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).

93

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 80GSection 37(1)Section 143(3)Section 263Section 144BSection 135Section 142(1)Section 14A

Issues it is cited on

section 80g(2)(a)section 80g(1)section 80g(2)csr expendituresection 135section 35(1)(i)section 80g(5)(vi)section 92baexplanation to section 37section 30section 80gtax benefit

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

Pashupati Capital Services Private Limited, Mumbai vs. Principal Commissioner of Income Tax Officer, Mumbai - 4, Mumbai

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

ITA 2985/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-21

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhan

Section 135Section 142(1)Section 143(2)Section 143(3)Section 263Section 28Section 37Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 2985/MUM/2025(A.Y: 2020-21) M/s. Pashupati Capital Services Pvt. Ltd. PCIT, Mumbai-4, 806, DLH Park NR. MTNL Tele, SV Road, Goregaon West, Maharashtra- 400 104 Vs. R. No. 629, 6th floor,Aayakar Bhavan, M. K. Road, Mumbai-400 020 PAN: AACCP0795J (Appellant) (Respondent) Assessee Represented by : Ms. Vinita Shah, Ld. AR Department Represented by : Shri R. A. Dhyani, Ld. DR Date of conclusion of Hearing : 24.06.2025 Date of Pronouncement : 31.07.2025 ORDER PER…

Capgemini Technology Services India Limited, Pune vs. Assistant Commissioner of Income Tax, Pune

ITA 1252/PUN/2025[2018-19]Status: DisposedITAT Pune30 Jul 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 115JSection 135Section 142(1)Section 143(3)Section 263Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.1252/PUN/2025 Assessment year : 2018-19 Capgemini Technology Services India Ltd. Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase III, MIDC SEZ, Village Man, Taluka Mulshi, Pune - 411057 PAN: AABCM4573E (Appellant) PCIT, Pune-1 Vs. (Respondent) Assessee by Shri Nikhil S Pathak Department by Shri Amol Khairnar, CIT-DR Date of hearing 29-07-2025 Date of pronouncement 30-07-2025 ORDER PER R.K. PANDA, VP: This appeal filed by the assessee is directed against the orde…

Delhi Duty Services Pvt Ltd, Delhi vs. ACIT, Circle-7(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 784/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Jul 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraita No.784/Del./2025, A.Y. 2016-17 Delhi Duty Services Pvt. Ltd. Assistant Commissioner Of Aero Hub At Cargo City, Income Tax, Circle-7(1), 1St Floor, Pac, Vs. C. R. Building, I. P. Estate Near Cargo Gate-5, New Delhi Igi Airport, New Delhi Pan: Aadcd2518C (Appellant) (Respondent) Appellant By Sh. Ankit B. Agrawal, Ca Ms. Komal Goyal, Ca Respondent By Sh. Om Prakash, Sr. Dr Date Of Hearing 30/07/2025 Date Of Pronouncement 30/07/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Of The Assessee For Assessment Year (‘Ay’) 2016-17 Is Directed Against The Order Dated 13.12.2024 Of The Commissioner Of Income Tax (Appeals)-26, New Delhi [‘Cit(A)’].

Section 143(3)Section 154Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.784/Del./2025, A.Y. 2016-17 Delhi Duty Services Pvt. Ltd. Assistant Commissioner of Aero Hub at Cargo City, Income Tax, Circle-7(1), 1st Floor, PAC, Vs. C. R. Building, I. P. Estate Near Cargo Gate-5, New Delhi IGI Airport, New Delhi PAN: AADCD2518C (Appellant) (Respondent) Appellant by Sh. Ankit B. Agrawal, CA Ms. Komal Goyal, CA Respondent by Sh. Om Prakash, Sr. DR Date of Hearing 30/07/2025 Date of Pronouncement 30/07/2025 ORDER PER AVDHES…

Patel Infrastructure Limited, Ahmedabad vs. The PCIT (Central), Surat, Vadodara

In the result, appeal of the assessee is allowed

ITA 787/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad28 Jul 2025AY 2020-21

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Hardik Vora, ARFor Respondent: Shri Sher Singh, CIT-DR
Section 143(3)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.787/Ahd/2025 (Assessment Year: 2020-21) Patel Infrastructure Ltd., Vs. Principal Commissioner of 401, 501 & 601, MZ Corporate, Income Tax (Central), Ashok Vatika, Double Road Surat At Vadod Corner, Iscon-Ambli Road, Ahmedabad-380058 [PAN No.AADCP2670D] (Appellant) .. (Respondent) Appellant by : Shri Hardik Vora, AR Respondent by: Shri Sher Singh, CIT-DR Date of Hearing 10.07.2025 Date of Pronouncement 28.07.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIA…

