Madhya Pradesh in Pr. CIT v. Keti Constructions

162 Taxmann.com 278High Court2024#6276 most cited

What is Madhya Pradesh in Pr. CIT v. Keti Constructions authority for?

The amendment to Section 14A of the Income Tax Act, specifically the insertion of an Explanation by the Finance Act, 2022, applies prospectively and not retrospectively.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

Keti Constructions · Pr. CIT v. Keti Constructions · section 14A · section 14A(3) · explanation to section 14A · Finance Act 2022 · prospective applicability · retrospective applicability · disallowance u/s 14A

Sections most often in play

Section 14ASection 143(3)Section 115JBSection 10(34)Section 270ASection 143(2)Section 37(1)Section 8D

Issues it is cited on

section 14a(3)strategic investmentsection 10(34)disallowance under section 14adisallowance u/s 14asection 14a(2)section 14asection 115jbsection 270acomplete scrutinysection 37(1)section 115j

Judgments citing Madhya Pradesh in Pr. CIT v. Keti Constructions

ACIT., CIRCLE-5(1), HYDERABAD vs. ENGENRIN HYDRO POWER LIMITED, HYDERABAD

In the result, all the four appeals filed by the Revenue are dismissed

ITA 831/HYD/2024[2018-19]Status: DisposedITAT Hyderabad04 Feb 2026AY 2018-19

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 115JSection 14ASection 14A(3)

…आयकर अपीऱीय न्यायाधिकरण में, हैदराबाद „ए‟ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “A” Bench, Hyderabad श्री मंजुनाथा जी., माननीय ऱेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.828/Hyd/2024 to 831/Hyd/2024 (ननधधारण वर्ा/ Assessment Year: 2016-17, 2017-18 and 2018-19) Asst.Commissioner of Vs. Engenrin Hydro Power Income Tax Limited Circle-5(1) Hyderabad Hyderabad PAN : AABCV6385R (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri P. Murali Mohan Ra…

ACIT., CIRCLE-5(1), HYDERABAD vs. ENGENRIN HYDRO POWER LIMITED, HYDERABAD

In the result, all the four appeals filed by the Revenue are dismissed

ITA 830/HYD/2024[2018-19]Status: DisposedITAT Hyderabad04 Feb 2026AY 2018-19

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 115JSection 14ASection 14A(3)

…आयकर अपीऱीय न्यायाधिकरण में, हैदराबाद „ए‟ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “A” Bench, Hyderabad श्री मंजुनाथा जी., माननीय ऱेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.828/Hyd/2024 to 831/Hyd/2024 (ननधधारण वर्ा/ Assessment Year: 2016-17, 2017-18 and 2018-19) Asst.Commissioner of Vs. Engenrin Hydro Power Income Tax Limited Circle-5(1) Hyderabad Hyderabad PAN : AABCV6385R (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri P. Murali Mohan Ra…

ACIT., CIRCLE-5(1), HYDERABAD vs. ENGENRIN HYDRO POWER LIMITED, HYDERABAD

In the result, all the four appeals filed by the Revenue are dismissed

ITA 829/HYD/2024[2017-18]Status: DisposedITAT Hyderabad04 Feb 2026AY 2017-18

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 115JSection 14ASection 14A(3)

…आयकर अपीऱीय न्यायाधिकरण में, हैदराबाद „ए‟ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “A” Bench, Hyderabad श्री मंजुनाथा जी., माननीय ऱेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.828/Hyd/2024 to 831/Hyd/2024 (ननधधारण वर्ा/ Assessment Year: 2016-17, 2017-18 and 2018-19) Asst.Commissioner of Vs. Engenrin Hydro Power Income Tax Limited Circle-5(1) Hyderabad Hyderabad PAN : AABCV6385R (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri P. Murali Mohan Ra…

ACIT., CIRCLE-5(1), HYDERABAD vs. ENGENRIN HYDRO POWER LIMITED, HYDERABAD

In the result, all the four appeals filed by the Revenue are dismissed

ITA 828/HYD/2024[2016-17]Status: DisposedITAT Hyderabad04 Feb 2026AY 2016-17

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 115JSection 14ASection 14A(3)

