GVK Industries Ltd. v. Income Tax Officer

371 ITR 453Supreme Court of India2015#895 most cited

What is GVK Industries Ltd. v. Income Tax Officer authority for?

Advice given by a financial consultancy firm on the modalities of procuring loans is considered a 'technical and consultancy service' for the purpose of taxation of fees for technical services.

119

judgments rely on this decision, according to BharatTax’s citation analysis of 366,421 Indian tax judgments — from 2014 to 2025.

Also referred to as

GVK Industries 371 ITR 453 · Section 9(1)(vii) · Fees for technical services · FTS · Technical and consultancy service · Financial consultancy advice · Loan procurement modalities · Scope of technical services · Make available clause · International taxation · DTAA Article 12

Also reported as

54 Taxmann.com 347197 Taxmann 337

Sections most often in play

Section 143(3)Section 9(1)(vii)Section 147Section 132Section 153ASection 148Section 234ASection 234B
Read the full judgment

Issues it is cited on

section 292c(1)(i)section 132(4a)(i)section 2(15a)section 209(1)section 153(a)(1)section 17(2)(iiia)section 14(a)section 292c(1)make available clausesection 209section 9(1)(vii)(b)section 17(2)

Judgments citing GVK Industries Ltd. v. Income Tax Officer

Deputy Commissioner of Income Tax, C-1(1)(1), Bangalore vs. Algonomy Software Private Limited (Formerly Known As Manthan Software Services Pvt Ltd), Bangalore

ITA 943/BANG/2023[2012-13]Status: DisposedITAT Bangalore19 Jan 2024AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Appellant: Shri Narendra Kumar JainFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 147Section 148Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 943 to 946/Bang/2023 Assessment Years : 2012-13 to 2015-16 The Deputy Commissioner of Income Tax, Circle - 1(1)(1), Bangalore. APPELLANT M/s. Algonomy Software Pvt. Ltd. (formerly known as Manthan Software Services Pvt. Ltd.), No. 40/4, First Floor, Lavelle Road, Vs. Bangalore. Karnataka – 560 001 PAN: AADCM7750M RESPONDENT & C.O. Nos. 14 to 17/Bang/2023 (in ITA Nos. 943 to 946/Bang/2023) (By Assessee) Assessee by : Shri Narendra Kumar Jain, Advocate Revenue…

Deputy Commissioner of Income Tax, C-1(1)(1), Bangalore vs. Ad2Pro Media Solutions Private Limited, Bangalore

In the result, all the 14 appeals filed by the assessee are allowed

ITA 935/BANG/2023[2017-18]Status: DisposedITAT Bangalore03 Jan 2024AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri. G. Manoj Kumar, CIT(DR)(ITAT), Bengaluru
Section 142(1)Section 195Section 201Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.928 and 935/Bang/2023 Assessment Years : 2016-17 and 2017-18 Vs. M/s. AD2PRO Media Solutions Pvt. Ltd., No.163/B, 2nd and 3rd Floor, 6th Main, 3rd Cross, 3rd Phase, JP Nagar, Bengaluru – 560 078. PAN : AAFCA 9418 A APPELLANT RESPONDENT Revenue by : Shri. G. Manoj Kumar, CIT(DR)(ITAT), Bengaluru. Assessee by : None Date of hearing : 03.01.2024 Date of Pronouncement: 03.01.2024 ORDER Per George George K, Vice President: These appeals at the instance of the Rev…

Deputy Commissioner of Income Tax, C-1(1)(1), Bengaluru vs. Ad2Pro Media Solutions Private Limited, Bengaluru

In the result, all the 14 appeals filed by the assessee are allowed

ITA 928/BANG/2023[2016-17]Status: DisposedITAT Bangalore03 Jan 2024AY 2016-17

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri. G. Manoj Kumar, CIT(DR)(ITAT), Bengaluru
Section 142(1)Section 195Section 201Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.928 and 935/Bang/2023 Assessment Years : 2016-17 and 2017-18 DCIT, Vs. M/s. AD2PRO Media Solutions Pvt. Ltd., Circle – 1(1)(1), No.163/B, 2nd and 3rd Floor, 6th Main, Bengaluru. 3rd Cross, 3rd Phase, J P Nagar, Bengaluru – 560 078. PAN : AAFCA 9418 A APPELLANT RESPONDENT Revenue by : Shri. G. Manoj Kumar, CIT(DR)(ITAT), Bengaluru. Assessee by : None Date of hearing : 03.01.2024 Date of Pronouncement : 03.01.2024 O R D E R Per George George K, Vice President…

