Intervet India Pvt. Ltd., 364 ITR 238 and CIT v. Piramal Healthcare

230 Taxmann 505High Court#9783 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

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r&d expendituredisallowance under section 40(a)(ia)weighted deductionsection 35(2ab)section 194hadditional depreciationroyalty incomesection 14a(2)right to receiverule of consistencyput to useenduring benefit

Judgments citing Intervet India Pvt. Ltd., 364 ITR 238 and CIT v. Piramal Healthcare

DCIT (LTU) 2, MUMBAI vs. ASIAN PAINTS LTD, MUMBAI

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

ITA 2959/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 Mar 2024AY 2015-16

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Fenil Bhatt a/wFor Respondent: Shri Vachashpati Tripathi
Section 10Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1673/Mum./2019 (Assessment Year : 2015–16) Asian Paints Ltd. Asian Paints House ……………. Appellant 6A, Shanti Nagar, Santacruz (East) Mumbai 400 055 PAN – AAACA3622K v/s Dy. Commissioner of Income Tax ……………. Respondent Large Taxpayer Unit, Mumbai ITA no.2959/Mum./2019 (Assessment Year : 2015–16) Dy. Commissioner of Income Tax ……………. Appellant Large Taxpayer Unit-2, Mumbai v/s Asian Paints Ltd. Asian Paints House ……………. Respondent 6A, Shanti Nagar, Sant…

ASIAN PAINTS LIMITED,MUMBAI vs. DY. CIT LTU, MUMBAI

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

ITA 1673/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 Mar 2024AY 2015-16

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Fenil Bhatt a/wFor Respondent: Shri Vachashpati Tripathi
Section 10Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1673/Mum./2019 (Assessment Year : 2015–16) Asian Paints Ltd. Asian Paints House ……………. Appellant 6A, Shanti Nagar, Santacruz (East) Mumbai 400 055 PAN – AAACA3622K v/s Dy. Commissioner of Income Tax ……………. Respondent Large Taxpayer Unit, Mumbai ITA no.2959/Mum./2019 (Assessment Year : 2015–16) Dy. Commissioner of Income Tax ……………. Appellant Large Taxpayer Unit-2, Mumbai v/s Asian Paints Ltd. Asian Paints House ……………. Respondent 6A, Shanti Nagar, Sant…

ASIAN PAINTS LTD,MUMBAI vs. ADDL CIT LTU, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 655/MUM/2017[2011-12]Status: DisposedITAT Mumbai28 Jul 2022AY 2011-12

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Asian Paints Ltd., V. Addl. Cit – Ltu – 2 6A, Shantinagar 29Th Floor, World Trade Centre Santacruz (East) Cuffe Parade, Mumbai - 400005 Mumbai – 400055 Pan: Aaaca3622K (Appellant) (Respondent) Addl. Cit – Ltu – 2 V. M/S. Asian Paints Ltd., Centre-1, 29Th Floor 6A, Shantinagar World Trade Centre Santacruz (East) Cuffe Parade, Mumbai - 400005 Mumbai – 400055 Pan: Aaaca3622K (Appellant) (Respondent)

For Appellant: Shri Madhur AgarwalFor Respondent: Shri S.K. Das
Section 115OSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M/s. Asian Paints Ltd., v. Addl. CIT – LTU – 2 6A, Shantinagar 29th Floor, World Trade Centre Santacruz (East) Cuffe Parade, Mumbai - 400005 Mumbai – 400055 PAN: AAACA3622K (Appellant) (Respondent) Addl. CIT – LTU – 2 v. M/s. Asian Paints Ltd., Centre-1, 29th Floor 6A, Shantinagar World Trade Centre Santacruz (East) Cuffe Parade, Mumbai - 400005 Mumbai – 400055 PAN: AAACA3622K (Appellant) (Respondent) Assessee by : Shri Madhur Agarwal Department by : Shri S.…

