M/s Unicorn Industries v. Union of India

2019 SCC OnLine SC 1567Reported decision2019#6705 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2022.

Judgments citing M/s Unicorn Industries v. Union of India

RAMJEE CONCRETES PVT.LTD.,MOHALI vs. ITO-WARD-6(3), CHANDIGARH

The appeals are disposed of in the aforesaid terms

ITA 205/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh17 Jan 2022AY 2019-20

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 205/Chd/2021 "नधा"रण वष" / Assessment Year : 2019-20 Ramjee Concretes Private Limited, The Ito, बनाम #1238.Sector 91, Ward 6(3), Mohali, Punjab Chandigarh "थायी लेखा सं./Pan No: Aafcr9457E अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri T.N. Singla, CAFor Respondent: Sh. Ashok Khanna, Addl. CIT
Section 143(1)Section 143(2)Section 250

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “SMC”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 205/CHD/2021 "नधा"रण वष" / Assessment Year : 2019-20 Ramjee Concretes Private Limited, The ITO, बनाम #1238.Sector 91, Ward 6(3), Mohali, Punjab Chandigarh "थायी लेखा सं./PAN NO: AAFCR9457E अपीलाथ"/Appellant ""यथ"/Respondent Hearing though video Conferencing "नधा"रती क ओर से/Assessee by : Shri T.N. Singla, CA राज"व क ओर से/ Revenue by : Sh. Ashok Khanna, Addl. CIT सुनवाई क तार%ख/Date of Heari…

CENDUIT (INDIA) SERVICES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 227/BANG/2021[2016-17]Status: DisposedITAT Bangalore12 Jan 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ketan K. Ved, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.227/Bang/2021 Assessment year : 2016-17 Cenduit (India) Services Pvt. Ltd., Vs. The Deputy Commissioner Omega Embassy TechSquare, of Income Tax, Marathahalli, Circle 2(1)(1), Sarjapur Outer Ring Road, Bangalore. Kadubeesanahalli, Bangalore – 560 103. PAN: AABCI 6552K APPELLANT RESPONDENT Appellant by : Shri Ketan K. Ved, CA Respondent by : Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru. Date of hearing : 13.12.2021 Date of Pronouncement : 12.01.2022 O…

KALYANI STEELS LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE

The appeal of the assesse is allowed in terms of our aforesaid observations

ITA 1403/PUN/2018[2015-16]Status: DisposedITAT Pune05 Jan 2022AY 2015-16

Bench: Shri Inturi Rama Rao() & Shri Ravish Sood () Assessment Year: 2015-16 Kalyani Steels Ltd. Dy. Commissioner Of Income-Tax, Mundhwa, Vs. Income-Tax Circle-14, Pune – 411 036 Aaykarsadan, Bodhi Tower, 548/2B, Salisbury Park, Gultekdi, Pune – 411 037. Pan No. Aaack7315D (Appellant) (Respondent)

For Appellant: Shri. Nikhil Pathak, A.RFor Respondent: Shri. M.G Jasnani, D.R
Section 115JSection 143(3)Section 14A

…Kalyani Steels Ltd. Vs. Dy. CIT, Circle-14, Pune ITA No. 1403/Pun/2018 – A.Y 2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL PUNE, BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO(ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Assessment Year: 2015-16 Kalyani Steels Ltd. Dy. Commissioner of Income-tax, Mundhwa, Vs. Income-tax Circle-14, Pune – 411 036 AaykarSadan, Bodhi Tower, 548/2B, Salisbury Park, Gultekdi, Pune – 411 037. PAN No. AAACK7315D (Appellant) (Respondent) Assessee by : Shri. Nikhil Pathak, A.R Revenue by : Shri. M.G Jasnani, D.R Date of Hearing : 04.01.2022 Date of pronouncement : 05.01.2022…

BACHHRAJ & COMPANY PVT LTD.,MUMBAI vs. ASST CIT CIRCLE- 3 (1)(1), MUMBAI

Accordingly, the appeal filed by the assessee is allowed on the same terms

ITA 7349/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 Oct 2021AY 2015-16

