Phatela Cotgin Industries(P) Ltd. v. CIT

166 Taxmann 9High Court#7715 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 194ASection 194HSection 2(28A)Section 201(1)Section 201(1A)Section 250

Issues it is cited on

section 2(28a)section 133a(2a)section 80hsection 194hsection 80hhcinterest under section 201(1a)section 80hhinterest on securitiessection 194asection 201(1a)section 57section 36(1)(iii)

Judgments citing Phatela Cotgin Industries(P) Ltd. v. CIT

DCIT(OSD)(TDS)-2(3), MUMBAI, MUMBAI vs. WOCKHARDT LTD., MUMBAI

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

ITA 2633/MUM/2024[2015-16]Status: DisposedITAT Mumbai01 Aug 2024AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh

Section 194ASection 194HSection 2Section 201Section 201(1)Section 222Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL, “G” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA. No. 2633/MUM/2024 (Assessment Year : 2015–16) Vs. Wockhardt Ltd, DCIT(OSD)(TDS)-2(3), Wockhardt Towers, 3 rd Floor, MTNL TE Bandra Kurla Building, Cumballa Hill, Complex, PedderRoad, Mumbai-400051. DrGopalraoDeshmukhMarg, Mumbai–400026 PAN/GIR No. AAACW2472M (अपीलाथ"/Applicant) (""यथ"/Respondent) Assessee by Shri Piyush Chhajed.AR Revenue by Shri Dr. Kishore Dhule.CIT. DR सुनवाई क" तार"ख/Date of Hearing 29.07.2024 घोषणा क" तार"ख/Date of Pronouncement 05.08.2024 ORDE…

DCIT (TDS)(OSD) - 2(3), MUMBAI vs. M/S. WOCKHARDT LTD., MUMBAI

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

ITA 2131/MUM/2022[2014-15]Status: DisposedITAT Mumbai30 Dec 2022AY 2014-15

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2014-15 Dcit (Tds) (Osd)-2(3), M/S Wockhardt Ltd., Room No. 310, 3Rd Floor, Mtnl Wockhardt Towers, Bandra Building, Cumballa Hill, Vs. Kurla Complex, Mumbai-400026. Mumbai-400051. Pan No. Aaacw 2472 M Appellant Respondent : Assessee By Mr. Pranay Gandhi, Ar : Revenue By Mr. Byomakesh Pradipta Kumar Panda, Cit-Dr : Date Of Hearing 20/12/2022 : Date Of Pronouncement 30/12/2022

For Respondent: Assessee by Mr. Pranay Gandhi, AR
Section 194H

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2014-15 DCIT (TDS) (OSD)-2(3), M/s Wockhardt Ltd., Room No. 310, 3rd floor, MTNL Wockhardt Towers, Bandra Building, Cumballa Hill, Vs. Kurla Complex, Mumbai-400026. Mumbai-400051. PAN No. AAACW 2472 M Appellant Respondent : Assessee by Mr. Pranay Gandhi, AR : Revenue by Mr. Byomakesh Pradipta Kumar Panda, CIT-DR : Date of Hearing 20/12/2022 : Date of pronouncement 30/12/2022 ORDER PER OM PRAKASH KANT, AM The Revenue has preferred this appeal again…

DCIT (TDS)-2(3), MUMBAI vs. WOCKHARDT LIMITED, MUMBAI

Appeal is dismissed

ITA 2314/MUM/2022[2013-14]Status: DisposedITAT Mumbai20 Dec 2022AY 2013-14

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2013-14

For Appellant: Shri Vallabh Gokhale, A.RFor Respondent: Shri Byomakesh Pradipta Kumar Panda, D.R
Section 133ASection 194ASection 194HSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2013-14 DCIT (TDS)(OSD)-2(3), M/s. Wockhardt Ltd., Room No.310, Wockhardt Towers, 3rd Floor, Vs. Bandra Kurla Complex, MTNL Building, Mumbai – 400 051 Cumballa Hill, PAN: AAACW2472M Mumbai - 400026 (Appellant) (Respondent) Present for: Assessee by : Shri Vallabh Gokhale, A.R. Revenue by : Shri Byomakesh Pradipta Kumar Panda, D.R. Date of Hearing : 15 . 12 . 2022 Date of Pronouncement : 20 . 12 . 2022 O R D E R Per : Kuldip Singh, Judicial Mem…

