Gujarat Pipavav Port Ltd. v. DCIT, TDS

149 ITD 23Income Tax Appellate Tribunal2014#11121 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2021.

Judgments citing Gujarat Pipavav Port Ltd. v. DCIT, TDS

Deputy Commissioner of Income Tax, Circle-1(1)(2), Bangalore vs. M/S. Bangalore Turf Club Limited, Bangalore

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands dismissed

ITA 2248/BANG/2019[2013-14]Status: DisposedITAT Bangalore11 Oct 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14

For Respondent: Shri Padamchand Khincha
Section 194BSection 201fSection 37Section 37(1)Section 40

…introduced to avoid undue hardships and is retrospective in its applicability and is thus applicable for the instant year. In this regard, reliance was placed on the following judgments :— Gujarat Pipavav Port Ltd. v. Dy. CIT [2013] 40 taxmann.com 174/[2014] 149 ITD 23 (Rajkot - Trib.)Radeus Advertising (P.) Ltd. v. Asstt. CIT [2017] 80 taxmann.com 353/164 ITD 384 (Mumbai - Trib.) 16. The Ld. DR, on the other hand has merely placed reliance on the orders of the authorities below, and reiterated the reasoning contained in the respective orders, which we have already noted in the earlier part of the order, and is…

Bangalore Turf Club Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle - 1(1)(2), Bengaluru

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands dismissed

ITA 1849/BANG/2019[2013-14]Status: DisposedITAT Bangalore11 Oct 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14

For Respondent: Shri Padamchand Khincha
Section 194BSection 201fSection 37Section 37(1)Section 40

…introduced to avoid undue hardships and is retrospective in its applicability and is thus applicable for the instant year. In this regard, reliance was placed on the following judgments :— Gujarat Pipavav Port Ltd. v. Dy. CIT [2013] 40 taxmann.com 174/[2014] 149 ITD 23 (Rajkot - Trib.)Radeus Advertising (P.) Ltd. v. Asstt. CIT [2017] 80 taxmann.com 353/164 ITD 384 (Mumbai - Trib.) 16. The Ld. DR, on the other hand has merely placed reliance on the orders of the authorities below, and reiterated the reasoning contained in the respective orders, which we have already noted in the earlier part of the order, and is…

DCIT-14(2)(2), Mumbai vs. M/S Pfizer Products (India) Pvt Ltd., Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 2586/MUM/2019[2006-07]Status: DisposedITAT Mumbai11 Feb 2021AY 2006-07

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2006-07

For Appellant: Mr. Vishal Kalra, ARFor Respondent: Revenue by Ms. Shreekala Pardeshi, DR
Section 143(3)Section 192Section 194CSection 40Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2006-07 DCIT-14(2)(2), M/s Pfizer Products (India) Room No. 461, 4th floor, Vs. Pvt. Ltd., Aayakar Bhavan, M.K. Road, The Capital, 1802/1901, Plot Marine Lines, No. C-70, G Block, Bandra Mumbai-400 020. Kurla Complex, Bandra (E), Mumbai-400 051. PAN No. AADCP 8985 B Appellant Respondent : Revenue by Ms. Shreekala Pardeshi, DR Assessee by : Mr. Vishal Kalra, AR : Date of Hearing 11/02/2021 : 11/02/2021 Date of Pronouncement ORDER PER N.K. PRADHAN, A.M…

Bangalore Truf Club Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-2(1)(1), Bengaluru

In the result appeal filed by assessee for assessment year 2012-

ITA 1848/BANG/2019[2012-13]Status: DisposedITAT Bangalore18 Dec 2020AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Padamchand Khincha, C.A
Section 143(3)Section 194BSection 201fSection 234BSection 234CSection 40

…introduced to avoid undue hardships and is retrospective in its applicability and is thus applicable for the instant year. In this regard, reliance was placed on the following judgments :— Gujarat Pipavav Port Ltd. v. Dy. CIT [2013] 40 taxmann.com 174/[2014] 149 ITD 23 (Rajkot - Trib.)Radeus Advertising (P.) Ltd. v. Asstt. CIT [2017] 80 taxmann.com 353/164 ITD 384 (Mumbai - Trib.) 16. The Ld. DR, on the other hand has merely placed reliance on the orders of the authorities below, and reiterated the reasoning contained in the respective orders, which we have already noted in the earlier part of the order, and is…

DCIT (TDS 2(1), Mumbai vs. Kodak India P.Tld, Mumbai

In the result, these appeals are partly allowed

ITA 4812/MUM/2013[2007-08]Status: DisposedITAT Mumbai01 Nov 2019AY 2007-08

Bench: Shri Shamim Yahya & Shri Pawan Singhआयकर अपील सं./I.T.A. No.4812 & 4813/Mum/2013 ("नधा"रण वष" / Assessment Year: 2007-08 ("नधा"रण वष" / Assessment Year: 2008-09 Dcit (Tds) 2(1), R. No. Kodak India P. Ltd., बनाम/ 702, 7Th Floor, Smt K.G. 3Rd Floor, Kalpatru Vs. Mittal Ayurvedic Hospital Synergy, Vakola, Bldg, Charni Rd, Mumbai Santacruz (E), Mumbai

For Appellant: S/Sh. P.J. Pardiwala &For Respondent: Sh. Manoj Kumar Singh, DR
Section 19Section 194Section 194J