Bench: Shri Pramod Kumar () & Shri Ravish Sood () Ita Nos.7348 & 7349/Mum/2019 (Assessment Years: 2014-15 & 2015-16) Bachhraj & Company The Assistant Commissioner Private Limited, 2Nd Floor, Vs. Of Income-Tax, Circle 3(1)(1), Bajaj Bhawan, Room No. 607, Aayakar 226, Nariman Point, Bhavan, M.K. Road, Mumbai – 400 021 Mumbai – 400 020 Pan No. Aaacb5589N (Assessee) (Revenue) Assessee By : Shri Kirit Kamdar, A.R Revenue By : Shri Kprr Murty, D.R Date Of Hearing : 04/10/2021 Date Of Pronouncement : 08/10/2021

For Appellant: Shri Kirit Kamdar, A.RFor Respondent: Shri KPRR Murty, D.R
Section 143(3)Section 14A

…ITA Nos. 7348 & 7349/Mum/2019 A.Ys. 2014-15 & 2015-16 1 Bachhraj & Company Private Limited Vs. The ACIT, Circle-3(1)(1) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI PRAMOD KUMAR (VICE PRESIDENT) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA Nos.7348 & 7349/MUM/2019 (Assessment Years: 2014-15 & 2015-16) Bachhraj & Company The Assistant Commissioner Private Limited, 2nd Floor, Vs. of Income-tax, Circle 3(1)(1), Bajaj Bhawan, Room No. 607, Aayakar 226, Nariman Point, Bhavan, M.K. Road, Mumbai – 400 021 Mumbai – 400 020 PAN No. AAACB5589N (Assessee) (Revenue) Assessee by : Shri Kirit Ka…

BACHHRAJ & COMPANY PVT LTD.,MUMBAI vs. ASST CIT CIRCLE- 3 (1)(1), MUMBAI

Accordingly, the appeal filed by the assessee is allowed on the same terms

ITA 7348/MUM/2019[2014-15]Status: DisposedITAT Mumbai08 Oct 2021AY 2014-15

Bench: Shri Pramod Kumar () & Shri Ravish Sood () Ita Nos.7348 & 7349/Mum/2019 (Assessment Years: 2014-15 & 2015-16) Bachhraj & Company The Assistant Commissioner Private Limited, 2Nd Floor, Vs. Of Income-Tax, Circle 3(1)(1), Bajaj Bhawan, Room No. 607, Aayakar 226, Nariman Point, Bhavan, M.K. Road, Mumbai – 400 021 Mumbai – 400 020 Pan No. Aaacb5589N (Assessee) (Revenue) Assessee By : Shri Kirit Kamdar, A.R Revenue By : Shri Kprr Murty, D.R Date Of Hearing : 04/10/2021 Date Of Pronouncement : 08/10/2021

For Appellant: Shri Kirit Kamdar, A.RFor Respondent: Shri KPRR Murty, D.R
Section 143(3)Section 14A

…ITA Nos. 7348 & 7349/Mum/2019 A.Ys. 2014-15 & 2015-16 1 Bachhraj & Company Private Limited Vs. The ACIT, Circle-3(1)(1) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI PRAMOD KUMAR (VICE PRESIDENT) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA Nos.7348 & 7349/MUM/2019 (Assessment Years: 2014-15 & 2015-16) Bachhraj & Company The Assistant Commissioner Private Limited, 2nd Floor, Vs. of Income-tax, Circle 3(1)(1), Bajaj Bhawan, Room No. 607, Aayakar 226, Nariman Point, Bhavan, M.K. Road, Mumbai – 400 021 Mumbai – 400 020 PAN No. AAACB5589N (Assessee) (Revenue) Assessee by : Shri Kirit Ka…

ASHOK KIRTANLAL SHAH,MUMBAI vs. ADD. CIT CC-22 (1), MUMBAI

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 5842/MUM/2019[2010-11]Status: DisposedITAT Mumbai01 Sept 2021AY 2010-11

Bench: Shri M.Balalganesh () & Shri Ravish Sood () Ashok Kirtanlal Shah Addl. Cit-Range 19(1) (Presently, Addl, Circle 22(1) 401, 4Th Floor, Anand House, Vs. Piramal Chambers, Lal Baug, 13Th Road, Off. Linking Road, Mumbai 400 012 Khar West, Mumbai – 400 052

For Appellant: Shri Dharmesh Shah, A.RFor Respondent: Shri Brajendra Kumar, D.R
Section 143(1)Section 143(2)Section 143(3)Section 14A

