How many judgments cite PCIT v. Sintex Industries Limited?

89 judgments on BharatTax cite PCIT v. Sintex Industries Limited (93 Taxmann.com 24), spanning 2018 to 2025.

Which sections of the Income Tax Act does PCIT v. Sintex Industries Limited come up under?

It is most often cited in judgments turning on Section 14A, Section 143(3), Section 253(3), Section 43B, Section 8D, Section 10(34).

PCIT v. Sintex Industries Limited

93 Taxmann.com 24Supreme Court of India2018#1273 most cited

What is PCIT v. Sintex Industries Limited authority for?

When an assessee has sufficient own or surplus non-interest-bearing funds to cover investments yielding exempt income, no disallowance of expenditure under Section 14A is warranted, and Rule 8D for estimating such expenditure does not apply.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

PCIT v. Sintex Industries Limited · 93 Taxmann.com 24 SC · Section 14A · Rule 8D · disallowance of expenditure · exempt income · surplus funds · own funds · interest-free funds · investment · no disallowance · estimation of expenditure

Sections most often in play

Section 14A Section 143(3)Section 253(3)Section 43B Section 8D Section 10(34)Section 139(5)Section 148

Issues it is cited on

section 10(33)section 92(1)section 92b(1)legal expenses section 253(3)section 14a disallowance section 10(35)section 115jb(2)retrospective amendment initial assessment year section 139(5)corporate guarantee

Judgments citing PCIT v. Sintex Industries Limited

State Bank of India, Mumbai vs. DCIT Cir 2(2), Mumbai

ITA 4105/MUM/2014[2007-08]Status: DisposedITAT Mumbai11 Oct 2024AY 2007-08

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal , Jm

Section 14Section 143Section 36Section 41

…Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL , JM ITA No. 3868/MUM/2013 A.Y.2006-07 [ by Assessee] & ITA No . 4952/MUM /2013 [By AO ] Vs. ITA No 4128/MUM /2014 [ By AO] & ITA no 4105/MUM/2014 [By Assessee] A.Y .2007-08 State Bank of India The Additional 3rd Floor, Commissioner of Income tax Corporate Centre Circle 2 (2) Mumbai Madam Cama Road Room No 545, Aykar Bhavan Nariman Point Maharishi Karve Road Mumbai 400021 Mumbai 400020 (Appellant) (Respondent) PAN AAACS8577K Assessee by Shri Ketan Ved &Abdulkadir Jawad Wala Revenue by Shri P…

DCIT 2(2), Mumbai vs. State Bank of India, Mumbai

In the result appeal filed by the assessee for assessment year 2006 – 07 and 2007 – 08 is partly allowed

ITA 4952/MUM/2013[2006-07]Status: DisposedITAT Mumbai11 Oct 2024AY 2006-07

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal , Jm A.Y.2006-07 [ By Assessee] &

Section 14Section 143Section 36Section 41

…` IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL , JM A.Y.2006-07 [ by Assessee] & ITA No. 4952/MUM /2013 [By AO ] ITA No 4128/MUM /2014 A.Y.2007-08 [ By AO] & [By Assessee] Vs. State Bank of India The Additional 3rd Floor, Commissionerof Income tax Corporate Centre Circle 2 (2) Mumbai Madam Cama Road Room No 545, Aykar Bhavan Nariman Point Maharishi Karve Road Mumbai 400021 Mumbai 400020 (Appellant) (Respondent) PAN AAACS8577K Assessee by Shri Ketan Ved &Abdulkadir Jawad Wala Revenue by Shri P C Chhhotaray Special Counsel Shri Dr Kishor Dhule…

