Gujarat Gas Company Ltd. v. JCIT

245 ITR 84High Court2000#1124 most cited

What is Gujarat Gas Company Ltd. v. JCIT authority for?

The assessed income can be lower than the returned income. Authorities are required to assist assessees in correcting over-assessments, even if it means reducing the income below the returned figure.

99

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Gujarat Gas Company Ltd. v. JCIT · 245 ITR 84 · assessed income below returned income · over-assessment · legitimate taxes due · deletion of voluntary disallowance · section 14A

Sections most often in play

Section 143(3)Section 14ASection 144C(13)Section 115JBSection 143(2)Section 147Section 234BSection 8D
Read the full judgment

Issues it is cited on

section 92b(1)section 92(1)legal expensessection 115jb(2)retrospective amendmentcorporate guaranteesection 92bsection 139(5)disallowance of interest expendituresection 9(1)(vi)arms length pricecup method

Judgments citing Gujarat Gas Company Ltd. v. JCIT

DCIT, Central Circle - 3(3), Kolkata vs. M/S. Kaushalya Infrastructure Development Corporation Ltd., Kolkata

In the result, both the appeals of the assessee are treated as partly allowed

ITA 2543/KOL/2018[2006-07]Status: DisposedITAT Kolkata01 May 2023AY 2006-07

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.2543&2544/Kol/2018 Assessment Years: 2006-07 & 2007-08 Dcit, Central Circle-3(3), Kolkata............................................……Appellant Vs. M/S Kaushalya Infra. Development Corp. Ltd.........…….....…..…..Respondent Hb-170, Sector-Iii, Salt Lake City, Kolkata-700106. [Pan: Aacck1581F] Appearances By: Shri P. P Barman, Addl. Cit-Dr, Appeared On Behalf Of The Appellant. Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 05, 2023 Date Of Pronouncing The Order : May 01, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: Both The Appeals Have Been Preferred By The Revenue Against The Separate Orders Dated 28.09.2018 Of The Commissioner Of Income Tax (Appeals)-21, Kolkata [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since, Common Issues Are Involved In Both The Appeals, Hence These Have Been Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.2543/Kol/2018 For Assessment Year 2006-07 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. The Brief Facts Of The Case Are That The Original Assessment In The Case Of The Assessee Was Completed U/S 143(3) Of The Act On 31.12.2008. In The Said Assessment, The Claim Of Deduction U/S 80Ia(4) Of Rs.

Section 143(3)Section 250Section 801ASection 80I

…ssee has submitted before us that the action of the Ld. CIT(A) in rejecting the claim of the assessee on this ground was not justified. He has further relied upon the decision of the Hon’ble Gujarat High Court in the case of “Gujarat Gas Ltd. vs. JCIT” (2000) 245 ITR 84. In the said case, the words of the Circular No.549, para 5.12, dt. 31st October, 1989, providing that the assessed income under section 143(3) shall not be less than the returned income was considered by the Hon’ble High Court and it was held that as per proviso to section 119 of the Act, the Board cannot issue instructions to the Income Tax Auth…

Al Kabir Polytecnic, Jamshedpur vs. Deputy Commissioner of Income Tax, Circle-1, Jamshedpur

The appeal of the assessee stands allowed

ITA 59/RAN/2021[2015-16]Status: DisposedITAT Ranchi28 Apr 2023AY 2015-16

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.59/Ran/2021 Assessment Year: 2015-16 Al Kabir Polytechnic..…………..…...…………….................……...…..….. Appellant Kabir Welfare Trust, Kapali Kabir Nagar, Mango, Jamshedpur. [Pan: Aaifa3884A] Vs. Dcit, Circle-1, Jamshedpur...………………..…….……….…………….. Respondent Appearances By: Shri Sharwan Kumar Jha, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 01, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 26.08.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 12ASection 143(3)Section 148Section 250Section 251Section 254

