How many judgments cite Rajeev Kumar Agarwal v. ACIT?

104 judgments on BharatTax cite Rajeev Kumar Agarwal v. ACIT (149 ITD 363), spanning 2015 to 2025.

Which sections of the Income Tax Act does Rajeev Kumar Agarwal v. ACIT come up under?

It is most often cited in judgments turning on Section 147, Section 250, Section 43CA, Section 50C, Section 56(2)(vii).

Rajeev Kumar Agarwal v. ACIT

149 ITD 363Income Tax Appellate Tribunal2014#1052 most cited

What is Rajeev Kumar Agarwal v. ACIT authority for?

Curative amendments, such as a proviso to Section 40(a)(ia) introduced to remove undue hardship, apply retrospectively even without specific legislative declaration, rectifying shortcomings and obviating unintended difficulties.

104

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2015 to 2025.

Also referred to as

Rajeev Kumar Agarwal v. ACIT · retrospective effect · curative amendment · Section 40(a)(ia) · proviso to Section 40(a)(ia) · undue hardship · legislative amendment · prospective application · ITAT Agra · disallowance of expenditure · TDS default · 149 ITD 363

Also reported as

34 ITR (Trib) 479

Sections most often in play

Section 147 Section 250 Section 43CA Section 50C Section 56(2)(vii)

Issues it is cited on

section 50(1)section 23(5)safe harbour section 50c(1)waiver of loan section 50c(2)section 211 annual letting value section 43c section 43ca circle rate full value of consideration

Judgments citing Rajeev Kumar Agarwal v. ACIT

DCIT, Chennai vs. Westgate Logistics Pvt Ltd., Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 1252/CHNY/2017[2012-13]Status: DisposedITAT Chennai27 Feb 2018AY 2012-13

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 1252/Chny/2017 "नधा"रण वष"/Assessment Year:2012-13 The Deputy Commissioner Of M/S. Westgate Logistics Pvt. Ltd., Income Tax, Vs. New No. 15, Old No. 7, Demonte Corporate Circle 3(2), Colony, Off Ttk Road, Alwarpet, Chennai 600 034. Chennai 600 018. [Pan:Aacct1900B] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri S. Mohd. Mustafa, Jcit ""यथ" क" ओर से/Respondent By : Shri Y. Sridhar, C.A. सुनवाई क" तार"ख/ Date Of Hearing : 31.01.2018 घोषणा क" तार"ख /Date Of Pronouncement : 27.02.2018 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) 11, Chennai Dated 16.02.2017 Relevant To The Assessment Year 2012-13. The Only Effective Ground Raised In The Appeal Of The Revenue Is That The Ld. Cit(A) Has Erred In Deleting The Disallowance Made Under Section 40(A)(Ia) Of The Income Tax Act, 1961 [“Act” In Short] For Non Deduction Of Tds For Payment Of Rent/License Fees.

For Appellant: Shri S. Mohd. Mustafa, JCITFor Respondent: Shri Y. Sridhar, C.A

Section 139(1)Section 143(1)Section 40

…nder consideration is 2012-13. 6.1 With regard to applicability of second proviso to section 40(a)(ia) of the Act, though amended by Finance Act, 2012 with effect from 01.04.2013, the Agra Bench of the Tribunal in the case of Rajeev Kumar Agarwal v. Addl. CIT 45 Taxmann.com 555 (Agra – Trib) has held as under: “9. On a conceptual note, primary justification for such a disallowance is that such a denial of deduction is to compensate for the loss of revenue by corresponding income not being taken into account in computation of taxable income in the hands of the 5 I.T.A. No.1252/M/17 recipients of the payments. Suc…

ITO, WD-12(1), Kolkata vs. M/S Shilpa Creation Pvt. Ltd., Kolkata

In the result, for statistical purpose, the appeal for Revenue is 7

ITA 1729/KOL/2014[2005-06]Status: DisposedITAT Kolkata08 Nov 2017AY 2005-06

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2005-06

Section 133(6)Section 143(3)Section 194CSection 40

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Year:2005-06 ITO Ward-12(1), M/s Shilpa Creation Pvt. बनाम / Aayakar Bhawan, P-7, Ltd., 3/2 Green Park, V/s. Chowringhee Square, Kolkata-700 019 Kolkata-69 [PAN No.AAECS 5267 L] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Robin Chowdhury, Addl. CIT-SR-DR अपीलाथ" क" ओर से/By Appellant Shri S.M. Surana, Advocate ""यथ" क" ओर से/By Respondent 03-10-2017 सुनवाई क" तार"ख/Date of Hearing घोषणा क" तार"ख/Date of…

