(i) CIT v. Excel Industry Ltd.

91 Taxmann 351Supreme Court of India1997#3210 most cited
37

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 115BBESection 132Section 143(3)Section 148Section 149Section 151Section 153ASection 36(1)(vii)

Issues it is cited on

compensatory interestreal income theoryfaceless assessment schemeperiod of holdingsection 36(2)section 151(ii)section 120section 153a(1)(b)section 149(1)(b)section 151asection 149(1)specified authority

Judgments citing (i) CIT v. Excel Industry Ltd.

DCIT, Circle-1(1), Hyderabad vs. Prakash Nimmagadda, Hyderabad, Secunderabad

In the result, appeal filed by the Revenue is dismissed

ITA 974/HYD/2017[2008-09]Status: DisposedITAT Hyderabad16 Dec 2024AY 2008-09

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.974/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2008-09) Dy.Cit Vs. Shri Prakash Nimmagadda Circle 1(1) Hyderabad Hyderabad Pan:Acbpn4246R (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca राज" व "ारा/Revenue By:: Dr. Meghnath Chowhan, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 06/11/2024 घोषणा की तारीख/Pronouncement: 16/12/2024 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Revenue Is Directed Against The Order, Dated 20/03/2017 Of The Learned Cit (A)-9, Hyderabad, Relating To A.Y.2008-09. 2. The Revenue Has Raised The Following Grounds:

For Appellant: Shri K.C. Devdas, CAFor Respondent: : Dr. Meghnath Chowhan, CIT(DR)
Section 17(2)(c)Section 28

…ITA No 974 of 2017 Prakash Nimmagadda आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.974/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2008-09) Dy.CIT Vs. Shri Prakash Nimmagadda Circle 1(1) Hyderabad Hyderabad PAN:ACBPN4246R (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri K.C. Devdas, CA राज" व "ारा/Revenue by:: Dr. Meghnath Chowhan, CIT(DR) सुनवाई की तारीख/Date of hearing: 06/11/2024 घोषणा की तारीख/Pronouncement: 16/12/2024 आदेश/ORDER Per Vijay P…

M/S United Spirits Limited, Bangalore vs. Joint Commissioner of Income Tax Special Range-7, Bangalore

In the result, ground 7 is allowed for statistical purposes

ITA 3091/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Nov 2022AY 2014-15

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(Tp)A No.3091/Bang/2018 : Asst.Year 2014-2015 M/S.United Spirits Limited The Joint Commissioner Of 6Th Floor, Ub Towers, Income-Tax, Special Range-7 V. Bangalore. # 24 Vittal Mallya Road Bangalore – 560 001. Pan : Aaccm8043J. (Appellant) (Respondent)

For Appellant: Sri.Percy Pardiwala, Senior Counsel and Sri.Ankur Pai, AdvocateFor Respondent: Sri. Manjunath Karkihalli, CIT –DR
Section 115PSection 143(2)Section 143(3)Section 14ASection 234BSection 36(1)(iii)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM IT(TP)A No.3091/Bang/2018 : Asst.Year 2014-2015 M/s.United Spirits Limited The Joint Commissioner of 6th Floor, UB Towers, Income-tax, Special Range-7 v. Bangalore. # 24 Vittal Mallya Road Bangalore – 560 001. PAN : AACCM8043J. (Appellant) (Respondent) Appellant by : Sri.Percy Pardiwala, Senior Counsel and Sri.Ankur Pai, Advocate Respondent by : Sri. Manjunath Karkihalli, CIT –DR Date of Pronouncement : 22.11.2022 Date of Hearing : 17.11.2022 O R D E R Per George George K, JM : This…

Swiber Offshore Construction Pte. Ltd. (Judicial Managers Appointed), Mumbai vs. Asst Clt (It) Cirlce- 4 (2)(2), Mumbai

