PCIT v. State Bank of Patiala

99 Taxmann.com 286Supreme Court of India2018#571 most cited

What is PCIT v. State Bank of Patiala authority for?

Disallowance under Section 14A of the Income-tax Act is made only if exempt income is actually earned, and the disallowance cannot exceed the amount of exempt income earned.

170

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. State Bank of Patiala · Section 14A · disallowance under Section 14A · exempt income · no exempt income · expenditure relating to exempt income · limit of disallowance · Supreme Court · 99 Taxmann.com 286 · 259 Taxmann 314

Also reported as

259 Taxmann 314

Sections most often in play

Section 14ASection 143(3)Section 115JBSection 37(1)Section 153ASection 8DSection 139(1)Section 143(2)

Issues it is cited on

section 92b(1)section 92(1)legal expensessection 115jb(2)disallowance under section 14aretrospective amendmentdisallowance of interest expendituredisallowance u/s 14acorporate guaranteesection 80ia(4)section 139(5)section 92b

Judgments citing PCIT v. State Bank of Patiala

Godrej Properties Ltd, Mumbai vs. DCIT 14 (1) (2), Mumbai

ITA 2994/MUM/2023[2015-16]Status: DisposedITAT Mumbai15 Jan 2024AY 2015-16

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Yasmin DasturFor Respondent: Kishore Dhule
Section 115JSection 143(2)Section 143(3)Section 14A

…Page 1 ITA No.2994 & 3002/Mum/2023 Godrej Properties Ltd Vs. The DCIT, Circle 14(1)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.2994/Mum/2023 (Α.Υ. 2015-16) Godrej Properties Ltd. M/s Kalyaniwalla & Mistry LLP, Esplanade House, 2nd Floor, 29, Hazarimal Somani Marg, For, Mumbai – 400001 Vs. The DCIT, Circle 14(1)(2) Room No. 455, 4th Floor, Aayakar Bhavan, M.K. Road, Mumbai 400 020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACG3995M Appellant Respondent ITA No.3002/Mum/2023 (A.Y.2015-16) ACIT-14(1)(2) Room No. 4…

Strides Shasun Ltd, Navi Mumbai vs. DCIT Cir 15(3)(2), Mumbai

In the result, appeal of assessee is partly allowed

ITA 932/MUM/2017[2012-13]Status: DisposedITAT Mumbai15 Jan 2024AY 2012-13

Bench: Shri Vikas Awasthy& Shri Amarjit Singhआअसं.932 /मुं/2017 (िन.व. 2012-13) Strides Pharma Science Limited [Formerly Known As Strides Arcolab Limited/ Strides Shasun Limited] 201, Devavrata, Sector -17, Vashi, Navi Mumbai – 400 703 Pan: Aadcs-8104-P ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner Of Income Tax Circle – 15(3)(2), Mumbai Room No.451, 4Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Nitesh Joshi, Advocate With Shri Ninand Patade "ितवादी "ारा/Respondent By : Shri Anoop Hiwase सुनवाई क" ितिथ/ Date Of Hearing : 26/10/2023 घोषणा क" ितिथ/ Date Of Pronouncement : 15 /01/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Final Assessment Order Dated 23/01/2017 Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 [In Short ‘The Act’], For The Assessment Year 2012-13. 2. The Assessee In Appeal Has Raised As Many As 12 Grounds. Shri Nitesh Joshi, Advocate Appearing On Behalf Of The Assessee Submitted At The Outset

For Appellant: Shri Nitesh Joshi, Advocate with Shri Ninand PatadeFor Respondent: Shri Anoop Hiwase
Section 143(3)

…आयकर अपीलीय अिधकरण मुंबई पीठ “एच ”,मुंबई "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ H ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.932 /मुं/2017 (िन.व. 2012-13) Strides Pharma Science Limited [Formerly known as Strides Arcolab Limited/ Strides Shasun Limited] 201, Devavrata, Sector -17, Vashi, Navi Mumbai – 400 703 PAN: AADCS-8104-P ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner of Income Tax Circle – 15(3)(2), Mumbai Room No.451, 4th Floor, Aaykar Bhavan, M.K.Road, Mumba…