…ITA No.5842/Mum/2019 A.Y. 2010-11 1 Ashok Kirtanlal Shah Vs. Addl.CIT, Range-19(1) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI M.BALALGANESH (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Ashok Kirtanlal Shah Addl. CIT-Range 19(1) (Presently, Addl, Circle 22(1) 401, 4th Floor, Anand House, Vs. Piramal Chambers, Lal Baug, 13th Road, Off. Linking Road, Mumbai 400 012 Khar West, Mumbai – 400 052 PAN No. AAHPS3203L (Assessee) (Revenue) Assessee by : Shri Dharmesh Shah, A.R Revenue by : Shri Brajendra Kumar, D.R Date of Hearing : 23/08/2021 Date of pronouncement : 01/09…

THE SARSWAT CO-OPERATIVE BANK LTD.,MUMBAI vs. ITO 1 (3)(1), MUMBAI

ITA 6609/MUM/2019[2013-14]Status: DisposedITAT Mumbai28 Jun 2021AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Ravish Sood

For Appellant: Shri Anil Sathe, A.RFor Respondent: Shri Neehar Pandey, CIT D.R
Section 143(3)Section 14ASection 3Section 36(1)(vii)Section 36(1)(viia)

…ITA Nos. 6609 &6610/Mum/2019 A.Ys. 2013-14 & 2014-15 1 The Saraswat Cooperative Bank Ltd. Vs. ITO-1(3)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Before Shri S. Rifaur Rahman, Accountant Member and Shri Ravish Sood, Judicial Member ITA. No.6609 /Mum/2019 (Assessment Year: 2013-14) The Saraswat Co-operative Bank Ltd. Income tax Officer-1(3)(1) Sarawat Bank Bhavan, Plot No.953, Aayakar Bhavan, M.K. Road, Appasaheb Marathe Marg, Churchgate, Mumbai – 400 020 Vs Prabhadevi, Mumbai – 400 025 PAN – AABAT4497Q (Appellant) (Respondent) ITA. No.6610/Mum/2019 (Assessment Year: 2014-15) The Saraswa…

AJANTA PHARMA LTD.,,MUMBAI vs. DCIT,CC-7(2), MUMBAI, MUMBAI

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 4785/MUM/2019[2015-16]Status: DisposedITAT Mumbai25 May 2021AY 2015-16

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () Ita No.4784 & 4785/Mum/2019 (Assessment Years: 2015-16 & 2016-17) M/S Ajanta Pharma Ltd. Dy. Commissioner Of 98, Ajanta House, Vs. Income-Tax-Central Circle 6(2),19Th Floor, Air India Govt. Industrial Area, Hindustan Naka, Building, Nariman Point, Charkop,Kandivli (West), Mumbai – 400 021. Mumbai – 400 067. Pan No. Aaaca5579P (Appellant) (Respondent)

For Appellant: Shri J.D. Mistri, Senior AdvocateFor Respondent: Shri Rajeev Harit, CIT D.R
Section 143(2)Section 37(1)

…M/s Ajanta Pharma Ltd. Vs. Dy. CIT, Central Circle 6(2), Mumbai IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA No.4784 & 4785/MUM/2019 (Assessment Years: 2015-16 & 2016-17) M/s Ajanta Pharma Ltd. Dy. Commissioner of 98, Ajanta House, Vs. Income-tax-Central Circle 6(2),19th Floor, Air India Govt. Industrial Area, Hindustan Naka, Building, Nariman Point, Charkop,Kandivli (west), Mumbai – 400 021. Mumbai – 400 067. PAN No. AAACA5579P (Appellant) (Respondent) Assessee by : Shri J.D. Mistri, Senior Advocate Re…

AJANTA PHARMA LTD.,,MUMBAI vs. DCIT,CC-7(2), MUMBAI, MUMBAI

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 4784/MUM/2019[2016-17]Status: DisposedITAT Mumbai25 May 2021AY 2016-17

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () Ita No.4784 & 4785/Mum/2019 (Assessment Years: 2015-16 & 2016-17) M/S Ajanta Pharma Ltd. Dy. Commissioner Of 98, Ajanta House, Vs. Income-Tax-Central Circle 6(2),19Th Floor, Air India Govt. Industrial Area, Hindustan Naka, Building, Nariman Point, Charkop,Kandivli (West), Mumbai – 400 021. Mumbai – 400 067. Pan No. Aaaca5579P (Appellant) (Respondent)

