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 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

The Karnataka Bank Ltd., Mangalore vs. DCIT, Mangalore

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

ITA 1335/BANG/2013[2011-12]Status: DisposedITAT Bangalore19 Jan 2018AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Lalit Kumar

For Appellant: Shri A. Raghavendra Rao, CAFor Respondent: Shri R.K.Jha, CIT(DR)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIT KUMAR, JUDICIAL MEMBER Sl. ITA No. & Appellant Respondent No. Asst. year 1 753/Bang/2011 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2008-09) Income-tax, Circle 2(1),’ Near Mahaveer Circle, Mangalore. Pumpwell, Mangalore. PAN:AABCT 5589 K 2 1334/Bang/2012 M/s. Karnataka Bank Ltd. Asst. Commissioner of (2009-10) Mangalore. Income-tax, Circle 2(1),’ Mangalore. 3 1396/Bang/2012 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2009-10) Income-tax, Circle 2(1),’ Mangalore. Mangalore. 4 1335/Bang…

ACIT, Mangalore vs. M/S Karnataka Bank Ltd., Mangalore

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

ITA 1265/BANG/2013[2011-12]Status: DisposedITAT Bangalore19 Jan 2018AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Lalit Kumar

For Appellant: Shri A. Raghavendra Rao, CAFor Respondent: Shri R.K.Jha, CIT(DR)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIT KUMAR, JUDICIAL MEMBER Sl. ITA No. & Appellant Respondent No. Asst. year 1 753/Bang/2011 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2008-09) Income-tax, Circle 2(1),’ Near Mahaveer Circle, Mangalore. Pumpwell, Mangalore. PAN:AABCT 5589 K 2 1334/Bang/2012 M/s. Karnataka Bank Ltd. Asst. Commissioner of (2009-10) Mangalore. Income-tax, Circle 2(1),’ Mangalore. 3 1396/Bang/2012 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2009-10) Income-tax, Circle 2(1),’ Mangalore. Mangalore. 4 1335/Bang…

ACIT, Mangalore vs. M/S Karnataka Bank Ltd., Mangalore

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

ITA 1397/BANG/2012[2010-11]Status: DisposedITAT Bangalore19 Jan 2018AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Lalit Kumar

For Appellant: Shri A. Raghavendra Rao, CAFor Respondent: Shri R.K.Jha, CIT(DR)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIT KUMAR, JUDICIAL MEMBER Sl. ITA No. & Appellant Respondent No. Asst. year 1 753/Bang/2011 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2008-09) Income-tax, Circle 2(1),’ Near Mahaveer Circle, Mangalore. Pumpwell, Mangalore. PAN:AABCT 5589 K 2 1334/Bang/2012 M/s. Karnataka Bank Ltd. Asst. Commissioner of (2009-10) Mangalore. Income-tax, Circle 2(1),’ Mangalore. 3 1396/Bang/2012 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2009-10) Income-tax, Circle 2(1),’ Mangalore. Mangalore. 4 1335/Bang…

ACIT, Mangalore vs. M/S Karnataka Bank Ltd., Mangalore

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

ITA 1396/BANG/2012[2009-10]Status: DisposedITAT Bangalore19 Jan 2018AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Lalit Kumar

For Appellant: Shri A. Raghavendra Rao, CAFor Respondent: Shri R.K.Jha, CIT(DR)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIT KUMAR, JUDICIAL MEMBER Sl. ITA No. & Appellant Respondent No. Asst. year 1 753/Bang/2011 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2008-09) Income-tax, Circle 2(1),’ Near Mahaveer Circle, Mangalore. Pumpwell, Mangalore. PAN:AABCT 5589 K 2 1334/Bang/2012 M/s. Karnataka Bank Ltd. Asst. Commissioner of (2009-10) Mangalore. Income-tax, Circle 2(1),’ Mangalore. 3 1396/Bang/2012 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2009-10) Income-tax, Circle 2(1),’ Mangalore. Mangalore. 4 1335/Bang…

The Karnataka Bank Ltd., Mangalore vs. DCIT, Bangalore

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

ITA 1335/BANG/2012[2010-11]Status: DisposedITAT Bangalore19 Jan 2018AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Lalit Kumar

