Panaji, Goa v. Phil Corpn. Ltd.

202 Taxmann 368High Court2011#4997 most cited
23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2022.

Issues it is cited on

section 92c(3)annual valuesection 92ca(1)section 144c(3)corporate guaranteeroyalty incomesection 36(1)(iii)commercial expediencysection 92ca(3)transfer pricing adjustmentarm's length pricesection 57

Judgments citing Panaji, Goa v. Phil Corpn. Ltd.

Assistant Commissioner of Income Tax Circle-2(3)(1), Mumbai vs. Tata Sons Limited, Mumbai

In the result, appeal by the Revenue is dismissed

ITA 4323/MUM/2017[2011-12]Status: DisposedITAT Mumbai16 Aug 2022AY 2011-12

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Ms. Aarti Vissanji a/wFor Respondent: Shri Tejinder Pal Singh
Section 143(2)Section 143(3)Section 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.4323/Mum./2017 (Assessment Year : 2011–12) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(3)(1), Mumbai v/s M/s. Tata Sons Limited …………….Respondent 24, Bombay House, Homi Mody Street Fort, Mumbai 400 001 PAN – AAACT4060A ITA No.4221/Mum./2017 (Assessment Year : 2011–12) M/s. Tata Sons Limited ……………. Appellant 24, Bombay House, Homi Mody Street Fort, Mumbai 400 001 PAN – AAACT4060A v/s Asstt. Commissioner of Income Tax …………….Respondent Circle–2(3)(…

Tata Sons Ltd., Mumbai vs. ACIT, Cir 2(3)(1), Mumbai

In the result, appeal by the Revenue is dismissed

ITA 4221/MUM/2017[2011-12]Status: DisposedITAT Mumbai16 Aug 2022AY 2011-12

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Ms. Aarti Vissanji a/wFor Respondent: Shri Tejinder Pal Singh
Section 143(2)Section 143(3)Section 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.4323/Mum./2017 (Assessment Year : 2011–12) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(3)(1), Mumbai v/s M/s. Tata Sons Limited …………….Respondent 24, Bombay House, Homi Mody Street Fort, Mumbai 400 001 PAN – AAACT4060A ITA No.4221/Mum./2017 (Assessment Year : 2011–12) M/s. Tata Sons Limited ……………. Appellant 24, Bombay House, Homi Mody Street Fort, Mumbai 400 001 PAN – AAACT4060A v/s Asstt. Commissioner of Income Tax …………….Respondent Circle–2(3)(…

The Indian Hotels Co. Ltd., Mumbai vs. Pr. CIT-1, Mumbai

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

ITA 950/MUM/2021[2014-15]Status: DisposedITAT Mumbai12 Apr 2022AY 2014-15

Bench: Shri Amarjit Singh, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.950/Mum/2021 (ननधधारण वर्ा / Assessment Years: 2014-15) बनधम/ The Indian Hotels Company Pcit-1 Room No.330, 3Rd Floor, Ltd. Vs. 9Th Floor, Express Towers, Aayakar Bhavan, Barrister Rajini Patel Marg, Maharishi Karve Road, Nariman Point, Mumbai- Mumbai-400020. 400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaact3957G (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri K. K. Ved Revenue By: Shri Surendra Kumar (Dr) सुनवाई की तारीख / Date Of Hearing: 17/03/2022 घोषणा की तारीख /Date Of Pronouncement: 12/04/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 31.03.2021 Passed By The Principal Commissioner Of Income Tax-01, Mumbai [Hereinafter Referred To As The “Pcit”] Relevant To The A.Y.2014-15 In Which The Principal Commissioner Of Income Tax-01 Has Invoked The Revisional Power U/S 263 Of The I.T. Act, 1961. 2. The Assessee Has Raised The Following Grounds Of Appeal: - “Re.: Validity Of Order U/S, 263; On The Facts & In The Circumstances Of The Case & In Law, The Impugned Order Dated 31 March 2021 Passed Under Section 263 Of The Act Is Without Jurisdiction & Bad In Law. Without Prejudice To The Above, On The Facts & Circumstances Of The Case & In Law, The Principal Commissioner Of Income Tax (“Pcit”) Has Erred In Passing The Order Dated 31 March 2021 U/S. 263 Of The Act.