…आयकर अपीऱीय न्यायाधिकरण में, हैदराबाद „ए‟ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “A” Bench, Hyderabad श्री मंजुनाथा जी., माननीय ऱेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.828/Hyd/2024 to 831/Hyd/2024 (ननधधारण वर्ा/ Assessment Year: 2016-17, 2017-18 and 2018-19) Asst.Commissioner of Vs. Engenrin Hydro Power Income Tax Limited Circle-5(1) Hyderabad Hyderabad PAN : AABCV6385R (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri P. Murali Mohan Ra…

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

ITA 1084/HYD/2024[2018-19]Status: DisposedITAT Hyderabad21 Jan 2026AY 2018-19
For Appellant: Shri Sourabh Soparkar, Advocate Represented by Department : Dr. Narendra Kumar NFor Respondent: Dr. Narendra Kumar Naik, CIT-DR Date of Conclusion of Hearing : 11/11/2025
Section 143(3)Section 144BSection 14ASection 68Section 80Section 801ASection 80GSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'B' Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member (Hybrid Hearing) INCOME TAX APPEAL NOS./I.T.A. NO.1083/HYD/2024 (Assessment Year:2017-18) Assistant Commissioner of Income Tax, Circle-5(1), Hyderabad. (Appellant) VS. Penna Cement Industries Limited, Hyderabad. PAN: AABCP2290D (Respondent) INCOME TAX APPEAL NOS./I.T.A. NO.1084/HYD/2024 (Assessment Year:2018-19) Assistant Commissioner of Income Tax, Circle-5(1), Hyderabad. (Appellant) VS. Penna Cement Industries Limited, Hyderabad. PAN: AABCP2290D (Respondent) Repr…

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

ITA 1083/HYD/2024[2017-18]Status: DisposedITAT Hyderabad21 Jan 2026AY 2017-18

Bench: Shri Manjunatha G. & Shri Ravish Sood(Hybrid Hearing) आयकर अपीलसं./I.T.A. No.1083/Hyd/2024 (निर्धारणवर्ष/ Assessment Year:2017-18) Assistant Commissioner Of Income Tax, Circle-5(1), Hyderabad. (अपीलार्थी/ Appellant) Vs. Penna Cement Limited, Hyderabad. Pan: Aabcp2290D (प्रत्यर्थी / Respondent) Industries आयकर अपीलसं./I.T.A. No.1084/Hyd/2024 (निर्धारणवर्ष/ Assessment Year:2018-19) Assistant Commissioner Of Income Tax, Circle-5(1), Hydeabad. (अपीलार्थी/ Appellant) Vs. Penna Cement Industries Limited, Hyderabad. Pan: Aabcp2290D (प्रत्यर्थी / Respondent) करदाताकाप्रतिनिधित्व/ Assessee Represented By : Shri Sourabh Soparkar, Advocate राजस्वकाप्रतिनिधित्व/ Department Represented By : Dr. Narendra Kumar Naik, Cit-Dr सुनवाईसमाप्तहोनेकीतिथि/ Date Of Conclusion Of Hearing : 11/11/2025 घोषणा की तारीख/ Date Of Pronouncement : 21/01/2026 2

Section 143(3)Section 144BSection 14ASection 68Section 80Section 801ASection 80GSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'B' Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member (Hybrid Hearing) आयकर अपीलसं./I.T.A. No.1083/Hyd/2024 (निर्धारणवर्ष/ Assessment Year:2017-18) Assistant Commissioner of Income Tax, Circle-5(1), Hyderabad. (अपीलार्थी/ Appellant) VS. Penna Cement Limited, Hyderabad. PAN: AABCP2290D (प्रत्यर्थी / Respondent) Industries आयकर अपीलसं./I.T.A. No.1084/Hyd/2024 (निर्धारणवर्ष/ Assessment Year:2018-19) Assistant Commissioner of Income Tax, Circle-5(1), Hydeabad. (अपीलार्थी/ Appellant) VS. Penna Cement Industries Limited, Hy…

APEX URBAN INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-2(3), HYDERABAD

Accordingly, we herein direct the AO to vacate the disallowance of Rs. 13,200/- made by him. The Grounds of appeal Nos. 2 and 3 are allowed in terms of our aforesaid observations