Shyam Apparels P.Ltd., Jaipur vs. ITO, Jaipur

ITA 549/JPR/2016[2012-13]Status: DisposedITAT Jaipur07 Nov 2017AY 2012-13

For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri R.A. Verma, (Addl.CIT)

Section 201Section 40Section 40A(3)

…nd proviso to section 40(a)(ia) is declaratory and curative and it has retrospective effect from 01.04.2005. ITA 497 & 549/JP/2016_ 11 ITO Vs. Shyam Apparels Further the Hon’ble Agra bench of ITAT in the case of Rajeev Kumar Agarwal Vs. addl. CIT reported in 149 ITD 363 held as under [APB 198- 205]: Second proviso – Assessment year 2006-07 – Whether insertion of second proviso to section 40(a)(ia) with effect from 01.04.2013 is declaratory and curative in nature and it has retrospective effect from 01.04.2005, being date from which sub-clause (ia) of section 40(a) was inserted by Finance (No. 2) Act, 2004 – Held…

ITO, Jaipur vs. Shyam Apparels Pvt. Ltd., Jaipur

ITA 497/JPR/2016[2012-13]Status: DisposedITAT Jaipur07 Nov 2017AY 2012-13

For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri R.A. Verma, (Addl.CIT)

Section 201Section 40Section 40A(3)

Sanghvi Forging & Engg.Ltd., Baroda vs. The ACIT, Circle-4, Baroda

In the result, assessee s appeal is partly allowed for statistical purposes

ITA 2275/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad09 Oct 2017AY 2011-12

For Appellant: Shri Parin Shah, ARFor Respondent: Shri PrasoonKabra, Sr DR

Section 143(3)Section 194CSection 40

…, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORESHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ./ ITA No.2275/Ahd/2015 /Assessment Year: 2011-12 Sanghvi Forging & Engg. Ltd. Vs. ACIT, A-8, Parvati Chambers, Circle-4, Opp. Apsara Cinema, Baroda Pratapnagar, Baroda-04 PAN : AADCS 2903 E [ (Appellant) (Respondent) Assessee by : Shri Parin Shah, AR Revenue by : Shri PrasoonKabra, Sr DR /Date of Hearing : 26/09/2017 /Date of Pronouncement: 09/10/2017 /O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER: This appeal of the assessee for Assessment Year 2011-12 is directed again…

The ACIT, Circle-4, Baroda vs. M/S. Welspun Projects Ltd., (Formerly Known As Msk Projects (India) Ltd., Baroda

ITA 2940/AHD/2013[2010-11]Status: DisposedITAT Ahmedabad28 Sept 2017AY 2010-11

For Appellant: Shri Vartik R. Choksi, A.RFor Respondent: Shri K. Madhusudan, Sr. D.R

Section 143(3)Section 36(1)(iii)Section 40Section 40A(7)Section 80I

…ments as income in their hands. It quotes hon’ble Delhi High Court’s decision in CIT vs. Ansal Landmark Townships Pvt. Ltd. (2015) 377 ITR 635 (Delhi) reproducing in extempore this tribunal’s co-ordinate bench order in Rajeev Kumar Agarwal vs. Addl.CIT (2014) 149 ITD 363 (Agra) that Section 40(a)(ia) second proviso envisaging no disallowance to be made in case the assessee concerned is not an assessee in default u/s.201 of the Act; is squarely applicable in the instant case. Learned counsel states that the assessee is very much ready and willing to file all necessary particulars in this regard. The Revenue on the…

Upl Environmental Engineers Ltd., Baroda vs. The ACIT., Range-4, Baroda

In the result, the appeal is partly allowed in the terms indicated above

ITA 2191/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad30 Aug 2017AY 2010-11

Section 40A(2)Section 40A(2)(b)