For Appellant: Shri J.D. Mistri, Senior AdvocateFor Respondent: Shri Rajeev Harit, CIT D.R
Section 143(2)Section 37(1)

…M/s Ajanta Pharma Ltd. Vs. Dy. CIT, Central Circle 6(2), Mumbai IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA No.4784 & 4785/MUM/2019 (Assessment Years: 2015-16 & 2016-17) M/s Ajanta Pharma Ltd. Dy. Commissioner of 98, Ajanta House, Vs. Income-tax-Central Circle 6(2),19th Floor, Air India Govt. Industrial Area, Hindustan Naka, Building, Nariman Point, Charkop,Kandivli (west), Mumbai – 400 021. Mumbai – 400 067. PAN No. AAACA5579P (Appellant) (Respondent) Assessee by : Shri J.D. Mistri, Senior Advocate Re…

IL & FS TRANSPORTATION NETWORKS LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX - RANGE - 14(2)(1), MUMBAI

ITA 4177/MUM/2018[2012-13]Status: DisposedITAT Mumbai15 Feb 2021AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Ravish Soodil & Fs Transportation Networks Asstt. Commissioner Of Limited, The Il & Fs Financial Income-Tax, Range -14(2)(1), Center, Plot No.C-22, Room No. Aaykar Bhavan, Maharshi Karve Vs. 460, 4Th Floor, G Block, Bandra- Road, Marine Lines, Kurla Complex, Bandra (E), Mumbai – 400 020 Mumbai – 400 051 Pan – Aabcc5460A (Appellant) (Respondent) Dcit -14(2)(1), M/S Il & Fs Transportation Network 432, 4Th Floor, Aayakar Bhavan, Ltd., Il & Fs Financial Centre, 8Th Vs. Mumbai – 400 020 Floor, C-22, G Block, B.K.C. Bandra (E), Mumbai – 400051

For Appellant: Shri Sandeep Bhalla, A.RFor Respondent: Shri Sushil Kumar Mishra, D.R
Section 143(3)Section 14A

…ITA Nos. 4177/Mum/2018 And 3638/Mum/2018 A.Y: 2012-13 1 IL &FS Transportation Networks Limited VS. Asstt. CIT, Range 14(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri S. Rifaur Rahman, Accountant Member and Shri Ravish Sood, Judicial Member IL & FS Transportation Networks Asstt. Commissioner of Limited, The IL & FS Financial Income-tax, Range -14(2)(1), Center, Plot No.C-22, Room No. Aaykar Bhavan, Maharshi Karve Vs. 460, 4th Floor, G Block, Bandra- Road, Marine Lines, Kurla Complex, Bandra (E), Mumbai – 400 020 Mumbai – 400 051 PAN – AABCC5460A (Appellant) (Respondent) DCIT -14(2)(…

M/S HONEYWELL TECHNOLOGY SOLUTIONS LAB PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

In the result, the assessee's appeal is partly allowed

ITA 1210/BANG/2018[2010-11]Status: DisposedITAT Bangalore07 Jan 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojarim/S. Honeywell Technology Solutions Lab Pvt. Ltd., 151/1, Bannerghata Road, Doraisanpalya, Bangalore-560 076 ….Appellant Pan Aaach 4151J Vs. Dy. Commissioner Of Income Tax, Circle 3(1)(2), Bangalore. ……Respondent. Assessee By: Smt. Shreya Loyalka, C.A. Revenue By: Shri B.K. Panda, Cit (D.R)

For Appellant: Smt. Shreya Loyalka, C.AFor Respondent: Shri B.K. Panda, CIT (D.R)
Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ B ” BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER M/s. Honeywell Technology Solutions Lab Pvt. Ltd., 151/1, Bannerghata Road, Doraisanpalya, Bangalore-560 076 ….Appellant PAN AAACH 4151J Vs. Dy. Commissioner of Income Tax, Circle 3(1)(2), Bangalore. ……Respondent. Assessee By: Smt. Shreya Loyalka, C.A. Revenue By: Shri B.K. Panda, CIT (D.R) Date of Hearing : 17.12.2020. Date of Pronouncement : 07.01.2021. O R D E R PER SHRI CHANDRA POOJARI, AM : This appeal by the assessee is directed against the…

