Indo Rama Synthetics (I) Ltd. v. CIT

185 Taxmann 277High Court2009#5992 most cited
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Judgments citing Indo Rama Synthetics (I) Ltd. v. CIT

M/S. TDK INDIA PRIVATE LIMITED (FORMERLY KNOWN AS EPCOS INDIA PRIVATE LIMITED),NADIA vs. DCIT, CIRCLE - 11(1) , KOLKATA

In the result appeal of the assessee for Assessment Year 2014-15 is partly allowed for statistical purposes and appeal of the assessee for Assessment Year 2015-16, is allowed

ITA 1998/KOL/2019[2015-16]Status: DisposedITAT Kolkata22 Aug 2023AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 143(3)Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 2646/Kol/2018 & 1998/Kol/2019 Assessment Year : 2014-15 & 2015-16 M/s. TDK India Private Limited Vs. DCIT, Circle-11(1), Kolkata (formerly known as EPCOS India Private Limited) [PAN: AAACI 6950 Q] Assessee Respondent Date of Hearing 25.05.2023 Date of Pronouncement .08.2023 For the Assessee Shri Aarijit Chakravarty, Advocate & Shri Tarun Jain, FCA For the Revenue Shri G.H. Sema, CIT, DR ORDER PER MANISH BORAD, AM: The captioned appeals are directed at…

M/S. TDK INDIA PRIVATE LIMITED (FORMERLY KNOWN AS EPCOS INDIA PRIVATE LIMITED),NADIA vs. DCIT, CIRCLE - 11(1) , KOLKATA

In the result appeal of the assessee for Assessment Year 2014-15 is partly allowed for statistical purposes and appeal of the assessee for Assessment Year 2015-16, is allowed

ITA 2646/KOL/2018[2014-15]Status: DisposedITAT Kolkata22 Aug 2023AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 143(3)Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 2646/Kol/2018 & 1998/Kol/2019 Assessment Year : 2014-15 & 2015-16 M/s. TDK India Private Limited Vs. DCIT, Circle-11(1), Kolkata (formerly known as EPCOS India Private Limited) [PAN: AAACI 6950 Q] Assessee Respondent Date of Hearing 25.05.2023 Date of Pronouncement .08.2023 For the Assessee Shri Aarijit Chakravarty, Advocate & Shri Tarun Jain, FCA For the Revenue Shri G.H. Sema, CIT, DR ORDER PER MANISH BORAD, AM: The captioned appeals are directed at…

DCIT(LTU) - 1, MUMBAI vs. ACC LTD., MUMBAI

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

ITA 3178/MUM/2019[2011-12]Status: DisposedITAT Mumbai28 Feb 2023AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA.No. 3139/MUM/2019 (A.Y. 2011-12) M/s. ACC Ltd., V. Deputy CIT (LTU) 29th Floor, Centre-1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) ITA.No. 3178/MUM/2019 (A.Y. 2011-12) DCIT (LTU)-1 V. M/s. ACC Ltd., 29th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AA…

ACC LTD.,MUMBAI vs. ADDL CIT(LTU) , MUMBAI

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

ITA 3139/MUM/2019[2011-12]Status: DisposedITAT Mumbai28 Feb 2023AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA.No. 3139/MUM/2019 (A.Y. 2011-12) M/s. ACC Ltd., V. Deputy CIT (LTU) 29th Floor, Centre-1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) ITA.No. 3178/MUM/2019 (A.Y. 2011-12) DCIT (LTU)-1 V. M/s. ACC Ltd., 29th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AA…

BHARATKUMAR RAJENDRAPRASAD DAVE,,AHMEDABAD vs. DCIT, CIRCLE-4(2),, AHMEDABAD

In the result, ground number 2 of the assessee’s appeal is allowed for statistical purposes

ITA 1926/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad20 Dec 2022AY 2014-15

Bench: Us.

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Atul Pandey, Sr. D.R
Section 143(3)Section 14ASection 234ASection 271

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 1925 & 1926/Ahd/2017 Assessment Years 2013-14 & 2014-15 Bharatkumar The ACIT, Rajendraprasad Dave, Circle-4(2), 12, Vasuma Hills, Vs Ahmedabad Vastrapur, Ahmedabad (Respondent) PAN: ADYPD 4923 E (Appellant) Assessee by: Shri Tushar Hemani, Sr. A.R. & Shri Parimalsinh B. Parmar, A.R. Revenue by: Shri Atul Pandey, Sr. D.R. Date of hearing : 20-10-2022 Date of pronouncement : 20-12-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- These a…

BHARATKUMAR RAJENDRAPRASAD DAVE,,AHMEDABAD vs. ACIT, CIRCLE-4(2),, AHMEDABAD

In the result, ground number 2 of the assessee’s appeal is allowed for statistical purposes

ITA 1925/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad20 Dec 2022AY 2013-14

Bench: Us.

