Piramal Enterprises Ltd. v. Additional CIT

THE BOMBAY DYEING AND MANUFACTURING COMPANY LIMITED,MUMBAI vs. INCOME TAX CENTRAL CIRCLE 2(1)(1), MUMBAI, MUMBAI

In the result, the appeal filed by the assessee is hereby allowed for statistical\npurposes

Bench: Shri Om Prakash Kant, Jm\Nand\Nms. Kavitha Rajagopal, Am\N\Nita No.5274/Mum/2025\N(Assessment Year: 2018-19)\Nm/S. The Bombay Dyeing And\Nmanufacturing Company Limited,\Nneville House, Jn Heredia Marg,\Nballard Estate,\Nmumbai - 400 001\Npan: Aaact2328K\Nvs.\Nnational Faceless Appeal Centre,\Ndelhi (Deputy Commissioner Of\Nincome Tax, Central Circle-2(1)(1),\Nmumbai - 400001\N(Appellant)\N(Respondent)\Nassessee By\N:\Nshri Yogesh Thar, A.R.\Nms. Sukanya Jairam, A.R &\Nshri Saurabh Surana, A.R.\Nrespondent By\N:\Nshri Leyaqat Ali Aafaqui, Sr. Ar\Ndate Of Hearing\N:\N22.12.2025\Ndate Of Pronouncement\N:\N18.03.2025\Norder\Nper Kavitha Rajagopal, J M:\Nthis Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned\Ncommissioner Of Income Tax (Appeals) [‘Ld. Cit(A)' For Short], National Faceless\Nappeal Centre (‘Nfac' For Short) Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'),\Npertaining To The Assessment Year (‘A.Y.' For Short) 2018-19.\N2.\Nthe Assessee Has Raised The Following Grounds Of Appeal:\N“1. Ground No. 1: Disallowance Of Rs. 4,65,28,171/- Under Section 14A Of The\Nact:\N1.

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI\nBEFORE SHRI OM PRAKASH KANT, JM\nAND\nMS. KAVITHA RAJAGOPAL, AM\n\nITA No.5274/Mum/2025\n(Assessment Year: 2018-19)\nM/s. The Bombay Dyeing and\nManufacturing Company Limited,\nNeville House, JN Heredia Marg,\nBallard Estate,\nMumbai - 400 001\nPAN: AAACT2328K\nVs.\nNational Faceless Appeal Centre,\nDelhi (Deputy Commissioner of\nIncome Tax, Central Circle-2(1)(1),\nMumbai - 400001\n(Appellant)\n(Respondent)\nAssessee by\n:\nShri Yogesh Thar, A.R.\nMs. Sukanya Jairam, A.R &\nShri Saurabh Surana, A.R.\nRespondent by\n:\nShri Leyaqat Ali Aaf…

DCIT CENTRAL CIRCLE-1(1), MUMBAI, MUMBAI vs. DENTSU AEGIS NETWORK INDIA PRVIATE LIMITED, MUMBAI

In the result, the appeal of the revenue is dismissed

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.6123 /Mum/2025 (Assessment Year: 2018-19) DCIT, Cent.Circle-1(1), vs Dentsu Aegis Network India Pvt Mumbai Ltd, 6th Pratishtha Bhavan, M,.K. Floor, B Wing, Poonam Road, Mumbai-400 020 Chambers, Dr Annie Besant Road, Worli, Mumbi-400 018 PAN : AAHCA3058N APPELLANT RESPONDENT Assessee by : Shri A.K. Jawadwala Respondent by : Shri Umashankar Prasad (CIT DR) Date of hearing : 04/12/2025 Date of pronouncement : 05/12/2025 O R D E R Per: Anikesh Banerjee…

INCOME TAX OFFICER-WARD-6(3)(1), MUMBAI vs. KOHINOOR PLANET CONSTRUCTIONS PVT. LTD., MUMBAI

In the result, the appeal filed by the revenue is partly allowed for statistical purpose

