How many judgments cite Maxopp Investment Ltd. v. CIT?

1,596 judgments on BharatTax cite Maxopp Investment Ltd. v. CIT (402 ITR 640), spanning 2016 to 2026.

Which sections of the Income Tax Act does Maxopp Investment Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 14A, Section 143(3), Section 115JB, Section 8D, Section 37(1), Section 1961.

Maxopp Investment Ltd. v. CIT

402 ITR 640Supreme Court of India2018#21 most cited

What is Maxopp Investment Ltd. v. CIT authority for?

Disallowance under Section 14A is not automatic and requires the Assessing Officer to record satisfaction before applying Rule 8D. Only investments yielding exempt income are considered for disallowance, irrespective of their strategic nature.

1,596

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

Maxopp Investment Ltd v CIT · Maxopp SC 2018 · Section 14A disallowance · Rule 8D application · expenditure for exempt income · only dividend bearing investments · satisfaction Section 14A(2) · strategic investment disallowance · disallowance not automatic · 402 ITR 640

Also reported as

91 Taxmann.com 154254 Taxmann 325301 CTR 489

Sections most often in play

Section 14A Section 143(3)Section 115JB Section 8D Section 37(1)Section 1961 Section 250 Section 143(2)

Read the full judgment

Issues it is cited on

section 14a(1)section 14a(2)strategic investment disallowance under section 14a disallowance u/s 14a section 10(34)section 14a section 36(1)(vii)section 40a(2)enduring benefit book profits section 115j

Judgments citing Maxopp Investment Ltd. v. CIT

DCIT, New Delhi vs. M/S. Ge Capital Services India Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 761/DEL/2016[2008-09]Status: DisposedITAT Delhi11 Jun 2018AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri S.S. Rana, CIT-DRFor Respondent: Shri Suchit Jolly, Adv

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.761 & 762/DEL/2016 Assessment Years: 2008-09 & 2009-10 DCIT, Circle-10(1), v. M/s. GE Capital Services New Delhi. India Pvt. Ltd., AIFACS Building 1, Rafi Marg, New Delhi. TAN/PAN: AAACG 0239L (Appellant) (Respondent) Appellant by: Shri S.S. Rana, CIT-DR Respondent by: Shri Suchit Jolly, Adv. Date of hearing: 15 03 2018 Date of pronouncement: 11 06 2018 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeals have been filed by the Revenue against the…

Dish Tv India Ltd vs. Asst CIT RG 11(1), Mumbai

In the result, Revenue’s appeal is dismissed

ITA 3739/MUM/2016[2010-11]Status: DisposedITAT Mumbai08 Jun 2018AY 2010-11

Bench: Shri Saktijit Dey & Shri Rajesh Kumardish Tv India Ltd. Fc–19, Firm City, Sector–16A ……………. Appellant Noida 400 063 Pan – Aaaca5478M V/S Asstt. Commissioner Of Income Tax ……………. Respondent Range–11(1), Mumbai Asstt. Commissioner Of Income Tax ……………. Appellant Range–16(1), Mumbai V/S Dish Tv India Ltd. 135, Continental Building Dr. A.B. Road, Worli ……………. Respondent Mumbai 400 018 Pan – Aaaca5478M

For Appellant: Shri Niraj Seth a/wFor Respondent: Shri Bhupendra Kumar Singh

Section 142(1)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Dish TV India Ltd. FC–19, Firm City, Sector–16A ……………. Appellant Noida 400 063 PAN – AAACA5478M v/s Asstt. Commissioner of Income Tax ……………. Respondent Range–11(1), Mumbai Asstt. Commissioner of Income Tax ……………. Appellant Range–16(1), Mumbai v/s Dish TV India Ltd. 135, Continental Building Dr. A.B. Road, Worli ……………. Respondent Mumbai 400 018 PAN – AAACA5478M Assessee by : Shri Niraj Seth a/w Shri Jay Bhansali Revenue by : Shri Bhupendra Kumar Singh Date of Hearing – 16.04.…

