Ld. PCIT v. Vedanta Limited

102 Taxmann.com 95High Court2019#7612 most cited

What is Ld. PCIT v. Vedanta Limited authority for?

The Assessing Officer must record dissatisfaction regarding the correctness of the assessee's claim for expenditure to earn exempt income before invoking Rule 8D for disallowance under Section 14A of the Income Tax Act.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2026.

Also referred to as

Vedanta Limited · section 14A · section 14A(2) · rule 8D · disallowance · exempt income · Assessing Officer dissatisfaction · satisfaction

Sections most often in play

Section 14ASection 143(3)Section 250Section 8DSection 10(35)Section 115JBSection 36(1)(iii)Section 50B

Issues it is cited on

section 14a(2)section 14across objectionsection 10transfercompanyprescribedsection 14section 143(3)total incomebusinessindia

Judgments citing Ld. PCIT v. Vedanta Limited

Deputy Commissioner of Income Tax, Central Circle-1(2), Bengaluru vs. Manipal Education and Medical Group India Private Limited, Bengaluru

ITA 2148/BANG/2025[2018-19]Status: DisposedITAT Bangalore25 Feb 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2018-19 M/S. Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., Of Income Tax, No.24/1, 15Th Floor, Jw Marriott, Vittal Central Circle – 1(2), Mallya Road, Bengaluru. Bengaluru – 560 001. Pan: Aadcm 8103 A Appellant Respondent Assessment Year: 2018-19

For Appellant: Shri. S. K. Tulsiyan, AdvocateFor Respondent: Shri. Subramanian, JCIT(DR)(ITAT), Bengaluru
Section 10Section 10(35)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year: 2018-19 M/s. Manipal Education and Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax, No.24/1, 15th Floor, JW Marriott, Vittal Central Circle – 1(2), Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AADCM 8103 A APPELLANT RESPONDENT Assessment Year: 2018-19 The Deputy Commissioner Vs. M/s. Manipal Education and of Income Tax, Medical Group India Pvt. Ltd., No.24/1, 15th Floor, JW Marriott, Central Circle – 1(2), Bengaluru.…

Manipal Education and Medical Group India Private Limited, Bengaluru vs. ACIT, Central Circle-1(2), Bangalore

ITA 2010/BANG/2025[2018-19]Status: DisposedITAT Bangalore25 Feb 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2018-19 M/S. Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., Of Income Tax, No.24/1, 15Th Floor, Jw Marriott, Vittal Central Circle – 1(2), Mallya Road, Bengaluru. Bengaluru – 560 001. Pan: Aadcm 8103 A Appellant Respondent Assessment Year: 2018-19

For Appellant: Shri. S. K. Tulsiyan, AdvocateFor Respondent: Shri. Subramanian, JCIT(DR)(ITAT), Bengaluru
Section 10Section 10(35)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year: 2018-19 M/s. Manipal Education and Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax, No.24/1, 15th Floor, JW Marriott, Vittal Central Circle – 1(2), Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AADCM 8103 A APPELLANT RESPONDENT Assessment Year: 2018-19 The Deputy Commissioner Vs. M/s. Manipal Education and of Income Tax, Medical Group India Pvt. Ltd., No.24/1, 15th Floor, JW Marriott, Central Circle – 1(2), Bengaluru.…

ACIT 14(I)(2), Mumbai vs. Godrej Properties Limited, Mumbai

ITA 3880/MUM/2024[2017-18]Status: DisposedITAT Mumbai20 Sept 2024AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyal1. Ita No. 3880/Mum/2024 (A.Y.2017-18)

For Appellant: Shri P. Suresh, Ld. DRFor Respondent: Shri Jeet Kamdar, Ld. AR
Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER 1. ITA No. 3880/Mum/2024 (A.Y.2017-18) ACIT – 14(1) (2), Room No. 455, 4th Floor, Aayakar Bhavan, M. K. Road, Mumbai- 400 020. ...... Appellant Vs. M/s. Godrej Properties Ltd. 5th floor, Godrej One, Pirojshanagar, Eastern Express Highway, Vikhroli (E), Mumbai. PAN: AAACG3995M ...... Respondent & 2. C.O. No. 189/Mum/2024(A.Y.2017-18) M/s. Godrej Properties Ltd. 5th floor, Godrej One, Pirojshanagar, Eastern Express Highway, Vikhroli (E), Mumbai. PAN: AAACG3995M…

