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

ITO - 30(1)(1), Mumbai vs. Balvindrsingh Harbansingh Kohli, Mumbai

In the result, appeal by the Revenue is dismissed

ITA 438/MUM/2021[2014-15]Status: DisposedITAT Mumbai07 Oct 2022AY 2014-15

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.438/मुं/2021 ("न.व. 2014-15) Income Tax Officer – 30(1)(1), Room No.436, 4Th Floor, Kautilya Bhavan, Bandra Kurla Complex, “G” Block, Bandra (East), Mumbai – 400 051 ...... अपीलाथ" /Appellant बनाम Vs. Balvindersingh Harbansingh Kohli, A-101, Aster Tower, Vasant Valley Ii, Film City Road, Malad (East) Mumbai – 400 097. Pan: Acepk-3529-L ..... ""तवाद"/Respondent C.O. No.121/Mum/2022 [Arising Out Of Ita No.438/Mum/2021(A.Y.2014-15)]

For Appellant: Shri Chetan M. KachaFor Respondent: Shri Vijay Shah
Section 133(6)Section 14ASection 68

…आयकर अपील"य अ"धकरण मुंबई पीठ “बी ” "ी "वकास अव"थी, "या"यक सद"य एवं "ी गगन गोयल, लेखा 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.438/मुं/2021 ("न.व. 2014-15) Income Tax Officer – 30(1)(1), Room No.436, 4th Floor, Kautilya Bhavan, Bandra Kurla Complex, “G” Block, Bandra (East), Mumbai – 400 051 ...... अपीलाथ" /Appellant बनाम Vs. Balvindersingh Harbansingh Kohli, A-101, Aster Tower, Vasant Valley II, Film City Road, Malad (East) Mumbai – 400 097. PAN: ACEPK-3529-L ..... ""तवाद"/Respondent C.O. NO.…

Axis Capital Ltd., Mumbai-400025 vs. Dy Commissioner of Income Tax -Circle-3(1)(1), Mumbmai-400020

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 1160/MUM/2022[2011-12]Status: DisposedITAT Mumbai30 Sept 2022AY 2011-12
Section 10Section 14A

…THE INCOME TAX APPELLATE TRIBUNAL “A” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 1160/Mum/2022 (A.Y. 2011-12) Vs. DCIT, Circle Axis Capital Limited 1st Floor, Axis House 3(1)(1) Wadia International Centre Aayakar Bhavan Bombay Dyeing Mill M.K. Road Compound, Pandurang Mumbai-400 020. Budhkar Marg, Worli Mumbai-400 025. PAN : AAACU8367M (Appellant) (Respondent) Assessee by Shri Rajnikant V. Chaniyari Department by Shri Manoj Sinha Date of Hearing 22.09.2022 Date of Pronouncement 30.09.2022 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging…

Asit C. Mehta Investment Intermediates Limited, Mumbai vs. DCIT 4(1)(1), Mumbai

In the result, the appeal filed by the Appellant for the Assessment Year 2012-13 (ITA No

ITA 3550/MUM/2016[2012-13]Status: DisposedITAT Mumbai26 Sept 2022AY 2012-13
For Appellant: Shri Yogesh Thar/For Respondent: Shri Achal Sharma
Section 143(3)Section 14ASection 154Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER M/s Asit. C Mehta Investment Intermediates Ltd., 5th Floor, Nucleus House, Saki Vihar Road, Andheri (E), Mumbai – 400072 [PAN:AAACA5009N] ……………… Appellant Vs Commissioner of Income Tax (Appeals)-9, Aayakar Bhavan, M.K. Road, Mumbai - 400020 ……………. Respondent M/s Asit. C Mehta Investment Intermediates Ltd., 5th Floor, Nucleus House, Saki Vihar Road, Andheri (E), Mumbai – 400072 [PAN:AAACA5009N] ……………… Appellant Deputy Commissioner of Income Tax Vs Circle-4(1)(1), Mumbai Aayakar Bhava…

Assistant Commissioner of Income Tax, Central Circle-3(1), Chennai vs. M/S. Bgr Energy Systems, Chennai

