PCIT v. Caraf Builders & Construction (P) Ltd.

101 Taxmann.com 167High Court2019#1080 most cited

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.

101

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2026.

Also referred to as

PCIT v. Caraf Builders & Construction (P) Ltd. · Caraf Builders · 101 Taxmann.com 167 · section 14A disallowance · exempt income expenditure · Rule 8D disallowance · disallowance limit · maximum disallowance under section 14A · expenditure related to exempt income · section 14A of the Income Tax Act

Sections most often in play

Section 1961Section 14ASection 143(3)Section 1963Section 37(1)Section 8DSection 143(3) of the Income Tax ActSection 14A of the Income Tax Act

Issues it is cited on

section 8dsection 92b(1)section 92(1)legal expensesdividend distribution taxsection 148(2)disallowance of interest expenditureretrospective amendmentsection 14a(2)section 115jb(2)ddtdisallowance under section 14a

Judgments citing PCIT v. Caraf Builders & Construction (P) Ltd.

Assistant Commissioner of Income Tax, Central Circle-2(2), Bengaluru vs. M/S. Gmr Infrastructure Limited, Bengaluru

In the result, Ground no. 1 raised for A

ITA 1744/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 May 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bangalore vs. M/S. Gmr Infrastructure Limited, Bengaluru

In the result, Ground no. 1 raised for A

ITA 1743/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 May 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bengaluru vs. M/S. Gmr Infrastructure Limited, Bengaluru

In the result, Ground no. 1 raised for A

ITA 1742/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Gmr Infrastructure Ltd, Bangalore

In the result, Ground no. 1 raised for A

ITA 1741/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1705/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1622/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1600/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 May 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1599/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 May 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Century Real Estate Holdings Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(2), Bangalore

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

ITA 1588/BANG/2017[2012-13]Status: DisposedITAT Bangalore17 Feb 2022AY 2012-13
For Appellant: Shri Ramakrishna, CA
Section 10Section 132Section 139(1)Section 143(3)Section 14ASection 153ASection 153B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2012-13 M/s. Century Real Estate The Deputy Holdings Pvt. Ltd., Commissioner of JP Technopark, 4th Floor, Income Tax, No. 3/1, Millers Road, Central Circle – 2 (2), Bangalore – 560 052. Bangalore. Vs. PAN: AADCC0651M APPELLANT RESPONDENT Assessee by : Shri Ramakrishna, CA : Shri Sumer Singh Meena, Revenue by CIT DR (OSD) Date of Hearing : 03-02-2022 Date of Pronouncement : 17-02-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by as…

Jpm Tools Ltd., New Delhi vs. ACIT, Central Circle- 13, New Delhi

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

ITA 5232/DEL/2018[2015-16]Status: DisposedITAT Delhi09 Nov 2021AY 2015-16

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2015-16] Jpm Tools Ltd., Vs Acit, Sanjay Satpal & Assocaites, F-11, Central Circle-13, Green Park Extension, New Delhi. New Delhi. Pan-Aaacj3128K Appellant Respondent Appellant By Sh. Madhur Aggarwal, Adv. Respondent By Sh. Umesh Takyar, Sr.Dr Date Of Hearing 01.11.2021 Date Of Pronouncement 09.11.2021

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S.PANNU, PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2015-16] JPM Tools Ltd., vs ACIT, Sanjay Satpal & Assocaites, F-11, Central Circle-13, Green Park Extension, New Delhi. New Delhi. PAN-AAACJ3128K APPELLANT RESPONDENT Appellant by Sh. Madhur Aggarwal, Adv. Respondent by Sh. Umesh Takyar, Sr.DR Date of Hearing 01.11.2021 Date of Pronouncement 09.11.2021 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2015- 16 is directed against the order…

The Dy. Commr. of Income Tax, Circle-3(1), Rajkot-Gujarat vs. M/S Saurashtra Gramin Bank, Rajkot-Gujarat

In the result, the appeal filed by the Revenue is dismissed

ITA 376/RJT/2016[2012-13]Status: DisposedITAT Rajkot25 Oct 2021AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royअपील सं./Ita No.376/Rjt/2016 िनधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T., M/S. Saurashtra Gramin Bank, Circle-3(1), Vs. Gopalnaga, Opp. Andh Mahila Rajkot. Vikas Gruh, Rajkot.

