What is PCIT v. Caraf Builders & Construction (P) Ltd. authority for?

Disallowance of expenditure under section 14A of the Income-tax Act cannot exceed the amount of exempt income earned by the assessee in the relevant assessment year.

Which sections of the Income Tax Act does PCIT v. Caraf Builders & Construction (P) Ltd. come up under?

It is most often cited in judgments turning on Section 1961, Section 14A, Section 143(3), Section 1963, Section 37(1), Section 8D.

PCIT v. Caraf Builders & Construction (P) Ltd. (101 Taxmann.com 167)

Q: How many judgments cite PCIT v. Caraf Builders & Construction (P) Ltd.?

101 judgments on BharatTax cite PCIT v. Caraf Builders & Construction (P) Ltd. (101 Taxmann.com 167), spanning 2019 to 2026.

Info Edge (India) Limited, Delhi vs. Assistant Commisioner of Income Tax, Circle 10(1), Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 2581/DEL/2023[2014-15]Status: DisposedITAT Delhi29 Nov 2024AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER Sl. ITA/CO No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 2014-15 M/s. Info Edge (India) ACIT Ltd. Circle – 10(1) GF-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -do- -do- 3. 2017-18 -do- -do- 4. 2018-19 -do- -do- 5. 2020-21 -do- -do- 6. 2014-15 Dy. CIT, Circle – 10(1) M/s. Info Edge (India) New Delhi Ltd. GF-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8.…

Deputy Commissioner of Income Tax, New Delhi vs. Living Media India Limited, New Delhi

In the result, appeal of the Revenue is without any merit and therefore dismissed

ITA 2949/DEL/2024[2017-18]Status: DisposedITAT Delhi22 Oct 2024AY 2017-18

Bench: Pradip Kumar Kedia & Shri Vimal Kumar

Section 143(3)Section 14ASection 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 2949/Del/2024 : Asstt. Year : 2017-18 DCIT, Vs. Living Media India Ltd., New Delhi F-26, First Floor, Connaught Place, New Delhi-110001 PAN No. AAACL0087H (APPELLANT) (RESPONDENT) Assessee by Shri Madhur Aggarwal, Adv. Revenue by Shri Amit Shukla, Sr. DR Date of hearing: 22.10.2024 Date of Pronouncement: 22.10.2024 ORDER PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed by the Revenue against the order of National Faceless Appeal Centre (NFAC), De…

Brigs Trading Co. P.Ltd, Mumbai vs. ACIT Cir 6(1), Mumbai

ITA 2270/MUM/2014[2009-10]Status: DisposedITAT Mumbai17 Jan 2024AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Dcit, Cir 6(1), R.No. 506, 5Th Floor, Aayakar Bhavan, M.K. Road, Mumbai-20. Appellant

Section 143(3)Section 14ASection 36Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) DCIT, Cir 6(1), R.No. 506, 5th floor, Aayakar Bhavan, M.K. Road, Mumbai-20. Appellant ITA No. 2136/MUM/2014 Assessment Year: 2008-09 Vs. M/s Briggs Trading Co. Pvt. Ltd., 135, Continental Building, Dr. Annie Beasent Rd., Worli, Mumbai-400018. PAN NO. AAACB 4674 J Respondent ITA No. 2269/MUM/2014 Assessment Year: 2008-09 M/s Briggs Trading Co. Pvt. Ltd., Fun Republic, 844/4 Shah Ind Estate Off New Link Road, Opp Laxmi Ind Estate, Andheri W, Mumbai-400053. PAN NO.…

Brigs Trading Co. P.Ltd, Mumbai vs. ACIT Cir 6(1), Mumbai

ITA 2269/MUM/2014[2008-09]Status: DisposedITAT Mumbai17 Jan 2024AY 2008-09

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Respondent: Mr. Dalpat Shah & Mr. B.S. Sharma