We Are Voices Entertainment Inc, Gurgaon vs. DCIT International Taxation 3(1)(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 1474/DEL/2022[2019-20]Status: DisposedITAT Delhi25 Jul 2023AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2019-20

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri Vizay Vasanta, CIT-DR
Section 143(3)Section 195Section 234ASection 270A

…see company from Indian payer for their services for searching of talent has been established. Therefore, the said income is sourced in India in the hands of the assessee. Second, the Source Rule was further explained by the Apex court in GVK Industries case (332 ITR 130) where in the Apex Court has held that the income of the recipient to be charged or chargeable in the country where the source of payment is located, to clarify, where the payer is located. Even though the issue was in respect of fees paid for services rendered out-side India, the ratio on source rule is very much applicable to the instant case.…

The Commissioner of Income Tax - International Taxation -3 vs. Springer Nature Customer Services Centre Gmbh (Earlier Known As Springer Customers Centre Gmbh)

ITA/306/2023HC Delhi12 Jul 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 143(1)Section 143(2)Section 143(3)Section 144C(3)(a)Section 9(1)(vi)

…support of his submission as to what would constitute managerial, technical or consultancy service, Mr Bhatia relied upon the following judgments/orders, in addition to those referred to above: i) GVK Industries Ltd. v. Income Tax Officer, [2015] 371 ITR 453 (SC) ii) In re: Wallace Pharmaceuticals P. Ltd., [2005] 278 ITR 97 (AAR) Digitally Signed By:TARUN RANA Signing Date:12.07.2023 18:08:11 Signature Not Verified ITA No.306/2023 Page 7 of 17 iii) Device Driven…

DCIT, Circle 16(2), Mumbai vs. M/S Cyril Amarchand Mangaldas, Mumbai

In the result, the appeal by the Revenue for the assessment year 2017-

ITA 1047/MUM/2023[2018-2019]Status: DisposedITAT Mumbai28 Jun 2023AY 2018-2019

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Rajesh ParekhFor Respondent: Shri Shambhu Yadav
Section 142(1)Section 143(2)Section 143(3)Section 250Section 90

…ssional services. In response thereto, the assessee submitted that the legal services provided by the assessee would squarely fall within the ambit of „consultancy services‟ in view of the decision of the Hon‟ble Supreme Court in GVK Industries v/s ITO (2015) 371 ITR 453 and thus, in accordance with Article 12 of the India Japan Double Taxation Avoidance Agreement (“DTAA”) the legal services rendered by the assessee to the Japanese residents would be taxable in Japan at the rate of 10%. The assessee further submitted that since the taxes have already been paid in Japan, the same should be allowed as admissible ta…

DCIT, Cir 16(2), Mumbai vs. M/S Cyril Amarchand Mangaldas, Mumbai

In the result, the appeal by the Revenue for the assessment year 2017-

ITA 1046/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 Jun 2023AY 2017-18

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Rajesh ParekhFor Respondent: Shri Shambhu Yadav
Section 142(1)Section 143(2)Section 143(3)Section 250Section 90

…ssional services. In response thereto, the assessee submitted that the legal services provided by the assessee would squarely fall within the ambit of „consultancy services‟ in view of the decision of the Hon‟ble Supreme Court in GVK Industries v/s ITO (2015) 371 ITR 453 and thus, in accordance with Article 12 of the India Japan Double Taxation Avoidance Agreement (“DTAA”) the legal services rendered by the assessee to the Japanese residents would be taxable in Japan at the rate of 10%. The assessee further submitted that since the taxes have already been paid in Japan, the same should be allowed as admissible ta…

Qualcomm Incorporated, Hyderabad vs. DCIT, Circle- 3(1)(1), Intl. Taxation, New Delhi

The appeal of the assessee is allowed

ITA 7559/DEL/2018[2015-16]Status: DisposedITAT Delhi13 Jun 2023AY 2015-16

Bench: Shri G.S. Pannu & Shri Saktijit Dey

For Appellant: Sh. Percy J. Pardiwala, Sr. CounselFor Respondent: Sh. Gangadhar Panda, CIT(DR)
Section 143(3)Section 144C(13)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DLEHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA Nos. 7894/Del/2017 & 7559/Del/2018 And SA Nos. 309 & 304/Del/2020 Assessment Years: 2014-15 & 2015-16 Versus Qualcomm Incorporated USA, DCIT, Circle 3(1)(1), SRBC & Associates LLP, Oval New Delhi Offisce, 18, Ilabs Centre, Hitech City, Madhapur, Hyderabad. PAN: AAACQ1484H (Appellant) (Respondent) Assessee by : Sh. Percy J. Pardiwala, Sr. Counsel, Sh. Nishant Thakkar, Advocate & Ms. Jasmin Amalsadwala, Advocate Revenue by : Sh. Gangadhar Panda, CIT(DR) Sh. Sanjay Kumar, Sr.…

