Mukand Ltd. v. Income-tax Officer, 3(2)(2), Mumbai

101 Taxmann.com 214Income Tax Appellate Tribunal2019#13221 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(3)Section 201(1A)Section 36(1)(viii)Section 37(1)Section 90(3)

Issues it is cited on

section 90(3)interest under section 201(1a)section 36(1)(viii)section 201(1a)section 201 section 90 section 20 revenue expenditure section 37(1)capital expenditure section 37 section 36(1)

Judgments citing Mukand Ltd. v. Income-tax Officer, 3(2)(2), Mumbai

BANK OF BARODA,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), MUMBAI

The appeals of the appellant are partly allowed for statistical purposes

ITA 2392/MUM/2025[2020-21]Status: DisposedITAT Mumbai26 Aug 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am)

For Appellant: Shri Leyaqat Ali AafaquiFor Respondent: Shri C. Naresh

Section 143(3)Section 90(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “B” Bench, Mumbai. Before Shri Narender Kumar Choudhry (JM) & Shri Omkareshwar Chidara (AM) ITA No. 1243/MUM/2025 (Assessment Year : 2018-19) ITA No. 2392/MUM/2025 (Assessment Year : 2020-21) Bank of Baroda ACIT-2(1)(1) Baroda Corporate Centre Room No. 561 2nd Floor, C-26, G Block Vs. 5th Floor Bandra Kurla Complex Aayakar Bhavan Bandra East M.K. Road Mumbai-400 051. Mumbai-40 0020. PAN : AAACB1534F Appellant Respondent : Shri C. Naresh Assessee by : Shri Leyaqat Ali Aafaqui Revenue by : 09/07/2025 Date of Hearing Date of pronouncement : 26/08/2025 O R D E R Per O…

BANK OF BARODA,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE 2(1)(1), MUMBAI

The appeals of the appellant are partly allowed for statistical purposes

ITA 1243/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Aug 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am)

For Appellant: Shri Leyaqat Ali AafaquiFor Respondent: Shri C. Naresh

Section 143(3)Section 90(3)

BANK OF BARODA ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE 2(1)(1), MUMBAI

The appeals of the appellant are partly allowed for statistical purposes

ITA 1241/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Aug 2025AY 2019-20

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am)

For Appellant: Shri Leyaqat Ali AafaquiFor Respondent: Shri C. Naresh

Section 143(3)Section 90(3)

FLEMINGO DUTYFREE SHOP PVT LTD,MUMBAI vs. DCIT, CEN-CIR-8(4), MUMBAI

In the result, the appeal of the assessee is dismissed

ITA 2218/MUM/2023[2016-2017]Status: DisposedITAT Mumbai16 Oct 2023AY 2016-2017

Bench: Shri Aby T Varkey & Shri Amarjit Singhflemingo Dutyfree Shop Vs. Dcit, Central Circle-8(4) Private Limited, 6Th Floor, Aayakar D-73/1 Ttc D-73/1 Ttc Bhavan, M.K. Road, Industrial Area, New Marine Lines, Midc Turbhe, Churchgate, Navi Mumbai – 400705 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacf7909E Appellant .. Respondent [ Appellant By : J.P. Baragra Respondent By : Ujjawal Kumar Chavan Date Of Hearing 26.09.2023 Date Of Pronouncement 16.10.2023

For Appellant: J.P. BaragraFor Respondent: Ujjawal Kumar Chavan

Section 143(2)Section 201Section 37(1)

…P a g e | 1 Flemingo Dutyfree Shop Pvt. Ltd. Vs. DCIT, CC-8(4) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Flemingo Dutyfree Shop Vs. DCIT, Central Circle-8(4) Private Limited, 6th Floor, Aayakar D-73/1 TTC D-73/1 TTC Bhavan, M.K. Road, Industrial Area, New Marine Lines, MIDC Turbhe, Churchgate, Navi Mumbai – 400705 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:AAACF7909E Appellant .. Respondent [ Appellant by : J.P. Baragra Respondent by : Ujjawal Kumar Chavan Date of Hearing 26.09.2023 Date of Pronouncemen…

DELHIVERY PVT. LTD.,NEW DELHI vs. PR, CIT-3, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1036/DEL/2021[2015-16]Status: DisposedITAT Delhi16 Mar 2023AY 2015-16

