Gramaphone Co. of India Ltd. v. Birendra Bahadur Pandey

132 Taxmann 373Supreme Court of India2003#689 most cited
146

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Sections most often in play

Section 143(3)Section 10(35)Section 133ASection 48Section 94(7)Section 148Section 148ASection 90

Issues it is cited on

section 286(9)section 90(1)(b)section 2(ma)principal purpose testmultilateral instrumentsection 286section 90(1)section 28(i)treaty benefitsazadi bachao andolanpptsection 94(7)

Judgments citing Gramaphone Co. of India Ltd. v. Birendra Bahadur Pandey

M/S Nice Ltd, Israel vs. The Assistant Commissioner of Income Tax Circle-1(2)Inteernational Taxation, Bangalore

In the result, ITA No.287/Bang/2018 is partly allowed, while ITA

ITA 289/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Jun 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Aliasgar Rampurwala, CAFor Respondent: Shri Kannan Narayanan, Jt. CIT(DR)(ITAT), Bengaluru
Section 195Section 200

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 287 & 289/Bang/2018 Assessment years : 2012-13 & 2-14-15 Nice Ltd. (formerly Nice Systems Vs. The Assistant Commissioner Limited), of Income Tax, [22, Zarhin Alexander, Circle 1(2), Raanana, International Taxation, Israel – 458 25.] Bangalore. C/o. NICE Interactive Solutions Private Limited, 3, Quadrant, 8th Floor, Tower-1, Umiya Business Bay, Marathahalli, Sarjapur Outer Ring Road, Bangalore – 560 103. PAN: AADCN 2524J APPELLANT RESPONDENT Appellant by…

M/S Nice Ltd, Israel vs. The Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, ITA No.287/Bang/2018 is partly allowed, while ITA

ITA 287/BANG/2018[2012-13]Status: DisposedITAT Bangalore22 Jun 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Aliasgar Rampurwala, CAFor Respondent: Shri Kannan Narayanan, Jt. CIT(DR)(ITAT), Bengaluru
Section 195Section 200

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 287 & 289/Bang/2018 Assessment years : 2012-13 & 2-14-15 Nice Ltd. (formerly Nice Systems Vs. The Assistant Commissioner Limited), of Income Tax, [22, Zarhin Alexander, Circle 1(2), Raanana, International Taxation, Israel – 458 25.] Bangalore. C/o. NICE Interactive Solutions Private Limited, 3, Quadrant, 8th Floor, Tower-1, Umiya Business Bay, Marathahalli, Sarjapur Outer Ring Road, Bangalore – 560 103. PAN: AADCN 2524J APPELLANT RESPONDENT Appellant by…

Bank of India, Mumbai vs. DCIT - 2(1)(1), Mumbai

In the result, the appeal is partly allowed for statistical purposes in the terms indicated above

ITA 869/MUM/2018[2012-13]Status: DisposedITAT Mumbai04 Mar 2021AY 2012-13
Section 250Section 90Section 90nSection 91

…ITA No: 869/Mum/2018 Assessment year: 2012-13 Page 1 of 49 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘I’ BENCH, MUMBAI [Coram: Pramod Kumar, Vice President, and, Vikas Awasthy Judicial Member] ITA No.: 869/Mum/2018 Assessment year: 2012-13 Bank of India …………………….. Appellant 8th floor, Star House, C 5 G Block, BKC, Bandra East, Mumbai 400 051 [PAN: AAACB0472C] Vs. Assistant Commissioner of Income Tax Circle 2(1)(1), Mumbai ………………….Respondent Appearances: C Naresh, for the appellant Sanjay Singh, for the respondent Date of concluding the hearing : February 4, 2021 Date of pronouncing the order : March 4, 2021 O R D E R…

Mufg Bank Ltd, New Delhi vs. ACIT (International Taxation) Circle-2(2)(1), New Delhi

In the result appeal of the assessee is partly allowed

ITA 7895/DEL/2019[2015-16]Status: DisposedITAT Delhi16 Oct 2020AY 2015-16

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Mufg Bank Ltd, Vs. Acit (International Taxation), 5Th Floor, Worldmark 2, Asset 8, Circle-2(2)(1), Aerocity, Nh-8, New Delhi New Delhi Pan: Aabct3880D (Appellant) (Respondent)

