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

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.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 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 14ASection 143(3)Section 115JBSection 1961Section 250Section 36(1)(iii)Section 8DSection 10(38)

Issues it is cited on

section 14(2)section 57(i)section 2(d)rule 8d disallowancesection 100section 80g(1)section 80g(2)(a)section 14a(2)safe harbour rulessection 72asection 46section 46a

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

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

Accordingly, claim of deduction was not allowed

ITA 3175/MUM/2024[2008-09]Status: DisposedITAT Mumbai11 Dec 2024AY 2008-09

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…

Deputy Commissioner of Income Tax, Central Circle-1(2), Bengaluru vs. Manipal Health Enterprises Pvt Ltd, Bengaluru

In the result, the the revenue’s appeal is dismissed

ITA 1208/BANG/2024[2014-15]Status: DisposedITAT Bangalore24 Oct 2024AY 2014-15

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2014-15

For Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2014-15 Manipal Health Enterprises Vs. The Assistant Commissioner Private Limited, of Income Tax, The Annexe, # 98/2, Circle 2(3)(1), Rustam Bagh, HAL Airport Road, Bangalore. Bangalore – 560 017. PAN: AAGCM 5933R APPELLANT RESPONDENT Assessment year : 2014-15 The Deputy Commissioner Vs. Manipal Health Enterprises of Income Tax, Private Limited, Central Circle 1(2), Bangalore – 560 017. Bangalore. PAN: AAGCM 5933R APPELLANT RESPONDENT & Assess…

Manipal Health Systems Private Limited, Bangalore vs. DCIT, Central Circle 1(2), Bangalore

In the result, the the revenue’s appeal is dismissed

ITA 1092/BANG/2024[2018-19]Status: DisposedITAT Bangalore24 Oct 2024AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2014-15

For Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2014-15 Manipal Health Enterprises Vs. The Assistant Commissioner Private Limited, of Income Tax, The Annexe, # 98/2, Circle 2(3)(1), Rustam Bagh, HAL Airport Road, Bangalore. Bangalore – 560 017. PAN: AAGCM 5933R APPELLANT RESPONDENT Assessment year : 2014-15 The Deputy Commissioner Vs. Manipal Health Enterprises of Income Tax, Private Limited, Central Circle 1(2), Bangalore – 560 017. Bangalore. PAN: AAGCM 5933R APPELLANT RESPONDENT & Assess…

Manipal Health Enterprises Private Limited, Bangalore vs. ACIT, Circle 2(3)(1), Bangalore

In the result, the the revenue’s appeal is dismissed

ITA 1031/BANG/2024[2014-15]Status: DisposedITAT Bangalore24 Oct 2024AY 2014-15

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2014-15

For Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2014-15 Manipal Health Enterprises Vs. The Assistant Commissioner Private Limited, of Income Tax, The Annexe, # 98/2, Circle 2(3)(1), Rustam Bagh, HAL Airport Road, Bangalore. Bangalore – 560 017. PAN: AAGCM 5933R APPELLANT RESPONDENT Assessment year : 2014-15 The Deputy Commissioner Vs. Manipal Health Enterprises of Income Tax, Private Limited, Central Circle 1(2), Bangalore – 560 017. Bangalore. PAN: AAGCM 5933R APPELLANT RESPONDENT & Assess…

Mahanagar Gas Limited, Mumbai vs. Deputy Commissioner of Income Tax, Income Tax

In the result, the appeal is allowed

ITA 488/MUM/2024[2018-19]Status: DisposedITAT Mumbai26 Jun 2024AY 2018-19

Bench: Shri Amit Shukla & Shri Ratnesh Nandan Sahayassessment Year: 2018-19 Mahanagar Gas Limited Deputy Commissioner Of Mgl House, G33, Income Tax Vs. Bandra Kurla Complex, Circle 14(2)(1), Mumbai- 400051. Aayakar Bhavan, Mumbai. Pan: Aabcm4640G (Appellant) (Respondent) Present For: Assessee By : Shri P. P. Jayaraman, A.R. Revenue By : Shri P.D. Chougule (Addl. Cit), Sr. D.R. Date Of Hearing : 27 . 05 . 2024 Date Of Pronouncement : 26 . 06 . 2024 O R D E R Per: Ratnesh Nandan Sahay: 1. This Appeal Has Been Filed Against The Order Of The Ld. Cit Appeal Passed U/S 250 Of The Income Tax Act [The ‘Act’ In Short] Vide Din & Order No. Itba/Nfac/ S/250/2023-24/1059081791(1) Dated 26/12/2023 For Assessment Year 2018-19. 2. Following Grounds Of Appeal Have Been Raised: “1. Disallowance U/S 14A R.W.R 8D: That On The Facts & The Circumstances Of The Case & In Law The Learned Commissioner Of Income Tax (Appeals) Has Erred In Making