DCIT Cir 3(2)(1), Mumbai vs. J.M. Financial Products Ltd, Mumbai

In the result, the appeal Revenue is dismissed

ITA 3661/MUM/2016[2011-12]Status: DisposedITAT Mumbai31 May 2018AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am

For Appellant: Dr. K ShivaramFor Respondent: Abhijit Patankar, DR

Section 143(3)Section 14A

…hat the assessee’s investment in giving rise to tax free income, is much less than the interest free capital as narrated above. Further, the learned Counsel referred to the decision of Hon’ble Supreme Court in the case of Maxopp Investment Ltd. vs. CIT [2018] 402 ITR 640 (SC) wherein the Hon’ble Supreme Court has held that the positive satisfaction is to be recorded by the AO for making disallowance. Hon’ble Supreme Court held as under: - “41. Having regard to the language of Section 14A(2) of the Act, read with Rule 8D of the Rules, we also make it clear that before applying the theory of apportionment, the AO…

ACIT, New Delhi vs. M/S Hansa International, New Delhi

In the result appeal filed by revenue stands partly allowed

ITA 2186/DEL/2015[2011-12]Status: DisposedITAT Delhi31 May 2018AY 2011-12

Bench: Shri Rs Syal & Smt. Beena Pillaia.Y. 2011-12

Section 14Section 143Section 145(3)

….Sr.DR submitted that Assessing Officer has rightly disallowed 0.5% of the investments made by assessee under rule 8D (2) (iii) of the Act. He placed reliance upon the decision of Hon’ble Supreme Court in the case of Maxopp Investment Ltd. vs. CIT reported in 402 ITR 640. 6. On the contrary Ld.AR submitted that the only disallowance that could be made under section 14 A is STT expenses which could be directly related to earning of exempt income. He submitted that no indirect cost could be attributable to the earning of exempt income as it is an admitted position that there has been no interest payment to anyone i…

DCIT 6(3)(2), Mumbai vs. Kohinoor Plant Construction P.Ltd, Mumbai

In the result this ground

ITA 7111/MUM/2016[2012-13]Status: DisposedITAT Mumbai30 May 2018AY 2012-13

Bench: Shri B.R. Baskaran & Shri Pawan Singhacit, Cir-6(3)(2) M/S Kohinoor Plant Construction Room No. 522, 5Th Floor, Pvt. Ltd., Kohinoor Corporate Aayakar Bhavan, M.K. Road, Vs. Office, Senapati Bapat Marg, Mumbai-20. Dadar (W), Mumbai -400028. Pan: Aabcr6994E Appellant Respondent

For Appellant: Shri T.A. Khan (DR)For Respondent: Shri Jayesh Dadia (AR)

Section 115JSection 143(3)Section 14ASection 253Section 254(1)Section 80I

…onstruction Pvt. Ltd. 13. The contention of assessee before the lower authority was that the assessee made investment on certain fund as strategic partner in joint venture. Recently, the Hon’ble Supreme Court in case of Maxopp Investment Ltd. vs. CIT [2018] 402 ITR 640(SC) held that the dominant purpose for which investment into shares is made by assessee may not be relevant as section 14A applies irrespective of whether shares are held to gain control or as stock-in-trade, where shares are held as stock-in-trade, main purpose is to trade in those shares and earn profits therefrom and, in process, certain divi…

DCIT Cir 6(3)(2), Mumbai vs. Kohinoor Planet Construction P. Ltd, Mumbai

In the result this ground

ITA 624/MUM/2016[2010-11]Status: DisposedITAT Mumbai30 May 2018AY 2010-11

For Appellant: Shri T.A. Khan (DR)For Respondent: Shri Jayesh Dadia (AR)

Section 115JSection 143(3)Section 14ASection 253Section 254(1)Section 80I

Essar Properties P.Ltd, Mumbai vs. DCIT 5(1), Mumbai

Appeal is allowed for statistical purposes

ITA 1363/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 May 2018AY 2011-12