State Bank of India, Mumbai vs. Addl CIT Cir 2(2), Mumbai

In the result appeal filed by the assessee for assessment

ITA 3868/MUM/2013[2006-07]Status: DisposedITAT Mumbai11 Oct 2024AY 2006-07

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal , Jm

Section 14Section 143Section 36Section 41

…Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL , JM ITA No. 3868/MUM/2013 [ by Assessee] & ITA No . 4952/MUM /2013 [By AO ] Vs. ITA No 4128/MUM /2014 [ By AO] & ITA no 4105/MUM/2014 [By Assessee] A.Y .2006-07 A.Y .2007-08 State Bank of India 3 r d Floor, Corporate Centre Madam Cama Road Nariman Point Mumbai 400021 The Add it ional Commissionerof Income tax Circle 2 (2) Mumbai Room No 545 , Aykar Bhavan Maharishi Karve Road Mumbai 400020 (Appellant) (Respondent) PAN AAACS8577K Assessee by Shri Ketan Ved &Abdulka…

Khurana Engineering Ltd., Ahmedabad vs. The ACIT.(OSD), Circle-1, Ahmedabad

ITA 2357/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2008-09

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR

Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER A.Y. 2007-08 The ACIT, (OSD)-I, Circle-4, M.S.Khurana Engineering Ltd., Ahmedabad, Navjivan Trust Bldg., Off v. MSK House, Near Passport Office, Ashram Road, Ahmedabad Ambavvadi, Ahmedabad-380015 PAN:AABCM4514F (Appellant) (Respondent) C.O. No.209/Ahd/2011 Arising out of ITA NO. 2308/Ahd./2011 -A.Y. 2007-08 M.S. Khurana Engineering Ltd., The ACIT, (OSD)-I, Circle-4, 2nd Floor, MSK House Near, Jhanvi v. Ahmedabad, Navjivan Trust Bldg., Restaurant, Panjar…

The ACIT.(OSD), Circle-1, Ahmedabad vs. Khurana Engineering Ltd., Ahmedabad

ITA 2352/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2008-09

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR

Section 143(2)Section 143(3)Section 80I

The ACIT.(OSD), Circle-1, Ahmedabad vs. Khurana Engineering Ltd., Ahmedabad

ITA 2308/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2007-08

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR

Section 143(2)Section 143(3)Section 80I

Southern Petrochemical Industries Corporation Limited, Chennai vs. ITO Corporate Ward 3(1), Chennai

The appeal stand allowed accordingly

ITA 95/CHNY/2023[2009-10]Status: DisposedITAT Chennai10 Jan 2024AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.95/Chny/2023 (िनधा)रण वष) / Assessment Year: 2009-10) M/S. Southern Petrochemical Income Tax Officer बनाम Industries Corporation Limited Corporate Ward-3(1) 88, Spic House, Mount Road, Guindy, Chennai-600 034. / Vs. Chennai-600 032. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacs-4668-K (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R. Vijayaraghavan & Shri Saroj Kumar Parida (Advocates)-Ld. Ars " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) & Shri Ar V Sreenivasan (Addl. Cit)-Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 16-10-2023 घोषणाकीतारीख /Date Of Pronouncement : 10-01-2023 आदेश / O R D E R

For Appellant: Shri R. Vijayaraghavan & Shri Saroj KumarFor Respondent: Shri Nilay Baran Som (CIT) &

Section 14A

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.95/Chny/2023 (िनधा)रण वष) / Assessment Year: 2009-10) M/s. Southern Petrochemical Income Tax Officer बनाम Industries Corporation Limited Corporate Ward-3(1) 88, Spic House, Mount Road, Guindy, Chennai-600 034. / Vs. Chennai-600 032. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACS-4668-K (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellan…

