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

DCIT, New Delhi vs. M/S Dlf Ltd., New Delhi

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 4342/DEL/2012[2007-08]Status: DisposedITAT Delhi01 Nov 2017AY 2007-08

Bench: Shri B.P. Jain & Shri K.N. Chary.

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Ms. Renu Amitabh, CIT-DR
Section 142Section 143(3)Section 14ASection 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER. ITA No. 3846/DEL/2012 [A.Y. 2007-08] DLF Limited Vs. The Additional C.I.T DLF Centre (9th Floor) Range - 10 Sansad Marg, New Delhi New Delhi PAN : AAACD 3494 N ITA No. 4342/DEL/2012 [A.Y. 2007-08] The Additional C.I.T Vs. DLF Limited DLF Centre (9th Floor) Range – 10 New Delhi Sansad Marg, New Delhi PAN : AAACD 3494 N [Appellant] [Respondent] Date of Hearing : 03.08.2017 Date of Pronouncement : 01.11.2017 Assessee by : Shri R.S. Singhvi, CA Revenue by : Ms. Re…

Dlf Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 3846/DEL/2012[2007-08]Status: DisposedITAT Delhi01 Nov 2017AY 2007-08

Bench: Shri B.P. Jain & Shri K.N. Chary.

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Ms. Renu Amitabh, CIT-DR
Section 142Section 143(3)Section 14ASection 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER. ITA No. 3846/DEL/2012 [A.Y. 2007-08] DLF Limited Vs. The Additional C.I.T DLF Centre (9th Floor) Range - 10 Sansad Marg, New Delhi New Delhi PAN : AAACD 3494 N ITA No. 4342/DEL/2012 [A.Y. 2007-08] The Additional C.I.T Vs. DLF Limited DLF Centre (9th Floor) Range – 10 New Delhi Sansad Marg, New Delhi PAN : AAACD 3494 N [Appellant] [Respondent] Date of Hearing : 03.08.2017 Date of Pronouncement : 01.11.2017 Assessee by : Shri R.S. Singhvi, CA Revenue by : Ms. Re…

Roha Dyechem P.Ltd, Mumbai vs. ACIT Cen Cir 43, Mumbai

In the result, the appeal is partly allowed

ITA 1991/MUM/2016[2010-11]Status: DisposedITAT Mumbai27 Oct 2017AY 2010-11

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2010-11 Roha Dyechem Pvt. Ltd. Acit, Central Circle-43 Plot-A-44/45, Road No.2, Aayakar Bhavan, Vs. Midc, Andheri(E), Mumbai400020. Mumbai-400092

For Appellant: Mr. Snehal J. Shah, ARFor Respondent: Mr. V. Jenardhanan/Saurabh
Section 10(34)Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 Roha Dyechem Pvt. Ltd. ACIT, Central Circle-43 Plot-A-44/45, Road No.2, Aayakar Bhavan, Vs. MIDC, Andheri(E), Mumbai400020. Mumbai-400092 PAN No. AAACR4974P Appellant Respondent Assessee by : Mr. Snehal J. Shah, AR Revenue by : Mr. V. Jenardhanan/Saurabh Deshpande, DR Date of Hearing : 03/08/2017 Date of pronouncement : 27/10/2017 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment year is 2010-…

M/S Sukhmani Technologies Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the Assessee’s Appeal stands allowed

ITA 258/DEL/2016[2007-08]Status: DisposedITAT Delhi29 Sept 2017AY 2007-08

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. R.S. Ahuja, CAFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 14ASection 14A(2)Section 153A

…rther stated that as no loan has been taken for investment and no interest has been paid, so the disallowance is illegal and against the law. He relied upon the case law of Hon’ble Bombay High Court in the case of Godrej & Boyce Mfg. Co. Ltd. vs. DCIT (2010) 194 Taxmann 203 (Bom) and stated that in this case it has been held by the Hon’ble Bombay High Court that provision of section 14A(2) and (3) read with rule 8D are constitutionally valid but rule 8D shall not be applicable for assessment year prior to assessment year 2008-09, however, the assessment year involved in the present case is AY 2007-08. In view…

