(i) PCIT v. Reliance Capital Asset Management Ltd.

86 Taxmann.com 200High Court2017#7688 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 14ASection 234ASection 234BSection 8DSection 195Section 40(a)(i)Section 9Section 143(3)

Issues it is cited on

section 56(2)(viia)section 14a(2)strategic investmentsection 56(2)disallowance u/s 14adisallowance under section 14asection 14asection 56section 234asection 37(1)first appealsection 10

Judgments citing (i) PCIT v. Reliance Capital Asset Management Ltd.

HDFC ASSET MANAGEMENT COMPANY LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), AAYAKAR BHAVAN, MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 3252/MUM/2025[2021-22]Status: DisposedITAT Mumbai12 Aug 2025AY 2021-22

Bench: Shri Saktijit Dey & Shri Prabhash Shankarhdfc Asset Management V/S. Deputy Commissioner Of Company Limited, 2Nd बनाम Income Tax, Circle – Floor, Hdfc House, 165 & 1(1)(1), 5Th Floor, Aayakar 166, H.T. Parekh Marg, Bhavan, Maharishi Karve Backbay Reclamation, Marg, Marine Lines, Churchgate, Mumbai–400020, Mumbai – 400020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaach7614L Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Niraj Sheth,ARFor Respondent: Shri Ritesh Misra (CIT DR)
Section 143(3)Section 14ASection 154ASection 234Section 234ASection 234B

…IN THE INCOME-TAX APPELLATE TRIBUNAL“E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER HDFC Asset Management v/s. Deputy Commissioner of Company Limited, 2nd बनाम Income Tax, Circle – Floor, HDFC House, 165 & 1(1)(1), 5th Floor, Aayakar 166, H.T. Parekh Marg, Bhavan, Maharishi Karve Backbay Reclamation, Marg, Marine Lines, Churchgate, Mumbai–400020, Mumbai – 400020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH7614L Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Niraj Sheth,AR Respondent by : Shri Ritesh Misra (CIT DR) Da…

M/S. SLK SOFTWARE PRIVATE LIMITED,BENGALURU vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE-6N, BANGALORE

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

ITA 933/BANG/2023[2018-19]Status: DisposedITAT Bangalore31 Jan 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharath L, C.AFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. 932 & 933/Bang/2023 Assessment Years: 2017-18 & 2018-19 M/s SLK Software Pvt. Ltd., The Asst. Commissioner of No. 40/A, KHB Industrial Area, Income Tax, Yelahanka New Town, Vs. Special Range – 6, Bengaluru. Bengaluru – 560 064. PAN – AAECS 7548 E APPELLANT RESPONDENT Assessee by : Shri Bharath L, C.A Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 19.11.2024 Date of Pronouncement : 31.01.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: These appeal…

M/S. SLK SOFTWARE PRIVATE LIMITED,BENGALURU vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE-6, BANGALORE

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

ITA 932/BANG/2023[2017-18]Status: DisposedITAT Bangalore31 Jan 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharath L, C.AFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. 932 & 933/Bang/2023 Assessment Years: 2017-18 & 2018-19 M/s SLK Software Pvt. Ltd., The Asst. Commissioner of No. 40/A, KHB Industrial Area, Income Tax, Yelahanka New Town, Vs. Special Range – 6, Bengaluru. Bengaluru – 560 064. PAN – AAECS 7548 E APPELLANT RESPONDENT Assessee by : Shri Bharath L, C.A Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 19.11.2024 Date of Pronouncement : 31.01.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: These appeal…

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 8,, PUNE vs. M/S. FINOLEX CABLES LTD,, PUNE