Section 143(3)Section 14ASection 36Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA No. 2136/MUM/2014 Assessment Year: 2008-09 DCIT, Cir 6(1), R.No. 506, 5th floor, Aayakar Bhavan, M.K. Road, Mumbai-20. Appellant Vs. M/s Briggs Trading Co. Pvt. Ltd., 135, Continental Building, Dr. Annie Beasent Rd., Worli, Mumbai-400018. PAN NO. AAACB 4674 J Respondent ITA No. 2269/MUM/2014 Assessment Year: 2008-09 M/s Briggs Trading Co. Pvt. Ltd., Fun Republic, 844/4 Shah Ind Estate Off New Link Road, Opp Laxmi Ind Estate, Andheri W, Mumbai-400053. PAN N…

DCIT Cir 6(1), Mumbai vs. Briggs Trading Co, P. Ltd, Mumbai

ITA 2136/MUM/2014[2008-09]Status: DisposedITAT Mumbai17 Jan 2024AY 2008-09

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Dalpat Shah & Mr. B.S. SharmaFor Respondent: Mr. Ujjawal Kumar Chavan, Sr. DR

Section 143(3)Section 14ASection 36Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA No. 2136/MUM/2014 Assessment Year: 2008-09 DCIT, Cir 6(1), R.No. 506, 5th floor, Aayakar Bhavan, M.K. Road, Mumbai-20. Appellant Vs. M/s Briggs Trading Co. Pvt. Ltd., 135, Continental Building, Dr. Annie Beasent Rd., Worli, Mumbai-400018. PAN NO. AAACB 4674 J Respondent ITA No. 2269/MUM/2014 Assessment Year: 2008-09 M/s Briggs Trading Co. Pvt. Ltd., Fun Republic, 844/4 Shah Ind Estate Off New Link Road, Opp Laxmi Ind Estate, Andheri W, Mumbai-400053. PAN…

DCIT, Central Circle-13, New Delhi vs. Uno Minda Ltd, New Delhi

In the result, both the appeals filed by Revenue stands dismissed

ITA 1733/DEL/2023[2018-19]Status: DisposedITAT Delhi12 Jan 2024AY 2018-19

Bench: Shri Shamim Yahya & Shri Anubhav Sharmaita Nos.1732 & 1733/Del/2023 (Assessment Years : 2017-18 & 2018-19) Dcit Vs. Uno Minda Ltd Central Circle – 13, B-64/1, Wazirpur Industrial New Delhi Area, New Delhi – 110 052 Pan No. Aaacm 1152 C (Appellant) (Respondent) Assessee By Shri R. K. Kapoor, C.A. & Shri Harish Dhamija, C.A. Revenue By Ms. Sapna Bhatia, Cit-D.R. Date Of Hearing: 09.01.2024 Date Of Pronouncement: 12.01.2024

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.1732 & 1733/Del/2023 (Assessment Years : 2017-18 & 2018-19) DCIT Vs. UNO Minda Ltd Central Circle – 13, B-64/1, Wazirpur Industrial New Delhi Area, New Delhi – 110 052 PAN No. AAACM 1152 C (APPELLANT) (RESPONDENT) Assessee by Shri R. K. Kapoor, C.A. & Shri Harish Dhamija, C.A. Revenue by Ms. Sapna Bhatia, CIT-D.R. Date of hearing: 09.01.2024 Date of Pronouncement: 12.01.2024 PER SHAMIM YAHYA, AM : These are appeals filed by the Revenue against the respect…

DCIT, Central Circle-13, New Delhi vs. Uno Minda Ltd, New Delhi

In the result, both the appeals filed by Revenue stands dismissed

ITA 1732/DEL/2023[2017-18]Status: DisposedITAT Delhi12 Jan 2024AY 2017-18

Bench: Shri Shamim Yahya & Shri Anubhav Sharmaita Nos.1732 & 1733/Del/2023 (Assessment Years : 2017-18 & 2018-19) Dcit Vs. Uno Minda Ltd Central Circle – 13, B-64/1, Wazirpur Industrial New Delhi Area, New Delhi – 110 052 Pan No. Aaacm 1152 C (Appellant) (Respondent) Assessee By Shri R. K. Kapoor, C.A. & Shri Harish Dhamija, C.A. Revenue By Ms. Sapna Bhatia, Cit-D.R. Date Of Hearing: 09.01.2024 Date Of Pronouncement: 12.01.2024