DCIT- 8(2)(1), Mumbai vs. Piramal Estates Private Limited, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 2015/MUM/2023[2010-11]Status: DisposedITAT Mumbai20 Dec 2023AY 2010-11

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Ronak Doshi/Priyank Gandhi/MsFor Respondent: Shri N. V. Nadkarni, Ld. CIT-DR
Section 14ASection 24Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 1936/Mum/2023 (A.Y.2011-12) ITA No. 2016/Mum/2023 (A.Y.2013-14) & DCIT Circle 8(2) (1), R. No. 624, 6th floor, Aayakar Bhavan, M. K. Road, Mumbai-400 020 PAN: AACCA7777K ....... Appellant Vs. Piramal Estates Pvt. Ltd. 8th floor, Piramal Tower, Ganpatrao Kadam Marg, Lower Parel (W), Mumbai-400 013 ..... Respondent Appellant by : Shri Ronak Doshi/Priyank Gandhi/Ms. Jinal Jain, Ld. ARs Respondent by : Shri N. V. Nadkarni, Ld. CIT-DR Date of hearing : 08/11/2023 D…

Autumn Builders Limited., Kolkata vs. ITO, WD-1(1), Kolkata.

In the result, appeal of the assessee is allowed

ITA 883/KOL/2023[2012-13]Status: DisposedITAT Kolkata11 Dec 2023AY 2012-13

Bench: Shri Rajesh Kumar&Shri Sonjoy Sarma]

Section 131Section 142(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” 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. 883/Kol/2023 Assessment Year : 2012-13 Autumn Builders Ltd . Vs. ITO, Ward-1(1), Kolkata (PAN: AAHCA 5662 Q) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 19.10.2023 क$ "त&थ Date of Pronouncement/ 11.12.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri S. K. Tulsiyan, Advocate Smt. Puja Somani, A.R "नधा"/रती क$ ओर से Smt. Neetu Singh,…

Indianoil Adani Ventures Limited (Formerly Known As "Indian Oiltanking Limited"), Mumbai vs. ITO - 10(3)(3), Mumbai

In the result, the appeals of the assessee in I

ITA 2402/MUM/2006[2002-2003]Status: DisposedITAT Mumbai06 Nov 2023AY 2002-2003

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Ms. Vasanti Patel a/w DeepaFor Respondent: Shri K.C Selvamani, CIT-DR
Section 115JSection 143(3)Section 144C(13)Section 14ASection 234D

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 2402/Mum/2006 (Assessment Year: 2002-03) Indian Oil Adani Ventures Ltd. ITO Range-10(3) 4th Floor, Aayakar Bhavan, (Formerly known as M/s IOT Infrastructure & Energy Services Ltd.) M.K. Road, (Formerly known as Indian Oiltanking Mumbai-400020. Limited), A-104, First Floor, Godrej Vs. Two, Pirojshanagar, Eastern Express Highway, Vikhroli Mumbai-400 079 PAN :AAACI6794E. Appellant) : Respondent) C.O. No. 02/Mum/2012 (Arising out of ITA No. 2402/Mum/2006 (Assessment Year: 2002-03) Assistant Commissi…

Aarti Sponge and Power Ltd., Raipur vs. Assistant Commissioner of Income Tax, -1(1), Raipur

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

ITA 70/RPR/2023[2013-14]Status: DisposedITAT Raipur20 Sept 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.70/Rpr/2023 िनधा"रण वष" /Assessment Year: 2013-14 V. Aarti Sponge & Power Ltd. Acit -1 (1) Aarti House, Ashoka Ratna Shankar Raipur Nagar, Raipur, Chhattisgarh – 492 001