…ssee has submitted before us that the action of the Ld. CIT(A) in rejecting the claim of the assessee on this ground was not justified. He has further relied upon the decision of the Hon’ble Gujarat High Court in the case of “Gujarat Gas Ltd. vs. JCIT” (2000) 245 ITR 84. In the said case, the words of the Circular No.549, para 5.12, dt. 31st October, 1989, providing that the assessed income under section 143(3) shall not be less than the returned income was considered by the Hon’ble High Court and it was held that as per proviso to section 119 of the Act, the Board cannot issue instructions to the Income Tax Auth…

The Deputy Commissioner of Income Tax, Circle-3(1), Visakhapatnam vs. Datla Shanti, Visakhapatnam

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

ITA 33/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam16 Feb 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri I. Kama Sastry, ARFor Respondent: Sri ON Hari Prasada Rao
Section 129Section 142(1)Section 143(2)Section 143(3)Section 54F

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No.33/Viz/2021 ("नधा"रण वष" / Assessment Year :2017-18) Deputy Commissioner of Income Vs. Smt. Datla Shanti, Tax, Circle-3(1), Visakhapatnam. Visakhapatnam. PAN: AJFPD 6650 D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee by : Sri I. Kama Sastry, AR ""याथ" क" ओर से / Revenue by :…

Renaissance Services Bv, Mumbai vs. DCIT (International Tax) 4(1) (1), Mumbai

In the result, appeal filed by assessee is allowed

ITA 1526/MUM/2021[2016-17]Status: DisposedITAT Mumbai25 Nov 2022AY 2016-17

Bench: Shri Vikas Awasthy & Shri Gagan Goyalrenaissance Services Bv, C/O Marriott Hotels India Pvt. Ltd. 303A, 304, Fulcrum, B-Wing, Hiranandani Business Park, Sahar Road, Andheri (East), Mumbai-400099 Pan: Aaecr4995E ...... Appellant Vs. Dcit (International Taxation)-4(1)(1), 17Th Floor, Room No. 1712, Air India Building, Nariman Point, Mumbai-400021 ..... Respondent

For Appellant: Sh. Paras Savla/Pratik PoddarFor Respondent: Sh. Soumendu Kumar Dash- Sr. DR
Section 143(2)Section 250Section 9(1)(vi)Section 9(1)(vii)

…d result in a situation where it would go below the returned income, still the assessee would be entitled for the relief. Reliance in this regard is made on the decision of the Hon'ble Gujarat High Court in the case of Gujarat Gas Limited vs. JCIT reported in 245 ITR 84 and Milton Laminates Ltd, vs. CIT reported in 37 Taxmann.com 249 (Hon'ble Gujarat High Court). 12.1. On merits, the ld. DR also pointed out that during the year, the ld. AO treated the receipts from computer reservation system as equipment royalty which was not decided by the Tribunal in earlier years and accordingly he argued that the decision of…

Sankalp Recreation Pvt. Ltd, Ahmedabad vs. The DCIT, Circle-4(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1666/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad21 Oct 2022AY 2011-12

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No. 1666/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2011-12 Sankalp Recreation Pvt. Ltd., D.C.I.T., C/O Ketan H. Shah,Advocate Vs. Circle-4(1)(1), 512, Times Square-I, Ahmedabad. Opp. Ram Baug Bunglow, Thaltej Shilaj Road, Thaltej, Ahmedabad.