For Appellant: Shri A. Raghavendra Rao, CAFor Respondent: Shri R.K.Jha, CIT(DR)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIT KUMAR, JUDICIAL MEMBER Sl. ITA No. & Appellant Respondent No. Asst. year 1 753/Bang/2011 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2008-09) Income-tax, Circle 2(1),’ Near Mahaveer Circle, Mangalore. Pumpwell, Mangalore. PAN:AABCT 5589 K 2 1334/Bang/2012 M/s. Karnataka Bank Ltd. Asst. Commissioner of (2009-10) Mangalore. Income-tax, Circle 2(1),’ Mangalore. 3 1396/Bang/2012 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2009-10) Income-tax, Circle 2(1),’ Mangalore. Mangalore. 4 1335/Bang…

The Karnataka Bank Ltd., Mangalore vs. DCIT, Bangalore

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

ITA 1334/BANG/2012[2009-10]Status: DisposedITAT Bangalore19 Jan 2018AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Lalit Kumar

For Appellant: Shri A. Raghavendra Rao, CAFor Respondent: Shri R.K.Jha, CIT(DR)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIT KUMAR, JUDICIAL MEMBER Sl. ITA No. & Appellant Respondent No. Asst. year 1 753/Bang/2011 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2008-09) Income-tax, Circle 2(1),’ Near Mahaveer Circle, Mangalore. Pumpwell, Mangalore. PAN:AABCT 5589 K 2 1334/Bang/2012 M/s. Karnataka Bank Ltd. Asst. Commissioner of (2009-10) Mangalore. Income-tax, Circle 2(1),’ Mangalore. 3 1396/Bang/2012 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2009-10) Income-tax, Circle 2(1),’ Mangalore. Mangalore. 4 1335/Bang…

ACIT, Mangalore vs. M/S Karnataka Bank Ltd., Mangalore

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

ITA 753/BANG/2011[2008-09]Status: DisposedITAT Bangalore19 Jan 2018AY 2008-09

Bench: Shri Inturi Rama Rao & Shri Lalit Kumar

For Appellant: Shri A. Raghavendra Rao, CAFor Respondent: Shri R.K.Jha, CIT(DR)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIT KUMAR, JUDICIAL MEMBER Sl. ITA No. & Appellant Respondent No. Asst. year 1 753/Bang/2011 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2008-09) Income-tax, Circle 2(1),’ Near Mahaveer Circle, Mangalore. Pumpwell, Mangalore. PAN:AABCT 5589 K 2 1334/Bang/2012 M/s. Karnataka Bank Ltd. Asst. Commissioner of (2009-10) Mangalore. Income-tax, Circle 2(1),’ Mangalore. 3 1396/Bang/2012 Asst. Commissioner of M/s.Karnataka Bank Ltd. (2009-10) Income-tax, Circle 2(1),’ Mangalore. Mangalore. 4 1335/Bang…

Tata Global Beverage Limited, Kolkata vs. ACIT, Cir-4, Kolkata

In the result ITA No.1869/Kol/2014 is allowed

ITA 1870/KOL/2014[2009-2010]Status: DisposedITAT Kolkata13 Dec 2017AY 2009-2010

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ]

For Appellant: Shri Kanchun Kaushal, FCA & Shri Piyush Chawla, FCAFor Respondent: Shri S.Dasgupta, Addl. CIT(DR)
Section 115Section 115W

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM ] ITA No.1866 /Kol/2014 Assessment Year : 2006-07 Tata Global Beverages Ltd. -Versus- A.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) Assessment Year : 2007-08 Tata Global Beverages Ltd. -Versus- D.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) ITA No.1868 /Kol/2014 Assessment Year : 2008-09 Tata Global Beverages Ltd. -Versus- Addl.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) ITA No.1869 /Kol/2…

Tata Global Beverage Limited, Kolkata vs. ACIT, Cir-4, Kolkata

In the result ITA No.1869/Kol/2014 is allowed

ITA 1869/KOL/2014[2009-2010]Status: DisposedITAT Kolkata13 Dec 2017AY 2009-2010

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ]

For Appellant: Shri Kanchun Kaushal, FCA & Shri Piyush Chawla, FCAFor Respondent: Shri S.Dasgupta, Addl. CIT(DR)
Section 115Section 115W

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM ] ITA No.1866 /Kol/2014 Assessment Year : 2006-07 Tata Global Beverages Ltd. -Versus- A.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) Assessment Year : 2007-08 Tata Global Beverages Ltd. -Versus- D.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) ITA No.1868 /Kol/2014 Assessment Year : 2008-09 Tata Global Beverages Ltd. -Versus- Addl.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) ITA No.1869 /Kol/2…

