PCIT v. R.G. Buildwell Engineers Ltd.

99 Taxmann.com 283High Court2018#9969 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 143(3)Section 144 Section 145(3)Section 37(1)Section 40A(3)Section 10AB Section 10B Section 133(6)

Issues it is cited on

section 37 prescribed business section 143(3)india total income document interest

Judgments citing PCIT v. R.G. Buildwell Engineers Ltd.

INCOME TAX OFFICER, WARD-1(3)(4), MUMBAI, MUMBAI. vs. WIZCRAFT ENTERTAINMENT AGENCY PRIVATE LIMITED, MUMBAI

In the result, both the appeal and cross objection are dismissed

ITA 5310/MUM/2025[2022-23]Status: DisposedITAT Mumbai05 Feb 2026AY 2022-23

Bench: Shri Saktijit Dey & Shri Arun Khodpiaito, Ward-1(3)(4) Wizcraft Entertainment Agency 5Th Floor, Aayakar Bhavan, Private Limited M. K. Road, Mumbai-400 020 1103, Morya Blue Moom Premises, Vs. Link Road, Andheri (W), Mumbai-400 053 Pan/Gir No. Aaacw 1107 H (Revenue) : (Assessee) & Co No. 36/Mum/2026 (Arising Out Of Ita No. 5310/Mum/2025) (Assessment Year: 2022-23) Wizcraft Entertainment Agency Ito, Ward-1(3)(4) Private Limited 5Th Floor, Aayakar Bhavan, 1103, Morya Blue Moom Premises, M. K. Road, Mumbai-400 020 Vs. Link Road, Andheri (W), Mumbai-400 053 Pan/Gir No. Aaacw 1107 H (Assessee) : (Revenue) Assessee By : Shri Siddharth Srivastava, Ca Revenue By : Shri Arun Kanti Datta – Cit Dr Date Of Hearing : 29.01.2026 Date Of Pronouncement : 05.02.2026 O R D E R Per Saktijit Dey: Captioned Appeal By The Department & Cross Objection By The Assessee, Arise Out Of Order Dated 30.06.2025 Passed By National Faceless Appeal Centre (‘Nfac’ For Short), Delhi, Pertaining To The Assessment Year (A.Y. For Short) 2022-23. 2

For Appellant: Shri Siddharth Srivastava, CAFor Respondent: Shri Arun Kanti Datta – CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITO, Ward-1(3)(4) Wizcraft Entertainment Agency 5th Floor, Aayakar Bhavan, Private Limited M. K. Road, Mumbai-400 020 1103, Morya Blue Moom Premises, Vs. Link Road, Andheri (W), Mumbai-400 053 PAN/GIR No. AAACW 1107 H (Revenue) : (Assessee) & CO No. 36/Mum/2026 (Arising out of ITA No. 5310/Mum/2025) (Assessment Year: 2022-23) Wizcraft Entertainment Agency ITO, Ward-1(3)(4) Private Limited 5th Floor, Aayakar Bhavan, 1103, Morya Blue Moom Premises, M. K. Road, Mumbai-400 020 Vs. L…

TE CONNECTIVITY INDIA PRIVATE LIMITED,BANGALORE vs. THE OFFICE OF THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 7(1)(1), BANGALORE

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

ITA 2346/BANG/2024[2021-22]Status: DisposedITAT Bangalore10 Oct 2025AY 2021-22

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Darpan Kriplani, CAFor Respondent: Dr. KJ Dhivya, CIT (DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(TP)A No.2346/Bang/2024 Assessment Year: 2021-22 TE Connectivity India Pvt. Ltd., Vs. The Dy. Commissioner of RMZ NXT Campus 2A Income Tax, Survey No.24/1, 24/2, 25/2, 3, Circle – 7(1)(1), 1st Floor, Sonnenahalli K.R Puram, Hobli, Bangalore. Bangalore. PAN – AABCT 7374 C APPELLANT RESPONDENT Assessee by : Shri Darpan Kriplani, CA Revenue by : Dr. KJ Dhivya, CIT (DR) Date of hearing : 22.07.2025 Date of Pronouncement : 09.10.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT…

WEST COAST FINE FOODS (INDIA) PVT LTD,MUMBAI vs. DCIT 13(3)(2), CHURCHGATE, (MUNBAI)

