M/s Unicorn Industries v. Union of India

2019 SCC OnLine SC 1567Reported decision2019#4579 most cited

What is M/s Unicorn Industries v. Union of India authority for?

While it has been contended that 'cess' is a tax, the specific issue in Unicorn Industries was not whether cess is deductible under Section 40(a)(ii) of the Income Tax Act. Instead, it concerned whether cess, education cess, higher education cess, and NCCD could be construed as 'duty of excise'.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2022.

Also referred to as

Unicorn Industries v. Union of India · Section 40(a)(ii) · cess · education cess · higher education cess · National Calamity Contingent Duty · duty of excise · taxability of cess

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

A.T. Trade Overseas P. Ltd., Mumbai vs. Dy CIT-CC- 2(4), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 325/MUM/2021[2017-18]Status: DisposedITAT Mumbai23 Mar 2022AY 2017-18

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Blea.T. Trade Overseas Pvt. Ltd., V. Dcit – Central Circle – 2(4) A-601 Cello Trihumph 802, 8Th Floor I.B. Patel Road, Goregaon (E) Pratishtha Bhavan Mumbai – 400063 Old Cgo Annexe Maharishi Karve Road Pan: Aacca7944A Mumbai - 400020 (Appellant) (Respondent) Assessee By : Shri Dharmesh Shah Department By : Ms. Sailaja Rai

For Appellant: Shri Dharmesh ShahFor Respondent: Ms. Sailaja Rai
Section 132Section 245CSection 245D(1)Section 245HSection 68

…veral other decisions of various high courts and Hon'ble Supreme Court while concluding that the education cess is an allowable deduction. ln fact, the Revenue had relied upon another decision of Hon'ble Supreme Court in the case of Unicorn Industries v. UOl [112 Taxmann.com 127] wherein the Hon'ble Court had held that for the purpose of levy of tax, cess is to be included since the cess is nothing but the tax. However, the Hon'ble Bombay High Court observed that the said decision was not in the context of the provisions of s. 40(a)(ii) of the Act and therefore the said decision cannot be relied upon to come to c…

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…

Jalaram Industries vs. Union of India

WP/6114/2020HC Karnataka04 Jan 2022

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 5

…tion of legislative powers between Federal and Provincial Governments. (xxi) The issue of simultaneous levy under Article 246 and 246A of the Constitution was not dealt with in the judgment of Unicorn Industries v. Union of India reported in (2020) 3 SCC 492 and no reliance can be placed in the said judgment by the Revenue. (xxii) For the period of 2017 to 2019 when excise duty was not levied on tobacco products, there cannot be any levy of NCCD and the same is unconstitutional. III CONTENTIONS OF RESPONDENTS: 6. The contention of the respondents are as follows: i) Except…

Thrishul Zarda Pouches vs. Union of India

WP/713/2020HC Karnataka04 Jan 2022

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 5

…tion of legislative powers between Federal and Provincial Governments. (xxi) The issue of simultaneous levy under Article 246 and 246A of the Constitution was not dealt with in the judgment of Unicorn Industries v. Union of India reported in (2020) 3 SCC 492 and no reliance can be placed in the said judgment by the Revenue. (xxii) For the period of 2017 to 2019 when excise duty was not levied on tobacco products, there cannot be any levy of NCCD and the same is unconstitutional. III CONTENTIONS OF RESPONDENTS: 6. The contention of the respondents are as follows: i) Except…

Harsh International Flavour vs. Union of India

WP/6122/2020HC Karnataka04 Jan 2022

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 5

…tion of legislative powers between Federal and Provincial Governments. (xxi) The issue of simultaneous levy under Article 246 and 246A of the Constitution was not dealt with in the judgment of Unicorn Industries v. Union of India reported in (2020) 3 SCC 492 and no reliance can be placed in the said judgment by the Revenue. (xxii) For the period of 2017 to 2019 when excise duty was not levied on tobacco products, there cannot be any levy of NCCD and the same is unconstitutional. III CONTENTIONS OF RESPONDENTS: 6. The contention of the respondents are as follows: i) Except…

Fast Track Packers Private Limited vs. Union of India

WP/52374/2019HC Karnataka04 Jan 2022

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 5

…tion of legislative powers between Federal and Provincial Governments. (xxi) The issue of simultaneous levy under Article 246 and 246A of the Constitution was not dealt with in the judgment of Unicorn Industries v. Union of India reported in (2020) 3 SCC 492 and no reliance can be placed in the said judgment by the Revenue. (xxii) For the period of 2017 to 2019 when excise duty was not levied on tobacco products, there cannot be any levy of NCCD and the same is unconstitutional. III CONTENTIONS OF RESPONDENTS: 6. The contention of the respondents are as follows: i) Except…