For Appellant: Shri P. P. Jayaraman, A.RFor Respondent: Shri P.D. Chougule (Addl. CIT), SR. D.R
Section 143(2)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2018-19 Mahanagar Gas Limited Deputy Commissioner of MGL House, G33, Income Tax Vs. Bandra Kurla Complex, Circle 14(2)(1), Mumbai- 400051. Aayakar Bhavan, Mumbai. PAN: AABCM4640G (Appellant) (Respondent) Present for: Assessee by : Shri P. P. Jayaraman, A.R. Revenue by : Shri P.D. Chougule (Addl. CIT), SR. D.R. Date of Hearing : 27 . 05 . 2024 Date of Pronouncement : 26 . 06 . 2024 O R D E R Per: Ratnesh Nandan Sahay, Accountant Member: 1. This a…

Supreme Nonwovens Private Limited, Mumbai vs. ACIT, Mumbai

In the result, appeal in ITA No

ITA 235/MUM/2024[2017-18]Status: DisposedITAT Mumbai26 Jun 2024AY 2017-18

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri K. Gopal, Advocate& Ms. NehaFor Respondent: Shri Dinesh A Chourasia – Sr.AR
Section 139(1)Section 143(3)Section 14ASection 14A(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA 235/Mum/2024 (Assessment year: 2017-18) Supreme Nonwovens Private vs ACIT, Mumbai Room No.455, 4thFloor Limited, Plot 110, Supreme House, 16th Aayakar Bhavan, M.K. Road Road, Chembur, Maharashtra Mumbai-400 020 400 071 PAN : AAACS5921R APPELLANT RESPONDENT Assessee by : Shri K. Gopal, Advocate& Ms. Neha Paranjpe Respondent by : Shri Dinesh A Chourasia – Sr.AR Date of hearing : 30/05/2024 Date of pronouncement : 26/ 06/2024 O R D E R PER ANIKESH BANERJEE, J…

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

ITA 247/MUM/2024[2014-15]Status: DisposedITAT Mumbai30 May 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

Section 14(2)Section 143(3)Section 14ASection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 247/MUM/2024 Assessment Year: 2014-15 Bennett Property Holdings Company Ltd., 5th floor, Times Tower, Kamala Mills Compound, S. B. Marg, Lower Parel (West), Mumbai-400013. PAN NO. AAECB 3780 Η Appellant Vs. Asstt. CIT Circle 1(1)(1), Aayakar Bhavan, Mumbai-400020. Respondent Assessee by Revenue by Date of Hearing Date of pronouncement ORDER PER OM PRAKASH KANT, AM : Mr. Madhur Agrawal : Mr. Ashok Kumar Ambastha, Sr. DR : 27/05/2024 : 30/05/2024 This app…

Piem Hotels Limited, Mumbai vs. The Assistant Commissioner of Income Tax, Circle 3(2)(2), Mumbai

In the result, the appeal for A

ITA 4339/MUM/2023[2014-2015]Status: DisposedITAT Mumbai08 May 2024AY 2014-2015

Bench: Shri Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Shri Ketan Ved, ARFor Respondent: Shri H.M. Bhatt, DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAJ KUMAR CHAUHAN, JM ITA Nos. 4338/Mum/2023 & 4339/Mum/23 (Assessment Year: 2016-17 & 2014-15) The Dy. Commissioner of Piem Hotels Ltd. Income Tax, Circle 3(2)(2) 90 vivanta President, Aaykar Bhavan, Cuffe Parade, Vs. Maharishi Karve Road, Mumbai-400 005 Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACP8376M Assessee by : Shri Ketan Ved, AR Revenue by : Shri H.M. Bhatt, DR Date of hearing: 18.04.2024 08.05.2024 Date of pronouncement : O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA Nos. 4338 & 4339/Mum/2023 a…

Piem Hotels Limited, Mumbai vs. The Deputy Commissioner of Income Tax, Circle 3(2)(2), Mumbai