…ce was to be deleted. While doing so, co- ordinate bench has observed as follows:- “4. We find that Hon’ble Delhi High Court has specifically approved the stand taken by a coordinate bench of this Tribunal, in the case of Rajeev Kumar Agarwal Vs ACIT [(2014) 149 ITD 363 (Agra)], and upheld the action of the Tribunal in following the same. 9. ………………………. Now that the legislature has been compassionate enough to cure these shortcomings of provision, and thus obviate the unintended hardships, such an amendment in law, in view of the well settled legal position to the effect that a curative amendment to avoid uninte…

The ITO, Ward- 5(2), Vadodara vs. M/S. Spandan Pharmacy, Vadodara

ITA 2758/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad29 Aug 2017AY 2011-12

Bench: Pramod Kumar]

Section 210Section 40

…ot deducted in its income, then no disallowance would be made. This proviso has been construed as applicable with retrospective effect. Ld. CIT(A) made reference to the order of ITAT, Agra Bench in the case of Rajeev Kumar Agarwal Vs. ACIT, reported in [2014] 34 ITR (Trib) 479 (Agra). Ld. CIT(A) has relegated the issue to the file of Assessing Officer for verification of this fact, i.e. whether the recipient- company has accounted these payments while computing the taxable income. 4. The Revenue is aggrieved with this direction of the CIT(A). 5. The learned Departmental Representative contended that the CIT(A)…

Hydromet (India) Ltd., Chennai vs. DCIT, Chennai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 849/CHNY/2017[2012-13]Status: DisposedITAT Chennai21 Jun 2017AY 2012-13

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.849/Mds/2017 "नधा"रण वष"/Assessment Year:2012-13 M/S. Hydromet (India) Ltd., The Deputy Commissioner Of No. 241, Mint Street, V Floor, Park Vs. Income Tax, Town, Chennai 600 003. Corporate Circle 2(2), Chennai – 34. [Pan:Aaach7165A] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri V.S. Jayakumar, Advocate ""यथ" क" ओर से/Respondent By : Shri A. Srinivasan, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 12.06.2017 घोषणा क" तार"ख /Date Of Pronouncement : 21.06.2017 आदेश /O R D E R Per Duvvuru Rl Reddy:

For Appellant: Shri V.S. Jayakumar, AdvocateFor Respondent: Shri A. Srinivasan, JCIT

Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ‘‘डी’’ "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी संजय अरोड़ा, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri Sanjay Arora, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I.T.A.No.849/Mds/2017 "नधा"रण वष"/Assessment Year:2012-13 M/s. Hydromet (India) Ltd., The Deputy Commissioner of No. 241, Mint Street, V Floor, Park Vs. Income Tax, Town, Chennai 600 003. Corporate Circle 2(2), Chennai – 34. [PAN:AAACH7165A] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant by : Shri V.S. Jayakumar, Advocate ""यथ"…

ACIT, Tiruppur vs. Quantum Knits P Ltd., Coimbatore

In the result, the appeal filed by the Revenue is dismissed

ITA 2164/CHNY/2014[2010-11]Status: DisposedITAT Chennai21 Jun 2017AY 2010-11

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 2164/Mds/2014 "नधा"रण वष"/Assessment Year:2010-11 The Assistant Commissioner Of M/S. Quantum Knits P. Ltd., Income Tax, Company Circle, Vs. 181, Kollupalayam Village, Arasur Post, 121, 60 Feet Road, Tirupur-2. Coimbatore 641 407. [Pan:Aaacq1959K] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri A.V. Sreekanth, Jcit ""यथ" क" ओर से/Respondent By : Shri A.S. Sriraman, Advocate सुनवाई क" तार"ख/ Date Of Hearing : 04.04.2017 घोषणा क" तार"ख /Date Of Pronouncement : 21.06.2017 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) Ii, Coimbatore Dated 29.05.2014 Relevant To The Assessment Year 2010-11. The Revenue Has Raised The Following Grounds: “1. The Order Of The Learned Cit(Appeals)-Ii, Coimbatore Is Against Facts, Law & Circumstances Of The Case. 2. The Cit(A)-Ii, Coimbatore Has Erred In Holding That Since The Recipient Has Admitted The Sum Received As Income & Paid Taxes There On Then The 2

