Pragathi Krishna Gramin Bank v. Jt CIT

256 Taxmann 349High Court2018#6031 most cited
19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 14ASection 8DSection 10(34)Section 142(1)Section 143(2)Section 10ASection 10AASection 115JB

Issues it is cited on

section 8ddepreciation on softwaresection 9(1)(vii)(b)section 10(35)make available clausecopyrighted articlesection 40a(ia)fees for included servicesdisallowance under section 40(a)(ia)section 70section 80hhcunabsorbed depreciation

Judgments citing Pragathi Krishna Gramin Bank v. Jt CIT

E-ALLY SECURITIES (INDIA) PVT. LTD.,RAIGAD vs. DCIT CIRCLE, PANVEL, PANVEL

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

ITA 109/PUN/2025[2018-19]Status: DisposedITAT Pune26 May 2025AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2018-19

For Appellant: Shri Samir ShahFor Respondent: Shri Shashank Ojha - JCIT
Section 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment year : 2018-19 E-Ally Securities (India) Pvt. Ltd. DCIT, Circle [Pushpadeep Trading Pvt. Ltd. now merged Panvel, Mumbai with E-Ally Securities (India) Pvt. Ltd.] Vs. 805, Shah Prima, Plot No.13, Sector 2, Kharghar, New Mumbai, Raigarh - 410210 PAN: AACCE6918Q (Appellant) (Respondent) Assessee by : Shri Samir Shah Department by : Shri Shashank Ojha - JCIT Date of hearing : 25-02-2025 Date of pronouncement : 26-05-2025 O R D E R PER R. K. PANDA, VP : This appeal…

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED, CHENNAI

ITA 1262/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 May 2025AY 2010-11

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. R. Raghunatha, Hon'Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Cognizant Technology Solutions Vs The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai - 600 096. (प्रत्यर्थी/Respondent) Pan: Aaacd 3312M (अपीलार्थी/Appellant) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) The Asst. Commissioner Of Vs Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai - 600 096. Pan: Aaacd 3312M (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निधारिती की ओर से/Assessee By राजस्व की ओर से /Revenue By : Shri N.V. Balaji, Advocate : Shri R. Clement Ramesh Kumar, Cit & Ms. Anitha, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 11.03.2025 घोषणा की तारीख/Date Of Pronouncement : 16.05.2025 - 2 -

For Respondent: Shri N.V. Balaji, Advocate
Section 10ASection 14ASection 40Section 9(1)

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, 'C' BENCH, CHENNAI श्री एबी टी वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON'BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1193, 1194, 1205, 1206 & 1207/CHNY/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Cognizant Technology Solutions Vs The Asst. Commissioner India Pvt. Ltd., of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai - 600 096. (प्…

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1),, CHENNAI

ITA 1207/CHNY/2024[2014-15]Status: DisposedITAT Chennai16 May 2025AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs The Asst. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 14ASection 40Section 9(1)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ,‘C’ BENCH, CHENNAI "ी एबी टी वक", "ाियक सद" एवं "ी एस. आर.रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1193, 1194, 1205, 1206 & 1207/CHNY/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. PAN : AAACD 3312M (अपील…

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1),, CHENNAI

ITA 1193/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 May 2025AY 2010-11

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs The Asst. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 14ASection 40Section 9(1)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ,‘C’ BENCH, CHENNAI "ी एबी टी वक", "ाियक सद" एवं "ी एस. आर.रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1193, 1194, 1205, 1206 & 1207/CHNY/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. PAN : AAACD 3312M (अपील…

DCIT-14(1)(1), MUMBAI vs. KHORAKIWALA HOLDINGS AND INVESTMENTS PVT LTD, MUMBAI

In the result the appeals filed by assessee as well as revenue stands dismissed

ITA 4943/MUM/2024[2017-18]Status: DisposedITAT Mumbai25 Feb 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 10(34)Section 142(1)Section 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 4943/Mum/2024 Assessment Year: 2017-18 & CO No. 245/Mum/2024 Assessment Year: 2017-18 DCIT-14(1)(1), Mumbai Vs. M/s. Khorakiwala Room No. 432, 4th Floor, Holdings and Aayakar Bhavan, M.K. Investments Pvt. Road, Ltd. Mumbai-400020 Wockhardt Towers, Bandra Kurla Complex, Bandra (E), Mumbai-400051 PAN: AAACK1955D (Appellant) (Respondent) Appellant by Shri. Pranay Gandhi a/w Shri Anish Thacker Respondent by Shri. Ashish Kumar, SR. A.R. Date of Hearing 04.0…