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…

Perfetti Van Melle India Pvt. Ltd., Gurgaon vs. ACIT, Circle-3(1), Gurgaon

In the result, the additional ground raised by the assessee is allowed

ITA 463/DEL/2021[2016-17]Status: DisposedITAT Delhi22 Sept 2021AY 2016-17

Bench: The Income Tax Appellate Tribunal, Delhi Bench “I-2”, New Delhi

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Ms. Meera Shrivastava, CIT (DR)
Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 80Section 80ISection 92C

…BEFORE THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “I-2”, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SH. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 463/Del/2021 Assessment year 2016-17 Perfetti Van Melle India Pvt Ltd VS. Assistant Commissioner of 47th Milestone, Delhi Jaipur Income Tax, Highway, Circle – 3(1), Gurgaon Manesar, Gurgaon PAN : AAACP2626A (Appellant) (Respondent) Appellant by : Mr. Deepak Chopra, Adv Ms. Rashi Khanna, Adv Ms. Pratishtha Singh, Adv Department by : Ms. Meera Shrivastava, CIT (DR) Date of hearing 27 07 2021 Date of pronouncement 22 09 2021 ORDER PER AMIT SHUKLA, JM:…

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…

M/S Novozymes South Asia Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-5(1)(1), Bangalore

In the result, both the appeals of the assessee are allowed

ITA 895/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Jun 2021AY 2013-14

Bench: Shri George George K. & Shri B.R. Baskaranit(Tp)A No.894/Bang/2018 Assessment Year:2012-13

For Appellant: Shri T. Suryanarayan, A.RFor Respondent: Ms. Neera Malhotra, D.R

…IT(TP)A No.894&895/Bang/2018 M/s. Novozymes South Asia Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.894/Bang/2018 Assessment Year:2012-13 M/s. Novozymes South Asia Pvt. Ltd. Plot No.32, 47-52, Survey No.154 EPIP Industrial Area JCIT (OSD) Circle-5(1)(1) Vs. Whitefield Bangalore Bangalore 560 066 PAN NO :AAACN7030Q APPELLANT RESPONDENT IT(TP)A No.895/Bang/2018 Assessment Year:2013-14 M/s. Novozymes South Asia Pvt. Ltd. Plot No.32, 47-52, Survey No.154 ACIT Circle-5(1)(1) Vs.…

M/S Novozymes South Asia Pvt Ltd, Bangalore vs. Joint Commissioner of Income Tax (OSD) Circle-5(1)(1), Bangalore

In the result, both the appeals of the assessee are allowed

ITA 894/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Jun 2021AY 2012-13

Bench: Shri George George K. & Shri B.R. Baskaranit(Tp)A No.894/Bang/2018 Assessment Year:2012-13

For Appellant: Shri T. Suryanarayan, A.RFor Respondent: Ms. Neera Malhotra, D.R

…IT(TP)A No.894&895/Bang/2018 M/s. Novozymes South Asia Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.894/Bang/2018 Assessment Year:2012-13 M/s. Novozymes South Asia Pvt. Ltd. Plot No.32, 47-52, Survey No.154 EPIP Industrial Area JCIT (OSD) Circle-5(1)(1) Vs. Whitefield Bangalore Bangalore 560 066 PAN NO :AAACN7030Q APPELLANT RESPONDENT IT(TP)A No.895/Bang/2018 Assessment Year:2013-14 M/s. Novozymes South Asia Pvt. Ltd. Plot No.32, 47-52, Survey No.154 ACIT Circle-5(1)(1) Vs.…

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

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

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…

Bachhraj Factories Pvt Ltd., Mumbai vs. ACIT Circle-3(1)(1), Mumbai

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

ITA 3986/MUM/2019[2014-15]Status: DisposedITAT Mumbai07 Apr 2021AY 2014-15
For Appellant: Shri Kirit KamdarFor Respondent: Shri Tharian Oommen (DR)
Section 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.3986/Mum/2019 (ननधधारण वर्ा / Assessment Years: 2014-15) बनधम/ Bachhraj Factories Pvt. Ltd. ACIT, Circle-3(1)(1) 2nd Floor, Bajaj Bhawan, R. No. 607, Aayakar Vs. 226, Nariman Point, Bhavan, M. K. Road, Mumabi-400021. New Marine Lines, Mumbai-400020. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. :AAACB4654N (प्रत्यथी / Respondent) (अपीलाथी /Appellant) .. Assessee by: Shri Kirit Kamdar Revenue by: Shri Tharian Oommen (DR) सुनवाई की तारीख / Date of Hearing: 11/02/2021 घोषणा की तारीख /Dat…

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…

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