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

In the result, the appeal of the assessee for the AY 2008-09 is partly allowed

ITA 2346/MUM/2012[2008-09]Status: DisposedITAT Mumbai15 Sept 2017AY 2008-09

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2007-08 Icici Securities Ltd. Acit-4(1) Icici Centre, H.T. Parekh Vs. Mumbai. Marg, Churchgate, Mumbai-400020. Pan No. Aaaci0996E (Appellant) (Respondent) Assessment Year: 2007-08 Dcit-4(1) Icici Securities Ltd. 6Th Floor Aayakar Bhavan, Vs. Icici Centre, H.T. M.K. Road Parekh Marg, Mumba-400020. Churchgate, Mumbai-400020. Pan No. Aaaci0996E (Appellant) (Respondent) Assessment Year: 2008-09 Icici Securities Ltd. Acit-4(1) Icici Centre, H.T. Parekh Vs. 6Th Floor Aayakar Marg, Churchgate, Bhavan, M.K. Road Mumbai-400020. Mumba-400020. Pan No. Aaaci0996E (Appellant) (Respondent) Assessment Year: 2008-09 Dcit-4(1) Icici Securities Ltd. Mumbai. Vs. Icici Centre, H.T. Parekh Marg, Churchgate, Mumbai-400020. Pan No. Aaaci0996E (Appellant) (Respondent) Assessee By : Mr. Yogesh A. Thar, Ar Revenue By: Mr. B.C.S. Naik, Dr Date Of Hearing : 20/06/2017 Date Of Pronouncement: 15/09/2017

For Appellant: Mr. Yogesh A. Thar, ARFor Respondent: Mr. B.C.S. Naik, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2007-08 ICICI Securities Ltd. ACIT-4(1) ICICI Centre, H.T. Parekh Vs. Mumbai. Marg, Churchgate, Mumbai-400020. PAN No. AAACI0996E (Appellant) (Respondent) Assessment Year: 2007-08 DCIT-4(1) ICICI Securities Ltd. 6th floor Aayakar Bhavan, Vs. ICICI Centre, H.T. M.K. Road Parekh Marg, Mumba-400020. Churchgate, Mumbai-400020. PAN No. AAACI0996E (Appellant) (Respondent) Assessment Year: 2008-09 ICICI Securities Ltd. ACIT-4(1) ICICI Centre, H.T. Parekh Vs…

Icici Securities Ltd (Earlier Known As Icici Brokerage Services Ltd), Mumbai vs. Addl CIT Cir 4(1), Mumbai

In the result, the appeal of the assessee for the AY 2008-09 is partly allowed

ITA 1906/MUM/2012[2008-09]Status: DisposedITAT Mumbai15 Sept 2017AY 2008-09

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2007-08 Icici Securities Ltd. Acit-4(1) Icici Centre, H.T. Parekh Vs. Mumbai. Marg, Churchgate, Mumbai-400020. Pan No. Aaaci0996E (Appellant) (Respondent) Assessment Year: 2007-08 Dcit-4(1) Icici Securities Ltd. 6Th Floor Aayakar Bhavan, Vs. Icici Centre, H.T. M.K. Road Parekh Marg, Mumba-400020. Churchgate, Mumbai-400020. Pan No. Aaaci0996E (Appellant) (Respondent) Assessment Year: 2008-09 Icici Securities Ltd. Acit-4(1) Icici Centre, H.T. Parekh Vs. 6Th Floor Aayakar Marg, Churchgate, Bhavan, M.K. Road Mumbai-400020. Mumba-400020. Pan No. Aaaci0996E (Appellant) (Respondent) Assessment Year: 2008-09 Dcit-4(1) Icici Securities Ltd. Mumbai. Vs. Icici Centre, H.T. Parekh Marg, Churchgate, Mumbai-400020. Pan No. Aaaci0996E (Appellant) (Respondent) Assessee By : Mr. Yogesh A. Thar, Ar Revenue By: Mr. B.C.S. Naik, Dr Date Of Hearing : 20/06/2017 Date Of Pronouncement: 15/09/2017