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Atul Pandey, Sr. D.R
Section 143(3)Section 14ASection 234ASection 271

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 1925 & 1926/Ahd/2017 Assessment Years 2013-14 & 2014-15 Bharatkumar The ACIT, Rajendraprasad Dave, Circle-4(2), 12, Vasuma Hills, Vs Ahmedabad Vastrapur, Ahmedabad (Respondent) PAN: ADYPD 4923 E (Appellant) Assessee by: Shri Tushar Hemani, Sr. A.R. & Shri Parimalsinh B. Parmar, A.R. Revenue by: Shri Atul Pandey, Sr. D.R. Date of hearing : 20-10-2022 Date of pronouncement : 20-12-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- These a…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1), RAIPUR vs. MESERS CHHATTISGARH CAPTIVE COAL MINING LIMITED, RAIPUR

ITA 6/RPR/2020[2015-16]Status: DisposedITAT Raipur22 Sept 2022AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 06/Rpr/2020 "नधा"रण वष" / Assessment Year : 2015-16 The Deputy Commissioner Of Income Tax, Circle-3(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh Captive Coal Mining Ltd. J-10, Near Tv Tower, Anupam Nagar, Raipur (C.G.) Pan : Aaccc7481N ……""यथ" / Respondent Assessee By :Shri Amit M Jain, Advocate Revenue By :Shri P.K Mishra, Cit-Dr

For Appellant: Shri Amit M Jain, AdvocateFor Respondent: Shri P.K Mishra, CIT-DR
Section 115JSection 143(3)Section 35D

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 06/RPR/2020 "नधा"रण वष" / Assessment Year : 2015-16 The Deputy Commissioner of Income Tax, Circle-3(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Chhattisgarh Captive Coal Mining Ltd. J-10, Near TV Tower, Anupam Nagar, Raipur (C.G.) PAN : AACCC7481N ……""यथ" / Respondent Assessee by :Shri Amit M Jain, Advocate Revenue by :Shri P.K Mishra, CIT-DR सुनवाई क" तार"ख / Date of Hearing :29.07.2022 घोषणा क…

DCIT CORPORATE CIRCLE 1(1), CHENNAI vs. ASHOK LEYLAND LTD., CHENNAI

In the result, the appeal filed by the Revenue in ITA

ITA 2972/CHNY/2018[2009-10]Status: DisposedITAT Chennai08 Sept 2022AY 2009-10

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 143(3)Section 147Section 148Section 292B

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A No.:2972/CHNY/2018 िनधा"रण वष"/ Assessment Year 2009 - 2010 The DCIT, M/s. Ashok Leyland Limited, Corporate Circle – 1 (1), [Successor of M/s. Ashok Leyland Chennai – 600 034. Vs. Project Services Limited, No.1, Sardar Patel Road, Guindy, Chennai – 600 032. PAN : AAACA 4651L (अपीलाथ"/Appellant) (""यथ"/Respondent) & Cross Objection No.02/CHNY/2019…

M/S. TESCO BENGALURU PRIVATE LIMITED (FORMERLY KNOWN AS TESCO HINDUSTAN SERVICE CENTRE PRIVATE LIMITED),BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 7, BANGALORE

In the result, both the appeals of assessee in ITA

ITA 2387/BANG/2019[2015-16]Status: DisposedITAT Bangalore04 Aug 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 40

…IT(TP)A Nos.2898/Bang/2018 & IT(TP)A No.2387/Bang/2019 M/s. Tesco Bengaluru Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2898/Bang/2018 & IT(TP)A No.2387/Bang/2019 Assessment Years: 2014-15 & 2015-16 M/s. Tesco Bengaluru Private Limited 81 & 82, EPIP Area, Whitefield JCIT Special Range-7 Vs. Bangalore 560 066. Bengaluru PAN NO : AABCT8915B APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr. A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing :…

M/S TESCO BENGALURU PRIVATE LIMITED,BANGALORE vs. THE JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-7, BANGALORE

In the result, both the appeals of assessee in ITA

ITA 2898/BANG/2018[2014-15]Status: DisposedITAT Bangalore04 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 40