Tata Global Beverage Limited, Kolkata vs. ACIT, Cir-4, Kolkata

In the result ITA No.1869/Kol/2014 is allowed

ITA 1868/KOL/2014[2007-2008]Status: DisposedITAT Kolkata13 Dec 2017AY 2007-2008

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ]

For Appellant: Shri Kanchun Kaushal, FCA & Shri Piyush Chawla, FCAFor Respondent: Shri S.Dasgupta, Addl. CIT(DR)
Section 115Section 115W

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM ] ITA No.1866 /Kol/2014 Assessment Year : 2006-07 Tata Global Beverages Ltd. -Versus- A.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) Assessment Year : 2007-08 Tata Global Beverages Ltd. -Versus- D.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) ITA No.1868 /Kol/2014 Assessment Year : 2008-09 Tata Global Beverages Ltd. -Versus- Addl.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) ITA No.1869 /Kol/2…

Tata Global Beverage Limited, Kolkata vs. ACIT, Cir-4, Kolkata

In the result ITA No.1869/Kol/2014 is allowed

ITA 1867/KOL/2014[2007-2008]Status: DisposedITAT Kolkata13 Dec 2017AY 2007-2008

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ]

For Appellant: Shri Kanchun Kaushal, FCA & Shri Piyush Chawla, FCAFor Respondent: Shri S.Dasgupta, Addl. CIT(DR)
Section 115Section 115W

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM ] ITA No.1866 /Kol/2014 Assessment Year : 2006-07 Tata Global Beverages Ltd. -Versus- A.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) Assessment Year : 2007-08 Tata Global Beverages Ltd. -Versus- D.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) ITA No.1868 /Kol/2014 Assessment Year : 2008-09 Tata Global Beverages Ltd. -Versus- Addl.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) ITA No.1869 /Kol/2…

Tata Global Beverage Limited, Kolkata vs. ACIT, Cir-4, Kolkata

In the result ITA No.1869/Kol/2014 is allowed

ITA 1866/KOL/2014[2006-2007]Status: DisposedITAT Kolkata13 Dec 2017AY 2006-2007

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ]

For Appellant: Shri Kanchun Kaushal, FCA & Shri Piyush Chawla, FCAFor Respondent: Shri S.Dasgupta, Addl. CIT(DR)
Section 115Section 115W

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM ] ITA No.1866 /Kol/2014 Assessment Year : 2006-07 Tata Global Beverages Ltd. -Versus- A.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) Assessment Year : 2007-08 Tata Global Beverages Ltd. -Versus- D.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) ITA No.1868 /Kol/2014 Assessment Year : 2008-09 Tata Global Beverages Ltd. -Versus- Addl.C.I.T., Circle-4, Kolkata Kolkata (PAN:AABCT 0602 K) (Appellant) (Respondent) ITA No.1869 /Kol/2…

DCIT, Circle-4(2), Kolkata vs. M/S Vishnu Tea & Industries Private Limited, Kolkata

In the result, the appeal of the assessee is allowed in part

ITA 1829/KOL/2016[2010-11]Status: DisposedITAT Kolkata30 Nov 2017AY 2010-11

Bench: Sri J. Sudhakar Reddy, Hon’Ble Am & Sri Aby T. Varkey, Hon’Ble Jm] I.T.A. No. 1749/Kol/2016 Assessment Year: 2008-09 C.O. No. 64/Kol/2016 A/O. I.T.A. No. 1749/Kol/2016 Assessment Year: 2008-09

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Hon’ble AM & Sri Aby T. Varkey, Hon’ble JM] I.T.A. No. 1749/Kol/2016 Assessment Year: 2008-09 C.O. No. 64/Kol/2016 A/o. I.T.A. No. 1749/Kol/2016 Assessment Year: 2008-09 I.T.A. No. 1750/Kol/2016 Assessment Year: 2009-10 C.O. No. 65/Kol/2016 A/o. I.T.A. No. 1750/Kol/2016 Assessment Year: 2009-10 I.T.A. No. 1829/Kol/2016 Assessment Year: 2010-11 C.O. No. 66/Kol/2016 A/o. I.T.A. No. 1829/Kol/2016 Assessment Year: 2010-11 I.T.A. No. 1830/Kol/2016 Assessment Year: 2011-12 C.O. No. 67/Kol/2016 A/o. I.T.A.…

DCIT, Circle-4(2), Kolkata vs. M/S Vishnu Tea & Industries Private Limited, Kolkata