In the result, appeal of the Revenue is partly allowed

ITA 539/PUN/2022[2013-14]Status: DisposedITAT Pune26 May 2023AY 2013-14

Bench: Shri R.S. Syal, Hon. Vice-& Shri Partha Sarathi Chaudhury, Hon.Dcit, Circle-8, Vs M/S. Finolex Cables Ltd., Pune. 26/27, Mumbai Pune Road, Pimpri, Pune. Pan: Aaacf 2637 D Appellant/Revenue Respondent /Assessee Assessee By : Shrij.G. Pendse, Ar Revenue By : Shrim.M. Chate, Cit Dr Date Of Hearing : 24/05/2023 Date Of Pronouncement : 26/05/2023 Order Perpartha Sarathi Chaudhury, Jm: This Appeal Preferred By The Revenue Emanates From The Order Of Commissioner Of Income Tax (Appeals)-13, Pune, Dated 19.05.2022For A.Y.2013-14 As Per The Following Revised Grounds Of Appeal:- “1(A) Whether On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Allowing The Claim Of The Assessee U/S 80Ic On Income Earned From Sale Of Scrap Without Appreciating The Fact That Assesses Itself Categorized Income Earned From Sale Of Scrap As Other Income In The Profit & Loss Statement Of Roorkee Unit Undertaking & The Same Is Not Derived From The Activities Of The Eligible Business. 1(B) Whether On The Facts & Circumstances Of The Case & In Law, The Ld.Cit(A)Has Erred In Ignoring The Decision Of Hon'Ble Supreme Court In The Case Of Liberty India Vs. Cit (2009) 317 Itr 218 (Sc) Wherein The Words "Derived From' Is Explained? 1(C) Whether On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Was Justified In Allowing The Claim Of The Assessee U/S 80Ic On Sale Of Scrap, Relying On The Decision Of The Hon'Ble Madras High Court In The Case Of M/S Fenner India Ltd. (241 Itr 803) Without Appreciating The Facts That The Same Has Been M/S. Finolex Cables Ltd.

For Appellant: ShriJ.G. Pendse, ARFor Respondent: ShriM.M. Chate, CIT DR
Section 143(3)Section 14ASection 80ISection 92(2)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „C‟ BENCHES:: PUNE BEFORE SHRI R.S. SYAL, HON. VICE-PRESIDENT& SHRI PARTHA SARATHI CHAUDHURY, HON. JUDICIAL MEMBER DCIT, Circle-8, vs M/s. Finolex Cables Ltd., Pune. 26/27, Mumbai Pune Road, Pimpri, Pune. PAN: AAACF 2637 D Appellant/Revenue Respondent /Assessee Assessee by : ShriJ.G. Pendse, AR Revenue by : ShriM.M. Chate, CIT DR Date of hearing : 24/05/2023 Date of pronouncement : 26/05/2023 ORDER PerPARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the Revenue emanates from the order of Commissioner of Income Tax (Appeals)-13, Pune, dated 19.05.2022for A.Y.2013-14…

DCIT 1(1)(2), MUMBAI vs. FORBES & COMPANY LTD, MUMBAI

In the result, the appeal is allowed for statistical purpose

ITA 4493/MUM/2017[2013-14]Status: DisposedITAT Mumbai20 Mar 2023AY 2013-14

Bench: Shir Pavan Kumar Gadale & Shri Gagan Goyal

For Appellant: Mr.Ketan Ved & Mr.AbdulkadirFor Respondent: Mr, Ankush Kapoor, CIT &
Section 143(1)Section 143(2)Section 14ASection 250Section 35A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 4493/Mum/2017 (A.Y:2013-14) DCIT – 1(1)(2) Vs. Forbes &Company Ltd 579, Aayakar Bhawan, Forbes Bldg, Charanjit MK Road, Rai Marg – 1, Fort, Mumbai -400020. Mumbai – 400001. PAN/GIR No. : AAACF1765A Appellant .. Respondent ITA No. 1682/Mum/2021 (A.Y:2016-17) Forbes & Company Ltd Vs. DCIT – 1(1)(2) Forbes Bldg, Charanjit 579, Aayakar Bhawan, Rai Marg – 1, Fort, MK Road, Mumbai –400001. Mumbai 400020. PAN/GIR No. : AAACF1765A Appellant .. Respondent Revenue by : Mr,…