For Appellant: Shri K. K. VedFor Respondent: Shri Surendra Kumar (DR)
Section 143(3)Section 144CSection 263Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.950/Mum/2021 (ननधधारण वर्ा / Assessment Years: 2014-15) बनधम/ The Indian Hotels Company PCIT-1 Room No.330, 3rd Floor, Ltd. Vs. 9th Floor, Express Towers, Aayakar Bhavan, Barrister Rajini Patel Marg, Maharishi Karve Road, Nariman Point, Mumbai- Mumbai-400020. 400021. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAACT3957G (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri K. K. Ved Revenue by: Shri Surendra Kumar (DR) सुनवाई की तारीख / Date of Hearing: 17/03/2022…

Tata Sons Ltd., Mumbai vs. DCIT Cir. - 2(3)(1), Mumbai

In the result, assessee’s appeal is partly allowed and revenue’s appeal is dismissed

ITA 6418/MUM/2016[2010-11]Status: DisposedITAT Mumbai21 Jan 2022AY 2010-11

Bench: Shri S.Rifaur Rahman ( & Shri Pavan Kumar Gadale ()

For Appellant: 1) Transfer Pricing Adjustment - Guarantee Fees
Section 115JSection 143(1)Section 143(3)Section 14ASection 37Section 92C

…1 ITA 6418/Mum/2016 N THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI S.RIFAUR RAHMAN (ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) I.T.A No. 6418/Mum/2016 (Assessment year : 2010-11) TATA SONS LIMITED vs Dy.Commissioner of Income-tax 24, Bombay House, Homi Modi Cir.2(3)(1), Mumbai Street, Fort, Mumbai-400 001 PAN : AAACT4060A APPELLANT RESPONDENT I.T.A No. 6402/Mum/2016 (Assessment year : 2010-11) ACIT, Circle 2(3)(1), Mumbai vs TATA SONS LIMITED 24, Bombay House, Homi Modi Street, Fort, Mumbai-400 001 PAN : AAACT4060A APPELLANT RESPONDENT Assessee represented by Smt. Aar…

ACIT, Cir.-2(3)(1), Mumbai vs. Tata Sons Ltd., Mumbai

In the result, assessee’s appeal is partly allowed and revenue’s appeal is dismissed

ITA 6402/MUM/2016[2010-11]Status: DisposedITAT Mumbai21 Jan 2022AY 2010-11

Bench: Shri S.Rifaur Rahman ( & Shri Pavan Kumar Gadale ()

For Appellant: 1) Transfer Pricing Adjustment - Guarantee Fees
Section 115JSection 143(1)Section 143(3)Section 14ASection 37Section 92C

…1 ITA 6418/Mum/2016 N THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI S.RIFAUR RAHMAN (ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) I.T.A No. 6418/Mum/2016 (Assessment year : 2010-11) TATA SONS LIMITED vs Dy.Commissioner of Income-tax 24, Bombay House, Homi Modi Cir.2(3)(1), Mumbai Street, Fort, Mumbai-400 001 PAN : AAACT4060A APPELLANT RESPONDENT I.T.A No. 6402/Mum/2016 (Assessment year : 2010-11) ACIT, Circle 2(3)(1), Mumbai vs TATA SONS LIMITED 24, Bombay House, Homi Modi Street, Fort, Mumbai-400 001 PAN : AAACT4060A APPELLANT RESPONDENT Assessee represented by Smt. Aar…

The ACIT 2(3), Mumbai vs. M/S. Tata Sonsltd, Mumbai

Appeal stand allowed to that extent

ITA 4041/MUM/2007[2003-2004]Status: DisposedITAT Mumbai05 May 2021AY 2003-2004

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील िं./ I.T.A. No.4041/Mum/2007 (धििाारण वर्ा / Assessment Year: 2003-04) Acit-2(3) M/S. Tata Sons Ltd. बिाम/ Room No.555 Bombay House Aaykar Bhavan 24, Homi Modi Street Vs. Mumbai – 400 020. Fort, Mumbai – 400 001. स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaact-4060-A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपील िं./ I.T.A. No.3664/Mum/2007 (धििाारण वर्ा / Assessment Year: 2003-04) M/S. Tata Sons Ltd. Acit-2(3) बिाम/ Bombay House Room No.555 24, Homi Modi Street Aaykar Bhavan Vs. Fort, Mumbai – 400 001. Mumbai – 400 020. स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaact-4060-A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Ms. Aarti Vissanji -Ld.Ar Revenue By : Shri Sanjay Singh-Ld.Cit-Dr ुनवाई की तारीख/ : 23/03/2021 Date Of Hearing घोषणा की तारीख / : 05/05/2021 Date Of Pronouncement Assessment Year 2003-04