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2011-12 Dcit. Cir.6(3)(2), R. No. M/S Essar Properties Pvt. 522, 5Th Floor, Aayakar Ltd., 11, K K Marg, Essar Vs. Bhavan, M.K. Road, House, Mahalaxmi, Mumbai-400020. Mumbai-400024. Pan No. Aaace0893Q Appellant Respondent Assessment Year: 2011-12 M/S Essar Properties Pvt., Dcit. Cir.6(3)(2), R. No. Essar House, 11Keshavrao 522, 5Th Floor, Aayakar Vs. Khadya Marg, Mahalaxmi, Bhavan, M.K. Road, Mumbai-400034. Mumbai-400020. Pan No. Aaace0893Q Appellant Respondent Revenue By : Mr. V. Justin, Dr Assessee By : Mr. Vijay Mehta, Ar Date Of Hearing : 22/05/2018 Date Of Pronouncement: 30/05/2018

For Appellant: Mr. Vijay Mehta, ARFor Respondent: Mr. V. Justin, DR

Section 143(3)Section 24

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 DCIT. Cir.6(3)(2), R. No. M/s Essar Properties Pvt. 522, 5th floor, Aayakar Ltd., 11, K K Marg, Essar Vs. Bhavan, M.K. Road, House, Mahalaxmi, Mumbai-400020. Mumbai-400024. PAN No. AAACE0893Q Appellant Respondent Assessment Year: 2011-12 M/s Essar Properties Pvt., DCIT. Cir.6(3)(2), R. No. Essar House, 11Keshavrao 522, 5th floor, Aayakar Vs. Khadya Marg, Mahalaxmi, Bhavan, M.K. Road, Mumbai-400034. Mumbai-400020. PAN No. AAACE0893Q Appellan…

DCIT 6(3)(2), Mumbai vs. Essar Properties P. Ltd, Mumbai

Appeal is allowed for statistical purposes

ITA 1101/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 May 2018AY 2011-12

For Appellant: Mr. Vijay Mehta, ARFor Respondent: Mr. V. Justin, DR

Section 143(3)Section 24

DCIT 2(1)(1), Mumbai vs. Bank of India, Mumbai

In the result, Revenue’s appeal is dismissed

ITA 4357/MUM/2016[2011-12]Status: DisposedITAT Mumbai25 May 2018AY 2011-12

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwaldy. Commissioner Of Income Tax ……………. Appellant Circle–2(1)(1), Mumbai V/S Bank Of India Star House, C–5, G–Block Bandra Kurla Complex ……………. Respondent Bandra (E), Mumbai 400 051 Pan – Aaacb0472C Bank Of India Star House, C–5, G–Block Bandra Kurla Complex ……………. Appellant Bandra (E), Mumbai 400 051 Pan – Aaacb0472C V/S Dy. Commissioner Of Income Tax ……………. Respondent Circle–2(1)(1), Mumbai

For Appellant: Shri C. NareshFor Respondent: Shri Ajit Kumar Shrivastava

Section 3Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Dy. Commissioner of Income Tax ……………. Appellant Circle–2(1)(1), Mumbai v/s Bank of India Star House, C–5, G–Block Bandra Kurla Complex ……………. Respondent Bandra (E), Mumbai 400 051 PAN – AAACB0472C Bank of India Star House, C–5, G–Block Bandra Kurla Complex ……………. Appellant Bandra (E), Mumbai 400 051 PAN – AAACB0472C v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–2(1)(1), Mumbai Revenue by : Shri Ajit Kumar Shrivastava Assessee by : Shri C. Naresh Date of…

Ideal Toll & Infrastructure P.Ltd, Mumbai vs. DCIT 6(1), Mumbai

In the result, the appeal of the assessee is treated as allowed

ITA 7758/MUM/2014[2010-11]Status: DisposedITAT Mumbai25 May 2018AY 2010-11

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” Bench, Mumbai Before Shri B.R. Baskaran (AM)& Shri Pawan Singh (JM) I.T.A. No. 7758/Mum/2014 (Assessment Year 2010-11) Ideal Toll & Infrastructure DCIT 6(1) Private Limited Vs. Mumbai 410, Boomerang Chandivali Farm Road Andheri East Mumbai-400 072. PAN :AAACJ9074C (Appellant) (Respondent) Assessee by Shri A.K. Ghosh Department by Shri V. Justin Date of Hearing 6.03.2018 Date of Pronouncement 25.05.2018 O R D E R Per B.R. Baskaran (AM) :- The appeal filed by the assessee is directed against the order dated 10- 10-2014 passed by Ld CIT(A)-14, Mumbai and it relates to…