S Kant Healthcare Ltd, Mumbai vs. Principal Commissionerer of Income Tax Circle -5, Mumbai

In the result, appeal of the assessee is allowed

ITA 3357/MUM/2025[2021-22]Status: DisposedITAT Mumbai25 Jul 2025AY 2021-22

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

For Appellant: Shri V. Jani, A/RFor Respondent: Shri Swapnil Choudhary, Sr. D/R
Section 143(3)Section 263Section 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. 3357/Mum/2025 Assessment Year: 2021-22 S Kant Healthcare Ltd. The Principal Commissioner of 3-A, Shivsagar Estate Income Tax - 5 Vs North Wing Dr. Annie Besant Road Worli Mumbai - 400018 [PAN: AAECS5406P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri V. Jani, A/R Revenue by : Shri Swapnil Choudhary, Sr. D/R सुनवाई की तारीख/Date of Hearing : 23/07/2025 घोषणा की तारीख /Date of Pronounce…

Bachharaj & Co Private Limited, Mumbai vs. Pr Comm. of Income Tax-3, Mumbai

In the result, appeal of the assessee is allowed

ITA 2613/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Jul 2025AY 2020-21

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

For Appellant: Shri Kirit Kamdar, A/RFor 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 ANIKESH BANERJEE, HON’BLE JUDICIAL MEMBER I.T.A. No. 2613/Mum/2025 Assessment Year: 2020-21 Bachhraj & Co. Private Limited Principal Commissioner of 2nd Floor, Bajaj Bhavan Income Tax-3, Mumbai Vs 226 J.B. Marg Nariman Point Mumbai - 400021 [PAN: AAACB5589N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Kirit Kamdar, A/R Revenue by : Shri Satyaprakash R. Singh, CIT D/R सुनवाई की तारीख/Date of Hearing : 23/07/2025 घोषणा की तारीख /Date…

E-Xpress Interactive Software Private Limited, Mumbai vs. PCIT-04, Mumbai

In the result, appeals of the revenue are dismissed

ITA 1951/MUM/2025[2020-21]Status: DisposedITAT Mumbai24 Jul 2025AY 2020-21

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am E-Xpress Interactive Software Private Pcit-4, Limited Mumbai 401, 4Th Floor, Wester Edge 1, Vs. Western Express High Way, Borivali (E), Mumbai-400 066

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Ritesh Misra
Section 143(3)Section 263Section 37Section 37(1)Section 80CSection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM E-xpress Interactive Software Private PCIT-4, Limited Mumbai 401, 4th Floor, Wester Edge 1, Vs. Western Express High Way, Borivali (E), Mumbai-400 066 PAN/GIR No. AAACE 6838 R (Appellant) : (Respondent) Appellant by : Shri Bhupendra Shah Respondent by : Shri Ritesh Misra Date of Hearing : 16.07.2025 Date of Pronouncement : 24.07.2025 O R D E R Per Saktijit Dey, VP: This is an appeal by the assessee against order dated 21.03.2025, passed u/s. 263 of the Income Tax Act, 1961 (‘the Act’) by learned…

Jeevandeep Edumedia Private Limited, Mumbai vs. Principle CIT-6, Mumbai

In the result, the a In the result, the appeal of the assessee is stands allowed

ITA 2517/MUM/2025[2020-21]Status: DisposedITAT Mumbai17 Jul 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2020-21 Jeevandeep Edumedia Pvt. Ltd., Pr. Cit-6, 1St Floor, Sun Paradise Business 501,5Th Floor, Aayakar Bhavan, Plaza, Senapati Bapat Marg, Vs. Maharishi Karve Road, Lower Parel (West), Mumbai-400020. Mumbai-400013. Pan No. Aabcj 0180 G Appellant Respondent

For Appellant: Mr. Vivek Perampurna, CIT-DRFor Respondent: Mr. Sanjay Parikh
Section 143(3)Section 263Section 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 Jeevandeep Edumedia Pvt. Ltd., Pr. CIT-6, 1st floor, Sun Paradise Business 501,5th floor, Aayakar Bhavan, Plaza, Senapati Bapat Marg, Vs. Maharishi Karve Road, Lower Parel (West), Mumbai-400020. Mumbai-400013. PAN NO. AABCJ 0180 G Appellant Respondent : Mr. Sanjay Parikh Assessee by : Mr. Vivek Perampurna, CIT-DR Revenue by : 09/07/2025 Date of Hearing Date of pronouncement : 17/07/2025 ORDER PER OM PRAKASH KANT, AM This appeal by the…