For Appellant: Ms. Aarti Vissanji -Ld.ARFor Respondent: Shri Sanjay Singh-Ld.CIT-DR
Section 10ASection 10BSection 14ASection 36(1)(iii)Section 80MSection 90

…1 ITA Nos. 3664 & 4041/Mum/2007 M/s Tata Sons Limited Assessment Year 2003-04 आयकर अपीलीय अधिकरण “जे” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI माननीय श्री महावीर स िंह, उपाध्यक्ष एवुं माननीय श्री मनोज कुमार अग्रवाल ,लेखा दस्य के मक्ष। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील िं./ I.T.A. No.4041/Mum/2007 (धििाारण वर्ा / Assessment Year: 2003-04) ACIT-2(3) M/s. Tata Sons Ltd. बिाम/ Room No.555 Bombay House Aaykar Bhavan 24, Homi Modi Street Vs. Mumbai – 400 020. Fort, Mumbai – 400 001. स्थायीलेखा िं./ जीआइआर िं./ PAN/GIR No. AAACT-4…

Tata Sons Ltd, Mumbai vs. Asst CIT Cir 2(3), Mumbai

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

ITA 4637/MUM/2016[2009-10]Status: DisposedITAT Mumbai07 Aug 2020AY 2009-10

Bench: Shri Mahavir Singh, Vp & Shri M.Balaganesh, Am Acit-2(3)(1), Vs. M/S. Tata Sons Ltd., Room No.552, 5Th Floor 24, Bombay House Aayakar Bhavan Homi Mody Street M.K.Road, Fort, Mumbai – 400 001 Mumbai – 400 020 Pan/Gir No.Aaact4060A (Appellant) .. (Respondent) M/S. Tata Sons Ltd., Vs. Commissioner Of Income Tax-58 24, Bombay House 344, Aayakar Bhavan Homi Mody Street M.K.Road, Fort, Mumbai – 400 001 Mumbai – 400 020 Pan/Gir No.Aaact4060A (Appellant) .. (Respondent)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J”, BENCH (VIRTUAL COURT DB-II) MUMBAI BEFORE SHRI MAHAVIR SINGH, VP & SHRI M.BALAGANESH, AM ACIT-2(3)(1), Vs. M/s. Tata Sons Ltd., Room No.552, 5th Floor 24, Bombay House Aayakar Bhavan Homi Mody Street M.K.Road, Fort, Mumbai – 400 001 Mumbai – 400 020 PAN/GIR No.AAACT4060A (Appellant) .. (Respondent) M/s. Tata Sons Ltd., Vs. Commissioner of Income Tax-58 24, Bombay House 344, Aayakar Bhavan Homi Mody Street M.K.Road, Fort, Mumbai – 400 001 Mumbai – 400 020 PAN/GIR No.AAACT4060A (Appellant) .. (Respondent) Revenue by Shri A. Mohan Assessee by Ms. Arati Visanji Date of Hea…

Pawansut Dwellers Private Limited, Mumbai vs. Income Tax Officer 10(3)(3), Mumbai

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

ITA 317/MUM/2019[2012-13]Status: DisposedITAT Mumbai08 Nov 2019AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri N.K Pradhan, Am

For Appellant: S/shri. Uttam Chand Bothra&
Section 143(1)Section 143(2)Section 143(3)Section 36(1)(iii)Section 37(1)Section 57

…ITA NO. 317 to 320/Mum/2019- A.Y 2012-13 to 2015-16 1 M/s Pawansut Dwellers Pvt. Ltd. Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI RAVISH SOOD, JM AND SHRI N.K PRADHAN, AM ITA No(s). 317 to 320/Mum/2019 (निर्धारणवर्ा / Assessment Year(s): 2012-13 to 2015-16) M/s Pawansut Dwellers Private Income Tax Office-10(3)(3), Mumbai. Limited, Plot No. 54-B, 402 Sagar बिधम/ Avenue, Junction of S.V.Road & Vs. Lallu Bhai Park, Andheri(West), Mumbai-400058. स्थायीलेखासं./जीआइआरसं./ PAN No. AAFCP3422R (अपीलाथी /Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे / Appellant by : S/shri. Uttam Chand…

