Jacobs Engineering (India) Pvt. Ltd. v. ACIT (14 Taxmann.com 186)

Larsen & Toubro Ltd, Mumbai vs. DCIT RG 2(2), Mumbai

…IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Larsen & Toubro Limited Taxation Department, L&T House, N. M. Marg, Ballard Estate, Mumbai-400001 [PAN: AAACL0140P] …………… Appellant Vs The Deputy Commissioner of Income Tax, Range 2(2), Mumbai, Aayakar Bhavan, M.K. Marg, Respondent ……………. Mumbai - 400020 Appearance For the Appellant/Assessee : Shri J. D. Mistry, Sr. Advocate Shri Madhur Agrawal Shri Fenil Bhatt For the Respondent/Department : Dr. Yogesh Kamat Shri A.K. Ambastha Date Conclusion of hearing : 15.09.2023 Pronouncemen…

L and T Mhps Turbine Generatiors Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 2(2), Mumbai

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

ITA 4766/MUM/2017[2010-11]Status: DisposedITAT Mumbai04 Jan 2023AY 2010-11

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘A’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 4766/Mum/2017 (A.Y. 2010-11) Vs. DCIT, Circle-2(2)(1) L&T MHPS Generators Pvt. Ltd. L&T House, 2nd Floor, N.M. Marg Room No. 545 Ballard Estate, Mumbai-400 001. Aayakar Bhavan M.K. Road PAN : AABCL2729F Mumbai-400 020. (Appellant) (Respondent) Assessee by Shri Nitesh Joshi Department by Shri Mehul Jain Date of Hearing 21.11.2022 Date of Pronouncement 04.01.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated 07.04.2017 passed…

Shapoorji Pallonji and Company Private Limited, Mumbai vs. Principle Commissioner of Income Tax (Central), -4, Mumbai

In the result, the appeal of the assessee is allowed

ITA 1149/MUM/2022[2012-13]Status: DisposedITAT Mumbai30 Sept 2022AY 2012-13

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 148Section 14ASection 263Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M/s. Shapoorji Pallonji And Vs. Principal Commissioner of company Pvt. Ltd., Income Tax (Central) 1st Floor, 41/44, S.P.Centre Mumbai – 4 Room No.663, 6th Floor, Minoo Desai Marg Colaba, Mumbai- 400 005 Aayakar Bhawan Maharshi Karve Road Mumbai – 400 020 PAN/GIR No.AAACS6994C (Appellant) .. (Respondent) Assessee by Shri Rajan Vora & Shri Nikhil Tiwari Revenue by Shri Prakash Mane Date of Hearing 13/09 /2022 Date of Pronouncement 30/09/2022 आदेश / O R D E R PER M.…

Tremco Roffing & Facility Services Pvt Ltd, Chennai vs. ACIT, Corp Cir-3(1), Chennai

In the result, the appeal filed by the assessee is dismissed

ITA 3350/CHNY/2018[2012-12]Status: DisposedITAT Chennai22 Dec 2021AY 2012-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.3350/Chny/2018 िनधा"रण वष" /Assessment Year: 2012-13 M/S. Tremco Roofing & Facility The Asst. Commissioner Of Services Pvt. Ltd., Income Tax, No.60, B-1, First Floor, Vs. Corporate Circle-3(1), Ganesh Towers, First Avenue, Chennai. 100 Feet Road, Ashok Nagar, Chennai – 600 083. [Pan: Aadct 5389H] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Farookh Irani, Advocate ""थ" की ओर से /Respondent By : Shri S. Bharath, Cit सुनवाई की तारीख/Date Of Hearing : 25.10.2021 घोषणा की तारीख /Date Of Pronouncement : 22.12.2021 आदेश / O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Chennai In I.T.A No.85/2016-17 Dated 26.09.2018 Relevant To The Assessment Year 2012- 13. 2. The Grounds Of Appeal Raised By The Assessee Are As Under: “Based On The Facts & In The Circumstances Of The Case & In Law, Tremco Roofing & Facility Services Private Limited (Hereinafter Referred To As 'The Appellant') Craves Leave To Prefer An Appeal Against The Order Dated 26 September 2018

For Appellant: Shri Farookh Irani, AdvocateFor Respondent: Shri S. Bharath, CIT

Section 250

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी दुगा" राव, "ाियक सद" एवं "ी जी मंजूनाथा, लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3350/Chny/2018 िनधा"रण वष" /Assessment Year: 2012-13 M/s. Tremco Roofing & Facility The Asst. Commissioner of Services Pvt. Ltd., Income Tax, No.60, B-1, First Floor, Vs. Corporate Circle-3(1), Ganesh Towers, First Avenue, Chennai. 100 Feet Road, Ashok Nagar, Chennai – 600 083. [PAN: AADCT 5389H] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appe…

ACIT, Bangalore vs. M/S. Abb Limited, Bangalore

In the result, the revenue’s appeal is dismissed

ITA 755/BANG/2007[2001-02]Status: DisposedITAT Bangalore04 Mar 2021AY 2001-02

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2001-02

For Appellant: Shri Percy Pardiwalla, Sr. CounselFor Respondent: Shri Dilip, Sr. Standing Counsel for the Dept