Deputy Commissioner of Income Tax, Chennai vs. Ashok Leyland Limited, Chennai

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

ITA 1663/CHNY/2024[2019-20]Status: DisposedITAT Chennai07 Jul 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.R. VijayaraghavanFor Respondent: Ms.Ann Marry Baby, CIT
Section 14ASection 92C

…d that no such debar has been set out by the Legislature in any other sub-clauses of Section 80G of the Act. We find the reliance placed by the Ld. AR of the appellant on the decision of this Tribunal at Kolkata in the case of JMS Mining Pvt. Ltd. v. PCIT (190 ITD 702) to be relevant, wherein this Tribunal after considering the provisions of Explanation (2) to Section 37 of the Act and Section 80G of the Act, observed that the Parliament intended restrictions to CSR expenditure spent by way of donations to only two funds/trusts i.e. Swachh Bharat Kosh and Clean Ganga Fund. The Tribunal accordingly ITA Nos.…

Ashok Leyland Limited, Chennai vs. DCIT Non Corp Circle 8(1) Ltu - II, Chennai

ITA 1402/CHNY/2024[2019-20]Status: DisposedITAT Chennai07 Jul 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1402/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 M/S. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [Pan: Aaaса 4651 L] (अपीलार्थी/Appellant) V. The Dcit, Ncc-8(1), Ltu-Ii, Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1663/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 The Dcit, Ncc-8, Chennai. (अपीलार्थी/Appellant) V. M/S. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [Pan: Aaaса 4651 L] (प्रत्यर्थी/Respondent) Assessee By : Mr.R. Vijayaraghavan, Advocate Department By : Ms.Ann Marry Baby, Cit सुनवाईकीतारीख/Date Of Hearing : 04.06.2025 घोषणाकीतारीख /Date Of Pronouncement : 07.07.2025 आदेश / Order Per Aby T. Varkey, Jm: These Are Cross-Appeals Preferred By The Assessee As Well As The Revenue Against The Order Of The Learned Commissioner Of Income Tax

For Appellant: Mr.R. Vijayaraghavan, AdvocateFor Respondent: Ms.Ann Marry Baby, CIT
Section 14ASection 92C

…oted that no such debar has been set out by the Legislature in any other sub-clauses of Section 80G of the Act. We find the reliance placed by the Ld. AR of the appellant on the decision of this Tribunal at Kolkata in the case of JMS Mining Pvt. Ltd. v. PCIT (190 ITD 702) to be relevant, wherein this Tribunal after considering the provisions of Explanation (2) to Section 37 of the Act and Section 80G of the Act, observed that the Parliament intended restrictions to CSR expenditure spent by way of donations to only two funds/trusts i.e. Swachh Bharat Kosh and Clean Ganga Fund. The Tribunal accordingly ITA Nos.1402…

The Ruby Mills Limited, Mumbai vs. PCIT (Central) - 8, Mumbai

In the result, appeals of the revenue are dismissed

ITA 3035/MUM/2025[2020-21]Status: DisposedITAT Mumbai27 Jun 2025AY 2020-21

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) The Ruby Mills Limited Pr. Commissioner Of Income Tax 11Th Floor, Ruby House A, Vs (Central)-5, Aayakar Bhawan, J.K. Sawant Marg, Dadar West, Mumbai-400020. Mumbai – 400028. [Pan No. Aaact0220G] Appellant / Assessee Respondent / Revenue

Section 143(3)Section 254(1)Section 263Section 263(1)Section 68Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) The Ruby Mills Limited Pr. Commissioner of Income Tax 11th Floor, Ruby House A, Vs (Central)-5, Aayakar Bhawan, J.K. Sawant Marg, Dadar West, Mumbai-400020. Mumbai – 400028. [PAN No. AAACT0220G] Appellant / Assessee Respondent / Revenue Assessee by Ms. Simran Dhawan & Ravi Ganatra Advocates Revenue by Shri Umashankar Prasad, CIT-DR Date of institution of appeal 30.04.2025 Date of hearing 26.06.2025 Date of pronouncement 27.06.2025 Order under section…

First Advantage Private Limited, Mumbai vs. Principal Commissioner of Income Tax, Mumbai - 4, Mumbai

In the result, appeal of the assessee is allowed

ITA 3291/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Jun 2025AY 2020-21

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

For Appellant: Shri Nitesh Joshi/Ms. Sonakshi Jhunjhunwala, A/RsFor Respondent: Shri Bhagirath Ramawat, Sr. D/R
Section 115JSection 135Section 142(1)Section 143(2)Section 143(3)Section 263Section 37Section 80G