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am & Kohinoor Planet Constructions Pvt. Assistant Commissioner Of Income Ltd. Tax, Circle 6(3)(1) 506, 5Th Floor, Aayakar Bhavan, Kohinoor Corporate Office, Senapati Vs. Bapat Marg, Dadar West, Mumbai – Maharishi Karve Road, Mumbai – 400028. 400020. Pan/Gir No. Aabcr6994E (Assessee) : (Respondent) & Income Tax Officer, Ward-6(3)(1) Kohinoor Planet Constructions Room No. 524, 5Th Floor, Aayakar Pvt. Ltd. Bhavan, M. K. Road, Mumbai – 3, Kohinoor Corporate Office, Vs. 400020. Senapati Bapat Marg, Dadar West, Mumbai – 400028. Pan/Gir No. Aabcr6994E (Assessee) : (Respondent) Assessee By : Shri. Jayesh Dadia : Shri. Biswanath Das – Cit Dr. Respondent By : 30.01.2025 Date Of Hearing Date Of Pronouncement : 29.04.2025 O R D E R Per Bench: These Are Cross Appeals Filed By The Assessee & Revenue, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals) Delhi (‘Ld. Cit(A)’ For Short)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SMT. RENU JAUHRI, AM And Kohinoor Planet Constructions Pvt. Assistant Commissioner of Income Ltd. Tax, Circle 6(3)(1) 506, 5th Floor, Aayakar Bhavan, Kohinoor Corporate Office, Senapati Vs. Bapat Marg, Dadar West, Mumbai – Maharishi Karve Road, Mumbai – 400028. 400020. PAN/GIR No. AABCR6994E (Assessee) : (Respondent) & Income Tax Officer, Ward-6(3)(1) Kohinoor Planet Constructions Room No. 524, 5th Floor, Aayakar Pvt. Ltd. Bhavan, M. K. Road, Mumbai – 3, Kohinoor Corporate Office, Vs. 400020. Senapati Bapat Marg, Dadar Wes…

INCOME TAX OFFICER WARD-6(3)(1), MUMBAI vs. KOHINOOR PLANET CONSTRUCTIONS PRIVATE LIMITED, MUMBAI

In the result, the appeal filed by the revenue is partly allowed for statistical purpose

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am & Kohinoor Planet Constructions Pvt. Assistant Commissioner Of Income Ltd. Tax, Circle 6(3)(1) 506, 5Th Floor, Aayakar Bhavan, Kohinoor Corporate Office, Senapati Vs. Bapat Marg, Dadar West, Mumbai – Maharishi Karve Road, Mumbai – 400028. 400020. Pan/Gir No. Aabcr6994E (Assessee) : (Respondent) & Income Tax Officer, Ward-6(3)(1) Kohinoor Planet Constructions Room No. 524, 5Th Floor, Aayakar Pvt. Ltd. Bhavan, M. K. Road, Mumbai – 3, Kohinoor Corporate Office, Vs. 400020. Senapati Bapat Marg, Dadar West, Mumbai – 400028. Pan/Gir No. Aabcr6994E (Assessee) : (Respondent) Assessee By : Shri. Jayesh Dadia : Shri. Biswanath Das – Cit Dr. Respondent By : 30.01.2025 Date Of Hearing Date Of Pronouncement : 29.04.2025 O R D E R Per Bench: These Are Cross Appeals Filed By The Assessee & Revenue, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals) Delhi (‘Ld. Cit(A)’ For Short)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SMT. RENU JAUHRI, AM And Kohinoor Planet Constructions Pvt. Assistant Commissioner of Income Ltd. Tax, Circle 6(3)(1) 506, 5th Floor, Aayakar Bhavan, Kohinoor Corporate Office, Senapati Vs. Bapat Marg, Dadar West, Mumbai – Maharishi Karve Road, Mumbai – 400028. 400020. PAN/GIR No. AABCR6994E (Assessee) : (Respondent) & Income Tax Officer, Ward-6(3)(1) Kohinoor Planet Constructions Room No. 524, 5th Floor, Aayakar Pvt. Ltd. Bhavan, M. K. Road, Mumbai – 3, Kohinoor Corporate Office, Vs. 400020. Senapati Bapat Marg, Dadar Wes…

