PCIT v. Era Infrastructure (India) Ltd.

141 Taxmann.com 289High Court2022#215 most cited

What is PCIT v. Era Infrastructure (India) Ltd. authority for?

Disallowance under Section 14A is not attracted when no exempt income is earned in the relevant assessment year. The amendment to Section 14A by the Finance Act, 2022, applies prospectively.

354

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2026.

Also referred to as

PCIT v. Era Infrastructure (India) Ltd. · Section 14A · Disallowance under Section 14A · No exempt income · Expenditure for exempt income · Finance Act 2022 amendment · Prospective application of Section 14A amendment · Rule 8D · 448 ITR 674 · Delhi High Court 2022 · Disallowance in absence of exempt income

Also reported as

448 ITR 674

Sections most often in play

Section 14ASection 143(3)Section 8DSection 115JBSection 143(2)Section 1961Section 131Section 37(1)

Issues it is cited on

section 9(1)(ii)mat creditdisallowance under section 14adisallowance u/s 14astrategic investmentsection 115jb(2)section 14asection 14a(2)deduction under section 80iainterest free advancessection 80iccorporate guarantee

Judgments citing PCIT v. Era Infrastructure (India) Ltd.

Birla Corporation Limited, Kolkata vs. DCIT, Cir.-6(1), Kolkata

In the result, appeals filed by the Revenue for AYs 2013-14 &

ITA 497/KOL/2020[2014-15]Status: DisposedITAT Kolkata07 Feb 2023AY 2014-15

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 115JSection 143(3)Section 14ASection 250Section 80I

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. Nos.: 2142 & 2143/KOL/2018 Assessment Years: 2013-14 & 2014-15 DCIT, Circle-6(1), Kolkata….....................................Appellant Vs. Birla Corporation Limited....................................Respondent [PAN: AABCB 2075 J] I.T.A. Nos.: 496 & 497/KOL/2020 Assessment Years: 2013-14 & 2014-15 Birla Corporation Limited…..........…

Birla Corporation Limited, Kolkata vs. DCIT Cir.-6(1), Kolkata

In the result, appeals filed by the Revenue for AYs 2013-14 &

ITA 496/KOL/2020[2013-14]Status: DisposedITAT Kolkata07 Feb 2023AY 2013-14

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 115JSection 143(3)Section 14ASection 250Section 80I

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. Nos.: 2142 & 2143/KOL/2018 Assessment Years: 2013-14 & 2014-15 DCIT, Circle-6(1), Kolkata….....................................Appellant Vs. Birla Corporation Limited....................................Respondent [PAN: AABCB 2075 J] I.T.A. Nos.: 496 & 497/KOL/2020 Assessment Years: 2013-14 & 2014-15 Birla Corporation Limited…..........…

DCIT, Circle - 6(1), Kolkata vs. M/S. Birla Corporation Ltd., Kolkata

In the result, appeals filed by the Revenue for AYs 2013-14 &

ITA 2143/KOL/2018[2014-15]Status: DisposedITAT Kolkata07 Feb 2023AY 2014-15

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 115JSection 143(3)Section 14ASection 250Section 80I

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. Nos.: 2142 & 2143/KOL/2018 Assessment Years: 2013-14 & 2014-15 DCIT, Circle-6(1), Kolkata….....................................Appellant Vs. Birla Corporation Limited....................................Respondent [PAN: AABCB 2075 J] I.T.A. Nos.: 496 & 497/KOL/2020 Assessment Years: 2013-14 & 2014-15 Birla Corporation Limited…..........…

DCIT, Circle - 6(1), Kolkata vs. M/S. Birla Corporation Ltd., Kolkata

In the result, appeals filed by the Revenue for AYs 2013-14 &

ITA 2142/KOL/2018[2013-14]Status: DisposedITAT Kolkata07 Feb 2023AY 2013-14

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 115JSection 143(3)Section 14ASection 250Section 80I

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. Nos.: 2142 & 2143/KOL/2018 Assessment Years: 2013-14 & 2014-15 DCIT, Circle-6(1), Kolkata….....................................Appellant Vs. Birla Corporation Limited....................................Respondent [PAN: AABCB 2075 J] I.T.A. Nos.: 496 & 497/KOL/2020 Assessment Years: 2013-14 & 2014-15 Birla Corporation Limited…..........…

