What is Pragathi Krishna Gramin Bank v. JCIT authority for?

No disallowance under Section 14A of the Income-tax Act is warranted when the assessee's own interest-free funds are sufficient to cover the tax-free investments made.

How many judgments cite Pragathi Krishna Gramin Bank v. JCIT?

64 judgments on BharatTax cite Pragathi Krishna Gramin Bank v. JCIT (95 Taxmann.com 41), spanning 2019 to 2025.

Which sections of the Income Tax Act does Pragathi Krishna Gramin Bank v. JCIT come up under?

It is most often cited in judgments turning on Section 14A, Section 8D, Section 143(2), Section 143(3), Section 10(34), Section 10A.

Pragathi Krishna Gramin Bank v. JCIT (95 Taxmann.com 41)

Deputy Commissioner of Income Tax, Central Circle-1, Guwahati vs. Abci Infrastructures Private Limited, Kolkata

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT (KZ) & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 43/GTY/2022 Assessment Year: 2014-15 ABCI Infrastructure Private Limited........................Appellant [PAN: AACCM 3317 R] Vs. ACIT, Circle-15(1), Kolkata.………….......................Respondent I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 ACIT, Circle-15(1), Kolkata...............................…

Deputy Commissioner of Income Tax, Central Circle-1, Guwahati vs. Abci Infrastructures Private Limited, Kolkata

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT (KZ) & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 43/GTY/2022 Assessment Year: 2014-15 ABCI Infrastructure Private Limited........................Appellant [PAN: AACCM 3317 R] Vs. ACIT, Circle-15(1), Kolkata.………….......................Respondent I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 ACIT, Circle-15(1), Kolkata...............................…

Semit Pharmaceuticals & Chemicals Pvt. Ltd., Mumbai vs. DCIT, CC- 34, Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 7526/MUM/2018[2008-09]Status: DisposedITAT Mumbai24 Mar 2023AY 2008-09

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 115JSection 143(3)Section 14ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘G’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 6997/Mum/2018 (A.Y. 2006-07) I.T.A. No. 7526/Mum/2018 (A.Y. 2008-09) I.T.A. No. 6999/Mum/2018 (A.Y. 2010-11) I.T.A. No. 7000/Mum/2018 (A.Y. 2011-12) I.T.A. No. 1971/Mum/2019 (A.Y. 2013-14) Vs. DCIT, CC-34 M/s. Semit Pharmaceuticals Pvt. Ltd. Mumbai Unit No. A-38, Royal Industrial Estate 5B Naigaon Cross Road Wadala, Mumbai-400 031. (Appellant) (Respondent) Assessee by Shri Mani Jain Department by Dr. Kishor Dhule Date of Hearing 08.02.2023 Date of Pronouncement 24.03.2023…

Semit Pharmaceuticals & Chemicals Pvt. Ltd., Mumbai vs. DCIT, CC- 34, Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 6997/MUM/2018[2006-07]Status: DisposedITAT Mumbai24 Mar 2023AY 2006-07

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 115JSection 143(3)Section 14ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘G’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 6997/Mum/2018 (A.Y. 2006-07) I.T.A. No. 7526/Mum/2018 (A.Y. 2008-09) I.T.A. No. 6999/Mum/2018 (A.Y. 2010-11) I.T.A. No. 7000/Mum/2018 (A.Y. 2011-12) I.T.A. No. 1971/Mum/2019 (A.Y. 2013-14) Vs. DCIT, CC-34 M/s. Semit Pharmaceuticals Pvt. Ltd. Mumbai Unit No. A-38, Royal Industrial Estate 5B Naigaon Cross Road Wadala, Mumbai-400 031. (Appellant) (Respondent) Assessee by Shri Mani Jain Department by Dr. Kishor Dhule Date of Hearing 08.02.2023 Date of Pronouncement 24.03.2023…

ACIT, Central Circle-1(2), Chennai vs. M/S Empee Sugars & Chemicals P Limited, Chennai

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

ITA 1122/CHNY/2022[2013-14]Status: DisposedITAT Chennai31 Jan 2023AY 2013-14

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.1122/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 The Assistant Commissioner Of Vs. M/S. Empee Sugars & Chemicals P Income Tax, Limited, No. 59, Empee Towers, Central Circle 1(2), Harris Road, Pudupet, Chennai Chennai 600 002. [Pan:Aabce5658G] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri D. Hema Bhupal, Jcit : ""थ" की ओर से/Respondent By None : सुनवाई की तारीख/ Date Of Hearing 23.01.2023 : घोषणा की तारीख /Date Of Pronouncement : 31.01.2023 आदेश /O R D E R Per V. Durga Rao:

Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ 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. No.1122/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 The Assistant Commissioner of Vs. M/s. Empee Sugars & Chemicals P Income Tax, Limited, No. 59, Empee Towers, Central Circle 1(2), Harris Road, Pudupet, Chennai Chennai 600 002. [PAN:AABCE5658G] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by Shri D. Hema Bhupal, JCIT…

M/S United Spirits Limited, Bangalore vs. Joint Commissioner of Income Tax Special Range-7, Bangalore

In the result, ground 7 is allowed for statistical purposes

ITA 3091/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Nov 2022AY 2014-15

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(Tp)A No.3091/Bang/2018 : Asst.Year 2014-2015 M/S.United Spirits Limited The Joint Commissioner Of 6Th Floor, Ub Towers, Income-Tax, Special Range-7 V. Bangalore. # 24 Vittal Mallya Road Bangalore – 560 001. Pan : Aaccm8043J. (Appellant) (Respondent)

For Appellant: Sri.Percy Pardiwala, Senior Counsel and Sri.Ankur Pai, AdvocateFor Respondent: Sri. Manjunath Karkihalli, CIT –DR

Section 115PSection 143(2)Section 143(3)Section 14ASection 234BSection 36(1)(iii)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM IT(TP)A No.3091/Bang/2018 : Asst.Year 2014-2015 M/s.United Spirits Limited The Joint Commissioner of 6th Floor, UB Towers, Income-tax, Special Range-7 v. Bangalore. # 24 Vittal Mallya Road Bangalore – 560 001. PAN : AACCM8043J. (Appellant) (Respondent) Appellant by : Sri.Percy Pardiwala, Senior Counsel and Sri.Ankur Pai, Advocate Respondent by : Sri. Manjunath Karkihalli, CIT –DR Date of Pronouncement : 22.11.2022 Date of Hearing : 17.11.2022 O R D E R Per George George K, JM : This…

M/S United Breweries Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 481/BANG/2018[2012-13]Status: DisposedITAT Bangalore11 Nov 2022AY 2012-13

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.K.Sankar Ganesh, JCIT –DR

Section 115JSection 143(2)Section 143(3)Section 14ASection 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.481/Bang/2018 : Asst.Year 2012-2013 M/s.United Breweries Limited The Deputy Commissioner of Level-4, UB Tower, UB City Income-tax, Circle 7(1)(1) v. No.24, Vittal Mallya Road Bangalore. Bangalore – 560 001. PAN : AAACU6053C. (Assessee) (Respondent) Assessee by : Sri.K.R.Vasudevan, Advocate Respondent by : Sri.K.Sankar Ganesh, JCIT –DR Date of Pronouncement : 11.11.2022 Date of Hearing : 02.11.2022 O R D E R Per George George K, JM : This appeal at the instance of the assessee is dir…

DCIT Central Circle-01, New Delhi vs. Sahara India Mass Communication, Lucknow Up

In the result, the appeal of the Revenue is dismissed

ITA 6456/DEL/2019[2016-17]Status: DisposedITAT Delhi31 Oct 2022AY 2016-17

Bench: Sh. Kul Bharatdr. B. R. R. Kumarita No. 6456/Del/2019 : Asstt. Year : 2016-17 Dcit, Vs M/S Sahara India Mass Communication Central Circle-01, 1, Kapoorthala Complex, Sahara India New Delhi Bhawan, Aliganj, Lucknow-226024 (Appellant) (Respondent) Pan No. Aajfs8722L Assessee By : Sh. Paritosh Garg, Adv. Revenue By : Sh. Kanav Bali, Sr. Dr Date Of Hearing: 26.10 .2022 Date Of Pronouncement: 31.10.2022

For Appellant: Sh. Paritosh Garg, AdvFor Respondent: Sh. Kanav Bali, Sr. DR

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6456/Del/2019 : Asstt. Year : 2016-17 DCIT, Vs M/s Sahara India Mass Communication Central Circle-01, 1, Kapoorthala Complex, Sahara India New Delhi Bhawan, Aliganj, Lucknow-226024 (APPELLANT) (RESPONDENT) PAN No. AAJFS8722L Assessee by : Sh. Paritosh Garg, Adv. Revenue by : Sh. Kanav Bali, Sr. DR Date of Hearing: 26.10 .2022 Date of Pronouncement: 31.10.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the Revenue agains…

Dhumal Industries, Nashik vs. Deputy Commissioner of Income-Tax, Circle - 1, Nashik