Deven Supercriticals Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of assessee is allowed

ITA 176/PUN/2016[2009-10]Status: DisposedITAT Pune17 May 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.176/Pun/2016 यििाारण वषा / Assessment Year : 2009-10

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Achal Sharma

Section 143(3)Section 14ASection 14A(1)Section 14A(2)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.176/PUN/2016 यििाारण वषा / Assessment Year : 2009-10 Deven Supercriticals Pvt. Ltd., अऩीऱाथी/Appellant 16, Phatak, Pune – 411030 …. PAN: AABCD0298B Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune अऩीऱाथी की ओर से / Appellant by : Shri Kishore Phadke प्रत्यथी की ओर से / Respondent by : Shri Achal Sharma घोषणा की तारीख…

Babcock Borsig Ltd., Kolkata vs. DCIT, Cir-5(2), Kolkata

Accordingly, the grounds raised by the revenue are partly allowed

ITA 512/KOL/2016[2012-2013]Status: DisposedITAT Kolkata15 May 2018AY 2012-2013

Bench: Hon’Ble Shri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No.472/Kol/2016 Assessment Year : 2012-13

For Appellant: Shri Akkal Dudhwewala, FCAFor Respondent: Shri G.Hanshing, CIT, DR

Section 115JSection 143(3)Section 14ASection 14A(2)

…ompanies, strategic investments etc vis a vis the applicability of provisions of section 14A of the Act are now settled in favour of the revenue by the recent decision of the Hon’ble Supreme Court in the case of Maxopp Investment Ltd vs CIT reported in (2018) 402 ITR 640 (SC). Hence the applicability of computation mechanism provided in Rule 8D of the Rules cannot be ruled out in the instant case. But we find that the total dividend earned by the assessee was only Rs 88,75,687/- and hence the disallowance u/s 14A of the Act cannot exceed the dividend income. Reliance in this regard is placed on the decision of th…

Goldseal Engineering Products P.Ltd Ltd, Mumbai vs. ACIT 15(1)(2), Mumbai

The appeal of the assessee is allowed as indicated above

ITA 6259/MUM/2016[2011-12]Status: DisposedITAT Mumbai09 May 2018AY 2011-12

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6259/Mum/2016 (नििाारण वर्ा / Assessment Year : 2012-13) M/S. Gold Seal Engineering बिाम/ Acit 15(1)(2), Mumbai Products P. Ltd., Gr. Floor, Gold Seal House, V. Village Road, Bhandup (W), Mumbai- 400078 स्थायी ऱेखा सं./ Pan : Aaacg1492R (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Firoze AndhyarujinaFor Respondent: Shri V. Vidhyadhar (Sr. DR)

Section 143(3)Section 14ASection 24Section 38

…2,800/- being dividend received which was claimed as an exempt income u/s 10(34). The Ld. Counsel for the assessee relied upon following decisions to contend that disallowance u/s. 14A cannot exceed an exempt income : a. Maxopp Investment Limited v. CIT(2018) 402 ITR 640(SC) b. Cheminvest Limited v. CIT. (2015) 378 ITR 33 (Delhi HC ) c. Joint Investments Private Ltd. v. CIT (2015) 373 ITR 694(Delhi HC ) d. M/s. Anjaneya Cold Storage Limited v. ACIT ITA no. 6079/Del/2014 order dated 25.10.2017 e. Daga Global Chemicals P. Ltd. v. ACIT (2017) 82 taxmann.com 254 (Mumbai Trib.) The Ld. DR on the other hand fairly su…