JCIT (OSD) (TDS)-2(3). MUMBAI, MUMBAI vs. M/S WOCKHARDT LTD, MUMBAI

In the result, the appeal by the Revenue for the assessment year 2012–

ITA 894/MUM/2022[2011-12]Status: DisposedITAT Mumbai21 Nov 2022AY 2011-12

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Pranay GandhiFor Respondent: Shri A.B. Koli
Section 133ASection 194ASection 194HSection 201Section 201(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.894/Mum./2022 ITA No.893/Mum./2022 (Assessment Year : 2011–12) (Assessment Year : 2012–13) Jt. Commissioner of Income Tax (OSD) ……………. Appellant TDS, Circle–2(3), Mumbai v/s M/s. Wockhardt Limited Room no.310, 3rd Floor, MTNL Building …………….Respondent Cumballa Hill, Peddar Road Mumbai 400 026 PAN – AAACW2472M Assessee by : Shri Pranay Gandhi Revenue by : Shri A.B. Koli Date of Hearing – 01/09/2022 Date of Order – 21/11/2022 O R D E R PER SANDEEP SINGH…

JCIT (OSD) (TDS)-2(3), MUMBAI., MUMBAI. vs. M/S WOCKHARDT LTD , MUMBAI

In the result, the appeal by the Revenue for the assessment year 2012–

ITA 893/MUM/2022[2012-13]Status: DisposedITAT Mumbai21 Nov 2022AY 2012-13

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Pranay GandhiFor Respondent: Shri A.B. Koli
Section 133ASection 194ASection 194HSection 201Section 201(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.894/Mum./2022 ITA No.893/Mum./2022 (Assessment Year : 2011–12) (Assessment Year : 2012–13) Jt. Commissioner of Income Tax (OSD) ……………. Appellant TDS, Circle–2(3), Mumbai v/s M/s. Wockhardt Limited Room no.310, 3rd Floor, MTNL Building …………….Respondent Cumballa Hill, Peddar Road Mumbai 400 026 PAN – AAACW2472M Assessee by : Shri Pranay Gandhi Revenue by : Shri A.B. Koli Date of Hearing – 01/09/2022 Date of Order – 21/11/2022 O R D E R PER SANDEEP SINGH…

DCIT (TDS)-2(3), MUMBAI vs. WOCKHARDT LIMITED, MUMBAI

Accordingly, the grounds (c) raised by the revenue are dismissed

ITA 6803/MUM/2018[2010-11]Status: DisposedITAT Mumbai11 Dec 2020AY 2010-11

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 6803/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2010-11) Dcit (Tds)-2(3), M/S Wockhardt Ltd. 6Th Floor, Wockhardt Smt. K. G. Mittal बिधम/ Ayurvedic Hospital Bldg. Tower, G Block, Bandra Vs. Room No. 718, 7Th Floor, Kurla Complex, Bandra, Charni Road (W), Mumbai-400 051 Mumbai-400 002 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaacw2472M (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & C.O. No. 51/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2010-11) M/S Wockhardt Ltd. Dcit (Tds)-2(3), 6Th Floor, Wockhardt Smt. K. G. Mittal बिधम/ Tower, G Block, Bandra Ayurvedic Hospital Bldg. Vs. Room No. 718, 7Th Floor, Kurla Complex, Bandra, Charni Road (W), Mumbai-400 051 Mumbai-400 002 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Anand Mohan, Dr प्रत्यथीकीओरसे/Respondentby : Shri Kirit Kamdar, Ar सुनवाईकीतारीख/ : 02.11.2020 Date Of Hearing घोषणाकीतारीख / : 11.12.2020 Date Of Pronouncement

For Appellant: Shri Anand Mohan, DRFor Respondent: Shri Kirit Kamdar, AR
Section 133ASection 194ASection 194HSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 6803/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2010-11) DCIT (TDS)-2(3), M/s Wockhardt Ltd. 6th floor, Wockhardt Smt. K. G. Mittal बिधम/ Ayurvedic Hospital Bldg. Tower, G Block, Bandra Vs. Room No. 718, 7th floor, Kurla Complex, Bandra, Charni Road (W), Mumbai-400 051 Mumbai-400 002 स्थायीलेखासं./जीआइआरसं./ PAN No. AAACW2472M (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & C.O. No. 51/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2010-11) M/s Wockhardt Ltd. DCIT (TDS)-2(3), 6th floor…

