Which sections of the Income Tax Act does Principal Commissioner of Income Tax-2 v. Bombay Stock Exchange Ltd. come up under?

It is most often cited in judgments turning on Section 14A, Section 143(3), Section 115JB, Section 1961, Section 250, Section 36(1)(iii).

Principal Commissioner of Income Tax-2 v. Bombay Stock Exchange Ltd.

Q: How many judgments cite Principal Commissioner of Income Tax-2 v. Bombay Stock Exchange Ltd.?

55 judgments on BharatTax cite Principal Commissioner of Income Tax-2 v. Bombay Stock Exchange Ltd. (113 Taxmann.com 303), spanning 2021 to 2025.

113 Taxmann.com 303High Court2020#2103 most cited

What is Principal Commissioner of Income Tax-2 v. Bombay Stock Exchange Ltd. authority for?

The Assessing Officer (AO) must record dissatisfaction with the assessee's suo motu disallowance under Section 14A for an addition to be made. If the AO fails to record such dissatisfaction, either expressly or inferentially, the disallowance made by the assessee should be accepted.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2025.

Also referred to as

Principal Commissioner of Income Tax Vs. Bombay Stock Exchange Ltd. · Section 14A · suo motu disallowance · Assessing Officer dissatisfaction · Rule 8D disallowance · absence of dissatisfaction · deleted addition · expenditure disallowance

Sections most often in play

Section 14A Section 143(3)Section 115JB Section 1961 Section 250 Section 36(1)(iii)Section 8D Section 10(38)

Issues it is cited on

section 14(2)section 57(i)section 2(d)rule 8d disallowance section 100 section 80g(1)section 80g(2)(a)section 14a(2)safe harbour rules section 72a section 46 section 46a

Judgments citing Principal Commissioner of Income Tax-2 v. Bombay Stock Exchange Ltd.

JCIT OSD Circle 2(3)(1), Mumbai vs. Hdfc Bank Limited, Mumbai

In the result, both the above stated appeals of the

ITA 2260/MUM/2025[2021-22]Status: DisposedITAT Mumbai06 Oct 2025AY 2021-22

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Ritesh Misra, (CIT-DR)

Section 143(3)Section 144Section 14A

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 1555/MUM/2025 (A.Y. 2019-20) ITA No. 1573/MUM/2025 (A.Y. 2020-21) HDFC Bank Limited v/s. Deputy Commissioner of HDFC Bank House, Senapati बनाम Income Tax - 2(3)(1), Room Bapat Marg, Delisle Road S.O., Lower Parel, Mumbai-400013, Maharashtra No. 552, Aaykar Bhavan, New Marine Lines, Mumbai 400020, Maharashtra Appellant/अपीलार्थी .. Respondent/प्रतिवादी स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH2702H ITA No. 2259/MUM/2025 (A.Y. 2019-20) ITA No. 2258/MUM/20…

JCIT(OSD) Circle 2(3)(1), Mumbai vs. Hdfc Bank Limited, Mumbai

In the result, both the above stated appeals of the

ITA 2259/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Oct 2025AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

Section 143(3)Section 144Section 14A

…IN THE INCOME-TAX APPELLATE TRIBUNAL“E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 1555/MUM/2025 (A.Y. 2019-20) ITA No. 1573/MUM/2025 (A.Y. 2020-21) HDFC Bank Limited v/s. Deputy Commissioner of HDFC Bank House, Senapati बनाम Income Tax 2(3)(1), Room Bapat Marg, Delisle Road S.O., Lower Parel, Mumbai-400013, Maharashtra No. 552, Aaykar Bhavan, New Marine Lines, Mumbai 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH2702H Respondent/प्रतिवादी Appellant/अपीलार्थी .. ITA No. 2259/MUM/2025 (A.Y. 2019-20) ITA No. 2258/MUM/2025 (…

JCIT(OSD) Circle 2(3)(1), Mumbai vs. Hdfc Bank Limited, Mumbai

In the result, both the above stated appeals of the

ITA 2258/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Oct 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Ritesh Misra, (CIT-DR)

Section 143(3)Section 144Section 14A

…IN THE INCOME-TAX APPELLATE TRIBUNAL“E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 1555/MUM/2025 (A.Y. 2019-20) ITA No. 1573/MUM/2025 (A.Y. 2020-21) HDFC Bank Limited v/s. Deputy Commissioner of HDFC Bank House, Senapati बनाम Income Tax 2(3)(1), Room Bapat Marg, Delisle Road S.O., Lower Parel, Mumbai-400013, Maharashtra No. 552, Aaykar Bhavan, New Marine Lines, Mumbai 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH2702H Appellant/अपीलार्थी .. Respondent/प्रतिवादी ITA No. 2259/MUM/2025 (A.Y. 2019-20) ITA No. 2258/MUM/2025 (…

