Prolifics Corpn. Ltd. v. Dy. CIT (68 SOT 104)

The DCIT Circle-1(1)(1), Ahmedabad vs. M/S. Adani Enterprise Ltd, Ahmedabad

In the result appeal of the Revenue is hereby partly allowed

ITA 472/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad17 Aug 2022AY 2015-16

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

…and loss account. The relevant finding of the Hon’ble court reads as under: The concept of bank Guarantees and Corporate Guarantees was explained in the decision of the Hydrabad Tribunal in the case of ProlificsCorpn. Ltd v. Dy. CIT [2015] 55 taxmann.com 226/68 SOT 104 (URO). In the said case, the revenue contended that the transaction of providing Corporate Guarantee is covered by the definition of international transaction after retrospective amendment made by Finance Act, 2012. The assessee argued that the Corporate Guarantee is and additional guarantee, provided by the Parent company. It does not involve any…

DCIT, Circle-1(1)(1), Ahmedabad vs. Adani Enterprises Ltd., Ahmedabad

In the result appeal of the Revenue is hereby partly allowed

ITA 336/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad17 Aug 2022AY 2014-15

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Respondent: Shri Vartik Choksi, A.R

Section 1Section 143(3)

…and loss account. The relevant finding of the Hon’ble court reads as under: The concept of bank Guarantees and Corporate Guarantees was explained in the decision of the Hydrabad Tribunal in the case of ProlificsCorpn. Ltd v. Dy. CIT [2015] 55 taxmann.com 226/68 SOT 104 (URO). In the said case, the revenue contended that the transaction of providing Corporate Guarantee is covered by the definition of international transaction after retrospective amendment made by Finance Act, 2012. The assessee argued that the Corporate Guarantee is and additional guarantee, provided by the Parent company. It does not involve any…

DCIT, Circle-1(1)(1), Ahmedabad vs. Adani Enterprises Ltd., Ahmedabad

In the result appeal of the Revenue is hereby partly allowed

ITA 285/AHD/2020[2013-14]Status: DisposedITAT Ahmedabad17 Aug 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Respondent: Shri Vartik Choksi, A.R

Section 1Section 143(3)

…and loss account. The relevant finding of the Hon’ble court reads as under: The concept of bank Guarantees and Corporate Guarantees was explained in the decision of the Hydrabad Tribunal in the case of ProlificsCorpn. Ltd v. Dy. CIT [2015] 55 taxmann.com 226/68 SOT 104 (URO). In the said case, the revenue contended that the transaction of providing Corporate Guarantee is covered by the definition of international transaction after retrospective amendment made by Finance Act, 2012. The assessee argued that the Corporate Guarantee is and additional guarantee, provided by the Parent company. It does not involve any…

Adani Enterprises Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad

Appeal of the Revenue is hereby dismissed

ITA 2035/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad15 Jul 2022AY 2011-12

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedasstt. Sr.No.

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Vartik Choksi, A.RFor Respondent: Shri Mohd. Usman, C.I.T.DR

Section 143(3)Section 28Section 35Section 92C

…and loss account. The relevant finding of the Hon’ble court reads as under: The concept of bank Guarantees and Corporate Guarantees was explained in the decision of the Hydrabad Tribunal in the case of Prolifics Corpn. Ltd v. Dy. CIT [2015] 55 taxmann.com 226/68 SOT 104 (URO). In the said case, the revenue contended that the transaction of providing Corporate Guarantee is covered by the definition of international transaction after retrospective amendment made by Finance Act, 2012. The assessee argued that the Corporate Guarantee is and additional guarantee, provided by the Parent company. It does not involve any…

ACIT, Circle - Tinsukia, Tinsukia vs. M/S. Greenply Industries Ltd., Tinsukia

In the result, the appeal of the assessee for A

ITA 359/GTY/2019[2014-15]Status: DisposedITAT Guwahati21 Jun 2022AY 2014-15

Bench: Shri A.T. Varkey & Shri Manish Borad

Section 115JSection 143(2)Section 80ISection 92C

…ITA No. 232/GAU/2019 Assessment Year: 2014-2015 & Assessment Year: 2014-2015 Greenply Industries Limited, Tinsukia IN THE INCOME TAX APPELLATE TRIBUNAL, ‘GUWAHATI BENCH’ AT KOLKATA, [Virtual Court Hearing] Before Shri A.T. Varkey, Judicial Member & Shri Manish Borad, Accountant Member I.T.A. No. 232/GAU/2019 Assessment Year: 2014-2015 Greenply Industries Limited,.......................................................Appellant Makum Road, P.O. Tinsukia, Assam-786125 [PAN: AAACG7284R] -Vs.- Assistant Commissioner of Income Tax,.....................................Respondent Circle-Tinsukia, Aayakar Bhawan,…