Monnet Ispat & Energy Ltd., New Delhi vs. DCIT, Circle- 17(1), New Delhi

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

ITA 2487/DEL/2019[2015-16]Status: DisposedITAT Delhi02 Feb 2023AY 2015-16
For Appellant: Shri V.K. Jain, CAFor Respondent: Ms. Sarita Kumari, CIT DR
Section 14ASection 250(5)

…ditional ground was a legal ground and it should have been accepted by the ld. CIT (A) and duly adjudicated. In support of the proposition, he canvassed recent decision of Hon’ble Delhi High Court in the case of PCIT vs. Era Infrastructure (India) Ltd. (2022) 448 ITR 674 (Delhi). 8. Having heard both the parties, we find that the ld. CIT (A) has dismissed the additional ground on the ground that it is not a legal ground. We do not find ourselves in agreement with the above proposition. The ground is in fact a legal ground as duly adjudicated by Hon’ble jurisdictional High Court in the case of Era Infrastructure (…

Kalamkari Designs P.Ltd, New Delhi vs. DCIT, Circle-11(1), New Delhi

The appeal is allowed partly

ITA 1340/DEL/2022[2014-15]Status: DisposedITAT Delhi25 Jan 2023AY 2014-15

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No.1340/Del/2022, A.Y. 2014-15

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1340/Del/2022, A.Y. 2014-15 Kalamkari Designs Pvt. Ltd. Vs. DCIT, B-36 Sagar Apartments 6 Circle-11(1), Tilak Marg, New Delhi-110001 Kolkata PAN :AABCK2117N Appellant Respondent Assessee by Sh. Nishchay Khandelwal, CA Revenue by Sh. Anuj Garg, Sr. DR Date of hearing: 23.01.2023 Date of Pronouncement: 25.01.2023 ORDER Per Anubhav Sharma, JM : The appeal has been filed by the Assessee against order dated 27.04.2022 in Appeal No. CIT(A), Delhi 4/11598/201…

DCIT, Circle- 11(1), New Delhi vs. Hero Solar Energy (P) Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6361/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Jan 2023AY 2016-17

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2016-17 Dcit, Vs. Hero Solar Energy Pvt. Ltd. Circle-11(1), 201, First Floor, New Delhi. Okhla Industrial Estate, Phase-Iii, New Delhi – 110 020 Pan Aadch1476P (Appellant) (Respondent)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 143(3)Section 14A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2016-17 DCIT, Vs. Hero Solar Energy Pvt. Ltd. Circle-11(1), 201, First Floor, New Delhi. Okhla Industrial Estate, Phase-III, New Delhi – 110 020 PAN AADCH1476P (Appellant) (Respondent) Assessee by: Dr. Rakesh Gupta, Advocate Shri Somil Agrawal, Advocate Department by : Shri Vipul Kashyap, Sr. DR Date of Hearing 17.01.2023 Date of pronouncement 24.01.2023 O R D E R PER ASTHA CHANDRA, JM 1. The appeal by the Revenue is directed against the order dated 02.05.2…

Assistant Commissioner of Income Tax, Circle - 1(1)(1), Surat vs. Enviro Control Pvt. Ltd., Surat

In the result, the appeal is partly allowed

ITA 307/SRT/2022[2017-18]Status: DisposedITAT Surat18 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.274 & 307/Srt/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner Of Enviro Control Pvt. Ltd., Income-Tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank Of Surat, Room No.108, 1St Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Assessee) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.274 & 307/SRT/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner of Enviro Control Pvt. Ltd., Income-tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank of Surat, Room No.108, 1st Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACE 8700 C (Assessee) (Respondent) "नधा"रती क" ओर से /Assessee by Shri Ankur A Shah, AR राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr. DR…

Assistant Commissioner of Income Tax, Circle -1(1)(1), Surat vs. Enviro Control Pvt. Ltd., Surat