Southern Petrochemical Industries Corporation Ltd., Chennai vs. ITO, Chennai

Appeal stands dismissed

ITA 84/CHNY/2023[2008-09]Status: DisposedITAT Chennai10 Jan 2024AY 2008-09

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.84/Chny/2023 (िनधा)रण वष) / Assessment Year: 2008-09) M/S. Southern Petrochemical Income Tax Officer बनाम Industries Corporation Limited Corporate Ward-3(1) 88, Spic House, Mount Road, Guindy, Chennai-600 034. / Vs. Chennai-600 032. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacs-4668-K (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R. Vijayaraghavan & Shri Saroj Kumar Parida (Advocates)-Ld. Ars " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) & Shri Ar V Sreenivasan (Addl. Cit)-Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 16-10-2023 घोषणाकीतारीख /Date Of Pronouncement : 10-01-2024 आदेश / O R D E R

For Appellant: Shri R. Vijayaraghavan & Shri Saroj KumarFor Respondent: Shri Nilay Baran Som (CIT) &

Section 115JSection 143(3)Section 14ASection 35Section 35(3)Section 43B

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.84/Chny/2023 (िनधा)रण वष) / Assessment Year: 2008-09) M/s. Southern Petrochemical Income Tax Officer बनाम Industries Corporation Limited Corporate Ward-3(1) 88, Spic House, Mount Road, Guindy, Chennai-600 034. / Vs. Chennai-600 032. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACS-4668-K (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellan…

Southern Petrochemical Industries Corporation Ltd., Chennai vs. ITO, Chennai

Appeal stands dismissed

ITA 205/CHNY/2023[2004-05]Status: DisposedITAT Chennai10 Jan 2024AY 2004-05

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1.आयकरअपील सं./ Ita No.204/Chny/2023 (िनधा*रण वष* / Assessment Year: 2004-05) & 2.आयकरअपील सं./ Ita No.205/Chny/2023 (िनधा*रण वष* / Assessment Year: 2004-05) M/S. Southern Petrochemical Acit / Ito बनाम Industries Corporation Limited Corporate Circle-6(2) / 88, Spic House, Mount Road, Guindy, Corporate Ward-3(1) / Vs. Chennai-600 032. Chennai-600 034. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacs-4668-K (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R. Vijayaraghavan & Shri Saroj Kumar Parida (Advocates)-Ld. Ars " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) & Shri Ar V Sreenivasan (Addl. Cit)-Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 16-10-2023 घोषणाकीतारीख /Date Of Pronouncement : 10-01-2024 आदेश / O R D E R

For Appellant: Shri R. Vijayaraghavan & Shri Saroj KumarFor Respondent: Shri Nilay Baran Som (CIT) &

Section 115JSection 143(3)Section 194CSection 41(1)Section 43B

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ ITA No.204/Chny/2023 (िनधा*रण वष* / Assessment Year: 2004-05) & 2.आयकरअपील सं./ ITA No.205/Chny/2023 (िनधा*रण वष* / Assessment Year: 2004-05) M/s. Southern Petrochemical ACIT / ITO बनाम Industries Corporation Limited Corporate Circle-6(2) / 88, Spic House, Mount Road, Guindy, Corporate Ward-3(1) / Vs. Chennai-600 032. Chennai-600 034. "थायीलेखासं./ज…

Southern Petrochemical Industries Corporation Ltd., Chennai vs. ITO, Chennai

Appeal stands dismissed

ITA 204/CHNY/2023[2004-05]Status: DisposedITAT Chennai10 Jan 2024AY 2004-05

For Appellant: Shri R. Vijayaraghavan & Shri Saroj KumarFor Respondent: Shri Nilay Baran Som (CIT) &

Section 115JSection 143(3)Section 194CSection 41(1)Section 43B

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ ITA No.204/Chny/2023 (िनधा*रण वष* / Assessment Year: 2004-05) & 2.आयकरअपील सं./ ITA No.205/Chny/2023 (िनधा*रण वष* / Assessment Year: 2004-05) M/s. Southern Petrochemical ACIT / ITO बनाम Industries Corporation Limited Corporate Circle-6(2) / 88, Spic House, Mount Road, Guindy, Corporate Ward-3(1) / Vs. Chennai-600 032. Chennai-600 034. "थायीलेखासं./ज…

