Lubrizol Advanced Materials India (P.) Ltd. v. DCIT

42 Taxmann.com 263Reported decision#25079 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2019.

Judgments citing Lubrizol Advanced Materials India (P.) Ltd. v. DCIT

M/S. BAYER VAPI PRIVATE LTD. (FORMERLY KNOWN AS BILAG INDUSTRIES P. LTD.),VAPI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI

In the result, the appeal of the assessee is partly allowed for A

ITA 1769/AHD/2016[2011-12]Status: DisposedITAT Surat24 Oct 2019AY 2011-12

Bench: Shri Amarjit Singh & Shri O.P. Meena, Accoutant Member आ.अ.सं/.I.T.A No’S.2886/Ahd/2010, 794/Ahd/2014 & 1769/Ahd/2016 िनधा"रण वष"/Assessment Years:2006-07, 2009-10 & 2011-12 बनाम M/S. Bilag Industries Pvt. Ltd. , Addl. Cit Range- ( Now Known As M/S. Bayer Vapi Vs. Vapi, Range Vapi Private Limited) 306/3,Phase-Ii Shivam Commercial Complex Gidc-1, Vapi Gujarat National Highway No 8 Vapi Pan: Aabcb 2100 L अपीलाथ" Appellant ""यथ"/Respondent Shri A. Gopalakrishnan Aiyer - Ca िनधा"रती क" ओर से /Assessee By Shri O. P. Singh Cit (D.R.) राज"व क" ओर से /Revenue By 26.09.2019 सुनवाई क" तारीख/ Date Of Hearing: 24.10.2019 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Am: 1. The Above Captioned Three Appeals For The Assessment Year 2006-07, 2009-10 & 2011-12 By The Assessee Are Directed Against The Assessment Order Passed U/S. 143(3) R.W.S. 144C Dated 28.07.2010 & Dated 15.01.2014 Respectively Under The Income-Tax Act,1961 ['The Act' For Short] On The Direction Of Drp By The Addl. Cit Range-Vapi Range Vapi (Herein After Referred As The Ao) & The Appeal For The Assessment Year 2011-12 By The Assessee Is Directed Against The Order Of Ld. Cit (A) Dated 29.04.2016. Since The Common Issues Are Involved In These Appeals Therefore, These Were Heard Together & Consolidated Order Is Being Passed As Under: It(Tp)A No.2886/Ahd/2010/A.Y. 2006-07/ By The Assessee: 2. Ground Nos.1 Is General In Nature & Do Not Require Adjudication.

For Appellant: 2. Ground Nos.1 is general in nature and do not require adjudication

Section 143(3)

…1 Bilag Industries Pvt. Ltd. Now Bayer Vapi Pvt. Ltd. v. Addl. CIT – R- Vapi I.T.A.No.2886/AHD/2010 & 794/AHD/2014 & 1769/AHD/2016/A.Y. 2006-07 , 2009-10 & 2011-2 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT BEFORE SHRI AMARJIT SINGH, JUDICIAL MEMBER & SHRI O.P. MEENA, ACCOUTANT MEMBER आ.अ.सं/.I.T.A No’s.2886/AHD/2010, 794/AHD/2014 and 1769/AHD/2016 िनधा"रण वष"/Assessment Years:2006-07, 2009-10 and 2011-12 बनाम M/s. Bilag Industries Pvt. Ltd. , Addl. CIT Range- ( Now known as M/s. Bayer Vapi Vs. Vapi, Range Vapi Private Limited) 306/3,Phase-II Shivam Commercial Com…

M/S. BAYER VAPI PVT. LTD., (FORMERLY KNOWN AS BILAG INDUSTRIES PVT.LTD.,),VAPI vs. THE ADDL.CIT., VAPI RANGE,, VAPI

In the result, the appeal of the assessee is partly allowed

ITA 2912/AHD/2015[2010-11]Status: DisposedITAT Surat24 Oct 2019AY 2010-11

Bench: Shri Amarjit Singh & Shri O.P. Meena, Accoutant Member आ.अ.सं/.I.T.A No.2912/Ahd/2015 िनधा"रण वष"/Assessment Year:2010-11 बनाम M/S. Bayer Vapi Private Limited) Addl. Cit Range- (Formerly M/S. Bilag Industries Vs. Vapi, Range Vapi Pvt. Ltd.), 306/3,Phase-Ii, Shivam Commercial Complex Gidc-1, Vapi Gujarat. National Highway No 8 Vapi Pan: Aabcb 2100 L अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 40ASection 40A(2)(b)

…Bayer Vapi Pvt. Ltd. Formerly Bilag Industries v. Addl. CIT – R- Vapi/I.T.A.No.2912/AHD/2015/A.Y. 10-11 1 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT BEFORE SHRI AMARJIT SINGH, JUDICIAL MEMBER & SHRI O.P. MEENA, ACCOUTANT MEMBER आ.अ.सं/.I.T.A No.2912/AHD/2015 िनधा"रण वष"/Assessment Year:2010-11 बनाम M/s. Bayer Vapi Private Limited) Addl. CIT Range- (formerly M/s. Bilag Industries Vs. Vapi, Range Vapi Pvt. Ltd.), 306/3,Phase-II, Shivam Commercial Complex GIDC-1, Vapi Gujarat. National Highway No 8 Vapi PAN: AABCB 2100 L अपीलाथ" Appellant ""यथ"/Respondent Shri A.…

GATEWAY TERMINALS INDIA P.LTD,NAVI MUMBAI vs. ITO 5(1)(2), MUMBAI

Appeal stands allowed

ITA 3594/MUM/2016[2010-11]Status: DisposedITAT Mumbai16 Mar 2018AY 2010-11

Bench: Shri C.N. Prasad, Jm & Shri Manoj Kumar Aggarwal, Am आिकर अपील सं./I.T.A. No. 3594/Mum/2016 (धििाारण वर्ा / Assessment Year: 2010-11) Gateway Terminals India Private Ltd. Income Tax Officer 5(1)(2) Gti House Aaykar Bhawan बिाम/ Jawaharlal Nehru Port M.K.Road Vs. Sheva, Uran Mumbai – 400 020 Navi Mumbai – 400 707 स्थािी लेखा सं./जीआइआर सं./Pan/Gir No. Aaccg-1899-E (अपीलाथी /Appellant) (प्रत्यथी / Respondent) : Assessee By : Kiran Nisar, Ld. Ar Revenue By : V.Vidhyadhar, Ld. Dr सुनवाई की तारीख / : 14/03/2018 Date Of Hearing घोषणा की तारीख / : 16/03/2018 Date Of Pronouncement

For Appellant: Kiran Nisar, Ld. ARFor Respondent: V.Vidhyadhar, Ld. DR

Section 115JSection 143(3)Section 37(1)

…Year 2010-11 used by the people visiting the port area as against paramedical expenditure incurred by the assessee in AY 2009-10 and the assessee stands benefitted by the judgment of Ahmedabad Tribunal in Lubrizol Advanced Materials India (P.) Ltd. Vs. DCIT [42 Taxmann.com 263 dated 06/12/2013] where similar issue has been decided in assessee’s favor by the Tribunal. Upon due consideration, we find that a view has already been taken by the Tribunal in assessee’s own case for immediately preceding AY where the Tribunal, not convinced with assessee’s explanation, upheld the stand of revenue in disallowing the expe…