ITO v. Vintage Distillers Ltd. (130 TTJ 79)

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR

Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

…625/Mum Trb/2017 dated 14-02-2018)[w.r.t. Fringe benefit tax] - Caterpillar India Private Limited –vs.- DCIT (ITA 1722/Mds/2012 dated 17-02- 2017) (Che Tri.) [w.r.t. Wealth tax] 61 Shree Cement Limited vs. ACIT - ITO –vs.- Vintage Distillers Limited. (2010) 130 TTJ 79 (Del. Tri) [w.r.t. Fringe benefit tax] - Usha Martin Industries –vs.- JCIT (2003) 81 TTJ 518 dated 24-03-2000 (Kol. Tri) [w.r.t. Wealth tax] B. Ld. CIT(A) has relied upon the decision of Hon’ble Apex Court in CIT –vs- K. Srinivasan (1972) 83 ITR 346 (SC). In the said decision, the Hon’ble Court observed that although under the Act, Sec. 4 is the c…

ACC LIMITED,MUMBAI vs. DCIT (LTU), MUMBAI

In the result, appeal filed by department is dismissed

ITA 800/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Jun 2023AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blem/S. Acc Limited V. Dcit (Ltu) 121, Cement House, M.K. Road 29Th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 Pan: Aaact1507C (Appellant) (Respondent) Asst. Cit – 3(4) V. M/S. Acc Limited 29Th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 Pan: Aaact1507C (Appellant) (Respondent)

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. DCIT (LTU) 121, Cement House, M.K. Road 29th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 PAN: AAACT1507C (Appellant) (Respondent) Asst. CIT – 3(4) v. M/s. ACC Limited 29th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) Assessee represented by : Shri Yogesh Thar, Shri Chai…

ASST. COMMISSIONER OF INCOME TAX-3(4), MUMBAI-400005 vs. M/S. ACC LIMITED, MUMBAI-400020

In the result, appeal filed by department is dismissed

ITA 1171/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Jun 2023AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blem/S. Acc Limited V. Dcit (Ltu) 121, Cement House, M.K. Road 29Th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 Pan: Aaact1507C (Appellant) (Respondent) Asst. Cit – 3(4) V. M/S. Acc Limited 29Th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 Pan: Aaact1507C (Appellant) (Respondent)

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. DCIT (LTU) 121, Cement House, M.K. Road 29th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 PAN: AAACT1507C (Appellant) (Respondent) Asst. CIT – 3(4) v. M/s. ACC Limited 29th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) Assessee represented by : Shri Yogesh Thar, Shri Chai…

CAPTAIN STEEL INDIA LIMITED,KOLKATA vs. CPC, BANGALORE

In the result, appeal of the assessee is allowed

ITA 231/KOL/2022[2019-20]Status: DisposedITAT Kolkata01 Feb 2023AY 2019-20

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2019-20

For Appellant: Shri Sanjoy Kejriwal & Shri SiddharthFor Respondent: Shri G. Hukugha Sema, CIT

Section 143(1)Section 80J

…26 (Guj.) (v) CIT Vs. Cellulose Products of India Ltd. (1985) 141 ITR 499 (Guj- HC-FB) (vi) Rajkumar Srimal Vs. CIT (1976)102 ITR 525 (Cal) (vii) National Thermal Power Company Ltd. Vs. CIT (1998)229 ITR 383 (SC) (viii) ITO Vs. Vintage Distillers Ltd. (2010) 130 TTJ 79 (Del.) (ix) DCIT (LTU) (2021) 435 ITR 85 (Del.). 3.2. To substantiate its claim, assessee also furnished Form 10DA certifying the number of new employees added to the work-force as 4 Captain Steel India Ltd., AY 2019-20 required to claim deduction u/s. 80JJAA of the Act. While deciding the admission of additional ground, Ld. CIT(A) distinguished t…

DCIT, FARIDABAD vs. M/S. NHPC LTD., FARIDABAD

ITA 466/DEL/2016[2011-12]Status: DisposedITAT Delhi26 Jul 2019AY 2011-12

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

Section 115JSection 14ASection 80Section 80l

…ems since the same are expressively disallowed u/s 40(a)(v) and the same do not constitute Income Tax for the assessee in terms of Explanation- 2. This view of ours is duly fortified by the judgment of Tribunal rendered in ITO v Vintage Distillers Ltd. [2010] 130 TTJ 79 (Delhi) where the Tribunal has taken the view that the term 'tax' was much wider term than the term 'Income Tax' since the former, as per amended definition of 'tax' as provided in Section 2(43) included not only Income Tax but also Super Tax & Fringe Benefit Tax. Therefore, without there being any corresponding amendment in the definition of Inco…

M/S NHPC LTD.,,FARIDABAD vs. ADDL. CIT, NEW DELHI

ITA 297/DEL/2016[2011-12]Status: DisposedITAT Delhi26 Jul 2019AY 2011-12

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

Section 115JSection 14ASection 80Section 80l

…ems since the same are expressively disallowed u/s 40(a)(v) and the same do not constitute Income Tax for the assessee in terms of Explanation- 2. This view of ours is duly fortified by the judgment of Tribunal rendered in ITO v Vintage Distillers Ltd. [2010] 130 TTJ 79 (Delhi) where the Tribunal has taken the view that the term 'tax' was much wider term than the term 'Income Tax' since the former, as per amended definition of 'tax' as provided in Section 2(43) included not only Income Tax but also Super Tax & Fringe Benefit Tax. Therefore, without there being any corresponding amendment in the definition of Inco…