For Appellant: Shri Ketan Shah, with Shri Aman Shah, A.RsFor Respondent: Shri Atul Pandey, Sr. D.R
Section 154

…ed a rectification application wherein it was contended that the Board Circular issued by the CBDT bearing no. 549 dated 31/10/1981 is ultra-virus in pursuance to the judgment of Jurisdictional High Court in the case of Gujarat Gas Limited vs. CIT reported in 245 ITR 84. Thus, it was submitted that the income should be assessed at an income of Rs. 39,18,148/- only. However, the AO rejected the contention of the assessee by observing that there is no apparent mistake in the Assessment Order which can be rectified under the provision of section 154 of the Act. 5. Being aggrieved by the order of the Ld. CIT(A), the…

Shree Global Tradefin Ltd, Mumbai vs. CIT, Central Circle 5(1), Mumbai

In the result, appeal is allowed

ITA 511/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Aug 2022AY 2015-16
For Appellant: Sh. Vijay MehtaFor Respondent: Ms. Vrunda Matkarni
Section 119(2)(b)Section 143(3)Section 14A

…ssee has submitted before us that the action of the Ld. CIT (A) in rejecting the claim of the assessee on this ground was not justified. He has further relied upon the decision of the Hon'ble Gujarat High Court in the case of "Gujarat Gas Ltd. v. JCIT" (2000) 245 ITR 84. In the said case, ITA. No. 511/Mum/2022 Assessment Year: 2015-16 the words of the Circular No. 549, para 5.12, dt. 31st October, 1989, providing that the assessed income under section 143(3) shall not be less than the returned income was considered by the Hon'ble High Court and it was held that as per proviso to section 119 of the Act, the Board…

M/S. Patel Brass Works Pvt. Ltd., Rajkot vs. The ACIT-Circle-5, Rajkot

In the result, appeal of the assessee is dismissed

ITA 60/RJT/2020[2011-12]Status: HeardITAT Rajkot10 Aug 2022AY 2011-12
For Appellant: Shri R.D. Lalchandani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 139(1)Section 139(5)Section 143(3)Section 801ASection 80I

…cision of Mumbai High Court in the case of Pruthvi Brokers & Shareholders Ltd. (Supra), the decision of Supreme Court in the case of Jute Corporation of India Limited (187 ITR 688 SC) and the decision of Gujarat Gas Co. Ltd. vs. Jt. Commissioner of Income Tax 245 ITR 84 (Gujarat). However, Ld. CIT(A) dismissed the assessee’s appeal with the following observations: Having considered the facts and circumstances of the case, I find that the assessee does not fulfill the conditions of allowability of the deduction u/s 80IA. As has been brought out by AO the provisions of Section 80A(5) are very categorical that the…

East West Seeds India Pvt.Ltd, Aurangabad vs. Assistant Commissioner of Income-Tax, Circle - 1, Aurangabad

Appeal is allowed for statistical purposes in above terms

ITA 4/PUN/2018[2014-15]Status: DisposedITAT Pune07 Jul 2022AY 2014-15
For Appellant: Shri Nikhil PathakFor Respondent: Shri S.P. Walimbe
Section 143(3)Section 35

…+ IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI S.S. GODARA, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 04/PUN/2018 : A.Y. 2014-15 East West Seeds India Pvt. Ltd. Gat No. 66, Village Narayanpur (BK) PO Waluj, Tal. Gangapur, Aurangabad 431 133 PAN; AABCE 1237 F Appellant Vs. The Asstt. C.I.T. Cir. 1, Aurangabad Respondent Appellant by : Shri Nikhil Pathak Respondent by : Shri S.P. Walimbe Date of Hearing : 29-06-2022 Date of Pronouncement : 07-06-2022 ORDER PER S.S. GODARA, JM : This assessee’s appeal in ITA No. 04/PUN/2018 for A.Y. 2014-15 arises from the CIT(A)-1, Pune’s order dated 09-11-2017, pass…

DCIT (It) -4(1) (1), Mumbai vs. Renaissance Services Bv, Mumbai

1758/Mum/2021 2013-14

ITA 1759/MUM/2021[2015-16]Status: DisposedITAT Mumbai27 Jun 2022AY 2015-16
Section 143(3)Section 9(1)(vi)Section 9(1)(vii)