KOHINOOR PLANET CONSTRUCTIONS PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 6(3)(2), MUMBAI

In the result, the appeal filed by the revenue is partly allowed for statistical purpose

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am & Kohinoor Planet Constructions Pvt. Assistant Commissioner Of Income Ltd. Tax, Circle 6(3)(1) 506, 5Th Floor, Aayakar Bhavan, Kohinoor Corporate Office, Senapati Vs. Bapat Marg, Dadar West, Mumbai – Maharishi Karve Road, Mumbai – 400028. 400020. Pan/Gir No. Aabcr6994E (Assessee) : (Respondent) & Income Tax Officer, Ward-6(3)(1) Kohinoor Planet Constructions Room No. 524, 5Th Floor, Aayakar Pvt. Ltd. Bhavan, M. K. Road, Mumbai – 3, Kohinoor Corporate Office, Vs. 400020. Senapati Bapat Marg, Dadar West, Mumbai – 400028. Pan/Gir No. Aabcr6994E (Assessee) : (Respondent) Assessee By : Shri. Jayesh Dadia : Shri. Biswanath Das – Cit Dr. Respondent By : 30.01.2025 Date Of Hearing Date Of Pronouncement : 29.04.2025 O R D E R Per Bench: These Are Cross Appeals Filed By The Assessee & Revenue, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals) Delhi (‘Ld. Cit(A)’ For Short)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SMT. RENU JAUHRI, AM And Kohinoor Planet Constructions Pvt. Assistant Commissioner of Income Ltd. Tax, Circle 6(3)(1) 506, 5th Floor, Aayakar Bhavan, Kohinoor Corporate Office, Senapati Vs. Bapat Marg, Dadar West, Mumbai – Maharishi Karve Road, Mumbai – 400028. 400020. PAN/GIR No. AABCR6994E (Assessee) : (Respondent) & Income Tax Officer, Ward-6(3)(1) Kohinoor Planet Constructions Room No. 524, 5th Floor, Aayakar Pvt. Ltd. Bhavan, M. K. Road, Mumbai – 3, Kohinoor Corporate Office, Vs. 400020. Senapati Bapat Marg, Dadar Wes…

KOHINOOR PLANET CONSTRUCTIONS PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 6(3)(1), MUMBAI

In the result, the appeal filed by the revenue is partly allowed for statistical purpose

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am & Kohinoor Planet Constructions Pvt. Assistant Commissioner Of Income Ltd. Tax, Circle 6(3)(1) 506, 5Th Floor, Aayakar Bhavan, Kohinoor Corporate Office, Senapati Vs. Bapat Marg, Dadar West, Mumbai – Maharishi Karve Road, Mumbai – 400028. 400020. Pan/Gir No. Aabcr6994E (Assessee) : (Respondent) & Income Tax Officer, Ward-6(3)(1) Kohinoor Planet Constructions Room No. 524, 5Th Floor, Aayakar Pvt. Ltd. Bhavan, M. K. Road, Mumbai – 3, Kohinoor Corporate Office, Vs. 400020. Senapati Bapat Marg, Dadar West, Mumbai – 400028. Pan/Gir No. Aabcr6994E (Assessee) : (Respondent) Assessee By : Shri. Jayesh Dadia : Shri. Biswanath Das – Cit Dr. Respondent By : 30.01.2025 Date Of Hearing Date Of Pronouncement : 29.04.2025 O R D E R Per Bench: These Are Cross Appeals Filed By The Assessee & Revenue, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals) Delhi (‘Ld. Cit(A)’ For Short)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SMT. RENU JAUHRI, AM And Kohinoor Planet Constructions Pvt. Assistant Commissioner of Income Ltd. Tax, Circle 6(3)(1) 506, 5th Floor, Aayakar Bhavan, Kohinoor Corporate Office, Senapati Vs. Bapat Marg, Dadar West, Mumbai – Maharishi Karve Road, Mumbai – 400028. 400020. PAN/GIR No. AABCR6994E (Assessee) : (Respondent) & Income Tax Officer, Ward-6(3)(1) Kohinoor Planet Constructions Room No. 524, 5th Floor, Aayakar Pvt. Ltd. Bhavan, M. K. Road, Mumbai – 3, Kohinoor Corporate Office, Vs. 400020. Senapati Bapat Marg, Dadar Wes…