…IT(TP)A Nos.2898/Bang/2018 & IT(TP)A No.2387/Bang/2019 M/s. Tesco Bengaluru Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2898/Bang/2018 & IT(TP)A No.2387/Bang/2019 Assessment Years: 2014-15 & 2015-16 M/s. Tesco Bengaluru Private Limited 81 & 82, EPIP Area, Whitefield JCIT Special Range-7 Vs. Bangalore 560 066. Bengaluru PAN NO : AABCT8915B APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr. A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing :…

TMF HOLDING LTD.,MUMBAI vs. PR. CIT -1, MUMBAI

ITA 1628/MUM/2020[2015-16]Status: DisposedITAT Mumbai22 Apr 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Bletmf Holdings Ltd., V. Pr.Cit – 1 {Formerly Known As Tata Motors Finance Ltd.,} 3Rd Floor, Room No. 330 10Th Floor, 106 A & B Aayakar Bhavan, M.K. Road Maker Chamber-Iii Mumbai - 400020 Nariman Point, Mumbai Pan: Aacct4644A (Appellant) (Respondent) Shri Nikhil Tiwari Assessee By : Department By : Shri S.N. Kabra

For Appellant: Department byFor Respondent: Shri S.N. Kabra
Section 115JSection 143(3)Section 14ASection 263Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER TMF Holdings Ltd., v. Pr.CIT – 1 {Formerly Known as Tata Motors Finance Ltd.,} 3rd Floor, Room No. 330 10th Floor, 106 A & B Aayakar Bhavan, M.K. Road Maker Chamber-III Mumbai - 400020 Nariman Point, Mumbai PAN: AACCT4644A (Appellant) (Respondent) Shri Nikhil Tiwari Assessee by : Department by : Shri S.N. Kabra Date of Hearing : 28.01.2022 Date of Pronouncement : 22.04.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee…

TATA MOTORS LTD,MUMBAI vs. CIT (LTU), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 3925/MUM/2017[2010-11]Status: DisposedITAT Mumbai13 Dec 2019AY 2010-11

Bench: Shri Pawan Singh & Shri G. Manjunathatata Motors Ltd. Vs. The Cit(Ltu) 29Th Floor, Centre 1 Bombay House, 24 Homi Mody Street World Trade Centre Hutatma Chowk Cuffe Parade Mumbai-400 001 Mumbai-400 005 Pan/Gir No.Aaact2727Q (Appellant) .. (Respondent)

Section 115JSection 143(3)Section 263Section 35DSection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Tata Motors Ltd. Vs. The CIT(LTU) 29th Floor, Centre 1 Bombay House, 24 Homi Mody Street World Trade Centre Hutatma Chowk Cuffe Parade Mumbai-400 001 Mumbai-400 005 PAN/GIR No.AAACT2727Q (Appellant) .. (Respondent) Revenue by Shri.R.Manjunatha Swamy, CIT, DR Assessee by Shri. Rajan Vora & Shri.Nikhil Tiwari, AR’s Date of Hearing 25/09/2019 Date of Pronouncement 13/12/2019 आदेश / O R D E R आदेश आदेश आदेश PER G.MANJUNATHA: This appeal filed by the assessee is directed agains…

DEPUTY COMMISSONER OF INCOME-TAX vs. THERMAX LIMITED, PUNE

In the result, the appeal of Revenue is partly allowed

ITA 1289/PUN/2013[2005-06]Status: DisposedITAT Pune31 Jul 2019AY 2005-06

Bench: Shri R.S. Syal, Vp & Shri Vikas Awasthy, Jm

For Appellant: Shri H.P MahajaniFor Respondent: Mrs. Nandita Kanchan
Section 14A

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VP AND SHRI VIKAS AWASTHY, JM आयकर अपीऱ सं. / ITA No. 1033/PUN/2013 नििाारण वषा / Assessment Year : 2005-06 Thermax Limited, 14, Mumbai Pune Road, Wakdewadi, Pune-411 003. PAN : AAACT3910D .......अऩीऱाथी / Appellant बिाम / V/s. The Deputy Commissioner of Income Tax, Circle-10, Pune. ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No. 1289/PUN/2013 नििाारण वषा / Assessment Year : 2005-06 The Deputy Commissioner of Income Tax, Circle-10, Pune. .......अऩीऱाथी / Appellant बिाम / V/s. Thermax Limi…