In the result, both the appeals filed by the Revenue are dismissed

ITA 29/CHNY/2021[2016-17]Status: DisposedITAT Chennai21 Sept 2022AY 2016-17

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.28 & 29/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 & 2016-17 The Assistant Commissioner Of Vs. M/S. Bgr Energy Systems Limited, Income Tax, Corporate Office, Guna Complex, Central Circle 3(1), 433, Anna Salai, Teynampet, Chennai. Chennai 600 018. [Pan:Aabcg2202J] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri G. Johanson, Addl. Cit : ""थ" की ओर से/Respondent By Mrs. Sandhyaarti, T., Fca : सुनवाई की तारीख/ Date Of Hearing 13.09.2022 : घोषणा की तारीख /Date Of Pronouncement : 21.09.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Revenue Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Both Dated 14.09.2020 Relevant To The Assessment Years 2014-15 & 2016-17. 2. Both The Appeals Filed By The Assessee Are Delayed By 55 Days In Filing The Appeal Before The Tribunal Due To Outbreak Of Covid-19

Section 115JSection 143(3)Section 14ASection 3

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. Nos.28 and 29/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 & 2016-17 The Assistant Commissioner of Vs. M/s. BGR Energy Systems Limited, Income Tax, Corporate Office, Guna Complex, Central Circle 3(1), 433, Anna Salai, Teynampet, Chennai. Chennai 600 018. [PAN:AABCG2202J] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by…

Assistant Commissioner of Income Tax, Central Circle-3(1), Chennai vs. M/S. Bgr Energy Systems, Chennai

In the result, both the appeals filed by the Revenue are dismissed

ITA 28/CHNY/2021[2014-15]Status: DisposedITAT Chennai21 Sept 2022AY 2014-15

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.28 & 29/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 & 2016-17 The Assistant Commissioner Of Vs. M/S. Bgr Energy Systems Limited, Income Tax, Corporate Office, Guna Complex, Central Circle 3(1), 433, Anna Salai, Teynampet, Chennai. Chennai 600 018. [Pan:Aabcg2202J] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri G. Johanson, Addl. Cit : ""थ" की ओर से/Respondent By Mrs. Sandhyaarti, T., Fca : सुनवाई की तारीख/ Date Of Hearing 13.09.2022 : घोषणा की तारीख /Date Of Pronouncement : 21.09.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Revenue Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Both Dated 14.09.2020 Relevant To The Assessment Years 2014-15 & 2016-17. 2. Both The Appeals Filed By The Assessee Are Delayed By 55 Days In Filing The Appeal Before The Tribunal Due To Outbreak Of Covid-19

Section 115JSection 143(3)Section 14ASection 3

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. Nos.28 and 29/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 & 2016-17 The Assistant Commissioner of Vs. M/s. BGR Energy Systems Limited, Income Tax, Corporate Office, Guna Complex, Central Circle 3(1), 433, Anna Salai, Teynampet, Chennai. Chennai 600 018. [PAN:AABCG2202J] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by…

Dy.C.I;.T.Central Cir6 (3), Mumbai vs. M/S. Reynold Shirting Ltd, Mumbai

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

ITA 2388/MUM/2021[2017-18]Status: DisposedITAT Mumbai03 Aug 2022AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhdcit, Cc – 6(3) Vs. Reynold Shirting Ltd Room No. 1926, 19Th 402, 4Th Floor, Kamla Floor, Air India Bldg, Hub Ns Road No.1 Nariman Point, Juhu Scheme, Vile Mumbai-400021. Parle (W), Mumbai -400049. Pan/Gir No. : Aaccr7055H Appellant .. Respondent Appellant By : Ms.Mahita Nair.Dr Respondent By : Ms.Mitalli Gopani.Ar Date Of Hearing 03.08.2022 Date Of Pronouncement 08.08.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) – 54, Mumbai Passed U/S 143(3) & 250. The Revenue Has Raised The Following Revised Grounds Of Appeal:

For Appellant: Ms.Mahita Nair.DRFor Respondent: Ms.Mitalli Gopani.AR
Section 115JSection 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER DCIT, CC – 6(3) Vs. Reynold Shirting Ltd Room No. 1926, 19th 402, 4th Floor, Kamla Floor, Air India Bldg, hub NS Road No.1 Nariman Point, Juhu Scheme, Vile Mumbai-400021. Parle (W), Mumbai -400049. PAN/GIR No. : AACCR7055H Appellant .. Respondent Appellant by : Ms.Mahita Nair.DR Respondent by : Ms.Mitalli Gopani.AR Date of Hearing 03.08.2022 Date of Pronouncement 08.08.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the appeal against the order of…