For Respondent: Sr. D.R
Section 143(3)Section 14ASection 250

…आयकर अपीलीय अिधकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH: RAIPUR "ी रवीश सूद, "ाियक सद", एवं "ी अ"ण खोडिपया, लेखा सद" के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.70/RPR/2023 िनधा"रण वष" /Assessment Year: 2013-14 v. Aarti Sponge & Power Ltd. ACIT -1 (1) Aarti House, Ashoka Ratna Shankar Raipur Nagar, Raipur, Chhattisgarh – 492 001 [PAN: AAECA 7235 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri R. B. Doshi, C.A. अपीलाथ" की ओर से/ Appellant by Shri Satya Prakash Sharma, ""थ" की ओर से /Respondent by : Sr. D.R. सुनवाई…

Hira Infra-Tek Ltd., Raipur vs. Assistant Commissioner of Income Tax, Circle-1(1), Raipur

In the result, appeal of the assessee is partly allowed for statical purposes, in terms of our aforesaid observations

ITA 77/RPR/2023[2012-13]Status: DisposedITAT Raipur15 Sept 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.77/Rpr/2023 िनधा"रण वष" /Assessment Year: 2012-13 V. Hira Infra-Tek Limited Acit Hira Arcade Near New Bus Stand, Circle – 1(1) Pandri, Raipur Raipur

For Respondent: Shri Satya Prakash Sharma
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH: RAIPUR "ी रवीश सूद, "ाियक सद", एवं "ी अ"ण खोडिपया, लेखा सद" के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.77/RPR/2023 िनधा"रण वष" /Assessment Year: 2012-13 v. Hira Infra-Tek Limited ACIT Hira Arcade Near New Bus Stand, Circle – 1(1) Pandri, Raipur Raipur [PAN: AAECR 1082 J] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" की ओर से/ Appellant by Shri R. B. Doshi, C.A. ""थ" की ओर से /Respondent by : Shri Satya Prakash Sharma, Sr. D.R. सुनवाई क" तार"ख/Date of Hear…

Sindya Securities and Investments Private Limited, Chennai vs. ACIT, Corp.Circle-6[2], Chennai

The appeal stand allowed in terms of our above order

ITA 438/CHNY/2022[2017-18]Status: DisposedITAT Chennai08 Sept 2023AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.438/Chny/2022 (िनधा*रण वष* / Assessment Year: 2017-18) M/S. Sindya Securities & Investments Pvt. Ltd. Acit बनाम/ No.609, Lakshi Bavan, V Floor Corporate Circle 6(2) Sundaram Avenue, Mount Road Chennai Vs. Nungambakkam, Chennai-600 006. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aalcs-3297-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri T. Banusekar (Ca) & Shri Vishwa Padmanabhan,(Ca) - Ld.Ars " थ"कीओरसे/Respondent By : Dr. S. Senthil Kumaran (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 03-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 08-09-2023 आदेश / O R D E R

For Appellant: Shri T. Banusekar (CA) &For Respondent: Dr. S. Senthil Kumaran (CIT) – Ld. DR
Section 142(1)Section 143(3)Section 14ASection 263Section 28

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” 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.438/Chny/2022 (िनधा*रण वष* / Assessment Year: 2017-18) M/s. Sindya Securities & Investments Pvt. Ltd. ACIT बनाम/ No.609, Lakshi Bavan, V Floor Corporate Circle 6(2) Sundaram Avenue, Mount Road Chennai Vs. Nungambakkam, Chennai-600 006. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AALCS-3297-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appe…

DCIT-6(1)(1), Mumbai vs. M/S. Essar House Pvt Ltd., Mumbai

In the result, the appeal on this ground is Allowed

ITA 1924/MUM/2023[2015-16]Status: DisposedITAT Mumbai28 Aug 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2015-16 Dy. Cit-6(1)(1), M/S Essar House Pvt. Ltd., Room No. 504, 5Th Floor, 11, Essar House, K.K. Vs. Aayakar Bhavan, M.K. Road, Marg, Mahalaxmi, Mumbai-400020. Mumbai-400034. Pan No. Aaacj 2883 P Appellant Respondent

