How many judgments cite JMS Mining (P.) Ltd. v. PCIT?

93 judgments on BharatTax cite JMS Mining (P.) Ltd. v. PCIT (130 Taxmann.com 118), spanning 2021 to 2026.

Which sections of the Income Tax Act does JMS Mining (P.) Ltd. v. PCIT come up under?

It is most often cited in judgments turning on Section 80G, Section 37(1), Section 143(3), Section 263, Section 144B, Section 135.

JMS Mining (P.) Ltd. v. PCIT

130 Taxmann.com 118Income Tax Appellate Tribunal2021#1218 most cited

What is JMS Mining (P.) Ltd. v. PCIT authority for?

Donations made as part of Corporate Social Responsibility (CSR) expenditure are eligible for deduction under Section 80G if all conditions of Section 80G are satisfied. Such expenses are not automatically disallowed merely because they are CSR expenditure, in the absence of specific amendments to Section 80G similar to those in Section 37(1).

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2021 to 2026.

Also referred to as

JMS Mining v PCIT · Section 80G deduction · CSR expenditure · Corporate Social Responsibility · donations under 80G · allowability of CSR expenses · Section 37(1) explanation · 80G conditions · ITAT Kolkata

Also reported as

190 ITD 702

Sections most often in play

Section 80G Section 37(1)Section 143(3)Section 263 Section 144B Section 135 Section 142(1)Section 14A

Issues it is cited on

section 80g(2)(a)section 80g(1)section 80g(2)csr expenditure section 135 section 35(1)(i)section 80g(5)(vi)section 92ba explanation to section 37 section 30 section 80g tax benefit

Judgments citing JMS Mining (P.) Ltd. v. PCIT

M/S Enam Asset Management Company Private Limited, Mumbai vs. PCIT-3, Mumbai

In the result, grounds of

ITA 2756/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Sept 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Dharan Gandhi,ARFor Respondent: Shri Hemanshu Joshi, (Sr. DR)

Section 135Section 142(1)Section 143(3)Section 263Section 37Section 37(1)Section 80G

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.2756/MUM/2025 (A.Y. 2020-21) M/s Enam Asset Management v/s. Principal Commissioner of Company Private Limited बनाम | Income Tax – 3, Income Tax 810, Raheja Chambers, Free Department, 6th Floor, Press Journal Road, Nariman Aaykar Bhawan, Maharishi Point, Mumbai –400021, Karve Road, Mumbai- Maharashtra 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE3554C Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Dharan Gandhi,AR Responden…

Email Pharmaceuical Industries Pvt Ltd, Mumbai vs. PCIT-4, Mumbai

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

ITA 2079/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Sept 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarm/S Emil Pharmaceutical V/S. Principal Commissioner Of Industries Pvt. Ltd. बनाम Income Tax-4 101, Mangalam, Kulupwadi Room No. 629, Aayakar Road, Borivali East, Mumbai Bhawan, Maharishi Karve –400101, Maharashtra Road, Mumbai–400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace0922A Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Anil Thakrar, CA (Virtually appeared)For Respondent: Shri Hemanshu Joshi, (Sr. DR)

Section 115BSection 142(1)Section 143(3)Section 263Section 80G

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER M/s Emil Pharmaceutical v/s. Principal Commissioner of Industries Pvt. Ltd. बनाम Income Tax-4 101, Mangalam, Kulupwadi Room No. 629, Aayakar Road, Borivali East, Mumbai Bhawan, Maharishi Karve –400101, Maharashtra Road, Mumbai–400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE0922A Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Anil Thakrar, CA (Virtually appeared) Respondent by : Shri Hemanshu Joshi, (Sr. DR) Date of Hearing 23.07…

Booking.Com India Support & Marketing Services Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 6(1)(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 3675/MUM/2025[2020-21]Status: DisposedITAT Mumbai15 Sept 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Ajit Jain, Shri Siddhesh ChauguleFor Respondent: Shri Satyaprakash R. Singh, CIT D/R

Section 142(1)Section 143(3)Section 263Section 80G

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 3675/Mum/2025 Assessment Year: 2020-21 Booking.Com India Support Principal Commissioner of & Marketing Services Income Tax, Mumbai - 6 Vs Private Limited Unit No. 06, Level 7 Parinee Crescenzo Plot No. 38/39, G Block Road Bandra Kurla Complex Bandra (East) S.O. Mumbai - 400051 [PAN: AAECB5759L] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Ajit Jain, Shri Siddhesh Chaugule & Ms. S…

Augmont Enterprises Private Limited, Mumbai vs. ACIT - Circle 6(1)(2), Mumbai

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

ITA 3096/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Sept 2025AY 2020-21