ITA 7847/MUM/2019[2016-17]Status: DisposedITAT Mumbai29 Sept 2022AY 2016-17
For Appellant: Shri Jigar VoraFor Respondent: Shri Somendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 7847 /MUM/2019 (Assessment Year: 2016-17) Swiber Offshore Construction Pte. Ltd., (Judicial Manager appointed), C/o M/s BSR & Associates LLP (Att.: Ms. Neetu Vinayek), C/o KPMG Services Pte. Ltd. (Judicial Managers), B S R & Associates LLP, 1st Floor, Lodha Excelus, Apollo Mills Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai - 400011 [PAN: AALCS6312H] ……………. Appellant Assistant Commissioner of Income-tax, (International Taxation) – 4(2)(2), Mumbai, Vs 16th Floor, Air India…

Asst CIT 18(1), Mumbai vs. Anand Keshav Shejwal, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 5516/MUM/2015[2012-13]Status: DisposedITAT Mumbai12 Aug 2022AY 2012-13

Bench: Shri G.S. Pannu & Shri Vikas Awasthy: A.Y : 2012-13 Asst. Commissioner Of Income Vs. Anand Keshav Shejwal Tax-18(1), Mumbai. (Appellant) 33/35, Ground Floor, Matru Vatsalya, 2Nd Fofal Wadi, Bhuleshwar, Mumbai 400 002. Pan : Aaatc7307E (Respondent)

For Appellant: Shri Mehul JainFor Respondent: Shri Vipul Joshi
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER : A.Y : 2012-13 Asst. Commissioner of Income Vs. Anand Keshav Shejwal Tax-18(1), Mumbai. (Appellant) 33/35, Ground floor, Matru Vatsalya, 2nd Fofal Wadi, Bhuleshwar, Mumbai 400 002. PAN : AAATC7307E (Respondent) Appellant by : Shri Mehul Jain Respondent by : Shri Vipul Joshi Date of Hearing : 17/06/2022 Date of Pronouncement : 12/08/2022 O R D E R This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-29, Mumbai (in short ‘the CIT(A)’…

Jinesh (HUF) vs. The Income Tax Officer

In the result, we do not find any merit in this appeal, the same fails

ITA/168/2012HC Karnataka22 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(3)Section 260Section 260ASection 68

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.168 OF 2012 BETWEEN: JINESH (HUF) REPRESENTED BY ITS KARTHA SRI. JINESH NO.15, 80 FEET ROAD WILSON GARDEN HOUSE BUILDING CO-OPERATIVE SOCIETY LAYOUT KOTHANUR MAIN ROAD JP NAGAR, BANGALORE - 560 078. ... APPELLANT (BY SRI. V. CHANDRASEKHAR, ADV., A/W SRI. BHAIRAV KUTTAIAH, ADV.,) AND: THE INCOME TAX OFFICER WARD 4(3) UNITY BUILDING, MISSION ROAD BANGALORE - 560 027. ... RESPONDENT (BY SRI. E.I. SANMATHI…

M/S. Trust Marketing, Jaipur vs. Assistant Commissioner of Income Tax, Circle-6, Jaipur

In the result, appeal of the assessee is allowed

ITA 742/JPR/2019[2016-17]Status: DisposedITAT Jaipur02 Oct 2019AY 2016-17
For Appellant: Shri Ved Jain (CA)For Respondent: Shri Varinder Mehta (CIT)
Section 27(1)(a)Section 41(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 742/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2016-17. cuke M/s. Trust Marketing, The ACIT, Vs. CC-207, Gole Market, Circle-6, Jawahar Nagar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAEFT 4933 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Ved Jain (CA) jktLo dh vksj ls@ Revenue by : Shri Varinder Meht…

M/S Nokia Corporation, New Delhi vs. ADIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 5819/DEL/2010[2007-08]Status: DisposedITAT Delhi02 Sept 2019AY 2007-08

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1006/Del/2010 : Asstt. Year : 2004-05 ITA No. 1007/Del/2010 : Asstt. Year : 2005-06 ITA No. 1008/Del/2010 : Asstt. Year : 2006-07 ITA No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks OY) New Delhi C/o Tarandeep Singh, F-99, Lajpat Nagar-II, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AABCN3748E ITA No. 1236/Del/2010 : Asstt. Year : 2004-05 ITA…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

