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

247 Taxmann 361Supreme Court of India2017#4322 most cited
27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(3)Section 14ASection 115JBSection 10(35)Section 142(1)Section 147Section 148Section 149

Issues it is cited on

section 14(2)section 10(35)section 14a(2)strategic investmentsection 35dsection 149(1)(b)section 149(1)non application of mindprincipal commissioner of income-taxsection 40a(2)disallowance under section 14asection 115jb

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

Nitu Khadariya, Jaipur vs. ITO Ward 1(3), Ncrb Building

In the result, the appeal of the assessee is allowed

ITA 1360/JPR/2024[2014-15]Status: DisposedITAT Jaipur09 Oct 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.L. Yadav, CAFor Respondent: Shri Gautam Singh Choudhary,JCIT-DR
Section 143(3)Section 144BSection 147Section 69A

…1 SMT. NITU KHADARIYIA VS ITO,WARD 1(3), JAIPUR आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No.1360/JPR/2024 fu/kZkj.ko"kZ@AssessmentYear : 2014-15 Smt. Nitu Khadariya cuke The ITO Vs. Baba Market C/o Ganpati Timber Store, Near Bank of Ward 1(3) Baroda, DCM Ajmer Road, Jaipur 302 014 Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AVPPK 6180P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkf…

H & M Housing Finance and Leasing Private Limited, Mumbai vs. The Deputy Commissioner of Income Tax, Circle 7(1)(2), Mumbai

In the result, ground No. 1 and 2 of the assessee‟s appeal is allowed

ITA 1332/MUM/2024[2017-18]Status: DisposedITAT Mumbai15 Sept 2025AY 2017-18

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhanassessment Year : 2017-18 H&M Housing Finance & Deputy Commissioner Of Leasing Private Limited, Income Tax, C/62, 9Th Floor, Vibgyor Towers, Vs. Circle–7(1)(2), Bandra Kurla Complex, Aayakar Bhavan, Bandra (East), M.K.Road, Mumbai-400051. Mumbai-400020. Pan : Aabch4398E (Appellant) (Respondent) Assessee By : Shri Nitesh Joshi & Shri Nishith Khatri Revenue By : Shri Hemanshu Joshi, Sr.Dr

For Appellant: Shri Nitesh Joshi and Shri Nishith KhatriFor Respondent: Shri Hemanshu Joshi, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Assessment Year : 2017-18 H&M Housing Finance and Deputy Commissioner of Leasing Private Limited, Income Tax, C/62, 9th Floor, Vibgyor Towers, vs. Circle–7(1)(2), Bandra Kurla Complex, Aayakar Bhavan, Bandra (East), M.K.Road, Mumbai-400051. Mumbai-400020. PAN : AABCH4398E (Appellant) (Respondent) Assessee by : Shri Nitesh Joshi and Shri Nishith Khatri Revenue by : Shri Hemanshu Joshi, Sr.DR Date of Hearing : 01-08-2025 Date of Pronouncement : 15-09-2025 O R…

Manipal Global Education Services Pvt Ltd., Bangalore vs. ACIT, Central Circle-2(2), Bangalore

In the result, the appeal of the assessee is allowed

ITA 976/BANG/2025[2017-18]Status: DisposedITAT Bangalore29 Jul 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

Manipal Hospitals Pvt. Ltd (Formerly Known As Columbia Asia Hospitals Pvt. Ltd), Bengaluru vs. Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 722/BANG/2025[2018-19]Status: DisposedITAT Bangalore29 Jul 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

Manipal Education and Medical Group India Pvt. Ltd, Bengaluru vs. Assistant Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 721/BANG/2025[2017-18]Status: DisposedITAT Bangalore29 Jul 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

Manipal Education and Medical Group India Pvt. Ltd., Bengaluru vs. Assistant Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 720/BANG/2025[2015-16]Status: DisposedITAT Bangalore29 Jul 2025AY 2015-16

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

Manipal Education and Medical Group India Pvt. Ltd., Bengaluru vs. Assistant Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 719/BANG/2025[2014-15]Status: DisposedITAT Bangalore29 Jul 2025AY 2014-15