Qualcomm Incorporated, Usa vs. DCIT, Circle- 3(1)(1), Intl. Taxation, New Delhi

The appeal of the assessee is allowed

ITA 7894/DEL/2017[2014-15]Status: DisposedITAT Delhi13 Jun 2023AY 2014-15

Bench: Shri G.S. Pannu & Shri Saktijit Dey

For Appellant: Sh. Percy J. Pardiwala, Sr. CounselFor Respondent: Sh. Gangadhar Panda, CIT(DR)
Section 143(3)Section 144C(13)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DLEHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA Nos. 7894/Del/2017 & 7559/Del/2018 And SA Nos. 309 & 304/Del/2020 Assessment Years: 2014-15 & 2015-16 Versus Qualcomm Incorporated USA, DCIT, Circle 3(1)(1), SRBC & Associates LLP, Oval New Delhi Offisce, 18, Ilabs Centre, Hitech City, Madhapur, Hyderabad. PAN: AAACQ1484H (Appellant) (Respondent) Assessee by : Sh. Percy J. Pardiwala, Sr. Counsel, Sh. Nishant Thakkar, Advocate & Ms. Jasmin Amalsadwala, Advocate Revenue by : Sh. Gangadhar Panda, CIT(DR) Sh. Sanjay Kumar, Sr.…

The Commissioner of Income Tax vs. M/S Ad2Pro Media Solutions Pvt Ltd

Appeals are dismissed

ITA/232/2020HC Karnataka24 Feb 2023

Bench: P.S.DINESH KUMAR,RAMACHANDRA D. HUDDAR

Section 260

…ITA No. 232/2020 C/W ITAs No. 234/2020, 235/2020, 238/2020, 241/2020, 242/2020, 243/2020 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF FEBRUARY, 2023 PRESENT THE HON…

Eit Services India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

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

ITA 210/BANG/2021[2016-17]Status: DisposedITAT Bangalore22 Aug 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Praveen Karanth, D.R
Section 133(6)Section 143(3)Section 92D

…IT(TP)A No.210/Bang/2021 EIT Services India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.210/Bang/2021 Assessment Year: 2016-17 EIT Services India Pvt. Ltd. Digital Park, 39/40, Electronic Deputy Commissioner of City Income-tax Phase II Hosur Road Vs. Circle 2(1)(1) Bangalore 560 100 Bangalore PAN NO : AAACD4078L APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Shri Praveen Karanth, D.R. Date of Hearing : 27.07.2022 Date of Pronouncement :…

M/S Orkla Asia Pacific Pte Ltd, Bangalore vs. Deputy Commissioner of Income Tax (It) Circle-2(1), Bangalore

In the result, the appeal of the assessee stands allowed

ITA 193/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Dec 2021AY 2015-16

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiassessment Year : 2015-16 M/S. Orkla Asia Pacific Pte Ltd., The Deputy C/O Mtr Foods Pvt. Ltd., Commissioner Of No. 1, 2Nd & 3Rd Floor, Income Tax (It), 100 Feet Inner Ring Road, Asmnt, Circle – 2(1), Ejipura, Vs. Bangalore. Bangalore – 560 047. Pan: Aabco4087B Appellant Respondent Assessee By : Shri Sharath Rao, Advocate : Shri Pradeep Kumar, Cit Revenue By (Dr) Date Of Hearing : 03-11-2021 Date Of Pronouncement : 30-12-2021 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Final Assessment Order Dated 17/12/2018 Passed U/S. 143 (3) By The Ld.Dcit, Asmnt, Circle-2(1), Bangalore For Assessment Year 2015-16 On Following Grounds Of Appeal: “The Grounds Mentioned Hereinafter Are Without Prejudice To One Another. 1. Barred By Limitation The Order Passed By The Learned Assessing Officer ('Learned Ao') Is Barred By Limitation In View Of The Express Provisions Of Section 144C(13) Of The Income-Tax Act, 1961 ('The Act') Wherein, The Order Should Be Passed Within One Month From The End Of The Month In Which Dispute

For Appellant: Shri Sharath Rao, Advocate
Section 143Section 144C(13)Section 234ASection 234BSection 9(1)(vii)