In the result, appeals of the assessee on the grounds- a

ITA 1237/DEL/2010[2005-06]Status: DisposedITAT Delhi02 Sept 2019AY 2005-06

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1006/Del/2010 : Asstt. Year : 2004-05 ITA No. 1007/Del/2010 : Asstt. Year : 2005-06 ITA No. 1008/Del/2010 : Asstt. Year : 2006-07 ITA No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks OY) New Delhi C/o Tarandeep Singh, F-99, Lajpat Nagar-II, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AABCN3748E ITA No. 1236/Del/2010 : Asstt. Year : 2004-05 ITA…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

In the result, appeals of the assessee on the grounds- a

ITA 1236/DEL/2010[2004-05]Status: DisposedITAT Delhi02 Sept 2019AY 2004-05

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1006/Del/2010 : Asstt. Year : 2004-05 ITA No. 1007/Del/2010 : Asstt. Year : 2005-06 ITA No. 1008/Del/2010 : Asstt. Year : 2006-07 ITA No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks OY) New Delhi C/o Tarandeep Singh, F-99, Lajpat Nagar-II, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AABCN3748E ITA No. 1236/Del/2010 : Asstt. Year : 2004-05 ITA…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 1007/DEL/2010[2005-06]Status: DisposedITAT Delhi02 Sept 2019AY 2005-06

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1006/Del/2010 : Asstt. Year : 2004-05 ITA No. 1007/Del/2010 : Asstt. Year : 2005-06 ITA No. 1008/Del/2010 : Asstt. Year : 2006-07 ITA No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks OY) New Delhi C/o Tarandeep Singh, F-99, Lajpat Nagar-II, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AABCN3748E ITA No. 1236/Del/2010 : Asstt. Year : 2004-05 ITA…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

In the result, appeals of the assessee on the grounds- a

ITA 1238/DEL/2010[2006-07]Status: DisposedITAT Delhi02 Sept 2019AY 2006-07

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1006/Del/2010 : Asstt. Year : 2004-05 ITA No. 1007/Del/2010 : Asstt. Year : 2005-06 ITA No. 1008/Del/2010 : Asstt. Year : 2006-07 ITA No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks OY) New Delhi C/o Tarandeep Singh, F-99, Lajpat Nagar-II, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AABCN3748E ITA No. 1236/Del/2010 : Asstt. Year : 2004-05 ITA…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 1008/DEL/2010[2006-07]Status: DisposedITAT Delhi02 Sept 2019AY 2006-07

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1006/Del/2010 : Asstt. Year : 2004-05 ITA No. 1007/Del/2010 : Asstt. Year : 2005-06 ITA No. 1008/Del/2010 : Asstt. Year : 2006-07 ITA No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks OY) New Delhi C/o Tarandeep Singh, F-99, Lajpat Nagar-II, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AABCN3748E ITA No. 1236/Del/2010 : Asstt. Year : 2004-05 ITA…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 1006/DEL/2010[2004-05]Status: DisposedITAT Delhi02 Sept 2019AY 2004-05

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1006/Del/2010 : Asstt. Year : 2004-05 ITA No. 1007/Del/2010 : Asstt. Year : 2005-06 ITA No. 1008/Del/2010 : Asstt. Year : 2006-07 ITA No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks OY) New Delhi C/o Tarandeep Singh, F-99, Lajpat Nagar-II, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AABCN3748E ITA No. 1236/Del/2010 : Asstt. Year : 2004-05 ITA…

DCIT, New Delhi vs. M/S. Indus Towers Ltd., New Delhi

Appeal is allowed

ITA 2242/DEL/2014[2009-10]Status: DisposedITAT Delhi07 Jun 2019AY 2009-10

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 133(6)Section 143(1)Section 143(2)Section 37(1)Section 44A

…DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI G. D. AGRAWAL, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.2242/DEL/2014 (A.Y 2009-10) DCIT Vs Indus Towers Ltd. Circle-11(1) Bharti Cresent-1 New Delhi Nelson Mandela Road, Vassant Kunj, Phase-2 New Delhi AABC17776B (APPELLANT) (RESPONDENT) I.T.A. No.1040/DEL/2014 (A.Y 2009-10) Indus Towers Ltd. Vs Addl. CIT(A) Building No. 10, Tower A, Range11 4th Floor, DLF Cyber City, Phase-II New Delhi Gurgaon AABC17776B (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Sr. Adv Respondent by Sh. Ravi Sharma, Adv., Ms. Poonam Ahuja, CA Date of Hearing…

