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 203High Court2010#702 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 368,155 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 14A Section 1961 Section 115JB Section 8D Section 10(38)Section 10A Section 10AA Section 143(3)

Issues it is cited on

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

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

Aangan Agrotech Exports Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-1(1), Ahmedabad

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

ITA 474/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad08 Oct 2018AY 2010-11

Bench: Shri Pramod Kumar & Shri Mahavir Prasad)

For Appellant: Shri Afaq Saiyed, ARFor Respondent: Shri S. K. Dev, Sr. D.R

Section 10(38)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH (BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. No: 474/AHD/2015 (Assessment Year: 2010-11) Aangan Agrotech Exports V/S Income Tax Officer, Ward- Pvt. Ltd. 31, Madhuban 1 (1), Ahmedabad Tower, B/h. Town Hall, Ellisbridge, Ahmedabad- 380006 (Appellant) (Respondent) PAN: AADCA 1828N Appellant by : Shri Afaq Saiyed, AR Respondent by : Shri S. K. Dev, Sr. D.R. (आदेश)/ORDER Date of hearing : 18 -09-2018 Date of Pronouncement : 08 -10-2018 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. This appeal by the Assesse…

Zee Entertainment Enterprises Ltd, Mumbai vs. Asst CIT RG 16(1), Mumbai

In the result, the appeal assessee is partly allowed

ITA 6969/MUM/2016[2006-07]Status: DisposedITAT Mumbai31 May 2018AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am

For Appellant: Shri Jay Bhansali, ARFor Respondent: Shri V Vidhyadhar, DR

Section 10(38)Section 143(3)Section 14ASection 254

…Aayakr ApIlaIya AiQakrNa “G” nyaayapIz maMuba[- mao. IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 6969/Mum/2016 (inaQa-arNa baYa- / Assessment Year 2006-07) Zee Entertainment The Asst. Commissioner of Enterprises Limited Income Tax-Range 16(1), 18th Floor, A Wing Marathon 4th floor, Room No. 467, Vs. Futurex N M Joshi Marg Aayakar Bhavan, Mumbai Lower Parel Mumbai-400 013 .. (ApIlaaqaI- / Appellant) (p`%yaqaaI- / Respondent) PAN No. AAACZ0243R Assessee by : Shri Jay Bhansali, AR Revenue by : Shri V Vidhyadhar, DR Date…

Essar Properties P.Ltd, Mumbai vs. DCIT 5(1), Mumbai

Appeal is allowed for statistical purposes

ITA 1363/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 May 2018AY 2011-12

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2011-12 Dcit. Cir.6(3)(2), R. No. M/S Essar Properties Pvt. 522, 5Th Floor, Aayakar Ltd., 11, K K Marg, Essar Vs. Bhavan, M.K. Road, House, Mahalaxmi, Mumbai-400020. Mumbai-400024. Pan No. Aaace0893Q Appellant Respondent Assessment Year: 2011-12 M/S Essar Properties Pvt., Dcit. Cir.6(3)(2), R. No. Essar House, 11Keshavrao 522, 5Th Floor, Aayakar Vs. Khadya Marg, Mahalaxmi, Bhavan, M.K. Road, Mumbai-400034. Mumbai-400020. Pan No. Aaace0893Q Appellant Respondent Revenue By : Mr. V. Justin, Dr Assessee By : Mr. Vijay Mehta, Ar Date Of Hearing : 22/05/2018 Date Of Pronouncement: 30/05/2018

For Appellant: Mr. Vijay Mehta, ARFor Respondent: Mr. V. Justin, DR

Section 143(3)Section 24

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 DCIT. Cir.6(3)(2), R. No. M/s Essar Properties Pvt. 522, 5th floor, Aayakar Ltd., 11, K K Marg, Essar Vs. Bhavan, M.K. Road, House, Mahalaxmi, Mumbai-400020. Mumbai-400024. PAN No. AAACE0893Q Appellant Respondent Assessment Year: 2011-12 M/s Essar Properties Pvt., DCIT. Cir.6(3)(2), R. No. Essar House, 11Keshavrao 522, 5th floor, Aayakar Vs. Khadya Marg, Mahalaxmi, Bhavan, M.K. Road, Mumbai-400034. Mumbai-400020. PAN No. AAACE0893Q Appellan…