Bench: Sh. C. N. Prasaddr. B. R. R. Kumarita No. 1036/Del/2021 : Asstt. Year : 2015-16 Delhivery Pvt. Ltd., Vs Pr. Cit-3, Plot No. 5, Sector-44, Central Revenue Building, Gurugram, Haryana-122002 New Delhi (Appellant) (Respondent) Pan No. Aapcs9575E Assessee By : Sh. K. M. Gupta, Adv. & Sh. Shruti Khimta, Ar Revenue By : Sh. M. Baranwal, Cit Dr Date Of Hearing: 05.01.2023 Date Of Pronouncement: 16.03.2023

For Appellant: Sh. K. M. Gupta, Adv. &For Respondent: Sh. M. Baranwal, CIT DR

Section 143(3)Section 14ASection 201Section 263Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. C. N. Prasad, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1036/Del/2021 : Asstt. Year : 2015-16 Delhivery Pvt. Ltd., Vs Pr. CIT-3, Plot No. 5, Sector-44, Central Revenue Building, Gurugram, Haryana-122002 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAPCS9575E Assessee by : Sh. K. M. Gupta, Adv. & Sh. Shruti Khimta, AR Revenue by : Sh. M. Baranwal, CIT DR Date of Hearing: 05.01.2023 Date of Pronouncement: 16.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee agai…

SUBSEA PRO ENGINEERING PRIVATE LIMITED ,MUMBAI vs. ACIT CIRCLE-16 (3) , MUMBAI

In the result, appeal is dismissed

ITA 5884/MUM/2019[2015-16]Status: DisposedITAT Mumbai31 Aug 2021AY 2015-16

Bench: Shri Saktijit Dey, Judcial Member & Shri S. Rifaur Rahmanassessment Year: 2015-16 Subsea Pro Engineering Private Assistant Commissioner Of Limited, Income Tax, 509 & 510, Techniplex Ii, Opp Circle 16 (3), Techniplex Complex, Jn. Veer Vs. Room No. 449, Aaykar Bhavan, Savarkar Flyover, Maharashi Karve Road, Goregaon (West), Churchgate- 400020 Mumbai - 400062 Pan: Aapcs6354R (Appellant) (Respondent) Assessee By : Shri Viswas Mehandale (Ar) Revenue By : Shri Vijay Kumar Menon (Dr) Date Of Hearing : 16/07/2021 Date Of Pronouncement: 31/08/2021

For Appellant: Shri Viswas Mehandale (AR)For Respondent: Shri Vijay Kumar Menon (DR)

Section 139Section 201Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDCIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2015-16 Subsea Pro Engineering Private Assistant Commissioner of Limited, Income Tax, 509 & 510, Techniplex II, Opp Circle 16 (3), Techniplex Complex, Jn. Veer Vs. Room No. 449, Aaykar Bhavan, Savarkar Flyover, Maharashi Karve Road, Goregaon (West), Churchgate- 400020 Mumbai - 400062 PAN: AAPCS6354R (Appellant) (Respondent) Assessee by : Shri Viswas Mehandale (AR) Revenue by : Shri Vijay Kumar Menon (DR) Date of Hearing : 16/07/2021 Date of Pronou…

VIDYUT METALLICS P.LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- 38(NEW CENTRAL CIRCLE-6(3), MUMBAI

The appeal stands partly allowed in terms of our above order

ITA 5243/MUM/2017[2010-11]Status: DisposedITAT Mumbai19 Mar 2019AY 2010-11

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.5243/Mum/2017 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ I.T.A. No.5244/Mum/2017 (िनधा"रण वष" / Assessment Year: 2011-12) M/S. Vidyut Metallics Pvt.Ltd. Acit-Cc 38 बनाम/ 4Th Floor, Malhotra House [New Central Circle-6(3) 19Th Floor, Air India Building Opp. Gpo, Fort Vs. Mumbai-400 001. Nariman Point, Mumbai-21. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcv-3305-R (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Shri Prateek Jha and Shri Dr. Prayag Jha- Ld. ARsFor Respondent: Shri Rajiv Gobgtra - Ld.DR

Section 143(3)Section 201(1)Section 40

…u/s 201(1A) would not assume the character of business expenditure and therefore could not be regarded as a compensatory payment and hence, not allowable. 9.2 The Ld. AR placed reliance on the recent decision of this Tribunal rendered in Mukund Ltd. Vs. ITO [101 Taxmann.com 214] whereas Ld. DR submitted that the matter stood against the assessee by the decision of Hon’ble Madras High Court as relied upon by first appellate authority. 9.3 We have carefully considered the same. We find that Ld. CIT(A) has relied upon the order of Hon’ble Madras High Court rendered in CIT Vs Chennai Properties & Investment Ltd. [10…