DCIT - 1 (1) (2), MUMBAI vs. FORBES & COMPANY LTD., MUMBAI

In the result, the appeal is allowed for statistical purpose

ITA 1002/MUM/2017[2010-11]Status: DisposedITAT Mumbai17 Mar 2023AY 2010-11

Bench: Shir Pavan Kumar Gadale & Shri Gagan Goyal

For Appellant: Mr.Ketan Ved & Mr.AbdulkadirFor Respondent: Mr, Ankush Kapoor, CIT &
Section 143(1)Section 143(2)Section 14ASection 250Section 35A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 4493/Mum/2017 (A.Y:2013-14) DCIT – 1(1)(2) Vs. Forbes &Company Ltd 579, Aayakar Bhawan, Forbes Bldg, Charanjit MK Road, Rai Marg – 1, Fort, Mumbai -400020. Mumbai – 400001. PAN/GIR No. : AAACF1765A Appellant .. Respondent ITA No. 1682/Mum/2021 (A.Y:2016-17) Forbes & Company Ltd Vs. DCIT – 1(1)(2) Forbes Bldg, Charanjit 579, Aayakar Bhawan, Rai Marg – 1, Fort, MK Road, Mumbai –400001. Mumbai 400020. PAN/GIR No. : AAACF1765A Appellant .. Respondent Revenue by : Mr,…

JT. CIT(OSD)-2(3)(1), MUMBAI vs. M/S TATA CAPITAL LTD., MUMBAI

In the result, appeal by Revenue is dismissed appeal by the assessee is partly allowed

ITA 2109/MUM/2019[2015-16]Status: DisposedITAT Mumbai05 Dec 2022AY 2015-16

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 7060/मुं/ 2017 ("न.व. 2014-15) आअसं. 1515/मुं/ 2019("न.व. 2015-16) Tata Capital Limited, 11Th Floor, Tower A, Peninsula Business Park, Ganpatrao Kadam Marg, Lower Parel,Mumbai – 400 013 Pan:Aadcp-9147-P ...... अपीलाथ" /Appellant बनाम Vs. The Assistant Commissioner Of Income-Tax, Circle – 2(3)(1), Room No.552, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ..... ""तवाद"/Respondent आअसं. 61/मुं/ 2018 ("न.व. 2014-15) आअसं. 2109/मुं/ 2019("न.व. 2015-16) The Assistant Commissioner Of Income-Tax, Circle – 2(3)(1),/Jcit (Osd) 2(3)(1) Room No.552, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ...... अपीलाथ" /Appellant बनाम Vs. Tata Capital Limited, 11Th Floor, Tower A, Peninsula Business Park, Ganpatrao Kadam Marg, Lower Parel,Mumbai – 400 013 Pan:Aadcp-9147-P ..... ""तवाद"/Respondent

For Respondent: Shri Prakash Mane
Section 14ASection 56(2)(viia)

…आयकर अपील"य अ"धकरण मुंबई पीठ “ई ”, मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी गगन गोयल, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ E ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं. 7060/मुं/ 2017 ("न.व. 2014-15) आअसं. 1515/मुं/ 2019("न.व. 2015-16) Tata Capital Limited, 11th Floor, Tower A, Peninsula Business Park, Ganpatrao Kadam Marg, Lower Parel,Mumbai – 400 013 PAN:AADCP-9147-P ...... अपीलाथ" /Appellant बनाम Vs. The Assistant Commissioner of Income-tax, Circle – 2(3)(1), Room No.552, 5th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 0…

TATA CAPITAL LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 2(3)(1), MUMBAI

In the result, appeal by Revenue is dismissed appeal by the assessee is partly allowed