DCIT 6(3)(2), Mumbai vs. Essar Properties P. Ltd, Mumbai

Appeal is allowed for statistical purposes

ITA 1101/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 May 2018AY 2011-12

For Appellant: Mr. Vijay Mehta, ARFor Respondent: Mr. V. Justin, DR

Section 143(3)Section 24

Progressive Homes, Navi Mumbai vs. ACIT Cent. Cir. 4(4), Mumbai

In the result, the appeal is partly allowed

ITA 5082/MUM/2016[2012-13]Status: DisposedITAT Mumbai16 May 2018AY 2012-13

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2012-13 Progressive Homes Acit, Circle-4(4) 707, Devavrata Sector 17, Cgo Building M.K. Road, Vs. Vashi, Navi Mumbi-400703 Mumbai-400020. Pan No. Aahfm5228J Appellant Respondent Assessee By : Mr. Rajiv Waglay, Ar Revenue By : Mr. V. Vidhyadhar, Dr Date Of Hearing : 04/04/2018 Date Of Pronouncement : 16/05/2018

For Appellant: Mr. Rajiv Waglay, ARFor Respondent: Mr. V. Vidhyadhar, DR

Section 143(3)Section 23(5)Section 24

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 Progressive Homes ACIT, Circle-4(4) 707, Devavrata Sector 17, CGO Building M.K. Road, Vs. Vashi, Navi Mumbi-400703 Mumbai-400020. PAN No. AAHFM5228J Appellant Respondent Assessee by : Mr. Rajiv Waglay, AR Revenue by : Mr. V. Vidhyadhar, DR Date of Hearing : 04/04/2018 Date of pronouncement : 16/05/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment year is 2012-13. The appeal is directed against th…

Harry Inder Dhaul, Mumbai vs. Addl CIT RG 12(2), Mumbai

In the result, the appeal is dismissed

ITA 3499/MUM/2016[2011-12]Status: DisposedITAT Mumbai09 May 2018AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2011-12 Shri Harry Inder Dhaul Addl. Cit Range-12(2) 22, Rakhi Mahal, D.V. Aayakar Bhavan, M.K. Vs. Road, Road, New Marine Churchgate, Lines Mumbai-400020. Mumbai-400020. Pan No. Abapd1065B Appellant Respondent Assessee By : Mr. S.C. Tiwari, Ar Revenue By : Ms. Pooja Swaroop, Dr Date Of Hearing : 13/02/2018 Date Of Pronouncement : 09/05/2018

For Appellant: Mr. S.C. Tiwari, ARFor Respondent: Ms. Pooja Swaroop, DR

Section 143(3)Section 52(2)(vii)Section 56Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Shri Harry Inder Dhaul Addl. CIT Range-12(2) 22, Rakhi Mahal, D.V. Aayakar Bhavan, M.K. Vs. Road, Road, New Marine Churchgate, Lines Mumbai-400020. Mumbai-400020. PAN No. ABAPD1065B Appellant Respondent Assessee by : Mr. S.C. Tiwari, AR Revenue by : Ms. Pooja Swaroop, DR Date of Hearing : 13/02/2018 Date of pronouncement : 09/05/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment year is 2011-12.…

DCIT Cir 7(1)(1), Mumbai vs. Geetanjali Trading & Investments P. Ltd, Mumbai

ITA 1903/MUM/2016[2012-13]Status: DisposedITAT Mumbai09 May 2018AY 2012-13

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2012-13 Dcit, Circle 7(1)(1), M/S Geetanjali Trading Room No. 23, Ground & Investment Pvt. Ltd. Vs. Floor, Aayakarbhavan, 3A, Barodawala M.K. Road, Mansion, 81, Dr. Annie Mumbai-400020. Besant Road, Worli, Mumbai-400018 Pan No. Aaacg3265A Appellant Respondent C.O. No. 281/Mum/2017 Assessment Year: 2012-13 M/S Geetanjali Trading Dcit, Circle 7(1)(1) & Investment Pvt. Ltd. Room No. 23, Ground Vs. 3A, Barodawala Floor, Aayakar Bhavan, Mansion, 81, Dr. Annie M.K. Road, Besant Road, Worli, Mumbai-400020 Mumbai-400018 Pan No. Aaacg3265A Appellant Respondent