For Appellant: NoneFor Respondent: Mr. Biswanath Das, CIT-DR
Section 14Section 14A

…Board (2019) 103 Taxmann.com 326 (SC) 3. Chettinad Logistics P. Ltd. (2018) 95* Taxmann.com 250 (SC) 3. Chettinad Logistics P. Ltd. (2018) 95* Taxmann.com 250 (SC) 3. Chettinad Logistics P. Ltd. (2018) 95* Taxmann.com 250 (SC) 4. State Bank of Patiala (2018),99 Taxmann.com 286 (SC) Bank of Patiala (2018),99 Taxmann.com 286 (SC) 5. CIT Vs. Shivam Motors P. Ltd (272 GTR 277) 5. CIT Vs. Shivam Motors P. Ltd (272 GTR 277) 6. CIT Vs. Lakhani Marketing ITA NO: 970/2008 dated 6. CIT Vs. Lakhani Marketing ITA NO: 970/2008 dated 6. CIT Vs. Lakhani Marketing ITA NO: 970/2008 dated 02.04.2014. 7. PCIT Vs. Ballarpur Industr…

Aaacorp Exim India Private Limited, Mumbai vs. D.C.I.T.-Circle-14(1)(1), Mumbai

In the result the appeal of the assessee is allowed

ITA 966/MUM/2023[2015-16]Status: DisposedITAT Mumbai25 Aug 2023AY 2015-16

Bench: Shri Amit Shukla & Shri Gagan Goyal & Aaa Corp Exim India Pvt. Ltd. C-206, Ghatkopar Industrial Estate, Off Lbs Marg, Ghatkopar (W), Mumbai-400 086 Pan: Aacca8815C ...... Appellant Vs. Dcit-14(1)(1) Income Tax Offices, Aayakar Bhavan, M. K. Road, Mumbai-400 020 ..... Respondent

For Appellant: Shri M. Subramanian, Ld. ARFor Respondent: Shri Rajesh Yadav, Ld. DR
Section 10ASection 143(3)Section 234BSection 234CSection 250Section 40ASection 40A(2)(b)Section 80Section 80ASection 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER & AAA Corp Exim India Pvt. Ltd. C-206, Ghatkopar Industrial Estate, Off LBS Marg, Ghatkopar (W), Mumbai-400 086 PAN: AACCA8815C ...... Appellant Vs. DCIT-14(1)(1) Income Tax Offices, Aayakar Bhavan, M. K. Road, Mumbai-400 020 ..... Respondent Appellant by : Shri M. Subramanian, Ld. AR Respondent by : Shri Rajesh Yadav, Ld. DR Date of hearing : 13/07/2023 Date of pronouncement : 25/08/2023 O R D E R PER GAGAN GOYAL, A.M: These appeals by assessee are directed against…

M/S Avinash Developers Pvt. Ltd., Raipur vs. Deputy/Assistant Commissioner of Income Tax, Circle-2(1), Raipur

In the result, appeal of the assessee is partly allowed for statical purposes, in terms of our aforesaid observations

ITA 156/RPR/2022[2013-14]Status: DisposedITAT Raipur16 Aug 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.156/Rpr/2022 (निर्धारण वर्ष / / Assessment Year: 2013-14) M/S. Avinash Developers Pvt. Vs The Deputy/Assistant Ltd. Commissioner Of Income Tax, Avinash House, Maruti Circle-2(1), Raipur (C.G.) Business Park, G.E. Road, Raipur (C.G.)-492 001 Pan No. : Aadca4060E

For Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 115JSection 142(1)Section 143(2)Section 14A

…आयकर अपीलीय अधिकरण, रायपुर न्यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्यायिक सदस्य क सदस्य एवं ं श्री अरुण खोड़पिया या, लेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.156/RPR/2022 (निर्धारण वर्ष / / Assessment Year: 2013-14) M/s. Avinash Developers Pvt. Vs The Deputy/Assistant Ltd. Commissioner of Income Tax, Avinash House, Maruti Circle-2(1), Raipur (C.G.) Business Park, G.E. Road, Raipur (C.G.)-492 001 PAN No. : AADCA4060E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Amit M. Jain, Advocate निर्धारिती की…