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.1732 & 1733/Del/2023 (Assessment Years : 2017-18 & 2018-19) DCIT Vs. UNO Minda Ltd Central Circle – 13, B-64/1, Wazirpur Industrial New Delhi Area, New Delhi – 110 052 PAN No. AAACM 1152 C (APPELLANT) (RESPONDENT) Assessee by Shri R. K. Kapoor, C.A. & Shri Harish Dhamija, C.A. Revenue by Ms. Sapna Bhatia, CIT-D.R. Date of hearing: 09.01.2024 Date of Pronouncement: 12.01.2024 PER SHAMIM YAHYA, AM : These are appeals filed by the Revenue against the respect…

DCIT- 8(2)(1), Mumbai vs. Piramal Estates Private Limited, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 2015/MUM/2023[2010-11]Status: DisposedITAT Mumbai20 Dec 2023AY 2010-11

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Ronak Doshi/Priyank Gandhi/MsFor Respondent: Shri N. V. Nadkarni, Ld. CIT-DR

Section 14ASection 24Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 1936/Mum/2023 (A.Y.2011-12) ITA No. 2016/Mum/2023 (A.Y.2013-14) & DCIT Circle 8(2) (1), R. No. 624, 6th floor, Aayakar Bhavan, M. K. Road, Mumbai-400 020 PAN: AACCA7777K ....... Appellant Vs. Piramal Estates Pvt. Ltd. 8th floor, Piramal Tower, Ganpatrao Kadam Marg, Lower Parel (W), Mumbai-400 013 ..... Respondent Appellant by : Shri Ronak Doshi/Priyank Gandhi/Ms. Jinal Jain, Ld. ARs Respondent by : Shri N. V. Nadkarni, Ld. CIT-DR Date of hearing : 08/11/2023 D…

Sicom Ltd, Mumbai vs. Dy Commissioner of Income Tax Circle 3(3)(1), Mumbai

In the result, the appeal filed by the assesee is partly allow for statistical purpose and the appeal filed by the revenue is allowed for statistical purposes

ITA 1694/MUM/2023[2013-2014]Status: DisposedITAT Mumbai22 Nov 2023AY 2013-2014

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale, Judicialmember Sicom Ltd, Vs. Dy Commissioner Of Solitaire Corporate Income Tax Circle Park, Bldg No.04, 3(3)(1), Chakala, Andheri(E), 6Th Floor, Room No. Mumbai-400093. 609,Aayakar Bhavan, Maharishi Karve Road, Mumbai- 400020. "थायी लेखा सं./जीआइआर सं.Pan/Gir No. Aaacs5524J (अपीलाथ"/Applicant) (""यथ"/Respondent) Dy Commissioner Of Vs. Sicom Ltd, Income Tax Circle Solitaire Corporate Park, 3(3)(1), Bldg No.04, Chakala, 6Th Floor, Room No. Andheri(E), 609,Aayakar Bhavan, Mumbai-400093. Maharishi Karve Road, Mumbai- 400020. "थायी लेखा सं./जीआइआर सं.Pan/Gir No. Aaacs5524J (अपीलाथ"/Applicant) (""यथ"/Respondent)

Section 10(34)Section 14ASection 234BSection 36(1)(ii)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “G” BENCH MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIALMEMBER Sicom Ltd, Vs. Dy Commissioner of Solitaire Corporate Income Tax Circle Park, Bldg No.04, 3(3)(1), Chakala, Andheri(E), 6th Floor, Room No. Mumbai-400093. 609,Aayakar Bhavan, Maharishi Karve Road, Mumbai- 400020. "थायी लेखा सं./जीआइआर सं.PAN/GIR No. AAACS5524J (अपीलाथ"/Applicant) (""यथ"/Respondent) Dy Commissioner of Vs. Sicom Ltd, Income Tax Circle Solitaire Corporate Park, 3(3)(1), Bldg No.04, Chakala, 6th Floor, Room No. Andheri(E), 609,Aayakar Bhavan, Mumbai-400093. M…