Thomas Cook (India) Ltd., Mumbai vs. Addl/ Jt/ Dy/CIT/Asstt/ITO, National E-Assessment Centre, Delhi

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

ITA 1218/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Nov 2023AY 2016-17

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Kavitha Rajagopal, Hon'Ble

Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS. KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER ITA NO. 752/MUM/2022 (A.Y. 2017-18) Thomas Cook (India) Limited v. Additional/Joint/Dy. /Asst., CIT National e-Assessment Centre Thomas Cook Building Delhi Dr. D.N. Road, Fort Mumbai - 400001 PAN: AAACT4050C (Appellant) (Respondent) Assessee Represented by : Shri J.D. Mistry Shri Madhur Agrawal & Shri Fenil Bhat Department Represented by : Shri K.C. Selvamani Date of Conclusion of Hearing : 26 & 27.09.2023 Date of Pronouncement : 24.11.2023 O R…

Deputy Commissioner of Income Tax, Circle 1(1), Bilaspur vs. Mesers Narmada Drinks Private Limited, Bilaspur

In the result ground No. 2 & 3 of the appeal of the revenue stands rejected

ITA 89/RPR/2020[2015-16]Status: DisposedITAT Raipur08 Nov 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 89/Rpr/2020) (Assessment Year: 2015-16) Deputy Commissioner Of Income Tax, Vs M/S Narmada Drinks Private Limited Circle-1(1), Aayakar Bhawan, Sirgitti Industrial Area, Tifra, Bilaspur Mahima Complex, Bilaspur (C.G.) (C.G.) Pan: Aaacn5880C (अपीलाथ" /Applicant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri R.B. Doshi, Ca राज"व क" ओर से /Revenue By : Shri V.K. Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 21.09.2023 घोषणा क" तार"ख/Date Of Pronouncement : 08.11.2023

For Appellant: Shri R.B. Doshi, CAFor Respondent: Shri V.K. Singh, CIT-DR

Section 143(3)Section 14ASection 40Section 40ASection 40A(3)Section 92C

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM (ITA No. 89/RPR/2020) (Assessment Year: 2015-16) Deputy Commissioner of Income Tax, Vs M/s Narmada Drinks Private Limited Circle-1(1), Aayakar Bhawan, Sirgitti Industrial Area, Tifra, Bilaspur Mahima Complex, Bilaspur (C.G.) (C.G.) PAN: AAACN5880C (अपीलाथ" /Applicant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee by : Shri R.B. Doshi, CA राज"व क" ओर से /Revenue by : Shri V.K. Singh, CIT-DR स…

Pr. Commissioner of Income Tax vs. Dcm Shriram Ltd

The appeal is allowed

ITA - 566 / 2023HC Delhi09 Oct 2023

Bench: The Next Date Of Hearing.

Section 14Section 14ASection 37Section 92F

…$~32 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 566/2023 PR. COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr Sanjeev Menon, Standing Counsel. versus DCM SHRIRAM LTD ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE GIRISH KATHPALIA O R D E R % 09.10.2023 Physical Hearing/Hybrid Hearing (as per request)] CM No. 51970/2023 1. Allowed, subject to the appellant filing legible copies of the annexures, at least three (3) days before the next date of heari…

Career Point Limited, Kota, Rajasthan vs. Principal Commissioner of Income Tax, Udaipur, Rajasthan

In the result, the appeal of the assessee is allowed

ITA 242/JPR/2023[2018-19]Status: DisposedITAT Jaipur22 Aug 2023AY 2018-19

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: Shri Ajey Malik (CIT)

Section 143(2)Section 143(3)Section 14ASection 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 242/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19. cuke Career Point Limited, The Principal Commissioner of Vs. 112-B, Shakti Nagar, Income-tax, Kota. Udaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AABCC 4963 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vijay Goyal, CA & Shri…