Bench: Shriom Prakash Kant & Shri Raj Kumar Chauhanaugmont Enterprises Pvt. Ltd. Acit Circle-6(1)(2), 201, A/B & 202, 2Nd Floor, Trade Vs. R. No. 506, 5Th Floor, Aayakar World, D-Wing, Kamala Mills Bhavan, Mumbai-400 020 Compound, S. B. Marg, Lower Parel (West), Mumbai-400 003. Pan: Aagcr3007D (Appellant) (Respondent) Assessee Represented By : Ms. Ridhisha Jain, Ld. Ar Department Represented By : Shri Rajesh Kumar Yadav, Ld. Dr Date Of Conclusion Of Hearing : 05.08.2025 Date Of Pronouncement : 12.09.2025

Section 143(2)Section 143(3)Section 263Section 37(1)Section 41Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRIOM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Augmont Enterprises Pvt. Ltd. ACIT Circle-6(1)(2), 201, A/B & 202, 2nd Floor, Trade Vs. R. No. 506, 5th floor, Aayakar World, D-Wing, Kamala Mills Bhavan, Mumbai-400 020 Compound, S. B. Marg, Lower Parel (West), Mumbai-400 003. PAN: AAGCR3007D (Appellant) (Respondent) Assessee Represented by : Ms. Ridhisha Jain, Ld. AR Department Represented by : Shri Rajesh Kumar Yadav, Ld. DR Date of conclusion of Hearing : 05.08.2025 Date of Pronouncement : 12.09.2025 O R D E R…

Chemical Process Piping Pvt Ltd, Mumbai vs. Principal Commissioner of Income Tax -6, Mumbai

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

ITA 2953/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Sept 2025AY 2020-21

Bench: Shriom Prakash Kant & Shri Raj Kumar Chauhanm/S. Chemical Process Piping Pcit, Mumbai-6, Pvt. Ltd. Vs. R. No. 501, Aayakar Bhavan, Ground Floor, Cpe Plot, B.S.D. Marg, Churchgate, Mumbai-400 Govandi, Mumbai-400 088 020 Pan: Aaccc6212D (Appellant) (Respondent) Assessee Represented By : Shri Nishit Gandhi & Shri Harshad Shah, Ld. Ars Department Represented By : Shri R. A. Dhyani, Ld. Dr Date Of Conclusion Of Hearing : 12.06.2025 Date Of Pronouncement : 12.09.2025

Section 143(3)Section 263Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRIOM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER M/s. Chemical Process Piping PCIT, Mumbai-6, Pvt. Ltd. Vs. R. No. 501, Aayakar Bhavan, Ground Floor, CPE Plot, B.S.D. Marg, Churchgate, Mumbai-400 Govandi, Mumbai-400 088 020 PAN: AACCC6212D (Appellant) (Respondent) Assessee Represented by : Shri Nishit Gandhi & Shri Harshad Shah, Ld. ARs Department Represented by : Shri R. A. Dhyani, Ld. DR Date of conclusion of Hearing : 12.06.2025 Date of Pronouncement : 12.09.2025 O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. Thi…

Perfect Filaments Limited, Mumbai vs. Principal Commissioner of Income Tax Circle -4, Mumbai

In the result, the appeal by the assessee is partly allowed in terms of our aforesaid decision

ITA 3501/MUM/2025[2020-21]Status: DisposedITAT Mumbai10 Sept 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailperfect Filaments Limited, E-23/24/25/26, Commerce Centre, Tardeo Road Tulsi Wadi, S.O., ............... Appellant Mumbai - 400034 Pan : Aaacp4215F V/S Principal Commissiioner Of Income Tax-4 ……………… Respondent 6Th Floor, Aayakar Bhavan, M.K. Road, Mumbai – 400020 Assessee By : Shri Dharan Gandhi Revenue By : Shri R.A. Dhyani, Cit-Dr

For Appellant: Shri Dharan GandhiFor Respondent: Shri R.A. Dhyani, CIT-DR

Section 143(3)Section 201Section 263Section 40Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Perfect Filaments Limited, E-23/24/25/26, Commerce Centre, Tardeo Road Tulsi wadi, S.O., ............... Appellant Mumbai - 400034 PAN : AAACP4215F v/s Principal Commissiioner of Income Tax-4 ……………… Respondent 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai – 400020 Assessee by : Shri Dharan Gandhi Revenue by : Shri R.A. Dhyani, CIT-DR Date of Hearing – 21/08/2025 Date of Order - 10/09/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the pr…