DCIT, Circle-7(1)(1), Mumbai vs. M/S. Mahan Synthetic Textile Pvt Ltd, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 1376/MUM/2023[2013-14]Status: DisposedITAT Mumbai27 Jul 2023AY 2013-14

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

For Appellant: Shri Vipul JainFor Respondent: Smt. Mahita Nair
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, PRESIDENT, AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1376/Mum./2023 (Assessment Year : 2013–14) Dy. Commissioner of Income Tax ……………. Appellant Circle–7(1)(1), Mumbai v/s M/s. Mahan Synthetics Textiles Pvt. Ltd. 205 214, Peninsula Centre, Currey Road …………….Respondent Near Piramal Chambers, S.S. Rao Road Parel, Mumbai 400 012 PAN – AAACM5960C Assessee by : Shri Vipul Jain Revenue by : Smt. Mahita Nair Date of Hearing – 12/07/2023 Date of Order – 27/07/2023 O R D E R The present appeal has been filed by the Revenue chal…

Shri Gopal Prasad Agrawal, Raipur vs. Income Tax Officer, Ward 2(2), Raipur

In the result, appeal of the assessee is partly allowed

ITA 86/RPR/2022[2014-15]Status: DisposedITAT Raipur11 Jul 2023AY 2014-15

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri Choudhary N.C.Roy, Sr. DR
Section 14Section 14ASection 263

…आयकर अपीलीय अधिकरण, रायपुर न्यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याधयक सदस्य एिं श्री अरुण खोड़वपया, लेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.86/RPR/2022 (Assessment Years: 2014-2015) Shri Gopal Prasad Agrawal, Vs Income Tax Officer, Near Maharashtra Manda, Ward-2(2), Raipur (C.G.) Choubey Colony, Raipur (C.G.) PAN No. :AEDPA 0380 A (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. : Shri Prafulla Pendse, CA धििााररती की ओर से /Assessee by राजस्ि की ओर से /Revenue by : Shri Choudhary N.C.Roy, Sr. DR सुििा…

Dy. Comm of Income Tax-Central Circle 6(3), Mumbai vs. Beil Infrastructure, Gujarat

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 1950/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Jun 2023AY 2015-16

Bench: Shri Vikas Awasthy & Shri Om Prakash Kantvk-Vk-La- 586@Eaqcbz@2017 ¼Fu-Oa- 2012&13½ Beil Infrastructure Limited (Earlier Known As Bharuch Enviro Infrastructure Limited) Plot No.9701-16, Gidc Estate, Ankleshwar Gujarat-393 002 ..... Vihykfkhz/Appellant Pan No. Aaacb8075F Cuke Vs. Deputy Commissioner Of Income Tax, Cc-6(3) Room No. 1903, 19Th Floor, Air India Building, Nariman Point ..... Izfroknh/Respondent Mumbai-400 021 Vk-Vk-La- 400@Eaqcbz@2017 ¼Fu-Oa- 2012&13½ Vk-Vk-La- 1950@Eaqcbz@2022 ¼Fu-Oa- 2015&16½ Deputy Commissioner Of Income Tax, Cc-6(3) Room No. 1903, 19Th Floor, Air India Building, Nariman Point ..... Vihykfkhz/Appellant Mumbai-400 021 Cuke Vs. Beil Infrastructure Limited (Earlier Known As Bharuch Enviro Infrastructure Limited) Plot No.117/18, Gidc Estate, Ankleshwar Gujarat-393 002 ..... Izfroknh/Respondent Pan No. Aaacb8075F

For Appellant: Shri Kirit Kamdar &For Respondent: Shri Salil Mishra, CIT-DR
Section 115JSection 14ASection 234CSection 80Section 801A