Assistant Commissioner of Income Tax (Central Circle)-1, Raipur vs. M/S. Chhattisgarh Steel & Power Limited, Raipur

In the result, appeal of the revenue is partly allowed in terms of our aforesaid observations

ITA 96/RPR/2021[2011-12]Status: DisposedITAT Raipur01 Aug 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./ Ita No. 96/Rpr/2021 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Ms. Puja Bajaj, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

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

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 96/RPR/2021 "नधा"रण वष" / Assessment Year : 2011-12 The Assistant Commissioner of Income Tax (Central Circle)-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Chhattisgarh Steel & Power Limited 142, Sahid Smarak, G.E. Road, Raipur (C.G.) PAN: AACCC7479G ……""यथ" / Respondent Assessee by : Ms. Puja Bajaj, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 05.06.2023 घोषणा…

Dcdc Health Services Private Limited, New Delhi vs. ACIT, Circle-7(1), New Delhi

In the result, the Appeal filed by the assessee is allowed

ITA 9525/DEL/2019[2016-17]Status: DisposedITAT Delhi10 Jul 2023AY 2016-17

Section 143(3)Section 14ASection 41

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER DCDC Health Services Asst. Commissioner of Private Limited, Income Tax, B-22, New Vs. Circle-7(1), Multan Nagar, New Delhi New Delhi-110 056 PAN-AAFCD 0204K (Appellant) (Respondent) Appellant by Sh. C.S. Anand, CA Respondent by Sh. Sanjay Kumar, Sr. DR Date of Hearing 26/06/2023 Date of Pronouncement /07/2023 ORDER PER YOGESH KUMAR U.S., JM: This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals)-3, New…

Talbros Automotive Components Ltd, New Delhi vs. ACIT, Circle-25(1), New Delhi

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

ITA 8239/DEL/2018[2014-15]Status: DisposedITAT Delhi23 May 2023AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआ.अ.सं/.I.T.A No.8239/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Talbros Automotive Components Ltd., Acit Vs. 1411 & 1412, Nicholson Road, Circle 25(1), Kashmiri Gate, New Delhi. New Delhi. Pan No. Aaact0265F अपीलाथ" Appellant ""यथ"/Respondent

Section 14A

…I.T.A. No. 8239/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.8239/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Talbros Automotive Components Ltd., ACIT Vs. 1411 & 1412, Nicholson Road, Circle 25(1), Kashmiri Gate, New Delhi. New Delhi. PAN No. AAACT0265F अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Pravin Gupta, CA & Shri V.K. Garg, CA Revenue by Shri Kumar Parnav, Sr. DR सुनवाईक"तारीख/ Date of hearing: 16.03.2023 23.05.2023 उ"ोषणाक"तारीख/Pronouncement on आदे…

Macrotech Deveopers Limited (Sucessor to Shreeniwas Cotton Mills Limited, Mumbai vs. Dy Commissioner of Income Tax, Central Range-7(3), Mumbai

In the result appeal of the learned assessing officer and assessee are partly allowed

ITA 2040/MUM/2022[2016-17]Status: DisposedITAT Mumbai27 Mar 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm M/S. Macrotech Developers Limited (Successor Of Shreeniwas Cotton Dcit, Cc-7(3) Mills Ltd) 412, 4Th Floor, 17G, Vardhaman Room No. 655, Aayakar Bhavan, Vs. M.K.Road, Mumbai-400 020 Chamber, Cawasji Patel Street, Fort Mumbai-400 001 (Appellant) (Respondent) M/S. Macrotech Developers Limited (Successor Of Shreeniwas Cotton Mills Ltd) Dcit, Cc-7(3) 412, 4Th Floor, 17G, Vardhaman Room No. 655, Aayakar Bhavan, Vs. Chamber, Cawasji Patel Street, M.K.Road, Mumbai-400 020 Fort Mumbai-400 001 (Appellant) (Respondent) Pan No. Aaacl1490J Assessee By : Shri Niraj Sheth Revenue By : Shri Asif Karmali