ACIT,, LUDHIANA vs. M/S VARDHMAN TEXTILES LTD.,, LUDHIANA

In the result appeals of the Assessee and the Revenue are partly allowed

ITA 575/CHANDI/2009[2005-06]Status: DisposedITAT Chandigarh04 May 2018AY 2005-06

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2002-03

For Appellant: Shri. Subhash AggarwalFor Respondent: Sh. Ashish Abrol
Section 10BSection 14ASection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2002-03 M/s Vardhman Textiles Ltd. Vs. The DCIT (Formerly known as Mahavir Range-I Spinning Mills Ltd.) Ludhiana Chandigarh Road, Ludhiana PAN/GIR No. AABCM4692E Assessment Year: 2002-03 The ACIT Vs. M/s Vardhman Textiles Ltd. Circle-I (Formerly known as Mahavir Ludhiana Spinning Mills Ltd.) Chandigarh Road, Ludhiana Assessment Year: 2003-04 M/s Vardhman Textiles Ltd. Vs. The ACIT (Formerly known as Mahavir Circle-I Spinning Mills Ltd.) Ludhiana C…

M/S VARDHMAN TEXTILES LTD.,,LUDHIANA vs. ADDL. CIT,, LUDHIANA

In the result appeals of the Assessee and the Revenue are partly allowed

ITA 528/CHANDI/2009[2005-06]Status: DisposedITAT Chandigarh04 May 2018AY 2005-06

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2002-03

For Appellant: Shri. Subhash AggarwalFor Respondent: Sh. Ashish Abrol
Section 10BSection 14ASection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2002-03 M/s Vardhman Textiles Ltd. Vs. The DCIT (Formerly known as Mahavir Range-I Spinning Mills Ltd.) Ludhiana Chandigarh Road, Ludhiana PAN/GIR No. AABCM4692E Assessment Year: 2002-03 The ACIT Vs. M/s Vardhman Textiles Ltd. Circle-I (Formerly known as Mahavir Ludhiana Spinning Mills Ltd.) Chandigarh Road, Ludhiana Assessment Year: 2003-04 M/s Vardhman Textiles Ltd. Vs. The ACIT (Formerly known as Mahavir Circle-I Spinning Mills Ltd.) Ludhiana C…

ACIT,, LUDHIANA vs. M/S VARDHMAN TEXTILES LTD.,, LUDHIANA

In the result appeals of the Assessee and the Revenue are partly allowed

ITA 981/CHANDI/2008[2004-05]Status: DisposedITAT Chandigarh04 May 2018AY 2004-05

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2002-03

For Appellant: Shri. Subhash AggarwalFor Respondent: Sh. Ashish Abrol
Section 10BSection 14ASection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2002-03 M/s Vardhman Textiles Ltd. Vs. The DCIT (Formerly known as Mahavir Range-I Spinning Mills Ltd.) Ludhiana Chandigarh Road, Ludhiana PAN/GIR No. AABCM4692E Assessment Year: 2002-03 The ACIT Vs. M/s Vardhman Textiles Ltd. Circle-I (Formerly known as Mahavir Ludhiana Spinning Mills Ltd.) Chandigarh Road, Ludhiana Assessment Year: 2003-04 M/s Vardhman Textiles Ltd. Vs. The ACIT (Formerly known as Mahavir Circle-I Spinning Mills Ltd.) Ludhiana C…

VARDHMAN TEXTILES LTD.,,LUDHIANA vs. JCIT,, LUDHIANA

In the result appeals of the Assessee and the Revenue are partly allowed

ITA 938/CHANDI/2008[2004-05]Status: DisposedITAT Chandigarh04 May 2018AY 2004-05

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2002-03

For Appellant: Shri. Subhash AggarwalFor Respondent: Sh. Ashish Abrol
Section 10BSection 14ASection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2002-03 M/s Vardhman Textiles Ltd. Vs. The DCIT (Formerly known as Mahavir Range-I Spinning Mills Ltd.) Ludhiana Chandigarh Road, Ludhiana PAN/GIR No. AABCM4692E Assessment Year: 2002-03 The ACIT Vs. M/s Vardhman Textiles Ltd. Circle-I (Formerly known as Mahavir Ludhiana Spinning Mills Ltd.) Chandigarh Road, Ludhiana Assessment Year: 2003-04 M/s Vardhman Textiles Ltd. Vs. The ACIT (Formerly known as Mahavir Circle-I Spinning Mills Ltd.) Ludhiana C…