DCIT-CC-27, New Delhi vs. Anshika Consultants Pvt Ltd., New Delhi

In the result, Appeal of the Revenue is partly allowed for

ITA 35/DEL/2022[2015-16]Status: DisposedITAT Delhi13 Sept 2023AY 2015-16

Bench: Or At The Time Of Hearing Of The Appeal.” Cross Objection

Section 115JSection 136(6)Section 143(3)Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE, SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M/s Anshika Dy. CIT Consultants Pvt. Ltd. Central Circle-27 Vs. 305, 3rd Floor New Delhi Bhanot Corner Pamposh Enclave Greater Kailash-I New Delhi-110 048 PAN-AAACA 0423A (Appellant) (Respondent) Cross Objection No.76/Del/2023 (ASSESSMENT YEAR 2015-16) Dy. CIT M/s Anshika Central Circle-27 Consultants Pvt. Ltd. Vs. New Delhi 305, 3rd Floor Bhanot Corner Pamposh Enclave Greater Kailash-I New Delhi-110 048 PAN-AAACA 0423A (Cross Objector) (Respondent) Appell…

DCIT, Circle-13(2), New Delhi vs. Jaypee Infra Ventures (A Private Company With Unlimited Liability), Noida

In the result, the appeal of the Revenue is dismissed

ITA 6092/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Jun 2023AY 2013-14

Bench: Shri Kul Bharat & Shri M Balaganesh[Assessment Year : 2013-14] Dcit, Vs Jaypee Infra Ventures (A Private Circle-13(2), Company With Unlimited Liability), New Delhi. Sector-128, Noida, Uttar Pradesh-201304. Pan-Aaccj5628G Appellant Respondent Appellant By S/Shri V.K.Garg, Adv. & Praveen Kumar, Ca Respondent By Shri Gurpreet Singh, Sr. Dr Date Of Hearing 05.06.2023 Date Of Pronouncement 20.06.2023 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Revenue For The Assessment Year 2013-14 Is Directed Against The Order Of Ld. Cit(A)-5, New Delhi Dated 26.04.2019. The Revenue Has Raised Following Grounds Of Appeal:-

Section 139(1)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI M BALAGANESH, ACCOUNTANT MEMBER [Assessment Year : 2013-14] DCIT, vs Jaypee Infra Ventures (A Private Circle-13(2), Company with unlimited Liability), New Delhi. Sector-128, Noida, Uttar Pradesh-201304. PAN-AACCJ5628G APPELLANT RESPONDENT Appellant by S/Shri V.K.Garg, Adv. & Praveen Kumar, CA Respondent by Shri Gurpreet Singh, Sr. DR Date of Hearing 05.06.2023 Date of Pronouncement 20.06.2023 ORDER PER KUL BHARAT, JM : The present appeal filed by the Revenue for the assessment year 2013-14 is directed a…

Essel Mining & Industries Ltd., Kolkatta vs. Dy CIT CC-1(4), Mumbai

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

ITA 297/MUM/2021[2012-13]Status: DisposedITAT Mumbai27 Apr 2023AY 2012-13

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 To 2013-14) Essel Mining & Vs. Dy. Cit, Cc-1(4) Industries Limited 9Th Floor, Old Cgo Industry House, 18Th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent Jcit, Cc-1(4) Vs. M/S Essel Mining & R. No. 902, Pratistha Industries Limited Bhavan, 9Th Floor, Old Industry House, 18Th Cgo Building, Annexe, Floor, 10, Cama Street, Mumbai – 400 020 Kolkata- 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent

For Appellant: Yohesh Thar &For Respondent: Biswanath Das

Section 132(1)Section 14ASection 153ASection 153C

…P a g e | 1 ITA No.1022 & 1549/Mum/2018 296 & 297/Mum/2021 Essel Mining & industries Ltd. Vs. DCIT, CC-1(4) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 to 2013-14) Essel Mining & Vs. Dy. CIT, CC-1(4) Industries Limited 9th Floor, Old CGO Industry House, 18th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE6607L Appellant .. Respondent JCIT, CC-1(4) Vs. M/s Essel Mining & R. No. 902, Pratistha Industries…