ASST CIT (LTU) 2, MUMBAI vs. ASIAN PAINTS LTD, MUMBAI

In the result, appeal filed by the assessee is partly allowed as directed above

ITA 4675/MUM/2015[2010-11]Status: DisposedITAT Mumbai23 Feb 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Asst. Commissioner Income Asian Paints Ltd. Tax, (Large Taxpayer Unit)-2, 6A Shanti Nagar, Cuffe Parade,, 29 Th Floor, Santacruz (East), World Trade Centre, Cuffee Mumbai-400 055 Vs. Parade, Mumbai-400 005 (Respondent) (Appellant) Pan No. Aaaca3622K Asian Paints Ltd. Vs. Addl. Commissioner Of 6A Shanti Nagar, Income Tax-Ltu Cuffe Parade,, 29 Th Floor, Santacruz (East), Mumbai-400 055 World Trade Centre, Cuffee Parade, Mumbai-400 005 (Appellant) (Respondent) Appellant By : Shri Milind Chavan, Sr Dr Respondent By : Shri Madhur Agrawal, Advocate Date Of Hearing: 09.12.2021 Date Of Pronouncement : 23.02 .2022 O R D E R Per Prashant Maharishi, Am: 01. These Are Cross Appeals Filed By Asian Paints Ltd [Appellant/Assessee] & The Additional Commissioner Of Income Tax – Large Taxpayers Unit

For Appellant: Shri Milind Chavan, Sr DRFor Respondent: Shri
Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM Asst. Commissioner Income Asian Paints ltd. Tax, (Large Taxpayer Unit)-2, 6A Shanti Nagar, Cuffe Parade,, 29 th Floor, Santacruz (East), World Trade Centre, Cuffee Mumbai-400 055 Vs. Parade, Mumbai-400 005 (Respondent) (Appellant) PAN No. AAACA3622K Asian Paints ltd. Vs. Addl. Commissioner of 6A Shanti Nagar, Income Tax-LTU Cuffe Parade,, 29 th Floor, Santacruz (East), Mumbai-400 055 World Trade Centre, Cuffee Parade, Mumbai-400 005 (Appellant) (Respondent) Appellant by : Shri Milind Chavan, S…

KIMBERLY CLARK LEVER P.LTD.,PUNE vs. ACIT, PUNE

In the result, the appeal of the assessee stands allowed

ITA 2481/PUN/2012[2008-09]Status: DisposedITAT Pune22 Feb 2021AY 2008-09

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.2481/Pun/2012 िनधा"रण वष" / Assessment Year : 2008-09 Kimberly Clark Lever P. Ltd., Gat No.934 To 937, Village Sanaswadi Off Nagar Road, Ta- Shirur, Pune-412208. .......अपीलाथ" / Appellant Pan : Aaack4647E बनाम / V/S. Acit, Circle-Xi(I), ……""यथ" / Respondent Pune. Assessee By : Shri Percy Pardiwalla Revenue By : Shri Sandeep Garg सुनवाई क" तारीख / Date Of Hearing : 08.02.2021 घोषणा क" तारीख / Date Of Pronouncement : 22.02.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Final Assessment Order U/S 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (‘The Act’ For Short) Of The Asstt. Commissioner Of Income Tax, Circle-11(1), Pune (‘The Assessing Officer’ For Short) Dated 29.10.2012 For The Assessment Year 2008-09. 2. The Appellant Raised The Following Grounds Of Appeal :- “The Appellant Objects To The Order Dated 29 October 2012 Passed Under Section 143(3) R.W.S. 144(C) Of The Income-Tax Act, 1961 (‘The Act’) By The Assistant Commissioner Of Income Tax, Circle 11(1), Pune [‘Acit’ Or ‘Ao’] Following The Directions Issued By The Dispute Resolution Panel (‘Drp’) In Respect Of The Aforesaid Assessment Year On The Following Among Other Grounds:

For Appellant: Shri Percy PardiwallaFor Respondent: Shri Sandeep Garg
Section 143(3)Section 194HSection 194JSection 40Section 9(1)(vii)

…आयकर अपीलीय अिधकरण “lh” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.2481/PUN/2012 िनधा"रण वष" / Assessment Year : 2008-09 Kimberly Clark Lever P. Ltd., Gat No.934 to 937, Village Sanaswadi Off Nagar Road, Ta- Shirur, Pune-412208. .......अपीलाथ" / Appellant PAN : AAACK4647E बनाम / V/s. ACIT, Circle-XI(I), ……""यथ" / Respondent Pune. Assessee by : Shri Percy Pardiwalla Revenue by : Shri Sandeep Garg सुनवाई क" तारीख / Date of Hearing : 08.02.2021 घोषणा क" तारीख / Date of Pron…