DCIT 3(3) (1), Mumbai vs. M/S. Shapoorji Pallonji Centre 41/44 Minoo Desai Marg, Mumbai

ITA 2233/MUM/2021[2014-15]Status: DisposedITAT Mumbai28 Mar 2024AY 2014-15

Bench: Shri B R Baskaran, Am & Ms. Kavitha Rajagopal, Jm & Co No. 55/Mum/2022 (Arising Out Of Ita No.2233/Mum/2021) (Assessment Year: 2014-15) Shapoorji Pallonji & Company Private Dy. Cit, Circle-3(3)(1) Limited Mumbai 1St Floor, 41/44, S P Centre, Minoo Vs. Desai Marg, Colaba, Mumbai-400 005

For Appellant: Shri Rajan Vora & Nikhil TiwariFor Respondent: Shri H M Bhatt
Section 10Section 115JSection 143(1)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI B R BASKARAN, AM AND MS. KAVITHA RAJAGOPAL, JM and CO No. 55/Mum/2022 (Arising out of ITA No.2233/Mum/2021) (Assessment Year: 2014-15) Shapoorji Pallonji and Company Private Dy. CIT, Circle-3(3)(1) Limited Mumbai 1st Floor, 41/44, S P Centre, Minoo Vs. Desai Marg, Colaba, Mumbai-400 005 PAN/GIR No. AAACS 6994 C (Assessee) : (Revenue) Dy. CIT, Circle-3(3)(1) Shapoorji Pallonji and Company Mumbai Private Limited 1st Floor, 41/44, S P Centre, Minoo Vs. Desai Marg, Colaba, Mumbai-400 005 PAN/GIR No. AAACS 6994 C (Revenue) (Assessee) : Assessee by : S…

Shapoorji Pallonji and Company Pvt. Ltd, Mumbai vs. DCIT Cir 3(3) (1), Mumbai

ITA 2025/MUM/2021[2014-15]Status: DisposedITAT Mumbai28 Mar 2024AY 2014-15

Bench: Shri B R Baskaran, Am & Ms. Kavitha Rajagopal, Jm & Co No. 55/Mum/2022 (Arising Out Of Ita No.2233/Mum/2021) (Assessment Year: 2014-15) Shapoorji Pallonji & Company Private Dy. Cit, Circle-3(3)(1) Limited Mumbai 1St Floor, 41/44, S P Centre, Minoo Vs. Desai Marg, Colaba, Mumbai-400 005

For Appellant: Shri Rajan Vora & Nikhil TiwariFor Respondent: Shri H M Bhatt
Section 10Section 115JSection 143(1)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI B R BASKARAN, AM AND MS. KAVITHA RAJAGOPAL, JM and CO No. 55/Mum/2022 (Arising out of ITA No.2233/Mum/2021) (Assessment Year: 2014-15) Shapoorji Pallonji and Company Private Dy. CIT, Circle-3(3)(1) Limited Mumbai 1st Floor, 41/44, S P Centre, Minoo Vs. Desai Marg, Colaba, Mumbai-400 005 PAN/GIR No. AAACS 6994 C (Assessee) : (Revenue) Dy. CIT, Circle-3(3)(1) Shapoorji Pallonji and Company Mumbai Private Limited 1st Floor, 41/44, S P Centre, Minoo Vs. Desai Marg, Colaba, Mumbai-400 005 PAN/GIR No. AAACS 6994 C (Revenue) (Assessee) : Assessee by : S…

Shree Balaji Engicons Pvt. Ltd, Jharsuguda vs. Principal CIT, Sambalpur

In the result, appeal of the assessee in ITA No

ITA 195/CTK/2019[204-15]Status: DisposedITAT Cuttack15 Dec 2021

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

For Appellant: Shri Satyanarayan Agarwal, ARFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 14ASection 263Section 80I

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA Nos.193/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s Rawats-Balaji(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AABAR 9061 J TAN No. : BBNR01647 C AND आयकर अपीऱ सं./ITA Nos.194/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s SBEPL-GRIL(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AAFAS 2639 R TAN No. : BBNS04348 B AND आयकर अपीऱ सं./ITA Nos.195/CTK/2019 (नििाारण वषा / Asse…

M/S- Sbep-Gril(Joint Venture), Jharsuguda vs. Principal CIT, Sambalpur

In the result, appeal of the assessee in ITA No

ITA 194/CTK/2019[2014-15]Status: DisposedITAT Cuttack15 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