For Appellant: Shri Nishant Thakkar, AdvFor Respondent: Shr Surender Pal, CIT DR
Section 143(3)Section 14ASection 244ASection 37(1)Section 44C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-I”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) MUFG Bank Ltd, Vs. ACIT (International Taxation), 5th Floor, Worldmark 2, Asset 8, Circle-2(2)(1), Aerocity, NH-8, New Delhi New Delhi PAN: AABCT3880D (Appellant) (Respondent) Assessee by : Shri Nishant Thakkar, Adv Shri Hiten Chande, Adv Shri Surender Bist, CA Revenue by: Shr Surender Pal, CIT DR Date of Hearing 27/07/2020 Date of pronouncement 16/10/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the assessee aga…

Smt.Sunitha S.Bathija, Bangalore vs. Additional Commissioner of Income Tax, Bangalore

In the result, appeal filed by assesee stands allowed

ITA 668/BANG/2017[2007-08]Status: DisposedITAT Bangalore28 Aug 2020AY 2007-08

Bench: Shri A.K Garodia & Smt. Beena Pillaiassessment Year : 2007-08

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. R Premi, JCIT
Section 143Section 143(1)Section 234BSection 250Section 50C

…N THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI A.K GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2007-08 Smt. Sunita S Bathija, The Addl. Commissioner of Prop. M/s Bathija Income-tax, Brothers, Range-5, Shaukat Building, SJP Vs. Bengaluru. Road Cross, Bengaluru-560 002. PAN – AGZPB 0172 F APPELLANT RESPONDENT Assessee by : Shri Narendra Sharma, Advocate Revenue by : Smt. R Premi, JCIT Date of Hearing : 18-08-2020 Date of Pronouncement : 28-08-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated…

Vodafone India Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 7(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1835/MUM/2018[2006-07]Status: DisposedITAT Mumbai28 Aug 2020AY 2006-07
For Appellant: Shri P.J. Pardiwala and Shri Nitesh JoshiFor Respondent: Shri Parag Vyas (Special Counsel of Deptt)
Section 143(3)Section 144C(13)Section 220(2)Section 263Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, „F‟ BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, AM AND SHRI RAM LAL NEGI, JM Assessment Year 2006-07 cuke M/s. Vodafone India Limited The DCIT Vs. Peninsusla Point, Peninsula Corporate Park, Circle-8(3)(2) Ganpatrao Kadam Marg, Lower Parel, Mumbai Mumbai 400 013 PAN: AAACH 5332 B Appellant Respondent Assessee by : Shri P.J. Pardiwala and Shri Nitesh Joshi Revenue by: Shri Parag Vyas (Special Counsel of Deptt) Date of Hearing : 14/01/2020 Date of Pronouncement : 28/08/2020 vkns'k@ ORDER PER R.C. SHARMA, AM This is an appeal filed by the assessee against the order of the ld. CI…

DCIT, New Delhi vs. M/S. Hcl Comnet Systems & Services Ltd., New Delhi

In the result, the appeal of the assessee is allowed

ITA 922/DEL/2014[2008-09]Status: DisposedITAT Delhi25 Jun 2020AY 2008-09

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 5555/DEL/2014 [A.Y 2005-06] ITA No. 6162/DEL/2013 [A.Y 2006-07] ITA No. 835/DEL/2014 [A.Y 2008-09] HCL Comnet Systems and Services Ltd Vs. The Dy. C.I.T 806, Sidharth, 96 Nehru Place Circle – 12(1) New Delhi New Delhi PAN: AAACH 3130 M ITA No. 5924/DEL/2014 [A.Y 2005-06] ITA No. 6181/DEL/2013 [A.Y 2006-07] ITA No. 922/DEL/2014 [A.Y 2008-09] The Dy. C.I.T Vs. HCL Comnet Systems and Services Ltd Circle – 12(1) 806, Sidharth, 96…

M/S. Hcl Comnet Systems and Services Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 835/DEL/2014[2008-09]Status: DisposedITAT Delhi25 Jun 2020AY 2008-09

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 5555/DEL/2014 [A.Y 2005-06] ITA No. 6162/DEL/2013 [A.Y 2006-07] ITA No. 835/DEL/2014 [A.Y 2008-09] HCL Comnet Systems and Services Ltd Vs. The Dy. C.I.T 806, Sidharth, 96 Nehru Place Circle – 12(1) New Delhi New Delhi PAN: AAACH 3130 M ITA No. 5924/DEL/2014 [A.Y 2005-06] ITA No. 6181/DEL/2013 [A.Y 2006-07] ITA No. 922/DEL/2014 [A.Y 2008-09] The Dy. C.I.T Vs. HCL Comnet Systems and Services Ltd Circle – 12(1) 806, Sidharth, 96…