Star Chemicals (Bombay) Pvt. Ltd., Mumbai vs. DCIT 3(3), Mumbai

Accordingly, this ground is allowed for statistical purposes

ITA 2891/MUM/2016[2012-13]Status: DisposedITAT Mumbai09 May 2018AY 2012-13

Bench: Shri Rajendra, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 2891/Mum/2016 (निर्धारणवर्ा / Assessment Year:2012-13)

For Appellant: Shri A. K. ThanawalaFor Respondent: Shri Saurabh

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM & SHRI SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 2891/Mum/2016 (निर्धारणवर्ा / Assessment Year:2012-13) Star Chemicals (Bombay) DCIT 3(3), Pvt. Ltd. 6th floor, बिधम/ 55/58, Jolly Maker Chambers AayakarBhavan, Vs. No. 2, Nariman Point, Mumbai-400020 Mumbai-400021. & आयकरअपीलसं./ I.T.A. No. 3462/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2012-13) DCIT 3(3)(2) Star Chemicals 6th floor, (Bombay) Pvt. Ltd. बिधम/ AayakarBhavan, 55/58, Jolly Maker Mumbai-400020 Chambers No. 2, Vs. Nariman Point, Mumbai-400021. स्थायीलेखासं./जीआइआरसं./PAN/GI…

DCIT Cir 7(1)(1), Mumbai vs. Geetanjali Trading & Investments P. Ltd, Mumbai

ITA 1903/MUM/2016[2012-13]Status: DisposedITAT Mumbai09 May 2018AY 2012-13

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2012-13 Dcit, Circle 7(1)(1), M/S Geetanjali Trading Room No. 23, Ground & Investment Pvt. Ltd. Vs. Floor, Aayakarbhavan, 3A, Barodawala M.K. Road, Mansion, 81, Dr. Annie Mumbai-400020. Besant Road, Worli, Mumbai-400018 Pan No. Aaacg3265A Appellant Respondent C.O. No. 281/Mum/2017 Assessment Year: 2012-13 M/S Geetanjali Trading Dcit, Circle 7(1)(1) & Investment Pvt. Ltd. Room No. 23, Ground Vs. 3A, Barodawala Floor, Aayakar Bhavan, Mansion, 81, Dr. Annie M.K. Road, Besant Road, Worli, Mumbai-400020 Mumbai-400018 Pan No. Aaacg3265A Appellant Respondent

For Appellant: Mr. H.N.Motiwalla,ARFor Respondent: Mr. Rajeshwar Yadav, DR

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 DCIT, Circle 7(1)(1), M/s Geetanjali Trading Room No. 23, Ground & Investment Pvt. Ltd. Vs. Floor, AayakarBhavan, 3A, Barodawala M.K. Road, Mansion, 81, Dr. Annie Mumbai-400020. Besant Road, Worli, Mumbai-400018 PAN No. AAACG3265A Appellant Respondent C.O. No. 281/MUM/2017 Assessment Year: 2012-13 M/s Geetanjali Trading DCIT, Circle 7(1)(1), & Investment Pvt. Ltd. Room No. 23, Ground Vs. 3A, Barodawala Floor, Aayakar Bhavan, Mansion, 81, Dr. A…

Shri Ashwin Kantilal Rawal, Ahmedabad vs. The Income Tax Officer, Ward-9(4), Ahmedabad

Appeal is partly allowed

ITA 314/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad23 Apr 2018AY 2011-12

Bench: Shri N.K. Billaiya & Shri S.S. Godaraआयकर अपील सं./ Ita No. 314/Ahd/2016 "नधा"रण वष"/A.Y. 2011-12 Shri Ashwin Kantilal Rawal, Vs Income Tax Officer, Prop. Of Vijay Land Infrastructure, Ward 9 (4), B/H. Samatheshwar Mahadev, Ahmedabad Law Garden, Ellisbrdige, Ahmedabad-380006 Pan : Aajpr 8752 R अपीलाथ!/ (Appellant) "# यथ!/ (Respondent) By Assessee(S) : Shri Anil R. Shah & Kinjal Shah, Ars. By Revenue : Shri Prasoon Kabra, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 03/04/2018 घोषणा क" तार"ख /Date Of Pronouncement : 23/04/2018 आदेश/O R D E R Per S.S. Godara:- This Assessee’S Appeal For Assessment Year 2011-12 Arises Against Cit(A), Ahmedabad-5’S Order Dated 16.12.2015 Passed In Case No.Cit(A)- 5/Ito Wd.9(4)/160/2014-15 In Proceedings U/S 143(3) Of The Income-Tax Act, 1961 (In Short The “Act”).