DCIT Cent. Cir-4(2), Mumbai vs. M/S. K. Raheja Pvt. Ltd, Mumbai

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

ITA 2218/MUM/2021[2018-19]Status: DisposedITAT Mumbai03 Aug 2022AY 2018-19

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/ I.T.A. No.1970/Mum/2021 (निर्धारण वर्ा / Assessment Year:2018-19) K. Raheja Pvt. Ltd. बिधम/ Dcit Central Circle-4(2) Raheja Tower, Plot No. C- Room No.1918, Air India Vs. 30, Oppo. Sidbi, Bandra Building, Nariman Point- Kurla Complex, Bandra (E), 400021. Mumbai-400051. आयकर अपील सं/ I.T.A. No. 2218/Mum/2021 (निर्धारण वर्ा / Assessment Year:2018-19) Dcit Central Circle-4(2) बिधम/ K. Raheja Pvt. Ltd. Room No.1918, Air India Raheja Tower, Plot No. C-30, Vs. Building, Nariman Point- Oppo. Sidbi, Bandra Kurla 400021. Complex, Bandra (E), Mumbai-400051. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaack1949H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Vijay Mehta Revenue By: Smt. Neelam Shukla (Dr) सुनवाई की तारीख / Date Of Hearing: 17/06/2022 घोषणा की तारीख /Date Of Pronouncement: 03/08/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Cross Appeals Preferred By The Assessee & The Revenue Against The Order Of The Ld. Cit(A)-52, Mumbai Dated 08.09.2021 For The A.Y.2018-19. 2. The Grounds Of Appeal Raised By The Assessee Are As Under: -

For Appellant: Shri Vijay MehtaFor Respondent: Smt. Neelam Shukla (DR)
Section 132Section 132(4)Section 139(1)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकर अपील सं/ I.T.A. No.1970/Mum/2021 (निर्धारण वर्ा / Assessment Year:2018-19) K. Raheja Pvt. Ltd. बिधम/ DCIT Central Circle-4(2) Raheja Tower, Plot No. C- Room No.1918, Air India Vs. 30, Oppo. SIDBI, Bandra Building, Nariman Point- Kurla Complex, Bandra (E), 400021. Mumbai-400051. आयकर अपील सं/ I.T.A. No. 2218/Mum/2021 (निर्धारण वर्ा / Assessment Year:2018-19) DCIT Central Circle-4(2) बिधम/ K. Raheja Pvt. Ltd. Room No.1918, Air India Raheja Tower, Plot No. C-30, Vs. Building, Nariman Point- Oppo. SI…

ACIT CC 3(3), Mumbai vs. M/S. Welspun Steel Ltd, Mumbai

Accordingly, Ground No. 2 raised by the Revenue is dismissed

ITA 2137/MUM/2021[2015-16]Status: DisposedITAT Mumbai03 Aug 2022AY 2015-16
For Appellant: Ms. Ira BahlFor Respondent: Shri Nikhil Chaudhary
Section 1Section 143(3)Section 14ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI M. BALAGANESH ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax, CC 3(3), Central Range-3(3), Mumbai, Room No. 1923, 19th Floor, Air India Building, Nariman Point, Mumbai - 400021 [PAN: AAACW5308G] …………… Appellant Vs M/s Welspun Steel Ltd., 7th Floor, Welspun House, S.B. Marg, Kamala Mill Compound, Lower Parel (W), Mumbai - 400013 ……………… Respondent Appearances For the Appellant/Department : Shri Nikhil Chaudhary For the Respondent/Assessee : Ms. Ira Bahl Date of conclusion of hearing : 09.05.2022 Date of pronoun…