In the result, appeal of the assessee is allowed

ITA 893/MUM/2024[AY 2017-18]Status: DisposedITAT Mumbai28 Aug 2025

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Piyush Chhajed & Shri Sumit Mantri CAsFor Respondent: Shri Arun Kanti Datta, CIT DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 West Coast Fine Foods (India) DCIT 13(3)(2), Pvt Ltd Mumbai 95, C wing, Mittal Tower, Nariman Point, Vs. Mumbai - 400021 (PAN: AAGCA2676P) (Appellant) (Respondent) Assessment Year: 2017-18 DCIT 13(3)(2), West Coast Fine Foods (India) Mumbai Pvt Ltd D-1401/1402 Lotus Corporate Park Gram Path Vs. Western Express Highway, Mumbai - 400063 (PAN: AAGCA2676P) (Appellant) (Respondent) Present for: Assessee : Shri Piyush Chhajed & Shri Sumit Mantri CAs…

DCIT-13(3)(2), MUMBAI, MUMBAI vs. WEST COAST FINE FOODS (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal of the assessee is allowed

ITA 1201/MUM/2024[2017-18]Status: DisposedITAT Mumbai28 Aug 2025AY 2017-18

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Piyush Chhajed & Shri Sumit Mantri CAsFor Respondent: Shri Arun Kanti Datta, CIT DR

Section 143(3)

DCIT, CIRCLE-10(1), NEW DELHI vs. M/S GLAZE TRADING INDIA PVT. LTD.,, NEW DELHI

Appeal is allowed in favour of the assessee

ITA 5337/DEL/2017[2014-15]Status: HeardITAT Delhi09 Oct 2023AY 2014-15

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

Section 143(3)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 5337/Del/2017, A.Y. 2014-15 DCIT, Vs. M/s. Glaze Trading India Pvt. Ltd. Circle-10(1), (a)A-1/24,Second Floor,Main New Delhi Najafgarh Road, Janakpuri, New Delhi (b) C/o RRa Tax India D-28, South Extension, Part-1, New Delhi PAN : AACCG1013A Appellant Respondent Assessee by Dr. Rakesh Gupta, Adv & Shri Somil Agarwal, Adv. Revenue by Shri Anuj Garg, Sr. DR Date of hearing: 03.10.2023 Date of Pronouncement: 09.10.2023 ORDER Per Anubhav Sharma, JM : The…

ASSISTANT COMMISSIONER OF INCOME TAX, PANVEL CIRCLE, PANVEL vs. M//S SBW LOGISTICS PVT LTD, RAIGAD

In the result, appeal of the Revenue is Partly Allowed

ITA 891/PUN/2022[2014-15]Status: DisposedITAT Pune24 May 2023AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.891/Pun/2022 िनधा"रण वष" / Assessment Year : 2014-15 The Assistant M/S.Sbw Logistics Pvt. Ltd., 502, 5Th Floor, Pujit Plaza, Plot Commissioner Of Income Vs Tax, Panvel Circle, No.67, Sector-11, Cbd Belapur, Panvel. Navi Mumbai – 400614. Pan: Aajcs 6396 R Appellant / Revenue Respondent / Assessee Assessee By Shri K. Gopal – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 20/03/2023 Date Of Pronouncement 24/05/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue Is Directed Against The Order Of Ld.Commissioner Of Income Tax (Appeal)(Nfac)[Ld.Cit(A)] Dated 12.09.2022 Emanating From Assessment Order Dated 26.12.2016 Under Section 143(3) Of The I.T.Act, 1961 For The A.Y.2014-15. The Revenue Has Raised The Following Grounds Of Appeal: “I. On The Facts & In The Circumstances Of The Case, An In Law, The Ld. Cit(A) Erred By Restricting The Disallowance To Rs.7,00,000/- As Against Disallowance Of Cash Expenses Of Rs. 1,22,11,400/- By Not Appreciating That During The Assessment Proceedings The Assessee Was M/S.Sbw Logistics Pvt. Ltd. [R]

Section 143(3)

…आयकर अपीलीय अिधकरण ” बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.891/PUN/2022 िनधा"रण वष" / Assessment Year : 2014-15 The Assistant M/s.SBW Logistics Pvt. Ltd., 502, 5th Floor, Pujit Plaza, Plot Commissioner of Income Vs Tax, Panvel Circle, No.67, Sector-11, CBD Belapur, Panvel. Navi Mumbai – 400614. PAN: AAJCS 6396 R Appellant / Revenue Respondent / Assessee Assessee by Shri K. Gopal – AR Revenue by Shri M.G.Jasnani – DR Date of hearing 20/03/2023 Date of pronouncement 24…