Greenply Industries Limited, Tinsukia vs. Assistant Commissioner of Income Tax, Circle-Tinsukia, Tinsukia

In the result, the appeal of the assessee for A

ITA 232/GTY/2019[2014-15]Status: DisposedITAT Guwahati21 Jun 2022AY 2014-15

Bench: Shri A.T. Varkey & Shri Manish Borad

Section 115JSection 143(2)Section 80ISection 92C

…ITA No. 232/GAU/2019 Assessment Year: 2014-2015 & Assessment Year: 2014-2015 Greenply Industries Limited, Tinsukia IN THE INCOME TAX APPELLATE TRIBUNAL, ‘GUWAHATI BENCH’ AT KOLKATA, [Virtual Court Hearing] Before Shri A.T. Varkey, Judicial Member & Shri Manish Borad, Accountant Member I.T.A. No. 232/GAU/2019 Assessment Year: 2014-2015 Greenply Industries Limited,.......................................................Appellant Makum Road, P.O. Tinsukia, Assam-786125 [PAN: AAACG7284R] -Vs.- Assistant Commissioner of Income Tax,.....................................Respondent Circle-Tinsukia, Aayakar Bhawan,…

Torrent Pharmaceuticals Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax (OSD) Circle-8, Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 1285/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad22 Feb 2022AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita.No.1285 & 1286/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-10 & 2010-11 & Ita No.1396 & 1397/Ahd/2018 Asstt.Year 2011-12 & 2012-13 Torrent Pharmaceuticals Ltd. Acit, Circle-4(1)(2) Torrent House Ahmedabad. Vs. Off.Ashram Road Ahmedabad 380 009. आयकर अपील सं./Ita.No.1327 & 1328/Ahd/2017 िनधा"रण वष"/ Asstt. Year: 2009-10 & 2010-11 & आयकर अपील सं./Ita.No.1414 & 1415/Ahd/2018 िनधा"रण वष"/ Asstt. Year: 2011-12 & 2012-13 Acit, Circle-4(1)(2) Torrent Pharmaceuticals Ltd. Ahmedabad. Torrent House Vs. Off.Ashram Road Ahmedabad 380 009. (Applicant) (Responent) Assessee By : Shri Vartik Choksi, With Shri Biren Shah, Ars. Revenue By : Shri Mohd. Usman, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 23/11/2021 घोषणा क" तारीख /Date Of Pronouncement: 22/02/2022 आदेश/O R D E R Per Bench

For Appellant: Shri Vartik Choksi, With Shri Biren Shah, ARsFor Respondent: Shri Mohd. Usman, CIT-DR

Section 139(1)Section 143(3)Section 35Section 80Section 92C

…and loss account. The relevant finding of the Hon’ble court reads as under: The concept of bank Guarantees and Corporate Guarantees was explained in the decision of the Hydrabad Tribunal in the case of Prolifics Corpn. Ltd v. Dy. CIT [2015] 55 taxmann.com 226/68 SOT 104 (URO). In the said case, the ITA.Nos.1285/Ahd/2017 & 7 others A.Y.2009-10 12 revenue contended that the transaction of providing Corporate Guarantee is covered by the definition of international transaction after retrospective amendment made by Finance Act, 2012. The assessee argued that the Corporate Guarantee is and additional guarantee, provide…

Jt. CIT (OSD)- CC - 1(4), Mumbai vs. Ultratech Cement Ltd., Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly allowed as indicated above

ITA 3764/MUM/2018[2014-15]Status: DisposedITAT Mumbai14 Dec 2021AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