In the result, the appeal is partly allowed

ITA 274/SRT/2022[2013-14]Status: DisposedITAT Surat18 Jan 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.274 & 307/Srt/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner Of Enviro Control Pvt. Ltd., Income-Tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank Of Surat, Room No.108, 1St Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Assessee) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.274 & 307/SRT/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner of Enviro Control Pvt. Ltd., Income-tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank of Surat, Room No.108, 1st Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACE 8700 C (Assessee) (Respondent) "नधा"रती क" ओर से /Assessee by Shri Ankur A Shah, AR राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr. DR…

O.S. Motors Pvt. Ltd., Jodhpur` vs. Principal Commissioner of Income, Jodhpur

In the result, the appeal filed by the assessee is partly allowed

ITA 54/JODH/2022[2017-18]Status: DisposedITAT Jodhpur16 Jan 2023AY 2017-18

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmim/S. O.S. Motors Pvt. Ltd. Vs The Pr. Cit Sainiks Motor Building, Chopasani Jodhpur-1 Road, Jodhpur-342001 (Raj) Jodhpur (Appellant) (Respondent) Pan No. Aaaco 1896 R

Section 143(3)Section 14ASection 194HSection 263Section 36(1)(v)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER M/s. O.S. Motors Pvt. Ltd. Vs The Pr. CIT Sainiks Motor Building, Chopasani Jodhpur-1 Road, Jodhpur-342001 (Raj) Jodhpur (Appellant) (Respondent) PAN NO. AAACO 1896 R Assessee By Shri Arun Chordia, CA Shri Sanjeev Kumar Dev, Revenue By CIT-DR Date of hearing 16/01/2023 16/01/2023 Date of Pronouncement O R D E R PER: B. R. BASKARAN, AM The assessee has filed this appeal challenging the revision order dated 29- 03-2022 passed by Ld PCIT, Jodhpur-1, Jodhpur u/s 263 o…

Jalco Financial Services Pvt. Ltd., New Delhi vs. DCIT, Circle- 13(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 4447/DEL/2017[2012-13]Status: DisposedITAT Delhi16 Jan 2023AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Narender Kumar Choudhary

For Appellant: Shri Mayank Patawari, CAFor Respondent: Sh. Parveen Kumar
Section 143(3)Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F”: DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER And SHRI NARENDER KUMAR CHOUDHARY, JUDICIAL MEMBER ITA.No.4447/Del./2017 Assessment Year : 2012-13 Jalco Financial Services (P). The DCIT, Circle 13(1) Ltd., New Delhi [vs. K-7B, Ground Floor, Kalkaji New Delhi – 110 019. PAN : AAACJ2791E (Appellant) (Respondent) For Assessee : Shri Mayank Patawari, CA For Revenue : Sh. Parveen Kumar Chaudhary, Sr. DR Date of Hearing : 11.01.2023 Date of Pronouncement : 06.01.2023 ORDER PER ANIL CHATURVEDI, A.M. This appeal by assessee has been directed against the order…

DCIT Cent. Cir, Mumbai vs. M/S. Skylark Buildcon Pvt. Ltd, Mumbai

In the result, appeal filed by the assessee as well as Revenue is treated as partly allowed for statistical purpose

ITA 2224/MUM/2021[2013-14]Status: DisposedITAT Mumbai10 Jan 2023AY 2013-14

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

Section 14ASection 36(1)(iii)Section 41(1)Section 43BSection 57

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘G’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 2224/Mum/2021 (A.Y. 2013-14) Vs. M/s. Skylark Buildcon Pvt. Ltd. DCIT, CC-4(2) Mumbai. 402-Sagar Avenue, Plot No. 548 Junction of S.V. Road & Lallubhai Park Andhri West Mumbai-400 058. (Appellant) (Respondent) I.T.A. No. 2036/Mum/2021 (A.Y. 2013-14) Vs. DCIT, CC-4(2) M/s. Skylark Buildcon Pvt. Ltd. 402-Sagar Avenue, Plot No. 548 Mumbai. Junction of S.V. Road & Lallubhai Park Andhri West Mumbai-400 058. (Appellant) (Respondent) PAN : AAOCS9597F Assessee by Shri Amit Bothra Depa…