ACIT, LUDHIANA vs. M/S VARDHMAN TEXTILES LTD., LUDHIANA

In the result appeals of the Assessee and the Revenue are partly allowed

ITA 530/CHANDI/2008[2003-04]Status: DisposedITAT Chandigarh04 May 2018AY 2003-04

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2002-03

For Appellant: Shri. Subhash AggarwalFor Respondent: Sh. Ashish Abrol
Section 10BSection 14ASection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2002-03 M/s Vardhman Textiles Ltd. Vs. The DCIT (Formerly known as Mahavir Range-I Spinning Mills Ltd.) Ludhiana Chandigarh Road, Ludhiana PAN/GIR No. AABCM4692E Assessment Year: 2002-03 The ACIT Vs. M/s Vardhman Textiles Ltd. Circle-I (Formerly known as Mahavir Ludhiana Spinning Mills Ltd.) Chandigarh Road, Ludhiana Assessment Year: 2003-04 M/s Vardhman Textiles Ltd. Vs. The ACIT (Formerly known as Mahavir Circle-I Spinning Mills Ltd.) Ludhiana C…

VARDHMAN TEXTILE LTD.,LUDHIANA vs. ACIT, LUDHIANA

In the result appeals of the Assessee and the Revenue are partly allowed

ITA 475/CHANDI/2008[2003-04]Status: DisposedITAT Chandigarh04 May 2018AY 2003-04

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2002-03

For Appellant: Shri. Subhash AggarwalFor Respondent: Sh. Ashish Abrol
Section 10BSection 14ASection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2002-03 M/s Vardhman Textiles Ltd. Vs. The DCIT (Formerly known as Mahavir Range-I Spinning Mills Ltd.) Ludhiana Chandigarh Road, Ludhiana PAN/GIR No. AABCM4692E Assessment Year: 2002-03 The ACIT Vs. M/s Vardhman Textiles Ltd. Circle-I (Formerly known as Mahavir Ludhiana Spinning Mills Ltd.) Chandigarh Road, Ludhiana Assessment Year: 2003-04 M/s Vardhman Textiles Ltd. Vs. The ACIT (Formerly known as Mahavir Circle-I Spinning Mills Ltd.) Ludhiana C…

ACIT, LUDHIANA vs. VARDHMAN TEXTILES LTD., LUDHIANA

In the result appeals of the Assessee and the Revenue are partly allowed

ITA 691/CHANDI/2007[2002-03]Status: DisposedITAT Chandigarh04 May 2018AY 2002-03

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2002-03

For Appellant: Shri. Subhash AggarwalFor Respondent: Sh. Ashish Abrol
Section 10BSection 14ASection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2002-03 M/s Vardhman Textiles Ltd. Vs. The DCIT (Formerly known as Mahavir Range-I Spinning Mills Ltd.) Ludhiana Chandigarh Road, Ludhiana PAN/GIR No. AABCM4692E Assessment Year: 2002-03 The ACIT Vs. M/s Vardhman Textiles Ltd. Circle-I (Formerly known as Mahavir Ludhiana Spinning Mills Ltd.) Chandigarh Road, Ludhiana Assessment Year: 2003-04 M/s Vardhman Textiles Ltd. Vs. The ACIT (Formerly known as Mahavir Circle-I Spinning Mills Ltd.) Ludhiana C…

M/S VARDHMAN TEXTILES LTD.,LUDHIANA vs. ACIT, LUDHIANA

In the result appeals of the Assessee and the Revenue are partly allowed

ITA 681/CHANDI/2007[2002-03]Status: DisposedITAT Chandigarh04 May 2018AY 2002-03

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2002-03

For Appellant: Shri. Subhash AggarwalFor Respondent: Sh. Ashish Abrol
Section 10BSection 14ASection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2002-03 M/s Vardhman Textiles Ltd. Vs. The DCIT (Formerly known as Mahavir Range-I Spinning Mills Ltd.) Ludhiana Chandigarh Road, Ludhiana PAN/GIR No. AABCM4692E Assessment Year: 2002-03 The ACIT Vs. M/s Vardhman Textiles Ltd. Circle-I (Formerly known as Mahavir Ludhiana Spinning Mills Ltd.) Chandigarh Road, Ludhiana Assessment Year: 2003-04 M/s Vardhman Textiles Ltd. Vs. The ACIT (Formerly known as Mahavir Circle-I Spinning Mills Ltd.) Ludhiana C…

Phatela Cotgin Industries(P) Ltd. v. CIT (166 Taxmann 9) — Cited in 14 Judgments | BharatTax