Ltd. v. DCIT

76 Taxmann.com 268High Court2016#1095 most cited

What is Ltd. v. DCIT authority for?

Where the Assessing Officer performs an elaborate analysis to determine disallowance under Section 14A, the mere absence of a specific record of dissatisfaction with the assessee's calculation does not nullify the disallowance, provided the statutory steps are followed.

101

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

India Bulls Financial Services Ltd v DCIT · Section 14A · Rule 8D · disallowance for exempt income · AO's satisfaction · recording dissatisfaction · elaborate analysis · procedural validity of disallowance

Also reported as

178 Taxmann 192

Sections most often in play

Section 14ASection 143(3)Section 115JBSection 250Section 50CSection 8DSection 10Section 14A(2)

Issues it is cited on

rule 8d disallowancesection 61section 36(1)(viii)section 14a(2)infrastructure facilitysection 10(34)interest on securitiessection 36(1)(vii)eligible businesssection 41(1)disallowance under section 14asection 251(1)

Judgments citing Ltd. v. DCIT

DCIT - 19(3), Mumbai vs. M/S. Ramani Exports, Mumbai

In the result, appeal of the Revenue are dismissed and cross objection filed by the assesses are allowed

ITA 608/MUM/2023[2014-15]Status: DisposedITAT Mumbai16 May 2023AY 2014-15

Bench: Shri Amit Shukla, Jm & Ms. Padmavathy S, Am आयकरअपीलसं./ I.T.A. No.609 & 608/Mum/2023 (निर्धारणवर्ा / Assessment Year 2013-14 & 2014-15) Dcit-19 (3). M/S. Ramani Exports. Matru Mandir, 2Nd Floor, 6/B, Shreeji Darshan, Tata बिधम/ Room No. 206, Grant Road, No. 01 & 02, Opera Road. Mumbai-400 006 House. Mumbai-400 004 Vs.

For Appellant: Shri. Bhupendra Shah, CAFor Respondent: Smt. Mahita Nair (Sr. Ar. CIT)
Section 143(3)Section 21Section 41Section 41(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS. PADMAVATHY S, AM आयकरअपीलसं./ I.T.A. No.609 & 608/Mum/2023 (निर्धारणवर्ा / Assessment Year 2013-14 & 2014-15) DCIT-19 (3). M/S. RAMANI EXPORTS. Matru Mandir, 2nd Floor, 6/B, Shreeji Darshan, Tata बिधम/ Room No. 206, Grant Road, No. 01 & 02, Opera Road. Mumbai-400 006 House. Mumbai-400 004 Vs. स्थायीलेखासं./जीआइआरसं./PAN No. AAAFR2080B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : CO NO-39/MUM/2023 (Arising out of ITA No.609/Mum/2023 (Assessment Year :2013-14) & CO NO-38/MUM/2023 (Arising out of ITA No.608/Mum/2023 (Assessmen…

ITO Ward-4(1)(3), Mumbai vs. M/S Ashik Wollen Mills Limited, Mumbai

In the result, this appeal of revenue is allowed in terms indicated here

ITA 3021/MUM/2022[2011-2012]Status: FixedITAT Mumbai10 May 2023AY 2011-2012
Section 143(1)Section 144Section 147Section 148Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITO, M/s Ashik Woolen Mills Ward-4(1)(3), Limited, Room No. 637A, 6th Floor, 5th Floor, Shreeji Krupa, बनाम/ Aayakar Bhawan, Krishnalal Zaveri Marg, Vs. M.K. Road, Churchgate, CP Tank, Mumbai – 400 020 Mumbai – 400 004 (Appellant / Revenue) (Respondent / Assessee) PAN: AAACA 5048 F C.O. No. 10/Mum/2023 (Assessment Year: 2011-12) M/s Ashik Woolen Mills ITO, Limited, Ward-4(1)(3), 5th Floor, Shreeji Krupa, Room No. 637A, 6th Floor, बनाम/ Krishnalal Zaveri Marg, Aayakar Bhawan, Vs. CP Tan…

ACIT, Kochi vs. Federal Bank Ltd, Aluva

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 35/COCH/2020[2010-11]Status: DisposedITAT Cochin12 Dec 2022AY 2010-11

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

ACIT, Kochi vs. Federal Bank Ltd, Aluva

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 34/COCH/2020[2009-10]Status: DisposedITAT Cochin12 Dec 2022AY 2009-10

