KEC International Ltd. v. DCIT

SCHINDLER INDIA PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX-RANGE 15(3)(2), MUMBAI, MUMBAI

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “H” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. Appellant Respondent 7326/Mum/2017 2013-14 Schindler India Private Limited, B-401, Delphi, Hiranandani Business Park, Powai, Mumbai -400076 [PAN: AAECS1548J] Deputy Commissioner of Income Tax, Circle-15(3)(2), Room No. 473, Aayakar Bhavan, New Marine Lines, Mumbai-400020 7311/Mum/2018 2014-15 Assessee by Ms. Chandani Shah Ms. Nidhi Agarwal Revenue by Shri Ajay Chandra, CIT-DR Date of Hearing 08-04-2025 Date of Pronouncement : 06-06-2025 ORDER PER…

SCHINDLER INDIA PVT. LTD.,MUMBAI vs. DCIT-CIR-15(3)(2), MUMBAI

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “H” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. Α.Υ. Appellant Respondent 7326/Mum/2017 2013-14 Schindler India Private Limited, B-401, Delphi, Hiranandani Business Park, Deputy Commissioner of Income Tax, Circle-15(3)(2), Room No. 473, Aayakar Bhavan, New Marine Lines, Mumbai-400020 7311/Mum/2018 2014-15 Powai, Mumbai -400076 [PAN: AAECS1548J] Assessee by : Ms. Chandani Shah Ms. Nidhi Agarwal Revenue by : Shri Ajay Chandra, CIT-DR Date of Hearing : 08-04-2025 Date of Pronouncement : 06-06-2025…

STATE BANK OF INDIA,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, MUMBAI

In the result, the appeals filed by the assessee are allowed

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 1997-98 & Assessment Year: 1998-99 State Bank Of India Principal Commissioner Of Financial Reporting & Vs. Income Tax-2, Mumbai. Taxation Department, 3Rd Floor , Corporate Centre, Madam Cama Road, Nariman Point, Mumbai-400021 Pan No. Aaacs8577K Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 1997-98 & Assessment Year: 1998-99 State Bank of India Principal Commissioner of Financial Reporting and Vs. Income Tax-2, Mumbai. Taxation Department, 3rd Floor , Corporate Centre, Madam Cama Road, Nariman Point, Mumbai-400021 PAN No. AAACS8577K Appellant Respondent Assessee by : Mr. Percy J. Pardiwalla & Mr. Nitesh Joshi, ARs Revenue by : Mr. B.B. Rajendra Prasad Mr. Choudhary Arunkumar Singh, DRs Last Date of Hearing : 05/07/2019 Date of pronou…

GLOABAL MANSIONS P.LTD,MUMBAI vs. ITO WD 2(1)(4), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Amarjeet Singhassessment Year: 2012-13

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJEET SINGH, JUDICIAL MEMBER Assessment Year: 2012-13 M/s. Global Mansions P. ITO WD 2(1)(4), Ltd., Aayakar Bhavan, Now Merged with Lenient Mumbai - 400020 Finvest P. Ltd., Vs. Off No.2, 3rd Floor, Crescent Chambers, 56 Tamrind Lane, Fort, Mumbai – 400 023 PAN: AAACG1923H (Appellant) (Respondent) Present for: Assessee by : Shri Manish Shah, A.R. Ms. Niyanta Mehta, A.R. Revenue by : Shri Chaudhary Arun Kumar Singh, D.R. Date of Hearing : 17.07.2019 Date of Pronouncement : 13.09.2019 O R D E R…

ALSTOM INDIA LTD,MUMBAI vs. ADDL CIT RG 1(1), MUMBAI

In the result, assessee’s appeal is partly allowed

Bench: Shri Saktijit Deyand Shri G. Manjnatha

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI G. MANJNATHA, ACCOUNTANT MEMBER ITA no.6960/Mum./2014 (Assessment Year :2008–09) G.E. Power India Ltd. (Formerly known as M/s. Alstom India Ltd.), The International, 5th Floor 16, Marine Lines, Cross Road no.1 ……………. Appellant Off Maharshi Karve Marg Churchgate, Mumbai 400 020 PAN – AABCA8679F v/s Addl. Commissioner of Income Tax ……………. Respondent Range–1(1), Mumbai ITA no.6501/Mum./2008 (Assessment Year :2002–03) Dy. Commissioner of Income Tax ……………. Appellant Range–1(1), Mumbai v/s G.E. Power India Ltd.…

DCIT 3(2)(1), MUMBAI vs. MANGALORE REFINERY AND PETROCHEMICALS LTD, MUMBAI

In the result the appeal filed by the revenue is dismissed

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2009-10 Mangalore Refinery & Addl. Cit-3(2), Mumbai Petrochemicals Ltd. 15Th Vs. Floor, Maker Tower, Ewing, Cuffe Parade, Mumbai- 400005. Pan No. Aaacm5132A Respondent Appellant Assessment Year: 2009-10 Dcit-3(2) Room No. Mangalore Refinery & 674, 6Th Floor, Petrochemicals Ltd. 15Th Vs. Aayakarbhavan, M. K. Floor, Maker Tower, Ewing, Road, Mumbai-400020. Cuffe Parade, Mumbai- 400005. Pan No. Aaacm5132A Appellant Respondent Assessee By : Mr. J.D.J. Mistri, Senior Advocate & Mr. Madhur Agrawal, Advocate Revenue By : Mr.Samuel Darse, Cit(Dr) Date Of Hearing : 12/06/2018 Date Of Pronouncement: 07/09/2018