In the result, the appeal filed by the assessee in ITA

ITA 994/PUN/2019[2013-14]Status: DisposedITAT Pune26 Sept 2022AY 2013-14

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.993 & 994/Pun/2019 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 Dhumal Industries, Vs. Dcit, Circle-1, Nashik. E-36, D Road, Midc, Satpur, Nashik- 422007. Pan : Aacfd0528N Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 26.09.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- 1, Nashik [‘The Cit(A)’] Dated 08.05.2019 For The Assessment Years 2012-13 & 2013-14 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.993/Pun/2019 For The Assessment Year 2012-13 Are Stated Herein.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.993 & 994/PUN/2019 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 Dhumal Industries, Vs. DCIT, Circle-1, Nashik. E-36, D Road, MIDC, Satpur, Nashik- 422007. PAN : AACFD0528N Appellant Respondent Assessee by : Shri Pramod S. Shingte Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 26.09.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the assessee directed against the separate or…

Dhumal Industries, Nashik vs. Deputy Commissioner of Income-Tax, Circle - 1, Nashik

In the result, the appeal filed by the assessee in ITA

ITA 993/PUN/2019[2012-13]Status: DisposedITAT Pune26 Sept 2022AY 2012-13

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.993 & 994/Pun/2019 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 Dhumal Industries, Vs. Dcit, Circle-1, Nashik. E-36, D Road, Midc, Satpur, Nashik- 422007. Pan : Aacfd0528N Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 26.09.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- 1, Nashik [‘The Cit(A)’] Dated 08.05.2019 For The Assessment Years 2012-13 & 2013-14 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.993/Pun/2019 For The Assessment Year 2012-13 Are Stated Herein.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.993 & 994/PUN/2019 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 Dhumal Industries, Vs. DCIT, Circle-1, Nashik. E-36, D Road, MIDC, Satpur, Nashik- 422007. PAN : AACFD0528N Appellant Respondent Assessee by : Shri Pramod S. Shingte Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 26.09.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the assessee directed against the separate or…

L/H Manjusha Anil. Lodha, Late Shri Anil B. Lodha, Nashik vs. Assistant Commissioner of Income-Tax, Circle - 1, Nashik

In the result, the appeal filed by the assessee stands partly allowed

ITA 995/PUN/2019[2014-15]Status: DisposedITAT Pune23 Aug 2022AY 2014-15

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Arvind Deasai

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.995/PUN/2019 िनधा"रण वष" / Assessment Year: 2014-15 L/h Manjusha Anil Lodha, Vs. ACIT, Circle-1, Nashik. Late Shri Anil Bansilal Lodha, Mangal Bhavan, Opp. Swami Vivekananda School, Panchawati, Nashik-422003. PAN : AAGPL1981M Appellant Respondent Assessee by : Shri Pramod S. Shingte Revenue by : Shri Arvind Deasai Date of hearing : 04.08.2022 Date of pronouncement : 23.08.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed…

JCIT (OSD), Circle 14, Pune vs. Kumar Builder Mumbai Realty Private Limited, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 22/PUN/2020[2014-15]Status: DisposedITAT Pune22 Aug 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Abhinay Kumbhar &

Section 143(3)Section 14ASection 36(1)(iii)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-2 20/PUN/2020 JCIT (OSD), Circle- Kumar Urban 2013-14 21/PUN/2020 14, Pune. Development Private 2014-15 Limited, 10th Floor, Kumar Business Centre, CTS No.29, Opp. Pune Central Bund Garden, Pune-411001. PAN : AAACK7659N 3 22/PUN/2020 JCIT (OSD), Circle- Kumar Builder 2014-15 14, Pune. Mumbai Realty Private Limited, 10th Floor, Kumar Business Centre, CTS No.29, Opp. Pune Central Bund Garden, Pune-4…

JCIT (OSD), Circle 14, Pune vs. Kumar Urban Development Private Limited, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 21/PUN/2020[2014-15]Status: DisposedITAT Pune22 Aug 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Abhinay Kumbhar &

Section 143(3)Section 14ASection 36(1)(iii)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-2 20/PUN/2020 JCIT (OSD), Circle- Kumar Urban 2013-14 21/PUN/2020 14, Pune. Development Private 2014-15 Limited, 10th Floor, Kumar Business Centre, CTS No.29, Opp. Pune Central Bund Garden, Pune-411001. PAN : AAACK7659N 3 22/PUN/2020 JCIT (OSD), Circle- Kumar Builder 2014-15 14, Pune. Mumbai Realty Private Limited, 10th Floor, Kumar Business Centre, CTS No.29, Opp. Pune Central Bund Garden, Pune-4…