Hdfc Bank Limited, Mumbai vs. DCIT - 2 (3) (1), Mumbai

In the result, both the above stated appeals of the

ITA 1573/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Oct 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Ritesh Misra, (CIT-DR)

Section 143(3)Section 144Section 14A

…IN THE INCOME-TAX APPELLATE TRIBUNAL“E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 1555/MUM/2025 (A.Y. 2019-20) ITA No. 1573/MUM/2025 (A.Y. 2020-21) HDFC Bank Limited v/s. Deputy Commissioner of HDFC Bank House, Senapati बनाम Income Tax 2(3)(1), Room Bapat Marg, Delisle Road S.O., Lower Parel, Mumbai-400013, Maharashtra No. 552, Aaykar Bhavan, New Marine Lines, Mumbai 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH2702H Appellant/अपीलार्थी .. Respondent/प्रतिवादी ITA No. 2259/MUM/2025 (A.Y. 2019-20) ITA No. 2258/MUM/20…

Hdfc Bank Limited, Mumbai vs. The Deputy Commissioner of Income Tax - 2 (3) (1), Mumbai

ITA 1555/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Oct 2025AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Ritesh Misra, (CIT-DR)

Section 143(3)Section 144Section 14A

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 1555/MUM/2025 (A.Y. 2019-20) ITA No. 1573/MUM/2025 (A.Y. 2020-21) HDFC Bank Limited v/s. Deputy Commissioner of HDFC Bank House, Senapati बनाम Income Tax 2(3)(1), Room Bapat Marg, Delisle Road S.O., Lower Parel, Mumbai-400013, Maharashtra No. 552, Aaykar Bhavan, New Marine Lines, Mumbai 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH2702H Respondent/प्रतिवादी Appellant/अपीलार्थी .. ITA No. 2259/MUM/2025 (A.Y. 2019-20) ITA No. 2258/MUM/2025…

M/S. Fortune Gourmet Specialities Private Limited, Mumbai vs. ACIT Circle 6(3)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 4191/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Sept 2025AY 2016-17

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhrim/S. Fortune Gourment Vs. Acit Circle 6(3)(1) Specialities Private Limited Aayakar Bhavan, 107 Adhyaru Industrial Mumbai-400020. Estate, Sun Mill Comound, Lower Parel, Mumbai-400013. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacf4952B Appellant .. Respondent

For Appellant: Shri Gunjan KakkadFor Respondent: Ms. Kavitha Kaushik (Sr. DR)

Section 14Section 143(3)Section 147Section 14ASection 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER M/s. Fortune Gourment Vs. ACIT Circle 6(3)(1) Specialities Private Limited Aayakar Bhavan, 107 Adhyaru Industrial Mumbai-400020. Estate, Sun Mill Comound, Lower Parel, Mumbai-400013. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACF4952B Appellant .. Respondent Appellant by : Shri Gunjan Kakkad Respondent by : Ms. Kavitha Kaushik (Sr. DR) Date of Hearing 18.08.2025 Date of Pronouncement 29.09.2025 आदेश / O R D E R PER RENU JAUHRI [A.M.] :- This appeal is filed by the assessee a…

Bennett, Coleman & Co Ltd, Mumbai vs. DCIT 1(1)(1), Mumbai

In the result, this ground-7 of appeal is dismissed

ITA 189/MUM/2025[2015-16]Status: DisposedITAT Mumbai11 Aug 2025AY 2015-16

Bench: Shri. Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Satyaprakash R Singh, CIT DR

Section 10(38)Section 143(3)Section 144(2)Section 14ASection 14A(2)Section 250Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI. NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA Nos 189/Mum/2025 & ITA No.190/Mum/2025 (Assessment Years: 2015-16 & 2016-17) Bennett, Coleman & Co Ltd vs DCIT 1(1)(1), Mumbai 5th Floor, Aayakar Bhavan, M.K. The Times of India Bldg, Dr. D.N. Road, Fort, Mumbai-400 Road, Mumbai-400 020 001 PAN: AAACB4373Q APPLICANT RESPONDENT Assessee by : Shri Madhur Agrawal Respondent by : Shri Satyaprakash R Singh, CIT DR. Date of hearing : 22/07/2025 Date of pronouncement : 11/08/2025 O R D E R Per Anikesh…

