Hindustan Unilever Ltd. v. Dy. CIT (191 Taxmann 119)

DCIT 11(2)(1), Mumbai vs. Sitel India P.Ltd, Mangalore

In the result, appeal of the AO and CO of the assessee are dismissed

ITA 4340/MUM/2016[2007-08]Status: DisposedITAT Mumbai29 Nov 2022AY 2007-08

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Dcit-11(2)(1) M/S. Sitel India Pvt. Ltd., Room No.477, Aayakar Bhavan, 501, Boomerang, Vs. M.K. Marg, Chandivali Farm Road, Mumbai-400 020 Andheri (East), Mumbai (Appellant) (Respondent) Co No. 2/Mum/2018 Arising Out Of Ita No. 4340/Mum/2016 (Assessment Year 2007-08) M/S. Sitel India Pvt. Ltd., Dcit-11(2)(1) 501, Boomerang, Room No.477, Aayakar Bhavan, Vs. Chandivali Farm Road, M.K. Marg, Andheri (East), Mumbai Mumbai-400 020 (Appellant) (Respondent) Pan No. Aafcs1297M

For Appellant: Shri. Sidhhesh ChoughuleFor Respondent: Shri. Vatsala Jha CIT DR

Section 10ASection 143(3)Section 154Section 40Section 70Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM DCIT-11(2)(1) M/s. Sitel India Pvt. Ltd., Room No.477, Aayakar Bhavan, 501, Boomerang, Vs. M.K. Marg, Chandivali Farm Road, Mumbai-400 020 Andheri (East), Mumbai (Appellant) (Respondent) CO No. 2/MUM/2018 Arising Out of ITA No. 4340/MUM/2016 (Assessment Year 2007-08) M/s. Sitel India Pvt. Ltd., DCIT-11(2)(1) 501, Boomerang, Room No.477, Aayakar Bhavan, Vs. Chandivali Farm Road, M.K. Marg, Andheri (East), Mumbai Mumbai-400 020 (Appellant) (Respondent) PAN No. AAFCS1297M Assessee by : Shri.…

Netesoft India Limited, Mumbai vs. Deputy Commissioner of Income Tax -10(3)(1), Mumbai

The appeal is dismissed for non-prosecution

ITA 5359/MUM/2017[2013-14]Status: DisposedITAT Mumbai20 Dec 2019AY 2013-14

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.5359/Mum/2017 (िनधा"रण वष" / Assessment Year:2013-14) Netesoft India Limited Dcit-Central Circle-10(3)(1) 602, Maker Bhavan-Iii बनाम/ Room No.212, Aaykar Bhavan New Marin Lines Vs. Mumbai-400 020. Mumbai-400 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacn-9543-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Yogesh Thar-Ld. Ar ""थ"कीओरसे/Respondent By : Ms. Samatha Mullamudi-Ld.Sr.Dr सुनवाईकीतारीख/ : 30/09/2019 Date Of Hearing घोषणाकीतारीख / : 20/12/2019 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (): - 1. Aforesaid Appeal By Assessee For Assessment Year [Ay] 2013-14 Contest The Order Of Ld. Commissioner Of Income-Tax (Appeals)-17, Mumbai, [In Short Referred To As ‘Cit(A)’], Appeal No. Cit(A)-17/It-480/15- 16 Dated 02/05/2017 On Following Sole Ground Of Appeal: -

For Appellant: Shri Yogesh Thar-Ld. ARFor Respondent: Ms. Samatha Mullamudi-Ld.Sr.DR

Section 10(38)Section 143(3)Section 45Section 70

…1 Netesoft India Ltd. Assessment Year-2013-14 आयकर अपीलीय अिधकरण “बी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI "ी श""जीत दे,"ाियक सद" एवं "ी मनोज कुमारअ"वाल, लेखा सद" के सम"। BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.5359/Mum/2017 (िनधा"रण वष" / Assessment Year:2013-14) Netesoft India Limited DCIT-Central Circle-10(3)(1) 602, Maker Bhavan-III बनाम/ Room No.212, Aaykar Bhavan New Marin Lines Vs. Mumbai-400 020. Mumbai-400 020. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACN-9543-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant…

Deputy Commissioner of Income-Tax, Circle - 5, Pune vs. Renishaw Metrology Systems Ltd, Pune

In the result, appeal of assessee is allowed and the appeal of Revenue is dismissed

ITA 2975/PUN/2017[2009-10]Status: DisposedITAT Pune12 Sept 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.376/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 M/S. Renishaw Metrology Systems Ltd., S.No.283, Hissa No.2, S.No.284, Hissa No.2 & 3A, Raisoni Estate, Village Mann, Taluka Mulshi, अऩीऱाथी/Appellant Pune – 411057 …. Pan: Aabcr6361F Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(2), Pune

For Appellant: S/Shri Arijit Chakravarty and Abhishek TilakFor Respondent: Mrs. Nandita Kanchan

Section 10ASection 143(3)Section 92C(2)Section 92C(3)Section 92D

…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.376/PUN/2014 यििाारण वषा / Assessment Year : 2009-10 M/s. Renishaw Metrology Systems Ltd., S.No.283, Hissa No.2, S.No.284, Hissa No.2 & 3A, Raisoni Estate, Village Mann, Taluka Mulshi, अऩीऱाथी/Appellant Pune – 411057 …. PAN: AABCR6361F Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 1(2), Pune आयकर अपीऱ सं. / ITA No.2975/PUN/201…

M/S. Renishaw Metrology Systems Ltd., Pune vs. Deputy Commissioner of Income-Tax, Pune

In the result, appeal of assessee is allowed and the appeal of Revenue is dismissed