…ment by the finance act 2012 with effect from 1st July 2 012 is retrospective in nature. Reliance in this regard is placed on ACIT v/s Bharti Airtel, 42 ITR trib 469, Mahindra Navistar Automatics Ltd v/s DCIT, 159 ITD 123, Gujarat Pipavav port Ltd versus DCIT 149 ITD 23. It has been submitted that this issue was not before ITAT in assessment year 2009–10. Hence it is claimed that to this extent ITATs earlier order cannot be said to have covered this issue upon careful consideration, we find that the aforesaid co– ordinate bench order in assessee’s own case on the same issue on similar facts has to be followed on…

Royal Western India Turf Club Ltd, Mumbai vs. ACIT TDS 3(2), Mumbai

In the result, appeal of the assessee is allowed, as above

ITA 6625/MUM/2017[2012-13]Status: DisposedITAT Mumbai28 Jun 2019AY 2012-13

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2012-13

For Appellant: Shri Salil Kapoor, Ms. Ananya Kapoor &For Respondent: Shri Manish Kumar
Section 194BSection 201Section 201(1)

…to avoid undue hardships and is 14 Royal Western India Turf Club Ltd. retrospective in its applicability and is thus applicable for the instant year. In this regard, reliance was placed on the following judgments :- Gujarat Pipavav Port Ltd. vs. DCIT- [2014] 149 ITD 23- Rajkot Radeus Advertising (P.) Ltd. vs. ACIT [2017] 80 taxmann.com 353 (Mumbai - Trib.) 16. The Ld. DR, on the other hand has merely placed reliance on the orders of the authorities below, and reiterated the reasoning contained in the respective orders, which we have already noted in the earlier part of the order, and is not being repeated for t…

Asst CIT 10(3)(2), Mumbai vs. Pfizer Products India P.Ltd, Mumbai

ITA 3486/MUM/2015[2009-10]Status: DisposedITAT Mumbai23 Mar 2018AY 2009-10

Bench: Shri G.S.Pannu & Shri Pawan Singha.C.I.T. Circle – 11(3)(2) Room No.427, Aayakar Bhavan 4Th Floor, M.K. Marg Mumbai- 400 020 ...... Appellant Vs. M/S. Zoetis Pharmaceutical Research Pvt. Ltd. (Formerly Known As Pfizer Pharmaceutical India Pvt. Ltd.,) 5, Patel Estate, Off. S.V. Road Jogeshwari (W),Mumbai-400 012 Pan:Aadcp5293L .... Respondent

For Appellant: Shri Rajeshkumar YadavFor Respondent: Smt. Charul Toprani /
Section 10ASection 143(3)Section 14ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER A.C.I.T. Circle – 11(3)(2) Room No.427, Aayakar Bhavan 4th Floor, M.K. Marg Mumbai- 400 020 ...... Appellant Vs. M/s. Zoetis Pharmaceutical Research Pvt. Ltd. (Formerly known as Pfizer Pharmaceutical India Pvt. Ltd.,) 5, Patel Estate, Off. S.V. Road Jogeshwari (W),Mumbai-400 012 PAN:AADCP5293L .... Respondent Appellant by : Shri Rajeshkumar Yadav Respondent by : Smt. Charul Toprani / Shri Ankit Srimali Date of hearing : 12/02/2018 Date of pronouncement : 23/03/2018 O…

Pfizer Products India P.Ltd, Mumbai vs. Asst CIT 10(3)(2), Mumbai

The appeal of the assessee is partly allowed, that of the Revenue is dismissed

ITA 1535/MUM/2015[2009-10]Status: DisposedITAT Mumbai01 Sept 2017AY 2009-10

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2009-10

For Appellant: Shri Kirit KamdarFor Respondent: Shri M. Dayasagar &
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER : A.Y : 2009-10 M/s. Pfizer Products India Vs. ACIT-10(3)(2) Private Limited, (erstwhile DCIT-8(2)) 5, Patel Estate, Off S.V. Road, Mumbai (Respondent) Jogeshwari (W), Mumbai 400 102 (Appellant) PAN : AADCP8985B : A.Y : 2009-10 ACIT-10(3)(2) Vs. M/s. Pfizer Products India Mumbai (Appellant) Private Limited, 5, Patel Estate, Off S.V. Road, Jogeshwari (W), Mumbai 400 102 (Respondent) PAN : AADCP8985B Assessee by : Shri Kirit Kamdar Revenue by : Shri M. Dayasagar & Shri A…

Asst CIT 10(3)(2), Mumbai vs. Pfizer Products (I) P.Ltd, Mumbai

The appeal of the assessee is partly allowed, that of the Revenue is dismissed

ITA 1457/MUM/2015[2009-10]Status: DisposedITAT Mumbai01 Sept 2017AY 2009-10

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2009-10

For Appellant: Shri Kirit KamdarFor Respondent: Shri M. Dayasagar &
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER : A.Y : 2009-10 M/s. Pfizer Products India Vs. ACIT-10(3)(2) Private Limited, (erstwhile DCIT-8(2)) 5, Patel Estate, Off S.V. Road, Mumbai (Respondent) Jogeshwari (W), Mumbai 400 102 (Appellant) PAN : AADCP8985B : A.Y : 2009-10 ACIT-10(3)(2) Vs. M/s. Pfizer Products India Mumbai (Appellant) Private Limited, 5, Patel Estate, Off S.V. Road, Jogeshwari (W), Mumbai 400 102 (Respondent) PAN : AADCP8985B Assessee by : Shri Kirit Kamdar Revenue by : Shri M. Dayasagar & Shri A…