Piramal Glass Limited v. DCIT

DCIT RG. - 6(3), MUMBAI vs. M/S. KANSAI NEROLAC PAINTS LTD., MUMBAI

Accordingly we see no infirmity in the decision of CIT(A) and uphold the decision of the CIT(A). This ground of the revenue is dismissed

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.3384/Mum/2014 - Assessment year: 2008-09 I.T.A. No.3385/Mum/2014 - Assessment year: 2009-10 I.T.A. No.3642/Mum/2016 - Assessment year: 2010-11 I.T.A. No.4562/Mum/2017 - Assessment year: 2011-12 Kansai Nerolac Paints Limited vs Addl CIT, Range 6(2), Mumbai Room No.669, 5th Floor, (Erstwhile known as Goodlas Nerolac Paints Limited), Nerolac Aayakar Bhavan, M.K. Marg, House, G.K. Marg, Lower Power, Mumbai-400 020 Mumbai-400 013 PAN : AAACG1376N ASSESSEE RESPONDE…

M/S. KANSAI NEROLAC PAINTS LTD.,MUMBAI vs. DCIT RG. - 6(3), MUMBAI

Accordingly we see no infirmity in the decision of CIT(A) and uphold the decision of the CIT(A). This ground of the revenue is dismissed

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.3384/Mum/2014 - Assessment year: 2008-09 I.T.A. No.3385/Mum/2014 - Assessment year: 2009-10 I.T.A. No.3642/Mum/2016 - Assessment year: 2010-11 I.T.A. No.4562/Mum/2017 - Assessment year: 2011-12 Kansai Nerolac Paints Limited vs Addl CIT, Range 6(2), Mumbai Room No.669, 5th Floor, (Erstwhile known as Goodlas Nerolac Paints Limited), Nerolac Aayakar Bhavan, M.K. Marg, House, G.K. Marg, Lower Power, Mumbai-400 020 Mumbai-400 013 PAN : AAACG1376N ASSESSEE RESPONDE…

KANSAI NEROLAC PAINTS LTD,MUMBAI vs. DCIT RG 6(2), MUMBAI

Accordingly we see no infirmity in the decision of CIT(A) and uphold the decision of the CIT(A). This ground of the revenue is dismissed

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.3384/Mum/2014 - Assessment year: 2008-09 I.T.A. No.3385/Mum/2014 - Assessment year: 2009-10 I.T.A. No.3642/Mum/2016 - Assessment year: 2010-11 I.T.A. No.4562/Mum/2017 - Assessment year: 2011-12 Kansai Nerolac Paints Limited vs Addl CIT, Range 6(2), Mumbai Room No.669, 5th Floor, (Erstwhile known as Goodlas Nerolac Paints Limited), Nerolac Aayakar Bhavan, M.K. Marg, House, G.K. Marg, Lower Power, Mumbai-400 020 Mumbai-400 013 PAN : AAACG1376N ASSESSEE RESPONDE…

KANSAI NEROLAC PAINTS LIMITED (ERSTWHILE KNOWN AS GOODLASS NEROLAC PAINTS LIMITED),MUMBAI vs. ADDL. CIT, RANGE 6 (2), MUMBAI

Accordingly we see no infirmity in the decision of CIT(A) and uphold the decision of the CIT(A). This ground of the revenue is dismissed

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.3384/Mum/2014 - Assessment year: 2008-09 I.T.A. No.3385/Mum/2014 - Assessment year: 2009-10 I.T.A. No.3642/Mum/2016 - Assessment year: 2010-11 I.T.A. No.4562/Mum/2017 - Assessment year: 2011-12 Kansai Nerolac Paints Limited vs Addl CIT, Range 6(2), Mumbai Room No.669, 5th Floor, (Erstwhile known as Goodlas Nerolac Paints Limited), Nerolac Aayakar Bhavan, M.K. Marg, House, G.K. Marg, Lower Power, Mumbai-400 020 Mumbai-400 013 PAN : AAACG1376N ASSESSEE RESPONDE…

KANSAI NEROLAC PAINTS LIMITED (ERSTWHILE KNOWN AS GOODLASS NEROLAC PAINTS LIMITED),MUMBAI vs. ADDL CIT, RANGE 6 (2), MUMBAI