Jsw Holdings Ltd, Mumbai vs. DCIT 5(2), Mumbai

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

ITA 714/MUM/2015[2011-12]Status: DisposedITAT Mumbai31 Aug 2017AY 2011-12

Bench: Shri Sanjay Garg & Sh Rajesh Kumarassessment Year: 2011-12

For Appellant: Sh. Hiro RaiFor Respondent: Smt. Arju Garodia
Section 14A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SH RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2011-12 M/s JSW Holdings Ltd., Vs. The DCIT 5(2), Formerly Jindal South West Mumbai Holding Ltd., Mumbai PAN No. AABCJ1531F (Appellant) (Respondent) Appellant By : Sh. Hiro Rai Respondent By : Smt. Arju Garodia Date of hearing : 06.06.2017 Date of Pronouncement : 31.08.2017 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order of Commissioner of Income Tax (Appeals)-10[hereinafter referred…

Archway Investment Company Ltd, Mumbai vs. ITO 2(1)(1), Mumbai

The appeal of the assessee is disposed off in terms indicated hereinabove

ITA 3744/MUM/2013[2009-10]Status: DisposedITAT Mumbai12 Apr 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2009-10 Archway Investment Income Tax Officer-(2)(1)(1), Company Ltd, Aayakar Bhavan, बनाम/ Neville House, M.K. Road, Vs. J.N. Heredia Marg, Mumbai-400020 Ballard Estate, Mumbai-400001 Pan No.Aaaca5507H ("नधा"रती /Assessee) (राज"व /Revenue)

Section 14ASection 36(1)(iii)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ए, मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI "ी जोिग"दर "सह, "याियक सद"य एवं "ी राजे"", लेखा सद"य, के सम" । Before Shri Joginder Singh, Judicial Member and Shri Rajendra, Accountant Member Assessment Year-2009-10 Archway Investment Income Tax Officer-(2)(1)(1), Company Ltd, Aayakar Bhavan, बनाम/ Neville House, M.K. Road, Vs. J.N. Heredia Marg, Mumbai-400020 Ballard Estate, Mumbai-400001 PAN No.AAACA5507H ("नधा"रती /Assessee) (राज"व /Revenue) "नधा"रती क" ओर से / Assessee by Shri Yogesh Thar राज"व क" ओर से / Revenue by Shri Rajesh Kumar Yadav- DR सुनव…

ITO 2(1)(1), Mumbai vs. Archway Investments Co. P. Ltd, Mumbai

The appeal of the assessee is partly allowed whereas the appeal of the Revenue is dismissed

ITA 7215/MUM/2012[2007-08]Status: DisposedITAT Mumbai10 Feb 2017AY 2007-08

Bench: Shri Rajendra & Shri Sanjay Gargआयकर अपील सं././././Ita Nos.8461/M/2010 & 5598/M/2011 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2007-08 & 2008-09) (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Archway Investment Ito-2(1)(1), Company Limited, Mumbai Neville House, बनाम/Vs. J.N. Heredia Marg, बनाम बनाम बनाम Ballard Estate, Mumbai-400 001 Pan: Aaaca5507H (अपीलाथ% अपीलाथ%/Appellant) (&'यथ% &'यथ%/Respondent) अपीलाथ% अपीलाथ% &'यथ% &'यथ% आयकर अपील सं././././Ita Nos.948/M/2011, 7215/M/2012 & 6013/M/2011 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2007-08, 2007-08 & 2008-09) (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Ito-2(1)(1), Archway Investment Co. Aayakar Bhavan, Ltd., R.No.561, 5Th Floor, Neville House, बनाम/Vs. M.K. Road, J.N. Heredia Marg, बनाम बनाम बनाम Mumbai-400 020 Ballard Estate, Mumbai-400 001 Pan: Aaaca5507H (अपीलाथ% अपीलाथ%/Appellant) (&'य थ%/Respondent) अपीलाथ% अपीलाथ% &'य &'यथ% &'य थ% थ% Present For: Assessee By : Shri Yogesh Thar, A.R. Revenue By : Shri Rajesh Kumar Yadav, D.R.