…ITAT benches have decided otherwise in Everest Canto Cylinder Ltd. Vs. DCIT (LTU), Mumbai (2012-TII-145 ITAT-Mum- TP}, Foursoft Ltd. case ITA No.-1903/ Hyd/ 11, Mahindra & Mahindra Ltd. vs DCJT 55 SOT URO 146 (Hyd) and Prolific Corporation Ltd. vs. DCIT 2015 68 SOT 104 (Hyd). 10) Whether the Ld. LD CIT(A) is right in deciding that provision of Corporate Guarantee is not an international transaction when the assessee itself has clearly declared it as an international transaction in Form 3CEB and charged corporate guarantee fee and included it as part of its returned total income. 11) Whether the Ld. LD CIT(A) is…

DCIT- CC- 1(4), Mumbai vs. Ultratech Cement Ltd., Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 2873/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 Dec 2021AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

…ITAT benches have decided otherwise in Everest Canto Cylinder Ltd. Vs. DCIT (LTU), Mumbai (2012-TII-145 ITAT-Mum- TP}, Foursoft Ltd. case ITA No.-1903/ Hyd/ 11, Mahindra & Mahindra Ltd. vs DCJT 55 SOT URO 146 (Hyd) and Prolific Corporation Ltd. vs. DCIT 2015 68 SOT 104 (Hyd). 10) Whether the Ld. LD CIT(A) is right in deciding that provision of Corporate Guarantee is not an international transaction when the assessee itself has clearly declared it as an international transaction in Form 3CEB and charged corporate guarantee fee and included it as part of its returned total income. 11) Whether the Ld. LD CIT(A) is…

DCIT -CC-1(4), Mumbai vs. Ultratech Cement Ltd., Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 2872/MUM/2018[2012-13]Status: DisposedITAT Mumbai14 Dec 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

…ITAT benches have decided otherwise in Everest Canto Cylinder Ltd. Vs. DCIT (LTU), Mumbai (2012-TII-145 ITAT-Mum- TP}, Foursoft Ltd. case ITA No.-1903/ Hyd/ 11, Mahindra & Mahindra Ltd. vs DCJT 55 SOT URO 146 (Hyd) and Prolific Corporation Ltd. vs. DCIT 2015 68 SOT 104 (Hyd). 10) Whether the Ld. LD CIT(A) is right in deciding that provision of Corporate Guarantee is not an international transaction when the assessee itself has clearly declared it as an international transaction in Form 3CEB and charged corporate guarantee fee and included it as part of its returned total income. 11) Whether the Ld. LD CIT(A) is…

DCIT - CC - 1(4), Mumbai vs. Ultratech Cement Ltd., Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 2871/MUM/2018[2011-12]Status: DisposedITAT Mumbai14 Dec 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

…ITAT benches have decided otherwise in Everest Canto Cylinder Ltd. Vs. DCIT (LTU), Mumbai (2012-TII-145 ITAT-Mum- TP}, Foursoft Ltd. case ITA No.-1903/ Hyd/ 11, Mahindra & Mahindra Ltd. vs DCJT 55 SOT URO 146 (Hyd) and Prolific Corporation Ltd. vs. DCIT 2015 68 SOT 104 (Hyd). 10) Whether the Ld. LD CIT(A) is right in deciding that provision of Corporate Guarantee is not an international transaction when the assessee itself has clearly declared it as an international transaction in Form 3CEB and charged corporate guarantee fee and included it as part of its returned total income. 11) Whether the Ld. LD CIT(A) is…

Ultratech Cement Ltd, Mumbai vs. DCIT Cen Cir 1(4), Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 2462/MUM/2018[2014-15]Status: DisposedITAT Mumbai14 Dec 2021AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

…ITAT benches have decided otherwise in Everest Canto Cylinder Ltd. Vs. DCIT (LTU), Mumbai (2012-TII-145 ITAT-Mum- TP}, Foursoft Ltd. case ITA No.-1903/ Hyd/ 11, Mahindra & Mahindra Ltd. vs DCJT 55 SOT URO 146 (Hyd) and Prolific Corporation Ltd. vs. DCIT 2015 68 SOT 104 (Hyd). 10) Whether the Ld. LD CIT(A) is right in deciding that provision of Corporate Guarantee is not an international transaction when the assessee itself has clearly declared it as an international transaction in Form 3CEB and charged corporate guarantee fee and included it as part of its returned total income. 11) Whether the Ld. LD CIT(A) is…

Ultratech Cement Ltd, Mumbai vs. DCIT Cen Cir 1(4), Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 2461/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 Dec 2021AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