ITA 1515/MUM/2019[2015-16]Status: DisposedITAT Mumbai05 Dec 2022AY 2015-16

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 7060/मुं/ 2017 ("न.व. 2014-15) आअसं. 1515/मुं/ 2019("न.व. 2015-16) Tata Capital Limited, 11Th Floor, Tower A, Peninsula Business Park, Ganpatrao Kadam Marg, Lower Parel,Mumbai – 400 013 Pan:Aadcp-9147-P ...... अपीलाथ" /Appellant बनाम Vs. The Assistant Commissioner Of Income-Tax, Circle – 2(3)(1), Room No.552, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ..... ""तवाद"/Respondent आअसं. 61/मुं/ 2018 ("न.व. 2014-15) आअसं. 2109/मुं/ 2019("न.व. 2015-16) The Assistant Commissioner Of Income-Tax, Circle – 2(3)(1),/Jcit (Osd) 2(3)(1) Room No.552, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ...... अपीलाथ" /Appellant बनाम Vs. Tata Capital Limited, 11Th Floor, Tower A, Peninsula Business Park, Ganpatrao Kadam Marg, Lower Parel,Mumbai – 400 013 Pan:Aadcp-9147-P ..... ""तवाद"/Respondent

For Respondent: Shri Prakash Mane
Section 14ASection 56(2)(viia)

…आयकर अपील"य अ"धकरण मुंबई पीठ “ई ”, मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी गगन गोयल, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ E ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं. 7060/मुं/ 2017 ("न.व. 2014-15) आअसं. 1515/मुं/ 2019("न.व. 2015-16) Tata Capital Limited, 11th Floor, Tower A, Peninsula Business Park, Ganpatrao Kadam Marg, Lower Parel,Mumbai – 400 013 PAN:AADCP-9147-P ...... अपीलाथ" /Appellant बनाम Vs. The Assistant Commissioner of Income-tax, Circle – 2(3)(1), Room No.552, 5th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 0…

TATA CAPITAL LTD,MUMBAI vs. DCIT 2(3)(1), MUMBAI

In the result, appeal by Revenue is dismissed appeal by the assessee is partly allowed

ITA 7060/MUM/2017[2014-15]Status: DisposedITAT Mumbai05 Dec 2022AY 2014-15

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 7060/मुं/ 2017 ("न.व. 2014-15) आअसं. 1515/मुं/ 2019("न.व. 2015-16) Tata Capital Limited, 11Th Floor, Tower A, Peninsula Business Park, Ganpatrao Kadam Marg, Lower Parel,Mumbai – 400 013 Pan:Aadcp-9147-P ...... अपीलाथ" /Appellant बनाम Vs. The Assistant Commissioner Of Income-Tax, Circle – 2(3)(1), Room No.552, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ..... ""तवाद"/Respondent आअसं. 61/मुं/ 2018 ("न.व. 2014-15) आअसं. 2109/मुं/ 2019("न.व. 2015-16) The Assistant Commissioner Of Income-Tax, Circle – 2(3)(1),/Jcit (Osd) 2(3)(1) Room No.552, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ...... अपीलाथ" /Appellant बनाम Vs. Tata Capital Limited, 11Th Floor, Tower A, Peninsula Business Park, Ganpatrao Kadam Marg, Lower Parel,Mumbai – 400 013 Pan:Aadcp-9147-P ..... ""तवाद"/Respondent

For Respondent: Shri Prakash Mane
Section 14ASection 56(2)(viia)

…आयकर अपील"य अ"धकरण मुंबई पीठ “ई ”, मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी गगन गोयल, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ E ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं. 7060/मुं/ 2017 ("न.व. 2014-15) आअसं. 1515/मुं/ 2019("न.व. 2015-16) Tata Capital Limited, 11th Floor, Tower A, Peninsula Business Park, Ganpatrao Kadam Marg, Lower Parel,Mumbai – 400 013 PAN:AADCP-9147-P ...... अपीलाथ" /Appellant बनाम Vs. The Assistant Commissioner of Income-tax, Circle – 2(3)(1), Room No.552, 5th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 0…

