Principal Commissioner of Income-tax-2 v. Caraf Builders & Constructions (P.) Ltd.

112 Taxmann.com 322Supreme Court of India2019#1578 most cited

What is Principal Commissioner of Income-tax-2 v. Caraf Builders & Constructions (P.) Ltd. authority for?

Disallowance under Section 14A of the Income-tax Act, 1961 cannot exceed the actual amount of exempt income earned by the assessee during the relevant previous year. This principle applies to assessment years prior to the amendment by Finance Bill 2022.

71

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2020 to 2025.

Also referred to as

Principal Commissioner of Income-tax-2 v. Caraf Builders & Constructions (P.) Ltd. · Section 14A · disallowance exceeds exempt income · no exempt income no disallowance · exempt income limit · Rule 8D(2)(ii) · 112 Taxmann.com 322 SC · Section 10(34) disallowance · disallowance computation · expenses related to exempt income

Sections most often in play

Section 14ASection 143(3)Section 115JBSection 37(1)Section 8D(2)(ii)Section 10(34)Section 194-ISection 2(13)

Issues it is cited on

software technology parksection 43ascheme of arrangementdisallowance u/s 14adisallowance of interest expendituredisallowance under section 14ainterest free advancesstrategic investmentsection 10(34)section 115jb(2)section 14a(2)section 14a

Judgments citing Principal Commissioner of Income-tax-2 v. Caraf Builders & Constructions (P.) Ltd.

Brigs Trading Co. P.Ltd, Mumbai vs. ACIT Cir 6(1), Mumbai

ITA 2270/MUM/2014[2009-10]Status: DisposedITAT Mumbai17 Jan 2024AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Dcit, Cir 6(1), R.No. 506, 5Th Floor, Aayakar Bhavan, M.K. Road, Mumbai-20. Appellant

Section 143(3)Section 14ASection 36Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) DCIT, Cir 6(1), R.No. 506, 5th floor, Aayakar Bhavan, M.K. Road, Mumbai-20. Appellant ITA No. 2136/MUM/2014 Assessment Year: 2008-09 Vs. M/s Briggs Trading Co. Pvt. Ltd., 135, Continental Building, Dr. Annie Beasent Rd., Worli, Mumbai-400018. PAN NO. AAACB 4674 J Respondent ITA No. 2269/MUM/2014 Assessment Year: 2008-09 M/s Briggs Trading Co. Pvt. Ltd., Fun Republic, 844/4 Shah Ind Estate Off New Link Road, Opp Laxmi Ind Estate, Andheri W, Mumbai-400053. PAN NO.…

Brigs Trading Co. P.Ltd, Mumbai vs. ACIT Cir 6(1), Mumbai

ITA 2269/MUM/2014[2008-09]Status: DisposedITAT Mumbai17 Jan 2024AY 2008-09

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Respondent: Mr. Dalpat Shah & Mr. B.S. Sharma
Section 143(3)Section 14ASection 36Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA No. 2136/MUM/2014 Assessment Year: 2008-09 DCIT, Cir 6(1), R.No. 506, 5th floor, Aayakar Bhavan, M.K. Road, Mumbai-20. Appellant Vs. M/s Briggs Trading Co. Pvt. Ltd., 135, Continental Building, Dr. Annie Beasent Rd., Worli, Mumbai-400018. PAN NO. AAACB 4674 J Respondent ITA No. 2269/MUM/2014 Assessment Year: 2008-09 M/s Briggs Trading Co. Pvt. Ltd., Fun Republic, 844/4 Shah Ind Estate Off New Link Road, Opp Laxmi Ind Estate, Andheri W, Mumbai-400053. PAN N…

DCIT Cir 6(1), Mumbai vs. Briggs Trading Co, P. Ltd, Mumbai

ITA 2136/MUM/2014[2008-09]Status: DisposedITAT Mumbai17 Jan 2024AY 2008-09

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Dalpat Shah & Mr. B.S. SharmaFor Respondent: Mr. Ujjawal Kumar Chavan, Sr. DR
Section 143(3)Section 14ASection 36Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA No. 2136/MUM/2014 Assessment Year: 2008-09 DCIT, Cir 6(1), R.No. 506, 5th floor, Aayakar Bhavan, M.K. Road, Mumbai-20. Appellant Vs. M/s Briggs Trading Co. Pvt. Ltd., 135, Continental Building, Dr. Annie Beasent Rd., Worli, Mumbai-400018. PAN NO. AAACB 4674 J Respondent ITA No. 2269/MUM/2014 Assessment Year: 2008-09 M/s Briggs Trading Co. Pvt. Ltd., Fun Republic, 844/4 Shah Ind Estate Off New Link Road, Opp Laxmi Ind Estate, Andheri W, Mumbai-400053. PAN…