…ITAT benches have decided otherwise in Everest Canto Cylinder Ltd. Vs. DCIT (LTU), Mumbai (2012-TII-145 ITAT-Mum- TP}, Foursoft Ltd. case ITA No.-1903/ Hyd/ 11, Mahindra & Mahindra Ltd. vs DCJT 55 SOT URO 146 (Hyd) and Prolific Corporation Ltd. vs. DCIT 2015 68 SOT 104 (Hyd). 10) Whether the Ld. LD CIT(A) is right in deciding that provision of Corporate Guarantee is not an international transaction when the assessee itself has clearly declared it as an international transaction in Form 3CEB and charged corporate guarantee fee and included it as part of its returned total income. 11) Whether the Ld. LD CIT(A) is…

Ultratech Cement Ltd, Mumbai vs. DCIT Cen Cir 1(4), Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 1413/MUM/2018[2011-12]Status: DisposedITAT Mumbai14 Dec 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

…ITAT benches have decided otherwise in Everest Canto Cylinder Ltd. Vs. DCIT (LTU), Mumbai (2012-TII-145 ITAT-Mum- TP}, Foursoft Ltd. case ITA No.-1903/ Hyd/ 11, Mahindra & Mahindra Ltd. vs DCJT 55 SOT URO 146 (Hyd) and Prolific Corporation Ltd. vs. DCIT 2015 68 SOT 104 (Hyd). 10) Whether the Ld. LD CIT(A) is right in deciding that provision of Corporate Guarantee is not an international transaction when the assessee itself has clearly declared it as an international transaction in Form 3CEB and charged corporate guarantee fee and included it as part of its returned total income. 11) Whether the Ld. LD CIT(A) is…

Ultratech Cement Ltd, Mumbai vs. DCIT Cen Cir 1(4), Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly allowed as indicated above

ITA 1412/MUM/2018[2012-13]Status: DisposedITAT Mumbai14 Dec 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra

Section 115Section 153CSection 32Section 35Section 80I

…ITAT benches have decided otherwise in Everest Canto Cylinder Ltd. Vs. DCIT (LTU), Mumbai (2012-TII-145 ITAT-Mum- TP}, Foursoft Ltd. case ITA No.-1903/ Hyd/ 11, Mahindra & Mahindra Ltd. vs DCJT 55 SOT URO 146 (Hyd) and Prolific Corporation Ltd. vs. DCIT 2015 68 SOT 104 (Hyd). 10) Whether the Ld. LD CIT(A) is right in deciding that provision of Corporate Guarantee is not an international transaction when the assessee itself has clearly declared it as an international transaction in Form 3CEB and charged corporate guarantee fee and included it as part of its returned total income. 11) Whether the Ld. LD CIT(A) is…

Vivimed Labs Ltd., Hyd, Hyderabad vs. DCIT, Circle 17(2), Hyderabad

In the result, assessee’s appeal is partly allowed

ITA 212/HYD/2016[2011-12]Status: DisposedITAT Hyderabad17 Dec 2020AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri D.S. Sunder Singhassessment Year: 2011-12 M/S Vivimed Labs Limited Dcit, Circle 17(2) 2Nd Floor Veernag Towers Vs. Hyderabad Habsiguda Hyderabad 500 007 Pan: Aaacv6060A (Appellant) (Respondent) Appellant By: Sh. P.Murali Mohana Rao, Adv. Respondent By: Sh. Yvst Sai, Cit, D.R. Date Of Hearing: 16/11/2020 Date Of Pronouncement: 17/12/2020 Order Per Smt. P. Madhavi Devi, J.M. This Is Assessee’S Appeal For The A.Y. 2011-12 Against The Final Assessment Order Dated 29.01.2016 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T. Act, 1961. This Appeal Was Taken Up For Hearing On 16.11.2020 Through Video Conferencing & Both The Parties Were Heard.