ALF ENGINEERING PVT. LTD.,NASHIK vs. DCIT 12 (1)(1), MUMBAI

In the result the appeal filed by the assessee is allowed

ITA 6228/MUM/2019[2014-15]Status: DisposedITAT Mumbai10 Nov 2021AY 2014-15

Bench: Shri M Balaganesh & Shri Pavan Kumar Gadalealf Engineering Pvt Vs. Dcit – 12(1)(1) Ltd., Room No. 128, E-60 To 62, Midc, Aayakar Bhavan, Mk Ambad, Nashik – Road, Mumbai – 422010. 400020. Pan/Gir No. : Aafca6242G Appellant .. Respondent

For Appellant: Shri Shyam.C.Agrawal. ARFor Respondent: Shri Mehul.B.Jain.DR
Section 143(1)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Alf Engineering Pvt Vs. DCIT – 12(1)(1) Ltd., Room No. 128, E-60 to 62, MIDC, Aayakar Bhavan, MK Ambad, Nashik – Road, Mumbai – 422010. 400020. PAN/GIR No. : AAFCA6242G Appellant .. Respondent Appellant by : Shri Shyam.C.Agrawal. AR Respondent by : Shri Mehul.B.Jain.DR Date of Hearing 09.11.2021 Date of Pronouncement 15.11.2021 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of the Commissioner of Income Tax (Appeals)-,…

CHETTINAD BUILDERS P LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 1(2), CHENNAI

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

ITA 1919/CHNY/2018[2012-13]Status: DisposedITAT Chennai17 Sept 2021AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. No. 1919/Chny/2018 िनधा"रण वष"/Assessment Year:2012-13 M/S. Chettinad Builders P. Ltd. [Now The Deputy Commissioner Of Merged With M/S. Chettinad Products Vs. Income Tax & Services P. Ltd.], 5Th Floor, Rani Corporate Circle 1(2), Seethai Hall, 603, Anna Salai, Chennai. Chennai 600 006. [Pan:Aaccc4133B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 08.09.2021 घोषणा की तारीख /Date Of Pronouncement : 17.09.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 1, Chennai, Dated 30.03.2018 Relevant To The Assessment Year 2012-13. The Effective Grounds Raised In The Appeal Of The Assessee Are Confirmation Of Addition Of ₹.39,08,750/- Made Under Section 14A R.W. Rule 8D & Confirmation Of Addition To Income From Capital Gains.

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT
Section 14A

…आयकर अपीलीय अिधकरण, ‘‘ए” "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी एस जयरामन, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A. No. 1919/Chny/2018 िनधा"रण वष"/Assessment Year:2012-13 M/s. Chettinad Builders P. Ltd. [Now The Deputy Commissioner of Merged with M/s. Chettinad Products Vs. Income Tax, and Services P. Ltd.], 5th Floor, Rani Corporate Circle 1(2), Seethai Hall, 603, Anna Salai, Chennai. Chennai 600 006. [PAN:AACCC4133B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की…

JT. CIT (OSD), CC-7(1), MUMBAI vs. M/S RARE ENTERPRISES, MUMBAI

In the result, the appeal filed by the revenue is hereby dismissed

ITA 1562/MUM/2019[2014-15]Status: DisposedITAT Mumbai28 Oct 2020AY 2014-15
For Appellant: Shri S. C. TiwariFor Respondent: Shri Dihashis (DR)
Section 143(1)Section 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.1562/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2014-15) JT. CIT(OSD), CC-7(1) बिधम/ M/s. Rare Enterprises R. No. 676B 6th Floor, 151 Nariman Bhavan Vs. Aayakar Bhavan, M. K. Nariman Point, Mumbai- Road, Mumbai-400020. 400021. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEFR8176J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri Dihashis (DR) Assessee by: Shri S. C. Tiwari सुनवाई की तारीख / Date of Hearing: 05/10/2020 घोषणा की तारीख /Date of Pronouncement: 28/10/2…

DCIT CENT. CIR. 7(1), MUMBAI vs. RARE ENTERPRISES, MUMBAI

In the result, both the appeals of the revenue are dismissed

ITA 5208/MUM/2016[2013-14]Status: DisposedITAT Mumbai03 Oct 2018AY 2013-14

Bench: Shri B.R. Baskaran & Shri Pawan Singh

For Appellant: Ms. S. PadmajaFor Respondent: Shri S.C. Tiwari
Section 14Section 14ASection 2