DCIT- 8(2)(1), Mumbai vs. Piramal Estates Private Limited, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 2015/MUM/2023[2010-11]Status: DisposedITAT Mumbai20 Dec 2023AY 2010-11

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Ronak Doshi/Priyank Gandhi/MsFor Respondent: Shri N. V. Nadkarni, Ld. CIT-DR
Section 14ASection 24Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 1936/Mum/2023 (A.Y.2011-12) ITA No. 2016/Mum/2023 (A.Y.2013-14) & DCIT Circle 8(2) (1), R. No. 624, 6th floor, Aayakar Bhavan, M. K. Road, Mumbai-400 020 PAN: AACCA7777K ....... Appellant Vs. Piramal Estates Pvt. Ltd. 8th floor, Piramal Tower, Ganpatrao Kadam Marg, Lower Parel (W), Mumbai-400 013 ..... Respondent Appellant by : Shri Ronak Doshi/Priyank Gandhi/Ms. Jinal Jain, Ld. ARs Respondent by : Shri N. V. Nadkarni, Ld. CIT-DR Date of hearing : 08/11/2023 D…

Sicom Ltd, Mumbai vs. Dy Commissioner of Income Tax Circle 3(3)(1), Mumbai

In the result, the appeal filed by the assesee is partly allow for statistical purpose and the appeal filed by the revenue is allowed for statistical purposes

ITA 1694/MUM/2023[2013-2014]Status: DisposedITAT Mumbai22 Nov 2023AY 2013-2014

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale, Judicialmember Sicom Ltd, Vs. Dy Commissioner Of Solitaire Corporate Income Tax Circle Park, Bldg No.04, 3(3)(1), Chakala, Andheri(E), 6Th Floor, Room No. Mumbai-400093. 609,Aayakar Bhavan, Maharishi Karve Road, Mumbai- 400020. "थायी लेखा सं./जीआइआर सं.Pan/Gir No. Aaacs5524J (अपीलाथ"/Applicant) (""यथ"/Respondent) Dy Commissioner Of Vs. Sicom Ltd, Income Tax Circle Solitaire Corporate Park, 3(3)(1), Bldg No.04, Chakala, 6Th Floor, Room No. Andheri(E), 609,Aayakar Bhavan, Mumbai-400093. Maharishi Karve Road, Mumbai- 400020. "थायी लेखा सं./जीआइआर सं.Pan/Gir No. Aaacs5524J (अपीलाथ"/Applicant) (""यथ"/Respondent)

Section 10(34)Section 14ASection 234BSection 36(1)(ii)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “G” BENCH MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIALMEMBER Sicom Ltd, Vs. Dy Commissioner of Solitaire Corporate Income Tax Circle Park, Bldg No.04, 3(3)(1), Chakala, Andheri(E), 6th Floor, Room No. Mumbai-400093. 609,Aayakar Bhavan, Maharishi Karve Road, Mumbai- 400020. "थायी लेखा सं./जीआइआर सं.PAN/GIR No. AAACS5524J (अपीलाथ"/Applicant) (""यथ"/Respondent) Dy Commissioner of Vs. Sicom Ltd, Income Tax Circle Solitaire Corporate Park, 3(3)(1), Bldg No.04, Chakala, 6th Floor, Room No. Andheri(E), 609,Aayakar Bhavan, Mumbai-400093. M…

M/S Pvr Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2143/DEL/2011[2007-08]Status: DisposedITAT Delhi07 Nov 2023AY 2007-08

Bench: Sh. N. K. Billaiya & Ms. Astha Chandraassessment Year: 2007-08 M/S. Pvr Ltd. Addl. Cit Range-14 New Delhi 61, Basant Lok, Vasant Vihar Vs New Delhi-110057 Pan No.Aaacp4526D (Appellant) (Respondent)