Torrent Investments Limited (Formerly Known As Torrent Investments Private Limited), Ahmedabad vs. The Pr.CIT, Ahmedabad-3, Ahmedabad

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

ITA 1094/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad09 Sept 2025AY 2020-21

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Respondent byFor Respondent: Shri Sher Singh, CIT-DR

Section 143(3)Section 14ASection 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER I.T.A. No. 1094/Ahd/2025 (Assessment Year: 2020-21) Torrent Investments Ltd., Vs. Principal Commissioner of (Formerly known as Torrent Income Tax-3, Investments Pvt. Ltd.), Ahmedabad Samanvay, 600, Tapovan, Ambavadi, Ahmedabad-380015 [PAN No.AAACT5459R] (Appellant) .. (Respondent) Shri Vartik Chokshi, AR Appellant by : Respondent by : Shri Sher Singh, CIT-DR Date of Hearing 12.08.2025 09.09.2025 Date of Pronouncement O R D E R PER: ANNAPURNA GUPTA - AM: The present…

Fineotex Chemical Limited, Mumbai vs. PCIT-4, Mumbai

In the result, the appeal of the assesse bearing ITA No

ITA 3458/MUM/2025[2020-21]Status: DisposedITAT Mumbai04 Sept 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjeefineotex Chemical Limited Vs Pcit-4, Room No.629, 6Th Floor, Aayakar 42-43, Manorama Chambers, S.V. Road, Bandra (E), Mumbai- Bhavan, M.K. Road, Mumbai-400 400 050 020 Pan: Aaacf8360M Appellant Respondent

For Appellant: Shri Lalchand ChoudharyFor Respondent: Shri Vivek Perampurna (CIT DR)

Section 143(1)Section 143(3)Section 263Section 40Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Fineotex Chemical Limited vs PCIT-4, Room No.629, 6th Floor, Aayakar 42-43, Manorama Chambers, S.V. Road, Bandra (E), Mumbai- Bhavan, M.K. Road, Mumbai-400 400 050 020 PAN: AAACF8360M APPELLANT RESPONDENT Assessee by : Shri Lalchand Choudhary Respondent by : Shri Vivek Perampurna (CIT DR) Date of hearing : 02/09/2025 Date of pronouncement : 04/09/2025 O R D E R Per Anikesh Banerjee (JM): The instant appeal of the assessee filed against the order of t…

Pramod Lakra, Deputy Commissioner of Income Tax, Circle-11(1), Kolkata vs. Balrampur Chini Mills Ltd, Kolkata

In the result all the four appeals of the revenue are dismissed

ITA 1082/KOL/2025[2021-22]Status: DisposedITAT Kolkata26 Aug 2025AY 2021-22

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri S.K. Tulsiyan, &For Respondent: Shri Praveen Kishore, DR

Section 80Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA Nos.1079 to 1082/KOL/2025 (Assessment Year:2017-18, 2018-19, 2020-21 & 2021-22) Balrampur Chini Mills Ltd. DCIT, Circle 11(1) FMC Fortuna, 2nd Floor, Aaykar Bhavan, 6 th Floor, P-7, 234/3A, AJC Bose Road, Chowringhee Square, Vs. Minto Park, Kolkata-700020 Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAACB9373Q Assessee by : Shri S.K. Tulsiyan, & Ms. Lata Goyal, Ars Revenue by : Shri Praveen Kishore, DR Date of hearing: 23.07.2025 Date of pronouncement: 26.08.2025…

Pramod Lakra, Deputy Commissioner of Income Tax, Circle-11(1), Kolkata vs. Balrampur Chini Mills Ltd, Kolkata

In the result all the four appeals of the revenue are dismissed

ITA 1081/KOL/2025[2020-21]Status: DisposedITAT Kolkata26 Aug 2025AY 2020-21

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri S.K. Tulsiyan, &For Respondent: Shri Praveen Kishore, DR

Section 80Section 92C

Pramod Lakra, Deputy Commissioner of Income Tax, Circle-11(1), Kolkata vs. Balrampur Chini Mills Ltd, Kolkata

In the result all the four appeals of the revenue are dismissed

ITA 1080/KOL/2025[2018-19]Status: DisposedITAT Kolkata26 Aug 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri S.K. Tulsiyan, &For Respondent: Shri Praveen Kishore, DR

Section 80Section 92C

Pramod Lakra, Deputy Commissioner of Income Tax, Circle-11(1), Kolkata vs. Balrampur Chini Mills Ltd, Kolkata

In the result all the four appeals of the revenue are dismissed

ITA 1079/KOL/2025[2017-18]Status: DisposedITAT Kolkata26 Aug 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri S.K. Tulsiyan, &For Respondent: Shri Praveen Kishore, DR