For Appellant: Ms A.D. Vyas, A.RFor Respondent: Shri
Section 43D

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER अपील सं./ITA No.376/Rjt/2016 िनधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T., M/s. Saurashtra Gramin Bank, Circle-3(1), Vs. Gopalnaga, Opp. Andh Mahila Rajkot. Vikas Gruh, Rajkot. PAN: AAHAS2116H (Applicant) (Respondent) Revenue by : Shri O.M. Prakash Singh, C.I.T.D.R Assessee by : Ms A.D. Vyas, A.R सुनवाई क" तारीख/Date of Hearing : 03/08/2021 घोषणा क" तारीख /Date of Pronouncement: 25/10/2021 आदेश/…

Tv Today Network Ltd., New Delhi vs. Addl. CIT, New Delhi

The appeal of the assessee is partly allowed for statistical purpose

ITA 3356/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Oct 2021AY 2012-13

Bench: Ms Suchitra Kamble & Sh. Prashant Maharishi

Section 14ASection 196Section 40Section 43B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 3356/DEL/2017 (A.Y 2012-13) (THROUGH VIDEO CONFERENCING) TV Today Network Ltd. Vs Addl. CIT(A) F-26, First Flooor, Connaught Special Range-9 Circus, New Delhi New Delhi AABCT0424B (APPELLANT) (RESPONDENT) Appellant by Sh. Salil Agarwal, Sr., Adv, Sh. Shailesh Gupta, Adv & Sh. M. Aggarwal, Adv Respondent by Sh. Prakash Dubey, Sr. DR Date of Hearing 16.09.2021 Date of Pronouncement 05.10.2021 ORDER PER SUCHITRA KAMBLE, JM This appeal is fi…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bangalore vs. M/S Century Real Estate Holdings Pvt Ltd, Bangalore

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

ITA 1592/BANG/2017[2011-12]Status: DisposedITAT Bangalore22 Sept 2021AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.R.Ramakrishnan, CAFor Respondent: Ms.Neera Malhotra, CIT-DR
Section 143(2)Section 14ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.1590/Bang/2017: Asst.Year 2010-2011 ITA No.1589/Bang/2017: Asst.Year 2011-2012 & CO No.34/Bang/2019 : Asst.Year 2011-2012 M/s.Century Real Estate Holdings The Dy.Commissioner of Private Limited, JP Technopark Income-tax, Central Circle 2(2) v. Bangalore. 4th Floor, No.3/1 Millers Road Bangalore – 560 052. PAN : AADCC0651M. (Appellant) (Respondent) ITA No.1592/Bang/2017: Asst.Year 2011-2012 The Dy.Commissioner of Income- M/s.Century Real Estate tax, Central Circle 2(2) Holdings Pr…

Century Real Estate Holdings Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(2), Bangalore

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

ITA 1590/BANG/2017[2010-11]Status: DisposedITAT Bangalore22 Sept 2021AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.R.Ramakrishnan, CAFor Respondent: Ms.Neera Malhotra, CIT-DR
Section 143(2)Section 14ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.1590/Bang/2017: Asst.Year 2010-2011 ITA No.1589/Bang/2017: Asst.Year 2011-2012 & CO No.34/Bang/2019 : Asst.Year 2011-2012 M/s.Century Real Estate Holdings The Dy.Commissioner of Private Limited, JP Technopark Income-tax, Central Circle 2(2) v. Bangalore. 4th Floor, No.3/1 Millers Road Bangalore – 560 052. PAN : AADCC0651M. (Appellant) (Respondent) ITA No.1592/Bang/2017: Asst.Year 2011-2012 The Dy.Commissioner of Income- M/s.Century Real Estate tax, Central Circle 2(2) Holdings Pr…

Century Real Estate Holdings Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(2), Bangalore

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

ITA 1589/BANG/2017[2011-12]Status: DisposedITAT Bangalore22 Sept 2021AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.R.Ramakrishnan, CAFor Respondent: Ms.Neera Malhotra, CIT-DR
Section 143(2)Section 14ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.1590/Bang/2017: Asst.Year 2010-2011 ITA No.1589/Bang/2017: Asst.Year 2011-2012 & CO No.34/Bang/2019 : Asst.Year 2011-2012 M/s.Century Real Estate Holdings The Dy.Commissioner of Private Limited, JP Technopark Income-tax, Central Circle 2(2) v. Bangalore. 4th Floor, No.3/1 Millers Road Bangalore – 560 052. PAN : AADCC0651M. (Appellant) (Respondent) ITA No.1592/Bang/2017: Asst.Year 2011-2012 The Dy.Commissioner of Income- M/s.Century Real Estate tax, Central Circle 2(2) Holdings Pr…

M/S Rns Infrastructure Limited, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result the appeals of assessee is partly allowed and the appeal of the revenue is treated as partly allowed

ITA 319/BANG/2018[2014-15]Status: DisposedITAT Bangalore08 Sept 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2014-15

For Appellant: Shri Shreeshkumar Eshwar Hegde, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 14ASection 40Section 56

…ITA Nos.319 & 291/Bang/2018 M/s. RNS Infrastructure Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/s. RNS Infrastructure Ltd. 7th Floor, Naveen Complex No.14, M.G. Road Deputy Commissioner of Trinity Circle Vs. Income-tax Bengaluru 560 001 Central Circle-2(3) Bengaluru PAN NO : AACCR7165G APPELLANT RESPONDENT Assessment Year : 2014-15 M/s. RNS Infrastructure Ltd. ACIT 7th Floor, Naveen Complex Central Circle-2(3) Vs. No.14, M.G. Road Bengaluru Trinity Circle Bengaluru…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Rns Infrastructure Ltd, Bangalore

In the result the appeals of assessee is partly allowed and the appeal of the revenue is treated as partly allowed

