ITO v. RBK Share Broking (P) Ltd. (37 Taxmann.com 128)

DIDU INVESTMENTS PRIVATE LIMITED,KOLKATA vs. D.C.I.T.,CIRCLE-6(1), KOLKATA

The appeal of the assessee is partly allowed

ITA 2585/KOL/2024[2014-15]Status: DisposedITAT Kolkata13 Aug 2025AY 2014-15

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 2585/Kol/2024 (Assessment Year 2014-2015) Didu Investments Private Limited, 21, Strand Road Dalhousie, Kolkata - 700001 [PAN: AABCD1810F] ……..…...…………….... Appellant vs. Deputy Commissioner of Income Tax, Circle 6(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ................................ Respondent Appearances by: Assessee represented by : Saurav Garg, ACA, Anand Karnani, ACA Department represented by : Sima Das Biswas, JCIT, Sr. DR Date…

DCIT 5(3)(2), MUMBAI vs. THE GREAT EASTERN SHIPPING CO.LTD, MUMBAI

In the result, appeal filed by the learned assessing officer is dismissed

ITA 3272/MUM/2015[2009-10]Status: DisposedITAT Mumbai13 Sept 2023AY 2009-10

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm The Great Eastern Shipping Co. The Dy. Commissioner Of Ltd. Income-Tax, Kalyaniwalla & Mistry Llp Range-5(3), Esplanade House, 2 Nd Floor, Vs. Room No.525B, 5Th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Fort, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaact1565C The Dy. Commissioner Of The Great Eastern Shipping Income-Tax, Co. Ltd. Range-5(3), Kalyaniwalla & Mistry Llp Vs. Esplanade House, 2 Nd Floor, Room No.525B, 5Th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Mumbai-400 020 Fort, Mumbai-400 001 (Appellant) (Respondent)

For Appellant: Shri Jitendra Jain, AdvocateFor Respondent: Shri Manoj Mishra, CIT DR

Section 115Section 143Section 143(3)Section 144CSection 14A

…ITA Nos. 3272/Mum/2015 & 1656/Mum/2014 The Great Eastern Shipping Co. Ltd.; A.Y. 09-10 IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM The Great Eastern Shipping Co. The Dy. Commissioner of Ltd. Income-tax, Kalyaniwalla & Mistry LLP Range-5(3), Esplanade House, 2 nd floor, Vs. Room No.525B, 5th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Fort, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACT1565C The Dy. Commissioner of The Great Eastern Shipping Income-tax, Co. Ltd. Range-5(3), Kalyaniwalla & Mistry LLP Vs. Esplanade H…

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. DCIT RG 5(3), MUMBAI

In the result, appeal filed by the learned assessing officer is dismissed

ITA 1656/MUM/2014[2009-10]Status: DisposedITAT Mumbai13 Sept 2023AY 2009-10

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm The Great Eastern Shipping Co. The Dy. Commissioner Of Ltd. Income-Tax, Kalyaniwalla & Mistry Llp Range-5(3), Esplanade House, 2 Nd Floor, Vs. Room No.525B, 5Th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Fort, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaact1565C The Dy. Commissioner Of The Great Eastern Shipping Income-Tax, Co. Ltd. Range-5(3), Kalyaniwalla & Mistry Llp Vs. Esplanade House, 2 Nd Floor, Room No.525B, 5Th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Mumbai-400 020 Fort, Mumbai-400 001 (Appellant) (Respondent)

For Appellant: Shri Jitendra Jain, AdvocateFor Respondent: Shri Manoj Mishra, CIT DR

Section 115Section 143Section 143(3)Section 144CSection 14A

…ITA Nos. 3272/Mum/2015 & 1656/Mum/2014 The Great Eastern Shipping Co. Ltd.; A.Y. 09-10 IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM The Great Eastern Shipping Co. The Dy. Commissioner of Ltd. Income-tax, Kalyaniwalla & Mistry LLP Range-5(3), Esplanade House, 2 nd floor, Vs. Room No.525B, 5th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Fort, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACT1565C The Dy. Commissioner of The Great Eastern Shipping Income-tax, Co. Ltd. Range-5(3), Kalyaniwalla & Mistry LLP Vs. Esplanade H…

STAR CHEMICALS (BOMBAY) PRIVATE LIMITED,MUMBAI vs. DY.CIT 3(3)(2), MUMBAI

The appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 5496/MUM/2018[2013-14]Status: DisposedITAT Mumbai11 Dec 2019AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Ravish Soodstar Chemicals (Bombay) Pvt. Ltd., 55/58, D.C.I.T., 3(3)(2) Jolly Maker Chambers No.2, Nariman Point, Aaykar Bhavan, Mumbai, Vs. Mumbai 400 021 400 020. Pan – Aaacs7485E (Appellant) (Respondent)