INCOME TAX OFFICER-12(2)(1), MUMBAI, MUMBAI vs. ELDER PRROJECT LIMITED, MUMBAI

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

ITA 677/MUM/2024[2013-14]Status: DisposedITAT Mumbai29 Jul 2024AY 2013-14

Bench: Shri Pavan Kumar Gadale & Smt Renu Jauhriito(It)-12(2)(1), Vs. Elder Project Ltd 301-302, Kunthu Room No. 145, 1St Floor, Commercial Centre, Aayakar Bhawan, 3Rd Floor, Plot No. 174, Churchgate, Near Ayyappa Temple, Mumbai – 400020. Bangur N, Goregaon (W), Mumbai-400090. Pan/Gir No. Aaace7387B (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, “E” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITO(IT)-12(2)(1), Vs. Elder Project Ltd 301-302, Kunthu Room No. 145, 1st Floor, Commercial Centre, Aayakar Bhawan, 3rd Floor, Plot No. 174, Churchgate, Near Ayyappa Temple, Mumbai – 400020. Bangur N, Goregaon (W), Mumbai-400090. PAN/GIR No. AAACE7387B (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by Shri P.D.Chougule.Sr.DR Respondent by Shri Mani Jain.AR सुनवाई क" तार"ख/Date of Hearing 27.06.2024 घोषणा क" तार"ख/Date of Pronouncement 30.07.2024 ORDER PER PAVAN KUMAR GA…

QUANTUM ADVISORS ESOP TRUST ,MUMBAI vs. THE INCOME-TAX OFFICER (EXEMPTIONS), MUMBAI

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

ITA 4548/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 May 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm The Income-Tax Officer Quantum Advisors Esop Trust (Exemptions) 6Th Floor, Hoechst House The Income-Tax Officer Vs. Nariman Point, (Exemptions), Ward, 2(4), Mumbai-400 021 Piramal Chamber, Lal Baug, Parel, Mumbai-400 012 (Appellant) (Respondent) Pan No. Aaatq0156D

For Appellant: Mr. Ninad A Patade, AR
Section 10(34)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SUNIL KUMAR SINGH, JM The Income-tax Officer Quantum Advisors ESOP Trust (Exemptions) 6th Floor, Hoechst House The Income-tax Officer Vs. Nariman Point, (Exemptions), Ward, 2(4), Mumbai-400 021 Piramal Chamber, Lal Baug, Parel, Mumbai-400 012 (Appellant) (Respondent) PAN No. AAATQ0156D Assessee by : Mr. Ninad A Patade, AR : Shri Rajesh Meshram, DR Revenue by Date of hearing: 21.05.2024 Date of pronouncement : 28.05.2024 O R D E R PER PRASHANT MAHARISHI, AM: This appeal is filed by Quantum Advisors ESOP Trust 1.…

THE DY CIT, CENTRAL CIR.-6(4), MUMBAI vs. ARSHIYA LTD., MUMBAI

In the result, the Ground no

ITA 1925/MUM/2020[2017-18]Status: DisposedITAT Mumbai06 Mar 2024AY 2017-18

Bench: Justice (Rtd.) C.V. Bhadang () & Shri B.R. Baskaran (Am)

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Justice (Rtd.) C.V. Bhadang (President) & Shri B.R. Baskaran (AM) I.T.A. No. 1925/Mum/2020 (A.Y. 2017-18) Vs. Arshiya Limited DCIT, CC-6(4) Room No. 1925 302, Level-3,C.J. House 19th Floor Shiv Sagar Estate Air India Building F-Block, Worli Nariman Point Dr. Annie Besant Road Mumbai-400 021. Mumbai-400 018. PAN : AAACI2679A (Appellant) (Respondent) Assessee by Shri Piyush Chhajed Department by Shri Manoj Kumar Sinha Date of Hearing 25.01.2024 Date of Pronouncement 06.03.2024 O R D E R Per B.R.Baskaran (AM) :- The Revenue has filed this…

UNILIVER INDUSTRIES P. LTD,MUMBAI vs. DCIT RG 1(3)(2), MUMBAI

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

ITA 1755/MUM/2017[2012-13]Status: DisposedITAT Mumbai09 Jan 2024AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T (Tp) A. No.1755/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) Unilever Industries Pvt. Ltd. बिधम/ Dcit, Range-1(3)(2) Unilever House, B. D. Mumbai. Vs. Sawant Marg, Chakala, Andheri (E), Mumbai- 400099. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacu0791P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Nishant Thakkar/Ms Jasmin Amalsadwala Revenue By: Shri Manoj Kumar (Dr) सुनवाई की तारीख / Date Of Hearing: 21/12/2023 घोषणा की तारीख /Date Of Pronouncement: 09/01/2024 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Company Against The Order Of The Assessing Officer (Ao) Dated 10.01.2017 Passed U/S 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”).

For Appellant: Shri Nishant Thakkar/Ms JasminFor Respondent: Shri Manoj Kumar (DR)
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S RIFAUR RAHMAN, AM आयकर अपील सं/ I.T (TP) A. No.1755/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) Unilever Industries Pvt. Ltd. बिधम/ DCIT, Range-1(3)(2) Unilever House, B. D. Mumbai. Vs. Sawant Marg, Chakala, Andheri (E), Mumbai- 400099. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAACU0791P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Nishant Thakkar/Ms Jasmin Amalsadwala Revenue by: Shri Manoj Kumar (DR) सुनवाई की तारीख / Date of Hearing: 21/12/2023 घोषणा की तारीख /Date of Pronouncemen…

ASSISTANT 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 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

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...............................…