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

ACIT, Kochi vs. Federal Bank Ltd, Aluva

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 33/COCH/2020[2008-09]Status: DisposedITAT Cochin12 Dec 2022AY 2008-09

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

The ACIT, Kochi vs. M/S.Federal Bank Ltd, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 311/COCH/2020[2014-15]Status: DisposedITAT Cochin12 Dec 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

The ACIT, Kochi vs. The Federal Bank Ltd, Ernakulam

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 310/COCH/2020[2008-09]Status: DisposedITAT Cochin12 Dec 2022AY 2008-09

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

The ACIT, Kochi vs. M/S.Federal Bank Ltd, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 309/COCH/2020[2012-13]Status: DisposedITAT Cochin12 Dec 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

The Federal Bank Ltd, Aluva vs. The ACIT, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 275/COCH/2020[2014-15]Status: DisposedITAT Cochin12 Dec 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

The Federal Bank Ltd, Aluva vs. The ACIT, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 274/COCH/2020[2013-14]Status: DisposedITAT Cochin12 Dec 2022AY 2013-14

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

The Federal Bank Ltd, Aluva vs. The ACIT, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 273/COCH/2020[2012-13]Status: DisposedITAT Cochin12 Dec 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

The Federal Bank Ltd, Aluva vs. The ACIT, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 272/COCH/2020[2011-12]Status: DisposedITAT Cochin12 Dec 2022AY 2011-12

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

The Federal Bank Ltd, Aluva vs. The ACIT, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 747/COCH/2019[2010-11]Status: DisposedITAT Cochin12 Dec 2022AY 2010-11

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

The Federal Bank Ltd, Aluva vs. The ACIT, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 746/COCH/2019[2009-10]Status: DisposedITAT Cochin12 Dec 2022AY 2009-10

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

The Federal Bank Ltd, Aluva vs. The ACIT, Kochi

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 745/COCH/2019[2008-09]Status: DisposedITAT Cochin12 Dec 2022AY 2008-09

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN Virtual Hearing BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. S. PADMAVATHY, ACCOUNTANT MEMBER ITA Nos. 745 to 747/Coch/2019 AY 2008-09 to 2010-11 & ITA Nos. 272 to 275/Coch/2020 AY 2011-12 to 2014-15 The Federal Bank Ltd., Vs. The Asst.Commissioner of Income Tax Federal Bank Towers, Palace Corporate Cr 2(1) Junction, Aluva, Ernakulam 683 101 Kochi PAN : AABCT0026H APPELLANT RESPONDENT ITA No.33 to 35 /Coch/2020 AY 2008-09 to 2010-11 & ITA No.309 to 311/Coch/2020 AY 2012-13 and 2014-15 The Asst. Commissioner of Vs. The Federal Bank Ltd., Income T…

Ring Plus Aqua Ltd., Nashik vs. Dy CIT -CC-8(1), Mumbai

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1062/MUM/2021[2013-14]Status: DisposedITAT Mumbai31 Oct 2022AY 2013-14

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1059/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1062/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.1061/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) Ring Plus Aqua Ltd. बिधम/ Dcit, Central Circle-8(1) 6Th Floor, Aayakar D-3/4, Stice, Sinnar Shirdi Vs. Road, Musalgaon, Nashik- Bhavan, Mumbai-400020. 422003, Maharashtra, India.

For Appellant: Shri Hitan ChandeFor Respondent: Smt. Mahita Nair (Sr. AR)
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.1059/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1062/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.1061/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) Ring Plus Aqua Ltd. बिधम/ DCIT, Central Circle-8(1) 6th Floor, Aayakar D-3/4, Stice, Sinnar Shirdi Vs. Road, Musalgaon, Nashik- Bhavan, Mumbai-400020. 422003, Maharashtra, India. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCR3220M (अपीलार्थी /Appellant) ..…

Ring Plus Aqua Ltd., Mumbai vs. Dy CIT -CC-8(1), Mumbai

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1061/MUM/2021[2014-15]Status: DisposedITAT Mumbai31 Oct 2022AY 2014-15

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1059/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1062/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.1061/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) Ring Plus Aqua Ltd. बिधम/ Dcit, Central Circle-8(1) 6Th Floor, Aayakar D-3/4, Stice, Sinnar Shirdi Vs. Road, Musalgaon, Nashik- Bhavan, Mumbai-400020. 422003, Maharashtra, India.