JCIT (OSD), Circle 14, Pune vs. Kumar Urban Development Private Limited, Pune

In the result, the appeal filed by the Revenue in ITA

ITA 20/PUN/2020[2013-14]Status: DisposedITAT Pune22 Aug 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Abhinay Kumbhar &

Section 143(3)Section 14ASection 36(1)(iii)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-2 20/PUN/2020 JCIT (OSD), Circle- Kumar Urban 2013-14 21/PUN/2020 14, Pune. Development Private 2014-15 Limited, 10th Floor, Kumar Business Centre, CTS No.29, Opp. Pune Central Bund Garden, Pune-411001. PAN : AAACK7659N 3 22/PUN/2020 JCIT (OSD), Circle- Kumar Builder 2014-15 14, Pune. Mumbai Realty Private Limited, 10th Floor, Kumar Business Centre, CTS No.29, Opp. Pune Central Bund Garden, Pune-4…

Amj Land Holdings Limited, Pune vs. Assistant Commissioner of Income-Tax, Circle - 10, Pune

In the result, the appeal filed by the assessee is partly allowed

ITA 228/PUN/2019[2014-15]Status: DisposedITAT Pune01 Aug 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.228/Pun/2019 निर्धारण वषा / Assessment Year : 2014-15 Amj Land Holdings Limited (Formerly Known As Pudumjee Pulp & Paper Mills Ltd.) Thergaon, Pune – 411033 Pan: Aabcp0310Q .......अऩीऱाथी / Appellant बिधम / V/S. The Asst. Commissioner Of Income Tax, Circle 10, Pune ……प्रत्यथी / Respondent

For Appellant: Shri Nikhil S PathakFor Respondent: Shri S.P. Walimbe

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.228/PUN/2019 निर्धारण वषा / Assessment Year : 2014-15 AMJ Land Holdings Limited (Formerly known as Pudumjee Pulp & Paper Mills Ltd.) Thergaon, Pune – 411033 PAN: AABCP0310Q .......अऩीऱाथी / Appellant बिधम / V/s. The Asst. Commissioner of Income Tax, Circle 10, Pune ……प्रत्यथी / Respondent Assessee by : Shri Nikhil S Pathak Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 13-07-2022 घोषणा की तारीख / Date of Pronouncement : 01…

Aurangabad Electricals Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Pune

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

ITA 225/PUN/2019[2015-16]Status: DisposedITAT Pune20 Jul 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.199/Pun/2019 निर्धारण वषा / Assessment Year : 2015-16 The Dy. Commissioner Of Income Tax, Circle-8, Pune .......अऩीऱाथी / Appellant बिधम / V/S. M/S. Aurangabad Electricals Limited, B-7, Midc Chakan, Tal Khed, Pune – 410501 Pan: Aacca2867L ……प्रत्यथी / Respondent

For Appellant: Shri Sharad ShahFor Respondent: Shri Arvind Desai

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.199/PUN/2019 निर्धारण वषा / Assessment Year : 2015-16 The Dy. Commissioner of Income Tax, Circle-8, Pune .......अऩीऱाथी / Appellant बिधम / V/s. M/s. Aurangabad Electricals Limited, B-7, MIDC Chakan, Tal Khed, Pune – 410501 PAN: AACCA2867L ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.225/PUN/2019 निर्धारण वषा / Assessment Year : 2015-16 M/s. Aurangabad Electricals Limited, B-7, MIDC Chakan, Tal Khed, Pune – 410501 PAN: AACCA2867L .......अऩी…

Deputy Commissioner of Income-Tax, Circle - 8, Pune vs. M/S. Aurangabad Electricals Limited, Pune

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

ITA 199/PUN/2019[2015-16]Status: DisposedITAT Pune20 Jul 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.199/Pun/2019 निर्धारण वषा / Assessment Year : 2015-16 The Dy. Commissioner Of Income Tax, Circle-8, Pune .......अऩीऱाथी / Appellant बिधम / V/S. M/S. Aurangabad Electricals Limited, B-7, Midc Chakan, Tal Khed, Pune – 410501 Pan: Aacca2867L ……प्रत्यथी / Respondent