Section 80Section 92C

M/S. Industrial Solvents and Chemicals Private Limited, Mumbai vs. Principal Commissioner of -3, Mumbai

In the result, appeal of the assessee is allowed

ITA 3350/MUM/2025[2020-21]Status: DisposedITAT Mumbai26 Aug 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Revenue byFor Respondent: Shri R. A. Dhyani, CIT D/R

Section 143(3)Section 263Section 80G

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 3350/Mum/2025 Assessment Year: 2020-21 M/s. Industrial Solvents and Principal Commissioner Chemicals Private Ltd. of Income Tax – Mumbai Vs - 3 101, 10th Floor Atlanta 201 Nariman Point Mumbai - 400021 [PAN: AAACI1068D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Shri Dharan Gandhi a/w Shri Sanjay Gandhi, A/Rs Assessee by : Revenue by : Shri R. A. Dhyani, CIT D/R सुनवाई की तारीख/Date of Hearing :…

Val Organics Pvt Ltd, Mumbai vs. Dy Comm. of Incomet Tax Circle-4(3)(1), Mumbai

In the result, appeal of the assessee stands allowed

ITA 2473/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Aug 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2020-21 Val Organics Pvt. Ltd. Dy. Commissioner Of Income 4401, Kohinoor Square, B-Wing, Tax, Circle 4(3)(1), Mumbai. N.C. Kelkar Marg, Opp: Shiv Sena Vs. Room No. 649, 6Th Floor, Bhavan, Dadar West, Aayakar Bhavan, Maharashi Mumbai- 400028 Karve Road, Mumbai- 400020 Pan No. Aaacv 4456 E Appellant Respondent

For Appellant: Mr. Shekhar GuptaFor Respondent: Mr. Vivek Perampurna, CIT-DR

Section 135Section 143(3)Section 144BSection 263Section 37Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2020-21 Val Organics Pvt. Ltd. Dy. Commissioner of Income 4401, Kohinoor Square, B-wing, Tax, Circle 4(3)(1), Mumbai. N.C. Kelkar Marg, Opp: Shiv Sena Vs. Room No. 649, 6th Floor, Bhavan, Dadar West, Aayakar Bhavan, Maharashi Mumbai- 400028 Karve Road, Mumbai- 400020 PAN NO. AAACV 4456 E Appellant Respondent Assessee by : Mr. Shekhar Gupta Revenue by : Mr. Vivek Perampurna, CIT-DR Date of Hearing : 08/07/2025 Date of pronouncement : 25/08/2025…

Krishna Processors & Industries Pvt Ltd, Mumbai vs. Pr. Commissioner of Income Tax 4 Mumbai, Mumbai

In the result, appeal of the assessee is allowed, in terms of our aforesaid observations

ITA 2877/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Aug 2025AY 2020-21

Bench: Shri Amit Shukla & Shri Arun Khodpiaआयकर अपील सं. / Ita No.2877/Mum/2025 "नधा"रण वष" / Assessment Year :2020-21 Krishna Processors & Industries Pvt. Ltd. 312, 2Nd Floor, Kalbadevi Road, Mumbai-400 002 (Mh) Pan : Aadck1539Q

For Appellant: Shri Mandar VaidyaFor Respondent: Shri Ritesh Mishra, CIT-DR

Section 135Section 143(3)Section 263Section 263(1)Section 37(1)Section 80GSection 80G(2)

…आयकर अपील"य अ"धकरण "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL, “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2877/MUM/2025 "नधा"रण वष" / Assessment Year :2020-21 Krishna Processors & Industries Pvt. Ltd. 312, 2nd Floor, Kalbadevi Road, Mumbai-400 002 (MH) PAN : AADCK1539Q ........अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax, Mumbai-4 ……""यथ" / Respondent Assessee by : Shri Mandar Vaidya Revenue by : Shri Ritesh Mishra, CIT-DR सुनवाई क" तार"ख / Date of Hearing :14.08.2025 घोषणा क" तार"ख / Date of Pronou…

Vibrant Advertising Private Limited, Ahmedabad vs. Principal Commissioner of Income-Tax, Ahmedabad-3, Ahmedabad

In the result, the appeal of the assessee is allowed and the order passed under section 263 of the Act by the Principal CIT is quashed

ITA 1164/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri R P Rastogi, CIT-DR