For Appellant: Shri Yogesh Thar, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R
Section 14A

…आयकर अपीलीय अिधकरण, , , , मुंबई "यायपीठ आयकर अपीलीय अिधकरण मुंबई "यायपीठ ‘ए’ मुंबई । मुंबई । आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई "यायपीठ मुंबई "यायपीठ मुंबई । मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI सव" "ी सव" "ी राजे"" राजे"", , , , लेखा सद"य एवं लेखा सद"य एवं "ी संजय गग" "ी संजय गग", "याियक सद"य के "याियक सद"य के सम" । सम" । सव" सव" "ी "ी राजे"" राजे"" लेखा सद"य एवं लेखा सद"य एवं "ी संजय गग" "ी संजय गग" "याियक सद"य के "याियक सद"य के सम" । सम" । BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं././././ITA Nos.8461/M/2010 & 5598/M/20…

ITO 2(1)(1), Mumbai vs. Archway Investment Co. Ltd, Mumbai

The appeal of the assessee is partly allowed whereas the appeal of the Revenue is dismissed

ITA 948/MUM/2011[2007-08]Status: DisposedITAT Mumbai10 Feb 2017AY 2007-08

Bench: Shri Rajendra & Shri Sanjay Gargआयकर अपील सं././././Ita Nos.8461/M/2010 & 5598/M/2011 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2007-08 & 2008-09) (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Archway Investment Ito-2(1)(1), Company Limited, Mumbai Neville House, बनाम/Vs. J.N. Heredia Marg, बनाम बनाम बनाम Ballard Estate, Mumbai-400 001 Pan: Aaaca5507H (अपीलाथ% अपीलाथ%/Appellant) (&'यथ% &'यथ%/Respondent) अपीलाथ% अपीलाथ% &'यथ% &'यथ% आयकर अपील सं././././Ita Nos.948/M/2011, 7215/M/2012 & 6013/M/2011 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2007-08, 2007-08 & 2008-09) (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Ito-2(1)(1), Archway Investment Co. Aayakar Bhavan, Ltd., R.No.561, 5Th Floor, Neville House, बनाम/Vs. M.K. Road, J.N. Heredia Marg, बनाम बनाम बनाम Mumbai-400 020 Ballard Estate, Mumbai-400 001 Pan: Aaaca5507H (अपीलाथ% अपीलाथ%/Appellant) (&'य थ%/Respondent) अपीलाथ% अपीलाथ% &'य &'यथ% &'य थ% थ% Present For: Assessee By : Shri Yogesh Thar, A.R. Revenue By : Shri Rajesh Kumar Yadav, D.R.

For Appellant: Shri Yogesh Thar, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R
Section 14A

…आयकर अपीलीय अिधकरण, , , , मुंबई "यायपीठ आयकर अपीलीय अिधकरण मुंबई "यायपीठ ‘ए’ मुंबई । मुंबई । आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई "यायपीठ मुंबई "यायपीठ मुंबई । मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI सव" "ी सव" "ी राजे"" राजे"", , , , लेखा सद"य एवं लेखा सद"य एवं "ी संजय गग" "ी संजय गग", "याियक सद"य के "याियक सद"य के सम" । सम" । सव" सव" "ी "ी राजे"" राजे"" लेखा सद"य एवं लेखा सद"य एवं "ी संजय गग" "ी संजय गग" "याियक सद"य के "याियक सद"य के सम" । सम" । BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं././././ITA Nos.8461/M/2010 & 5598/M/20…

ITO 2(1)(1), Mumbai vs. Archway Investment Co. Ltd, Mumbai

The appeal of the assessee is partly allowed whereas the appeal of the Revenue is dismissed