For Appellant: Mr. Yogesh A. Thar, ARFor Respondent: Mr. B.C.S. Naik, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2007-08 ICICI Securities Ltd. ACIT-4(1) ICICI Centre, H.T. Parekh Vs. Mumbai. Marg, Churchgate, Mumbai-400020. PAN No. AAACI0996E (Appellant) (Respondent) Assessment Year: 2007-08 DCIT-4(1) ICICI Securities Ltd. 6th floor Aayakar Bhavan, Vs. ICICI Centre, H.T. M.K. Road Parekh Marg, Mumba-400020. Churchgate, Mumbai-400020. PAN No. AAACI0996E (Appellant) (Respondent) Assessment Year: 2008-09 ICICI Securities Ltd. ACIT-4(1) ICICI Centre, H.T. Parekh Vs…

D.C.I.T.4(1), Mumbai vs. Icici Securities Ltd., Mumbai

In the result, the appeal of the assessee for the AY 2008-09 is partly allowed

ITA 2702/MUM/2011[2007-08]Status: DisposedITAT Mumbai15 Sept 2017AY 2007-08

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2007-08 Icici Securities Ltd. Acit-4(1) Icici Centre, H.T. Parekh Vs. Mumbai. Marg, Churchgate, Mumbai-400020. Pan No. Aaaci0996E (Appellant) (Respondent) Assessment Year: 2007-08 Dcit-4(1) Icici Securities Ltd. 6Th Floor Aayakar Bhavan, Vs. Icici Centre, H.T. M.K. Road Parekh Marg, Mumba-400020. Churchgate, Mumbai-400020. Pan No. Aaaci0996E (Appellant) (Respondent) Assessment Year: 2008-09 Icici Securities Ltd. Acit-4(1) Icici Centre, H.T. Parekh Vs. 6Th Floor Aayakar Marg, Churchgate, Bhavan, M.K. Road Mumbai-400020. Mumba-400020. Pan No. Aaaci0996E (Appellant) (Respondent) Assessment Year: 2008-09 Dcit-4(1) Icici Securities Ltd. Mumbai. Vs. Icici Centre, H.T. Parekh Marg, Churchgate, Mumbai-400020. Pan No. Aaaci0996E (Appellant) (Respondent) Assessee By : Mr. Yogesh A. Thar, Ar Revenue By: Mr. B.C.S. Naik, Dr Date Of Hearing : 20/06/2017 Date Of Pronouncement: 15/09/2017

For Appellant: Mr. Yogesh A. Thar, ARFor Respondent: Mr. B.C.S. Naik, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2007-08 ICICI Securities Ltd. ACIT-4(1) ICICI Centre, H.T. Parekh Vs. Mumbai. Marg, Churchgate, Mumbai-400020. PAN No. AAACI0996E (Appellant) (Respondent) Assessment Year: 2007-08 DCIT-4(1) ICICI Securities Ltd. 6th floor Aayakar Bhavan, Vs. ICICI Centre, H.T. M.K. Road Parekh Marg, Mumba-400020. Churchgate, Mumbai-400020. PAN No. AAACI0996E (Appellant) (Respondent) Assessment Year: 2008-09 ICICI Securities Ltd. ACIT-4(1) ICICI Centre, H.T. Parekh Vs…

Icici Securities Ltd ( Earlier Known As Brokerage Services Ltd), Mumbai vs. Addl CIT Cir 4(1), Mumbai