K Raheja Pvt. Ltd, Mumbai vs. DCIT Cent. Cir-4(2), `Mumbai

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

ITA 1970/MUM/2021[2018-19]Status: DisposedITAT Mumbai03 Aug 2022AY 2018-19

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/ I.T.A. No.1970/Mum/2021 (निर्धारण वर्ा / Assessment Year:2018-19) K. Raheja Pvt. Ltd. बिधम/ Dcit Central Circle-4(2) Raheja Tower, Plot No. C- Room No.1918, Air India Vs. 30, Oppo. Sidbi, Bandra Building, Nariman Point- Kurla Complex, Bandra (E), 400021. Mumbai-400051. आयकर अपील सं/ I.T.A. No. 2218/Mum/2021 (निर्धारण वर्ा / Assessment Year:2018-19) Dcit Central Circle-4(2) बिधम/ K. Raheja Pvt. Ltd. Room No.1918, Air India Raheja Tower, Plot No. C-30, Vs. Building, Nariman Point- Oppo. Sidbi, Bandra Kurla 400021. Complex, Bandra (E), Mumbai-400051. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaack1949H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Vijay Mehta Revenue By: Smt. Neelam Shukla (Dr) सुनवाई की तारीख / Date Of Hearing: 17/06/2022 घोषणा की तारीख /Date Of Pronouncement: 03/08/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Cross Appeals Preferred By The Assessee & The Revenue Against The Order Of The Ld. Cit(A)-52, Mumbai Dated 08.09.2021 For The A.Y.2018-19. 2. The Grounds Of Appeal Raised By The Assessee Are As Under: -

For Appellant: Shri Vijay MehtaFor Respondent: Smt. Neelam Shukla (DR)
Section 132Section 132(4)Section 139(1)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकर अपील सं/ I.T.A. No.1970/Mum/2021 (निर्धारण वर्ा / Assessment Year:2018-19) K. Raheja Pvt. Ltd. बिधम/ DCIT Central Circle-4(2) Raheja Tower, Plot No. C- Room No.1918, Air India Vs. 30, Oppo. SIDBI, Bandra Building, Nariman Point- Kurla Complex, Bandra (E), 400021. Mumbai-400051. आयकर अपील सं/ I.T.A. No. 2218/Mum/2021 (निर्धारण वर्ा / Assessment Year:2018-19) DCIT Central Circle-4(2) बिधम/ K. Raheja Pvt. Ltd. Room No.1918, Air India Raheja Tower, Plot No. C-30, Vs. Building, Nariman Point- Oppo. SI…

Dr. Kamal Kumar Sethi, New Delhi vs. ACIT, Circle- 61(1), New Delhi

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

ITA 4525/DEL/2018[2014-15]Status: DisposedITAT Delhi04 Jul 2022AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraassessment Year: 2014-15

For Appellant: Shri Sidhant Arora, CAFor Respondent: Shri Anuj Garg, Sr. DR
Section 10(34)Section 14ASection 271(1)(c)Section 36(1)(iii)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2014-15 Dr. Kamal Kumar Sethi, Vs. ACIT, Circle-61(1), 41, Uday Park, New Delhi, August Kranti Marg, New Delhi Pin 110 049 PAN AABPS2925H (Appellant) (Respondent) Assessee by: Shri Sidhant Arora, CA Department by: Shri Anuj Garg, Sr. DR Date of Hearing: 04.07.2022 Date of 04.07.2022 pronouncement O R D E R PER ASTHA CHANDRA The appeal by the assessee is directed against the order dated 27.04.2018 of the Ld. Commissioner of Income Tax (Appeals)-20, New…

Gmr Highways Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 3(1)(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 495/BANG/2020[2016-17]Status: DisposedITAT Bangalore25 May 2022AY 2016-17

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Highways Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle 3(1)(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1643/BANG/2019[2015-16]Status: DisposedITAT Bangalore25 May 2022AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bengaluru vs. M/S. Gmr Infrastructure Limited, Bengaluru

In the result, Ground no. 1 raised for A

ITA 1744/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 May 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bangalore vs. M/S. Gmr Infrastructure Limited, Bengaluru

In the result, Ground no. 1 raised for A

ITA 1743/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 May 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bengaluru vs. M/S. Gmr Infrastructure Limited, Bengaluru

In the result, Ground no. 1 raised for A

ITA 1742/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Gmr Infrastructure Ltd, Bangalore

In the result, Ground no. 1 raised for A

ITA 1741/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1705/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1622/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1600/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 May 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1599/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 May 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…