For Appellant: Mr. H.N.Motiwalla,ARFor Respondent: Mr. Rajeshwar Yadav, DR

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 DCIT, Circle 7(1)(1), M/s Geetanjali Trading Room No. 23, Ground & Investment Pvt. Ltd. Vs. Floor, AayakarBhavan, 3A, Barodawala M.K. Road, Mansion, 81, Dr. Annie Mumbai-400020. Besant Road, Worli, Mumbai-400018 PAN No. AAACG3265A Appellant Respondent C.O. No. 281/MUM/2017 Assessment Year: 2012-13 M/s Geetanjali Trading DCIT, Circle 7(1)(1), & Investment Pvt. Ltd. Room No. 23, Ground Vs. 3A, Barodawala Floor, Aayakar Bhavan, Mansion, 81, Dr. A…

DCIT, Cir-10(1), Kolkata vs. M/S Champion Commercial Co. Ltd., Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 1421/KOL/2016[2013-14]Status: DisposedITAT Kolkata27 Apr 2018AY 2013-14

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2013-14 Dcit, Circle-10(1), V/S. M/S Champion P-7, Chowringhee Commercial Co. Ltd., Square, 3Rd Floor, P-15, Cit Road, Kolkata-69 Kolkata-73 [Pan No.Aabcc 2373 G] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Saurabh Kumar, Addl. Cit-Sr-Dr अपीलाथ" क" ओर से/By Appellant Shri Manoj Kataruka, Advocate ""यथ" क" ओर से/By Respondent 26-02-2018 सुनवाई क" तार"ख/Date Of Hearing 27-04-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-4, Kolkata Dated 04.04.2016. Assessment Was Framed By Dcit, Circle-10(1), Kolkata U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 10.02.2016 For Assessment Year 2013-14. The Revenue Has Raised The Following Grounds:- “I. That On The Facts Of The Case Ld. Cit(A) Has Erred In Deleting The Addition Of Rs.2,50,938/- On A Wrong Appreciation Of Facts Ignoring The Provisions Of Section 37(1) Overrule The Judicial Pronouncement Of Cit Vs. Calcutta Agency Limited (1951) (191) Itr (Sc) Ii. That On The Facts & Circumstances Of The Case Ld. Cit(A) Has Erred In Deleting The Addition Of Rs.13,91,404/- On A Wrong Appreciation Of Facts Ignoring The Provisions Of Section 37 Of The It Act, 1961. Iii. That On The Facts Of The Case Ld. Cit(A) Has Erred In Deleting The Addition Of Rs.20,25,329/- On Wrong Appreciation Of Facts Ignoring The

Section 14Section 143(3)Section 194JSection 195Section 2(24)(x)Section 36(1)(va)Section 37Section 37(1)Section 44A

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2013-14 DCIT, Circle-10(1), V/s. M/s Champion P-7, Chowringhee Commercial Co. Ltd., Square, 3rd Floor, P-15, CIT Road, Kolkata-69 Kolkata-73 [PAN No.AABCC 2373 G] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Saurabh Kumar, Addl. CIT-SR-DR अपीलाथ" क" ओर से/By Appellant Shri Manoj Kataruka, Advocate ""यथ" क" ओर से/By Respondent 26-02-2018 सुनवाई क" तार"ख/Date of Hearing 27-04-2018 घोषणा क" तार"ख/Date of Pronounc…

