PCIT v. State Bank of India

109 Taxmann.com 11High Court2019#13115 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 143(1)Section 143(3)Section 154 Section 244A Section 250 Section 244A(2)

Issues it is cited on

annual letting value annual value mercantile system of accounting book profits transfer pricing adjustment disallowance under section 14a section 92c arm's length price section 115j section 24 section 43b section 92

Judgments citing PCIT v. State Bank of India

Glaxosmithkline Pharmaceuticals Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle -7(1)(1), Mumbai

In the result, both the appeals filed by the assessee for A

ITA 3306/MUM/2024[2000-01]Status: DisposedITAT Mumbai09 Dec 2024AY 2000-01

Bench: Ms. Kavitha Rajagopal, Jm & Shri Girish Agrawal, Am

For Appellant: Shri Anish Thacker &For Respondent: Shri. Ram Krishn Kedia (Sr. DR.)

Section 143(1)Section 143(3)Section 154Section 244ASection 244A(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI GIRISH AGRAWAL, AM ITA No. 3306/Mum/2024 (Assessment Year: 2000-2001) Glaxosmithkline Pharmaceuticals Dy. CIT, Circle 7(1)(1) Limited Aayakar Bhavan, Mumbai-400 020. 252, GSK House, Vs. Dr. Annie Besant Road, Worli, Mumbai-400 030 PAN/GIR No. AAACG 4414 B (Assessee) : (Respondent) Assessee by : Shri Anish Thacker & Shri Pranay Gandhi Respondent by : Shri. Ram Krishn Kedia (Sr. DR.) Date of Hearing : 06.12.2024 Date of Pronouncement : 09.12.2024 O R D E R Per Kavitha Rajagopal, J M: These appeals have been filed by the…

Glaxosmithkline Pharmaceuticals Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Mumbai

In the result, both the appeals filed by the assessee for A

ITA 3305/MUM/2024[1999-20]Status: DisposedITAT Mumbai09 Dec 2024AY 1999-20

Bench: Ms. Kavitha Rajagopal, Jm & Shri Girish Agrawal, Am

For Appellant: Shri Anish Thacker &For Respondent: Shri. Ram Krishn Kedia (Sr. DR.)

Section 143(1)Section 143(3)Section 154Section 244ASection 244A(2)Section 250

Jt. CIT (OSD) - 2 (3)(1), Mumbai vs. Tata Sons Private Ltd., Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1349/MUM/2019[2012-13]Status: DisposedITAT Mumbai15 Mar 2024AY 2012-13

Bench: Shri Vikas Awasthy& Shri S.Rifaur Rahmanआअसं. 1093/मुं/2019 (नि.व. 2012-13)

…आयकर अपीलीय अधिकरण मुंबई पीठ “एच”, मुंबई श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री एस. रिफौर रहमान, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं. 1093/मुं/2019 (नि.व. 2012-13) ITA NO.1093/MUM/2019 (Α.Υ.2012-13) Tata Sons Private Limited, Bombay House, 24, Homi Mody Street, Fort, Mumbai 400 001. PAN: AAACT-4060-A बनाम Vs. The Commissioner of Income Tax (Appeals)-58, JCIT, Room No.552, Aaykar Bhavan, M.K.Road, Mumbai - 400 020 ..... अपीलार्थी/Appellant ..... प्रतिवादी/Respondent आअसं. 134…

Tata Sons Pvt. Ltd, Mumbai vs. CIT (A)-58, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1093/MUM/2019[2012-13]Status: DisposedITAT Mumbai15 Mar 2024AY 2012-13

Bench: Shri Vikas Awasthy& Shri S.Rifaur Rahmanआअसं.1093/मुं/2019(िन.व. 2012-13) Tata Sons Private Limited, Bombay House, 24, Homi Mody Street, Fort, Mumbai 400 001. ...... अपीलाथ"/Appellant Pan: Aaact-4060-A बनाम Vs. The Commissioner Of Income Tax (Appeals)-58, Jcit, Room No.552, Aaykar Bhavan, M.K.Road, ....."ितवादी/Respondent Mumbai – 400 020 आअसं.1349/मुं/2019 (िन.व. 2012-13) Jt.Cit (Osd)-2(3)(1), Mumbai Room No.552, 5Th Floor, Aaykar Bhavan, M.K.Road, ...... अपीलाथ"/Appellant Mumbai – 400 020 बनाम Vs. Tata Sons Private Limited, Bombay House, 24, Homi Mody Stree, Fort, Mumbai 400 001. ....."ितवादी/Respondent Pan: Aaact-4060-A अपीलाथ""ारा/Appellant By : Ms. Arati Vissanji & Ms. Aastha Shah, Advocates. "ितवादी "ारा/Respondent By : S/Shri Manoj Kumar, Cit-Dr & Ujjwal Kumar Chavhan, Sr.Ar सुनवाई की ितिथ/ Date Of Hearing : 22/12/2023 घोषणा की ितिथ/ Date Of Pronouncement : 15/03/2024