ITA 1778/HYD/2025[2017-18]Status: DisposedITAT Hyderabad13 Jan 2026AY 2017-18

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1778/Hyd/2025 (िनधा"रण वष"/Assessment Year:2017-18) Apex Urban Infrastructure Vs. Dcit, Private Limited, Central Circle-2(3), Hyderabad. Hyderabad. Pan: Aafcp1027Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By: Shri K. Vinoth Kannan, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 06/01/2026 घोषणा की तारीख/Date Of 13/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Company Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals)- 12, Hyderabad, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 31/10/2019 For The Assessment Year (Ay) 2017-18. The Assessee Company Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal Before Us:

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri K. Vinoth Kannan, Sr
Section 143(3)Section 14ASection 14A(2)Section 250Section 37Section 37(1)

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.1778/Hyd/2025 (िनधा"रण वष"/Assessment Year:2017-18) Apex Urban Infrastructure Vs. DCIT, Private Limited, Central Circle-2(3), Hyderabad. Hyderabad. PAN: AAFCP1027Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri P. Murali Mohan Rao, CA राज" व "ारा/Revenue by: Shri K. Vinoth Kannan, Sr. AR सुनवाई की तारीख/Date of Hearing: 06/01/2026 घोषणा की तारीख/Date of 13/01/2026 Pronouncement: आदेश / ORDER PER. RAVIS…

DCIT CENTRAL CIRCLE (1), MUMBAI, MUMBAI vs. KRISHNAPRABHU INFRATRANS PRIVATE LIMITED , LUCKNOW

In the result appeal filed by the revenue stands dismissed

ITA 1856/MUM/2025[2021-22]Status: DisposedITAT Mumbai04 Aug 2025AY 2021-22

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankardcit, Central Circle (1) Vs. Krishnaprabhu Kautilya Bhavan, Bkc, Infratrans Pvt Ltd., Mumbai – 400051. B-9, Vibhuti Khand, Gomtinagar, Lucknow, Up – 226010. Pan/Gir No. Aahck8608E (Applicant) (Respondent)

Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER DCIT, Central Circle (1) Vs. Krishnaprabhu Kautilya Bhavan, BKC, Infratrans Pvt Ltd., Mumbai – 400051. B-9, Vibhuti Khand, Gomtinagar, Lucknow, UP – 226010. PAN/GIR No. AAHCK8608E (Applicant) (Respondent) CO. No. 87/Mum/2025 (Assessment Year: 2021-22) Krishnaprabhu Vs. DCIT, Central Circle - 5(1) Infratrans Pvt Ltd., Kautilya Bhavan, BKC, B-9, Vibhuti Khand, Mumbai – 400051. Gomtinagar, Lucknow, UP – 226010. PAN/GIR No. AAHCK8608E Assessee by Shri Mahendr…

THERMODYNE DYNAMICS PRIVATE LIMITED,HYDERABAD vs. INCOME-TAX OFFICER, WARD -17(3), HYDERABAD

ITA 500/HYD/2024[2013-2014]Status: DisposedITAT Hyderabad03 Jul 2025AY 2013-2014

Bench: Us :

For Appellant: Shri Pawan KumarFor Respondent: Shri B. Balakrishna -CIT-
Section 11USection 143(2)Section 143(3)Section 14ASection 234BSection 56

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री मिुसूदन सावडिया, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.500/Hyd/2024 (निर्धारण वर्ा/ Assessment Year : 2013-14) Thermodyne Dynamics Income Tax Officer, Private Limited, Ward – 17(3), Cherlapally, Hyderabad. Hyderabad. PAN : AABCV3257C (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee : Shri Pawan Kumar Represented by Chakrapa…

INDUS VALLEY PROPERTIES PRIVATE LIMITED,KABRA EXCELCIOR vs. INCOME TAX OFFICER WARD 3(1)(4) BANGALORE, BANGALORE,

In the result, the appeal filed by the assessee is allowed

ITA 81/BANG/2025[2017-18]Status: DisposedITAT Bangalore09 Jun 2025AY 2017-18

Bench: Shri Prashant Maharishiassessment Year : 2017-18

For Appellant: Shri Siddesh Nagaraj Gaddi, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT Assessment year : 2017-18 M/s. Indus Valley Properties Private Limited, Vs. The Income Tax Officer, No.6/A, 2nd Floor, Kabra Excelcior, Ward 3(1)(4), 7th Cross, 1st Block, Koramangala, Bangalore. Bangalore – 560 034. PAN: AACCI 4810M APPELLANT RESPONDENT Appellant by : Shri Siddesh Nagaraj Gaddi, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 03.06.2025 Date of Pronouncement : 09.06.2025 O R D E R 1. This appeal is filed by Indus Valley Properties Pvt. Ltd., (the assesse…