DCIT, Cir-10(1), Kolkata vs. M/S. Lucky Gold Star Company Ltd., Kolkata

In the result, Revenue’s appeal is dismissed

ITA 1382/KOL/2016[2013-14]Status: DisposedITAT Kolkata20 Apr 2018AY 2013-14

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 37

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.1381-1382/Kol/2016 Assessment Years :2012-13 & 2013-14 DCIT, Circle-10(1), V/s. M/s Lucky Gold Star Co. P-7, Chowringhee Ltd., 19, R.N.Mukherjee Square, 3rd Floor, Road, Kolkata-001 Kolkata [PAN No.AAACL 5626 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Manish Tiwari, FCA आवेदक क" ओर से/By Assessee Shri S. Dasgupta, Addl. CIT-DR राज"व क" ओर से/By Respondent 22-02-2018 सुनवाई क" तार"ख/Date of Hearing 20-04-2018 घोषणा…

DCIT, Cir-10(1), Kolkata vs. M/S. Lucky Gold Star Company Ltd., Kolkata

In the result, Revenue’s appeal is dismissed

ITA 1381/KOL/2016[2012-13]Status: DisposedITAT Kolkata20 Apr 2018AY 2012-13

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 37

Welspun Energy P.Ltd, Mumbai vs. DCIT 8(3)(2), Mumbai

In the result, the appeal is partly allowed

ITA 7012/MUM/2016[2012-13]Status: DisposedITAT Mumbai18 Apr 2018AY 2012-13

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2012-13 M/S Welspun Energy Pvt. Dy. Commissioner Of Ltd. Income Tax-8(3)(2), Vs. 7Th Floor, Welspun House, Room No. 615, 6Th Kamala City, Senapati Bapat Floor, Aayakar Bhavan Marg, Lower Parel, Maharshi Karve Road, Mumbai-400013. Mumbai-400020. Pan No. Aaacw6515B Appellant Respondent Assessee By : Mr. Mitesh Shah, Ar Revenue By : Ms. Arju Garodia, Dr Date Of Hearing : 21/03/2018 Date Of Pronouncement : 18/04/2018

For Appellant: Mr. Mitesh Shah, ARFor Respondent: Ms. Arju Garodia, DR

Section 10(34)Section 143Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 M/s Welspun Energy Pvt. Dy. Commissioner of Ltd. Income Tax-8(3)(2), Vs. 7th floor, Welspun House, Room No. 615, 6th Kamala City, Senapati Bapat floor, Aayakar Bhavan Marg, Lower Parel, Maharshi Karve Road, Mumbai-400013. Mumbai-400020. PAN No. AAACW6515B Appellant Respondent Assessee by : Mr. Mitesh Shah, AR Revenue by : Ms. Arju Garodia, DR Date of Hearing : 21/03/2018 Date of pronouncement : 18/04/2018 ORDER PER N.K. PRADHAN, AM This is…

Symphony International, Mumbai vs. Asst CIT 18(3), Mumbai

In the result, the appeal is partly allowed

ITA 6291/MUM/2016[2012-13]Status: DisposedITAT Mumbai18 Apr 2018AY 2012-13

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2012-13 M/S Symphony International Asst. Commissioner Of 17/19, Shamaldas Gandhi Vs. Income Tax-18(3), Marg, Princess Street, Near C-11, 6Th Floor, Room Mangaldas Market, Marine No. 602, Bandra Kurla Lines (E), Complex, Bandra, Mumbai-400002. Mumbai-400051. Pan No. Aamfs2805B Appellant Respondent Assessee By : Mr. Mukesh B. Advani, Ar Revenue By : Mr. Saurabh Rai, Dr Date Of Hearing : 19/03/2018 Date Of Pronouncement : 18/04/2018

For Appellant: Mr. Mukesh B. Advani, ARFor Respondent: Mr. Saurabh Rai, DR

Section 143Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 M/s Symphony International Asst. Commissioner of 17/19, Shamaldas Gandhi Vs. Income Tax-18(3), Marg, Princess Street, Near C-11, 6th floor, Room Mangaldas Market, Marine No. 602, Bandra Kurla Lines (E), Complex, Bandra, Mumbai-400002. Mumbai-400051. PAN No. AAMFS2805B Appellant Respondent Assessee by : Mr. Mukesh B. Advani, AR Revenue by : Mr. Saurabh Rai, DR Date of Hearing : 19/03/2018 Date of pronouncement : 18/04/2018 ORDER PER N.K. PR…