In the result, the appeal for A

ITA 4338/MUM/2023[2016-17]Status: DisposedITAT Mumbai08 May 2024AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Shri Ketan Ved, ARFor Respondent: Shri H.M. Bhatt, DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAJ KUMAR CHAUHAN, JM ITA Nos. 4338/Mum/2023 & 4339/Mum/23 (Assessment Year: 2016-17 & 2014-15) The Dy. Commissioner of Piem Hotels Ltd. Income Tax, Circle 3(2)(2) 90 vivanta President, Aaykar Bhavan, Cuffe Parade, Vs. Maharishi Karve Road, Mumbai-400 005 Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACP8376M Assessee by : Shri Ketan Ved, AR Revenue by : Shri H.M. Bhatt, DR Date of hearing: 18.04.2024 08.05.2024 Date of pronouncement : O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA Nos. 4338 & 4339/Mum/2023 a…

DCIT 3(3) (1), Mumbai vs. M/S. Shapoorji Pallonji Centre 41/44 Minoo Desai Marg, Mumbai

ITA 2233/MUM/2021[2014-15]Status: DisposedITAT Mumbai28 Mar 2024AY 2014-15

Bench: Shri B R Baskaran, Am & Ms. Kavitha Rajagopal, Jm & Co No. 55/Mum/2022 (Arising Out Of Ita No.2233/Mum/2021) (Assessment Year: 2014-15) Shapoorji Pallonji & Company Private Dy. Cit, Circle-3(3)(1) Limited Mumbai 1St Floor, 41/44, S P Centre, Minoo Vs. Desai Marg, Colaba, Mumbai-400 005

For Appellant: Shri Rajan Vora & Nikhil TiwariFor Respondent: Shri H M Bhatt
Section 10Section 115JSection 143(1)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI B R BASKARAN, AM AND MS. KAVITHA RAJAGOPAL, JM and CO No. 55/Mum/2022 (Arising out of ITA No.2233/Mum/2021) (Assessment Year: 2014-15) Shapoorji Pallonji and Company Private Dy. CIT, Circle-3(3)(1) Limited Mumbai 1st Floor, 41/44, S P Centre, Minoo Vs. Desai Marg, Colaba, Mumbai-400 005 PAN/GIR No. AAACS 6994 C (Assessee) : (Revenue) Dy. CIT, Circle-3(3)(1) Shapoorji Pallonji and Company Mumbai Private Limited 1st Floor, 41/44, S P Centre, Minoo Vs. Desai Marg, Colaba, Mumbai-400 005 PAN/GIR No. AAACS 6994 C (Revenue) (Assessee) : Assessee by : S…

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

ITA 2025/MUM/2021[2014-15]Status: DisposedITAT Mumbai28 Mar 2024AY 2014-15

Bench: Shri B R Baskaran, Am & Ms. Kavitha Rajagopal, Jm & Co No. 55/Mum/2022 (Arising Out Of Ita No.2233/Mum/2021) (Assessment Year: 2014-15) Shapoorji Pallonji & Company Private Dy. Cit, Circle-3(3)(1) Limited Mumbai 1St Floor, 41/44, S P Centre, Minoo Vs. Desai Marg, Colaba, Mumbai-400 005

For Appellant: Shri Rajan Vora & Nikhil TiwariFor Respondent: Shri H M Bhatt
Section 10Section 115JSection 143(1)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI B R BASKARAN, AM AND MS. KAVITHA RAJAGOPAL, JM and CO No. 55/Mum/2022 (Arising out of ITA No.2233/Mum/2021) (Assessment Year: 2014-15) Shapoorji Pallonji and Company Private Dy. CIT, Circle-3(3)(1) Limited Mumbai 1st Floor, 41/44, S P Centre, Minoo Vs. Desai Marg, Colaba, Mumbai-400 005 PAN/GIR No. AAACS 6994 C (Assessee) : (Revenue) Dy. CIT, Circle-3(3)(1) Shapoorji Pallonji and Company Mumbai Private Limited 1st Floor, 41/44, S P Centre, Minoo Vs. Desai Marg, Colaba, Mumbai-400 005 PAN/GIR No. AAACS 6994 C (Revenue) (Assessee) : Assessee by : S…

National Securities Depositary Ltd, Mumbai vs. Asst Comm of Income Tax-7(2)(2), Mumbai

ITA 287/MUM/2023[2017-18]Status: DisposedITAT Mumbai31 May 2023AY 2017-18

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2017-18

For Appellant: Shri Madhur Agarwal, A.RFor Respondent: Shri Chetan Kacha, Sr. A.R
Section 115JSection 144Section 14ASection 485