Til Limited, Kolkata vs. D.C.I.T., Circle-1(2), Kolkata

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

ITA 558/KOL/2022[2014-2015]Status: DisposedITAT Kolkata23 Dec 2022AY 2014-2015

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 14A

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 558/Kol/2022 Assessment Year: 2014-15 TIL Ltd. Vs. DCIT, Circle-1(2), Kolkata (PAN: AABCT 0704 G) Appellant / (अपीलाथ") Respondent / ( !यथ") 30.11.2022 Date of Hearing / सुनवाई क$ "त&थ Date of Pronouncement/ 23.12.2022 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri S.K. Tulsiyan, Advocate "नधा"/रती क$ ओर से For the Respondent/ Shri Sudipta Guha, CITDR राज"व…

DCIT- CC- 7 (1), Mumbai vs. Shree Global Tradefin Ltd., Mumbai

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

ITA 1374/MUM/2022[2017-18]Status: DisposedITAT Mumbai22 Dec 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Dcit, Central Circle 7(1) Shree Global Tradefin Ltd. Mumbai 35, Ashok Chambers, Vs. Broach Street, Devji Ratansey Marg, Mumbai-400 009 Pan/Gir No. Aaacb 2975 J (Revenue) : (Assessee)

For Appellant: Shri Vijay MehtaFor Respondent: Shri Vranda U. Matkarni
Section 10(38)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM DCIT, Central Circle 7(1) Shree Global Tradefin Ltd. Mumbai 35, Ashok Chambers, Vs. Broach Street, Devji Ratansey Marg, Mumbai-400 009 PAN/GIR No. AAACB 2975 J (Revenue) : (Assessee) Cross Objection No. 115/Mum/2022 (Arising out of ITA No. 1374/Mum2022) (Assessment Year: 2017-18) Shree Global Tradefin Ltd. DCIT, Central Circle 7(1) 35, Ashok Chambers, Mumbai Vs. Broach Street, Devji Ratansey Marg, Mumbai-400 009 PAN/GIR No. AAACB 2975 J (Assessee) : (Revenue) Assessee by : Shri Vijay Mehta R…

Pr. Commissioner of Income Tax-7 vs. Tulip Telecom Ltd

ITA - 484 / 2022HC Delhi24 Nov 2022
Section 14A

…$~S-47 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 484/2022 PR. COMMISSIONER OF INCOME TAX-7 ..... Appellant Through: Mr.Puneet Rai, Sr.Standing Counsel with Ms.Adeeba Mujahid, Jr.Standing Counsel and Mr.Nikhil Jain, Advocate. versus TULIP TELECOM LTD. ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 24.11.2022 CM APPL.50604/2022 Keeping in view the averments in the application, the delay in filing the appeal is condoned. Accordingly, the application stands disposed of. ITA 484/2022 Present Income Tax Appeal has been filed challengi…

The Pr. Commissioner of Income Tax -18 vs. Oil Industry Development Board

ITA/1025/2019HC Delhi21 Nov 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 14A

…Neutral Citation Number: 2022/DHC/005040 ITA 1025/2019 Page 1 of 3 $~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1025/2019 THE PR. COMMISSIONER OF INCOME TAX -18 ..... Appellant Through: Mr.Ruchir Bhatia, Sr.Standing Counsle for the Revenue. versus OIL INDUSTRY DEVELOPMENT BOARD ..... Respondent Through: None % Date of Decision: 21st November, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J (Oral): 1. Present Income Tax Appeal has been filed challenging the Order dated 12th June, 2019 passed by the Income Tax Appellate Tribunal (‘ITAT’) in…

M/S. Bd & P Hotels (India ) Pvt. Ltd, Mumbai vs. DCIT, Central Circle -1(4), Mumbai

The appeal is allowed

ITA 1628/MUM/2022[2014-15]Status: DisposedITAT Mumbai15 Nov 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Dcit,Cc-1(4) M/S Bd & Hotels (India) Pvt. Room No. 902, 9 Th Floor, Old Ltd. Cgo Bldg, Ground Floor, Db House, Gen. Vs. A.K.Vaidya Marg, Goregoan (E), M.K.Road, Mumbai-400 063 Mumbai- 400 063 (Appellant) (Respondent) Pan No. Aabcb4615J Assessee By : Shri. Siddharth Kothari, Ca Revenue By : Shri. Chetan M. Kacha, Sr. Ar. Date Of Hearing: 15.11.2022 Date Of Pronouncement : 15.11.2022