…d result in a situation where it would go below the returned income, still the assessee would be entitled for the relief. Reliance in this regard is made on the decision of the Hon’ble Gujarat High Court in the case of Gujarat Gas Limited vs. JCIT reported in 245 ITR 84 and Milton Laminates Ltd., vs. CIT reported in 37 Taxmann.com 249 (Hon’ble Gujarat High Court). 12.1. On merits, the ld. DR also pointed out that during the year, the ld. AO treated the receipts from computer reservation system as equipment royalty which was not decided by the Tribunal in earlier years and accordingly he argued that the decision o…

DCIT (It) -4 (1) (1), Mumbai vs. Renaissance Services Bv, Mumbai

1758/Mum/2021 2013-14

ITA 1758/MUM/2021[2013-14]Status: DisposedITAT Mumbai27 Jun 2022AY 2013-14
Section 143(3)Section 9(1)(vi)Section 9(1)(vii)

…d result in a situation where it would go below the returned income, still the assessee would be entitled for the relief. Reliance in this regard is made on the decision of the Hon’ble Gujarat High Court in the case of Gujarat Gas Limited vs. JCIT reported in 245 ITR 84 and Milton Laminates Ltd., vs. CIT reported in 37 Taxmann.com 249 (Hon’ble Gujarat High Court). 12.1. On merits, the ld. DR also pointed out that during the year, the ld. AO treated the receipts from computer reservation system as equipment royalty which was not decided by the Tribunal in earlier years and accordingly he argued that the decision o…

Renaissance Services Bv, Mumbai vs. ACIT (International Tax) 4(1) (1), Mumbai

1758/Mum/2021 2013-14

ITA 1453/MUM/2021[2015-16]Status: DisposedITAT Mumbai27 Jun 2022AY 2015-16
Section 143(3)Section 9(1)(vi)Section 9(1)(vii)

…d result in a situation where it would go below the returned income, still the assessee would be entitled for the relief. Reliance in this regard is made on the decision of the Hon’ble Gujarat High Court in the case of Gujarat Gas Limited vs. JCIT reported in 245 ITR 84 and Milton Laminates Ltd., vs. CIT reported in 37 Taxmann.com 249 (Hon’ble Gujarat High Court). 12.1. On merits, the ld. DR also pointed out that during the year, the ld. AO treated the receipts from computer reservation system as equipment royalty which was not decided by the Tribunal in earlier years and accordingly he argued that the decision o…

Mars Telecom Systems Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-16(2), Hyderabad

The appeal of the assessee is allowed for statistical purposes

ITA 421/HYD/2020[2016-17]Status: DisposedITAT Hyderabad31 May 2022AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2016-17

For Appellant: Sri Sanjay Mutha, CAFor Respondent: Sri T. Sunil Gautam, DR
Section 43

…H) Hon'ble Gujarat High Court in the case of CIT vs. Milton Laminates Ltd in ITA 1022/2010 dated 24.01.2012 Page 5 of 7 ITA No 421 of 2020 Mars Telecom Systems P Ltd Hyderabad I) Hon'ble Gujarat High Court in the case of Gujarat Gas Co. Ltd vs. CIT (2000) 245 ITR 84 Guj. Dated 18.4.2000 J) ITAT Kolkata in the case of ACIT vs. Smt. Sharmila Kumar in ITA 679/Kol/2016 dated 14.5.2018 7. Per contra, the learned DR relied upon the orders passed by the lower authorities. 8. We have gone through the rival contentions and perused them material on record. On a perusal of the judgment of the Hon'ble Supreme Court in…

Gmr Highways Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 3(1)(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 495/BANG/2020[2016-17]Status: DisposedITAT Bangalore25 May 2022AY 2016-17