…आयकर अपीलीय अधिकरण eqacbZ ihB ßchÞ eaqcbZ Jh fodkl voLFkh] U;kf;d lnL; ,oa Jh vkse izdk’k dkar] ys[kkdkj lnL; ds le{k IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” BENCH BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER vk-vk-la- 586@eaqcbZ@2017 ¼fu-oa- 2012&13½ BEIL Infrastructure Limited (Earlier known as Bharuch Enviro Infrastructure Limited) Plot No.9701-16, GIDC Estate, Ankleshwar Gujarat-393 002 ..... vihykFkhZ/Appellant PAN No. AAACB8075F cuke Vs. Deputy Commissioner of Income Tax, CC-6(3) Room No. 1903, 19th Floor, Air India Building, Nariman Point ..... izfr…

Beil Infrastructure Limited ('Beil')(Earlier Known As Bharuch Enviro Infrastructure Ltd), Gujrat vs. DCIT Cen Cir 6(3), Mumbai

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 586/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Jun 2023AY 2012-13

Bench: Shri Vikas Awasthy & Shri Om Prakash Kantvk-Vk-La- 586@Eaqcbz@2017 ¼Fu-Oa- 2012&13½ Beil Infrastructure Limited (Earlier Known As Bharuch Enviro Infrastructure Limited) Plot No.9701-16, Gidc Estate, Ankleshwar Gujarat-393 002 ..... Vihykfkhz/Appellant Pan No. Aaacb8075F Cuke Vs. Deputy Commissioner Of Income Tax, Cc-6(3) Room No. 1903, 19Th Floor, Air India Building, Nariman Point ..... Izfroknh/Respondent Mumbai-400 021 Vk-Vk-La- 400@Eaqcbz@2017 ¼Fu-Oa- 2012&13½ Vk-Vk-La- 1950@Eaqcbz@2022 ¼Fu-Oa- 2015&16½ Deputy Commissioner Of Income Tax, Cc-6(3) Room No. 1903, 19Th Floor, Air India Building, Nariman Point ..... Vihykfkhz/Appellant Mumbai-400 021 Cuke Vs. Beil Infrastructure Limited (Earlier Known As Bharuch Enviro Infrastructure Limited) Plot No.117/18, Gidc Estate, Ankleshwar Gujarat-393 002 ..... Izfroknh/Respondent Pan No. Aaacb8075F

For Appellant: Shri Kirit Kamdar &For Respondent: Shri Salil Mishra, CIT-DR
Section 115JSection 14ASection 234CSection 80Section 801A

…आयकर अपीलीय अधिकरण eqacbZ ihB ßchÞ eaqcbZ Jh fodkl voLFkh] U;kf;d lnL; ,oa Jh vkse izdk’k dkar] ys[kkdkj lnL; ds le{k IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” BENCH BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER vk-vk-la- 586@eaqcbZ@2017 ¼fu-oa- 2012&13½ BEIL Infrastructure Limited (Earlier known as Bharuch Enviro Infrastructure Limited) Plot No.9701-16, GIDC Estate, Ankleshwar Gujarat-393 002 ..... vihykFkhZ/Appellant PAN No. AAACB8075F cuke Vs. Deputy Commissioner of Income Tax, CC-6(3) Room No. 1903, 19th Floor, Air India Building, Nariman Point ..... izfr…

DCIT CC 6(3), Mumbai vs. M/S Beil Infrastructure Ltd. ( Earlier Known As Bharuch Enviro Infrastructure Ltd, Anlkleshwar

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 400/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Jun 2023AY 2012-13