Section 115JSection 14ASection 43(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2007-08 M/s. PVR Ltd. Addl. CIT Range-14 New Delhi 61, Basant Lok, Vasant Vihar Vs New Delhi-110057 PAN No.AAACP4526D (APPELLANT) (RESPONDENT) Appellant Sh. Gaurav Jain, Advocate Sh. Sudarshan Roy, Advocate Sh. V.K. Garg, Advocate Sh. Parveen Kumar, CA Respondent Sh. P.N. Barnwal, CIT DR Date of Hearing 01.11.2023 Date of Pronouncement 07.11.2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT…

Dy. Commissioner of Income Tax-15(3)(1), Mumbai vs. M/S Reliance Power Limited, Mumbai

In the result, the appeal of the revenue is dismissed and the cross objection filed by the assessee is allowed

ITA 1952/MUM/2023[2014-2015]Status: DisposedITAT Mumbai25 Oct 2023AY 2014-2015

Bench: Shri B.R. Baskaran (Am) & Shri Narender Kumar Choudhry (Jm) I.T.A. No. 1952/Mum/2023 (A.Y. 2014-15) Dy. Commissioner Of Income Vs. M/S. Reliance Power Limited Tax-15(3)(1), Mumbai. H-Block, 1St Floor, Dhirubhai Ambani Knowledge City, Koperkhairane, Navi Mumbai 400 710. Pan : Aaacr2365L (Appellant) (Respondent)

Section 115JSection 14ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Narender Kumar Choudhry (JM) I.T.A. No. 1952/Mum/2023 (A.Y. 2014-15) Dy. Commissioner of Income Vs. M/s. Reliance Power Limited Tax-15(3)(1), Mumbai. H-Block, 1st floor, Dhirubhai Ambani Knowledge City, Koperkhairane, Navi Mumbai 400 710. PAN : AAACR2365L (Appellant) (Respondent) C.O No. 70/Mum/2023 (A.Y. 2014-15) (Arising out of I.T.A. No. 1952/Mum/2023) M/s. Reliance Power Limited Vs. Dy. Commissioner of Income H-Block, 1st floor, Dhirubhai Tax-15(3)(1), Mumbai. Ambani Knowledge City, Koperkhairane, Navi Mumb…

DCIT, Circle-13(2), New Delhi vs. Jaypee Infra Ventures (A Private Company With Unlimited Liability), Noida

In the result, the appeal of the Revenue is dismissed

ITA 6092/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Jun 2023AY 2013-14

Bench: Shri Kul Bharat & Shri M Balaganesh[Assessment Year : 2013-14] Dcit, Vs Jaypee Infra Ventures (A Private Circle-13(2), Company With Unlimited Liability), New Delhi. Sector-128, Noida, Uttar Pradesh-201304. Pan-Aaccj5628G Appellant Respondent Appellant By S/Shri V.K.Garg, Adv. & Praveen Kumar, Ca Respondent By Shri Gurpreet Singh, Sr. Dr Date Of Hearing 05.06.2023 Date Of Pronouncement 20.06.2023 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Revenue For The Assessment Year 2013-14 Is Directed Against The Order Of Ld. Cit(A)-5, New Delhi Dated 26.04.2019. The Revenue Has Raised Following Grounds Of Appeal:-

Section 139(1)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI M BALAGANESH, ACCOUNTANT MEMBER [Assessment Year : 2013-14] DCIT, vs Jaypee Infra Ventures (A Private Circle-13(2), Company with unlimited Liability), New Delhi. Sector-128, Noida, Uttar Pradesh-201304. PAN-AACCJ5628G APPELLANT RESPONDENT Appellant by S/Shri V.K.Garg, Adv. & Praveen Kumar, CA Respondent by Shri Gurpreet Singh, Sr. DR Date of Hearing 05.06.2023 Date of Pronouncement 20.06.2023 ORDER PER KUL BHARAT, JM : The present appeal filed by the Revenue for the assessment year 2013-14 is directed a…

Jaypee Infra Ventures Pvt. Ltd., Noida vs. DCIT, Circle-13(2), New Delhi

Accordingly these grounds in hand deserve to be allowed with a direction to the Ld

ITA 4582/DEL/2018[2012-13]Status: DisposedITAT Delhi29 May 2023AY 2012-13

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 4582/Del/2018 , A.Y. 2012-13 Jaypee Infra Ventures Pvt. Ltd. Vs. Dcit, (Erstwhile Known As Jaypee Infra Circle-13(2), Ventures) New Delhi (A Private Company With Unlimited Liability) Sector 128, Noida- 201304, Up Pan : Aaccj5628G Appellant Respondent