Icici Securities Ltd, Mumbai vs. DCIT RG 4(1), Mumbai

In the result, the appeal for the AY 2010-11 is partly allowed

ITA 4269/MUM/2013[2009-10]Status: DisposedITAT Mumbai19 Mar 2018AY 2009-10

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2009-10 & Assessment Year: 2010-11 Icici Securities Ltd. Dy. Commissioner Of Icici Centre, H.T. Parekh Income Tax Range Vs. Marg, Churchgate, 4(1), Mumbai-400020. Mumbai. Pan No. Aaaci0996E (Appellant) (Respondent) Assessee By : Mr. Yogesh A. Thar, Ar Revenue By : Mr. M.C. Omi Ningshen, Dr

For Appellant: Mr. Yogesh A. Thar, ARFor Respondent: Mr. M.C. Omi Ningshen, DR

Section 143(3)Section 40Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 & Assessment Year: 2010-11 ICICI Securities Ltd. Dy. Commissioner of ICICI Centre, H.T. Parekh Income Tax Range Vs. Marg, Churchgate, 4(1), Mumbai-400020. Mumbai. PAN No. AAACI0996E (Appellant) (Respondent) Assessee by : Mr. Yogesh A. Thar, AR Revenue by : Mr. M.C. Omi Ningshen, DR Date of Hearing : 02/02/2018 Date of pronouncement: 19/03/2018 ORDER PER N.K. PRADHAN, AM The captioned appeals filed by the assessee are directed against the orde…

M/S. Kansai Nerolac Paints Ltd ( Erstwhile Known As Goodlass Nerolac Paints Ltd), Mumbai vs. The DCIT RG 6(3)

In the result, the appeal for the AY 2005-06 is partly allowed

ITA 212/MUM/2008[2004-2005]Status: DisposedITAT Mumbai19 Mar 2018AY 2004-2005

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2004-05 Kansai Nerolac Paints Ltd. Dcit, Range 6(3) (Erstwhile Known As Room No. 576, Vs. Goodlass Nerolac Paints Ltd.) Aayakar Bhavan, M.K. Nerolac House, G.K. Marg, Marg, Lower Parel, Mumbai-400020. Mumbai-400013. Pan No. Aaacg1376N (Appellant) (Respondent) Assessment Year: 2005-06 & Assessment Year: 2006-07 Kansai Nerolac Paints Ltd. Addl. Cit, Range 6(2) (Erstwhile Known As Aayakar Bhavan, M.K. Vs. Goodlass Nerolac Paints Ltd.) Marg, Nerolac House, G.K. Marg, Mumbai-400020. Lower Parel, Mumbai-400013. Pan No. Aaacg1376N (Appellant) (Respondent) Assessee By : Mrs. Arati Vissanji, Ar Revenue By : Ms. Pooja Swaroop, Dr Date Of Hearing : 02/02/2018 Date Of Pronouncement: 19/03/2018

For Appellant: Mrs. Arati Vissanji, ARFor Respondent: Ms. Pooja Swaroop, DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2004-05 Kansai Nerolac Paints Ltd. DCIT, Range 6(3) (Erstwhile known as Room No. 576, Vs. Goodlass Nerolac Paints Ltd.) Aayakar Bhavan, M.K. Nerolac House, G.K. Marg, Marg, Lower Parel, Mumbai-400020. Mumbai-400013. PAN No. AAACG1376N (Appellant) (Respondent) Assessment Year: 2005-06 & Assessment Year: 2006-07 Kansai Nerolac Paints Ltd. Addl. CIT, Range 6(2) (Erstwhile known as Aayakar Bhavan, M.K. Vs. Goodlass Nerolac Paints Ltd.) Marg, Nerolac House,…

ACIT - 19(3), Mumbai vs. Safe Enterprises, Mumbai

In the result, the appeal filed by the Revenue and the assessee are partly allowed