For Appellant: Shri Satyanarayan Agarwal, ARFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 14ASection 263Section 80I

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA Nos.193/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s Rawats-Balaji(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AABAR 9061 J TAN No. : BBNR01647 C AND आयकर अपीऱ सं./ITA Nos.194/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s SBEPL-GRIL(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AAFAS 2639 R TAN No. : BBNS04348 B AND आयकर अपीऱ सं./ITA Nos.195/CTK/2019 (नििाारण वषा / Asse…

M/S- Rawat Balaji (Joint Venture), Jharsuguda vs. Prilncipal, CIT, Sambalpur

In the result, appeal of the assessee in ITA No

ITA 193/CTK/2019[204-15]Status: DisposedITAT Cuttack15 Dec 2021

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

For Appellant: Shri Satyanarayan Agarwal, ARFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 14ASection 263Section 80I

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA Nos.193/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s Rawats-Balaji(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AABAR 9061 J TAN No. : BBNR01647 C AND आयकर अपीऱ सं./ITA Nos.194/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s SBEPL-GRIL(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AAFAS 2639 R TAN No. : BBNS04348 B AND आयकर अपीऱ सं./ITA Nos.195/CTK/2019 (नििाारण वषा / Asse…

Jindal Dyechem Industries Pvt. Ltd., New Delhi vs. DCIT, Circle- 13(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1225/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Feb 2021AY 2014-15

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2014-15

For Appellant: Sh. Madhur Aggarwal, AdvFor Respondent: Sh. Shailesh Kumar, Sr. DR
Section 143(3)Section 14ASection 14A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ NEW DLEHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2014-15 Jindal Dyechem Industries Pvt. Ltd. vs. DCIT, Circle 13(2), 110, Jindals, Babar Road, New Delhi. New Delhi PAN :AAACJ0719Q (Appellant) (Respondent) Appellant by : Sh. Madhur Aggarwal, Adv. Respondent by: Sh. Shailesh Kumar, Sr. DR Date of hearing: 25.02.2021 Date of order : 25.02.2021 ORDER PER K. NARASIMHA CHARY, J.M. Challenging the order dated 25.01.2018 passed by the learned Commissioner of Income Tax (Appeals)-5, New Delhi (“the…

M/S. Unitech Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 3 appeals of the assessee are allowed and the 2 appeals preferred by the Revenue are dismissed

ITA 1907/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Jul 2019AY 2013-14

Bench: Shri O.P.Kant & Shri K. Narsimha Chary

For Appellant: Sh. Rohit TiwariFor Respondent: Sh. S.S.Rana, CIT DR
Section 142Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DLEHI BEFORE SHRI O.P.KANT, ACCOUNTANT MEMBER AND SHRI K. NARSIMHA CHARY, JUDICIAL MEMBER ITA.Nos.1905, 1906 &1907/Del/2017 Assessment Years: 2007-08, 2012-13, 2013-14 M/s Unitech Limited, vs DCIT, C/o-Luthra & Luthra, Circle-27(1), Law Offices, 103, New Delhi. Ashoka Estate, Barakhamba Road, New Delhi. PAN –AAACU1482H (Applicant) (Respondent) ITA Nos. 6437 & 4781/Del/2017 Assessment Years-2012-13 & 2013-14 ACIT, vs M/s. Unitech Ltd., Circle-27(1), Room No.193, 6, Community Centre, Saket, New Delhi-110017. C.R.Building, New Delhi. PAN –AAACU1482H (App…

M/S. Unitech Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 3 appeals of the assessee are allowed and the 2 appeals preferred by the Revenue are dismissed

ITA 1906/DEL/2017[2012-13]Status: DisposedITAT Delhi24 Jul 2019AY 2012-13

Bench: Shri O.P.Kant & Shri K. Narsimha Chary

For Appellant: Sh. Rohit TiwariFor Respondent: Sh. S.S.Rana, CIT DR
Section 142Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DLEHI BEFORE SHRI O.P.KANT, ACCOUNTANT MEMBER AND SHRI K. NARSIMHA CHARY, JUDICIAL MEMBER ITA.Nos.1905, 1906 &1907/Del/2017 Assessment Years: 2007-08, 2012-13, 2013-14 M/s Unitech Limited, vs DCIT, C/o-Luthra & Luthra, Circle-27(1), Law Offices, 103, New Delhi. Ashoka Estate, Barakhamba Road, New Delhi. PAN –AAACU1482H (Applicant) (Respondent) ITA Nos. 6437 & 4781/Del/2017 Assessment Years-2012-13 & 2013-14 ACIT, vs M/s. Unitech Ltd., Circle-27(1), Room No.193, 6, Community Centre, Saket, New Delhi-110017. C.R.Building, New Delhi. PAN –AAACU1482H (App…