Section 139(1)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 4582/Del/2018 , A.Y. 2012-13 Jaypee Infra Ventures Pvt. Ltd. Vs. DCIT, (erstwhile known as Jaypee Infra Circle-13(2), Ventures) New Delhi (A Private Company with unlimited liability) Sector 128, Noida- 201304, UP PAN : AACCJ5628G Appellant Respondent ITA No. 4435/Del/2018 , A.Y. 2012-13 DCIT, Vs. Jaypee Infra Ventures Pvt. Circle-13(2), Ltd. New Delhi (erstwhile known as Jaypee Infra Ventures) (A Private Company with unlimited liability) Sector 128, Noida-…

DCIT, Circle-13(2), New Delhi vs. Jaypee Infra Ventures, Noida

Accordingly these grounds in hand deserve to be allowed with a direction to the Ld

ITA 4435/DEL/2018[2012-13]Status: DisposedITAT Delhi29 May 2023AY 2012-13

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 4582/Del/2018 , A.Y. 2012-13 Jaypee Infra Ventures Pvt. Ltd. Vs. Dcit, (Erstwhile Known As Jaypee Infra Circle-13(2), Ventures) New Delhi (A Private Company With Unlimited Liability) Sector 128, Noida- 201304, Up Pan : Aaccj5628G Appellant Respondent

Section 139(1)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 4582/Del/2018 , A.Y. 2012-13 Jaypee Infra Ventures Pvt. Ltd. Vs. DCIT, (erstwhile known as Jaypee Infra Circle-13(2), Ventures) New Delhi (A Private Company with unlimited liability) Sector 128, Noida- 201304, UP PAN : AACCJ5628G Appellant Respondent ITA No. 4435/Del/2018 , A.Y. 2012-13 DCIT, Vs. Jaypee Infra Ventures Pvt. Circle-13(2), Ltd. New Delhi (erstwhile known as Jaypee Infra Ventures) (A Private Company with unlimited liability) Sector 128, Noida-…

Talbros Automotive Components Ltd, New Delhi vs. ACIT, Circle-25(1), New Delhi

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

ITA 8239/DEL/2018[2014-15]Status: DisposedITAT Delhi23 May 2023AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआ.अ.सं/.I.T.A No.8239/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Talbros Automotive Components Ltd., Acit Vs. 1411 & 1412, Nicholson Road, Circle 25(1), Kashmiri Gate, New Delhi. New Delhi. Pan No. Aaact0265F अपीलाथ" Appellant ""यथ"/Respondent

Section 14A

…I.T.A. No. 8239/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.8239/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Talbros Automotive Components Ltd., ACIT Vs. 1411 & 1412, Nicholson Road, Circle 25(1), Kashmiri Gate, New Delhi. New Delhi. PAN No. AAACT0265F अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Pravin Gupta, CA & Shri V.K. Garg, CA Revenue by Shri Kumar Parnav, Sr. DR सुनवाईक"तारीख/ Date of hearing: 16.03.2023 23.05.2023 उ"ोषणाक"तारीख/Pronouncement on आदे…

Essel Mining & Industries Ltd., Kolkatta vs. Dy CIT CC-1(4), Mumbai

In the result, the appeals of the assessee is partly allowed and the appeal of the revenue is partly allowed for statistical purpose

ITA 297/MUM/2021[2012-13]Status: DisposedITAT Mumbai27 Apr 2023AY 2012-13

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 To 2013-14) Essel Mining & Vs. Dy. Cit, Cc-1(4) Industries Limited 9Th Floor, Old Cgo Industry House, 18Th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent Jcit, Cc-1(4) Vs. M/S Essel Mining & R. No. 902, Pratistha Industries Limited Bhavan, 9Th Floor, Old Industry House, 18Th Cgo Building, Annexe, Floor, 10, Cama Street, Mumbai – 400 020 Kolkata- 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent

For Appellant: Yohesh Thar &For Respondent: Biswanath Das
Section 132(1)Section 14ASection 153ASection 153C

…P a g e | 1 ITA No.1022 & 1549/Mum/2018 296 & 297/Mum/2021 Essel Mining & industries Ltd. Vs. DCIT, CC-1(4) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 to 2013-14) Essel Mining & Vs. Dy. CIT, CC-1(4) Industries Limited 9th Floor, Old CGO Industry House, 18th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE6607L Appellant .. Respondent JCIT, CC-1(4) Vs. M/s Essel Mining & R. No. 902, Pratistha Industries…