Essel Mining & Industries Ltd., Kolkatta vs. Dy CIT CC-1(4), Mumbai

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

ITA 296/MUM/2021[2011-12]Status: DisposedITAT Mumbai27 Apr 2023AY 2011-12

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 To 2013-14) Essel Mining & Vs. Dy. Cit, Cc-1(4) Industries Limited 9Th Floor, Old Cgo Industry House, 18Th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent Jcit, Cc-1(4) Vs. M/S Essel Mining & R. No. 902, Pratistha Industries Limited Bhavan, 9Th Floor, Old Industry House, 18Th Cgo Building, Annexe, Floor, 10, Cama Street, Mumbai – 400 020 Kolkata- 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent

For Appellant: Yohesh Thar &For Respondent: Biswanath Das

Section 132(1)Section 14ASection 153ASection 153C

…P a g e | 1 ITA No.1022 & 1549/Mum/2018 296 & 297/Mum/2021 Essel Mining & industries Ltd. Vs. DCIT, CC-1(4) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 to 2013-14) Essel Mining & Vs. Dy. CIT, CC-1(4) Industries Limited 9th Floor, Old CGO Industry House, 18th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE6607L Appellant .. Respondent JCIT, CC-1(4) Vs. M/s Essel Mining & R. No. 902, Pratistha Industries…

Joint Commissioner of Income Tax - Central Circle 1(4), Mumbai vs. Essel Mining & Industries Limited, Mumbai

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

ITA 1549/MUM/2018[2013-14]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-14

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 To 2013-14) Essel Mining & Vs. Dy. Cit, Cc-1(4) Industries Limited 9Th Floor, Old Cgo Industry House, 18Th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent Jcit, Cc-1(4) Vs. M/S Essel Mining & R. No. 902, Pratistha Industries Limited Bhavan, 9Th Floor, Old Industry House, 18Th Cgo Building, Annexe, Floor, 10, Cama Street, Mumbai – 400 020 Kolkata- 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent

For Appellant: Yohesh Thar &For Respondent: Biswanath Das

Section 132(1)Section 14ASection 153ASection 153C

…P a g e | 1 ITA No.1022 & 1549/Mum/2018 296 & 297/Mum/2021 Essel Mining & industries Ltd. Vs. DCIT, CC-1(4) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 to 2013-14) Essel Mining & Vs. Dy. CIT, CC-1(4) Industries Limited 9th Floor, Old CGO Industry House, 18th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE6607L Appellant .. Respondent JCIT, CC-1(4) Vs. M/s Essel Mining & R. No. 902, Pratistha Industries…

Essel Mining & Industries Limited, Mumbai vs. Deputy Commissioner of Income Tax - Central Circle 1(4), Mumbai

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

ITA 1022/MUM/2018[2013-14]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-14

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 To 2013-14) Essel Mining & Vs. Dy. Cit, Cc-1(4) Industries Limited 9Th Floor, Old Cgo Industry House, 18Th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent Jcit, Cc-1(4) Vs. M/S Essel Mining & R. No. 902, Pratistha Industries Limited Bhavan, 9Th Floor, Old Industry House, 18Th Cgo Building, Annexe, Floor, 10, Cama Street, Mumbai – 400 020 Kolkata- 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent

For Appellant: Yohesh Thar &For Respondent: Biswanath Das

Section 132(1)Section 14ASection 153ASection 153C

…P a g e | 1 ITA No.1022 & 1549/Mum/2018 296 & 297/Mum/2021 Essel Mining & industries Ltd. Vs. DCIT, CC-1(4) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 to 2013-14) Essel Mining & Vs. Dy. CIT, CC-1(4) Industries Limited 9th Floor, Old CGO Industry House, 18th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE6607L Appellant .. Respondent JCIT, CC-1(4) Vs. M/s Essel Mining & R. No. 902, Pratistha Industries…