For Appellant: Shri. Siddharth Kothari, CAFor Respondent: Shri. Chetan M. Kacha, Sr. AR
Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM DCIT,CC-1(4) M/s BD & Hotels (INDIA) Pvt. Room No. 902, 9 th Floor, Old Ltd. CGO Bldg, Ground Floor, DB House, Gen. Vs. A.K.Vaidya Marg, Goregoan (E), M.K.Road, Mumbai-400 063 Mumbai- 400 063 (Appellant) (Respondent) PAN No. AABCB4615J Assessee by : Shri. Siddharth Kothari, CA Revenue by : Shri. Chetan M. Kacha, Sr. AR. Date of hearing: 15.11.2022 Date of pronouncement : 15.11.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by assessee against the appellate order passed…

National Fertilizers Ltd., New Delhi vs. Addl. CIT, Range- 18, New Delhi

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 1148/DEL/2018[2011-12]Status: DisposedITAT Delhi02 Nov 2022AY 2011-12

Bench: Shri Anil Chaturvedia N D Shri Challa Nagendra Prasad

For Appellant: Shri Aman Garg, C. AFor Respondent: [CIT] – D. R
Section 43B

…Cross I.T.A. Nos. 1148 & 1041/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E” : DELHI ] BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./ I.T.A No.1041/Del/2018 िनधा"रणवष"/Assessment Year: 2011-12 ACIT, M/s. National Fertilizers Ltd., Circle : 17 (2), Core-III, Scope Complex, बनाम New Delhi. 7, Institutional Area, Vs. Lodhi Road, New Delhi–110003 PAN No. AAACN0189N A N D आ.अ.सं./ I.T.A No.1148/Del/2018 िनधा"रणवष"/Assessment Year: 2011-12 M/s. National Fertilizers Ltd., ACIT, Core-III, Scope Complex, Circle : 17 (2), बनाम 7, Institutional…

ACIT, Circle- 17(2), New Delhi vs. National Fertilizers Ltd., New Delhi

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 1041/DEL/2018[2011-12]Status: DisposedITAT Delhi02 Nov 2022AY 2011-12

Bench: Shri Anil Chaturvedia N D Shri Challa Nagendra Prasad

For Appellant: Shri Aman Garg, C. AFor Respondent: [CIT] – D. R
Section 43B

…Cross I.T.A. Nos. 1148 & 1041/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E” : DELHI ] BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./ I.T.A No.1041/Del/2018 िनधा"रणवष"/Assessment Year: 2011-12 ACIT, M/s. National Fertilizers Ltd., Circle : 17 (2), Core-III, Scope Complex, बनाम New Delhi. 7, Institutional Area, Vs. Lodhi Road, New Delhi–110003 PAN No. AAACN0189N A N D आ.अ.सं./ I.T.A No.1148/Del/2018 िनधा"रणवष"/Assessment Year: 2011-12 M/s. National Fertilizers Ltd., ACIT, Core-III, Scope Complex, Circle : 17 (2), बनाम 7, Institutional…

Birla Corporation Ltd., Kolkata vs. DCIT, Cir.-6(1), Kolkata

In the result, appeals filed by the Revenue for AYs 2011-12 &

ITA 495/KOL/2020[2012-13]Status: DisposedITAT Kolkata31 Oct 2022AY 2012-13

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 143(3)Section 250Section 37(1)Section 40Section 43B

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. Nos.: 494 & 495/Kol/2020 Assessment Years: 2011-12 & 2012-13 Birla Corporation Limited…....................................Appellant [PAN: AABCB 2075 J] Vs. DCIT, Circle-6(1), Kolkata.....................................Respondent I.T.A. Nos.: 2111 & 2112/Kol/2018 Assessment Years: 2011-12 & 2012-13 DCIT, Circle-6(1), Kolkata….........…