For Appellant: Shri Sharad ShahFor Respondent: Shri Arvind Desai

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.199/PUN/2019 निर्धारण वषा / Assessment Year : 2015-16 The Dy. Commissioner of Income Tax, Circle-8, Pune .......अऩीऱाथी / Appellant बिधम / V/s. M/s. Aurangabad Electricals Limited, B-7, MIDC Chakan, Tal Khed, Pune – 410501 PAN: AACCA2867L ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.225/PUN/2019 निर्धारण वषा / Assessment Year : 2015-16 M/s. Aurangabad Electricals Limited, B-7, MIDC Chakan, Tal Khed, Pune – 410501 PAN: AACCA2867L .......अऩी…

United Breweries Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bengaluru

ITA 2569/BANG/2017[2013-14]Status: DisposedITAT Bangalore01 Jun 2022AY 2013-14

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 92Section 92B(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.2569/Bang/2017 Assessment years : 2013-14 United Breweries Ltd., Vs. The Deputy Commissioner UB Tower, UB City, of Income Tax, 24, Vittal Mallya Road, Circle 7(1)(1), Bangalore – 560 001. Bangalore. PAN: AAACU 6053C APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, Advocate Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 24.05.2022 Date of Pronouncement : 01.06.2022 O R D E R Per Padmavathy S., Accountant Member…

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

…bunal in group concern, namely: M/s. GMR Enterprises Private Limited v. DCIT (AY 2010- 11 to AY 2012-13) (ITA No. 2145, 2146 & 2148/Bang/2016)(Bang Trib.) • Decision of Hon’ble Karnataka High Court in case of Pragathi Krishna Gramin Bank vs JCIT reported in 95 Taxmann.com 41 • Decision of Hon’ble Supreme Court in case of PCIT v. State Bank of Patiala reported in 99 taxmann.com 286 • Decision of Hon’ble Delhi High Court in case of PCIT v. Caraf Builders & Constructions (P) Ltd. reported in 101 taxmann.com 167 • Maxopp Investment Ltd. v. CIT (402 ITR 640) (SC) B. The Ld.AR submitted that, in the event where own f…

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

…bunal in group concern, namely: M/s. GMR Enterprises Private Limited v. DCIT (AY 2010- 11 to AY 2012-13) (ITA No. 2145, 2146 & 2148/Bang/2016)(Bang Trib.) • Decision of Hon’ble Karnataka High Court in case of Pragathi Krishna Gramin Bank vs JCIT reported in 95 Taxmann.com 41 • Decision of Hon’ble Supreme Court in case of PCIT v. State Bank of Patiala reported in 99 taxmann.com 286 • Decision of Hon’ble Delhi High Court in case of PCIT v. Caraf Builders & Constructions (P) Ltd. reported in 101 taxmann.com 167 • Maxopp Investment Ltd. v. CIT (402 ITR 640) (SC) B. The Ld.AR submitted that, in the event where own f…

Pragathi Krishna Gramin Bank v. JCIT

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Judgments citing Pragathi Krishna Gramin Bank v. JCIT

Deputy Commissioner of Income Tax, Central Circle-1, Guwahati vs. Abci Infrastructures Private Limited, Kolkata

Deputy Commissioner of Income Tax, Central Circle-1, Guwahati vs. Abci Infrastructures Private Limited, Kolkata

Semit Pharmaceuticals & Chemicals Pvt. Ltd., Mumbai vs. DCIT, CC- 34, Mumbai

Semit Pharmaceuticals & Chemicals Pvt. Ltd., Mumbai vs. DCIT, CC- 34, Mumbai

ACIT, Central Circle-1(2), Chennai vs. M/S Empee Sugars & Chemicals P Limited, Chennai

M/S United Spirits Limited, Bangalore vs. Joint Commissioner of Income Tax Special Range-7, Bangalore

M/S United Breweries Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

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Dhumal Industries, Nashik vs. Deputy Commissioner of Income-Tax, Circle - 1, Nashik

Dhumal Industries, Nashik vs. Deputy Commissioner of Income-Tax, Circle - 1, Nashik

L/H Manjusha Anil. Lodha, Late Shri Anil B. Lodha, Nashik vs. Assistant Commissioner of Income-Tax, Circle - 1, Nashik

JCIT (OSD), Circle 14, Pune vs. Kumar Builder Mumbai Realty Private Limited, Pune

JCIT (OSD), Circle 14, Pune vs. Kumar Urban Development Private Limited, Pune

JCIT (OSD), Circle 14, Pune vs. Kumar Urban Development Private Limited, Pune

Amj Land Holdings Limited, Pune vs. Assistant Commissioner of Income-Tax, Circle - 10, Pune

Aurangabad Electricals Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Pune

Deputy Commissioner of Income-Tax, Circle - 8, Pune vs. M/S. Aurangabad Electricals Limited, Pune

United Breweries Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bengaluru

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

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