ITA 291/BANG/2018[2014-15]Status: DisposedITAT Bangalore08 Sept 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2014-15

For Appellant: Shri Shreeshkumar Eshwar Hegde, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 14ASection 40Section 56

…ITA Nos.319 & 291/Bang/2018 M/s. RNS Infrastructure Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/s. RNS Infrastructure Ltd. 7th Floor, Naveen Complex No.14, M.G. Road Deputy Commissioner of Trinity Circle Vs. Income-tax Bengaluru 560 001 Central Circle-2(3) Bengaluru PAN NO : AACCR7165G APPELLANT RESPONDENT Assessment Year : 2014-15 M/s. RNS Infrastructure Ltd. ACIT 7th Floor, Naveen Complex Central Circle-2(3) Vs. No.14, M.G. Road Bengaluru Trinity Circle Bengaluru…

DCIT, Cir-11(1), Kolkata vs. M/S. Emami Biotech Ltd., Kolkata

In the result, both the appeals of the Revenue are dismissed

ITA 2564/KOL/2019[2014-15]Status: DisposedITAT Kolkata26 Mar 2021AY 2014-15

Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 115J

…I.T.A. Nos.2563&2564/Kol/2019 M/s Emami Agrotech Limited Assessment Years: 2013-14 & 2014-15 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri J. Sudhakar Reddy, AM and Shri A. T. Varkey, JM] I.T.A. Nos.2563&2564/Kol/2019 Assessment Years:2013-14 & 2014-15 DCIT, Circle-11(1), Kolkata M/s Emami Agrotech Limited. v. (PAN:AABCN7953M) Appellant Respondent Date of Hearing 11.03.2021 Date of Pronouncement 26.03.2021 For the Appellant Shri Imokaba Jamir, CIT For the Respondent Shri A.K. Tibrewal, FCA ORDER Per Shri A. T. Varkey, JM: This is an appeal…

DCIT, Cir-11(1), Kolkata vs. M/S. Emami Biotech Ltd., Kolkata

In the result, both the appeals of the Revenue are dismissed

ITA 2563/KOL/2019[2013-14]Status: DisposedITAT Kolkata26 Mar 2021AY 2013-14

Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 115J

…I.T.A. Nos.2563&2564/Kol/2019 M/s Emami Agrotech Limited Assessment Years: 2013-14 & 2014-15 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri J. Sudhakar Reddy, AM and Shri A. T. Varkey, JM] I.T.A. Nos.2563&2564/Kol/2019 Assessment Years:2013-14 & 2014-15 DCIT, Circle-11(1), Kolkata M/s Emami Agrotech Limited. v. (PAN:AABCN7953M) Appellant Respondent Date of Hearing 11.03.2021 Date of Pronouncement 26.03.2021 For the Appellant Shri Imokaba Jamir, CIT For the Respondent Shri A.K. Tibrewal, FCA ORDER Per Shri A. T. Varkey, JM: This is an appeal…

Assistant Commissioner of Income Tax, Central Circle-5(1)(1), Bangalore vs. M/S Nitesh Estates Ltd, Bangalore

In the result, the appeal filed by the revenue and the appeal of the assessee for AY 2012-13 are dismissed

ITA 2005/BANG/2017[2012-13]Status: DisposedITAT Bangalore09 Dec 2020AY 2012-13

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.1916 To 1918/Bang/2017 Assessment Year: 2010-11 M/S. Nitesh Estates Ltd. 8Th Floor, Nitesh Timesquare, #8, M.G. Road Dcit Vs. Bengaluru Circle-5(1)(1) Pan No : Aabcn9267C Bangalore Appellant Respondent Assessment Year: 2011-12 M/S. Nitesh Estates Ltd., Bangalore Acit, Range-12 Vs. Bangalore Appellant Respondent Assessment Year: 2012-13 M/S. Nitesh Estates Ltd., Bangalore Acit, Circle-5(1)(1) Vs. Bangalore Appellant Respondent Assessment Years: 2012-13 Acit, Circle-5(1)(1) Vs. M/S. Nitesh Estates Ltd., Bangalore Bangalore Appellant Respondent Appellant By : Shri V. Srinivasan, A.R. Respondent By : Smt. R. Premi, D.R. Date Of Hearing : 09.12.2020 Date Of Pronouncement : 09.12.2020

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Smt. R. Premi, D.R
Section 14A

…ITA Nos.1916 to 1918 & 2005/Bang/2017 M/s. Nitesh Estates Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1916 to 1918/Bang/2017 Assessment Year: 2010-11 M/s. Nitesh Estates Ltd. 8th Floor, Nitesh Timesquare, #8, M.G. Road DCIT Vs. Bengaluru Circle-5(1)(1) PAN NO : AABCN9267C Bangalore APPELLANT RESPONDENT Assessment Year: 2011-12 M/s. Nitesh Estates Ltd., Bangalore ACIT, Range-12 Vs. Bangalore APPELLANT RESPONDENT Assessment Year: 2012-13 M/s. Nitesh Estates Ltd., Bangalore ACIT, Circl…