In the result, the appeal of the assessee for the AY 2008-09 is partly allowed

ITA 2437/MUM/2011[2007-08]Status: DisposedITAT Mumbai15 Sept 2017AY 2007-08

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2007-08 Icici Securities Ltd. Acit-4(1) Icici Centre, H.T. Parekh Vs. Mumbai. Marg, Churchgate, Mumbai-400020. Pan No. Aaaci0996E (Appellant) (Respondent) Assessment Year: 2007-08 Dcit-4(1) Icici Securities Ltd. 6Th Floor Aayakar Bhavan, Vs. Icici Centre, H.T. M.K. Road Parekh Marg, Mumba-400020. Churchgate, Mumbai-400020. Pan No. Aaaci0996E (Appellant) (Respondent) Assessment Year: 2008-09 Icici Securities Ltd. Acit-4(1) Icici Centre, H.T. Parekh Vs. 6Th Floor Aayakar Marg, Churchgate, Bhavan, M.K. Road Mumbai-400020. Mumba-400020. Pan No. Aaaci0996E (Appellant) (Respondent) Assessment Year: 2008-09 Dcit-4(1) Icici Securities Ltd. Mumbai. Vs. Icici Centre, H.T. Parekh Marg, Churchgate, Mumbai-400020. Pan No. Aaaci0996E (Appellant) (Respondent) Assessee By : Mr. Yogesh A. Thar, Ar Revenue By: Mr. B.C.S. Naik, Dr Date Of Hearing : 20/06/2017 Date Of Pronouncement: 15/09/2017

For Appellant: Mr. Yogesh A. Thar, ARFor Respondent: Mr. B.C.S. Naik, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2007-08 ICICI Securities Ltd. ACIT-4(1) ICICI Centre, H.T. Parekh Vs. Mumbai. Marg, Churchgate, Mumbai-400020. PAN No. AAACI0996E (Appellant) (Respondent) Assessment Year: 2007-08 DCIT-4(1) ICICI Securities Ltd. 6th floor Aayakar Bhavan, Vs. ICICI Centre, H.T. M.K. Road Parekh Marg, Mumba-400020. Churchgate, Mumbai-400020. PAN No. AAACI0996E (Appellant) (Respondent) Assessment Year: 2008-09 ICICI Securities Ltd. ACIT-4(1) ICICI Centre, H.T. Parekh Vs…

Pn Nj Industries P.Ltd, Navi Mumbai vs. ACIT Cir 10(3)(Old) DCIT Cir 15(2)(2) (New), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 2324/MUM/2015[2009-10]Status: DisposedITAT Mumbai12 Sept 2017AY 2009-10

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2009-10 M/S Pn Nj Industries Pvt. Acit, Circle-10(3) (Old) Ltd. Dcit, Circle-15(2)(2) Vs. Plot No. A-470, Ttc (New) Industries Area, Midc, 4Th Floor, Mahape, P.O. Ghansoi, Aayakarbhavan, M.K. Navi Mumbai-400701 Road, Mumbai-400020 Pan No. Aaccs1519B (Appellant) (Respondent) Assessee By : Mr. Govind Javeri, Ar Revenue By: Mr. Saurabh Kumar Rai, Dr Date Of Hearing : 15/06/2017 Date Of Pronouncement: 12/09/2017

For Appellant: Mr. Govind Javeri, ARFor Respondent: Mr. Saurabh Kumar Rai, DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 M/s PN NJ Industries Pvt. ACIT, Circle-10(3) (Old) Ltd. DCIT, Circle-15(2)(2) Vs. Plot No. A-470, TTC (New) Industries Area, MIDC, 4th floor, Mahape, P.O. Ghansoi, AayakarBhavan, M.K. Navi Mumbai-400701 Road, Mumbai-400020 PAN No. AACCS1519B (Appellant) (Respondent) Assessee by : Mr. Govind Javeri, AR Revenue by: Mr. Saurabh Kumar Rai, DR Date of Hearing : 15/06/2017 Date of pronouncement: 12/09/2017 ORDER PER N.K. PRADHAN, AM This is an…