Section 115BSection 135Section 143(3)Section 144BSection 263Section 800Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.1164/Ahd/2025 (Assessment Year: 2020-21) Vibrant Advertising Pvt. Ltd., Vs. Principal Commissioner of 701, Capstone, Surendra Mangaldas Income Tax, Road, Opp. Chirag Motors, Ahmedabad-3 Ellisbridge, Ahmedabad-380006 [PAN No.AAACV7737Q] (Appellant) .. (Respondent) Appellant by : Shri Nimesh Vora, AR Respondent by: Shri R P Rastogi, CIT-DR Date of Hearing 31.07.2025 Date of Pronouncement 06.08.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:…

Kkr India Advisors Private Limited, Mumbai vs. The Principal Commissioner of Income Tax, Mumbai-6, Mumbai

In the result, the appeal filed by the assessee bearing ITA 3599/Mum/2025

ITA 3599/MUM/2025[2020-2021]Status: DisposedITAT Mumbai06 Aug 2025AY 2020-2021

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Niraj ShethFor Respondent: Shri Ritesh Mishra, CIT DR

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144BSection 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA Nos 3599/Mum/2025 (Assessment Yeas: 2020-21) KKR India Advisors Private vs The Principal Commissioner of Limited, Income-tax, 2nd Room No.501, 5th Floor, Aayakar Floor, Piramal Tower, Peninsula Corporate Park, Bhavan, M.K. Road, Mumbai-400 Ganpatrao Kadam Marg, 020 Lower Parel, Mumbai-400 013 PAN: AADCK5826G APPELLANT RESPONDENT Assessee by : Shri Niraj Sheth Respondent by : Shri Ritesh Mishra, CIT DR Date of hearing : 04/08/2025 Date of pronouncement :…

Ravi Dyeware Company Private Limited, Nariman Point, Mumbai, Maharashtra vs. DCIT- 3(3)(1), Mumbai, Aayakar Bhawan

In the result, appeal filed by the assessee is allowed

ITA 2900/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Aug 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Girish Agrawalravi Dyeware Co. Pvt Ltd., Vs. Dcit – 3(3)(1) 121 Atlanta, Vs Marg Aayakar Bhavan Nariman Point, Mumbai – Mumbai. 400021. Pan/Gir No. Aaacr4665F (Applicant) (Respondent)

Section 142(1)Section 263Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Ravi Dyeware Co. Pvt Ltd., Vs. DCIT – 3(3)(1) 121 Atlanta, VS Marg Aayakar Bhavan Nariman Point, Mumbai – Mumbai. 400021. PAN/GIR No. AAACR4665F (Applicant) (Respondent) Assessee by Shri Prateek Jain Revenue by Shri Umashankar Prasad, CIT DR Date of Hearing 15.07.2025 Date of Pronouncement 06.08.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order dt. 13.03.2025 passed u/s 263 of the Inco…

Abhay Ispat (India) Private Limited, Mumbai vs. Principal Commissioner of Income Tax Officer, Mumbai - 6, Mumbai

In the result, the appeal by the assessee is allowed

ITA 3575/MUM/2025[2020-21]Status: DisposedITAT Mumbai05 Aug 2025AY 2020-21

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Gaurav KabraFor Respondent: Shri Rajesh Kumar Yadav, CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 263Section 37Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.3575/MUM/2025 Assessment Year : 2020-21 Abhay Ispat (India) Pvt. Ltd., 304, Platinum, Jawahar Road Ghatkopar C, Mumbai - 400077 Appellant PAN: AADCA6167C v/s Respondent Principal Commissioner of Income Tax - 6, Room No.501, 5th Floor, Aayakar Bhavan, Maharishi Karve Road, Mumbai - 400020 Assessee by : Shri Gaurav Kabra Revenue by : Shri Rajesh Kumar Yadav, CIT-DR Date of Hearing – 31/07/2025 Date of Order – 05/08/2025 ORDER PER SANDEEP SINGH KARHAIL, J.M. The as…

Worldquant Research (India) Pvt Ltd, Mumbai vs. The Principle CIT-6, Mumbai

In the result, appeal of the assessee is allowed

ITA 3549/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

For Appellant: Ms. Chandni Shah, Mr. Hardik Nirmal &For Respondent: Shri Swapnil Choudhary, Sr. D/R

Section 143(3)Section 263Section 37(1)Section 80G

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, HON’BLE JUDICIAL MEMBER I.T.A. No. 3549/Mum/2025 Assessment Year: 2020-21 WorldQuant Research (India) The Principal Commissioner Private Limited of Income Tax, Mumbai - 6 Vs 1102, 11th Floor Hiranandani Knowledge Park Technology Street Hiranandani Gardens Mumbai - 400076 [PAN: AAACW8197K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Ms. Chandni Shah, Mr. Hardik Nirmal & Ms. Tejal Saraf, A/Rs Revenue by : Shri Swapnil Choudha…