IL&FS MARITIME INFRASTRUCTURE COMPANY LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX-14(1)(1), MUMBAI

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

…Page 1 ITA No.3558/Mum/2023 IL & FS Maritime Infrastructure Company Ltd. Vs. The DCIT, 14(1)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No.3558/Mum/2023 (A.Y. 2013-14) IL & FS Maritime Infrastructure Company Ltd, Plot, C-22, G Block, the IL & FS Financial Centre, Bandra Kurla Complex, Bandra East, Mumbai – 400051 Vs. The DCIT, 14(1)(1) Room No. 432, 4th Floor, Aayakar Bhawan, M.K. Road, Churchgate, Mumbai - 400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:AABCI7029R Appellant Respondent Appellant by : Ms. Hetal Vora…

TRENT LTD,MUMBAI vs. ITO 2(3)(3), MUMBAI

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2008-09 Acit 2(3), M/S. Trent Ltd., Room No.552, Bombay House, 24, 5Th Floor, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Marg, Pan: Aaacl 1838J Mumbai - 400020 (Appellant) (Respondent) Assessment Year: 2009-10 & Assessment Year: 2013-14 M/S. Trent Ltd., Acit(Osd) 2(3) / Bombay House, Ito, Ward-2(3)(3), 2Nd Floor, 24, Room No.556, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Road, Pan: Aaacl 1838J Churchgate, Mumbai - 400020 (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2008-09 ACIT 2(3), M/s. Trent Ltd., Room No.552, Bombay House, 24, 5th Floor, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Marg, PAN: AAACL 1838J Mumbai - 400020 (Appellant) (Respondent) Assessment Year: 2009-10 & Assessment Year: 2013-14 M/s. Trent Ltd., ACIT(OSD) 2(3) / Bombay House, ITO, Ward-2(3)(3), 2nd Floor, 24, Room No.556, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Road, PAN: AAACL 1838J Churchgate, M…

TRENT LTD,MUMBAI vs. ACIT (OSD) 2(3), MUMBAI

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2008-09 Acit 2(3), M/S. Trent Ltd., Room No.552, Bombay House, 24, 5Th Floor, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Marg, Pan: Aaacl 1838J Mumbai - 400020 (Appellant) (Respondent) Assessment Year: 2009-10 & Assessment Year: 2013-14 M/S. Trent Ltd., Acit(Osd) 2(3) / Bombay House, Ito, Ward-2(3)(3), 2Nd Floor, 24, Room No.556, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Road, Pan: Aaacl 1838J Churchgate, Mumbai - 400020 (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2008-09 ACIT 2(3), M/s. Trent Ltd., Room No.552, Bombay House, 24, 5th Floor, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Marg, PAN: AAACL 1838J Mumbai - 400020 (Appellant) (Respondent) Assessment Year: 2009-10 & Assessment Year: 2013-14 M/s. Trent Ltd., ACIT(OSD) 2(3) / Bombay House, ITO, Ward-2(3)(3), 2nd Floor, 24, Room No.556, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Road, PAN: AAACL 1838J Churchgate, M…