M/S. Unitech Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 3 appeals of the assessee are allowed and the 2 appeals preferred by the Revenue are dismissed

ITA 1905/DEL/2017[2007-08]Status: DisposedITAT Delhi24 Jul 2019AY 2007-08

Bench: Shri O.P.Kant & Shri K. Narsimha Chary

For Appellant: Sh. Rohit TiwariFor Respondent: Sh. S.S.Rana, CIT DR
Section 142Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DLEHI BEFORE SHRI O.P.KANT, ACCOUNTANT MEMBER AND SHRI K. NARSIMHA CHARY, JUDICIAL MEMBER ITA.Nos.1905, 1906 &1907/Del/2017 Assessment Years: 2007-08, 2012-13, 2013-14 M/s Unitech Limited, vs DCIT, C/o-Luthra & Luthra, Circle-27(1), Law Offices, 103, New Delhi. Ashoka Estate, Barakhamba Road, New Delhi. PAN –AAACU1482H (Applicant) (Respondent) ITA Nos. 6437 & 4781/Del/2017 Assessment Years-2012-13 & 2013-14 ACIT, vs M/s. Unitech Ltd., Circle-27(1), Room No.193, 6, Community Centre, Saket, New Delhi-110017. C.R.Building, New Delhi. PAN –AAACU1482H (App…

ACIT, Circle- 27(1), New Delhi vs. Unitech Ltd., New Delhi

In the result, all the 3 appeals of the assessee are allowed and the 2 appeals preferred by the Revenue are dismissed

ITA 6437/DEL/2017[2012-13]Status: DisposedITAT Delhi24 Jul 2019AY 2012-13

Bench: Shri O.P.Kant & Shri K. Narsimha Chary

For Appellant: Sh. Rohit TiwariFor Respondent: Sh. S.S.Rana, CIT DR
Section 142Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DLEHI BEFORE SHRI O.P.KANT, ACCOUNTANT MEMBER AND SHRI K. NARSIMHA CHARY, JUDICIAL MEMBER ITA.Nos.1905, 1906 &1907/Del/2017 Assessment Years: 2007-08, 2012-13, 2013-14 M/s Unitech Limited, vs DCIT, C/o-Luthra & Luthra, Circle-27(1), Law Offices, 103, New Delhi. Ashoka Estate, Barakhamba Road, New Delhi. PAN –AAACU1482H (Applicant) (Respondent) ITA Nos. 6437 & 4781/Del/2017 Assessment Years-2012-13 & 2013-14 ACIT, vs M/s. Unitech Ltd., Circle-27(1), Room No.193, 6, Community Centre, Saket, New Delhi-110017. C.R.Building, New Delhi. PAN –AAACU1482H (App…

ACIT, Circle- 27(1), New Delhi vs. Unitech Ltd., New Delhi

In the result, all the 3 appeals of the assessee are allowed and the 2 appeals preferred by the Revenue are dismissed

ITA 4781/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Jul 2019AY 2013-14

Bench: Shri O.P.Kant & Shri K. Narsimha Chary

For Appellant: Sh. Rohit TiwariFor Respondent: Sh. S.S.Rana, CIT DR
Section 142Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DLEHI BEFORE SHRI O.P.KANT, ACCOUNTANT MEMBER AND SHRI K. NARSIMHA CHARY, JUDICIAL MEMBER ITA.Nos.1905, 1906 &1907/Del/2017 Assessment Years: 2007-08, 2012-13, 2013-14 M/s Unitech Limited, vs DCIT, C/o-Luthra & Luthra, Circle-27(1), Law Offices, 103, New Delhi. Ashoka Estate, Barakhamba Road, New Delhi. PAN –AAACU1482H (Applicant) (Respondent) ITA Nos. 6437 & 4781/Del/2017 Assessment Years-2012-13 & 2013-14 ACIT, vs M/s. Unitech Ltd., Circle-27(1), Room No.193, 6, Community Centre, Saket, New Delhi-110017. C.R.Building, New Delhi. PAN –AAACU1482H (App…