Essel Mining & Industries Ltd., Kolkatta vs. Dy CIT CC-1(4), Mumbai

In the result, the appeals of the assessee is partly allowed and the appeal of the revenue is partly allowed for statistical purpose

ITA 296/MUM/2021[2011-12]Status: DisposedITAT Mumbai27 Apr 2023AY 2011-12

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 To 2013-14) Essel Mining & Vs. Dy. Cit, Cc-1(4) Industries Limited 9Th Floor, Old Cgo Industry House, 18Th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent Jcit, Cc-1(4) Vs. M/S Essel Mining & R. No. 902, Pratistha Industries Limited Bhavan, 9Th Floor, Old Industry House, 18Th Cgo Building, Annexe, Floor, 10, Cama Street, Mumbai – 400 020 Kolkata- 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent

For Appellant: Yohesh Thar &For Respondent: Biswanath Das
Section 132(1)Section 14ASection 153ASection 153C

…P a g e | 1 ITA No.1022 & 1549/Mum/2018 296 & 297/Mum/2021 Essel Mining & industries Ltd. Vs. DCIT, CC-1(4) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 to 2013-14) Essel Mining & Vs. Dy. CIT, CC-1(4) Industries Limited 9th Floor, Old CGO Industry House, 18th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE6607L Appellant .. Respondent JCIT, CC-1(4) Vs. M/s Essel Mining & R. No. 902, Pratistha Industries…

Joint Commissioner of Income Tax - Central Circle 1(4), Mumbai vs. Essel Mining & Industries Limited, Mumbai

In the result, the appeals of the assessee is partly allowed and the appeal of the revenue is partly allowed for statistical purpose

ITA 1549/MUM/2018[2013-14]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-14

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 To 2013-14) Essel Mining & Vs. Dy. Cit, Cc-1(4) Industries Limited 9Th Floor, Old Cgo Industry House, 18Th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent Jcit, Cc-1(4) Vs. M/S Essel Mining & R. No. 902, Pratistha Industries Limited Bhavan, 9Th Floor, Old Industry House, 18Th Cgo Building, Annexe, Floor, 10, Cama Street, Mumbai – 400 020 Kolkata- 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent

For Appellant: Yohesh Thar &For Respondent: Biswanath Das
Section 132(1)Section 14ASection 153ASection 153C

…P a g e | 1 ITA No.1022 & 1549/Mum/2018 296 & 297/Mum/2021 Essel Mining & industries Ltd. Vs. DCIT, CC-1(4) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 to 2013-14) Essel Mining & Vs. Dy. CIT, CC-1(4) Industries Limited 9th Floor, Old CGO Industry House, 18th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE6607L Appellant .. Respondent JCIT, CC-1(4) Vs. M/s Essel Mining & R. No. 902, Pratistha Industries…

Essel Mining & Industries Limited, Mumbai vs. Deputy Commissioner of Income Tax - Central Circle 1(4), Mumbai

In the result, the appeals of the assessee is partly allowed and the appeal of the revenue is partly allowed for statistical purpose

ITA 1022/MUM/2018[2013-14]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-14

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 To 2013-14) Essel Mining & Vs. Dy. Cit, Cc-1(4) Industries Limited 9Th Floor, Old Cgo Industry House, 18Th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent Jcit, Cc-1(4) Vs. M/S Essel Mining & R. No. 902, Pratistha Industries Limited Bhavan, 9Th Floor, Old Industry House, 18Th Cgo Building, Annexe, Floor, 10, Cama Street, Mumbai – 400 020 Kolkata- 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent

For Appellant: Yohesh Thar &For Respondent: Biswanath Das
Section 132(1)Section 14ASection 153ASection 153C

…P a g e | 1 ITA No.1022 & 1549/Mum/2018 296 & 297/Mum/2021 Essel Mining & industries Ltd. Vs. DCIT, CC-1(4) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 to 2013-14) Essel Mining & Vs. Dy. CIT, CC-1(4) Industries Limited 9th Floor, Old CGO Industry House, 18th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE6607L Appellant .. Respondent JCIT, CC-1(4) Vs. M/s Essel Mining & R. No. 902, Pratistha Industries…