In the result, the appeal of the assessee is allowed in part

ITA 1750/KOL/2016[2009-10]Status: DisposedITAT Kolkata30 Nov 2017AY 2009-10

Bench: Sri J. Sudhakar Reddy, Hon’Ble Am & Sri Aby T. Varkey, Hon’Ble Jm] I.T.A. No. 1749/Kol/2016 Assessment Year: 2008-09 C.O. No. 64/Kol/2016 A/O. I.T.A. No. 1749/Kol/2016 Assessment Year: 2008-09

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Hon’ble AM & Sri Aby T. Varkey, Hon’ble JM] I.T.A. No. 1749/Kol/2016 Assessment Year: 2008-09 C.O. No. 64/Kol/2016 A/o. I.T.A. No. 1749/Kol/2016 Assessment Year: 2008-09 I.T.A. No. 1750/Kol/2016 Assessment Year: 2009-10 C.O. No. 65/Kol/2016 A/o. I.T.A. No. 1750/Kol/2016 Assessment Year: 2009-10 I.T.A. No. 1829/Kol/2016 Assessment Year: 2010-11 C.O. No. 66/Kol/2016 A/o. I.T.A. No. 1829/Kol/2016 Assessment Year: 2010-11 I.T.A. No. 1830/Kol/2016 Assessment Year: 2011-12 C.O. No. 67/Kol/2016 A/o. I.T.A.…

DCIT, Circle-4(2), Kolkata vs. M/S Vishnu Tea & Industries Private Limited, Kolkata

In the result, the appeal of the assessee is allowed in part

ITA 1749/KOL/2016[2008-09]Status: DisposedITAT Kolkata30 Nov 2017AY 2008-09

Bench: Sri J. Sudhakar Reddy, Hon’Ble Am & Sri Aby T. Varkey, Hon’Ble Jm] I.T.A. No. 1749/Kol/2016 Assessment Year: 2008-09 C.O. No. 64/Kol/2016 A/O. I.T.A. No. 1749/Kol/2016 Assessment Year: 2008-09

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Hon’ble AM & Sri Aby T. Varkey, Hon’ble JM] I.T.A. No. 1749/Kol/2016 Assessment Year: 2008-09 C.O. No. 64/Kol/2016 A/o. I.T.A. No. 1749/Kol/2016 Assessment Year: 2008-09 I.T.A. No. 1750/Kol/2016 Assessment Year: 2009-10 C.O. No. 65/Kol/2016 A/o. I.T.A. No. 1750/Kol/2016 Assessment Year: 2009-10 I.T.A. No. 1829/Kol/2016 Assessment Year: 2010-11 C.O. No. 66/Kol/2016 A/o. I.T.A. No. 1829/Kol/2016 Assessment Year: 2010-11 I.T.A. No. 1830/Kol/2016 Assessment Year: 2011-12 C.O. No. 67/Kol/2016 A/o. I.T.A.…

DCIT, Cir-10(1), Kolkata vs. M/S Bhoruka Investment Ltd., Kolkata

In the result the appeal by the assessee is allowed and the appeal by the revenue is dismissed

ITA 329/KOL/2016[2012-2013]Status: DisposedITAT Kolkata29 Nov 2017AY 2012-2013

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am]

For Appellant: Shri N.K.Poddar, Sr.AdvocateFor Respondent: Shri Soumyajit Dasgupta, Addl. CIT, Sr.DR
Section 10(38)Section 14A

…ITA No.129 & 329/Kol/2016 M/s Bhoruka Investment Ltd. A.Y.2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM] I.T.A No.129/Kol/2016 Assessment Year : 2012-13 M/s. Bhoruka Investment Ltd. . -vs.- D.C.I.T., Circle-10 (1), Kolkata Kolkata [PAN : AABCB 9008 R] (Appellant) (Respondent) I.T.A No.329/Kol/2016 Assessment Year : 2012-13 D.C.I.T., Circle-10 (1), -vs- M/s. Bhoruka Investment Ltd. Kolkata Kolkata [PAN : AABCB 9008 R] (Appellant) (Respondent) For the Assessee : Shri N.K.Poddar, Sr.Advocate For the Respondent : Shri So…

M/S Bhoruka Investment Ltd., Kolkata vs. DCIT, Cir-10(1), Kolkata

In the result the appeal by the assessee is allowed and the appeal by the revenue is dismissed

ITA 129/KOL/2016[2012-2013]Status: DisposedITAT Kolkata29 Nov 2017AY 2012-2013

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am]