ASIAN PAINTS LTD,MUMBAI vs. ADDL CIT LTU, MUMBAI

Appeal of the revenue is dismissed

ITA 2754/MUM/2014[2009-10]Status: DisposedITAT Mumbai03 Feb 2021AY 2009-10

Bench: Shri Pramod Kumar () & Shri Saktijit Dey ()

…1 Asian Paints Ltd IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR (VICE PRESIDENT) AND SHRI SAKTIJIT DEY ( JUDICIAL MEMBER) I.T.A. No.2754/Mum/2014 (Assessment Year : 2009-10) Asian Paints Ltd vs Addl.Commissioner of Income-tax-LTU, Cuffe 6A, Shanti Nagar Parade, Mumbai Santa Cruz (E), Mumbai-400 055 PAN : AAACA3622K (APPELLANT) (RESPONDENT) I.T.A. No.4203/Mum/2014 (Assessment Year : 2009-10) Dy.Commissioner of Income-tax, Large vs Asian Paints Ltd Taxpayer Unit, Centre-1, Mumbai 6A, Shanti Nagar Santa Cruz (E), Mumbai-400 055 PAN : AAACA3622K (APPELLANT) (RESPONDENT) Assess…

DCIT 7(3), MUMBAI vs. TATA SKY LTD, MUMBAI

In the result, the appeals of the assessee for the Asst

ITA 3972/MUM/2014[2010-11]Status: DisposedITAT Mumbai10 Sept 2020AY 2010-11

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 3214/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3215/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner Of Unit 301, To 305, 3 Rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [Now Assistant Vs. Kalina, Santacruz (East), Commissioner Of Income – Mumbai-400 098 Tax, Range 16(1)] Mumbai .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aagcs9294M Aayakr Apila Sam./ Ita No. 3971/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3972/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Dy. Commissioner Of M/S Tata Sky Ltd. Income Tax 7(3) 34D Floor, C-1, Wadia 6Th Room No. 615, Floor, International Centre, Vs. Aayakar Bhavan, M.K. Road, (Bombay Dyeing), Mumbai-400 020 Pandurang Budhkar Marg, Worli, Mumbi-400 025 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) अपीलाथी की ओर े / Appellant By : Shri J D Mistry, Senior Advocate प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 29-07-2020 घोषणा की तारीख / Date Of Pronouncement : 10-09-2020

For Appellant: Shri J D Mistry, Senior AdvocateFor Respondent: Shri R Manjunatha Swamy
Section 143(3)Section 40

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 3214/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 3215/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner of Unit 301, to 305, 3 rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [now Assistant Vs. Kalina, Santacruz (East), Commissioner of Income – Mumbai-400 098 tax, Range 16…

DCIT 7(3), MUMBAI vs. TATA SKY LTD, MUMBAI

In the result, the appeals of the assessee for the Asst

ITA 3971/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Sept 2020AY 2009-10

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 3214/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3215/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner Of Unit 301, To 305, 3 Rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [Now Assistant Vs. Kalina, Santacruz (East), Commissioner Of Income – Mumbai-400 098 Tax, Range 16(1)] Mumbai .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aagcs9294M Aayakr Apila Sam./ Ita No. 3971/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3972/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Dy. Commissioner Of M/S Tata Sky Ltd. Income Tax 7(3) 34D Floor, C-1, Wadia 6Th Room No. 615, Floor, International Centre, Vs. Aayakar Bhavan, M.K. Road, (Bombay Dyeing), Mumbai-400 020 Pandurang Budhkar Marg, Worli, Mumbi-400 025 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) अपीलाथी की ओर े / Appellant By : Shri J D Mistry, Senior Advocate प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 29-07-2020 घोषणा की तारीख / Date Of Pronouncement : 10-09-2020

For Appellant: Shri J D Mistry, Senior AdvocateFor Respondent: Shri R Manjunatha Swamy
Section 143(3)Section 40

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 3214/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 3215/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner of Unit 301, to 305, 3 rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [now Assistant Vs. Kalina, Santacruz (East), Commissioner of Income – Mumbai-400 098 tax, Range 16…