Bench: Shri Vikas Awasthy & Shri Om Prakash Kantvk-Vk-La- 586@Eaqcbz@2017 ¼Fu-Oa- 2012&13½ Beil Infrastructure Limited (Earlier Known As Bharuch Enviro Infrastructure Limited) Plot No.9701-16, Gidc Estate, Ankleshwar Gujarat-393 002 ..... Vihykfkhz/Appellant Pan No. Aaacb8075F Cuke Vs. Deputy Commissioner Of Income Tax, Cc-6(3) Room No. 1903, 19Th Floor, Air India Building, Nariman Point ..... Izfroknh/Respondent Mumbai-400 021 Vk-Vk-La- 400@Eaqcbz@2017 ¼Fu-Oa- 2012&13½ Vk-Vk-La- 1950@Eaqcbz@2022 ¼Fu-Oa- 2015&16½ Deputy Commissioner Of Income Tax, Cc-6(3) Room No. 1903, 19Th Floor, Air India Building, Nariman Point ..... Vihykfkhz/Appellant Mumbai-400 021 Cuke Vs. Beil Infrastructure Limited (Earlier Known As Bharuch Enviro Infrastructure Limited) Plot No.117/18, Gidc Estate, Ankleshwar Gujarat-393 002 ..... Izfroknh/Respondent Pan No. Aaacb8075F

For Appellant: Shri Kirit Kamdar &For Respondent: Shri Salil Mishra, CIT-DR
Section 115JSection 14ASection 234CSection 80Section 801A

…आयकर अपीलीय अधिकरण eqacbZ ihB ßchÞ eaqcbZ Jh fodkl voLFkh] U;kf;d lnL; ,oa Jh vkse izdk’k dkar] ys[kkdkj lnL; ds le{k IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” BENCH BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER vk-vk-la- 586@eaqcbZ@2017 ¼fu-oa- 2012&13½ BEIL Infrastructure Limited (Earlier known as Bharuch Enviro Infrastructure Limited) Plot No.9701-16, GIDC Estate, Ankleshwar Gujarat-393 002 ..... vihykFkhZ/Appellant PAN No. AAACB8075F cuke Vs. Deputy Commissioner of Income Tax, CC-6(3) Room No. 1903, 19th Floor, Air India Building, Nariman Point ..... izfr…

Bank of India, Mumbai vs. The Assistant Commissioner of Income Tax-2(1)(1), Mumbai

In the result, appeal of the Revenue is dismissed

ITA 929/MUM/2023[2012-13]Status: DisposedITAT Mumbai28 Jun 2023AY 2012-13

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.929/मुं/ 2023 ("न.व.2012-13) Bank Of India, 8Th Floor, Taxation Department, Star House, C-5, G.Block, Badra –Kurla Complex, Bandra (East), Mumbai 400 051 Pan: Aaacb-0472-C ...... अपीलाथ" /Appellant बनाम Vs. The Asstt. Commissioner Of Income Tax 2(1)(1),Mumbai. Mumbai. ..... ""तवाद"/Respondent आअसं.973/मुं/ 2023 ("न.व.2012-13) The Asstt. Commissioner Of Income Tax 2(1)(1),Mumbai. Mumbai. ...... अपीलाथ" /Appellant बनाम Vs. Bank Of India, 8Th Floor, Taxation Department, Star House, C-5, G.Block, Badra –Kurla Complex, Bandra (East), Mumbai 400 051 Pan: Aaacb-0472-C ..... ""तवाद"/Respondent Assessee By : Shri C. Naresh Revenue By : Shri H.N.Singh, Cit-Dr सुनवाई क" "त"थ/ Date Of Hearing : 27/06/2023 घोषणा क" "त"थ/ Date Of Pronouncement : 28/06/2023

For Appellant: Shri C. NareshFor Respondent: Shri H.N.Singh, CIT-DR
Section 10Section 14ASection 90

…आयकर अपील"य अ"धकरण मुंबई पीठ “बी ”, मुंबई पीठ "ी "वकास अव"थी, "या"यक सद"य एवं "ी गगन गोयल, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं.929/मुं/ 2023 ("न.व.2012-13) Bank of India, 8th Floor, Taxation Department, Star House, C-5, G.Block, Badra –Kurla Complex, Bandra (East), Mumbai 400 051 PAN: AAACB-0472-C ...... अपीलाथ" /Appellant बनाम Vs. The Asstt. Commissioner of Income Tax 2(1)(1),Mumbai. Mumbai. ..... ""तवाद"/Respondent आअसं.973/मुं/ 2023 ("न.व.2012-13) The Asstt. Commissioner of I…