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

Heggur Nanjundappa Vishwanath, Bangalore vs. DCIT, Circle-7(1)(1), Bangalore

The appeal of the assessee is allowed

ITA 55/BANG/2025[2015-16]Status: DisposedITAT Bangalore03 Mar 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadavassessment Year : 2015-16

For Appellant: Shri Deepak Chopra, CAFor Respondent: Smt. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 148Section 148A(1)(d)Section 149Section 149(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Assessment year : 2015-16 Heggur Nanjundappa Vishwanath, Vs. The Deputy Commissioner 2732, 17th ‘B’ Cross, 7th A Main, of Income Tax, Lakshmi Nilaya, BSK II Stage, Circle 7(1)(1), Bangalore – 560 070. Bangalore. PAN: ADFPV 1980J APPELLANT RESPONDENT Appellant by : Shri Deepak Chopra, CA Respondent by : Smt. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.03.2025 Date of Pronouncement : 03.03.2025 O R D E R Per Prakash Chand Yadav, Judicial Member Th…

Sh. Mukut Behari Agarwal, Jaipur vs. The DCIT, Circle 1, Jaipur

In the result, the appeals of the assessee is allowed as indicated hereinabove

ITA 1067/JPR/2024[2015-2016]Status: DisposedITAT Jaipur28 Nov 2024AY 2015-2016

Bench: DR. S. SEETHA LAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Ms. Alka Gautam CIT-DR
Section 143(3)Section 144BSection 147Section 148Section 149Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHA LAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 1067/JP/2024 fu/kZkj.ko"kZ@AssessmentYear : 2015-16 Shri Mukut Behari Agarwal cuke The DCIT 211, Laxmi Complex, M.I.Road Vs. Circle-1 Jaipur 302 0001 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABSPA 1121H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Tarun Mittal, CA jktLo dh vksjls@Revenue by : Ms.…

Khim Engineering Industries Private Limtied, Mumbai vs. Income Tax Officer, Ward-4(1)(2), Bangalore

In the result, the appeal by the assessee is allowed

ITA 1524/BANG/2024[2015-16]Status: DisposedITAT Bangalore28 Oct 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2015-16

For Appellant: Shri Ravindra T., CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2015-16 Khim Engineering Industries Vs. The Income Tax Officer, Private Limited, Ward 4(1)(2), A Block, Shivsagar Estate, Bangalore. Dr. A.B. Road, Worli, Mumbai – 400 018. PAN : AAACB 7369N APPELLANT RESPONDENT Appellant by : Shri Ravindra T., CA Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 17.10.2024 Date of Pronouncement : 28.10.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is fi…

Deputy Commissioner of Income Tax, Central Circle-1(2), Bengaluru vs. Manipal Health Enterprises Pvt Ltd, Bengaluru

In the result, the the revenue’s appeal is dismissed

ITA 1208/BANG/2024[2014-15]Status: DisposedITAT Bangalore24 Oct 2024AY 2014-15

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2014-15

For Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2014-15 Manipal Health Enterprises Vs. The Assistant Commissioner Private Limited, of Income Tax, The Annexe, # 98/2, Circle 2(3)(1), Rustam Bagh, HAL Airport Road, Bangalore. Bangalore – 560 017. PAN: AAGCM 5933R APPELLANT RESPONDENT Assessment year : 2014-15 The Deputy Commissioner Vs. Manipal Health Enterprises of Income Tax, Private Limited, Central Circle 1(2), Bangalore – 560 017. Bangalore. PAN: AAGCM 5933R APPELLANT RESPONDENT & Assess…

Manipal Health Systems Private Limited, Bangalore vs. DCIT, Central Circle 1(2), Bangalore

In the result, the the revenue’s appeal is dismissed

ITA 1092/BANG/2024[2018-19]Status: DisposedITAT Bangalore24 Oct 2024AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2014-15

For Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2014-15 Manipal Health Enterprises Vs. The Assistant Commissioner Private Limited, of Income Tax, The Annexe, # 98/2, Circle 2(3)(1), Rustam Bagh, HAL Airport Road, Bangalore. Bangalore – 560 017. PAN: AAGCM 5933R APPELLANT RESPONDENT Assessment year : 2014-15 The Deputy Commissioner Vs. Manipal Health Enterprises of Income Tax, Private Limited, Central Circle 1(2), Bangalore – 560 017. Bangalore. PAN: AAGCM 5933R APPELLANT RESPONDENT & Assess…