ITA 2700/MUM/2016[2012-13]Status: DisposedITAT Mumbai26 Feb 2018AY 2012-13

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2012-13 Asst. Commissioner Of M/S Safe Enterprises Income Tax-19(3), Vs. 19, B, Manek, 11, L.D. Room No. 206, 2Nd Floor, Ruparel Marg, Napean Matru Mandir, Tardeo, Sea Road, Mumbai-400007 Mumbai-400006 Pan No. Abhfs4029H Appellant Respondent Assessment Year: 2012-13 Safe Enterprise Asst. Commissioner Of C/O. Kalyaniwalla& Mistry, Vs. Income Tax-19(3), Army & Navy Building, 3Rd Room No. 206, 2Nd Floor, 148, M.G. Road, Fort, Floor, Matru Mandir, Mumbai-400001 Tardeo, Mumbai-400007 Pan No. Abhfs4029H Appellant Respondent

For Appellant: Mr. M.M. Golvala, ARFor Respondent: Mr. Ram Tiwari, DR

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 Asst. Commissioner of M/s Safe Enterprises Income Tax-19(3), Vs. 19, B, Manek, 11, L.D. Room No. 206, 2nd floor, Ruparel Marg, Napean Matru Mandir, Tardeo, Sea Road, Mumbai-400007 Mumbai-400006 PAN No. ABHFS4029H Appellant Respondent Assessment Year: 2012-13 Safe Enterprise Asst. Commissioner of C/o. Kalyaniwalla& Mistry, Vs. Income Tax-19(3), Army & Navy Building, 3rd Room No. 206, 2nd floor, 148, M.G. Road, Fort, floor, Matru Mandir, Mumbai…

Tata Investment Corporation Ltd, Mumbai vs. Asst CIT 2(3), Mumbai

In the result, the appeal is partly allowed

ITA 1509/MUM/2015[2011-12]Status: DisposedITAT Mumbai09 Feb 2018AY 2011-12

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2011-12 Tata Investment Corporation Acit-2(3) Ltd. Room No. 552, 5Th Floor, Vs. Elphistone Building, 2Nd Floor, Aayakar Bhavan, M.K. 10, Veer Nariman Road, Road Mumbai-400001 Mumbai-400020 Pan No. Aaact4120F Appellant Respondent Assessee By : Mr. M.M. Golvala, Ar Revenue By : Mr. V. Justin, Dr Date Of Hearing : 14/11/2017 Date Of Pronouncement : 09/02/2018

For Appellant: Mr. M.M. Golvala, ARFor Respondent: Mr. V. Justin, DR

Section 10(34)Section 10(38)Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Tata Investment Corporation ACIT-2(3) Ltd. Room No. 552, 5th floor, Vs. Elphistone Building, 2nd floor, Aayakar Bhavan, M.K. 10, Veer Nariman Road, Road Mumbai-400001 Mumbai-400020 PAN No. AAACT4120F Appellant Respondent Assessee by : Mr. M.M. Golvala, AR Revenue by : Mr. V. Justin, DR Date of Hearing : 14/11/2017 Date of pronouncement : 09/02/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment y…

Sbi Capital Markets Ltd., Mumbai vs. Addl.C.I.T. Ltu, Mumbai

In the result, the 1st, 2nd, 3rd and 4th ground of appeals are partly allowed

ITA 2483/MUM/2012[2008-09]Status: DisposedITAT Mumbai09 Feb 2018AY 2008-09

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2008-09 & Assessment Year: 2009-10 Sbi Capital Markets Ltd. Addl.Cit Ltu, 202, Maker Tower E, Cuff 29Th Floor Centre-I, Vs. Parade, World Trade Centre, Mumbai-400005 Cuffe Parade, Mumbai-400005 Pan No. Aaacs7914E Appellant Respondent Assessee By : Mr. Rajnikant V. Chaniyari, Ar Revenue By : Mr. V. Justin, Dr Date Of Hearing : 15/11/2017 Date Of Pronouncement : 09/02/2018