ACIT, Circle-14(1)(2), Mumbai vs. M/S Reliance Infrastructure Ltd, Mumbai

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

ITA 2796/MUM/2022[2016-2017]Status: DisposedITAT Mumbai29 Mar 2023AY 2016-2017
Section 10Section 115JSection 143(3)Section 14ASection 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ACIT, CIRCLE-14 (1)(2), Vs. M/s. Reliance Infrastructure Room No. 455, 4th Floor, Ltd, Mumbai. Aayakar Bhavan, Ground Floor, Reliance Centre M.K.Road, 19, Walchand Hirachand Mumbai-400020 Marg, Ballard Estate, Mumbai- 400001 PAN/GIR No. AACCR7446Q (Appellant) .. (Respondent) M/s. Reliance Vs. ACIT, CIRCLE-14 (1)(2), Infrastructure Ltd, Room No. 455, 4th Floor, Mumbai. Aayakar Bhavan, M.K.Road. Ground Floor, Reliance Mumbai-400020 Centre 19, Walchand Hirachand Marg, Ballard E…

Reliance Infrastructure Ltd, Mumbai vs. Asstt. Commissioner of Income Tax 14(1)(2), Mumbai

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

ITA 2590/MUM/2022[2016-2017]Status: DisposedITAT Mumbai29 Mar 2023AY 2016-2017
Section 10Section 115JSection 143(3)Section 14ASection 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ACIT, CIRCLE-14 (1)(2), Vs. M/s. Reliance Infrastructure Room No. 455, 4th Floor, Ltd, Mumbai. Aayakar Bhavan, Ground Floor, Reliance Centre M.K.Road, 19, Walchand Hirachand Mumbai-400020 Marg, Ballard Estate, Mumbai- 400001 PAN/GIR No. AACCR7446Q (Appellant) .. (Respondent) M/s. Reliance Vs. ACIT, CIRCLE-14 (1)(2), Infrastructure Ltd, Room No. 455, 4th Floor, Mumbai. Aayakar Bhavan, M.K.Road. Ground Floor, Reliance Mumbai-400020 Centre 19, Walchand Hirachand Marg, Ballard E…

Assistant Commissioner of Income Tax, Circle - 1(1)(1), Surat vs. Enviro Control Pvt. Ltd., Surat

In the result, the appeal is partly allowed

ITA 307/SRT/2022[2017-18]Status: DisposedITAT Surat18 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.274 & 307/Srt/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner Of Enviro Control Pvt. Ltd., Income-Tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank Of Surat, Room No.108, 1St Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Assessee) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.274 & 307/SRT/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner of Enviro Control Pvt. Ltd., Income-tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank of Surat, Room No.108, 1st Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACE 8700 C (Assessee) (Respondent) "नधा"रती क" ओर से /Assessee by Shri Ankur A Shah, AR राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr. DR…

Assistant Commissioner of Income Tax, Circle -1(1)(1), Surat vs. Enviro Control Pvt. Ltd., Surat

In the result, the appeal is partly allowed

ITA 274/SRT/2022[2013-14]Status: DisposedITAT Surat18 Jan 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.274 & 307/Srt/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner Of Enviro Control Pvt. Ltd., Income-Tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank Of Surat, Room No.108, 1St Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Assessee) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.274 & 307/SRT/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner of Enviro Control Pvt. Ltd., Income-tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank of Surat, Room No.108, 1st Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACE 8700 C (Assessee) (Respondent) "नधा"रती क" ओर से /Assessee by Shri Ankur A Shah, AR राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr. DR…

ITO Ward - 16(3), New Delhi vs. Masterway Consultants Limited, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 484/DEL/2021[2015-16]Status: DisposedITAT Delhi30 Nov 2022AY 2015-16

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.I.T.A. No. 484/Del/2021 (A.Y 2015-16)

Section 142(1)Section 143(2)Section 143(3)Section 14ASection 36(1)

…1 ITO Vs. Masterway consultants Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “E” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 484/DEL/2021 (A.Y 2015-16) ITO Masterway Consultants Ltd. Vs. C-138, Naraina Industrial Ward-16(3) Area, Phase-1, New Delhi New Delhi PAN: AAHCM0738M (APPELLANT) Appellant by Sh. Upvan Gupta, Adv Respondent by Sh. Amit Shukla, Sr DR Date of Hearing 28.11.2022 Date of Pronouncement 30.11.2022 ORDER PER YOGESH KUMAR U.S., JM This appeal is filed by the assessee against the order dated 13/03/2020 of th…

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