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…onal claim, not made in the return filed by it: • Hon’ble Bangalore ITAT in group concern, namely M/s. GMR Enterprises Private Limited in ITA No. 2145, 2146 & 2148/Bang/2016 for AY 2010-11 to 2012-13 [Page no. 485-492 of LPB-2] • Gujarat Gas Co. Ltd. v. JCIT (245 ITR 84) (Gujarat) [Page no. 584-604 of LPB- 2] • TATA Industries Ltd vs. ITO [ITA No. 4894/M/2008] [Page no. 605-658 of LPB- 2] • M/s HDFC Bank Ltd. v. ACIT (5480/5481/Mum/2014) (Mum.T) [Page no. 659- 664 of LPB-2] • Sajjan India Ltd. v. ACIT (89 taxmann.com 21) (Mumbai - Trib.) [Page no. 665- 669 of LPB-2] 6.17 The Ld.AR placed reliance on the decision…

Gmr Highways Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle 3(1)(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1643/BANG/2019[2015-16]Status: DisposedITAT Bangalore25 May 2022AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…onal claim, not made in the return filed by it: • Hon’ble Bangalore ITAT in group concern, namely M/s. GMR Enterprises Private Limited in ITA No. 2145, 2146 & 2148/Bang/2016 for AY 2010-11 to 2012-13 [Page no. 485-492 of LPB-2] • Gujarat Gas Co. Ltd. v. JCIT (245 ITR 84) (Gujarat) [Page no. 584-604 of LPB- 2] • TATA Industries Ltd vs. ITO [ITA No. 4894/M/2008] [Page no. 605-658 of LPB- 2] • M/s HDFC Bank Ltd. v. ACIT (5480/5481/Mum/2014) (Mum.T) [Page no. 659- 664 of LPB-2] • Sajjan India Ltd. v. ACIT (89 taxmann.com 21) (Mumbai - Trib.) [Page no. 665- 669 of LPB-2] 6.17 The Ld.AR placed reliance on the decision…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bengaluru vs. M/S. Gmr Infrastructure Limited, Bengaluru

In the result, Ground no. 1 raised for A

ITA 1744/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 May 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…onal claim, not made in the return filed by it: • Hon’ble Bangalore ITAT in group concern, namely M/s. GMR Enterprises Private Limited in ITA No. 2145, 2146 & 2148/Bang/2016 for AY 2010-11 to 2012-13 [Page no. 485-492 of LPB-2] • Gujarat Gas Co. Ltd. v. JCIT (245 ITR 84) (Gujarat) [Page no. 584-604 of LPB- 2] • TATA Industries Ltd vs. ITO [ITA No. 4894/M/2008] [Page no. 605-658 of LPB- 2] • M/s HDFC Bank Ltd. v. ACIT (5480/5481/Mum/2014) (Mum.T) [Page no. 659- 664 of LPB-2] • Sajjan India Ltd. v. ACIT (89 taxmann.com 21) (Mumbai - Trib.) [Page no. 665- 669 of LPB-2] 6.17 The Ld.AR placed reliance on the decision…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bangalore vs. M/S. Gmr Infrastructure Limited, Bengaluru

In the result, Ground no. 1 raised for A

ITA 1743/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 May 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…onal claim, not made in the return filed by it: • Hon’ble Bangalore ITAT in group concern, namely M/s. GMR Enterprises Private Limited in ITA No. 2145, 2146 & 2148/Bang/2016 for AY 2010-11 to 2012-13 [Page no. 485-492 of LPB-2] • Gujarat Gas Co. Ltd. v. JCIT (245 ITR 84) (Gujarat) [Page no. 584-604 of LPB- 2] • TATA Industries Ltd vs. ITO [ITA No. 4894/M/2008] [Page no. 605-658 of LPB- 2] • M/s HDFC Bank Ltd. v. ACIT (5480/5481/Mum/2014) (Mum.T) [Page no. 659- 664 of LPB-2] • Sajjan India Ltd. v. ACIT (89 taxmann.com 21) (Mumbai - Trib.) [Page no. 665- 669 of LPB-2] 6.17 The Ld.AR placed reliance on the decision…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bengaluru vs. M/S. Gmr Infrastructure Limited, Bengaluru