For Appellant: Mr. Rajnikant V. Chaniyari, ARFor Respondent: Mr. V. Justin, DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2008-09 & Assessment Year: 2009-10 SBI Capital Markets Ltd. Addl.CIT LTU, 202, Maker Tower E, Cuff 29th floor Centre-I, Vs. Parade, World Trade Centre, Mumbai-400005 Cuffe Parade, Mumbai-400005 PAN No. AAACS7914E Appellant Respondent Assessee by : Mr. Rajnikant V. Chaniyari, AR Revenue by : Mr. V. Justin, DR Date of Hearing : 15/11/2017 Date of pronouncement : 09/02/2018 ORDER PER N.K. PRADHAN, AM The captioned appeals filed by the assessee are dir…

Madhusha Holdings P.Ltd, Mumbai vs. ITO 3(2)(2), Mumbai

The appeal of the assessee is partly allowed

ITA 6676/MUM/2013[2010-11]Status: DisposedITAT Mumbai25 Jan 2018AY 2010-11

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 2(22)(e)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘B’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member ITA Nos.6675 & 6676/Mum/2013 Assessment Years: 2009-10 & 2010-11 M/s Madhusha Holdings P. Income Tax Officer-3(2)(2), Ltd.(formerly known as R. No.609, 6th Floor, बनाम/ UCIL Investment Ltd.), Aayakar Bhavan, Vs. 69A Mittal Chambers, M.K. Road, Nariman Point, Mumbai-400020 Mumbai-400021 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AAACV4048D "नधा"रती…

Madhusha Holdings P.Ltd, Mumbai vs. ITO 3(2)(2), Mumbai

The appeal of the assessee is partly allowed

ITA 6675/MUM/2013[2009-10]Status: DisposedITAT Mumbai25 Jan 2018AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 2(22)(e)

DCIT - 3(2), Mumbai vs. M/S. Kuoni Travels (I) Ltd., Mumbai

In the result, Ground no.5 & 6 of the appeal are dismissed

ITA 1924/MUM/2007[2002-2003]Status: DisposedITAT Mumbai19 Jan 2018AY 2002-2003

Bench: Shri B.R.Baskaran,Accountant Mamber & Shri Pawan Singhdcit 3(3)(1), M/S Sotc Travel Services Pvt. Room No. 609, 6Th Floor, Ltd. (Previously Known As Kuoni Aayakar Bhavan, Travels (India) Pvt. Ltd.),Now Mumbai-400020. Vs. Merged With Travel Corporation (India) Ltd. Kuoni House, N.F. Road, Behind Taj Mahal Hotel, Colaba, Mumbai-400001 Pan: Aaacs0170L (Appellant) (Respondent) M/S Sotc Travel Services Pvt. Dcit 3(3)(1), Room No. 609, 6Th Floor, Ltd. (Previously Known As Kuoni Travels (India) Pvt. Aayakar Bhavan, Ltd.),Now Merged With Travel Mumbai-400020. Corporation (India) Ltd. Kuoni Vs. House, N.F. Road, Behind Taj Mahal Hotel, Colaba, Mumbai-400001 Pan: Aaacs0170L (Appellant) (Respondent)

For Respondent: Shri S. Padmaja CIT –DR with & with Ms Pooja Swaroop ( Sr

Section 253Section 254(1)Section 80HSection 8O

…see and from Head Office Expenses, the AO calculated disallowance of Rs. 21,62,346/-. The ld. CIT(A) confirmed the action of AO holding that disallowance is quite reasonable. 17. The Hon’ble Bombay High Court in Godrej & Boyee Mfg. Co. Ltd v. Dy. CIT [2010] 194 Taxmann 203 (Bom) held that prior to assessment year 2008- 09, when rule 8D was not applicable, Assessing Officer had to enforce ITA No.1924 & 2075/M/2007- Kuoni Travels (India) Pvt. Ltd. provisions of sub-section (1) of section 14A and for that purpose, Assessing Officer was duty bound to determine expenditure which had been incurred in relation to…