…| आयकर अपील"य अ"धकरण "यायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 3291/Mum/2025 Assessment Year: 2020-21 First Advantage Private Limited Principal Commissioner of 12th Floor, Suite No. 002 Income Tax, Mumbai – 4, Vs Mumbai Oberoi Commerz 1, Oberoi Gander City, Goregaon East Mumbai - 400063 [PAN: AAACQ0706E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Nitesh Joshi/Ms. Sonakshi Jhunjhunwala, A/Rs Revenue by : Shri Bhagirath Ramawat, Sr. D/R स…

Raj Shipping Agencies Limited, Mumbai vs. Principal Commissioner of Income Tax -5, Mumbai

In the result, appeals of the revenue are dismissed

ITA 2853/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Jun 2025AY 2020-21

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) Raj Shipping Agencies Limited Pr. Commissioner Of Income Tax- Banaji Mansion, 17 Banaji Street Fort, Vs 5, Aayakarbhawan, Mumbai – 400023. Mumbai-400020. [Pan No. Aaacr3051R] Appellant / Assessee Respondent / Revenue

Section 143(3)Section 254(1)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) Raj Shipping Agencies Limited Pr. Commissioner of Income Tax- Banaji Mansion, 17 Banaji Street Fort, Vs 5, AayakarBhawan, Mumbai – 400023. Mumbai-400020. [PAN No. AAACR3051R] Appellant / Assessee Respondent / Revenue Assessee by Shri Nitish Joshi, Advocate / (AR) Revenue by Shri Umashankar Prasad, CIT-DR Date of institution of appeal 25.04.2025 Date of hearing 25.06.2025 Date of pronouncement 25.06.2025 Order under section 254(1) of Income Tax Act PE…

Dalal and Broacha Stock Broking Pvt Ltd, Mumbai vs. Pr. Commissioner of Income Tax-4, Mumbai

In the result, appeals of the revenue are dismissed

ITA 2718/MUM/2025[2020-21]Status: DisposedITAT Mumbai23 Jun 2025AY 2020-21

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) Dalal & Broacha Stock Broking Pr. Commissioner Of Income Tax-4, Pvt. Ltd. Vs Aayakar Bhawan, M.K.Road, 506, Maker Chambers V, 221, Mumbai Nariman Point, Mumbai – 400021. [Pan No. Aaacd5662J] Appellant / Assessee Respondent / Revenue

Section 115BSection 142(1)Section 254(1)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) Dalal And Broacha Stock Broking Pr. Commissioner of Income Tax-4, Pvt. Ltd. Vs Aayakar Bhawan, M.K.Road, 506, Maker Chambers V, 221, Mumbai Nariman Point, Mumbai – 400021. [PAN No. AAACD5662J] Appellant / Assessee Respondent / Revenue Assessee by Shri Dharmesh Shah Advocate with Ms Mitali Parekh, Advocate Revenue by Shri Annavaram Kosuri, Sr. DR Date of institution of appeal 21.04.2025 Date of hearing 19.06.2025 Date of pronouncement 23.06.2025 Order…

Rpg Life Sciences Limited, Worli Mumbai vs. Principal Commissioner of Income Tax -5, Mumbai, Churchgate

In the result, appeal of the assessee is allowed

ITA 2769/MUM/2025[2020-21]Status: DisposedITAT Mumbai20 Jun 2025AY 2020-21

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Krish Desai, A/RFor Respondent: Shri Arun Kanti Datta, CIT, 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 SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 2769/Mum/2025 Assessment Year: 2020-21 RPG Life Sciences Limited Principal Commissioner of Income Tax - 5, Mumbai RPG House, 4th Floor Vs Dr. Annie Besant Road Worli Colony S.O. Mumbai Maharashtra - 400030 [PAN: AADCR8060K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Krish Desai, A/R Revenue by : Shri Arun Kanti Datta, CIT, D/R सुनवाई की तारीख/Date of Hearing : 18/06/2025 घोषणा की तारीख /…

Polynova Industries Limited, Mumbai vs. DCIT 14(1)(1), Mumbai

In the result, the appeal of the assessee stands allowed

ITA 2982/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Jun 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2020-21 Polynova Industries Limited Dcit 14(1)(1) 159, Cst Road, Kalina, Aayakar Bhavan,4Th Floor, Santacruz East, Vs. Mumbai- 400001 Mumbai- 400098 Pan No. Aabcl 0864 D Appellant Respondent