For Appellant: Mr. A.K. Thanawala, A.RFor Respondent: Shri V.Vinod Kumar, Sr. D.R

Section 10Section 115JSection 143(2)Section 143(3)Section 14A

…amount of disallowance worked under Sec. 14A r.w. Rule 8D. The CIT(A) while concluding as hereinabove had drawn support from certain orders of the ITAT, Mumbai viz. (i) JSW Energy Ltd. (34 Taxmann.com 152, dated 30.04.2013); (ii) RBK Share Broking Pvt. Ltd. (37 Taxmann.com 128, dated 24.07.2013): and (iii) Viraj Profiles Ltd. (64 Taxmann.com 52, dated 24.10.2015). Accordingly, the CIT(A) was of the view that the disallowance under Sec. 14A to the extent the same survived under the normal provisions would also be applicable for working out the MAT liability of the assessee. 5. The assessee being aggrieved with t…

SHRI DINESH MILLS LTD.,BARODA vs. THE ACIT, CIRCLE -2(1)(1), BARODA

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

ITA 781/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad25 Sept 2019AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri N.R. Soni, CIT-DR &

Section 10Section 11Section 115JSection 12Section 14ASection 154ASection 194HSection 40(1)(ia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER Sl. ITA No(s) Assessment Appeal(s) by Nos. Year (s) Appellant vs. Respondent Appellant Respondent 1. 781/Ahd/2016 2012-13 Shri Dinesh Mills Asst.CIT Ltd. Circle-2(1)(1) PB No.2501 Baroda 390 020 Padra Road Baroda 390 020 PAN: AADCS 3115 Q 2. 1191/Ahd/2013 2012-13 DCIT Assessee Cir 2(1) Baroda 3. 3369/Ahd/2016 2013-14 -do-Revenue Assessee 4. 3180/Ahd/2016 2013-14 Assessee ACIT Cir. 2(1) Baroda Assessee by : Shri Bandish Soparkar, AR Revenue by : Shri N.R. Soni, CIT-DR…

GUJARAT ALKALIES AND CHEMICALS LTD.,,BARODA vs. THE DY.CIT, CIRCLE-1(1),, BARODA

In the result appeal of the Revenue is dismissed

ITA 688/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad25 Feb 2019AY 2011-12

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.688/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 Gujarat Alkalies & Chemicals Ltd., D.C.I.T., Near Ipcl Complex, Circle-1(1), Vs. Baroda-390007. P.O Petrochemicals, At Ranoli, Dist. Baroda-391346. Pan: Aaacg8896M आयकर अपील सं./Ita No.937/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 D.C.I.T, Gujarat Alkalies & Chemicals Ltd., Circle-1(1), Near Ipcl Complex, Vs. Baroda-390007. P.O Petrochemicals, At Ranoli, Dist. Baroda-391346. Pan: Aaacg8896M

Section 115JSection 143(3)Section 14ASection 234BSection 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’ ’BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.688/AHD/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 Gujarat Alkalies and Chemicals Ltd., D.C.I.T., Near IPCL Complex, Circle-1(1), Vs. Baroda-390007. P.O Petrochemicals, at Ranoli, Dist. Baroda-391346. PAN: AAACG8896M आयकर अपील सं./ITA No.937/AHD/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 D.C.I.T, Gujarat Alkalies and Chemicals Ltd., Circle-1(1), Near IPCL Complex, Vs. Baroda-390007. P.O Petrochemicals, at Ranoli, Dist. Ba…

PIRMAL FINANCE PVT. LTD.,,MUMBAI vs. THE DY, CIT,, CIRCLE-2(1)(2),, VADODARA

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

ITA 981/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad18 Jan 2019AY 2012-13

For Appellant: Ms. Urvashi Shodhan, A.RFor Respondent: Shri Kamlesh Makwana, Sr. D.R

Section 10(35)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2012-13 Piramal Finance Pvt. Ltd. The DCIT, 4th Floor, Piramal Tower Circle-2(1)(2), Annexe, Ganpatrao Kadam Vs Aayakar Bhavan, Marg, Lower Parel, Vadodara-390007 Mumbai-400013 (Respondent) PAN: AAACG8457E (Appellant) Revenue by: Shri Kamlesh Makwana, Sr. D.R. Assessee by: Ms. Urvashi Shodhan, A.R. Date of hearing : 04-12-2018 Date of pronouncement : 18-01-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 20…