For Appellant: Sh. P.Murali Mohana RaoFor Respondent: Sh. YVST Sai, CIT, D.R

Section 115JSection 143(3)Section 14ASection 80Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad (Through Video Conferencing) Before Smt. P. MADHAVI DEVI, Judicial Member AND Shri D.S. SUNDER SINGH, Accountant Member Assessment Year: 2011-12 M/s Vivimed Labs Limited DCIT, Circle 17(2) 2nd Floor Veernag Towers Vs. Hyderabad Habsiguda Hyderabad 500 007 PAN: AAACV6060A (Appellant) (Respondent) Appellant by: Sh. P.Murali Mohana Rao, Adv. Respondent by: Sh. YVST Sai, CIT, D.R. Date of hearing: 16/11/2020 Date of pronouncement: 17/12/2020 ORDER Per Smt. P. Madhavi Devi, J.M. This is assessee’s appeal for the A.Y. 2011-12 against the final ass…

DCIT, Circle-6(1), Kolkata vs. M/S National Engineering Industries Ltd., Kolkata

In the result, appeal filed by the Revenue(in ITA No

ITA 987/KOL/2017[2012-13]Status: DisposedITAT Kolkata12 Sept 2018AY 2012-13

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.986 & 987/Kol/2017 ("नधा"रणवष" / Assessment Years: 2011-12& 2012-13) D.C.I.T, Circle-6(1), Vs. M/S. National Engineering

For Appellant: Shri Kapil Mondal, JCIT(Sr. DR)For Respondent: Shri Asim Choudhury, Advocate

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.986 & 987/Kol/2017 ("नधा"रणवष" / Assessment Years: 2011-12& 2012-13) D.C.I.T, Circle-6(1), Vs. M/s. National Engineering Aayakar Bhawan, P-7, Chowringhee 9/1, R.N. Mukherjee Road, Kolkata – Square, Kolkata – 700 069. 700 001. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AAACN 9969 L (Appellant) .. (Respondent) Appellant by :Shri Kapil Mondal, JCIT(Sr. DR) Respondent by :Shri Asim Choudhury, Advocate सुनवाईक"तार"ख/ Date of Hearing : 07/09/2018 घोषणाक"तार"ख/Date of Pronouncement : 12/09/2018 आदेश /…

DCIT, Circle-6(1), Kolkata vs. M/S National Engineering Industries Ltd., Kolkata

In the result, appeal filed by the Revenue(in ITA No

ITA 986/KOL/2017[2011-12]Status: DisposedITAT Kolkata12 Sept 2018AY 2011-12

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.986 & 987/Kol/2017 ("नधा"रणवष" / Assessment Years: 2011-12& 2012-13) D.C.I.T, Circle-6(1), Vs. M/S. National Engineering

For Appellant: Shri Kapil Mondal, JCIT(Sr. DR)For Respondent: Shri Asim Choudhury, Advocate

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.986 & 987/Kol/2017 ("नधा"रणवष" / Assessment Years: 2011-12& 2012-13) D.C.I.T, Circle-6(1), Vs. M/s. National Engineering Aayakar Bhawan, P-7, Chowringhee 9/1, R.N. Mukherjee Road, Kolkata – Square, Kolkata – 700 069. 700 001. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AAACN 9969 L (Appellant) .. (Respondent) Appellant by :Shri Kapil Mondal, JCIT(Sr. DR) Respondent by :Shri Asim Choudhury, Advocate सुनवाईक"तार"ख/ Date of Hearing : 07/09/2018 घोषणाक"तार"ख/Date of Pronouncement : 12/09/2018 आदेश /…

DCIT, Cir-8(1), Kolkata vs. M/S Eih Ltd., Kolkata

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

ITA 153/KOL/2016[2011-2012]Status: DisposedITAT Kolkata12 Jan 2018AY 2011-2012

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 153/Kol/2016 Assessment Year : 2011-12 Dcit, Circle-8(1), Kolkata -Vs- M/S Eih Limited [Pan: Aaace 6898 B] (Appellant) (Respondent) I.T.A No. 110/Kol/2016 Assessment Year : 2011-12 M/S Eih Limited -Vs- Dcit, Circle-8(1), Kolkata [Pan: Aaace 6898 B] (Appellant) (Respondent) For The Appellant : Shri Kanchun Kaushal,Ar For The Department : Shri G.Mallikarjuna, Cit Dr Date Of Hearing : 26.10.2017 Date Of Pronouncement : 12.01.2018 Order Per Bench:

For Appellant: Shri Kanchun Kaushal,ARFor Respondent: Shri G.Mallikarjuna, CIT DR

