, AM I.T.A. No. 6626/Mum/2009 (Assessment Year: 2005-06) Sanofi India Limited The Addl. CIT, Range-8(1), (Formerly known as Aventis Pharma Aayakar Bhavan, Ltd.), Sanofi House, CTS 117-B, M.K. Road, Mumbai-400020. Vs. L&T Business Park, Saki Vihar Road Powai, Mumbai- 400072 PAN : AAACH2736F Appellant) : Respondent) I.T.A. No. 7987/Mum/2010 (Assessment Year: 2006-07) Sanofi India Limited The Addl. CIT, Range-8(1), (Formerly known as Aventis Pharma 2nd Floor, Aayakar Bhavan, Ltd.), Sanofi House, CTS 117-B, M.K. Road…

Addl CIT RG 8(1), Mumbai vs. M/S. Sanofi India Limited (Formerly Known As M/S. Aventis Pharma Ltd), Mumbai

In the result, the C.O. of the assessee for AY 2007-08 is partly allowed

ITA 7712/MUM/2010[2006-07]Status: DisposedITAT Mumbai23 Feb 2024AY 2006-07

Bench: Shri Vikas Awasthy, Jm & Ms Padmavathy S, Am

For Respondent: Shri Ajay Chandra (CIT-DR) &

Section 32Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JM & MS PADMAVATHY S, AM I.T.A. No. 6626/Mum/2009 (Assessment Year: 2005-06) Sanofi India Limited The Addl. CIT, Range-8(1), (Formerly known as Aventis Pharma Aayakar Bhavan, Ltd.), Sanofi House, CTS 117-B, M.K. Road, Mumbai-400020. Vs. L&T Business Park, Saki Vihar Road Powai, Mumbai- 400072 PAN : AAACH2736F Appellant) : Respondent) I.T.A. No. 7987/Mum/2010 (Assessment Year: 2006-07) Sanofi India Limited The Addl. CIT, Range-8(1), (Formerly known as Aventis Pharma 2nd Floor, Aayakar Bhavan, Ltd.), Sanofi House, CTS 117-B, M.K. Road…

Sanofi India Ltd Formerly Known As Aventis Pharma Ltd, Mumbai vs. Addl CIT RG 8(1), Mumbai

In the result, the C.O. of the assessee for AY 2007-08 is partly allowed

ITA 6626/MUM/2009[2005-06]Status: DisposedITAT Mumbai23 Feb 2024AY 2005-06

Bench: Shri Vikas Awasthy, Jm & Ms Padmavathy S, Am

For Respondent: Shri Ajay Chandra (CIT-DR) &

Section 32Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JM & MS PADMAVATHY S, AM I.T.A. No. 6626/Mum/2009 (Assessment Year: 2005-06) Sanofi India Limited The Addl. CIT, Range-8(1), (Formerly known as Aventis Pharma Aayakar Bhavan, Ltd.), Sanofi House, CTS 117-B, M.K. Road, Mumbai-400020. Vs. L&T Business Park, Saki Vihar Road Powai, Mumbai- 400072 PAN : AAACH2736F Appellant) : Respondent) I.T.A. No. 7987/Mum/2010 (Assessment Year: 2006-07) Sanofi India Limited The Addl. CIT, Range-8(1), (Formerly known as Aventis Pharma 2nd Floor, Aayakar Bhavan, Ltd.), Sanofi House, CTS 117-B, M.K. Road…

Sunil Kumar Doshi, Barmer vs. DCIT, CPC / ITO, Ward-1, Bangalore / Barmer

In the result, appeal of the assessee is allowed

ITA 124/JODH/2022[2018-19]Status: DisposedITAT Jodhpur31 Jul 2023AY 2018-19

Bench: Making Assessment, Which Is Beyond Jurisdiction Of The Present Proceedings. 2. A. The Ld. Ao Has Erred In Not Deleting The Addition Of Rs. 62,641/- Made By The Ld. Ao In 143(1) Order On Account Of Depreciation Claimed. B. The Ld. Cit(A) Has Erred In Not Following The Decision Of Hon’Ble

Section 143(1)Section 154Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Sunil Kumar Doshi Vs CPC, Barmer Bangalore (Appellant) (Respondent) PAN NO. AASPD 2294 D Assessee By Shri Amit Kothari-C.A. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 03/07/2023 Date of 31/07/2023 Pronouncement O R D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the National Faceless Appeal Centre, Delhi dated 16.08.2022 [here in after (NFAC)] for assessment year 2018-19. 2. The assessee has ma…

Ptc India Financial Services Ltd, New Delhi vs. DCIT, Circle- 19(1) & (2), New Delhi

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

ITA 5051/DEL/2017[2012-13]Status: DisposedITAT Delhi09 May 2023AY 2012-13

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri T. Kipgen, CIT DR

Section 143(1)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.4985/Del./2017 (ASSESSMENT YEAR : 2012-13) DCIT, Circle 19(1) & (2), vs. PTC India Financial Services Ltd., 2nd Floor, NBCC Tower, New Delhi. 15, Bhikaji Cama Place, New Delhi – 110 066. (PAN : AAECP0501C) ITA No.5051/Del./2017 (ASSESSMENT YEAR : 2012-13) PTC India Financial Services Ltd., vs. DCIT, Circle 19(1) & (2), 2nd Floor, NBCC Tower, New Delhi. 15, Bhikaji Cama Place, New Delhi – 110 066. (PAN : AAECP0501C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil…

M/S. Ptc India Financial Services Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 4985/DEL/2017[2012-13]Status: DisposedITAT Delhi09 May 2023AY 2012-13

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri T. Kipgen, CIT DR

Section 143(1)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.4985/Del./2017 (ASSESSMENT YEAR : 2012-13) DCIT, Circle 19(1) & (2), vs. PTC India Financial Services Ltd., 2nd Floor, NBCC Tower, New Delhi. 15, Bhikaji Cama Place, New Delhi – 110 066. (PAN : AAECP0501C) ITA No.5051/Del./2017 (ASSESSMENT YEAR : 2012-13) PTC India Financial Services Ltd., vs. DCIT, Circle 19(1) & (2), 2nd Floor, NBCC Tower, New Delhi. 15, Bhikaji Cama Place, New Delhi – 110 066. (PAN : AAECP0501C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil…