Rainy Investments (P) Ltd. v. ACIT

30 Taxmann.com 169Income Tax Appellate Tribunal2013#10753 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2023.

Issues it is cited on

share application moneydisallowance u/s 14asection 14aprevious yearinterest

Judgments citing Rainy Investments (P) Ltd. v. ACIT

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR vs. M/S TRUMBO CEMENT INDUSTRIES PRIVATE LIMITED, SRINAGAR

In the result, the Ground no-1 of the Revenue for ITA No

ITA 124/ASR/2020[2015-16]Status: DisposedITAT Amritsar12 May 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14ASection 23(1)(va)Section 250Section 36Section 43BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.123/Asr/2020: A.Y. 2012-13 I.T.A. No.124/Asr/2020:A.Y. 2015-16 Asstt. Commissioner of Income Vs. M/s Trumboo Cement Tax, Circle-3, Industries Pvt. Ltd. 156-C, Srinagar. Javidan Building Rajbagh, Srinagar. [PAN: AABCT3414F] (Appellant) (Respondent) Appellant by Sh. Ravinder Mittal, Sr. DR Respondent by Sh. P.K. Misra, CA Date of Hearing 26.04.2023 Date of Pronouncement 12.05.2023 ORDER Per:Anikesh Banerjee, J.M.: Both the appeals of the revenue were file…

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR vs. M/S TRUMBO CEMENT INDUSTRIES PRIVATE LIMITED , SRINAGAR

In the result, the Ground no-1 of the Revenue for ITA No

ITA 123/ASR/2020[2012-13]Status: DisposedITAT Amritsar12 May 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14ASection 23(1)(va)Section 250Section 36Section 43BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.123/Asr/2020: A.Y. 2012-13 I.T.A. No.124/Asr/2020:A.Y. 2015-16 Asstt. Commissioner of Income Vs. M/s Trumboo Cement Tax, Circle-3, Industries Pvt. Ltd. 156-C, Srinagar. Javidan Building Rajbagh, Srinagar. [PAN: AABCT3414F] (Appellant) (Respondent) Appellant by Sh. Ravinder Mittal, Sr. DR Respondent by Sh. P.K. Misra, CA Date of Hearing 26.04.2023 Date of Pronouncement 12.05.2023 ORDER Per:Anikesh Banerjee, J.M.: Both the appeals of the revenue were file…

DCIT CORPORATE CIRCLE 2, CHENNAI vs. SHRIRAM CONSTRUCTION FINANCE, CHENNAI

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 343/CHNY/2019[2013-14]Status: DisposedITAT Chennai13 Apr 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.317/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 M/S. Shriram Construction Finance, Vs. The Assistant Commissioner Of Mookambika Complex, No. 4, Income Tax, Lady Desika Road, Mylapore, Non Corporate Circle 2, Chennai 600 004. Chennai. [Pan:Aaafs2597N] आयकर अपील सं./I.T.A. No.343/Chny/2019 िनधा"रण वष"/Assessment Year: 2014-15 The Deputy Commissioner Of Vs. M/S. Shriram Construction Income Tax, Finance, Mookambika Complex, Non Corporate Circle 2(1), No. 4, Lady Desika Road, Chennai. Mylapore, Chennai 600 004. (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Shri R. Sivaraman, Advocate Department By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 30.03.2022 घोषणा की तारीख /Date Of Pronouncement : 13.04.2022 आदेश /O R D E R Per V. Durga Rao: Both The Cross Appeals Filed By The Assessee & The Revenue Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 2, Chennai Dated 26.11.2018 Relevant To The Assessment Year 2013-14. The Grounds Raised By The Assessee Are Reproduced As 2

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 143(1)Section 143(2)Section 143(3)Section 147Section 14ASection 36Section 36(1)(iii)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.317/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 M/s. Shriram Construction Finance, Vs. The Assistant Commissioner of Mookambika Complex, No. 4, Income Tax, Lady Desika Road, Mylapore, Non Corporate Circle 2, Chennai 600 004. Chennai. [PAN:AAAFS2597N] आयकर अपील सं./I.T.A. No.343/Chny/2019 िनधा"रण वष"/Assessment Year: 2014-15 The Deputy Commissioner of V…

M/S. SHRIRAM CONSTRUCTION FINANCE,CHENNAI vs. ACIT, CHENNAI

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 317/CHNY/2019[2013-14]Status: DisposedITAT Chennai13 Apr 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.317/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 M/S. Shriram Construction Finance, Vs. The Assistant Commissioner Of Mookambika Complex, No. 4, Income Tax, Lady Desika Road, Mylapore, Non Corporate Circle 2, Chennai 600 004. Chennai. [Pan:Aaafs2597N] आयकर अपील सं./I.T.A. No.343/Chny/2019 िनधा"रण वष"/Assessment Year: 2014-15 The Deputy Commissioner Of Vs. M/S. Shriram Construction Income Tax, Finance, Mookambika Complex, Non Corporate Circle 2(1), No. 4, Lady Desika Road, Chennai. Mylapore, Chennai 600 004. (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Shri R. Sivaraman, Advocate Department By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 30.03.2022 घोषणा की तारीख /Date Of Pronouncement : 13.04.2022 आदेश /O R D E R Per V. Durga Rao: Both The Cross Appeals Filed By The Assessee & The Revenue Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 2, Chennai Dated 26.11.2018 Relevant To The Assessment Year 2013-14. The Grounds Raised By The Assessee Are Reproduced As 2

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 143(1)Section 143(2)Section 143(3)Section 147Section 14ASection 36Section 36(1)(iii)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.317/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 M/s. Shriram Construction Finance, Vs. The Assistant Commissioner of Mookambika Complex, No. 4, Income Tax, Lady Desika Road, Mylapore, Non Corporate Circle 2, Chennai 600 004. Chennai. [PAN:AAAFS2597N] आयकर अपील सं./I.T.A. No.343/Chny/2019 िनधा"रण वष"/Assessment Year: 2014-15 The Deputy Commissioner of V…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S GMR INFRASTRUCTURE LTD , BANGALORE

In the result, the appeal of the revenue is dismissed

ITA 1740/BANG/2017[2008-09]Status: DisposedITAT Bangalore07 Feb 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri Yogesh Thar, A.RFor Respondent: Dr. Majunath Karkihalli, D.R
Section 14A

…ITA Nos.1704 & 1740/Bang/2017& CO No.110/Bang/2017 M/s. GMR Infrastructure Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1704/Bang/2017 Assessment Year:2008-09 GMR Infrastructure Ltd. Deputy Commissioner of No.25/1, Skip House, Museum Road Income-tax Vs. Bangalore 560 025 Central Circle -2(2) PAN NO :AABCG8880P Bangalore APPELLANT RESPONDENT ITA Nos.1740/Bang/2017 Assessment Year:2008-09 ACIT,Central Circle-2(2) Vs. GMR Infrastructure Ltd. Bangalore Bangalore-560 025 APPELLANT RESPONDENT C.O…

GMR INFRASTRUCTURE LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

In the result, the appeal of the revenue is dismissed

ITA 1704/BANG/2017[2008-09]Status: DisposedITAT Bangalore07 Feb 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri Yogesh Thar, A.RFor Respondent: Dr. Majunath Karkihalli, D.R
Section 14A

…ITA Nos.1704 & 1740/Bang/2017& CO No.110/Bang/2017 M/s. GMR Infrastructure Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1704/Bang/2017 Assessment Year:2008-09 GMR Infrastructure Ltd. Deputy Commissioner of No.25/1, Skip House, Museum Road Income-tax Vs. Bangalore 560 025 Central Circle -2(2) PAN NO :AABCG8880P Bangalore APPELLANT RESPONDENT ITA Nos.1740/Bang/2017 Assessment Year:2008-09 ACIT,Central Circle-2(2) Vs. GMR Infrastructure Ltd. Bangalore Bangalore-560 025 APPELLANT RESPONDENT C.O…

GODAVARI CORPORATION P.LTD,MUMBAI vs. DCIT 1(1), MUMBAI

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

ITA 3210/MUM/2013[2008-09]Status: DisposedITAT Mumbai16 Mar 2020AY 2008-09

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2008-09. Godavati Corporation P.Ltd., Vs. D.C.I.T.-1(1), Mumbai Industry House, 159, 5Th Floor, Aayakar Bhavan Churchgate Reclamation, M.K.Road, Mumbai-400020 Mumbai-400 020. Pan Aaacg1850D. Appellant. Respondent.