Manipal Health Enterprises Private Limited, Bangalore vs. ACIT, Circle 2(3)(1), Bangalore

In the result, the the revenue’s appeal is dismissed

ITA 1031/BANG/2024[2014-15]Status: DisposedITAT Bangalore24 Oct 2024AY 2014-15

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2014-15

For Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2014-15 Manipal Health Enterprises Vs. The Assistant Commissioner Private Limited, of Income Tax, The Annexe, # 98/2, Circle 2(3)(1), Rustam Bagh, HAL Airport Road, Bangalore. Bangalore – 560 017. PAN: AAGCM 5933R APPELLANT RESPONDENT Assessment year : 2014-15 The Deputy Commissioner Vs. Manipal Health Enterprises of Income Tax, Private Limited, Central Circle 1(2), Bangalore – 560 017. Bangalore. PAN: AAGCM 5933R APPELLANT RESPONDENT & Assess…

Nisha Thomas, Mumbai vs. Commissioner of Income Tax (A)-Drp-2, Mumbai

In the result, the appeal is allowed

ITA 2764/MUM/2024[2015-16]Status: DisposedITAT Mumbai15 Jul 2024AY 2015-16

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Shri Gunjan Kakkad, CAFor Respondent: Shri Himanshu Sharma, CIT-DR
Section 142(1)Section 147Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAJ KUMAR CHAUHAN, JM I.T.A. No. 2764/Mum/2024 (Assessment Year: 2015-16) Nisha Thomas CIT(A) DRP-2, Room No. 1, 28th Floor, Flat No. 203, A-10, Tejasvi Apartment, Saibaba Nagar, World Trade Centre-1, Vs. Mira Road (East), Cuffe Parade, Maharashtra-401107. Mumbai-400005. PAN : AKCPT1993K Assessee) : Respondent) Assessee/Appellant by : Shri Gunjan Kakkad, CA Revenue/Respondent by : Shri Himanshu Sharma, CIT-DR : 08.07.2024 Date of Hearing : 15.07.2024 Date of Pronouncement O R D E R Per Padmavathy S, AM: This appeal by the as…

Indiabulls Real Estate Limited, New Delhi vs. DCIT Central Circle 12(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 5954/DEL/2019[2013-14]Status: DisposedITAT Delhi17 May 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumarm/S. Indiabulls Real Estate Ltd, Vs. Dcit, M-62 & 63, First Floor, Central Circle-12(1), Connaught Place, New Delhi New Delhi (Appellant) (Respondent) Pan:Aabci5194F

For Appellant: Shri Lalit Mohan, CAFor Respondent: Shri Sandip Kumar Mishra, Sr. DR
Section 143(3)Section 14ASection 14A(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER M/s. Indiabulls Real Estate Ltd, Vs. DCIT, M-62 & 63, First Floor, Central Circle-12(1), Connaught Place, New Delhi New Delhi (Appellant) (Respondent) PAN:AABCI5194F Assessee by : Shri Lalit Mohan, CA Shri Parth Singhal, Adv Revenue by: Shri Sandip Kumar Mishra, Sr. DR Date of Hearing 14/05/2024 Date of pronouncement /05/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.5954/Del/2019 for AY 2013-14, arises out of the order of the Commissioner of Income Tax (…

Neelachal Gramya Bank (Succeeded by Odisha Gramya Bank), Bhubaneswar vs. DCIT, Circle-2(2), Bhubaneswar

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

ITA 72/CTK/2018[2010-11]Status: DisposedITAT Cuttack20 Sept 2022AY 2010-11
Section 14ASection 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Neelachal Gramya Bank, 190/702, Kokila Residency, Ananta bihar, Airport Area, PO: Pokhariput, Bhubaneswar PAN : AAALN 0450 F ………………Assessee Versus DCIT, Circle-2(2), Bhubaneswar ………………..Revenue Shri B.K.Mohapatra, CA/AR for the assessee Shri M.K.Gautam, CIT-DR for the Revenue Date of Hearing : 21/09/2022 Date of Pronouncement : 21/09/2022 आदेश / O R D E R Per Be…