ITA 6013/MUM/2011[2008-09]Status: DisposedITAT Mumbai10 Feb 2017AY 2008-09

Bench: Shri Rajendra & Shri Sanjay Gargआयकर अपील सं././././Ita Nos.8461/M/2010 & 5598/M/2011 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2007-08 & 2008-09) (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Archway Investment Ito-2(1)(1), Company Limited, Mumbai Neville House, बनाम/Vs. J.N. Heredia Marg, बनाम बनाम बनाम Ballard Estate, Mumbai-400 001 Pan: Aaaca5507H (अपीलाथ% अपीलाथ%/Appellant) (&'यथ% &'यथ%/Respondent) अपीलाथ% अपीलाथ% &'यथ% &'यथ% आयकर अपील सं././././Ita Nos.948/M/2011, 7215/M/2012 & 6013/M/2011 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2007-08, 2007-08 & 2008-09) (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Ito-2(1)(1), Archway Investment Co. Aayakar Bhavan, Ltd., R.No.561, 5Th Floor, Neville House, बनाम/Vs. M.K. Road, J.N. Heredia Marg, बनाम बनाम बनाम Mumbai-400 020 Ballard Estate, Mumbai-400 001 Pan: Aaaca5507H (अपीलाथ% अपीलाथ%/Appellant) (&'य थ%/Respondent) अपीलाथ% अपीलाथ% &'य &'यथ% &'य थ% थ% Present For: Assessee By : Shri Yogesh Thar, A.R. Revenue By : Shri Rajesh Kumar Yadav, D.R.

For Appellant: Shri Yogesh Thar, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R
Section 14A

…आयकर अपीलीय अिधकरण, , , , मुंबई "यायपीठ आयकर अपीलीय अिधकरण मुंबई "यायपीठ ‘ए’ मुंबई । मुंबई । आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई "यायपीठ मुंबई "यायपीठ मुंबई । मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI सव" "ी सव" "ी राजे"" राजे"", , , , लेखा सद"य एवं लेखा सद"य एवं "ी संजय गग" "ी संजय गग", "याियक सद"य के "याियक सद"य के सम" । सम" । सव" सव" "ी "ी राजे"" राजे"" लेखा सद"य एवं लेखा सद"य एवं "ी संजय गग" "ी संजय गग" "याियक सद"य के "याियक सद"य के सम" । सम" । BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं././././ITA Nos.8461/M/2010 & 5598/M/20…

Archway Investment Company Ltd, Mumbai vs. ITO 2(1)(1`), Mumbai

The appeal of the assessee is partly allowed whereas the appeal of the Revenue is dismissed

ITA 5598/MUM/2011[2008-09]Status: DisposedITAT Mumbai10 Feb 2017AY 2008-09

Bench: Shri Rajendra & Shri Sanjay Gargआयकर अपील सं././././Ita Nos.8461/M/2010 & 5598/M/2011 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2007-08 & 2008-09) (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Archway Investment Ito-2(1)(1), Company Limited, Mumbai Neville House, बनाम/Vs. J.N. Heredia Marg, बनाम बनाम बनाम Ballard Estate, Mumbai-400 001 Pan: Aaaca5507H (अपीलाथ% अपीलाथ%/Appellant) (&'यथ% &'यथ%/Respondent) अपीलाथ% अपीलाथ% &'यथ% &'यथ% आयकर अपील सं././././Ita Nos.948/M/2011, 7215/M/2012 & 6013/M/2011 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2007-08, 2007-08 & 2008-09) (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Ito-2(1)(1), Archway Investment Co. Aayakar Bhavan, Ltd., R.No.561, 5Th Floor, Neville House, बनाम/Vs. M.K. Road, J.N. Heredia Marg, बनाम बनाम बनाम Mumbai-400 020 Ballard Estate, Mumbai-400 001 Pan: Aaaca5507H (अपीलाथ% अपीलाथ%/Appellant) (&'य थ%/Respondent) अपीलाथ% अपीलाथ% &'य &'यथ% &'य थ% थ% Present For: Assessee By : Shri Yogesh Thar, A.R. Revenue By : Shri Rajesh Kumar Yadav, D.R.

For Appellant: Shri Yogesh Thar, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R
Section 14A

…आयकर अपीलीय अिधकरण, , , , मुंबई "यायपीठ आयकर अपीलीय अिधकरण मुंबई "यायपीठ ‘ए’ मुंबई । मुंबई । आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई "यायपीठ मुंबई "यायपीठ मुंबई । मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI सव" "ी सव" "ी राजे"" राजे"", , , , लेखा सद"य एवं लेखा सद"य एवं "ी संजय गग" "ी संजय गग", "याियक सद"य के "याियक सद"य के सम" । सम" । सव" सव" "ी "ी राजे"" राजे"" लेखा सद"य एवं लेखा सद"य एवं "ी संजय गग" "ी संजय गग" "याियक सद"य के "याियक सद"य के सम" । सम" । BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं././././ITA Nos.8461/M/2010 & 5598/M/20…