For Respondent: Shri Prasoon Kabra, Sr DR

Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘‘बी’’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 314/Ahd/2016 "नधा"रण वष"/A.Y. 2011-12 Shri Ashwin Kantilal Rawal, Vs Income Tax Officer, Prop. of Vijay Land Infrastructure, Ward 9 (4), B/h. Samatheshwar Mahadev, Ahmedabad Law Garden, Ellisbrdige, Ahmedabad-380006 PAN : AAJPR 8752 R अपीलाथ!/ (Appellant) "# यथ!/ (Respondent) By Assessee(s) : Shri Anil R. Shah & Kinjal Shah, ARs. By Revenue : Shri Prasoon Kabra, Sr DR सुनवाई क" तार"ख/Date of He…

Mukta Arts Ltd, Mumbai vs. Addl CIT 11(1), Mumbai

In the result, appeal of the assessee in ITA no

ITA 1658/MUM/2013[2009-10]Status: DisposedITAT Mumbai23 Apr 2018AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1658/Mum/2013 & 1629/Mum/2015 (नििाारण वर्ा / Assessment Year: 2009-10 & 2010-11) बिाम/ Mukta Arts Limited Addl. Cit 11(1) 3Rd Floor, Mukta House Aayakar Bhavan, Filmcity Complex, M K Road V. Goregaon(East) Mumbai-400020 Mumbai-400065 स्थायी ऱेखा सं./ Pan : Aaacm9513F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Dr. K. Shivaram &For Respondent: Shri. T A Khan

Section 143(3)Section 14A

…आयकर अपीऱीय अधिकरण “B” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.1658/Mum/2013 & 1629/Mum/2015 (नििाारण वर्ा / Assessment Year: 2009-10 & 2010-11) बिाम/ Mukta Arts Limited Addl. CIT 11(1) 3rd Floor, Mukta House Aayakar Bhavan, Filmcity Complex, M K Road v. Goregaon(East) Mumbai-400020 Mumbai-400065 स्थायी ऱेखा सं./ PAN : AAACM9513F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Dr. K. Shivaram & Shri. Rahul Hakani Revenue by : Shri. T A Khan सुनवाई की तारी…

DCIT 2(1)(1), Mumbai vs. Bank of Baroda, Mumbai

In the result, appeal of the assessee is partly allowed

ITA 4355/MUM/2016[2011-12]Status: DisposedITAT Mumbai20 Apr 2018AY 2011-12

Bench: Shri B.R. Baskaran & Shri Pawan Singhdcit-2(1)(1) M/S Bank Of Baroda Room No. 561, 5Th Floor, C-26, ‘G’ Block, Baroda Aayakar Bhavan, M.K. Road, Corporate Centre, Bandra Kurla Vs. Mumbai-400020 Complex, Bandra (E), Mumbai-400051 Pan: Aaacb1534F (Appellant) (Respondent) M/S Bank Of Baroda Dcit-2(1)(1) Room No. 561, 5Th Floor, C-26, ‘G’ Block, Baroda Corporate Centre, Bandra Kurla Aayakar Bhavan, M.K. Road, Vs. Mumbai-400020 Complex, Bandra (E), Mumbai-400051 Pan: Aaacb1534F (Appellant) (Respondent) Dcit-2(1)(1) M/S Bank Of Baroda Room No. 561, 5Th Floor, C-26, ‘G’ Block, Baroda Aayakar Bhavan, M.K. Road, Corporate Centre, Bandra Kurla Vs. Mumbai-400020 Complex, Bandra (E), Mumbai-400051 Pan: Aaacb1534F (Appellant) (Respondent) M/S Bank Of Baroda Dcit-2(1)(1) Vs. Room No. 561, 5Th Floor, C-26, ‘G’ Block, Baroda Corporate Centre, Bandra Kurla Aayakar Bhavan, M.K. Road