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 M/s. National Securities Assistant Commissioner of Depository Ltd., Income Tax-7(2)(2), 4th Floor, A Wing, Room No.134, 1st Floor, Trade World, Vs. Kamala Mills Compound, Aayakar Bhavan, Senapati Bapat Marg, M.K. Road, Lower Parel, Mumbai – 400 020 Mumbai – 400 013 PAN: AADCN9802F (Appellant) (Respondent) Present for: Assessee by : Shri Madhur Agarwal, A.R. Revenue by : Shri Chetan Kacha, Sr. A.R. Date of Hearing : 19 . 05 . 2023 Date of Prono…

M/S. Jai Corp Ltd., Mumbai vs. Dy CIT -Circle-6(4), Mumbai

In the result, both the appeals filed by the Revenue and assessee are dismissed

ITA 1140/MUM/2021[2015-16]Status: DisposedITAT Mumbai21 Dec 2022AY 2015-16

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Asst. Cit-3(2)(1) M/S. Jai Corporation Ltd. Room No. 674, 6Th Floor, H-B, Mittal Tower, Aayakar Bhavan, M. K. Road, Vs. Free Press Journal Marg, Mumbai-400 020 Nariman Point, Mumbai-400 021

For Respondent: Shri Vranda U. Matkarni
Section 10(34)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Asst. CIT-3(2)(1) M/s. Jai Corporation Ltd. Room No. 674, 6th Floor, H-B, Mittal Tower, Aayakar Bhavan, M. K. Road, Vs. Free Press Journal Marg, Mumbai-400 020 Nariman Point, Mumbai-400 021 PAN/GIR No. AAACJ 2591 A (Revenue) : (Assessee) & M/s. Jai Corporation Ltd. Asst. CIT-3(2)(1) Room No. 674, 6th Floor, H-B, Mittal Tower, Free Press Journal Marg, Vs. Aayakar Bhavan, M. K. Road, Nariman Point, Mumbai-400 021 Mumbai-400 020 PAN/GIR No. AAACJ 2591 A (Assessee) : (Revenue) : Shri Rajesh P. Sha…

Asstt. CIT - 3(2)(1), Mumbai vs. M/S Jal Corp. Ltd., Nynvau

In the result, both the appeals filed by the Revenue and assessee are dismissed

ITA 1872/MUM/2020[2015-16]Status: DisposedITAT Mumbai21 Dec 2022AY 2015-16

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Asst. Cit-3(2)(1) M/S. Jai Corporation Ltd. Room No. 674, 6Th Floor, H-B, Mittal Tower, Aayakar Bhavan, M. K. Road, Vs. Free Press Journal Marg, Mumbai-400 020 Nariman Point, Mumbai-400 021

For Respondent: Shri Vranda U. Matkarni
Section 10(34)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Asst. CIT-3(2)(1) M/s. Jai Corporation Ltd. Room No. 674, 6th Floor, H-B, Mittal Tower, Aayakar Bhavan, M. K. Road, Vs. Free Press Journal Marg, Mumbai-400 020 Nariman Point, Mumbai-400 021 PAN/GIR No. AAACJ 2591 A (Revenue) : (Assessee) & M/s. Jai Corporation Ltd. Asst. CIT-3(2)(1) Room No. 674, 6th Floor, H-B, Mittal Tower, Free Press Journal Marg, Vs. Aayakar Bhavan, M. K. Road, Nariman Point, Mumbai-400 021 Mumbai-400 020 PAN/GIR No. AAACJ 2591 A (Assessee) : (Revenue) : Shri Rajesh P. Sha…

DCIT Cent. Cir 8(3), Mumbai vs. M/S 63 Moon Technologies India Ltd, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 1515/MUM/2022[2011-12]Status: DisposedITAT Mumbai21 Nov 2022AY 2011-12

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Sukhsagar SyalFor Respondent: M/s. Vatsalaa Jha
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1515/Mum./2022 (Assessment Year : 2011–12) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–8(3), Mumbai v/s M/s. 63 Moon Technologies India Ltd. FT Tower, CTS no.256–257, Suren Road …………….Respondent Chakala, Andheri (E), Mumbai 400 093 PAN – AAACF5737C Assessee by : Shri Sukhsagar Syal Revenue by : M/s. Vatsalaa Jha Date of Hearing – 06/09/2022 Date of Order – 21/11/2022 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has…

Assisstant Commissioner of Income Tax-14(1)(2), Mumbai vs. Schoolnet India Ltd., Mumbai