Fortune Gourmet Specalities Private Limted, Mumbai vs. ACIT Circle 6(3)(1), Mumbai

In the result, appeal of the assessee allowed

ITA 4010/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Jul 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Gunjan Kakkad, A/RFor Respondent: Ms. Kavitha Kaushik, Sr. D/R

Section 14ASection 14A(2)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 4010/Mum/2025 Assessment Year: 2017-18 Fortune Gourmet Specialities ACIT, Circle – 6(3)(1), Private Limited Mumbai Vs 107, Adhyaru Industrial Estate Sun Mill Compound Lower Parel Mumbai - 400013 [PAN: AAACF4952B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Gunjan Kakkad, A/R Revenue by : Ms. Kavitha Kaushik, Sr. D/R सुनवाई की तारीख/Date of Hearing : 28/07/2025 घोषणा की तारीख /Date of Pro…

Supreme Nonwovens Private Limited, Chembur vs. ACIT, Mumbai

In the result, the appeal bearing ITA No

ITA 1384/MUM/2024[2016-17]Status: DisposedITAT Mumbai07 Apr 2025AY 2016-17

Bench: Shrinarendra Kumar Billaiya & Shri Anikesh Banerjeesupreme Nonwovens Private Vs Acit-14(3)(2), Mumbai, Roomno.455,4Thfloor,Aayakar Limited, Plot No.110, Supreme House, Bhavan, M.K. Road, Mumbai 16Th Road, Maharastra, 400 071 Pan : Aaacs5921R Appellant Respondent

For Appellant: Shri K.Gopal a/w Miss Neha ParanjpeFor Respondent: Shri Bhangepatil Pushkaraj Ramesh–

Section 143(3)Section 14ASection 2Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRINARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Supreme Nonwovens Private vs ACIT-14(3)(2), Mumbai, RoomNo.455,4thFloor,Aayakar Limited, Plot No.110, Supreme House, Bhavan, M.K. Road, Mumbai 16th Road, Maharastra, 400 071 PAN : AAACS5921R APPELLANT RESPONDENT Assessee by : Shri K.Gopal a/w Miss Neha Paranjpe Respondent by : Shri Bhangepatil Pushkaraj Ramesh– Sr. AR Date of hearing : 01/04/2025 Date of pronouncement : 07/04/2025 O R D E R Per Anikesh Banerjee (JM): The instant appeal by the assessee w…

DCIT 3(3) (1), Mumbai vs. M/S. Shapoorji Pallonji and Co. Pvt. Ltd, Mumbai

In the result, both the appeals of the assessee are partly allowed and cross objections are dismissed

ITA 2234/MUM/2021[2015-16]Status: DisposedITAT Mumbai06 Mar 2025AY 2015-16

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Shri Rajan Vora a/w Shri Nikhil Tiwari & Ms. Palak MehtaFor Respondent: Shri Ajay Chandra, CIT/DR

Section 115JSection 14ASection 36(1)(iii)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 2232/Mum/2021 (A.Y. 2016-17) DCIT, Central Circle- M/s. Shapoorji Pallonji and Co. 8(3), Aayakar Bhavan, Pvt. Ltd. Mumbai Vs. First Floor, Shapoorji Pallonji Centre, 41/44, Minoo Desai Marg, Colaba, Mumbai-400005. PAN: AAACS 6994 C (Appellant) (Respondent) ITA No. 2027/Mum/2021 (A.Y. 2016-17) M/s. Shapoorji Pallonji and Co. DCIT, Central Circle- Pvt. Ltd. 8(3), Aayakar Bhavan, Mumbai First Floor, Shapoorji Pallonji Vs. Centre, 41/44, Minoo Desai Marg, Col…

DCIT 3(3) (1), Mumbai vs. M/S. Shapoorji Pallonji and Co.Pvt. Ltd, Mumbai

In the result, both the appeals of the assessee are partly allowed and cross objections are dismissed

ITA 2232/MUM/2021[2016-17]Status: DisposedITAT Mumbai06 Mar 2025AY 2016-17

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Shri Rajan Vora a/w Shri Nikhil Tiwari & Ms. Palak MehtaFor Respondent: Shri Ajay Chandra, CIT/DR

Section 115JSection 14ASection 36(1)(iii)Section 92C

Shapoorji Pallonji & Company Pvt. Ltd, Mumbai vs. DCIT Cir 3(3) (1), Mumbai

In the result, both the appeals of the assessee are partly allowed and cross objections are dismissed