A.C.I.T. 2(3), MUMBAI vs. TRENT LTD., MUMBAI

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2008-09 Acit 2(3), M/S. Trent Ltd., Room No.552, Bombay House, 24, 5Th Floor, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Marg, Pan: Aaacl 1838J Mumbai - 400020 (Appellant) (Respondent) Assessment Year: 2009-10 & Assessment Year: 2013-14 M/S. Trent Ltd., Acit(Osd) 2(3) / Bombay House, Ito, Ward-2(3)(3), 2Nd Floor, 24, Room No.556, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Road, Pan: Aaacl 1838J Churchgate, Mumbai - 400020 (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2008-09 ACIT 2(3), M/s. Trent Ltd., Room No.552, Bombay House, 24, 5th Floor, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Marg, PAN: AAACL 1838J Mumbai - 400020 (Appellant) (Respondent) Assessment Year: 2009-10 & Assessment Year: 2013-14 M/s. Trent Ltd., ACIT(OSD) 2(3) / Bombay House, ITO, Ward-2(3)(3), 2nd Floor, 24, Room No.556, Vs. Homi Mody Street, Aayakar Bhavan, Fort, Mumbai – 400 001 M.K. Road, PAN: AAACL 1838J Churchgate, M…

DCIT 12 (2)(2), MUMBAI vs. M/S HATHWAY INVESTMENTS PVT LTD., MUMBAI

In the result, appeal filed by the revenue is dismissed

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2012-13 Dcit-12(2)(2), M/S Hathway Investments Pvt. Room No. 128F, 1St Floor, Ltd., Aayakar Bhawan, Churchgate, 4Th Floor, Rahejas, Corner Of Mumbai - 400020 Vs. Main Avenue & V P Road, Santacruz (West), Mumbai - 400054 Pan: Aaach1675B (Appellant) (Respondent) Revenue By : Shri Gurbinder Singh (Dr) Assessee By : None Date Of Hearing: 04/05/2021 Date Of Pronouncement: 02/06/2021

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2012-13 DCIT-12(2)(2), M/s Hathway Investments Pvt. Room No. 128F, 1st Floor, Ltd., Aayakar Bhawan, Churchgate, 4th Floor, Rahejas, Corner of Mumbai - 400020 Vs. Main Avenue & V P Road, Santacruz (West), Mumbai - 400054 PAN: AAACH1675B (Appellant) (Respondent) Revenue by : Shri Gurbinder Singh (DR) Assessee by : None Date of Hearing: 04/05/2021 Date of Pronouncement: 02/06/2021 O R D E R PER SAKTIJIT DEY, JM This is an appeal by the revenue agains…

TRENT LTD,MUMBAI vs. ADDL. C.I.T.-2(3), MUMBAI

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Trent Ltd., V. Add. Cit – 2(3) Bombay House, 2Nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai Mumbai – 400 001 Pan: Aaacl1838J (Appellant) (Respondent) Addl. Cit – 2(3) V. M/S. Trent Ltd., Room No. 556, 5Th Floor Bombay House, 2Nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai - 400 020 Mumbai – 400 001 Pan: Aaacl1838J (Appellant) (Respondent) M/S. Trent Ltd., V. Dy. Cit – 2(3) Bombay House, 2Nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai Mumbai – 400 001 Pan: Aaacl1838J (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M/s. Trent Ltd., v. Add. CIT – 2(3) Bombay House, 2nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai Mumbai – 400 001 PAN: AAACL1838J (Appellant) (Respondent) Addl. CIT – 2(3) v. M/s. Trent Ltd., Room No. 556, 5th Floor Bombay House, 2nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai - 400 020 Mumbai – 400 001 PAN: AAACL1838J (Appellant) (Respondent) M/s. Trent Ltd., v. Dy. CIT – 2(3) Bombay House, 2nd Floor, 24 Aa…