THERMAX LIMITED,PUNE vs. DY. CIT, CIRCLE 10, PUNE

In the result, the appeal of Revenue is partly allowed

ITA 1033/PUN/2013[2005-06]Status: DisposedITAT Pune31 Jul 2019AY 2005-06

Bench: Shri R.S. Syal, Vp & Shri Vikas Awasthy, Jm

For Appellant: Shri H.P MahajaniFor Respondent: Mrs. Nandita Kanchan
Section 14A

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VP AND SHRI VIKAS AWASTHY, JM आयकर अपीऱ सं. / ITA No. 1033/PUN/2013 नििाारण वषा / Assessment Year : 2005-06 Thermax Limited, 14, Mumbai Pune Road, Wakdewadi, Pune-411 003. PAN : AAACT3910D .......अऩीऱाथी / Appellant बिाम / V/s. The Deputy Commissioner of Income Tax, Circle-10, Pune. ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No. 1289/PUN/2013 नििाारण वषा / Assessment Year : 2005-06 The Deputy Commissioner of Income Tax, Circle-10, Pune. .......अऩीऱाथी / Appellant बिाम / V/s. Thermax Limi…

TATA MOTERS LIMITED (FORMERLY KNOWN AS TATA ENGINEERING & LOCOMOTIVE COMPANY LTD.),MUMBAI vs. DY. CIT, CIR..-2(1), MUMBAI

In the result, appeal of the assessee is partly allowed and appeal of the revenue is dismissed

ITA 3333/MUM/2011[2003-04]Status: DisposedITAT Mumbai17 Jul 2019AY 2003-04

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm M/S. Tata Motors Limited Vs. Dy. Commissioner Of (Formerly Known As Tata Income Tax-2(1), Engineering & Locomotive Aayakar Bhavan Company Limited M.K. Marg, Mumbai – 400 Bombay House, 24 020 Homi Mody Street Hutatma Chowk Mumbai – 400 001 Pan/Gir No.Aaact2727Q (Appellant) .. (Respondent) Dy. Commissioner Of Vs. M/S. Tata Motors Limited Income Tax-2(1), (Formerly Known As Tata Aayakar Bhavan Engineering & Locomotive M.K. Marg, Mumbai – Company Limited 400 020 Bombay House, 24 Homi Mody Street Hutatma Chowk Mumbai – 400 001 Pan/Gir No.Aaact2727Q (Appellant) .. (Respondent)

Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI AMARJIT SINGH, JM M/s. Tata Motors Limited Vs. Dy. Commissioner of (Formerly known as Tata Income Tax-2(1), Engineering & Locomotive Aayakar Bhavan Company Limited M.K. Marg, Mumbai – 400 Bombay House, 24 020 Homi Mody Street Hutatma Chowk Mumbai – 400 001 PAN/GIR No.AAACT2727Q (Appellant) .. (Respondent) Dy. Commissioner of Vs. M/s. Tata Motors Limited Income Tax-2(1), (Formerly known as Tata Aayakar Bhavan Engineering & Locomotive M.K. Marg, Mumbai – Company Limited 400 020 Bombay House, 24 Homi Mody Street Hutatma Chow…

M/S CAPARO MARUTI LTD.,,NEW DELHI vs. DCIT (LTU), NEW DELHI

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

ITA 2668/DEL/2016[2011-12]Status: DisposedITAT Delhi25 Feb 2019AY 2011-12

Bench: Sh. R.K Panda & Ms. Suchitra Kambleassessment Year: 2011-12

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 Caparo Maruti Ltd. DCIT 101-104, 1st Floor, Naurang Vs LTU House, 21 KG Marg, New Delhi New Delhi -110001 PAN No. AAACC6423G (APPELLANT) (RESPONDENT) Appellant by Sh. Ved Jain, CA Sh. Nischay, CA Sh. Umang, CA Ms. Surbhi Goyal, CA Respondent by Sh. Surender Pal, Sr. DR Date of hearing: 13/02/2019 Date of Pronouncement: 25/02/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the 1. order dated 21.03.2016…

M/S MICHELIN INDIA TYRES PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal filed by the assessee is allowed, in the terms indicated