For Appellant: Shri Hitan ChandeFor Respondent: Smt. Mahita Nair (Sr. AR)
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.1059/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1062/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.1061/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) Ring Plus Aqua Ltd. बिधम/ DCIT, Central Circle-8(1) 6th Floor, Aayakar D-3/4, Stice, Sinnar Shirdi Vs. Road, Musalgaon, Nashik- Bhavan, Mumbai-400020. 422003, Maharashtra, India. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCR3220M (अपीलार्थी /Appellant) ..…

Silver Spark Apparel Ltd., Mumbai vs. Dy CIT-CC-8(1), Mumbai

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1060/MUM/2021[2014-15]Status: DisposedITAT Mumbai31 Oct 2022AY 2014-15

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1059/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1062/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.1061/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) Ring Plus Aqua Ltd. बिधम/ Dcit, Central Circle-8(1) 6Th Floor, Aayakar D-3/4, Stice, Sinnar Shirdi Vs. Road, Musalgaon, Nashik- Bhavan, Mumbai-400020. 422003, Maharashtra, India.

For Appellant: Shri Hitan ChandeFor Respondent: Smt. Mahita Nair (Sr. AR)
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.1059/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1062/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.1061/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) Ring Plus Aqua Ltd. बिधम/ DCIT, Central Circle-8(1) 6th Floor, Aayakar D-3/4, Stice, Sinnar Shirdi Vs. Road, Musalgaon, Nashik- Bhavan, Mumbai-400020. 422003, Maharashtra, India. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCR3220M (अपीलार्थी /Appellant) ..…

Ring Plus Aqua Ltd, Mumbai vs. Dy CIT-CC-8(1), Mumbai

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1059/MUM/2021[2015-16]Status: DisposedITAT Mumbai31 Oct 2022AY 2015-16

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1059/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1062/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.1061/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) Ring Plus Aqua Ltd. बिधम/ Dcit, Central Circle-8(1) 6Th Floor, Aayakar D-3/4, Stice, Sinnar Shirdi Vs. Road, Musalgaon, Nashik- Bhavan, Mumbai-400020. 422003, Maharashtra, India.

For Appellant: Shri Hitan ChandeFor Respondent: Smt. Mahita Nair (Sr. AR)
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.1059/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1062/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.1061/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) Ring Plus Aqua Ltd. बिधम/ DCIT, Central Circle-8(1) 6th Floor, Aayakar D-3/4, Stice, Sinnar Shirdi Vs. Road, Musalgaon, Nashik- Bhavan, Mumbai-400020. 422003, Maharashtra, India. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCR3220M (अपीलार्थी /Appellant) ..…

Aachman Vanijya Pvt. Ltd, Mumbai vs. DCIT, Central Circle-8 (4), Mumbai

In the result, the result, the both appeals filed by the assessee filed by the assessee are dismissed

ITA 1510/MUM/2021[2017-18]Status: HeardITAT Mumbai28 Sept 2022AY 2017-18

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2016-17 & Assessment Year: 2017-18 M/S Aachman Vanijya Pvt. Ltd., Dcit, Central Circle-8(4), Main Building, 2Nd Floor, Kolkata, 6Th Floor, Aayakar Bhavan, West Bengal-700 001. Vs. M.K. Road, Mumbai-400020. Pan No. Aacca 5165 H Appellant Respondent Assessee By : None Revenue By : Ms. Shailja Rai, Cit-Dr Date Of Hearing : 24/08/2022 Date Of Pronouncement : 28/09/2022

For Appellant: NoneFor Respondent: Ms. Shailja Rai, CIT-DR
Section 132Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2016-17 & Assessment Year: 2017-18 M/s Aachman Vanijya Pvt. Ltd., DCIT, Central Circle-8(4), Main Building, 2nd floor, Kolkata, 6th floor, Aayakar Bhavan, West Bengal-700 001. Vs. M.K. Road, Mumbai-400020. PAN No. AACCA 5165 H Appellant Respondent Assessee by : None Revenue by : Ms. Shailja Rai, CIT-DR Date of Hearing : 24/08/2022 Date of pronouncement : 28/09/2022 ORDER PER OM PRAKASH KANT, AM These Appeals by the assessee are directed against two…