ITA 376/PUN/2014[2009-10]Status: DisposedITAT Pune12 Sept 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.376/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 M/S. Renishaw Metrology Systems Ltd., S.No.283, Hissa No.2, S.No.284, Hissa No.2 & 3A, Raisoni Estate, Village Mann, Taluka Mulshi, अऩीऱाथी/Appellant Pune – 411057 …. Pan: Aabcr6361F Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(2), Pune

For Appellant: S/Shri Arijit Chakravarty and Abhishek TilakFor Respondent: Mrs. Nandita Kanchan

Section 10ASection 143(3)Section 92C(2)Section 92C(3)Section 92D

…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.376/PUN/2014 यििाारण वषा / Assessment Year : 2009-10 M/s. Renishaw Metrology Systems Ltd., S.No.283, Hissa No.2, S.No.284, Hissa No.2 & 3A, Raisoni Estate, Village Mann, Taluka Mulshi, अऩीऱाथी/Appellant Pune – 411057 …. PAN: AABCR6361F Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 1(2), Pune आयकर अपीऱ सं. / ITA No.2975/PUN/201…

Elitecore Technologies Private Limited, Ahmedabad vs. The Pr. CIT.-2, Ahmedabad

In the result, assessee’s appeal is allowed

ITA 1356/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad04 Sept 2019AY 2009-10

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RFor Respondent: Shri Alok Singh, CIT-D.R

Section 10ASection 115JSection 142(1)Section 143(2)Section 143(3)Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.1356/Ahd/2016 (Assessment Year : 2009-10) Elitecore Technologies Pvt. Vs. Pr. CIT-2, Ltd., 904 Silicon Tower, Ahmedabad. BH Pariseema Building, Off CG road, Navrangpura, Ahmedabad – 380 009. [PAN No. AAACE 6815 G] (Appellant) (Respondent) .. Appellant by : Shri S. N. Soparkar & Parin Shah, A.R. Respondent by : Shri Alok Singh, CIT-D.R. Date of Hearing 12.06.2019 04.09.2019 Date of Pronouncement O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by…

Blue Star Infotech Ltd, Mumbai vs. DCIT Cir 6(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 5380/MUM/2015[2005-06]Status: DisposedITAT Mumbai12 Jan 2018AY 2005-06

Bench: Shri Shamim Yahya & Shri Pawan Singhm/S Blue Star Infotech Ltd. Dcit Circle-6(1), 8Th Floor, The Great Oasis, Plot No. Mumbai. D-13, Midc, Andheri (East), Vs. Mumbai-400093. Pan: Aaacb6385J (Appellant) (Respondent)

For Respondent: Shri T.A. Khan (DR)

Section 10ASection 143(3)Section 147Section 148Section 253Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “B”, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s Blue Star Infotech Ltd. DCIT Circle-6(1), 8th Floor, The Great Oasis, Plot No. Mumbai. D-13, MIDC, Andheri (East), Vs. Mumbai-400093. PAN: AAACB6385J (Appellant) (Respondent) Assessee by Shri S.S. Tiwari with Ms. : Rutuja N. Pawar (AR) Revenue by : Shri T.A. Khan (DR) Date of hearing : 14.12.2017 Date of Pronouncement : 12.01.2018 Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee under section 253 of the Incom…

DCIT 10(3)(2), Mumbai vs. Phoenix Mecano (I) Pltd, Mumbai

In the result, appeal of the Revenue is allowed

ITA 4620/MUM/2015[2011-12]Status: DisposedITAT Mumbai12 Aug 2016AY 2011-12

Bench: Shri Joginder Singh, Assessment Year:2011-12

Section 10ASection 10BSection 70Section 80A(1)Section 80B(5)Section 80C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, Assessment Year:2011-12 DCIT-10(3)(2), M/s Phoenix Mecano (I) Pvt. Room No.217, Ltd. बनाम/ Aayakar Bhavan, 306, Marol Bhavan, Vs. M.K. Road, Makwana Road, Mumbai-400020 Andhri (East), Mumbai राज"व / Revenue "नधा"रती / Assessee P.A. No.AAACP2452L Shri Sharad A. Shah "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri Ajay Pratap Singh-DR सुनवाई क" तार"ख / Date of Hearing 03/08/2016 12/08/2016 आदेश क" तार"ख /D…

M/S Ramsoft Technologies Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 1460/BANG/2015[2008-09]Status: DisposedITAT Bangalore30 Jun 2016AY 2008-09

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Raom/S.Ramsoft Technologies Pvt. Ltd. No.104A, 4Th Cross, Electronic City, Hosur Road, Bangalore-561229. … Appellant Pa No.Aaacr 6948 R Vs. Deputy Commisioner Of Income-Tax, Circle 12(4), Bangalore. … Respondent

For Appellant: Shri Ramasubramanian, CAFor Respondent: Shri Sunil Kumar Agarwala, JCIT(A)

Section 10ASection 143(1)Section 143(3)Section 147Section 148Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M/s.Ramsoft Technologies Pvt. Ltd. No.104A, 4th Cross, Electronic City, Hosur Road, Bangalore-561229. … Appellant PA No.AAACR 6948 R Vs. Deputy Commisioner of Income-tax, Circle 12(4), Bangalore. … Respondent Appellant by : Shri Ramasubramanian, CA. Respondent by : Shri Sunil Kumar Agarwala, JCIT(A) Date of hearing : 21/06/2016 Date of pronouncement : 30/06/2016 O R D E R Per INTURI RAMA RAO, AM : This is an appeal filed by the assessee directed against the o…

Hindustan Unilever Ltd. v. Dy. CIT

Judgments citing Hindustan Unilever Ltd. v. Dy. CIT