For Appellant: Shri Niraj ShethFor Respondent: Shri Asif Karmali

Section 115JSection 14ASection 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM M/s. Macrotech Developers Limited (Successor of Shreeniwas Cotton DCIT, CC-7(3) Mills Ltd) 412, 4th Floor, 17G, Vardhaman Room No. 655, Aayakar Bhavan, Vs. M.K.Road, Mumbai-400 020 Chamber, Cawasji Patel Street, Fort Mumbai-400 001 (Appellant) (Respondent) M/s. Macrotech Developers Limited (Successor of Shreeniwas Cotton Mills Ltd) DCIT, CC-7(3) 412, 4th Floor, 17G, Vardhaman Room No. 655, Aayakar Bhavan, Vs. Chamber, Cawasji Patel Street, M.K.Road, Mumbai-400 020 Fort Mumbai-400 001 (Appellant) (R…

Dcm Sriram Ltd, New Delhi vs. DCIT, Circle-7(1), New Delhi

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

ITA 6220/DEL/2018[2013-14]Status: DisposedITAT Delhi23 Jan 2023AY 2013-14

Bench: Shri Shamim Yahya & Ms. Astha Chandra[Assessment Year: 2013-14]

Section 14ASection 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER [Assessment Year: 2013-14] M/s DCM Sriram Ltd. Dy. Commissioner of Income Tax, 5th Floor, Kanchenjunga Circle-7(1), Building, 18 Barakhamba Vs C.R. Building, Road, New Delhi-110002 New Delhi-110001 PAN-AAACD0097R Assessee Revenue Assessee by Sh. Pradeep Dinodia, CA and Sh. V.P. Gupta, Adv. Revenue by Sh. Vipul Kashyap, Sr. DR Date of Hearing 18.01.2023 Date of Pronouncement .01.2023 ORDER PER SHAMIM YAHYA, AM, This appeal by the assessee is directed against the…

Wns Global Services P. Ltd., Mumbai vs. Addl/Jt/Dy/Asstt/CIT/ITO, Nationa Faceless Assessment Centre, Dilhi

In the result, appeal filed by the assessee is allowed

ITA 1259/MUM/2021[2016-17]Status: DisposedITAT Mumbai09 Dec 2022AY 2016-17

Bench: Shri Vikas Awasthy & Shri Gagan Goyalwns Global Services Pvt. Ltd., Pl 10, Gate No.4, Godrej & Boyce Complex, Pirojshanagar, Lbs Marg, Vikhroli (West), Mumbai-400079. Pan: Aaacw2598L ...... Appellant Vs.. Addl./Jt/Dy./Acit/Ito/Nfac, Room No. 455, Circle-14(3)(1), Mumbai. ..... Respondent Appellant/Assessee By : Sh. Porus Kaka, Sr. Adv. & Sh. Manish Kant Respondent/Revenue By : Sh. Jasdeep Singh, Cit-Dr

For Appellant: Sh. Porus Kaka, Sr. Adv. &For Respondent: Sh. Jasdeep Singh, CIT-DR

Section 143(3)Section 144C(13)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER WNS Global Services Pvt. Ltd., PL 10, Gate No.4, Godrej & Boyce Complex, Pirojshanagar, LBS Marg, Vikhroli (West), Mumbai-400079. PAN: AAACW2598L ...... Appellant Vs.. Addl./JT/Dy./ACIT/ITO/NFAC, Room No. 455, Circle-14(3)(1), Mumbai. ..... Respondent Appellant/Assessee by : Sh. Porus Kaka, Sr. Adv. & Sh. Manish Kant Respondent/Revenue by : Sh. Jasdeep Singh, CIT-DR Date of hearing : 29/09/2022 Date of pronouncement : 09/12/2022 ORDER PER GAGAN GOYAL, A.M: This appe…