BARODA INDUSTRIES PVT. LTD.,MUMBAI vs. DCIT - CIRCLE 3 (1)(1), MUMBAI

In the result, appeal of the assessee is allowed for statistical purposes

ITA 2547/MUM/2019[2012-13]Status: DisposedITAT Mumbai27 Nov 2020AY 2012-13

Bench: Shri M.Balaganesh, Am & Shri Ram Lal Negi, Jm M/S. Baroda Industries Pvt. Vs. Deputy Commissioner Of Ltd., Income Tax- Circle – 2Nd Floor, Bajaj Bhavan 3(1)(1), Mumbai 226, Jamnalal Bajaj Marg Nariman Point Mumbai – 400 021 Pan/Gir No. Aaacb2428A (Appellant) .. (Respondent)

Section 143(3)Section 14ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT), ‘B‘ BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAM LAL NEGI, JM M/s. Baroda Industries Pvt. Vs. Deputy Commissioner of Ltd., Income Tax- Circle – 2nd Floor, Bajaj Bhavan 3(1)(1), Mumbai 226, Jamnalal Bajaj Marg Nariman Point Mumbai – 400 021 PAN/GIR No. AAACB2428A (Appellant) .. (Respondent) Assessee by Shri Mahendra Gohel Revenue by Shri Oommen Tharian Date of Hearing 26/11/2020 Date of Pronouncement 27/11/2020 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.2547/Mum/2019 for A.Y.2012-13 arises out of the order by the ld. Commiss…

MUFG BANK LTD,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION) CIRCLE-2(2)(1), NEW DELHI

In the result appeal of the assessee is partly allowed

ITA 7895/DEL/2019[2015-16]Status: DisposedITAT Delhi16 Oct 2020AY 2015-16

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Mufg Bank Ltd, Vs. Acit (International Taxation), 5Th Floor, Worldmark 2, Asset 8, Circle-2(2)(1), Aerocity, Nh-8, New Delhi New Delhi Pan: Aabct3880D (Appellant) (Respondent)

For Appellant: Shri Nishant Thakkar, AdvFor Respondent: Shr Surender Pal, CIT DR
Section 143(3)Section 14ASection 244ASection 37(1)Section 44C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-I”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) MUFG Bank Ltd, Vs. ACIT (International Taxation), 5th Floor, Worldmark 2, Asset 8, Circle-2(2)(1), Aerocity, NH-8, New Delhi New Delhi PAN: AABCT3880D (Appellant) (Respondent) Assessee by : Shri Nishant Thakkar, Adv Shri Hiten Chande, Adv Shri Surender Bist, CA Revenue by: Shr Surender Pal, CIT DR Date of Hearing 27/07/2020 Date of pronouncement 16/10/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the assessee aga…

MSM DISCOVERY P.LTD,MUMBAI vs. ASST CIT 12(3)(2), MUMBAI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 1935/MUM/2017[2012-13]Status: DisposedITAT Mumbai12 Oct 2020AY 2012-13

Bench: Shri Pramod Kumar & Shri Ravish Soodmsm Discovery Private Ltd. The Asst. Commissioner Of Income Interface Building No. 7, Tax-12(3)(2) 4Th Floor, Malad Link Road, Room No. 147B, 1St Floor, Vs. Malad (W), Aayakar Bhavan, M.K. Road Mumbai- 400 064 Churchgate, Mumbai – 400 020 Pan – Aagcs4253E (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala, Senior AdvocateFor Respondent: Shri A. Mohan, CIT D.R
Section 143(3)Section 92C

…ITA No.1935/Mum/2017 A.Y. 2012-13 1 MSM Discovery Pvt. Ltd. Vs. The Asst. Commissioner of Income Tax-12(3)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “J” Bench, Mumbai Before Shri Pramod Kumar, Vice President and Shri Ravish Sood, Judicial Member MSM Discovery Private Ltd. The Asst. Commissioner of Income Interface Building No. 7, Tax-12(3)(2) 4th Floor, Malad Link Road, Room No. 147B, 1st Floor, Vs. Malad (W), Aayakar Bhavan, M.K. Road Mumbai- 400 064 Churchgate, Mumbai – 400 020 PAN – AAGCS4253E (Appellant) (Respondent) Appellant by: Shri P.J. Pardiwala, Senior Advocate Respondent by: Shri A. Mohan, CIT D.R D…