ACIT, New Delhi vs. M/S. Hcl Comnet Systems and Services Ltd., New Delhi

In the result, the appeal of the assessee is allowed

ITA 5924/DEL/2014[2005-06]Status: DisposedITAT Delhi25 Jun 2020AY 2005-06

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 5555/DEL/2014 [A.Y 2005-06] ITA No. 6162/DEL/2013 [A.Y 2006-07] ITA No. 835/DEL/2014 [A.Y 2008-09] HCL Comnet Systems and Services Ltd Vs. The Dy. C.I.T 806, Sidharth, 96 Nehru Place Circle – 12(1) New Delhi New Delhi PAN: AAACH 3130 M ITA No. 5924/DEL/2014 [A.Y 2005-06] ITA No. 6181/DEL/2013 [A.Y 2006-07] ITA No. 922/DEL/2014 [A.Y 2008-09] The Dy. C.I.T Vs. HCL Comnet Systems and Services Ltd Circle – 12(1) 806, Sidharth, 96…

M/S. Hcl Comnet Systems and Services Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5555/DEL/2014[2005-06]Status: DisposedITAT Delhi25 Jun 2020AY 2005-06

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 5555/DEL/2014 [A.Y 2005-06] ITA No. 6162/DEL/2013 [A.Y 2006-07] ITA No. 835/DEL/2014 [A.Y 2008-09] HCL Comnet Systems and Services Ltd Vs. The Dy. C.I.T 806, Sidharth, 96 Nehru Place Circle – 12(1) New Delhi New Delhi PAN: AAACH 3130 M ITA No. 5924/DEL/2014 [A.Y 2005-06] ITA No. 6181/DEL/2013 [A.Y 2006-07] ITA No. 922/DEL/2014 [A.Y 2008-09] The Dy. C.I.T Vs. HCL Comnet Systems and Services Ltd Circle – 12(1) 806, Sidharth, 96…

DCIT, New Delhi vs. Hcl Comnet Systems & Services Ltd., New Delhi

In the result, the appeal of the assessee is allowed

ITA 6181/DEL/2013[2006-07]Status: DisposedITAT Delhi25 Jun 2020AY 2006-07

Bench: Ms. Sushma Chowlashri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Satpal Gulati, Sr. DR
Section 10ASection 14ASection 251(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 5555/DEL/2014 [A.Y 2005-06] ITA No. 6162/DEL/2013 [A.Y 2006-07] ITA No. 835/DEL/2014 [A.Y 2008-09] HCL Comnet Systems and Services Ltd Vs. The Dy. C.I.T 806, Sidharth, 96 Nehru Place Circle – 12(1) New Delhi New Delhi PAN: AAACH 3130 M ITA No. 5924/DEL/2014 [A.Y 2005-06] ITA No. 6181/DEL/2013 [A.Y 2006-07] ITA No. 922/DEL/2014 [A.Y 2008-09] The Dy. C.I.T Vs. HCL Comnet Systems and Services Ltd Circle – 12(1) 806, Sidharth, 96…

The Director of Income-Tax vs. M/S Sasken Communication

In the result, the appeal is dismissed

ITA/241/2011HC Karnataka10 Jun 2020

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 201Section 201(1)Section 260Section 260ASection 28Section 5(2)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF JUNE 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO.241 OF 2011 BETWEEN: 1. THE DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATIONRASHTROTHANA BHAVANNRUPATHUNGA ROAD,BANGALORE 2. THE INCOME TAX OFFICER INTERNATIONAL TAXATION,WARD 19 (2)RASHTROTHANA BHAVANNRUPATHUNGA ROAD, BANGALORE ... APPELLANTS (By SRI.K.V.ARAVIND, ADV.,) AND: M/S SASKEN COMMUNICATION TECHNOLOGIES LTD., NO.139/25, AMARJYOTHI LAYOUT, RING ROAD, BANGALORE ... RE…

DCIT (It) 2(2)(2), Mumbai vs. Hsbc Bank (Mauritius) Ltd, Mumbai

In the result, the appeal is dismissed

ITA 2418/MUM/2018[2013-14]Status: DisposedITAT Mumbai02 Mar 2020AY 2013-14
Section 143(3)Section 234BSection 254(2)