Thedcit 1(1), Indore vs. M/S Ad-Manum Finance Ltd., Indore

In the result, Revenue’s appeal in ITANo

ITA 1/IND/2020[2011-12]Status: DisposedITAT Indore29 Jun 2021AY 2011-12

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2011-12

Section 143(3)Section 68

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING Assessment Year 2011-12 DCIT-1(1) : Revenue Indore V/s M/s Ad-Manum Finance Ltd, 2nd Floor, Agrawal House, 5 Y.N. Road, Indore : Respondent PAN AAABCA4980F C.O No.01/Ind/2020 (Arising out of ITA No.01/Ind/2020) Assessment Year 2011-12 M/s Ad-Manum Finance Ltd, 2nd Floor, Agrawal House, 5 Y.N. Road, Indore : Appellant PAN AAABCA4980F V/s DCIT-1(1) : Respondent Indore Ad-Manum Finance & Anr ITA No.01 & 03/Ind/…

M/S. Agrawal Coal Corp. (P) Ltd., Indore vs. ACIT-1(1), Indore

In the result the appeal of the assesse is allowed

ITA 776/IND/2019[2016-17]Status: DisposedITAT Indore24 Aug 2020AY 2016-17

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2016-17

Section 143(3)Section 40(1)(ii)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE KUL BHARAT, JUDICIAL MEMBER AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER Assessment Year 2016-17 M/s. Agrawal Coal Corporation ACIT 1(1) Pvt.Ltd, Vs. Indore 5, Yashwant Niwas Road, Indore (Appellant) (Respondent ) PAN No. AACCA8468K Revenue by Shri Ashish Porwal, Sr.DR Assessee by Shri Ajay Tulasiyan, CA Date of Hearing 20.08.2020 Date of Pronouncement .08.2020 O R D E R PER MANISH BORAD, AM: The above captioned appeal filed by the revenue for Assessment Year 2016-17 is directed against the ord…

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

In the result, both the appeals of the revenue are dismissed

ITA 6603/DEL/2016[2012-13]Status: DisposedITAT Delhi11 Mar 2020AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6602/Del/2016 : Asstt. Year : 2012-13 Asstt. Commissioner Of Vs M/S Indiabulls Real Estate Ltd., Income Tax, Circle-12(1), M-62 & 63, First Floor, Connaught New Delhi Place, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabci5194F

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Sh. Rajesh Kumar Kedia, CIT DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6602/Del/2016 : Asstt. Year : 2012-13 Asstt. Commissioner of Vs M/s Indiabulls Real Estate Ltd., Income Tax, Circle-12(1), M-62 & 63, First Floor, Connaught New Delhi Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AABCI5194F ITA No. 6603/Del/2016 : Asstt. Year : 2012-13 Asstt. Commissioner of Vs M/s Indiabulls Financial Services Ltd., Income Tax, Circle-12(1), M-62 & 63, First Floor, Connaught New Delhi Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PA…

ACIT, New Delhi vs. M/S. Indiabulls Real Estate Ltd., New Delhi

In the result, both the appeals of the revenue are dismissed

ITA 6602/DEL/2016[2012-13]Status: DisposedITAT Delhi11 Mar 2020AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6602/Del/2016 : Asstt. Year : 2012-13 Asstt. Commissioner Of Vs M/S Indiabulls Real Estate Ltd., Income Tax, Circle-12(1), M-62 & 63, First Floor, Connaught New Delhi Place, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabci5194F

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Sh. Rajesh Kumar Kedia, CIT DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6602/Del/2016 : Asstt. Year : 2012-13 Asstt. Commissioner of Vs M/s Indiabulls Real Estate Ltd., Income Tax, Circle-12(1), M-62 & 63, First Floor, Connaught New Delhi Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AABCI5194F ITA No. 6603/Del/2016 : Asstt. Year : 2012-13 Asstt. Commissioner of Vs M/s Indiabulls Financial Services Ltd., Income Tax, Circle-12(1), M-62 & 63, First Floor, Connaught New Delhi Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PA…

Godrej & Boyce Mfg. Co. Ltd. v. Dy.CIT (247 Taxmann 361) — Cited in 27 Judgments | BharatTax