For Appellant: Ms. Arati Vissanji, ARFor Respondent: Shri V.Vinod Kumar, DR
Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2008-09. Godavati Corporation P.Ltd., Vs. D.C.I.T.-1(1), Mumbai Industry House, 159, 5th Floor, Aayakar Bhavan Churchgate Reclamation, M.K.Road, Mumbai-400020 Mumbai-400 020. PAN AAACG1850D. Appellant. Respondent. Assessee by : Ms. Arati Vissanji, AR Revenue by : Shri V.Vinod Kumar, DR Date of Hearing : 06.03.2020 Date of pronouncement : 16.03.2020 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment year…

DCIT, CEN-CIR-XX, KOLKATA, KOLKATA vs. M/S. TODAYS WRITING PRODUCTS LTD., KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 348/KOL/2014[2009-10]Status: DisposedITAT Kolkata07 Oct 2016AY 2009-10

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm

For Appellant: Shri Dilip Loyalka, FCAFor Respondent: Shri Dular Chand Mondal , JCIT, D.R
Section 14Section 14A

…I.T.A. No. 348/KOL./2014 Assessment year: 2009-2010 Page 1 of 5 आयकर अपील"य अ"धकरण, कोलकाता "यायपीठ ‘ए’, कोलकाता। IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI WASEEM AHMED, AM & SHRI K. NARASIMHA CHARY, JM आयकर अपील सं./ITA No.348/Kol/2014 ("नधा"रण वष" / Assessment Year :2009-2010) Deputy Commissioner of Vs. M/s Todays Writing Products Ltd., Income Tax, Central Circle-XX, Kolkata, 13, Brabourne Road, Kolkata- 110, Shanti Pally, Aayakar 700001 Bhavan Poorva, 5th Floor, Kolkata-700 107 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCT 1487 E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) राज…

M/S. E.D. GALGOTIA & SONS,NEW DELHI vs. ACIT, UTTAR PRADESH

In the result, the appeals of the assessee are allowed

ITA 1859/DEL/2015[2009-10]Status: DisposedITAT Delhi23 Sept 2015AY 2009-10

Bench: Smt Diva Singh

Section 14ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC-I’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .No.-1858 & 1859/Del/2015 (ASSESSMENT YEAR-2008-09 & 2009-10) E.D.Galgotia & Sons, vs ACIT, B-17, Connaught Place, New Delhi. Central Circle, Noida, PAN-AAAFE2218G Uttar Pradesh (APPELLANT) (RESPONDENT) Appellant by Sh.P.K.Misra, CA Respondent by Dr.B.R.R.Kumar, Sr.DR Date of Hearing 09.09.2015 Date of Pronouncement 23.09.2015 ORDER By way of these two appeals, the assessee assails the correctness of the separate orders dated 29.01.2015 of CIT(A)-I, Noida pertaining to 2008-09 and 2009-10 asses…

M/S. E.D. GALGOTIA & SONS,NEW DELHI vs. ACIT, UTTAR PRADESH

In the result, the appeals of the assessee are allowed

ITA 1858/DEL/2015[2008-09]Status: DisposedITAT Delhi23 Sept 2015AY 2008-09

Bench: Smt Diva Singh

Section 14ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC-I’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .No.-1858 & 1859/Del/2015 (ASSESSMENT YEAR-2008-09 & 2009-10) E.D.Galgotia & Sons, vs ACIT, B-17, Connaught Place, New Delhi. Central Circle, Noida, PAN-AAAFE2218G Uttar Pradesh (APPELLANT) (RESPONDENT) Appellant by Sh.P.K.Misra, CA Respondent by Dr.B.R.R.Kumar, Sr.DR Date of Hearing 09.09.2015 Date of Pronouncement 23.09.2015 ORDER By way of these two appeals, the assessee assails the correctness of the separate orders dated 29.01.2015 of CIT(A)-I, Noida pertaining to 2008-09 and 2009-10 asses…