ITA 414/DEL/2011[2006-07]Status: DisposedITAT Delhi08 Jan 2019AY 2006-07

Bench: Shri Bhavnesh Saini & Shri R.K. Pandaassessment Year: 2006-07 Michelin India Tyres Pvt. Ltd., Vs. Dcit, Unit 401-404, 4Th Floor, Circle-6(1), Copia Corporate Suites, New Delhi. Jasola District Centre, New Delhi. Pan: Aadcm8454G (Appellant) (Respondent) Assessee By : Shri Nageshwar Rao, Advocate Revenue By : Shri Sarabjeet Singh, Sr.Dr Date Of Hearing : 05.12.2018 Date Of Pronouncement : 08.01.2019 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 26Th October, 2010 Passed By The Assessing Officer U/S 143(3) Read With Section 144C Of The It Act Relating To Assessment Year 2006-07. 2. Grounds Of Appeal Nos.1,2,3 & 16 Being General In Nature Are Dismissed. 3. Grounds Of Appeal No.4,5,6 & 12 Which Relate To Disallowance Of Technical Fee

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sarabjeet Singh, Sr.DR
Section 143(3)Section 144CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-2 : NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2006-07 Michelin India Tyres Pvt. Ltd., Vs. DCIT, Unit 401-404, 4th Floor, Circle-6(1), Copia Corporate Suites, New Delhi. Jasola District Centre, New Delhi. PAN: AADCM8454G (Appellant) (Respondent) Assessee by : Shri Nageshwar Rao, Advocate Revenue by : Shri Sarabjeet Singh, Sr.DR Date of Hearing : 05.12.2018 Date of Pronouncement : 08.01.2019 ORDER PER R.K. PANDA, AM: This appeal by the assessee is directed against the order dated 26th October,…

ADITYA BIRLA POWER CO.LTD,MUMBAI vs. ASST CIT 8(1), MUMBAI

ITA 1115/MUM/2012[2007-08]Status: DisposedITAT Mumbai07 Sept 2018AY 2007-08

Bench: Shri C.N. Prasad, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No.1115/Mum/2012 (िनधा"रणवष" / Assessment Year:2007-08) Aditya Birla Power Company Limited Assistant Commissioner Of C-1, Aditya Birla Centre Income Tax -8(1) बनाम/ Room No.204, 2Nd Floor S.K. Ahire Marg, Worli Vs. Mumbai-400 030 Aaykar Bhavan Mumbai-400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aabcb-7067-N (अपीलाथ"/Appellant) (""थ" / Respondent) : Revenue By : Rajesh Kumar Yadav,Ld.Dr Assessee By : Yogesh Thar & Hardik Nirmal, Ld.Ar’S सुनवाई की तारीख/ : 02/07/2018 Date Of Hearing घोषणा की तारीख / : 07/09/2018 Date Of Pronouncement

For Appellant: Yogesh Thar & Hardik Nirmal, Ld.AR’sFor Respondent: Rajesh Kumar Yadav,Ld.DR
Section 143(3)Section 28Section 36Section 36(2)Section 37(1)

…ITA No.1115/Mum/2012 Aditya Birla Power Company Limited Assessment Year-2007-08 आयकर अपीलीय अिधकरण “ए” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI "ी सी .नाग" "साद, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI C.N. PRASAD, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./I.T.A. No.1115/Mum/2012 (िनधा"रणवष" / Assessment Year:2007-08) Aditya Birla Power Company Limited Assistant Commissioner of C-1, Aditya Birla Centre Income Tax -8(1) बनाम/ Room No.204, 2nd Floor S.K. Ahire Marg, Worli Vs. Mumbai-400 030 Aaykar Bhavan Mumbai-400 020 "थायीलेखासं./जीआइआरसं./PAN/GIR No.…

M/S MICHELIN INDIA TYRES PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 3355/DEL/2011[2005-06]Status: DisposedITAT Delhi30 Oct 2015AY 2005-06

Bench: Shri Inturi Rama Rao & Shri Kuldip Singh

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Shri P Dam Kanunjna, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 271Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E ’, NEW DELHI) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER I.T.A. No.3355 /Del/2011 Assessment year : 2005-06 M/s. Michelin India Tyres Pvt. Ltd., Vs. DCIT, Circle 6(1), Unit 401-404, 4th Floor, New Delhi Copia Corporate Suites, Jasola District Centre, New Delhi. GIR / PAN:AADCM8454G (Appellant) (Respondent) Appellant by : Shri Nageshwar Rao, Adv. Shri Shailesh Kumar, Adv. Respondent by : Shri P Dam Kanunjna, Sr. DR Date of hearing : 17.09.2015 Date of pronouncement : 30.10.2015 ORDER PER KULDIP SINGH, JM: The appella…

Indo Rama Synthetics (I) Ltd. v. CIT (185 Taxmann 277) — Cited in 19 Judgments | BharatTax