For Appellant: Ms. Arati Vissanji and Ms. Aastha Shah, AdvocatesFor Respondent: S/Shri Manoj Kumar, CIT-DR and Ujjwal Kumar Chavhan, Sr.AR

…आयकर अपीलीय अिधकरण मुंबई पीठ “एच”,मुंबई "ी िवकास अव"ी, "ाियक सद" एवं "ी एस. "रफौर रहमान, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं.1093/मुं/2019(िन.व. 2012-13) Tata Sons Private Limited, Bombay House, 24, Homi Mody Street, Fort, Mumbai 400 001. ...... अपीलाथ"/Appellant PAN: AAACT-4060-A बनाम Vs. The Commissioner of Income Tax (Appeals)-58, JCIT, Room No.552, Aaykar Bhavan, M.K.Road, ....."ितवादी/Respondent Mumbai – 400 020 आअसं.1349/मुं/2019 (िन.व. 2012-13) Jt.CIT (OSD)-2(3)(1), Mumbai…

Voltas Limited, Mumbai vs. Dy CIT Range 8(3)(1), Mumbai

The appeal of the assessee is allowed for statistical purpose

ITA 1902/MUM/2022[2012-13]Status: DisposedITAT Mumbai30 Jan 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Voltas Limited Dy. Cit Range 8(3)(1) Voltas House-A, 4 Th Floor, Room No.615, 6 Th Floor, Vs. Dr. Babasaheb Ambedkar Road, Aaykar Bhavan, M.K. Road, Chinchpokli, Mumbai-400 033 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaacv2809D

For Appellant: Shri Nitesh Joshi, ARFor Respondent: Shri Vranda U Matkarni, DR

Section 143(1)Section 143(3)Section 144CSection 153(5)Section 244ASection 244A(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Voltas Limited Dy. CIT Range 8(3)(1) Voltas House-A, 4 th Floor, Room No.615, 6 th Floor, Vs. Dr. Babasaheb Ambedkar Road, Aaykar Bhavan, M.K. Road, Chinchpokli, Mumbai-400 033 Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACV2809D Assessee by : Shri Nitesh Joshi, AR Revenue by : Shri Vranda U Matkarni, DR Date of hearing: 01.11.2022 Date of pronouncement : 30.01.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by Voltas Limited (assessee/ appellant) against the app…

Assistant Commissioner of Income Tax Circle-2(3)(1), Mumbai vs. Tata Sons Limited, Mumbai

In the result, appeal by the Revenue is dismissed

ITA 4323/MUM/2017[2011-12]Status: DisposedITAT Mumbai16 Aug 2022AY 2011-12

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Ms. Aarti Vissanji a/wFor Respondent: Shri Tejinder Pal Singh

Section 143(2)Section 143(3)Section 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.4323/Mum./2017 (Assessment Year : 2011–12) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(3)(1), Mumbai v/s M/s. Tata Sons Limited …………….Respondent 24, Bombay House, Homi Mody Street Fort, Mumbai 400 001 PAN – AAACT4060A ITA No.4221/Mum./2017 (Assessment Year : 2011–12) M/s. Tata Sons Limited ……………. Appellant 24, Bombay House, Homi Mody Street Fort, Mumbai 400 001 PAN – AAACT4060A v/s Asstt. Commissioner of Income Tax …………….Respondent Circle–2(3)(…

Tata Sons Ltd., Mumbai vs. ACIT, Cir 2(3)(1), Mumbai

In the result, appeal by the Revenue is dismissed

ITA 4221/MUM/2017[2011-12]Status: DisposedITAT Mumbai16 Aug 2022AY 2011-12

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Ms. Aarti Vissanji a/wFor Respondent: Shri Tejinder Pal Singh

Section 143(2)Section 143(3)Section 250Section 92C

The Tata Power Co. Ltd, Mumbai vs. ACIT 2(3), Mumbai

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 3452/MUM/2012[2006-07]Status: DisposedITAT Mumbai29 Nov 2019AY 2006-07

Bench: Shri M.Balaganesh, Am & Shri Ram Lal Negi, Jm

Section 143(3)Section 14A

…assessee. The ld. AO had applied the provisions of Section 40A(9) of the Act and disallowed the sum of Rs.38,85,333/-. We find that this issue has been considered by the Hon’ble Jurisdictional High Court in the case of PCIT vs State Bank of India reported in 109 Taxmann.com 11 dated 18/06/2019 wherein it was held as under:- 4. Question No.ii relates to the revenue’s objection to the assessee’s claim of deduction of expenditure of Rs.50 lakhs towards contribution to a fund created for the health care of the retired employees. The revenue argues that such fund not being one recognized under Section 36(1)(iv) or (v…