Archway Investment Company Ltd, Mumbai vs. ITO 2(1)(1), Mumbai

The appeal of the assessee is partly allowed whereas the appeal of the Revenue is dismissed

ITA 8461/MUM/2010[2007-08]Status: DisposedITAT Mumbai10 Feb 2017AY 2007-08

Bench: Shri Rajendra & Shri Sanjay Gargआयकर अपील सं././././Ita Nos.8461/M/2010 & 5598/M/2011 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2007-08 & 2008-09) (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Archway Investment Ito-2(1)(1), Company Limited, Mumbai Neville House, बनाम/Vs. J.N. Heredia Marg, बनाम बनाम बनाम Ballard Estate, Mumbai-400 001 Pan: Aaaca5507H (अपीलाथ% अपीलाथ%/Appellant) (&'यथ% &'यथ%/Respondent) अपीलाथ% अपीलाथ% &'यथ% &'यथ% आयकर अपील सं././././Ita Nos.948/M/2011, 7215/M/2012 & 6013/M/2011 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2007-08, 2007-08 & 2008-09) (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Ito-2(1)(1), Archway Investment Co. Aayakar Bhavan, Ltd., R.No.561, 5Th Floor, Neville House, बनाम/Vs. M.K. Road, J.N. Heredia Marg, बनाम बनाम बनाम Mumbai-400 020 Ballard Estate, Mumbai-400 001 Pan: Aaaca5507H (अपीलाथ% अपीलाथ%/Appellant) (&'य थ%/Respondent) अपीलाथ% अपीलाथ% &'य &'यथ% &'य थ% थ% Present For: Assessee By : Shri Yogesh Thar, A.R. Revenue By : Shri Rajesh Kumar Yadav, D.R.

For Appellant: Shri Yogesh Thar, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R
Section 14A

…आयकर अपीलीय अिधकरण, , , , मुंबई "यायपीठ आयकर अपीलीय अिधकरण मुंबई "यायपीठ ‘ए’ मुंबई । मुंबई । आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई "यायपीठ मुंबई "यायपीठ मुंबई । मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI सव" "ी सव" "ी राजे"" राजे"", , , , लेखा सद"य एवं लेखा सद"य एवं "ी संजय गग" "ी संजय गग", "याियक सद"य के "याियक सद"य के सम" । सम" । सव" सव" "ी "ी राजे"" राजे"" लेखा सद"य एवं लेखा सद"य एवं "ी संजय गग" "ी संजय गग" "याियक सद"य के "याियक सद"य के सम" । सम" । BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं././././ITA Nos.8461/M/2010 & 5598/M/20…

The Supreme Industries Ltd, Mumbai vs. DCIT Ltu, Mumbai

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

ITA 3140/MUM/2012[2008-09]Status: DisposedITAT Mumbai21 Dec 2016AY 2008-09

Bench: Shri Mahavir Singh & Shri Ashwani Tanejaassessment Year: 2006-07

Section 1Section 11Section 115JSection 143(3)Section 14A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,E,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI Before Shri Mahavir Singh, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2006-07 The Supreme Industries Ltd. ACIT 612 Raheja Chambers, 213, बनाम/ Central Circle 29, Nariman Point, Mumbai Vs. Mumbai-400021 (Appellant) (Respondent ) P.A. No.AAACT1344F Assessment Year: 2006-07 ACIT The Supreme Industries Ltd. Central Circle 29, 612 Raheja Chambers, 213, बनाम/ Mumbai Nariman Point, Vs. Mumbai-400021 (Revenue) (Respondent ) P.A. No.AAACT1344F Assessment Year: 2007-08 The Supre…

The Supreme Industries Ltd, Mumbai vs. Addl CIT Ltu, Mumbai

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

ITA 3139/MUM/2012[2007-08]Status: DisposedITAT Mumbai21 Dec 2016AY 2007-08

Bench: Shri Mahavir Singh & Shri Ashwani Tanejaassessment Year: 2006-07

Section 1Section 11Section 115JSection 143(3)Section 14A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,E,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI Before Shri Mahavir Singh, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2006-07 The Supreme Industries Ltd. ACIT 612 Raheja Chambers, 213, बनाम/ Central Circle 29, Nariman Point, Mumbai Vs. Mumbai-400021 (Appellant) (Respondent ) P.A. No.AAACT1344F Assessment Year: 2006-07 ACIT The Supreme Industries Ltd. Central Circle 29, 612 Raheja Chambers, 213, बनाम/ Mumbai Nariman Point, Vs. Mumbai-400021 (Revenue) (Respondent ) P.A. No.AAACT1344F Assessment Year: 2007-08 The Supre…