INCOME TAX OFFICER, WARD-16(1), HYDERABAD vs. NSL NAGAPATNAM POWER VENTURES PRIVATE LIMITED, HYDERABAD

In the result, the appeal filed by the Revenue being devoid of any substance is dismissed

ITA 28/HYD/2025[2018-19]Status: DisposedITAT Hyderabad23 Apr 2025AY 2018-19

Bench: Us :

For Appellant: Shri A.V. RaghuramFor Respondent: Dr.Sachin Kumar, Sr.DR
Section 143(2)Section 143(3)Section 14A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री मिुसूदन सावडिया, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.27/Hyd/2025 (निर्धारण वर्ा/ Assessment Year:2017-18) Income Tax Officer, NSL Nagapatnam Power Ward – 16(1), Ventures Private Limited, Hyderabad. Hyderabad. PAN : AADCP9603L (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee : Shri A.V. Raghuram, Represented by Advocate.…

INCOME TAX OFFICER, WARD-16(1), HYDERABAD vs. NSL NAGAPATNAM POWER VENTURES PRIVATE LIMITED, HYDERABAD

In the result, the appeal filed by the Revenue being devoid of any substance is dismissed

ITA 27/HYD/2025[2017-18]Status: DisposedITAT Hyderabad23 Apr 2025AY 2017-18

Bench: Us :

For Appellant: Shri A.V. RaghuramFor Respondent: Dr.Sachin Kumar, Sr.DR
Section 143(2)Section 143(3)Section 14A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री मिुसूदन सावडिया, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.27/Hyd/2025 (निर्धारण वर्ा/ Assessment Year:2017-18) Income Tax Officer, NSL Nagapatnam Power Ward – 16(1), Ventures Private Limited, Hyderabad. Hyderabad. PAN : AADCP9603L (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee : Shri A.V. Raghuram, Represented by Advocate.…

ASSISTANT COMMISSIONER OF INCOME TAX, MUMBAI vs. INDIABULLS REAL ESTATELIMITED, GURGAON

Appeal is dismissed

ITA 2179/MUM/2024[2018-19]Status: DisposedITAT Mumbai10 Mar 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarthe Assistant Commissioner Of V/S. M/S Indiabulls Real Income Tax, Central Circle – 6(4), बनाम Estate Limited, M-62 & Mumbai, 63, 1Stfloor, Connaught Vijay Kumar Singh, Deputy Place, New Delhi – 110 001 Commissioner Of Income Tax, Central Circle 6(4), Mumbai, Room No. 453, 4 Th Floor, Kautilya Bhavan, G Block, Bkc, Bandra(E), Mumbai 400 051, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabci5194F Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri K. Gopal & Shri Om Kandalkar,ARsFor Respondent: Mr. R.A. Dhyani (CIT DR)
Section 143(3)Section 14ASection 37(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER The Assistant Commissioner of v/s. M/s Indiabulls Real Income Tax, Central Circle – 6(4), बनाम Estate Limited, M-62 & Mumbai, 63, 1stFloor, Connaught Vijay Kumar Singh, Deputy Place, New Delhi – 110 001 Commissioner of Income Tax, Central Circle 6(4), Mumbai, Room No. 453, 4 th Floor, Kautilya Bhavan, G Block, BKC, Bandra(E), Mumbai 400 051, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCI5194F Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Sh…

INTAS BIOPHARMACEUTICALS LTD.,,AHMEDABAD vs. THE DY.COMMISSIONER OF INCOME TAX, R-2(1)(1),, AHMEDABAD

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 1035/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad12 Feb 2025AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

Section 14ASection 35Section 43B

…ITA No.1035/Ahd/2016 (Assessment Year: 2012-13) Intas Biopharmaceuticals Ltd. Page 1 of 18 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 Intas Biopharmaceuticals Ltd., The Deputy Commissioner of Plot 423/P/A, Sarkhej Bavla Income Tax, Highway, R-2 (1)(1), Moraiya, Ahmedabad. Vs. Sanand, Ahmedabad – 382 213. [PAN – AABCI 4722 M] (Appellant) (Respondent) Assessee by Shri Bandish Soparkar, AR & Shri Parin Shah, AR Revenue by Shri Prathviraj Meena, CIT-DR Date of Hearing…

