Ltd. Vs. Commissioner of Income Tax, 181 ITR 233 ( Bom.) (ii) Commissioner of Income Tax v. HEDE Consultancy (P) Ltd.

127 Taxmann 597High Court2003#12092 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2020.

Judgments citing Ltd. Vs. Commissioner of Income Tax, 181 ITR 233 ( Bom.) (ii) Commissioner of Income Tax v. HEDE Consultancy (P) Ltd.

Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore vs. M/S Coffeeday Global Limited, Bangalore

In the result, the appeals of the Revenue are partly allowed

ITA 3041/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Feb 2020AY 2014-15

Bench: S/Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Ita Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Coffee Day Global Limited, Income-Tax, Central Circle-1(3), No.23/2, Coffeeday Square, 3Rd Floor, C.R. Building, Vittal Mallya Road, Queen’S Road, Bengaluru-560 001. Bengaluru-560 001. [Pan: Aabca 5291P]

Section 14ASection 32(1)(iia)Section 43A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BANGALORE BENCHES, BANGALORE BEFORE S/SHRI CHANDRA POOJARI, AM & SMT. BEENA PILLAI, JM ITA Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner of Vs. M/s. Coffee Day Global Limited, Income-tax, Central Circle-1(3), No.23/2, CoffeeDay Square, 3rd Floor, C.R. Building, Vittal Mallya Road, Queen’s Road, Bengaluru-560 001. Bengaluru-560 001. [PAN: AABCA 5291P] ( Revenue-Appellant) (Assessee-Respondent) Revenue by Shri Muzaffar Hussain, CIT(DR) Assessee by Shri C. Ramesh, CA Date of hearing 30/01/2020 Date of pronouncement 24/02/2020…

Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore vs. M/S Coffeeday Global Limited, Bangalore

In the result, the appeals of the Revenue are partly allowed

ITA 3040/BANG/2018[2013-14]Status: DisposedITAT Bangalore24 Feb 2020AY 2013-14

Bench: S/Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Ita Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Coffee Day Global Limited, Income-Tax, Central Circle-1(3), No.23/2, Coffeeday Square, 3Rd Floor, C.R. Building, Vittal Mallya Road, Queen’S Road, Bengaluru-560 001. Bengaluru-560 001. [Pan: Aabca 5291P]

Section 14ASection 32(1)(iia)Section 43A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BANGALORE BENCHES, BANGALORE BEFORE S/SHRI CHANDRA POOJARI, AM & SMT. BEENA PILLAI, JM ITA Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner of Vs. M/s. Coffee Day Global Limited, Income-tax, Central Circle-1(3), No.23/2, CoffeeDay Square, 3rd Floor, C.R. Building, Vittal Mallya Road, Queen’s Road, Bengaluru-560 001. Bengaluru-560 001. [PAN: AABCA 5291P] ( Revenue-Appellant) (Assessee-Respondent) Revenue by Shri Muzaffar Hussain, CIT(DR) Assessee by Shri C. Ramesh, CA Date of hearing 30/01/2020 Date of pronouncement 24/02/2020…

Atlas Copco (India) Ltd., Pune vs. DCIT, Cir-8, Pune

In the result, appeal of the Revenue in ITA No

ITA 1303/PUN/2010[2004-05]Status: DisposedITAT Pune22 Jul 2019AY 2004-05

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.1302/Pun/2010 नििाारण वषा / Assessment Year : 2004-05 The Deputy Commissioner Of Income Tax, Circle-8, Pune. .......अऩीऱाथी / Appellant बिाम / V/S. M/S. Atlas Copco (India) Ltd. Sveanagar, Mumbai-Pune Road, Dapodi, Pune-411 012. Pan: Aaaca4074D ……प्रत्यथी / Respondent

For Appellant: Shri R Murlidhar &For Respondent: Ms. Kesang Y Sherpa, CIT
Section 35DSection 35D(2)(c)

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No.1302/PUN/2010 नििाारण वषा / Assessment Year : 2004-05 The Deputy Commissioner of Income Tax, Circle-8, Pune. .......अऩीऱाथी / Appellant बिाम / V/s. M/s. Atlas Copco (India) Ltd. Sveanagar, Mumbai-Pune Road, Dapodi, Pune-411 012. PAN: AAACA4074D ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.1303/PUN/2010 नििाारण वषा / Assessment Year : 2004-05 M/s. Atlas Copco (India) Ltd. Sveanagar, Mumbai-Pune Road, Dapodi, Pune-411 012. PAN: AA…

Dy. CIT Circle-8, Pune vs. M/S. Atlas Copco (I) Ltd., Pune

In the result, appeal of the Revenue in ITA No

ITA 1302/PUN/2010[2004-05]Status: DisposedITAT Pune22 Jul 2019AY 2004-05

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.1302/Pun/2010 नििाारण वषा / Assessment Year : 2004-05 The Deputy Commissioner Of Income Tax, Circle-8, Pune. .......अऩीऱाथी / Appellant बिाम / V/S. M/S. Atlas Copco (India) Ltd. Sveanagar, Mumbai-Pune Road, Dapodi, Pune-411 012. Pan: Aaaca4074D ……प्रत्यथी / Respondent

For Appellant: Shri R Murlidhar &For Respondent: Ms. Kesang Y Sherpa, CIT
Section 35DSection 35D(2)(c)