The Supreme Industries Ltd, Mumbai vs. Asst CIT Cen Cir 29, Mumbai

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

ITA 3138/MUM/2012[2006-07]Status: DisposedITAT Mumbai21 Dec 2016AY 2006-07

Bench: Shri Mahavir Singh & Shri Ashwani Tanejaassessment Year: 2006-07

Section 1Section 11Section 115JSection 143(3)Section 14A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,E,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI Before Shri Mahavir Singh, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2006-07 The Supreme Industries Ltd. ACIT 612 Raheja Chambers, 213, बनाम/ Central Circle 29, Nariman Point, Mumbai Vs. Mumbai-400021 (Appellant) (Respondent ) P.A. No.AAACT1344F Assessment Year: 2006-07 ACIT The Supreme Industries Ltd. Central Circle 29, 612 Raheja Chambers, 213, बनाम/ Mumbai Nariman Point, Vs. Mumbai-400021 (Revenue) (Respondent ) P.A. No.AAACT1344F Assessment Year: 2007-08 The Supre…

M/S. Tata Industries Ltd, Mumbai vs. The ITO 2(3)(3), Mumbai

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

ITA 4894/MUM/2008[2004-2005]Status: DisposedITAT Mumbai20 Jul 2016AY 2004-2005

Bench: Shri G. S. Pannu, Accoutant Member & Shri Sanjay Gargtata Industries Ltd., Vs. The Income Tax Officer, Ward- Bombay House,24,Homi 2 (3) (3), Room No.555, Mody Street, Fort, Mumbai Aayakar Bhavan, Maharshi 400 001 Karve Road, Mumbai 400 020 Pan: Aaact 4058 L Appellant .. Respondent Appellant By Shri Dinesh Vyas, Ar Respondent By Shri Alok Johri, Dr Date Of Hearing 22-06-2016 Date Of Pronouncement 20-07-2016

Section 10ASection 115JSection 14ASection 36

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI G. S. PANNU, ACCOUTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER TATA Industries Ltd., Vs. The Income Tax Officer, Ward- Bombay House,24,Homi 2 (3) (3), Room No.555, Mody Street, Fort, Mumbai Aayakar Bhavan, Maharshi 400 001 Karve Road, Mumbai 400 020 PAN: AAACT 4058 L Appellant .. Respondent Appellant by Shri Dinesh Vyas, AR Respondent by Shri Alok Johri, DR Date of hearing 22-06-2016 Date of pronouncement 20-07-2016 O R D E R Per Sanjay Garg, Judicial Member: This appeal is preferred by the assessee against the order of Commissioner of I…

Fiduciary Euromax Global Markets Ltd, Mumbai vs. DCIT 8(1), Mumbai

In the result, this appeal of the assessee is allowed

ITA 955/MUM/2014[2010-11]Status: DisposedITAT Mumbai29 Jun 2016AY 2010-11

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri V.C. Shah, A.RFor Respondent: Shri S. Senthil Kumaran, D.R
Section 14ASection 73

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER ITA Nos.1349/M/2012 & 955/M/2014 Assessment Years: 2009-10 & 2010-11 M/s. Fiduciary Euromax Global DCIT – 8(1), Markets Ltd., Aayakar Bhavan, Unit No.T7B, 5th Floor, Mumbai - 400020 Phoenix House, Block No.2, Vs. Phoenix Mills Compound, 462, Senapati Bapat Marg, Mumbai – 400 013 PAN: AAACF 1326P (Appellant) (Respondent) Present for: Assessee by : Shri V.C. Shah, A.R. Revenue by : Shri S. Senthil Kumaran, D.R. Date of Hearing : 09.06.2016 Date of Pronouncement : 29.06.2016…

Panaji, Goa v. Phil Corpn. Ltd. (202 Taxmann 368) — Cited in 23 Judgments | BharatTax