Accordingly we see no infirmity in the decision of CIT(A) and uphold the decision of the CIT(A). This ground of the revenue is dismissed

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.3384/Mum/2014 - Assessment year: 2008-09 I.T.A. No.3385/Mum/2014 - Assessment year: 2009-10 I.T.A. No.3642/Mum/2016 - Assessment year: 2010-11 I.T.A. No.4562/Mum/2017 - Assessment year: 2011-12 Kansai Nerolac Paints Limited vs Addl CIT, Range 6(2), Mumbai Room No.669, 5th Floor, (Erstwhile known as Goodlas Nerolac Paints Limited), Nerolac Aayakar Bhavan, M.K. Marg, House, G.K. Marg, Lower Power, Mumbai-400 020 Mumbai-400 013 PAN : AAACG1376N ASSESSEE RESPONDE…

ACIT CIR 6(3), MUMBAI vs. HINDALCO INDUSTRIES LTD, MUMBAI

In the result, the appeal of the learned Assessing Officer is partly allowed

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm Addl Cit Range 6(3) M/S Hindalco Industries Ltd 5Th Floor, Room No. 522, 3Rd Floor, Century Bhavan, Dr A.B. Vs. Rd, Worli Aayakar Bhavan,M.K. Road, Mumbai-400 030 Mumbai-20 (Appellant) (Respondent) Dcit, Cir- 6(3) M/S Hindalco Industries Ltd 5Th Floor, Room No. 522, 3Rd Floor, Century Bhavan, Dr A.B. Vs. Aayakar Bhavan,M.K. Road, Rd, Worli Mumbai-400 030 Mumbai-20 (Appellant) (Respondent) Pan No. Aaach1201R

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL, JM ADDL CIT Range 6(3) M/s Hindalco Industries Ltd 5th Floor, Room No. 522, 3rd Floor, Century Bhavan, Dr A.B. Vs. Rd, Worli Aayakar Bhavan,M.K. Road, Mumbai-400 030 Mumbai-20 (Appellant) (Respondent) DCIT, CIR- 6(3) M/s Hindalco Industries Ltd 5th Floor, Room No. 522, 3rd Floor, Century Bhavan, Dr A.B. Vs. Aayakar Bhavan,M.K. Road, Rd, Worli Mumbai-400 030 Mumbai-20 (Appellant) (Respondent) PAN No. AAACH1201R Assessee by : Shri Percy Pardiwala & S.M. Bandi Revenue by : Dr. Samuel Pitta –SR AR Da…

HINDALCO INDUSTRIES LTD,MUMBAI vs. ADDL CIT RG 6(3), MUMBAI

In the result, the appeal of the learned Assessing Officer is partly allowed

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm Addl Cit Range 6(3) M/S Hindalco Industries Ltd 5Th Floor, Room No. 522, 3Rd Floor, Century Bhavan, Dr A.B. Vs. Rd, Worli Aayakar Bhavan,M.K. Road, Mumbai-400 030 Mumbai-20 (Appellant) (Respondent) Dcit, Cir- 6(3) M/S Hindalco Industries Ltd 5Th Floor, Room No. 522, 3Rd Floor, Century Bhavan, Dr A.B. Vs. Aayakar Bhavan,M.K. Road, Rd, Worli Mumbai-400 030 Mumbai-20 (Appellant) (Respondent) Pan No. Aaach1201R

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL, JM ADDL CIT Range 6(3) M/s Hindalco Industries Ltd 5th Floor, Room No. 522, 3rd Floor, Century Bhavan, Dr A.B. Vs. Rd, Worli Aayakar Bhavan,M.K. Road, Mumbai-400 030 Mumbai-20 (Appellant) (Respondent) DCIT, CIR- 6(3) M/s Hindalco Industries Ltd 5th Floor, Room No. 522, 3rd Floor, Century Bhavan, Dr A.B. Vs. Aayakar Bhavan,M.K. Road, Rd, Worli Mumbai-400 030 Mumbai-20 (Appellant) (Respondent) PAN No. AAACH1201R Assessee by : Shri Percy Pardiwala & S.M. Bandi Revenue by : Dr. Samuel Pitta –SR AR Da…