ITA 2027/MUM/2021[2016-17]Status: DisposedITAT Mumbai06 Mar 2025AY 2016-17

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Shri Rajan Vora a/w Shri Nikhil Tiwari & Ms. Palak MehtaFor Respondent: Shri Ajay Chandra, CIT/DR

Section 115JSection 14ASection 36(1)(iii)Section 92C

Shapoorji Pallonji and Company Pvt. Ltd, Mumbai vs. DCIT Cir 3(3) (1), Mumbai

In the result, both the appeals of the assessee are partly allowed and cross objections are dismissed

ITA 2026/MUM/2021[2015-16]Status: DisposedITAT Mumbai06 Mar 2025AY 2015-16

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Shri Rajan Vora a/w Shri Nikhil Tiwari & Ms. Palak MehtaFor Respondent: Shri Ajay Chandra, CIT/DR

Section 115JSection 14ASection 36(1)(iii)Section 92C

Trent Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 2(3)(1), Mumbai

ITA 4074/MUM/2024[2017-18]Status: DisposedITAT Mumbai31 Dec 2024AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri Girish Agrawal

For Respondent: Shri Rajan Vora and Nikhil Tiwari, CA

Section 10(34)Section 115JSection 143(3)Section 14ASection 234Section 234CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Trent Limited, Bombay House 24, Homi Mody Street, Fort, Mumbai – 400 001 (PAN : AAACL1838J) (Appellant) ITA No. 4074/MUM/2024 Assessment Year: 2017-18 Deputy Commissioner of Income Tax, Vs. Circle 2(3)(1), Mumbai (Respondent) Present for: Assessee Revenue : Shri Rajan Vora and Nikhil Tiwari, CA : Shri Ganesh Rakh, Sr. DR Date of Hearing : 01.10.2024 Date of Pronouncement : 31.12.2024 ORDER PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is agai…

ACIT 1(1), Mumbai vs. Bennett Coleman & Co. Ltd, Mumbai

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes and the appeal filed by the revenue stands dismissed

ITA 6538/MUM/2012[2009-10]Status: DisposedITAT Mumbai17 Dec 2024AY 2009-10

Bench: Smt. Beena Pillai & Smt Renu Jauhriassessment Year: 2009-10

For Appellant: RespondentFor Respondent: Shri Kailash C. Kanojiya, CIT DR

Section 143(2)Section 14ASection 14A(1)Section 14A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SMT RENU JAUHRI, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Bennett, Coleman Addl. Commissioner of & Co. Ltd. Income Tax Range- The Times of India 1(1) Building, Office of the Addl. CIT Dr. D. N. Road, Vs. Range- 1(1), Fort, Mumbai- 400001. Room No. 538, PAN: AAACB4373Q Aayakar Bhavan, M. K. Marg, Mumbai- 400020. Appellant : Respondent Assessment Year: 2009-10 Addl. Commissioner of M/s. Bennett, Coleman Income Tax Range- 1(1) & Co. Ltd. Office of the Addl. CIT The Times of India Range- 1(1), Building, Vs. Ro…

ACIT-1(1)(1), Mumbai. vs. Bennett Property Holdings Company Limited, Mumbai

ITA 557/MUM/2024[2018-19]Status: DisposedITAT Mumbai12 Dec 2024AY 2018-19

Section 10(38)Section 115JSection 143(3)Section 14A(2)Section 32(1)Section 72A(2)Section 72A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 502/MUM/2024 (Assessment Year: 2017-18) ITA No. 302/MUM/2024 (Assessment Year: 2018-19) Bennett Property Holdings Company Limited 5th Floor, Times Tower, Kamala Mills Compound S.B. Marg, Lower Parel(W), Mumbai-400 013 Maharashtra. [PAN: AAECB3780H] Appellant Deputy Commissioner of Income Tax Circle 1(1)(1), Mumbai Aayakar Bhavan, Mumbai-400 020 Vs Respondent ITA No. 556/MUM/2024 (Assessment Year: 2017-18) ITA No. 557/MUM/2024 (Assessment Year: 2018-19) Assistant Commissioner o…

ACIT-1(1)(1), Mumbai vs. Bennett Property Holdings Company Limited, Mumbai

ITA 556/MUM/2024[2017-18]Status: DisposedITAT Mumbai12 Dec 2024AY 2017-18

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Madhur Agarwal &For Respondent: Shri Kailash C. Kanojiya &