Indus Towers Ltd., Gurgaon vs. Addl. CIT, New Delhi

Appeal is allowed

ITA 1040/DEL/2014[2009-10]Status: DisposedITAT Delhi07 Jun 2019AY 2009-10

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 133(6)Section 143(1)Section 143(2)Section 37(1)Section 44A

…DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI G. D. AGRAWAL, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.2242/DEL/2014 (A.Y 2009-10) DCIT Vs Indus Towers Ltd. Circle-11(1) Bharti Cresent-1 New Delhi Nelson Mandela Road, Vassant Kunj, Phase-2 New Delhi AABC17776B (APPELLANT) (RESPONDENT) I.T.A. No.1040/DEL/2014 (A.Y 2009-10) Indus Towers Ltd. Vs Addl. CIT(A) Building No. 10, Tower A, Range11 4th Floor, DLF Cyber City, Phase-II New Delhi Gurgaon AABC17776B (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Sr. Adv Respondent by Sh. Ravi Sharma, Adv., Ms. Poonam Ahuja, CA Date of Hearing…

M/S. G. R. Developers, Bangalore vs. ACIT, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 1439/BANG/2010[2007-08]Status: DisposedITAT Bangalore03 Mar 2017AY 2007-08

Bench: Shri A.K Garodiashri Laliet Kumarg.R Developers, 142-143, 1St Floor, Gr Plaza, D.V.G Road, Basavanagudi, Bangalore-. . Appellant Pan No.Aaefg3522F. Vs. The Asst. Commissioner Of Income-Tax, Circle-3(1), Bangalore. . Respondent * Appellant By : Shri K.R Pradeep, C.A Assessee By : Shri M.K Biju, Jcit Date Of Hearing : 02-02-2017 Date Of Pronouncement : 03-03-2017

For Appellant: Shri K.R Pradeep, C.A Assessee by : Shri M.K Biju, JCIT
Section 234BSection 8

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH, ‘C’, BANGALORE BEFORE SHRI A.K GARODIA, ACCOUNTANT MEMBER SHRI LALIET KUMAR, JUDICIAL MEMBER G.R Developers, 142-143, 1st Floor, GR Plaza, D.V.G Road, Basavanagudi, Bangalore-. . Appellant PAN No.AAEFG3522F. Vs. The Asst. Commissioner of Income-tax, Circle-3(1), Bangalore. . Respondent * Appellant by : Shri K.R Pradeep, C.A Assessee by : Shri M.K Biju, JCIT Date of Hearing : 02-02-2017 Date of Pronouncement : 03-03-2017 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER This appeal by the assessee is directed against the order passed by the Commissioner of Inco…

S. Mansukhlal & Co., Mumbai vs. DCIT 14(2), Mumbai

In the result, the appeal filed by the assessee in ITA No

ITA 4793/MUM/2014[2010-11]Status: DisposedITAT Mumbai24 Oct 2016AY 2010-11

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 4793/Mum/2014 ("नधा"रण वष" / Assessment Year : 2010-11) M/S. S. Mansukhlal & Co., The Deputy Commissioner बनाम/ Srbc & Associates Llp, Of Income Tax –14(2), V. Chartered Accountants, Earnest House, Iii Floor, 12 Th Floor, The Ruby, Nariman Point, 29, Senapati Bapat Marg, Mumbai – 400 021. Dadar (West), Mumbai – 400 028. "थायी लेखा सं./Pan : Aahfs9459A .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Shri Sanjeev Kashyap (D.R.)
Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण “E” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 4793/Mum/2014 ("नधा"रण वष" / Assessment Year : 2010-11) M/s. S. Mansukhlal & Co., The Deputy Commissioner बनाम/ SRBC & Associates LLP, of Income Tax –14(2), v. Chartered Accountants, Earnest House, III floor, 12 th Floor, The Ruby, Nariman Point, 29, Senapati Bapat Marg, Mumbai – 400 021. Dadar (West), Mumbai – 400 028. "थायी लेखा सं./PAN : AAHFS9459A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee by Shri…