In the result, Ground no. 1 raised for A

ITA 1742/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…onal claim, not made in the return filed by it: • Hon’ble Bangalore ITAT in group concern, namely M/s. GMR Enterprises Private Limited in ITA No. 2145, 2146 & 2148/Bang/2016 for AY 2010-11 to 2012-13 [Page no. 485-492 of LPB-2] • Gujarat Gas Co. Ltd. v. JCIT (245 ITR 84) (Gujarat) [Page no. 584-604 of LPB- 2] • TATA Industries Ltd vs. ITO [ITA No. 4894/M/2008] [Page no. 605-658 of LPB- 2] • M/s HDFC Bank Ltd. v. ACIT (5480/5481/Mum/2014) (Mum.T) [Page no. 659- 664 of LPB-2] • Sajjan India Ltd. v. ACIT (89 taxmann.com 21) (Mumbai - Trib.) [Page no. 665- 669 of LPB-2] 6.17 The Ld.AR placed reliance on the decision…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Gmr Infrastructure Ltd, Bangalore

In the result, Ground no. 1 raised for A

ITA 1741/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…onal claim, not made in the return filed by it: • Hon’ble Bangalore ITAT in group concern, namely M/s. GMR Enterprises Private Limited in ITA No. 2145, 2146 & 2148/Bang/2016 for AY 2010-11 to 2012-13 [Page no. 485-492 of LPB-2] • Gujarat Gas Co. Ltd. v. JCIT (245 ITR 84) (Gujarat) [Page no. 584-604 of LPB- 2] • TATA Industries Ltd vs. ITO [ITA No. 4894/M/2008] [Page no. 605-658 of LPB- 2] • M/s HDFC Bank Ltd. v. ACIT (5480/5481/Mum/2014) (Mum.T) [Page no. 659- 664 of LPB-2] • Sajjan India Ltd. v. ACIT (89 taxmann.com 21) (Mumbai - Trib.) [Page no. 665- 669 of LPB-2] 6.17 The Ld.AR placed reliance on the decision…

Gmr Infrastructure Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1705/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…onal claim, not made in the return filed by it: • Hon’ble Bangalore ITAT in group concern, namely M/s. GMR Enterprises Private Limited in ITA No. 2145, 2146 & 2148/Bang/2016 for AY 2010-11 to 2012-13 [Page no. 485-492 of LPB-2] • Gujarat Gas Co. Ltd. v. JCIT (245 ITR 84) (Gujarat) [Page no. 584-604 of LPB- 2] • TATA Industries Ltd vs. ITO [ITA No. 4894/M/2008] [Page no. 605-658 of LPB- 2] • M/s HDFC Bank Ltd. v. ACIT (5480/5481/Mum/2014) (Mum.T) [Page no. 659- 664 of LPB-2] • Sajjan India Ltd. v. ACIT (89 taxmann.com 21) (Mumbai - Trib.) [Page no. 665- 669 of LPB-2] 6.17 The Ld.AR placed reliance on the decision…

Gmr Infrastructure Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1622/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…onal claim, not made in the return filed by it: • Hon’ble Bangalore ITAT in group concern, namely M/s. GMR Enterprises Private Limited in ITA No. 2145, 2146 & 2148/Bang/2016 for AY 2010-11 to 2012-13 [Page no. 485-492 of LPB-2] • Gujarat Gas Co. Ltd. v. JCIT (245 ITR 84) (Gujarat) [Page no. 584-604 of LPB- 2] • TATA Industries Ltd vs. ITO [ITA No. 4894/M/2008] [Page no. 605-658 of LPB- 2] • M/s HDFC Bank Ltd. v. ACIT (5480/5481/Mum/2014) (Mum.T) [Page no. 659- 664 of LPB-2] • Sajjan India Ltd. v. ACIT (89 taxmann.com 21) (Mumbai - Trib.) [Page no. 665- 669 of LPB-2] 6.17 The Ld.AR placed reliance on the decision…