Section 80Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2001-02 M/s. ABB Limited (formerly Asea Vs. The Additional Commissioner Brown Boveri Limited), of Income Tax, Khanija Bhavan, Race Course Circle 8(1), Road, Bangalore. IInd Floor, East Wing, Bangalore – 560 001. PAN: AAACA 38348 APPELLANT RESPONDENT Assessment year : 2001-02 The Additional Commissioner Vs. M/s. ABB Limited (formerly Asea of Income Tax, LTU, Brown Boveri Limited), Bangalore. Khanija Bhavan, Race Course Road, IInd Floor, East Wing, Ban…

M/S. Abb Limited(Formerly Asea Brown Boveri Limited), Bangalore vs. ACIT, Bangalore

In the result, the revenue’s appeal is dismissed

ITA 562/BANG/2007[2001-02]Status: DisposedITAT Bangalore04 Mar 2021AY 2001-02

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2001-02

For Appellant: Shri Percy Pardiwalla, Sr. CounselFor Respondent: Shri Dilip, Sr. Standing Counsel for the Dept

Section 80Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2001-02 M/s. ABB Limited (formerly Asea Vs. The Additional Commissioner Brown Boveri Limited), of Income Tax, Khanija Bhavan, Race Course Circle 8(1), Road, Bangalore. IInd Floor, East Wing, Bangalore – 560 001. PAN: AAACA 38348 APPELLANT RESPONDENT Assessment year : 2001-02 The Additional Commissioner Vs. M/s. ABB Limited (formerly Asea of Income Tax, LTU, Brown Boveri Limited), Bangalore. Khanija Bhavan, Race Course Road, IInd Floor, East Wing, Ban…

M/S. Spml Infra Limited, Kolkata vs. DCIT, Circle - 8(2), Kolkata

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

ITA 1228/KOL/2018[2011-12]Status: DisposedITAT Kolkata17 Jan 2020AY 2011-12

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1228/Kol/2018 ("नधा"रणवष" / Assessment Year:2011-12)

For Appellant: Shri S.K. Tulsiyan, Advocate & Ms. Lata Goyal, ACAFor Respondent: Shri Radhey Shyam, CIT

Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1228/Kol/2018 ("नधा"रणवष" / Assessment Year:2011-12) M/s SPML Infra Ltd. Vs. DCIT, Circle-8(2), Kolkata 22, Camac Street, Block-A, 3rd Floor, Kolkata-700016 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCS 2469 K (Appellant) .. (Respondent) आयकरअपीलसं./ITA No.1211/Kol/2018 ("नधा"रणवष" / Assessment Year: 2011-12) DCIT, Circle-8(2), Kolkata Vs. M/s SPML Infra Ltd. 22, Camac Street, Block-A, 3rd Floor, Kolkata-700016 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCS 2469 K (Appellant) .. (Respondent) Ap…

DCIT, Circle - 8(2), Kolkata vs. M/S. Spml Infra Limited, Kolkata

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

ITA 1211/KOL/2018[2011-12]Status: DisposedITAT Kolkata17 Jan 2020AY 2011-12

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1228/Kol/2018 ("नधा"रणवष" / Assessment Year:2011-12)

For Appellant: Shri S.K. Tulsiyan, Advocate & Ms. Lata Goyal, ACAFor Respondent: Shri Radhey Shyam, CIT

Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1228/Kol/2018 ("नधा"रणवष" / Assessment Year:2011-12) M/s SPML Infra Ltd. Vs. DCIT, Circle-8(2), Kolkata 22, Camac Street, Block-A, 3rd Floor, Kolkata-700016 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCS 2469 K (Appellant) .. (Respondent) आयकरअपीलसं./ITA No.1211/Kol/2018 ("नधा"रणवष" / Assessment Year: 2011-12) DCIT, Circle-8(2), Kolkata Vs. M/s SPML Infra Ltd. 22, Camac Street, Block-A, 3rd Floor, Kolkata-700016 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCS 2469 K (Appellant) .. (Respondent) Ap…

Toyo Enggineering India Ltd, Mumbai vs. Addl CIT RG 10(3), Mumbai

ITA 6219/MUM/2014[2009-10]Status: DisposedITAT Mumbai04 Apr 2018AY 2009-10

For Appellant: S/Shri M.P. Lohia and Nikhil TiwariFor Respondent: Shri M.V. Rajguru –Sr.DR

Section 145Section 254(1)

…आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण मुंबई “एल एल ” ” ” ” खंडपीठ खंडपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई एल एल खंडपीठ खंडपीठ Income-tax Appellate Tribunal “L”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"", लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं रिवश सूद एवं रिवश सूद रिवश सूद, "याियक रिवश सूद "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील आयकर अपील संसंसंसं./I.T.A./6219/Mum/2014, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2009-10 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर अपी…

Jacobs Engineering (India) Pvt. Ltd. v. ACIT

Judgments citing Jacobs Engineering (India) Pvt. Ltd. v. ACIT