Section 14ASection 14A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 153/Kol/2016 Assessment Year : 2011-12 DCIT, Circle-8(1), Kolkata -vs- M/s EIH Limited [PAN: AAACE 6898 B] (Appellant) (Respondent) I.T.A No. 110/Kol/2016 Assessment Year : 2011-12 M/s EIH Limited -vs- DCIT, Circle-8(1), Kolkata [PAN: AAACE 6898 B] (Appellant) (Respondent) For the Appellant : Shri Kanchun Kaushal,AR For the Department : Shri G.Mallikarjuna, CIT DR Date of Hearing : 26.10.2017 Date of Pronouncement : 12.01.2018 ORDER Per Bench: 1. These cross appeals a…

Eih Ltd., Kolkata vs. The DCIT, Cir-8(1), Kolkata

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

ITA 110/KOL/2016[2011-2012]Status: DisposedITAT Kolkata12 Jan 2018AY 2011-2012

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 153/Kol/2016 Assessment Year : 2011-12 Dcit, Circle-8(1), Kolkata -Vs- M/S Eih Limited [Pan: Aaace 6898 B] (Appellant) (Respondent) I.T.A No. 110/Kol/2016 Assessment Year : 2011-12 M/S Eih Limited -Vs- Dcit, Circle-8(1), Kolkata [Pan: Aaace 6898 B] (Appellant) (Respondent) For The Appellant : Shri Kanchun Kaushal,Ar For The Department : Shri G.Mallikarjuna, Cit Dr Date Of Hearing : 26.10.2017 Date Of Pronouncement : 12.01.2018 Order Per Bench:

For Appellant: Shri Kanchun Kaushal,ARFor Respondent: Shri G.Mallikarjuna, CIT DR

Section 14ASection 14A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 153/Kol/2016 Assessment Year : 2011-12 DCIT, Circle-8(1), Kolkata -vs- M/s EIH Limited [PAN: AAACE 6898 B] (Appellant) (Respondent) I.T.A No. 110/Kol/2016 Assessment Year : 2011-12 M/s EIH Limited -vs- DCIT, Circle-8(1), Kolkata [PAN: AAACE 6898 B] (Appellant) (Respondent) For the Appellant : Shri Kanchun Kaushal,AR For the Department : Shri G.Mallikarjuna, CIT DR Date of Hearing : 26.10.2017 Date of Pronouncement : 12.01.2018 ORDER Per Bench: 1. These cross appeals a…

Prolifics Corpn. Ltd. v. Dy. CIT

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Judgments citing Prolifics Corpn. Ltd. v. Dy. CIT

The DCIT Circle-1(1)(1), Ahmedabad vs. M/S. Adani Enterprise Ltd, Ahmedabad

DCIT, Circle-1(1)(1), Ahmedabad vs. Adani Enterprises Ltd., Ahmedabad

DCIT, Circle-1(1)(1), Ahmedabad vs. Adani Enterprises Ltd., Ahmedabad

Adani Enterprises Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad

ACIT, Circle - Tinsukia, Tinsukia vs. M/S. Greenply Industries Ltd., Tinsukia

Greenply Industries Limited, Tinsukia vs. Assistant Commissioner of Income Tax, Circle-Tinsukia, Tinsukia

Torrent Pharmaceuticals Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax (OSD) Circle-8, Ahmedabad

Jt. CIT (OSD)- CC - 1(4), Mumbai vs. Ultratech Cement Ltd., Mumbai

DCIT- CC- 1(4), Mumbai vs. Ultratech Cement Ltd., Mumbai

DCIT -CC-1(4), Mumbai vs. Ultratech Cement Ltd., Mumbai

DCIT - CC - 1(4), Mumbai vs. Ultratech Cement Ltd., Mumbai

Ultratech Cement Ltd, Mumbai vs. DCIT Cen Cir 1(4), Mumbai

Ultratech Cement Ltd, Mumbai vs. DCIT Cen Cir 1(4), Mumbai

Ultratech Cement Ltd, Mumbai vs. DCIT Cen Cir 1(4), Mumbai

Ultratech Cement Ltd, Mumbai vs. DCIT Cen Cir 1(4), Mumbai

Vivimed Labs Ltd., Hyd, Hyderabad vs. DCIT, Circle 17(2), Hyderabad

DCIT, Circle-6(1), Kolkata vs. M/S National Engineering Industries Ltd., Kolkata

DCIT, Circle-6(1), Kolkata vs. M/S National Engineering Industries Ltd., Kolkata

DCIT, Cir-8(1), Kolkata vs. M/S Eih Ltd., Kolkata

Eih Ltd., Kolkata vs. The DCIT, Cir-8(1), Kolkata