TATA SKY LTD,MUMBAI vs. DCIT CIR 7(3), MUMBAI

In the result, the appeals of the assessee for the Asst

ITA 3215/MUM/2014[2010-11]Status: DisposedITAT Mumbai10 Sept 2020AY 2010-11

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 3214/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3215/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner Of Unit 301, To 305, 3 Rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [Now Assistant Vs. Kalina, Santacruz (East), Commissioner Of Income – Mumbai-400 098 Tax, Range 16(1)] Mumbai .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aagcs9294M Aayakr Apila Sam./ Ita No. 3971/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3972/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Dy. Commissioner Of M/S Tata Sky Ltd. Income Tax 7(3) 34D Floor, C-1, Wadia 6Th Room No. 615, Floor, International Centre, Vs. Aayakar Bhavan, M.K. Road, (Bombay Dyeing), Mumbai-400 020 Pandurang Budhkar Marg, Worli, Mumbi-400 025 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) अपीलाथी की ओर े / Appellant By : Shri J D Mistry, Senior Advocate प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 29-07-2020 घोषणा की तारीख / Date Of Pronouncement : 10-09-2020

For Appellant: Shri J D Mistry, Senior AdvocateFor Respondent: Shri R Manjunatha Swamy
Section 143(3)Section 40

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 3214/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 3215/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner of Unit 301, to 305, 3 rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [now Assistant Vs. Kalina, Santacruz (East), Commissioner of Income – Mumbai-400 098 tax, Range 16…

TATA SKY LTD,MUMBAI vs. ASST CIT CIR 7(3), MUMBAI

In the result, the appeals of the assessee for the Asst

ITA 3214/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Sept 2020AY 2009-10

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 3214/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3215/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner Of Unit 301, To 305, 3 Rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [Now Assistant Vs. Kalina, Santacruz (East), Commissioner Of Income – Mumbai-400 098 Tax, Range 16(1)] Mumbai .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aagcs9294M Aayakr Apila Sam./ Ita No. 3971/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3972/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Dy. Commissioner Of M/S Tata Sky Ltd. Income Tax 7(3) 34D Floor, C-1, Wadia 6Th Room No. 615, Floor, International Centre, Vs. Aayakar Bhavan, M.K. Road, (Bombay Dyeing), Mumbai-400 020 Pandurang Budhkar Marg, Worli, Mumbi-400 025 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) अपीलाथी की ओर े / Appellant By : Shri J D Mistry, Senior Advocate प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 29-07-2020 घोषणा की तारीख / Date Of Pronouncement : 10-09-2020

For Appellant: Shri J D Mistry, Senior AdvocateFor Respondent: Shri R Manjunatha Swamy
Section 143(3)Section 40

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 3214/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 3215/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner of Unit 301, to 305, 3 rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [now Assistant Vs. Kalina, Santacruz (East), Commissioner of Income – Mumbai-400 098 tax, Range 16…

TATA SKY LTD.,MUMBAI vs. A.C.I.T.(TDS) RG.3(1), MUMBAI

In the result, the assessee’s appeal is allowed and the Revenue’s appeal stands

ITA 6923/MUM/2012[2009-10]Status: DisposedITAT Mumbai12 Oct 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Sunil M. LalaFor Respondent: Shri R. Manjunatha Swamy
Section 194CSection 194HSection 194JSection 201Section 201(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM I.T.A. Nos.6923 to 6926/Mum/2012 (Assessment Years: 2009-10 to 2012-13) Tata Sky Limited Asst. CIT (TDS), Unit 301 to 305, 3rd Floor, Range 3(1), Windsor, Off. CST Road, Vs. [Now Jt. CIT (OSD)(TDS) Range Kalina, Santacruz (East), 2(3)], Mumbai-400 098 Charni Road, Mumbai – 400 002 PAN/GIR No. AAGCS 9294 M (Assessee) : (Revenue) and I.T.A. Nos.6798, 6799, 6803 & 6804/Mum/2012 (Assessment Years: 2009-10, 2011-12, 2012-13 & 2010-11) ITO, Tata Sky Limited Vs. Mumbai Mumbai-400 098 PAN/GIR No. AAGCS 9294 M (…