Section 115JSection 143(3)Section 14A(2)Section 32(1)Section 72A(2)Section 72A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 302/MUM/2024 (Assessment Year: 2017-18) (Assessment Year: 2018-19) Bennett Property Holdings Company Limited 5th Floor, Times Tower, Kamala Mills Compound S.B. Marg, Lower Parel(W), Mumbai-400 013 Maharashtra. [PAN: AAECB3780H] …………. Appellant Deputy Commissioner of Income Tax Vs Circle 1(1)(1), Mumbai Aayakar Bhavan, Mumbai-400 020 …………. Respondent ITA No. 557/MUM/2024 (Assessment Year: 2017-18) (Assessment Year: 2018-19) Assistant Commissioner of Income Tax Circle 1(1)(1),…

Bennett Property Holdings Company Limited, Mumbai vs. Deputy Commissioner of Income Tax - 1 (1) (1), Mumbai

ITA 502/MUM/2024[2017-18]Status: DisposedITAT Mumbai12 Dec 2024AY 2017-18

For Respondent: Shri Kailash C. Kanojiya & Ms. Kaveeta Punit Kaushik Date Conclusion of hearing

Section 10(38)Section 115JSection 143(3)Section 14A(2)Section 32(1)Section 72A(2)Section 72A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 502/MUM/2024 ITA No. 302/MUM/2024 (Assessment Year: 2017-18) (Assessment Year: 2018-19) Bennett Property Holdings Company Limited Appellant 5th Floor, Times Tower, Kamala Mills Compound S.B. Marg, Lower Parel(W), Mumbai-400 013 Maharashtra. [PAN: AAECB3780H] Vs Respondent Deputy Commissioner of Income Tax Circle 1(1)(1), Mumbai Aayakar Bhavan, Mumbai-400 020 Appellant Vs Respondent ITA No. 556/MUM/2024 ITA No. 557/MUM/2024 (Assessment Year: 2017-18) (Assessment Year: 2018-19)…

Bennett Property Holdings Company Limited, Mumbai vs. Additional -Joint -Deputy-Asst. Commissioner of Income Tax- ITO, Delhi

ITA 302/MUM/2024[2018-19]Status: DisposedITAT Mumbai12 Dec 2024AY 2018-19

For Appellant: Shri Madhur Agarwal & Shri Fenil Bhatt For theFor Respondent: Shri Kailash C. Kanojiya & Ms. Kaveeta Punit Kaushik Date Conclusion of hearing

Section 10(38)Section 115JSection 143(3)Section 14A(2)Section 32(1)Section 72A(2)Section 72A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 502/MUM/2024 ITA No. 302/MUM/2024 (Assessment Year: 2017-18) (Assessment Year: 2018-19) Bennett Property Holdings Company Limited Appellant 5th Floor, Times Tower, Kamala Mills Compound S.B. Marg, Lower Parel(W), Mumbai-400 013 Maharashtra. [PAN: AAECB3780H] Vs Respondent Deputy Commissioner of Income Tax Circle 1(1)(1), Mumbai Aayakar Bhavan, Mumbai-400 020 ITA No. 556/MUM/2024 ITA No. 557/MUM/2024 (Assessment Year: 2017-18) (Assessment Year: 2018-19) Assistant Commissioner o…

DCIT(CC)-8(3), Mumbai vs. 63 Moons Technologies Limited, Mumbai

Accordingly, claim of deduction was not allowed

ITA 3178/MUM/2024[2007-08]Status: DisposedITAT Mumbai11 Dec 2024AY 2007-08

Bench: Shri Saktijit Dey, Hon’Ble & Shri Amarjit Singh, Hon’Bleita No. 3175/Mum/2024 (A.Y. 2008-09) Dcit (Cc)-8(3), Mumbai 63 Moons Technologies Limited Cts No. 256-257, F.T. Tower, Vs Suren Road, Chakala, Andheri, Mumbai-400093. Pan: Aaacf 5737 C (Appellant) (Respondent)

For Appellant: Shri Sukhsagar SyalFor Respondent: Smt. Sanyogita Nagpal, CIT/DR

Section 132Section 14ASection 153ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘D’, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI AMARJIT SINGH, HON’BLE ACCOUNTANT MEMBER ITA No. 3175/Mum/2024 (A.Y. 2008-09) DCIT (CC)-8(3), Mumbai 63 Moons Technologies Limited CTS No. 256-257, F.T. Tower, vs Suren Road, Chakala, Andheri, Mumbai-400093. PAN: AAACF 5737 C (Appellant) (Respondent) Present for: Assessee by : Shri Sukhsagar Syal Revenue by : Smt. Sanyogita Nagpal, CIT/DR Date of Hearing : 21.11.2024 Date of Pronouncement : 11.12.2024 O R D E R PER AMARJIT SINGH, AM: Both these appeals filed by the Revenue pertaining to A…