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

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

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

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 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

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 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...............................…

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…

DY CIT, CIRCLE-7(1)(1), MUMBAI vs. M/S. MEP INFRASTRUCTURE DEVELOPERS LTD., MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 512/MUM/2021[2017-18]Status: DisposedITAT Mumbai26 Nov 2021AY 2017-18

Bench: Mrs. Diva Singh & Shri Rifaur Rahmandy.Cit, Circle-7(1)(1), Room No. 126, 1St Floor, Aayakar Bhavan, M.K. Road, Mumbai-400020 ............ Appellant Vs. M/S. Mep Infrastructure Developers Ltd. 410, Boomerang, Chandivali Farm Road, Andheri East, Mumbai-400072. Pan: Aadcm3650J ............ Respondent Appellant By : Sh. Kishore Dhule, Sr. Dr Respondent By : Ms. Tejal Saraf (Ar) Date Of Hearing : 24/11/2021 Date Of Pronouncement : 26/11/2021 Hearing Via Webex Order Per Diva Singh, J.M: In The Facts Of The Present Case, It Is Seen That The Assessee-Company Is Engaged In The Business Of Toll Collection As Per The Contract Entered With Various Authorities & Also In Providing Road, Repair & Maintenance Service To Its Subsidiaries Companies. 2. For The Purposes Of Addressing The Issues Necessitating Adjudication, It Is Necessary To First Address The Fact That The Present Appeal Has Been Filed By The Revenue, Wherein The Correctness Of The Order Dated 27.01.2021 Passed

For Appellant: Sh. Kishore Dhule, Sr. DRFor Respondent: Ms. Tejal Saraf (AR)
Section 14ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE MRS. DIVA SINGH, JUDICIAL MEMBER & SHRI RIFAUR RAHMAN, ACCOUNTANT MEMBER Dy.CIT, Circle-7(1)(1), Room No. 126, 1st Floor, Aayakar Bhavan, M.K. Road, Mumbai-400020 ............ Appellant Vs. M/s. MEP Infrastructure Developers Ltd. 410, Boomerang, Chandivali Farm Road, Andheri East, Mumbai-400072. PAN: AADCM3650J ............ Respondent Appellant by : Sh. Kishore Dhule, Sr. DR Respondent by : Ms. Tejal Saraf (AR) Date of hearing : 24/11/2021 Date of pronouncement : 26/11/2021 HEARING VIA WEBEX ORDER PER DIVA SINGH, J.M: In the facts of the presen…

THE COMMISSIONER OF INCOME TAX vs. M/S QUEST GLOBAL ENGINEERING SERVICES PVT. LTD.,

In the result, we don to find any

ITA/133/2015HC Karnataka15 Feb 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(1)Section 14ASection 260Section 73

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF FEBRUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.133 OF 2015 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING, QUEENS ROAD BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-12(2), RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE-560001. .... APPELLANTS (BY MR. K.V. ARAVIND, ADV.,) AND: M/S. QUEST GLOBAL ENGINEERING SERVICES PVT. LTD., SECOND FLOOR, PRIMOSE 7B EMBASSEY TECH VILLAGE SARJAPURA-MARATHAHALLI OUTER RING ROAD DEVARABEES…

TRIMURTY COLONIZERS AND BUILDERS PRIVATE LIMITED,JAIPUR vs. ITO, WARD-6(2), JAIPUR

In the result, the appeal of the assessee is disposed off in light of above directions

ITA 65/JPR/2020[2014-15]Status: DisposedITAT Jaipur23 Sept 2020AY 2014-15
For Appellant: Sh. Rohan Sogani (CA)For Respondent: Ms. Chanchal Meena (Addl. CIT)
Section 14ASection 43CSection 50C(2)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘A’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 65/JP/2020 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke Trimurty Colonizers and Builders ITO, Vs. Private Limited, Ward 6(2), Jaipur 601 Geeta Enclave, Vinoba Marg, C- Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACT6613K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rohan Sogani (CA) jktLo dh vksj ls@ R…

M/S TEXPORT CREATION,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE

In the result, the appeal filed by the assessee is partly allowed in the terms indicated above

ITA 2307/BANG/2018[2014-15]Status: DisposedITAT Bangalore15 Mar 2019AY 2014-15
For Appellant: Shri S. Sharath, AdvocateFor Respondent: Shri R.N. Siddappaji, Addl. CIT (DR)
Section 10(34)Section 14ASection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year : 2014-15 M/s. Texport Creation, The Deputy No. 86, D-1, 2nd Stage, Commissioner of Income Industrial Suburb, vs. Tax, Yeshwanthpura, Circle – 6 (2) (1), Bangalore – 560 022. Bangalore. PAN: AAGFT8709H APPELLANT RESPONDENT Assessee by : Shri S. Sharath, Advocate Revenue by : Shri R.N. Siddappaji, Addl. CIT (DR) Date of hearing : 11.03.2019 Date of Pronouncement : 15.03.2019 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by the…

Pragathi Krishna Gramin Bank v. Jt CIT (256 Taxmann 349) — Cited in 19 Judgments | BharatTax