…ITO reported in (2007) 11 SLT 206 held that, as the source of earning income was outside India the amount paid will be covered in exception provided under section 9 (1) (vii) (b). Hon’ble Supreme Court in case of GVK Industries Ltd. vs.ITO reported in (2015) 371 ITR 453 while dealing with the exception under section 9(1) (vii) (b) of the Act, observed that, such exception applies to a situation when fee is payable in respect of services utilised for business or profession carried out by an Indian payer outside India or for the purpose or making or earning of income from any source outside India. There is no doub…

Assistant Commissioner of Income Tax, Circle-2, Guwahati vs. Fortune Vanijya Private Limited, Guwahati

In the result both the appeal of the Revenue and the cross objections of the assessee stands partly allowed

ITA 21/GTY/2021[2011-12]Status: DisposedITAT Guwahati10 Dec 2021AY 2011-12

Bench: Shri P.M. Jagtap, Hon’Ble V.P (Kz) & Shri A. T. Varkey, Jm]

Section 132Section 132(4)Section 142(1)Section 153ASection 153CSection 68

…1 I.T.A. No.21/Gau/2021 & CO No.1/Gau/2021 Fortune Vanijya Private Limited Assessment Year: 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, “VIRTUAL HEARING” AT KOLKATA [Before Shri P.M. Jagtap, Hon’ble V.P (KZ) & Shri A. T. Varkey, JM] I.T.A. No.21/Gau/2021 Assessment Year: 2011-12 ACIT, Circle-2, Guwahati Vs. Fortune Vanijya Private Limited S.J. Road, Athgaon, Guwahati-781001. [PAN:AABCF0295Q] Appellant Respondent CO No.1/Gau/2021 (In I.T.A. No.21/Gau/2021) Assessment Year: 2011-12 Fortune Vanijya Private Limited Vs. ACIT, Circle-2, Guwahati S.J. Road Athgaon, Guwahati-781001. [PAN:AABCF029…

Ajay Arora, Kanpur vs. Addl. CIT, Kanpur

In the result, the assessee’s appeal is allowed

ITA 90/LKW/2017[2011-12]Status: DisposedITAT Lucknow25 Nov 2021AY 2011-12

Bench: Shri Sanjay Arora

Section 143(3)Section 40Section 9(1)(vii)

…as apparent from the cited decisions, to which others by it, as in Carborandum Co. v. CIT [1977] 108 ITR 335 (SC); Barendra Prasad Ray v. ITO [1981] 129 ITR 295 (SC); CIT v. T.I. and M. Sales Ltd. [1987] 166 ITR 93 (SC); and GVK Industries Ltd. v. ITO [2015] 371 ITR 453 (SC) could be added with profit, and it is only the facts of each case which are thus determinative of a decision either way, even as apparent from the reading of the said decisions.The matter, in view of the foregoing, would merit being restored to the file of the AO for undertaking the necessary inquiry and verification, obliging the assessee t…

The Commissioner of Income Tax vs. Shri I Mahabaleshwarappa

In the result, the order passed by the tribunal

ITA/561/2013HC Karnataka16 Jun 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 132Section 143(2)Section 153ASection 159Section 2(22)(e)Section 260Section 260A

…T', (1975) 99 ITR 349 (PUNJAB AND HARYANA)', 'CIT VS. AMARCHAND N. SHROFF', (1963) 48 ITR 59 (SC)', 'R.C.JAIN VS. CIT', (2005) 273 ITR 384 (DEL.), 'PCIT VS. MARUTI SUZUKI INDIA LTD.', (2019) 416 ITR 613 (SC) and GVK INDUSTRIES LTD. VS. ITO', (2011) 332 ITR 130 (SC). 9 6. We have considered the submissions made by learned counsel for the parties and have perused the record. The solitary issue, which arises for consideration in this appeal is whether an order passed by the Assessing Officer, after the death of the assessee who dies after conclusion of the arguments and before an order is passed…

M/S. Prime Oceanic Pvt. Ltd. Gandhi Nagar, Upla Sonava, Scheme No.8, Alwar vs. ITO Ward-2(3), Alwar

In the result, the disallowance so made is directed to be deleted and the ground of appeal is allowed

ITA 652/JPR/2019[2013-14]Status: DisposedITAT Jaipur14 Jun 2021AY 2013-14
For Appellant: Shri Manish Agarwal (CA)For Respondent: Smt Monisha Choudhary (JCIT)
Section 195Section 40