Essel Mining & Industries Limited, Mumbai vs. Deputy Commissioner of Income Tax - Central Circle 1(4), Mumbai

Appeal is dismissed

ITA 1018/MUM/2018[2014-15]Status: DisposedITAT Mumbai27 Jun 2023AY 2014-15
For Appellant: Shri Yogesh TharFor Respondent: Shri Biswanath Das
Section 143(3)Section 14ASection 153ASection 32ASection 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Essel Mining & Industries Limited, Industry House, 18th Floor, 10, Camac Street, Kolkata - 700017 [PAN: AAACE6607L] …………… Appellant Vs Deputy Commissioner of Income Tax Central Circle – 1(4), Mumbai, 9th Floor, Old CGO Building, M K Road, Respondent ……………. Mumbai - 400020 Joint Commissioner of Income Tax (OSD), Central Circle – 1(4), Mumbai, Room No. 902, Pratistha Bhavan, 9th Floor, Old CGO Building, Annexe, Mumbai – 400020 [PAN: AAACE6607L] …………… Appellant Vs M/s Essel Mining &…

DCIT, CC-6(4), Mumbai vs. Anant Raj Limited, Delhi

In the result, the appeals of the revenue are dismissed

ITA 626/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 May 2023AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos.625 & 626/Mum/2023 (A.Y. 2017-18 & 2018-19) The Dy. Commissioner Of Vs. Anant Raj Limited Income Tax, Central E-2 Ara Centre Circle-6(4), Room No. Jhandewalan Extention, 1925, 19Th Floor, Air New Delhi – 110 055 India Building, Nariman Point, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabca3972B Appellant .. Respondent Appellant By : Sudesh Garg Respondent By : Manoj Kumar Sinha

For Appellant: Sudesh GargFor Respondent: Manoj Kumar Sinha
Section 14A

…P a g e | 1 ITA Nos. 625 & 626/Mum/2023 The DCIT,CC-6(4) Vs. Anant Raj Limited IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.625 & 626/Mum/2023 (A.Y. 2017-18 & 2018-19) The Dy. Commissioner of Vs. Anant Raj Limited Income Tax, Central E-2 Ara Centre Circle-6(4), Room No. Jhandewalan Extention, 1925, 19th Floor, Air New Delhi – 110 055 India Building, Nariman Point, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCA3972B Appellant .. Respondent Appellant by : Sudesh Garg Respondent by : Manoj Kumar S…

DCIT, CC-6(4), Mumbai vs. Anant Raj Limited, Delhi

In the result, the appeals of the revenue are dismissed

ITA 625/MUM/2023[2017-18]Status: DisposedITAT Mumbai22 May 2023AY 2017-18

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos.625 & 626/Mum/2023 (A.Y. 2017-18 & 2018-19) The Dy. Commissioner Of Vs. Anant Raj Limited Income Tax, Central E-2 Ara Centre Circle-6(4), Room No. Jhandewalan Extention, 1925, 19Th Floor, Air New Delhi – 110 055 India Building, Nariman Point, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabca3972B Appellant .. Respondent Appellant By : Sudesh Garg Respondent By : Manoj Kumar Sinha

For Appellant: Sudesh GargFor Respondent: Manoj Kumar Sinha
Section 14A

…P a g e | 1 ITA Nos. 625 & 626/Mum/2023 The DCIT,CC-6(4) Vs. Anant Raj Limited IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.625 & 626/Mum/2023 (A.Y. 2017-18 & 2018-19) The Dy. Commissioner of Vs. Anant Raj Limited Income Tax, Central E-2 Ara Centre Circle-6(4), Room No. Jhandewalan Extention, 1925, 19th Floor, Air New Delhi – 110 055 India Building, Nariman Point, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCA3972B Appellant .. Respondent Appellant by : Sudesh Garg Respondent by : Manoj Kumar S…