In the result, the present appeal is dismissed

ITA 2015/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Oct 2022AY 2014-15
For Appellant: NoneFor Respondent: Shri Sanyam Suresh Joshi
Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ACIT, Circle -14(1)(2), Mumbai, Room No. 455, 4th Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 [PAN: AABCI2106H] ……………… Appellant Schoolnet India Ltd., Vs 3rd Floor, Plot No. C-22, G Block The IL & FS Financial Centre, Bandra-Kurla Complex, Bandra (E), Mumbai - 400051 ……………. Respondent Appearances For the Appellant/Department : Shri Sanyam Suresh Joshi For the Respondent/Assessee : None Date of conclusion of hearing : 11.10.2022 Date of pronouncement of order : 28.10.2022 O R…

Castamet Works Private Limited, Kharwa vs. Principle Commissioner of Income Tax, Udaipur

ITA 187/JPR/2022[2017-18]Status: DisposedITAT Jaipur04 Oct 2022AY 2017-18
For Appellant: Sh. Prakul Khurana (Adv.) &For Respondent: Sh. Sanjay Dhariwal (CIT)
Section 143(1)Section 143(3)Section 14ASection 263Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 187/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2017-18 cuke Castamet Works Private Limited Principle Commissioner of Vs. Village – Kharwa,Tehsil- Masuda Income Tax, Udaipur Kharwa, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCC 5624 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Prakul Khurana (A…

Yes Bank Limited, Mumbai vs. DCIT 2 (2)(2), Mumbai

In the result, appeal filed by the learned assessing officer in ITA number 3238/M/2018 for assessment year 2013 –

ITA 3500/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Jun 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Shekhar L. Gajbhiye, CIT
Section 14ASection 35DSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 3499/Mum/2018 (Assessment Year 2012-13) The Deputy Commissioner of Income Tax , Yes Bank Limited 9th Floor, Nehru Centre, Circle 2(2)(2) Discovery of India, Dr. AB Road, 545, Aykar Bhavan, Vs. Worli, Mumbai-400 018 MK road, Mumbai-400 020 (Respondent) (Appellant) PAN No. AAACY2068D ITA No. 3237/Mum/2018 (Assessment Year 2012-13) The Deputy Commissioner of Income Tax , Yes Bank Limited 9th Floor, Nehru Centre, Circle 2(2)(2) 545, Aaykar Bhavan, Discovery of India, Dr. AB Road, Vs. Wo…

Yes Bank Ltd., Mumbai vs. DCIT 2(2)(2), Mumbai

In the result, appeal filed by the learned assessing officer in ITA number 3238/M/2018 for assessment year 2013 –

ITA 3499/MUM/2018[2012-13]Status: DisposedITAT Mumbai28 Jun 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Shekhar L. Gajbhiye, CIT
Section 14ASection 35DSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 3499/Mum/2018 (Assessment Year 2012-13) The Deputy Commissioner of Income Tax , Yes Bank Limited 9th Floor, Nehru Centre, Circle 2(2)(2) Discovery of India, Dr. AB Road, 545, Aykar Bhavan, Vs. Worli, Mumbai-400 018 MK road, Mumbai-400 020 (Respondent) (Appellant) PAN No. AAACY2068D ITA No. 3237/Mum/2018 (Assessment Year 2012-13) The Deputy Commissioner of Income Tax , Yes Bank Limited 9th Floor, Nehru Centre, Circle 2(2)(2) 545, Aaykar Bhavan, Discovery of India, Dr. AB Road, Vs. Wo…

Yes Bank Limited, Mumbai vs. DCIT - 2(2)(2), Mumbai

In the result, appeal filed by the learned assessing officer in ITA number 3238/M/2018 for assessment year 2013 –

ITA 3498/MUM/2018[2011-12]Status: DisposedITAT Mumbai28 Jun 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Shekhar L. Gajbhiye, CIT
Section 14ASection 35DSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 3499/Mum/2018 (Assessment Year 2012-13) The Deputy Commissioner of Income Tax , Yes Bank Limited 9th Floor, Nehru Centre, Circle 2(2)(2) Discovery of India, Dr. AB Road, 545, Aykar Bhavan, Vs. Worli, Mumbai-400 018 MK road, Mumbai-400 020 (Respondent) (Appellant) PAN No. AAACY2068D ITA No. 3237/Mum/2018 (Assessment Year 2012-13) The Deputy Commissioner of Income Tax , Yes Bank Limited 9th Floor, Nehru Centre, Circle 2(2)(2) 545, Aaykar Bhavan, Discovery of India, Dr. AB Road, Vs. Wo…