…iness or business connection in India, or ii) The non-resident has rendered services in India 16 M/s Prime Oceanic Pvt. Ltd., Alwar Vs. ITO, Ward 2(3), Alwar The Hon’ble Supreme Court has interpreted Section 9(1)(vii) of the Act in GVK Industries Ltd. v. ITO 371 ITR 453. Explaining the interplay between Section 9(1)(vii) and the amendment made by Finance Act, 2007 and Finance Act, 2010 resulting in retrospective insertion of Explanation to Section 9(2) of the Act, the Court clarified that the exception provided in terms of clause (b) , to Section 9(1)(vii) was not overridden by insertion of Explanation to Sectio…

Shri Mohan Thakur, Mumbai vs. A.C.I.T. Cent. Cir. 8(4), Mumbai

ITA 1437/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 May 2021AY 2013-14
Section 69

…THE INCOME TAX APPELLATE TRIBUNAL “D” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 1434/Mum/2018 (Assessment Year 2009-10) I.T.A. No. 1435/Mum/2018 (Assessment Year 2011-12) I.T.A. No. 1436/Mum/2018 (Assessment Year 2012-13) I.T.A. No. 1437/Mum/2018 (Assessment Year 2013-14) Vs. ACIT, CC-8(4) Shri Mohan Thakur 4, Flora Villa, 35, St. 6th Floor Andrews Road, Bandra(W) Aayakar Bhavan Mumbai-400 050. M.K. Road Churchgate PAN : AAAPT2966N Mumbai-400 020. (Appellant) (Respondent) Assessee by Dr. K. Shivram Department by Shri Bharat Anohle Date of Hearing 01.03.2021 Date of Pronouncemen…

Shri Mohan Thakur, Mumbai vs. A.C.I.T. Cent. Cir. 8(4), Mumbai

ITA 1436/MUM/2018[2012-13]Status: DisposedITAT Mumbai24 May 2021AY 2012-13
Section 69

…THE INCOME TAX APPELLATE TRIBUNAL “D” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 1434/Mum/2018 (Assessment Year 2009-10) I.T.A. No. 1435/Mum/2018 (Assessment Year 2011-12) I.T.A. No. 1436/Mum/2018 (Assessment Year 2012-13) I.T.A. No. 1437/Mum/2018 (Assessment Year 2013-14) Vs. ACIT, CC-8(4) Shri Mohan Thakur 4, Flora Villa, 35, St. 6th Floor Andrews Road, Bandra(W) Aayakar Bhavan Mumbai-400 050. M.K. Road Churchgate PAN : AAAPT2966N Mumbai-400 020. (Appellant) (Respondent) Assessee by Dr. K. Shivram Department by Shri Bharat Anohle Date of Hearing 01.03.2021 Date of Pronouncemen…

Shri Mohan Thakur, Mumbai vs. A.C.I.T. Cent. Cir. 8(4), Mumbai

ITA 1435/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 May 2021AY 2011-12
Section 69

…THE INCOME TAX APPELLATE TRIBUNAL “D” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 1434/Mum/2018 (Assessment Year 2009-10) I.T.A. No. 1435/Mum/2018 (Assessment Year 2011-12) I.T.A. No. 1436/Mum/2018 (Assessment Year 2012-13) I.T.A. No. 1437/Mum/2018 (Assessment Year 2013-14) Vs. ACIT, CC-8(4) Shri Mohan Thakur 4, Flora Villa, 35, St. 6th Floor Andrews Road, Bandra(W) Aayakar Bhavan Mumbai-400 050. M.K. Road Churchgate PAN : AAAPT2966N Mumbai-400 020. (Appellant) (Respondent) Assessee by Dr. K. Shivram Department by Shri Bharat Anohle Date of Hearing 01.03.2021 Date of Pronouncemen…

Shri Mohan Thakur, Mumbai vs. A.C.I.T. Cent. Cir. 8(4), Mumbai

ITA 1434/MUM/2018[2009-10]Status: DisposedITAT Mumbai24 May 2021AY 2009-10
Section 69

…THE INCOME TAX APPELLATE TRIBUNAL “D” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 1434/Mum/2018 (Assessment Year 2009-10) I.T.A. No. 1435/Mum/2018 (Assessment Year 2011-12) I.T.A. No. 1436/Mum/2018 (Assessment Year 2012-13) I.T.A. No. 1437/Mum/2018 (Assessment Year 2013-14) Vs. ACIT, CC-8(4) Shri Mohan Thakur 4, Flora Villa, 35, St. 6th Floor Andrews Road, Bandra(W) Aayakar Bhavan Mumbai-400 050. M.K. Road Churchgate PAN : AAAPT2966N Mumbai-400 020. (Appellant) (Respondent) Assessee by Dr. K. Shivram Department by Shri Bharat Anohle Date of Hearing 01.03.2021 Date of Pronouncemen…