…ITA No. 2418/Mum/2018 Assessment year: 2013-14 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI‘I’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Ram Lal Negi (Judicial Member) Assessment year: 2013-14 Deputy Commissioner of Income Tax, International Taxation 2(2)(2), Mumbai ……………….………Appellant Vs HSBC Bank (Mauritius) Limited ……………………Respondent c/o BSR & Co LLP, 1st floor, LodhaExelus Apollo Mills Compound, N M Joshi Marg, Mahalaxmi, Mumbai 400 011 [PAN: AABCH9075N] Appearances by V Sreekar for the appellant Niraj Sheth for the respondent Date of concluding the hearing: : December 9,2019 Date…

Shri Prashant Trivedi, Prop. of Kudos Shipping Corporation, Bhavnagar vs. The Income Tax Officer, International Taxation, Gandhidham

In the result, both the appeals of the assessee are allowed

ITA 572/RJT/2012[2010-11]Status: DisposedITAT Rajkot20 Jan 2020AY 2010-11
For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri Anil Kumar Das, D.R
Section 163(2)Section 172Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Mahavir Prasad, Judicial Member and Shri Amarjit Singh, Accountant Member [Conducted through E-Court at Ahmedabad] ITA Nos. 572 & 573/Rjt/2012 Assessment Year 2010-11 Shri Prashant Trivedi, The ITO, Prop. of Kudos Shipping International Taxation, Corporation, M.V.Lucky Vs Gandhidham Arrow-Name of Vessel, (Respondent) Nr. Ambaji Vad Temple, Railways Station Road, Bhavnagar-364001 PAN: ADIPT7909A (Appellant) Revenue by: Shri Anil Kumar Das, D.R. Assessee by: Shri Kalpesh Doshi, A.R. Date of hearing : 07-01-2020 Date of pronouncement…

Iss Shipping India Pvt. Ltd., (As Agent for Maersk Tankers Singapore Pte. Ltd., Singapore), Navi Mumbai vs. Dy. Commr. of Income Tax ( International Taxation), Rajkot

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 430/RJT/2018[2017-18]Status: DisposedITAT Rajkot21 Nov 2019AY 2017-18
For Appellant: Shri Porus Kaka, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R
Section 172(3)Section 172(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Rajpal Yadav, Judicial Member and Shri Amarjit Singh, Accountant Member [Conducted through E-Court at Ahmedabad] ITA Nos. 429 & 430/Rjt/2018 Assessment Year 2017-18 ISS Shipping India Pvt. The Dy. CIT, Ltd. (As Agent for Maersk (International Taxation), Room No. 312, 3rd Floor, Tankers Singapore Pte. Vs Ltd. Singapore) Unit No. Amruta Estate, M.G. 101, 1st Floor, Reliable Road, Near Girnar Plaza, Plot No. K-10, Cinema, Rajkot Thane Belapur Road, (Respondent) Airoli Navi Mumbai -400002 PAN: AAACS6213Q (Appellant) Revenue by: Shri Jitend…

Iss Shipping India Pvt. Ltd., (As Agent for Maersk Tankers Singapore Pte. Ltd., Singapore), Navi Mumbai vs. Dy. Commr. of Income Tax ( International Taxation), Rajkot

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 429/RJT/2018[2017-18]Status: DisposedITAT Rajkot21 Nov 2019AY 2017-18
For Appellant: Shri Porus Kaka, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R
Section 172(3)Section 172(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Rajpal Yadav, Judicial Member and Shri Amarjit Singh, Accountant Member [Conducted through E-Court at Ahmedabad] ITA Nos. 429 & 430/Rjt/2018 Assessment Year 2017-18 ISS Shipping India Pvt. The Dy. CIT, Ltd. (As Agent for Maersk (International Taxation), Room No. 312, 3rd Floor, Tankers Singapore Pte. Vs Ltd. Singapore) Unit No. Amruta Estate, M.G. 101, 1st Floor, Reliable Road, Near Girnar Plaza, Plot No. K-10, Cinema, Rajkot Thane Belapur Road, (Respondent) Airoli Navi Mumbai -400002 PAN: AAACS6213Q (Appellant) Revenue by: Shri Jitend…

Assistant Commissioner of Income-Tax, (It) -Circle -1, Pune vs. Koso India Pvt.Ltd, Nashik