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No.1302/PUN/2010 नििाारण वषा / Assessment Year : 2004-05 The Deputy Commissioner of Income Tax, Circle-8, Pune. .......अऩीऱाथी / Appellant बिाम / V/s. M/s. Atlas Copco (India) Ltd. Sveanagar, Mumbai-Pune Road, Dapodi, Pune-411 012. PAN: AAACA4074D ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.1303/PUN/2010 नििाारण वषा / Assessment Year : 2004-05 M/s. Atlas Copco (India) Ltd. Sveanagar, Mumbai-Pune Road, Dapodi, Pune-411 012. PAN: AA…

ITO 3(3)(3), Mumbai vs. Thebroma Foods P.Ltd, Mumbai

In the result, the appeal of the Revenue in ITA no

ITA 765/MUM/2017[2012-13]Status: DisposedITAT Mumbai09 Apr 2019AY 2012-13

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.765/Mum/2017 (नििाारण वर्ा / Assessment Year : 2012-13) बिाम/ Ito 3(3)(3) M/S. Theobroma Foods R.No. 672, Pvt. Ltd., Aayakar Bhavan, 101, Jamuna Sagar, V. M.K. Road, 59/60, Shahid Bhagat New Marine Lines, Singh Road, Mumbai-400020 Colaba, Mumbai 400005 स्थायी ऱेखा सं./ Pan: Aacct0588K (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. D.G Pansari (Dr) Assessee By: Shri. Rohan Deshpande सुनवाई की तारीख /Date Of Hearing : 28.01.2019 घोषणा की तारीख /Date Of Pronouncement : 09.04.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 765/Mum/2017, Is Directed Against Appellate Order Dated 28.10.2016 In Appeal No. Cit(A)-8/It-344/15-16, Passed By Learned Commissioner Of Income Tax (Appeals)-8, Mumbai (Hereinafter Called ―The Cit(A)‖), For Assessment Year(Ay) 2012-13, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 31.03.2015 Passed By Learned Assessing Officer (Hereinafter Called ―The Ao‖) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called ―The Act‖) For Ay 2012-13. I.T.A. No.765/Mum/2017

For Appellant: Shri. Rohan DeshpandeFor Respondent: Shri. D.G Pansari (DR)
Section 143(2)Section 143(3)Section 30

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.765/Mum/2017 (नििाारण वर्ा / Assessment Year : 2012-13) बिाम/ ITO 3(3)(3) M/s. Theobroma Foods R.No. 672, Pvt. Ltd., Aayakar Bhavan, 101, Jamuna Sagar, v. M.K. Road, 59/60, Shahid Bhagat New Marine Lines, Singh Road, Mumbai-400020 Colaba, Mumbai 400005 स्थायी ऱेखा सं./ PAN: AACCT0588K (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri. D.G Pansari (DR) Assessee by: Shri. Rohan Deshpande सुनवा…

ITO 21(2)(2), Mumbai vs. Pritamlal J Doshi, Mumbai

The appeal is disposed of in the above terms

ITA 2247/MUM/2014[2010-1]Status: DisposedITAT Mumbai26 Apr 2017

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2010-11

Section 54

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,सी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2010-11 Late Pritamlal J. Doshi through Income Tax Officer, legal heir Shri Tushar Doshi, Ward-21(2)(2), बना M/s Natvarlal Vepari & Co. C-10, 5th Floor, म/ Chartered Accountants, Pratyakshakar Bhavan, Oricon House, 4th Floor, Bandra Kurla Complex, Vs. 12, K. Dubash Marg, Mumbai- Bandra (East), 400023 Mumbai-400051 ("नधा"रती /Assessee) (राज"…

Pritamlal J Doshi, Mumbai vs. ITO WD 21(2)(2), Mumbai

The appeal is disposed of in the above terms

ITA 1993/MUM/2014[2010-11]Status: DisposedITAT Mumbai26 Apr 2017AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2010-11

Section 54

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,सी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2010-11 Late Pritamlal J. Doshi through Income Tax Officer, legal heir Shri Tushar Doshi, Ward-21(2)(2), बना M/s Natvarlal Vepari & Co. C-10, 5th Floor, म/ Chartered Accountants, Pratyakshakar Bhavan, Oricon House, 4th Floor, Bandra Kurla Complex, Vs. 12, K. Dubash Marg, Mumbai- Bandra (East), 400023 Mumbai-400051 ("नधा"रती /Assessee) (राज"…

Aries Exports P.Ltd, Mumbai vs. DCIT Cir 3(1), Mumbai

In the result, appeal filed by the assessee in ITA No

ITA 5841/MUM/2012[2009-10]Status: DisposedITAT Mumbai07 Sept 2016AY 2009-10

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 5841/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10) M/S Aries Exports Pvt. Ltd., Deputy Commissioner Of बनाम/ Bhaktawar, 11 Th Floor, Income Tax – Circle 3(1), V. Nariman Point, Mumbai. Mumbai – 400 021. "थायी लेखा सं./Pan : Aacca2924N .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Shri Aarsi Prasad
Section 143(3)Section 30

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 5841/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10) M/s Aries Exports Pvt. Ltd., Deputy Commissioner of बनाम/ Bhaktawar, 11 th floor, Income Tax – Circle 3(1), v. Nariman Point, Mumbai. Mumbai – 400 021. "थायी लेखा सं./PAN : AACCA2924N .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee by Shri Viral A. Merchant Revenue by : Shri Aarsi Prasad सुनवाई क" तार"ख /Date of Hearing : 09-6-2016 घोषणा क" तार"ख…

Ltd. Vs. Commissioner of Income Tax, 181 ITR 233 ( Bom.) (ii) Commissioner of Income Tax v. HEDE Consultancy (P) Ltd. (127 Taxmann 597) — Cited in 8 Judgments | BharatTax