Section 253Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “I”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER DCIT-2(1)(1) M/s Bank of Baroda Room No. 561, 5th Floor, C-26, ‘G’ Block, Baroda Aayakar Bhavan, M.K. Road, Corporate Centre, Bandra Kurla Vs. Mumbai-400020 Complex, Bandra (E), Mumbai-400051 PAN: AAACB1534F (Appellant) (Respondent) M/s Bank of Baroda DCIT-2(1)(1) Room No. 561, 5th Floor, C-26, ‘G’ Block, Baroda Corporate Centre, Bandra Kurla Aayakar Bhavan, M.K. Road, Vs. Mumbai-400020 Complex, Bandra (E), Mumbai-400051 PAN: AAACB1534F (Appellant) (Respondent) DCIT-2(1)(1)…

Idfc Securities Ltd, Mumbai vs. DCIT RG 4(1), Mumbai

ITA 7274/MUM/2016[2011-12]Status: DisposedITAT Mumbai18 Apr 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.7274/Mum/2016 (नििाारण वर्ा / Assessment Year: 2011-12) बिाम/ M/S. Idfc Securities Ltd. Dcit, Range-4(1) C-32, G-Block, Aayakar Bhavan, Naman Chambers, Mumbai-400020 V. Bandra Kurla Complex, Bandra (E), Mumbai-400051 स्थायी ऱेखा सं./ Pan : Aaack1586E (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri. Hiro RaiFor Respondent: Shri. Saurabh Kumar (DR)

Section 143(3)Section 14A

…आयकर अपीऱीय अधिकरण “I” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.7274/Mum/2016 (नििाारण वर्ा / Assessment Year: 2011-12) बिाम/ M/s. IDFC Securities Ltd. DCIT, Range-4(1) C-32, G-Block, Aayakar Bhavan, Naman Chambers, Mumbai-400020 v. Bandra Kurla Complex, Bandra (E), Mumbai-400051 स्थायी ऱेखा सं./ PAN : AAACK1586E (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. Hiro Rai Revenue by : Shri. Saurabh Kumar (DR) सुनवाई की तारीख /Date of Hearing : 17-04-201…

Welspun Energy P.Ltd, Mumbai vs. DCIT 8(3)(2), Mumbai

In the result, the appeal is partly allowed

ITA 7012/MUM/2016[2012-13]Status: DisposedITAT Mumbai18 Apr 2018AY 2012-13

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2012-13 M/S Welspun Energy Pvt. Dy. Commissioner Of Ltd. Income Tax-8(3)(2), Vs. 7Th Floor, Welspun House, Room No. 615, 6Th Kamala City, Senapati Bapat Floor, Aayakar Bhavan Marg, Lower Parel, Maharshi Karve Road, Mumbai-400013. Mumbai-400020. Pan No. Aaacw6515B Appellant Respondent Assessee By : Mr. Mitesh Shah, Ar Revenue By : Ms. Arju Garodia, Dr Date Of Hearing : 21/03/2018 Date Of Pronouncement : 18/04/2018

For Appellant: Mr. Mitesh Shah, ARFor Respondent: Ms. Arju Garodia, DR

Section 10(34)Section 143Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 M/s Welspun Energy Pvt. Dy. Commissioner of Ltd. Income Tax-8(3)(2), Vs. 7th floor, Welspun House, Room No. 615, 6th Kamala City, Senapati Bapat floor, Aayakar Bhavan Marg, Lower Parel, Maharshi Karve Road, Mumbai-400013. Mumbai-400020. PAN No. AAACW6515B Appellant Respondent Assessee by : Mr. Mitesh Shah, AR Revenue by : Ms. Arju Garodia, DR Date of Hearing : 21/03/2018 Date of pronouncement : 18/04/2018 ORDER PER N.K. PRADHAN, AM This is…