ABBOTT HEALTHCARE P. LTD,MUMBAI vs. ACIT 2(1)(1), MUMBAI

Bench: Shri Vikas Awasthy & Shri Amarjit Singh आअसं.570/मुं/2018 ("न.व. 2011-12) Abbott Healthcare Private Limited., 4, Corporate Park, Sion -Trombay Road, Chembur, Mumbai 400 071. Pan: Aaack-3935-D ..... अपीलाथ" /Appellant बनाम Vs. Asstt. Commissioner Of Income Tax, Circle 2(1)(1), Room No.561, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : S/Shri Raghavendra Singh/ Lokesh Shah/Kiran Belkar ""तवाद" "वारा/Respondent By : Smt. Monica Khare सुनवाई क" "त"थ/ Date Of Hearing : 04/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 02/08/2022 आदेश/ Order Per Vikas Awasthy, Jm:

…आयकर अपील"य अ"धकरण मुंबई पीठ “ के ” "ी "वकास अव"थी, "या"यक सद"य एवं "ी अमरजीत "संह, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ K”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH , ACCOUNTANT MEMBER आअसं.570/मुं/2018 ("न.व. 2011-12) Abbott Healthcare Private Limited., 4, Corporate Park, Sion -Trombay Road, Chembur, Mumbai 400 071. PAN: AAACK-3935-D ..... अपीलाथ" /Appellant बनाम Vs. Asstt. Commissioner of Income Tax, Circle 2(1)(1), Room No.561, 5th Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : S/Shri Ragha…

KANSAI NEROLAC PAINTS LTD,MUMBAI vs. ADDL CIT RG 6(2), MUMBAI

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6789/Mum/2013 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ Dcit Circle -6(2) M/S. Kansai Nerolac Paints Ltd., R.No. 563, Aayakar Bhavan, Nerolac House, K.G. Marg, M.K. Road, Churchgate, V. Lower Parel, Mumbai-400020 Mumbai-400013 स्थायी ऱेखा सं./ Pan :Aaacg1376N (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./I.T.A. No.7196/Mum/2013 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ M/S. Kansai Nerolac Paints Addl. Cit Circle -6(2) Ltd., R.No. 669, Nerolac House, K.G. Marg, Aayakar Bhavan, V. Lower Parel, Mumbai 400013 M.K. Road, Mumbai- 400020 स्थायी ऱेखा सं./ Pan : Aaacg1376N (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

…आयकर अपीऱीय अधिकरण “K” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.6789/Mum/2013 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ DCIT Circle -6(2) M/s. Kansai Nerolac Paints Ltd., R.No. 563, Aayakar Bhavan, Nerolac House, K.G. Marg, M.K. Road, Churchgate, v. Lower Parel, Mumbai-400020 Mumbai-400013 स्थायी ऱेखा सं./ PAN :AAACG1376N (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./I.T.A. No.7196/Mum/2013 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ M/s. Kansai…

DCIT 6(2), MUMBAI vs. KANSAI NEROLAC PAINTS LTD, MUMBAI

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6789/Mum/2013 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ Dcit Circle -6(2) M/S. Kansai Nerolac Paints Ltd., R.No. 563, Aayakar Bhavan, Nerolac House, K.G. Marg, M.K. Road, Churchgate, V. Lower Parel, Mumbai-400020 Mumbai-400013 स्थायी ऱेखा सं./ Pan :Aaacg1376N (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./I.T.A. No.7196/Mum/2013 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ M/S. Kansai Nerolac Paints Addl. Cit Circle -6(2) Ltd., R.No. 669, Nerolac House, K.G. Marg, Aayakar Bhavan, V. Lower Parel, Mumbai 400013 M.K. Road, Mumbai- 400020 स्थायी ऱेखा सं./ Pan : Aaacg1376N (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

…आयकर अपीऱीय अधिकरण “K” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.6789/Mum/2013 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ DCIT Circle -6(2) M/s. Kansai Nerolac Paints Ltd., R.No. 563, Aayakar Bhavan, Nerolac House, K.G. Marg, M.K. Road, Churchgate, v. Lower Parel, Mumbai-400020 Mumbai-400013 स्थायी ऱेखा सं./ PAN :AAACG1376N (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./I.T.A. No.7196/Mum/2013 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ M/s. Kansai…