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" Bench, Mumbai Before Shri B.R. Baskaran, Accountant Member and Shri Pawan Singh, Judicial Member ITA Nos. 5207 & 5208/Mum/2016 (Assessment Years: 2012-13 & 2013-04) DCIT, Central Circle-7(1) M/s. Rare Enterprises Room No. 653, 6th Floor 151, Nariman Bhavan Vs. Aayakar Bhavan, M.K. Road Nariman Point Mumbai 400020 Mumbai 400020 PAN – AAEFR8176J Appellant Respondent Appellant by: Ms. S. Padmaja Respondent by: Shri S.C. Tiwari & Ms. Rutuja N. Pawar Date of Hearing: 03.07.2018 Date of Pronouncement: 01.10.2018 O R D E R Per B.R. Baskaran, JM Both appeals filed by the R…

DCIT CENT. CIR. 7(1), MUMBAI vs. RARE ENTERPRISES, MUMBAI

In the result, both the appeals of the revenue are dismissed

ITA 5207/MUM/2016[2012-13]Status: DisposedITAT Mumbai03 Oct 2018AY 2012-13

Bench: Shri B.R. Baskaran & Shri Pawan Singh

For Appellant: Ms. S. PadmajaFor Respondent: Shri S.C. Tiwari
Section 14Section 14ASection 2

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" Bench, Mumbai Before Shri B.R. Baskaran, Accountant Member and Shri Pawan Singh, Judicial Member ITA Nos. 5207 & 5208/Mum/2016 (Assessment Years: 2012-13 & 2013-04) DCIT, Central Circle-7(1) M/s. Rare Enterprises Room No. 653, 6th Floor 151, Nariman Bhavan Vs. Aayakar Bhavan, M.K. Road Nariman Point Mumbai 400020 Mumbai 400020 PAN – AAEFR8176J Appellant Respondent Appellant by: Ms. S. Padmaja Respondent by: Shri S.C. Tiwari & Ms. Rutuja N. Pawar Date of Hearing: 03.07.2018 Date of Pronouncement: 01.10.2018 O R D E R Per B.R. Baskaran, JM Both appeals filed by the R…

SBI CAPITAL MARKETS LTD.,MUMBAI vs. ADDL.C.I.T. LTU, MUMBAI

In the result, the 1st, 2nd, 3rd and 4th ground of appeals are partly allowed

ITA 2483/MUM/2012[2008-09]Status: DisposedITAT Mumbai09 Feb 2018AY 2008-09

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2008-09 & Assessment Year: 2009-10 Sbi Capital Markets Ltd. Addl.Cit Ltu, 202, Maker Tower E, Cuff 29Th Floor Centre-I, Vs. Parade, World Trade Centre, Mumbai-400005 Cuffe Parade, Mumbai-400005 Pan No. Aaacs7914E Appellant Respondent Assessee By : Mr. Rajnikant V. Chaniyari, Ar Revenue By : Mr. V. Justin, Dr Date Of Hearing : 15/11/2017 Date Of Pronouncement : 09/02/2018

For Appellant: Mr. Rajnikant V. Chaniyari, ARFor Respondent: Mr. V. Justin, DR
Section 143(3)Section 14ASection 14A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2008-09 & Assessment Year: 2009-10 SBI Capital Markets Ltd. Addl.CIT LTU, 202, Maker Tower E, Cuff 29th floor Centre-I, Vs. Parade, World Trade Centre, Mumbai-400005 Cuffe Parade, Mumbai-400005 PAN No. AAACS7914E Appellant Respondent Assessee by : Mr. Rajnikant V. Chaniyari, AR Revenue by : Mr. V. Justin, DR Date of Hearing : 15/11/2017 Date of pronouncement : 09/02/2018 ORDER PER N.K. PRADHAN, AM The captioned appeals filed by the assessee are dir…