DCIT, New Delhi vs. M/S. Oriental Bank of Commerce, Gurgaon

In the result, the appeal of the assessee is dismissed and that of the Revenue is partly allowed for statistical purposes, as indicated above

ITA 5200/DEL/2014[2010-11]Status: DisposedITAT Delhi11 Sept 2017AY 2010-11

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

Section 14ASection 2

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi Before : Shri I.C. Sudhir, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 4566/Del./2014 Assessment Year: 2010-11 Oriental Bank of Commerce, vs. Addl. CIT, Range-13, Central Accounts Office, Plot No. 5, New Delhi. Sector-32, Institutional Area, Gurgaon (PAN: AAACO0191M). (Appellant) (Respondent) ITA No. 5200/Del./2014 Assessment Year: 2010-11 Addl. CIT, Range-13, vs. Oriental Bank of Commerce, New Delhi. Central Accounts Office, Plot No. 5, Sector-32, Institutional Area, Gurgaon. (Appellant) (Respondent) Assessee by Sh. KVSR Krishna…

Oriental Bank of Commerce, Gurgaon vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee is dismissed and that of the Revenue is partly allowed for statistical purposes, as indicated above

ITA 4566/DEL/2014[2010-11]Status: DisposedITAT Delhi11 Sept 2017AY 2010-11

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

Section 14ASection 2

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi Before : Shri I.C. Sudhir, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 4566/Del./2014 Assessment Year: 2010-11 Oriental Bank of Commerce, vs. Addl. CIT, Range-13, Central Accounts Office, Plot No. 5, New Delhi. Sector-32, Institutional Area, Gurgaon (PAN: AAACO0191M). (Appellant) (Respondent) ITA No. 5200/Del./2014 Assessment Year: 2010-11 Addl. CIT, Range-13, vs. Oriental Bank of Commerce, New Delhi. Central Accounts Office, Plot No. 5, Sector-32, Institutional Area, Gurgaon. (Appellant) (Respondent) Assessee by Sh. KVSR Krishna…

Lakshmiwadi Mines & Minerals P.Ltd, Mumbai vs. ITO 2(2)(2), Mumbai

In the result, the appeal is partly allowed

ITA 1079/MUM/2014[2010-11]Status: DisposedITAT Mumbai31 Aug 2017AY 2010-11

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2010-11 Lakshmiwadi Mines & Ito-2(2)(2) Minerals Pvt. Ltd. Room No. 548, 5Th Vs. 20, Yusuf Building 43 Floor M.G. Road, Fort Aayakarbhavan Mumbai-400023. M.K. Road Mumbai-400020. Pan No. Aaacl1756F Appellant Respondent Assessee By : Ms. Dinkle Hariya, Ar Revenue By : Mr. Purushottam Kashyap, Dr Date Of Hearing : 06/06/2017 Date Of Pronouncement : 31/08/2017

For Appellant: Ms. Dinkle Hariya, ARFor Respondent: Mr. Purushottam Kashyap, DR
Section 143(3)Section 14ASection 2(22)(e)Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 Lakshmiwadi Mines & ITO-2(2)(2) Minerals Pvt. Ltd. Room No. 548, 5th Vs. 20, Yusuf Building 43 floor M.G. Road, Fort AayakarBhavan Mumbai-400023. M.K. Road Mumbai-400020. PAN No. AAACL1756F Appellant Respondent Assessee by : Ms. Dinkle Hariya, AR Revenue by : Mr. Purushottam Kashyap, DR Date of Hearing : 06/06/2017 Date of pronouncement : 31/08/2017 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessme…

The DCIT, Circle-1, Ahmedabad vs. Adani Agro Pvt. Ltd., Ahmedabad

The appeal is allowed with no order as to costs

ITA 557/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad31 May 2017AY 2008-09
Section 14Section 143(3)Section 14A