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 Mangalore Refinery & Addl. CIT-3(2), Mumbai Petrochemicals Ltd. 15th Vs. Floor, Maker Tower, Ewing, Cuffe Parade, Mumbai- 400005. PAN No. AAACM5132A Respondent Appellant Assessment Year: 2009-10 DCIT-3(2) Room No. Mangalore Refinery & 674, 6th Floor, Petrochemicals Ltd. 15th Vs. AayakarBhavan, M. K. Floor, Maker Tower, Ewing, Road, Mumbai-400020. Cuffe Parade, Mumbai- 400005. PAN No. AAACM5132A Appellant Respondent Assessee by : Mr. J.D.J. Mis…

MAGNALORE REFINERY AND PETROCHEMICALS LTD,MUMBAI vs. ADDL CIT 3(2),

In the result the appeal filed by the revenue is dismissed

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2009-10 Mangalore Refinery & Addl. Cit-3(2), Mumbai Petrochemicals Ltd. 15Th Vs. Floor, Maker Tower, Ewing, Cuffe Parade, Mumbai- 400005. Pan No. Aaacm5132A Respondent Appellant Assessment Year: 2009-10 Dcit-3(2) Room No. Mangalore Refinery & 674, 6Th Floor, Petrochemicals Ltd. 15Th Vs. Aayakarbhavan, M. K. Floor, Maker Tower, Ewing, Road, Mumbai-400020. Cuffe Parade, Mumbai- 400005. Pan No. Aaacm5132A Appellant Respondent Assessee By : Mr. J.D.J. Mistri, Senior Advocate & Mr. Madhur Agrawal, Advocate Revenue By : Mr.Samuel Darse, Cit(Dr) Date Of Hearing : 12/06/2018 Date Of Pronouncement: 07/09/2018

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 Mangalore Refinery & Addl. CIT-3(2), Mumbai Petrochemicals Ltd. 15th Vs. Floor, Maker Tower, Ewing, Cuffe Parade, Mumbai- 400005. PAN No. AAACM5132A Respondent Appellant Assessment Year: 2009-10 DCIT-3(2) Room No. Mangalore Refinery & 674, 6th Floor, Petrochemicals Ltd. 15th Vs. AayakarBhavan, M. K. Floor, Maker Tower, Ewing, Road, Mumbai-400020. Cuffe Parade, Mumbai- 400005. PAN No. AAACM5132A Appellant Respondent Assessee by : Mr. J.D.J. Mis…

MANGALORE REFINERY AND PETROCHEMICALS LTD,MUMBAI vs. ADDL CIT 3(2), MUMBAI

Appeal is allowed

Bench: Shri G. S. Pannu, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No.4448/Mum/2013 (निर्धारणवर्ा / Assessment Year: 2008-09) Mangalore Refinery & Addl Cit 3(2) Petrochemicals Ltd. Mumbai बिधम/ 15Th Floor, Maker Tower, E- Vs. Wing, Cuffe Parade, Mumbai- 400005. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacm5132A & आयकरअपीलसं./ I.T.A. No. 4436/Mum/2013 (निर्धारणवर्ा / Assessment Year:2008-09) Dcit-3(2) Mangalore Refinery & Room No. 674, 6Th Floor, Petrochemicals Ltd. बिधम/ 15Th Floor, Maker Aayakarbhavan, M. K. Road, Mumbai-400020 Tower, E-Wing, Cuffe Vs. Parade, Mumbai- 400005. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacm5132A अपीलाथीकीओरसे/ Appellant By : Sh. Madhur Agrawal /Ronak Desai प्रत्यथीकीओरसे/Respondentby : Sh. Samuel Darse सुनवाईकीतारीख/ : 08/06/2018 Date Of Hearing घोषणाकीतारीख / : 08/06/2018 Date Of Pronouncement Mangalore Refinery & Petrochemicals Ltd.

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI G. S. PANNU, AM & SHRI SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No.4448/Mum/2013 (निर्धारणवर्ा / Assessment Year: 2008-09) Mangalore Refinery & ADDL CIT 3(2) Petrochemicals Ltd. Mumbai बिधम/ 15th Floor, Maker Tower, E- Vs. wing, Cuffe Parade, Mumbai- 400005. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACM5132A & आयकरअपीलसं./ I.T.A. No. 4436/Mum/2013 (निर्धारणवर्ा / Assessment Year:2008-09) DCIT-3(2) Mangalore Refinery & Room No. 674, 6th Floor, Petrochemicals Ltd. बिधम/ 15th Floor, Maker AayakarBhavan, M. K. Road, Mumbai-400020 Tower, E-wing, Cuffe Vs. Pa…

MANGALORE REFINERY AND PETROCHEMICALS LTD,MUMBAI vs. ADDL CIT 3(2), MUMBAI

The appeal of the AO is dismissed

…आयकर आयकर आयकर अपीलीय आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “ एल मुंबई एल एल” खंडपीठ एल खंडपीठ 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, राम एवं राम राम लाल राम लाल लाल नेगी लाल नेगी नेगी, "याियक नेगी "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./3435/Mum/2015,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2007-08 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" D…