For Appellant: Shri N.K.Poddar, Sr.AdvocateFor Respondent: Shri Soumyajit Dasgupta, Addl. CIT, Sr.DR
Section 10(38)Section 14A

…ITA No.129 & 329/Kol/2016 M/s Bhoruka Investment Ltd. A.Y.2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM] I.T.A No.129/Kol/2016 Assessment Year : 2012-13 M/s. Bhoruka Investment Ltd. . -vs.- D.C.I.T., Circle-10 (1), Kolkata Kolkata [PAN : AABCB 9008 R] (Appellant) (Respondent) I.T.A No.329/Kol/2016 Assessment Year : 2012-13 D.C.I.T., Circle-10 (1), -vs- M/s. Bhoruka Investment Ltd. Kolkata Kolkata [PAN : AABCB 9008 R] (Appellant) (Respondent) For the Assessee : Shri N.K.Poddar, Sr.Advocate For the Respondent : Shri So…

ACIT, New Delhi vs. M/S Wave Industries Pvt. Ltd., New Delhi

The appeals of the Revenue are dismissed

ITA 6607/DEL/2016[2013-14]Status: DisposedITAT Delhi08 Nov 2017AY 2013-14

Bench: Shri N.K. Saini & Shri Joginder Singh

Section 14ASection 14A(2)

…आयकर अपील"य अ"धकरण, "द"ल", "यायपीठ, ‘जी’,"द"ल"। IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G”, DELHI "ी एन.के. सैनी, लेखा सद"य एवं "ी जो"ग"दर "संह, "या"यक सद"य, के सम! Before Shri N.K. Saini, Accountant Member and Shri Joginder Singh, Judicial Member, ITA Nos.6606 & 6607/Del/2016 Assessment Year: 2013-14 ACIT, M/s Wave Infratech Pvt Ltd. Central Circle-29, C-1, Sec-3, Noida, बनाम/ Room No.318, U.P.-201301 Vs. 3rd Floor, ARA Centre, Or Jhandewalan Extn. M/s Wave Infratech Pvt. Ltd. New Delhi Mezzaine Floor, M-4, South Extension, Part-II, New Delhi-110049 (राज"व /Revenue) ("नधा&'रती /Assessee) PAN. No.…

ACIT, New Delhi vs. M/S Wave Infratech Pvt. Ltd., Noida

The appeals of the Revenue are dismissed

ITA 6606/DEL/2016[2013-14]Status: DisposedITAT Delhi08 Nov 2017AY 2013-14

Bench: Shri N.K. Saini & Shri Joginder Singh

Section 14ASection 14A(2)

…आयकर अपील"य अ"धकरण, "द"ल", "यायपीठ, ‘जी’,"द"ल"। IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G”, DELHI "ी एन.के. सैनी, लेखा सद"य एवं "ी जो"ग"दर "संह, "या"यक सद"य, के सम! Before Shri N.K. Saini, Accountant Member and Shri Joginder Singh, Judicial Member, ITA Nos.6606 & 6607/Del/2016 Assessment Year: 2013-14 ACIT, M/s Wave Infratech Pvt Ltd. Central Circle-29, C-1, Sec-3, Noida, बनाम/ Room No.318, U.P.-201301 Vs. 3rd Floor, ARA Centre, Or Jhandewalan Extn. M/s Wave Infratech Pvt. Ltd. New Delhi Mezzaine Floor, M-4, South Extension, Part-II, New Delhi-110049 (राज"व /Revenue) ("नधा&'रती /Assessee) PAN. No.…

Ddb Mudra P.Ltd, Mumbai vs. DCIT Cir 6(3), Mumbai

The appeal of the assessee is partly allowed

ITA 5656/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 Nov 2017AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2011-12 M/S Ddb Mudra Pvt. Ltd. Dcit, Opp. Grand Hyatt, Circle-6(3), बनाम/ Santacruz (E) Mumbai Vs. Mumbai-400055 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaacm5763H

Section 14ASection 14A(2)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’ ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘C’ 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 Assessment Year: 2011-12 M/s DDB Mudra Pvt. Ltd. DCIT, Opp. Grand Hyatt, Circle-6(3), बनाम/ Santacruz (E) Mumbai Vs. Mumbai-400055 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AAACM5763H "नधा"रती क" ओर से / Assessee by Shri Rishabh Shah Shri Rajat Mittal-DR राज"व क" ओर से / Revenue by 02/11/2017 सुनवाई क" तार"ख / Date of Hearing : 02/11/2017 आदेश…