…ITA Nos. 182, 557 & 1916/Ahd/2012 Assessment years: 2008-09 & 2006-07 Page 1 of 14 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Mahavir Prasad JM] Assessment year: 2008-09 Adani Agro Private Limited .......…………......Appellant Shikhar, 8th floor, Nr Mithakali Circle, Navrangpura Ahmedabad 380006 [PAN: AABCA3183G] Vs. Assistant Commissioner of Income Tax Circle 1, Ahmedabad .......................Respondent Assessment year: 2008-09 Assistant Commissioner of Income Tax Circle 1, Ahmedabad .......…………......Appellant Vs. Adani Agro Private Limited ....................…

The DCIT, Circle-1, Ahmedabad vs. Adani Agro Pvt. Ltd., Ahmedabad

The appeal is allowed with no order as to costs

ITA 1916/AHD/2012[2006-07]Status: DisposedITAT Ahmedabad31 May 2017AY 2006-07
Section 14Section 143(3)Section 14A

…ITA Nos. 182, 557 & 1916/Ahd/2012 Assessment years: 2008-09 & 2006-07 Page 1 of 14 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Mahavir Prasad JM] Assessment year: 2008-09 Adani Agro Private Limited .......…………......Appellant Shikhar, 8th floor, Nr Mithakali Circle, Navrangpura Ahmedabad 380006 [PAN: AABCA3183G] Vs. Assistant Commissioner of Income Tax Circle 1, Ahmedabad .......................Respondent Assessment year: 2008-09 Assistant Commissioner of Income Tax Circle 1, Ahmedabad .......…………......Appellant Vs. Adani Agro Private Limited ....................…

Adani Agro Pvt. Ltd., Ahmedabad vs. The ACIT., Circle-1, Ahmedabad

The appeal is allowed with no order as to costs

ITA 182/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad31 May 2017AY 2008-09
Section 14Section 143(3)Section 14A

…ITA Nos. 182, 557 & 1916/Ahd/2012 Assessment years: 2008-09 & 2006-07 Page 1 of 14 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Mahavir Prasad JM] Assessment year: 2008-09 Adani Agro Private Limited .......…………......Appellant Shikhar, 8th floor, Nr Mithakali Circle, Navrangpura Ahmedabad 380006 [PAN: AABCA3183G] Vs. Assistant Commissioner of Income Tax Circle 1, Ahmedabad .......................Respondent Assessment year: 2008-09 Assistant Commissioner of Income Tax Circle 1, Ahmedabad .......…………......Appellant Vs. Adani Agro Private Limited ....................…

DCIT 3(2)(2), Mumbai vs. Premier Ltd, Mumbai

In the result, the appeal is partly allowed

ITA 1566/MUM/2016[2010-11]Status: DisposedITAT Mumbai28 Apr 2017AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2007-08 & Assessment Year: 2010-11

For Appellant: Shri Purushottam Kumar,DRFor Respondent: Shri Jayesh Dedia,AR
Section 115JSection 133ASection 143(1)Section 143(3)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2007-08 & Assessment Year: 2010-11 DCIT 3(2)(2) Vs. M/s. Premier Limited 6th Floor, R. No. 674 58 Nariman Point Aayakar Bhavan, M.K. Rd. Mumbai – 400021 Mumbai - 400020 PAN No. AAACT5523G (Appellant) (Respondent) Assessee by : Shri Purushottam Kumar,DR Revenue by: Shri Jayesh Dedia,AR Date of Hearing : 08/02/2017 Date of pronouncement: 28/04/2017 ORDER PER N.K. PRADHAN, AM These two appeals by the Revenue for the assessment year 2007-08 and 20…

DCIT 3(2)(2), Mumbai vs. Premier Ltd, Mumbai

In the result, the appeal is partly allowed

ITA 1357/MUM/2016[2007-08]Status: DisposedITAT Mumbai28 Apr 2017AY 2007-08

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2007-08 & Assessment Year: 2010-11