For Appellant: Mr. Rajan Vora &For Respondent: Mr. R. A. Dhyani, CIT-DR
Section 143(1)Section 143(3)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2020-21 Polynova Industries Limited DCIT 14(1)(1) 159, CST Road, Kalina, Aayakar Bhavan,4th Floor, Santacruz East, Vs. Mumbai- 400001 Mumbai- 400098 PAN NO. AABCL 0864 D Appellant Respondent Assessee by : Mr. Rajan Vora & Ms. Palak Mehta Revenue by : Mr. R. A. Dhyani, CIT-DR Date of Hearing : 11/06/2025 Date of pronouncement : 19/06/2025 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against the revision order dated 22…

A.K. Capital Services Limited, Mumbai vs. PCIT, Mumbai

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

ITA 2959/MUM/2025[2020-21]Status: DisposedITAT Mumbai16 Jun 2025AY 2020-21

Bench: Shri Sandeep Gosain, () & Shri Prabhash Shankar, ()

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, (JUDICIAL MEMBER) & SHRI PRABHASH SHANKAR, (ACCOUNTANT MEMBER) I.T.A. No. 2959/Mum/2025 Assessment Year: 2020-21 A. K. Capital Services Vs. Principal Limited Commissioner of 603, 6th Floor, Windsor, Income Tax, Off CST Road, Kalina, Mumbai – 400003. Santacruz, Mumbai – 400098. PAN: AAACA1069L (Appellant) (Respondent) Appellant by Shri. Govind Javeri Respondent by Shri. Rajesh Kumar Yadav (CIT DR) Date of Hearing 12.06.2025 Date of Pronouncement 16.06.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed…

Vistex Asia Pacific Privated Limited, Mumbai vs. PCIT-3, Mumbai

In the result, appeal of the assessee is allowed

ITA 2849/MUM/2025[2020-21]Status: DisposedITAT Mumbai13 Jun 2025AY 2020-21

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: NoneFor Respondent: Ms. Kavita P. Kaushik, Sr. D/R
Section 143(3)Section 263Section 80G

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 2849/Mum/2025 Assessment Year: 2020-21 Vistex Asia Pacific Private Limited Principal Commissioner of Income Tax, Mumbai - 3 401, Windfall Vs Sahar Plaza J.B. Nagar Metro Station Andheri(E) Mumbai - 400053 [PAN: AABCV7660D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : None Revenue by : Ms. Kavita P. Kaushik, Sr. D/R सुनवाई की तारीख/Date of Hearing : 10/06/2025 घोषणा की तारीख /Date of Pronounceme…

Stulz-Chspl (India) Private Limited, Mumbai vs. DCIT 16(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 2665/MUM/2025[2020-21]Status: DisposedITAT Mumbai13 Jun 2025AY 2020-21

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Madhur Agrawal, A/RFor Respondent: Ms. Kavita P. Kaushik, Sr. D/R
Section 143(3)Section 263Section 80G

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 2665/Mum/2025 Assessment Year: 2020-21 Stulz-CHSPL (India) Private Limited DCIT-16(2) 6, Jagruti Industrial Estate Vs Mogul Lane, Mahim Mumbai - 400016 [PAN: AABCC5320P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Madhur Agrawal, A/R Revenue by : Ms. Kavita P. Kaushik, Sr. D/R सुनवाई की तारीख/Date of Hearing : 10/06/2025 घोषणा की तारीख /Date of Pronouncement: 13/06/2025 आदेश/O R D E R PER…

Dy. Commissioner of Income Tax Central Circle 2(3), Mumbai vs. Hinduja Global Solutions Limited, Mumbai

In the result, both the appeals of the revenue are dismissed

ITA 2424/MUM/2025[2020-21]Status: DisposedITAT Mumbai09 Jun 2025AY 2020-21

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiyaआयकर अपील सुं./Ita No. 2423/Mum/2025 (नििाारण वर्ा / Assessment Year :2012-13) आयकर अपील सुं./Ita No. 2424/Mum/2025 (नििाारण वर्ा / Assessment Year :2020-21)

For Appellant: NoneFor Respondent: Shri Ritesh Misra a/w Shri
Section 195Section 40

…|आयकर अपीलीय न्यायाधिकरण न्यायपीठ, म ुंबई| IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER आयकर अपील सुं./ITA No. 2423/MUM/2025 (नििाारण वर्ा / Assessment Year :2012-13) आयकर अपील सुं./ITA No. 2424/MUM/2025 (नििाारण वर्ा / Assessment Year :2020-21) DCIT, CC 2(3), Mumbai v/s. Hinduja Global Solutions Room No. 803, 8th Floor, बिाम Ltd. Pratishtha Bhawan, 1st Floor, Hinduja House, Churchgate, Mumbai- Dr. Annie Besant Road, 400020 Worli Mumbai, Worli S.O. Mumbai, Maharashtra- 400018 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No…