DCIT CEN CIR 4(4) CEN RG 4, MUMBAI vs. UMA POLYMERS LTD, MUMBAI

In the result, appeal of the Revenue is dismissed whereas appeal of the assessee is allowed in part

ITA 3884/MUM/2015[2011-12]Status: DisposedITAT Mumbai03 Mar 2017AY 2011-12

Section 10(34)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM M/s. Uma Polymers Ltd., Vs. DCIT CIR 3(3), Mumbai 115, Raheja Plaza of Veera Desai Road, Andheri (W), Mumbai – 400 053 PAN/GIR No. AAACU0748E Appellant) .. Respondent) DCIT CC4(4), Mumbai Vs. M/s. Uma Polymers Ltd., 115, Raheja Plaza of Veera Desai Road, Andheri (W), Mumbai – 400 053 PAN/GIR No. AAACU0748E Appellant) .. Respondent) Assessee by Shri Rajendra Jain Revenue by Ms. Pooja Swaroop Date of Hearing 09/02/2017 Date of Pronouncement 03/03/2017 आदेश / O R D E R PER R.C.SHARMA (A.M): These are the cros…

UMA POLYMERS LTD,MUMBAI vs. DCIT CIR 3(3), MUMBAI

In the result, appeal of the Revenue is dismissed whereas appeal of the assessee is allowed in part

ITA 3329/MUM/2015[2011-12]Status: DisposedITAT Mumbai03 Mar 2017AY 2011-12

Section 10(34)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM M/s. Uma Polymers Ltd., Vs. DCIT CIR 3(3), Mumbai 115, Raheja Plaza of Veera Desai Road, Andheri (W), Mumbai – 400 053 PAN/GIR No. AAACU0748E Appellant) .. Respondent) DCIT CC4(4), Mumbai Vs. M/s. Uma Polymers Ltd., 115, Raheja Plaza of Veera Desai Road, Andheri (W), Mumbai – 400 053 PAN/GIR No. AAACU0748E Appellant) .. Respondent) Assessee by Shri Rajendra Jain Revenue by Ms. Pooja Swaroop Date of Hearing 09/02/2017 Date of Pronouncement 03/03/2017 आदेश / O R D E R PER R.C.SHARMA (A.M): These are the cros…

HALDYAN CORPORATION LTD FORMLERY KNOWN AS HALDYN GLASS LTD,MUMBAI vs. ITO 8(2)1, MUMBAI

ITA 4704/MUM/2013[2009-10]Status: DisposedITAT Mumbai09 Sept 2016AY 2009-10

Bench: Shri Joginder Singh () & Shri Ashwani Taneja ()

Section 115JSection 143(3)Section 14A

…1 I.T.A. No.4704 /Mum/2013 THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI ASHWANI TANEJA (ACCOUNTANT MEMBER) I.T.A. No. 4704/Mum/2013 (Assessment Year: 2009-10) M/s Haldyn Corporation Ltd ITO, 8(2)-1, Mumbai 9,Gayatri Commercial Complex Andheri(E), Mumbai-59 PAN : AACH0411P (Appellant) (Respondent) Appellant by Shri Piyush Chaturvedi Respondent by Shri Tushal Dhawal Singh Date of hearing : 10-08-2016 Date of pronouncement : 09 -09-2016 O R D E R Per ASHWANI TANEJA, AM: This appeal has been filed by the assessee against the order of the Co…

DCIT CEN CIR 18 & 19, MUMBAI vs. VIRAJ PROFILES LTD, MUMBAI

ITA 4439/MUM/2013[2008-09]Status: DisposedITAT Mumbai21 Oct 2015AY 2008-09

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: - 2008-09 Dcit,Central Circle-18 & 19 V. Viraj Profiles Limited Mumbai 10,Imperial Chamber,Wilson Road, Ballard Estate,Mumbai- 400 038 Pan/Gir No. Aabcv1740N Appellant Respondent

Section 10BSection 115JSection 14ASection 80G

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, F,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य, के सम" BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment year: - 2008-09 DCIT,Central Circle-18 & 19 v. Viraj Profiles Limited Mumbai 10,Imperial Chamber,Wilson Road, Ballard Estate,Mumbai- 400 038 PAN/GIR No. AABCV1740N Appellant Respondent Revenue By Ms. Lata Sunder Assessee By Ms Bhumika Vora Date of hearing 08.10.2015 Date of pronouncement 21.10.2015 ORDER Per Ramit Kochar, Accountant Member This appe…

ITO v. RBK Share Broking (P) Ltd.

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