ASST.C.I.T., BANGALORE vs. M/S WIPRO LTD.,, BANGALORE

ITA 609/BANG/2016[2011-12]Status: DisposedITAT Bangalore05 Oct 2020AY 2011-12

Bench: Shri B.R. Baskaran, Accountantmember & Shri Pavan Kumar Gadaleit(Tp)A No.99/Bang/2014 Assessmentyear:2009-10

Section 143(3)

…IT(TP)A Nos.99/Bang/2014, 398/Bang/2015, 222/Bang/2016, 492/Bang/2017, 2851/Bang/2-17, 3115/Bang/2018, 151/Bang/2014, 467/Bang/2015 & 609/Bang/2016 M/s. Wipro Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANTMEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.99/Bang/2014 AssessmentYear:2009-10 M/s. Wipro Limited Doddakannelli Addl CIT Sarjapur Road Vs. Range-12 Bangalore-560 025. Bangalore PAN NO :AAACW 0387R APPELLANT RESPONDENT IT(TP)A No.398/Bang/2015 Assessment Year: 2010-11 M/s. Wipro Limited Deputy Commissioner of Doddakann…

DCIT, BANGALORE vs. M/S WIPRO LTD.,, BANGALORE

ITA 467/BANG/2015[2010-11]Status: DisposedITAT Bangalore05 Oct 2020AY 2010-11

Bench: Shri B.R. Baskaran, Accountantmember & Shri Pavan Kumar Gadaleit(Tp)A No.99/Bang/2014 Assessmentyear:2009-10

Section 143(3)

…IT(TP)A Nos.99/Bang/2014, 398/Bang/2015, 222/Bang/2016, 492/Bang/2017, 2851/Bang/2-17, 3115/Bang/2018, 151/Bang/2014, 467/Bang/2015 & 609/Bang/2016 M/s. Wipro Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANTMEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.99/Bang/2014 AssessmentYear:2009-10 M/s. Wipro Limited Doddakannelli Addl CIT Sarjapur Road Vs. Range-12 Bangalore-560 025. Bangalore PAN NO :AAACW 0387R APPELLANT RESPONDENT IT(TP)A No.398/Bang/2015 Assessment Year: 2010-11 M/s. Wipro Limited Deputy Commissioner of Doddakann…

VOLTAS LTD,MUMBAI vs. ACIT 8(3)(2), MUMBAI

The appeal of the revenue is dismissed

ITA 6612/MUM/2018[2012-13]Status: DisposedITAT Mumbai30 Jun 2020AY 2012-13

Bench: Shri Pramod Kumar() & Shri Ravish Sood () Assessment Year: 2012-13 Voltas Limited Asst. Cit Range-8(3)(2) Voltas House-A, 4Th Floor, Vs. Room No. 615, 6Th Floor, Dr. Babasaheb Ambedkar Aayakar Bhavan, M.K. Road Road, Chinchpokli, Mumbai – 400 020 Mumbai 400 033 Pan No. Aaacv2809D Appellant Respondent & Assessment Year: 2012-13 Dcit-8(3)(2) Voltas Limited R. No.615, 6Th Floor, Vs. Voltas House-A, 4Th Floor, Aayakar Bhavan, M.K. Road Dr. Babasaheb Ambedkar Road, Mumbai- 400 020 Chinchpokli, Mumbai 400 033 Pan No. Aaacv2809 Appellant Respondent

For Appellant: Shri. Nitesh JoshiFor Respondent: Shri. Uodal Raj Singh, D.R
Section 143(3)Section 14ASection 40

…P a g e | 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI PRAMOD KUMAR(VICE PRESIDENT) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Assessment Year: 2012-13 Voltas Limited Asst. CIT Range-8(3)(2) Voltas House-A, 4th Floor, Vs. Room No. 615, 6th Floor, Dr. Babasaheb Ambedkar Aayakar Bhavan, M.K. Road Road, Chinchpokli, Mumbai – 400 020 Mumbai 400 033 PAN No. AAACV2809D Appellant Respondent & Assessment Year: 2012-13 DCIT-8(3)(2) Voltas Limited R. No.615, 6th Floor, Vs. Voltas House-A, 4th Floor, Aayakar Bhavan, M.K. Road Dr. Babasaheb Ambedkar Road, Mumbai- 400 020 Chinchpokli, Mumbai 400…