SAPPHIRE FOODS INDIA LIMITED,MUMBAI vs. DCIT, CIRCLE 3(3)(1), MUMBAI, MAHARASHTRA

In the result, the Assessee’s appeal is allowed

ITA 3476/MUM/2024[AY 2021-22]Status: DisposedITAT Mumbai23 Oct 2024

Bench: Shri Narender Kumar Choudhry & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

For Appellant: Ms. Aarti Sathe, A.R. a/wFor Respondent: Smt Sujatha P. Iyangar, Sr. AR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2021-22 M/s. Sapphire Foods India DCIT, Circle 3(3)(1), 6th Limited, Room No.609, 7th Floor, A Wing, PRISM Tower, Floor, Vs. Link Road, Mindspace, Aaykar Bhavan, Goregaon West, Maharishi Road, Mumbai - 400062 Mumbai - 400020 PAN: AANCS5595A (Appellant) (Respondent) Present for: Assessee by : Ms. Aarti Sathe, A.R. a/w Ms. Aasavari Kadam, A.R. Revenue by : Smt Sujatha P. Iyangar, Sr. AR Date of Hearing : 03.09.2024 Date of Pronou…

ACIT 14(I)(2), MUMBAI, MUMBAI vs. GODREJ PROPERTIES LIMITED, MUMBAI

ITA 3880/MUM/2024[2017-18]Status: DisposedITAT Mumbai20 Sept 2024AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyal1. Ita No. 3880/Mum/2024 (A.Y.2017-18)

For Appellant: Shri P. Suresh, Ld. DRFor Respondent: Shri Jeet Kamdar, Ld. AR
Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER 1. ITA No. 3880/Mum/2024 (A.Y.2017-18) ACIT – 14(1) (2), Room No. 455, 4th Floor, Aayakar Bhavan, M. K. Road, Mumbai- 400 020. ...... Appellant Vs. M/s. Godrej Properties Ltd. 5th floor, Godrej One, Pirojshanagar, Eastern Express Highway, Vikhroli (E), Mumbai. PAN: AAACG3995M ...... Respondent & 2. C.O. No. 189/Mum/2024(A.Y.2017-18) M/s. Godrej Properties Ltd. 5th floor, Godrej One, Pirojshanagar, Eastern Express Highway, Vikhroli (E), Mumbai. PAN: AAACG3995M…

INCOME TAX OFFICER -14(3)(1), MUMBAI , MUMBAI vs. SUPREME REALTY PVT LTD , ANANT KANEKAR MARG MUMBAI

ITA 2070/MUM/2024[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidara

For Appellant: NoneFor Respondent: Dr. Kishor Dhule, CIT DR &
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA Nos.2070 & 2068/M/2024 Assessment Years: 2014-15 & 2015-16 Income Tax Officer 14(3)(1), M/s. Supreme Realty Room No.554, Pvt. Ltd., Aayakar Bhawan, Gr Floor, HDIL Tower, Vs. New Marine Lines, Anant Kanekar Marg, Mumbai – 400 020 Mumbai Maharashtra-400051 PAN: AALCS0761J (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Dr. Kishor Dhule, CIT DR & Shri Manish Ajudiya, Sr. AR. Date of Hearing : 18 . 07 . 2024 Date of Pronouncemen…

INCOME TAX OFFICER -14(3)(1), MUMBAI, MUMBAI vs. SUPREME REALTY PVT LTD , ANAND KANEKAR MG MUMBAI

ITA 2068/MUM/2024[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidara

For Appellant: NoneFor Respondent: Dr. Kishor Dhule, CIT DR &
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA Nos.2070 & 2068/M/2024 Assessment Years: 2014-15 & 2015-16 Income Tax Officer 14(3)(1), M/s. Supreme Realty Room No.554, Pvt. Ltd., Aayakar Bhawan, Gr Floor, HDIL Tower, Vs. New Marine Lines, Anant Kanekar Marg, Mumbai – 400 020 Mumbai Maharashtra-400051 PAN: AALCS0761J (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Dr. Kishor Dhule, CIT DR & Shri Manish Ajudiya, Sr. AR. Date of Hearing : 18 . 07 . 2024 Date of Pronouncemen…

Madhya Pradesh in Pr. CIT v. Keti Constructions (162 Taxmann.com 278) — Cited in 18 Judgments | BharatTax