In the result, the appeal of Revenue is dismissed

ITA 1650/PUN/2017[2016-17 (27Q-Q4)]Status: DisposedITAT Pune04 Sept 2019

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1650/Pun/2017 यििाारण वषा / Assessment Year : 2016-17

For Appellant: Shri Shashank DeogadkarFor Respondent: Shri Mehul Shah
Section 200ASection 201Section 206ASection 90(2)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1650/PUN/2017 यििाारण वषा / Assessment Year : 2016-17 The Asst. Commissioner of Income Tax अऩीऱाथी/Appellant (International Taxation)- Circle I, Pune. …. Vs. Koso India Pvt. Ltd., H-33/J-1, MIDC Ambad, …. प्रत्यथी / Respondent Nashik – 422010 PAN: AACCK3621N अऩीऱाथी की ओर से / Appellant by : Shri Shashank Deogadkar प्रत्यथी की ओर से / Respondent by : S…

ACIT, Cir-4, Kolkata vs. M/S R. K. Commercial Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 1330/KOL/2014[2007-2008]Status: DisposedITAT Kolkata04 Jun 2019AY 2007-2008

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1330/Kol/2014 ("नधा"रणवष" / Assessment Year:2007-08)

For Appellant: Shri A. K. Nayak, CIT DRFor Respondent: Shri J.P. Khaitan, Advocate & Shri Sujoy Sen, Advocate
Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI A.T.VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1330/Kol/2014 ("नधा"रणवष" / Assessment Year:2007-08) DCIT, Circle-4, Kolkata Vs. M/s R.K. Commercial Ltd. 41, Chowringhee Road, Kolkata- 700001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCR 2036 D (Assessee) .. (Revenue) Assessee by : Shri A. K. Nayak, CIT DR Respondent by : Shri J.P. Khaitan, Advocate & Shri Sujoy Sen, Advocate सुनवाईक"तार"ख/ Date of Hearing : 10/04/2019 घोषणाक"तार"ख/Date of Pronouncement : 04/06/2019 आदेश / O R D E R Per Dr. A. L. Saini: The captioned appeal filed by the…

Lxia Technologies Limited, Kolkata vs. ACIT, (I.T.) Cir.-1(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 313/KOL/2017[2013-14]Status: DisposedITAT Kolkata30 Apr 2019AY 2013-14

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.313/Kol/2017 ("नधा"रणवष" / Assessment Year:2013-14)

For Appellant: Shri Prashant Mehar Chandani, AdvocateFor Respondent: Dr. P. K. Srihari, CIT DR
Section 143(3)Section 144C(5)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.313/Kol/2017 ("नधा"रणवष" / Assessment Year:2013-14) Ixia Technologies International Vs. ACIT(IT), Circle-1(2), Kolkata Ltd. C/o Ixia Technologies Internaitonal Pvt. Ltd. Infinity Towers-II, Sector-V, 4th Floor, Block-GP, Sector-V, Salt Lake, Kolkata-700091.. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCI 3401 L (Assessee) .. (Revenue) Assessee by :Shri Prashant Mehar Chandani, Advocate Respondent by : Dr. P. K. Srihari, CIT DR सुनवाईक"तार"ख/ Date of Hearing : 07/02/2019 घोषणाक"तार"ख/Date of P…

M/S Stylish Construction Pvt. Ltd vs. DCIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 2512/DEL/2013[2008-09]Status: DisposedITAT Delhi18 May 2017AY 2008-09

Bench: Shri H. S. Sidhu & Shri Prashant Maharishistylish Construction Pvt. Ltd, Dcit, 1027, Top Floor, Ward No. 8, Circle-9(1), Vs. Mehra Chowk, Mehrauli New Delhi Pan: Aaics4664H (Appellant) (Respondent)

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. NK Bansal, Sr DR
Section 143(3)Section 14ASection 250Section 73

…Stylish Construction Pvt Ltd V DCIT Circle 9 (1) New Delhi A Y 2008-09 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Stylish Construction Pvt. Ltd, DCIT, 1027, Top Floor, Ward No. 8, Circle-9(1), Vs. Mehra Chowk, Mehrauli New Delhi PAN: AAICS4664H (Appellant) (Respondent) Assessee by : Sh. Ashwani Kumar, CA Revenue by: Sh. NK Bansal, Sr DR Date of Hearing 01/05/2017 Date of pronouncement 18/05/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is preferred by the assessee against the order of the ld CIT(…