LOTUS ORNAMENTS PVT LTD.,MUMBAI vs. ASST CIT 10(2)(1), MUMBAI

The appeal stand partly allowed in terms of our above order

ITA 679/MUM/2020[2013-14]Status: DisposedITAT Mumbai01 Oct 2021AY 2013-14

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No. 679/Mum/2020 (धििाारण वर्ा / Assessment Year: 2013-14) M/S Lotus Ornaments Pvt. Ltd. Acit – 10(2)(1) Unit No. 78, Sdf-Iii, Seepz Aaykar Bhavan बिाम/ Vs. Sez, Andheri(E), M. K. Road Mumbai-400 096 Mumbai-400 020 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Aaacl-9830-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Gaurav Bansal – Ld. Ar Revenue By : Shri Brajendra Kumar – Ld. Dr सुनवाई की तारीख/ : 28/09/2021 Date Of Hearing घोषणा की तारीख / : 01/10/2021 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2013-14 Arises Out Of The Order Of Learned Commissioner Of Income-Tax (Appeals)-10, Mumbai [Cit(A)], Dated 11/12/2019 In The Matter Of Assessment Framed By Learned Assessing Officer (Ao) U/S 143(3) On 25/03/2016. The Impugned Order Has Confirmed Disallowance U/S 14A As Well As Adhoc Disallowance Of Labour / Assortment Charges As Made By Ld. Ao In The Assessment Order. Ground No.1 Has Not Been Pressed

For Appellant: Shri Gaurav Bansal – Ld. ARFor Respondent: Shri Brajendra Kumar – Ld. DR

Section 143(3)Section 14A

…1 आयकर अपीलीय अधिकरण “ए” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI माननीय श्री विकास अिस्थी, न्यावयक सदस्य एवं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI VIKAS AWASTHY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No. 679/Mum/2020 (धििाारण वर्ा / Assessment Year: 2013-14) M/s Lotus Ornaments Pvt. Ltd. ACIT – 10(2)(1) Unit No. 78, SDF-III, SEEPZ Aaykar Bhavan बिाम/ Vs. SEZ, Andheri(E), M. K. Road Mumbai-400 096 Mumbai-400 020 स्थायीलेखासं./ जीआइआरसं./ PAN/GIR No. AAACL-9830-C (अपीलाथी/App…

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

SRI. KRISHNAN RANJITH,KOCHI vs. THE ACIT, KOCHI

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

ITA 141/COCH/2020[2008-09]Status: DisposedITAT Cochin08 Jun 2020AY 2008-09

Bench: Shri George George K

For Appellant: Sri.K.GopiFor Respondent: Sri.B.Sajjive, Sr.AR

Section 143(2)Section 143(3)

…ochin)] (ii) CIT v. S.S.P. (P.) Ltd. [(2011) 14 taxmann.com 87 (P&H)] (iii) UEM India (P.) Ltd. v. Addl.CIT [(2015) 53 taxmann.com 387 (Delhi Trib.)] (iv) Pr.CIT v. R.G.Buildwell Engineers Ltd. [(2018) 99 taxmann.com 284 (SC)] (v) R.G.Buildwell Engineers Ltd. 99 Taxmann.com 283 ITR (Delhi High Court) (vi) TUV India Pvt. Ltd. v. DCIT [(2019) 110 taxmann.com 175 (Mumbai Trib.)] 6.6 In the light of the aforesaid reasoning, I hold that the disallowance of 10% in the facts and circumstances of the case is uncalled for and I delete the same. It is ordered accordingly. 9 Sri.Krishnan Ranjith. 6.7 Hence, ground No.3 ra…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S RNS INFRASTRUCTURE LTD , BANGALORE

In the result appeal filed by revenue stands dismissed

ITA 290/BANG/2018[2013-14]Status: DisposedITAT Bangalore20 Dec 2019AY 2013-14

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri. Sunil Kumar Agarwal, Addl. CIT – DR

Section 14Section 40

…iness the labour payments, bills/vouchers are generally of self-made nature and is inevitable. In support of his argument he placed reliance upon decision of Hon’ble Delhi High Court in case of Pr. CIT vs. M/s. R.G Buildwell Engineers Ltd., reported in (2018) 99 Taxmann.com 283 which has been approved by Hon’ble Supreme Court in case of Pr. CIT vs. M/s. R.G Buildwell Engineers Ltd., reported in (2018) 99 Taxmann.com 284, wherein identical situation arose. 9 We have perused submissions advanced by both sides in light of records placed before us. Assessee also placed reliance upon order dated 11/09/09 passed by thi…