For Appellant: Shri A.V. Sreekanth, JCITFor Respondent: Shri A.S. Sriraman, Advocate

Section 143(2)Section 194CSection 40

…s on 30.09.2010. 6.4 With regard to retrospective applicability of second proviso to section 40(a)(ia) of the Act, though amended by Finance Act, 2012 with effect from 01.04.2013, the Agra Bench of the Tribunal in the case of Rajeev Kumar Agarwal v. Addl. CIT 45 Taxmann.com 555 (Agra – Trib) has held as under: “9. On a conceptual note, primary justification for such a disallowance is that such a denial of deduction is to compensate for the loss of revenue by corresponding income not being taken into account in computation of taxable income in the hands of the recipients of the payments. Such a policy motivated de…

ITO 22(3)(1), Navi Mumbai vs. Crescent Construction, Navi Mumbai

The appeal of the assessee is allowed and of the Revenue is dismissed

ITA 865/MUM/2014[2005-06]Status: DisposedITAT Mumbai26 May 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2005-06

Section 14Section 143(1)Section 143(2)Section 143(3)Section 147Section 154

…aside the order of the learned CIT (Appeals) to the file of the Assessing Officer only for the limited purpose as directed above." 6. Almost identical view has been taken by the Agra Bench of the Tribunal in the case of "Rajeev Kumar Agarwal vs. ACIT" (2014) 149 ITD 363 (Agra). The said view has been further upheld by the Hon'ble Delhi High Court in the case of "CIT vs. Ansal Land Mark Township Pvt. Ltd." in ITA No.160 of 2015 decided on 26.08.2015 (Del.-HC). Respectfully following the above cited decisions, we hold that disallowance under section 40(a)(ia) of the Act will not be attracted, if the respective pay…

Crescent Construction Co., Navi Mumbai vs. Asst CIT 22(3), Navi Mumbai

The appeal of the assessee is allowed and of the Revenue is dismissed

ITA 658/MUM/2014[2005-06]Status: DisposedITAT Mumbai26 May 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2005-06

Section 14Section 143(1)Section 143(2)Section 143(3)Section 147Section 154

Jay Mataji Construction, Gandhinagar vs. Income Tax Officer, Ward-2, Gandhinagar

In the result, the appeal is allowed for statistical purposes as indicated above

ITA 3111/AHD/2014[2006-07]Status: DisposedITAT Ahmedabad24 May 2017AY 2006-07

Section 40

…6/RPR/2016 order dated 24.06.2016) wherein it is, inter alia, observed as follows:- “4. We find that Hon’ble Delhi High Court has specifically approved the stand taken by a coordinate bench of this Tribunal, in the case of Rajeev Kumar Agarwal Vs ACIT [(2014) 149 ITD 363 (Agra)], and upheld the action of the Tribunal in following the same. 9. ………………………. Now that the legislature has been compassionate enough to cure these shortcomings of provision, and thus obviate the unintended hardships, such an amendment in law, in view of the well settled legal position to the effect that a curative amendment to avoid uninten…

Pankaj Parasar, Mumbai vs. ACIT 11(1), Mumbai

In the result, the assessee’s appeal for A

ITA 2726/MUM/2012[2007-08]Status: DisposedITAT Mumbai05 Apr 2017AY 2007-08

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainshri Pankaj Parasar Acit, Circle 11(1) 1St Floor, Plot No. 376 Aayakar Bhavan, M.K. Road Vs. Didee House, 14Th Road Mumbai 400020 Khar (W), Mumbai 400052 Pan – Aaapp9015A Appellant Respondent

For Appellant: Shri Gyaneshwar KataramFor Respondent: Shri Rajat Mittal

Section 143(3)Section 40

…t. Ltd. (2015) 61 taxmann. Com 45 (Delhi) dated 26.08.2015 and the decision of the ITAT Bangalore Bench in the case of S.M. Anand vs. ACIT in ITA o. 1831/Bang/2013 dated 21.02.2014 and of the ITAT Agra Bench in the case of Rajeev Kumar Agarwal vs. ACIT (2014) 149 ITD 363 (Agra) held that the disallowance under section 40(a)(ia) of the Act will not be attracted, if the respective payee has paid the required taxes thereon in accordance with law. In its order, the Coordinate Bench considered and decided this issue as under: - “3. The Ld. A.R. of the assessee has invited our attention to ground No.1 vide which the di…