DCIT 7(3)(2), MUMBAI vs. PIRAMAL ENTERRISES LTD, MUMBAI

In the result, the appeal is dismissed

Bench: Sri Saktijit Dey, Jm & Sri S Rifaur Rahman, Am आयकर अपील सुं./ Ita No. 1799/Mum/2016 (यनर्ाािण वर्ा / Assessment Year 2011-12) The Dy. Commissioner Of Piramal Enterprises Limited Income-Tax, Range-7(3)(2), (Formerly Known As Piramal Room No. 669A, 6 Th Floor, Healthcare Limited) बनाम/ Aayakar Bhavan, Piramal Tower, Ganpatrao Vs. Mumbai-400 020 Kadam Marg, Lower Parel, Mumbai-400 013 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aaacn4538P आयकर अपील सुं./ Ita No. 850/Mum/2015 (यनर्ाािण वर्ा / Assessment Year 2011-12) Piramal Enterprises Limited The Dy. Commissioner Of (Formerly Known As Piramal Income-Tax, Range-7(3)(2), Healthcare Limited) Room No. 669A, 6 Th Floor, बनाम/ Piramal Tower, Ganpatrao Aayakar Bhavan, Vs. Kadam Marg, Lower Parel, Mumbai-400 020 Mumbai-400 013 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओि से / Appellant By : Shri A Mohan, Cit Dr प्रत्यर्थी की ओि से / Respondent By : Shri Jehangir D. Mistri, Madhur Agrawal, Ronak Doshi, Ars’ सुनवाई की िािीख / Date Of Hearing: 16.03.2020 घोर्णा की िािीख / Date Of Pronouncement: 27.05.2020

…आयकर अपीलीय अधिकरण “J” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI श्री शक्तिजीि डे,न्याययक सदस्य एवं श्री एस रिफ़ौि िहमान, लेखा सदस्य के समक्ष । BEFORE SRI SAKTIJIT DEY, JM AND SRI S RIFAUR RAHMAN, AM आयकर अपील सुं./ ITA No. 1799/Mum/2016 (यनर्ाािण वर्ा / Assessment Year 2011-12) The Dy. Commissioner of Piramal Enterprises Limited Income-tax, Range-7(3)(2), (Formerly known as Piramal Room No. 669A, 6 th Floor, Healthcare Limited) बनाम/ Aayakar Bhavan, Piramal tower, Ganpatrao Vs. Mumbai-400 020 Kadam Marg, Lower Parel, Mumbai-400 013 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent…

MAHENDRA BROTHERS EXPORTS PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 1(2), MUMBAI

In the result, the appeal filed by the assessee is hereby ordered to be partly allowed

Bench: Shri Amarjit Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं/ I.T.A. No.5218/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2008-09) बिधम/ Mahendra Brothers Exports Dcit-Central Circle-1(2) 904, 9Th Floor, Old Cgo Pvt. Ltd. Vs. Ce-7011-15, 8Th Floor, Building, M.K. Road, Bharat Diamond Bourse, Mumbai-400020. Bandra Kurla Complex, Bandra (E), Mumbai- 400051. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aafcm0246E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Karan Lala Revenue By: Ms. Jothilakshmi Nayak (Dr) सुनवाई की तारीख / Date Of Hearing: 10/02/2020 घोषणा की तारीख /Date Of Pronouncement: 19/03/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 20.06.2018 Passed By The Commissioner Of Income Tax (Appeals) - 48, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2008- 09. 2. The Assessee Has Raised The Following Grounds: -

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं/ I.T.A. No.5218/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2008-09) बिधम/ Mahendra Brothers Exports DCIT-Central Circle-1(2) 904, 9th Floor, Old CGO Pvt. Ltd. Vs. CE-7011-15, 8th Floor, Building, M.K. Road, Bharat Diamond Bourse, Mumbai-400020. Bandra Kurla Complex, Bandra (E), Mumbai- 400051. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAFCM0246E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Karan Lala Revenue by: Ms. Jothilakshmi Nayak (DR) सुनवाई की तारीख / Date…

DCIT CIR 7(3)(2), MUMBAI vs. PIRAMAL ENTERPRISES LTD, MUMBAI

In the result, appeal filed by the revenue is dismissed

Bench: Shri Mahavir Singh & Shri G. Manjunathapiramal Enterprise Limited Vs. Addl.Cit, Range-7(3) (Formerly Known As Piramal Aaykar Bhawan Healthcare Limited) M.K.Road Piramal Tower Mumbai-400 020 Ganpatrao Kadam Marg Lower Parel Mumbai-400 013