For Appellant: Shri Purushottam Kumar,DRFor Respondent: Shri Jayesh Dedia,AR
Section 115JSection 133ASection 143(1)Section 143(3)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2007-08 & Assessment Year: 2010-11 DCIT 3(2)(2) Vs. M/s. Premier Limited 6th Floor, R. No. 674 58 Nariman Point Aayakar Bhavan, M.K. Rd. Mumbai – 400021 Mumbai - 400020 PAN No. AAACT5523G (Appellant) (Respondent) Assessee by : Shri Purushottam Kumar,DR Revenue by: Shri Jayesh Dedia,AR Date of Hearing : 08/02/2017 Date of pronouncement: 28/04/2017 ORDER PER N.K. PRADHAN, AM These two appeals by the Revenue for the assessment year 2007-08 and 20…

Streamline Shipping Co. P. Ltd, Mumbai vs. DCIT 3(3), Mumbai

In the result, the appeal is partly allowed

ITA 855/MUM/2012[2007-08]Status: DisposedITAT Mumbai28 Apr 2017AY 2007-08

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2007-08

For Appellant: Shri M. Subramanian, ARFor Respondent: Shri Vishwas Mundhe, DR
Section 10(34)Section 143(3)Section 14ASection 271

…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: 2007-08 M/s. Streamline Shipping Co. P. Ltd. Vs. DCIT 3(3) 914, Raheja Centre, Nariman Point Mumbai Mumbai - 400021 PAN No. AABCS7465H (Appellant) (Respondent) Assessee by : Shri M. Subramanian, AR Revenue by: Shri Vishwas Mundhe, DR Date of Hearing : 16/02/2017 Date of pronouncement: 28/04/2017 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment year is 2007-08. The appeal is directed against the ord…

Creative Eye Ltd, Mumbai vs. Addl CIT 11(1), Mumbai

In the result the appeal is partly allowed

ITA 2831/MUM/2015[2010-11]Status: DisposedITAT Mumbai05 Jan 2017AY 2010-11

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2009-10 & Assessment Year: 2010-11

For Appellant: Shri Vimal Punmiya,ARFor Respondent: Shri M.V. Rajguru,DR
Section 143(3)Section 14ASection 32Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 & Assessment Year: 2010-11 M/s. Creative Eye Ltd. Vs. ADDL CIT 11(1) 12-A, Kailash Plaza , Opp Mahalaxmi Mumbai Ind. Estate, New Link Rd. Andheri (W) Mumbai – 400053 PAN : AAACC2700Q (Appellant) (Respondent) Assessee by : Shri Vimal Punmiya,AR Revenue by: Shri M.V. Rajguru,DR Date of Hearing : 05/01/2017 Date of pronouncement: 05/01/2017 ORDER PER N.K. PRADHAN, AM The captioned appeals filed by the assessee relate to assessment ye…

Creative Eye Ltd, Mumbai vs. Addl CIT 11(1), Mumbai

In the result the appeal is partly allowed

ITA 2830/MUM/2015[2009-10]Status: DisposedITAT Mumbai05 Jan 2017AY 2009-10

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2009-10 & Assessment Year: 2010-11

For Appellant: Shri Vimal Punmiya,ARFor Respondent: Shri M.V. Rajguru,DR
Section 143(3)Section 14ASection 32Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 & Assessment Year: 2010-11 M/s. Creative Eye Ltd. Vs. ADDL CIT 11(1) 12-A, Kailash Plaza , Opp Mahalaxmi Mumbai Ind. Estate, New Link Rd. Andheri (W) Mumbai – 400053 PAN : AAACC2700Q (Appellant) (Respondent) Assessee by : Shri Vimal Punmiya,AR Revenue by: Shri M.V. Rajguru,DR Date of Hearing : 05/01/2017 Date of pronouncement: 05/01/2017 ORDER PER N.K. PRADHAN, AM The captioned appeals filed by the assessee relate to assessment ye…