TATA MOTORS LIMITED,MUMBAI vs. COMMISSIONER OF INCOME TAX (LTU), MUMBAI

In the result, the appeal is allowed

ITA 3802/MUM/2018[2011-12]Status: DisposedITAT Mumbai15 Apr 2019AY 2011-12

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2011-12 Tata Motors Ltd. The Commissioner Of Bombay House, 24, Homi Vs. Income-Tax (Ltu), 29Th Mody Street, Hutatma Floor, Centre 1, World Chowk, Mumbai-400001 Trade Centre, Cuffe Parade, Mumbai- 400005. Pan No. Aaact2727Q Appellant Respondent Assessee By : Mr. Rajan Vora, Ar Revenue By : Dr. Manjunath K., Dr Date Of Hearing : 18/01/2019 Date Of Pronouncement : 15/04/2019

For Appellant: Mr. Rajan Vora, ARFor Respondent: Dr. Manjunath K., DR

Section 143(3)Section 263Section 43B

…added back while computing book profits. In this regard we may refer to the decision in Rashtriya Chemicals & Fertilizers Ltd. (ITA 3625/M/17) dated 14 February 2018, Reliance Industries Ltd. (ITA 5769/M/13) dated 16 September 2015, Vintage Distilleries Ltd. (130 TTJ 79) (Delhi ITAT). The CBDT Circular No. 1/2009 dated 27.03.2009 containing Explanatory Notes to Finance Act, 2008 clarifies the above issue. Therefore, the 4th ground of appeal is allowed. 6. In the result, the appeal is allowed. Order pronounced in the open Court on 15/04/2019. (MAHAVIR SINGH) ACCOUNTANT MEMBER Mumbai; Dated: 15/04/2019 Rahul Sharma…

TATA MOTORS LTD,MUMBAI vs. DCIT 2(3), MUMBAI

In the result, assessee’s appeal is partly allowed

ITA 8926/MUM/2010[2006-07]Status: DisposedITAT Mumbai28 Jan 2019AY 2006-07

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Rajan Vora a/wFor Respondent: Shri C.S. Gulati

Section 115JSection 143(3)Section 14A

…Ltd. v/s ACIT, ITA no.5769/Mum./2013, dated 16th September 2015; ii) Caterpillar India Pvt. Ltd. v/s DCIT, [2017] 80 taxmann.com 325; iii) Rashtriya Chemicals and Fertilizers Ltd., ITA no.3625/Mum./ 2017, dated 14.02.2018; and iv) Vintage Distilleries Ltd., 130 TTJ 79. 47. As regards adjustment to book profit on account of disallowance made under section 14A of the Act, the learned Authorised Representative submitted, since no such disallowance under section 14A of the Act is provided under Explanation–1 to section 115JB of the Act, the Assessing Officer could not have made the adjustment. In support, he relied…

RASHTRIYA CHEMICALS & FERTILIZERS LTD,MUMBAI vs. CIT LTU, MUMBAI

Appeal stands allowed in terms of our above order

ITA 3625/MUM/2017[2012-13]Status: DisposedITAT Mumbai14 Feb 2018AY 2012-13

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.3625/Mum/2017 (िनधा"रण वष" / Assessment Year: 2012-13) Rashtriya Chemicals & Fertilizers Commissioner Of Income Tax - Limited Large Tax Payer Unit बनाम/ ‘Priyadarshini’ World Trade Centre Tower-1 Vs. Eastern Express Highway, Sion Cuffe Parade Mumbai-400 022 Mumbai -400 005 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacr-2831-H (अपीलाथ" /Appellant) (""थ" / Respondent) : Assessee By : Ketan K Ved, Ld.Ar Revenue By : Narendra Singh Jangpangi, Ld. Cit Dr सुनवाई की तारीख / : 12/12/2017 Date Of Hearing घोषणा की तारीख / : 14/02/2018 Date Of Pronouncement आदेश / O R D E R

For Appellant: Ketan K Ved, Ld.ARFor Respondent: Narendra Singh Jangpangi, Ld. CIT DR

Section 115Section 115JSection 143(3)Section 263Section 40

…ne items since the same are expressively disallowed u/s 40(a)(v) and the same do not constitute Income Tax for the assessee in terms of Explanation-2. This view of ours is duly fortified by the judgment of Tribunal rendered in ITO Vs. Vintage Distillers Ltd. [130 TTJ 79] where the Tribunal has taken the view that the term ‘tax’ was much wider term than the term ‘Income Tax’ since the former, as per amended definition of ‘tax’ as provided in Section 2(43) included not only Income Tax but also Super Tax & Fringe Benefit Tax. Therefore, without there being any corresponding amendment in the definition of Income Tax…

ITO v. Vintage Distillers Ltd.

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