…IN THE INCOME TAX APPELLATE TRIBUNAL “J”, BENCH MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Piramal Enterprise Limited Vs. Addl.CIT, Range-7(3) (formerly known as Piramal Aaykar Bhawan Healthcare Limited) M.K.Road Piramal Tower Mumbai-400 020 Ganpatrao Kadam Marg Lower Parel Mumbai-400 013 PAN/GIR No.AAACN4538P (Appellant) .. (Respondent) & DCIT,Circle-7(3)(2) Vs. Piramal Enterprise Limited 622, (formerly known as Piramal Aaykar Bhawan Healthcare Limited) M.K.Road Piramal Tower Mumbai-400 020 Ganpatrao Kadam Marg Lower Parel Mumbai-400 013 PAN/GIR No.AAACN4538P (…

TATVA GLOABAL ENVIRONMENT LTD,MUMBAI vs. ITO 9(3)(3), MUMBAI

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

Bench: Shri Pawan Singh & Shri Rajesh Kumartatva Global Environment Ltd Vs Ito-9(3)(3), (Now Known As Tatva Global Aayakar Bhawan, M.K. Road, Environment Pvt Ltd) Mumbai Uniphos House, C D Marg, Opp Madhu Park, Khar (W) Mumbai 400 052 Pan : Aaics1718A Appellant Respondednt Dcit, Cent.Cir.6(3), Vs Tatva Global Environment Ltd Mumbai (Now Known As Tatva Global Environment Pvt Ltd) Uniphos House, C D Marg, Opp Madhu Park, Khar (W) Mumbai 400 052 Pan : Aaics1718A Appellant Respondednt

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI PAWAN SINGH JUDICIAL MEMBER & SHRI RAJESH KUMAR ACCOUNTANT MEMBER Tatva Global Environment Ltd vs ITO-9(3)(3), (Now known as Tatva Global Aayakar Bhawan, M.K. Road, Environment Pvt Ltd) Mumbai Uniphos House, C D Marg, Opp Madhu Park, Khar (W) Mumbai 400 052 PAN : AAICS1718A APPELLANT RESPONDEDNT DCIT, Cent.Cir.6(3), vs Tatva Global Environment Ltd Mumbai (Now known as Tatva Global Environment Pvt Ltd) Uniphos House, C D Marg, Opp Madhu Park, Khar (W) Mumbai 400 052 PAN : AAICS1718A APPELLANT RESPONDEDNT Assessee by Shri Kirit Kamdar & Avin…

BNP PARIBAS INDIA SOLUTIONS PRIATE LIMITED,MUMBAI vs. THE DY. COMMISSIONER OF INCOME TAX-CIRCLE 12(1)(2), MUMBAI

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

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm It(Tp)A No.2046/Mum/2016 (Assessment Year :2011-12) M/S. Bnp Paribas India Vs. The Dy. Commissioner Of Solutions Private Limited Income Tax – Circle Unit No.601, Infinity 12(1)(2), Mumbai Building No.4, 6Th Floor Room No.223, 2Nd Floor, Off. Film City Road, Aayakar Bhavan Malad (East), M.K.Marg, Mumbai – 400 097 Mumbai – 400 020 Pan/Gir No.Aaccb5717E (Appellant) .. (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAVISH SOOD, JM IT(TP)A No.2046/Mum/2016 (Assessment Year :2011-12) M/s. BNP Paribas India Vs. The Dy. Commissioner of Solutions Private Limited Income Tax – Circle Unit No.601, Infinity 12(1)(2), Mumbai Building No.4, 6th Floor Room No.223, 2nd Floor, Off. Film City Road, Aayakar Bhavan Malad (East), M.K.Marg, Mumbai – 400 097 Mumbai – 400 020 PAN/GIR No.AACCB5717E (Appellant) .. (Respondent) Assessee by Shri Farrokh V Irani Revenue by Shri Anand Mohan Date of Hearing 04/07/2019 Date of Pronouncement 10/07/2019 आदेश…