Lexicon Commercial Enterprises Limited, Kolkata vs. ITO, WD-1(4), Kolkata

In the result the appeal of the assessee is allowed for statistical purposes

ITA 1399/KOL/2016[2010-11]Status: DisposedITAT Kolkata17 Mar 2017AY 2010-11

Bench: Hon’Ble Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 143(3)

…ITA No.1399/Kol/2016-Luxicon Commercial Enterprises Limited A.Y.2010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Hon’ble Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA. No.1399/Kol/2016 Assessment Year : 2010-11 V/s. Luxicon Commercial I.T.O., Ward-1(4), Enterprises Ltd, Aayakar Bhawan, P-7, 40B, Princep Street, Chowringhee Square, Kolkata-700069. Kolkata-700072. PANNo.:AAACL5025 H .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Manoj Kataruka, Advocate अपीलाथ" क" ओर से/By Appellant Shri Rajat Kr. Kureel JCIT-DR ""यथ" क" ओर से/By Respondent…

ACIT, Kota vs. Vastuvedik Colonizers & Devlopers Pvt. Ltd., Kota

In the result, ground no. (ii) of the revenue is dismissed and ground no

ITA 320/JPR/2015[2010-11]Status: DisposedITAT Jaipur15 Feb 2017AY 2010-11

Bench: The Hon’Ble High Court Was Disallowance

For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri P.P. Meena (JCIT) fu/kZkfjrh dh vksj ls@

Section 194CSection 194JSection 201Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 320/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2010-11. cuke Asstt. Commissioner of Income-tax, M/s. Vastuvedik Colonizers & Vs. Circle-1, Developers Pvt. Ltd., Kota. 1, Aerodrum Circle, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AABCV 9754 C vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri P.P. Meena (JCIT) fu/kZkfjrh dh vksj l…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR

Section 143Section 143(3)Section 144CSection 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-2‖: NEW DELHI BEFORE SH. I. C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Hero MotoCorp Limited, JCIT, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi PAN: AAACH0812J (Appellant) (Respondent) DCIT, M/s. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) DCIT, M/s. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Page 2 of 484 New Delhi Vs. Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) M/s. Hero Moto Corp. D…

Nam Developers P.Ltd, Mumbai vs. ITO 9(2)(3), Mumbai

In the result, the appeal of the Assessee is hereby partly allowed for statistical purpose

ITA 5416/MUM/2015[2011-12]Status: DisposedITAT Mumbai28 Sept 2016AY 2011-12

Bench: S/Shri Sanjay Arora & Amarjit Singhआयकर अपील सं/ I.T.A. No.5416/Mum/2015 ("नधा"रण वष" / Assessment Year: 2011-12) Nam Develoeprs Pvt. Ltd. Income Tax Officer 9(2)(3) बनाम/ 43, Ramdas Nayak Marg, Aayakar Bhavan. M.K.Road, Vs. Hill Road, Opp. Elco Market, Mumbai - 400020 Bandra (West) Mumbai - 400050 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacn9198F (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri Ajay C. GosaliaFor Respondent: Dr. Suman Ratnam Darsi

Section 142(1)Section 143(1)Section 143(2)Section 194ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE S/SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND AMARJIT SINGH, JUDICIAL MEMBER आयकर अपील सं/ I.T.A. No.5416/Mum/2015 ("नधा"रण वष" / Assessment Year: 2011-12) Nam Develoeprs Pvt. Ltd. Income Tax Officer 9(2)(3) बनाम/ 43, Ramdas Nayak Marg, Aayakar Bhavan. M.K.Road, Vs. Hill Road, Opp. Elco Market, Mumbai - 400020 Bandra (West) Mumbai - 400050 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACN9198F (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by: Shri Ajay C. Gosalia Department by: Dr. Suman Ratnam Darsi सुनवाई क" तार"ख / Date of Hearing: 03.08.2016 घो…

Sagar Corporation, Mumbai vs. Jt CIT RG 24(2), Mumbai

In the result, appeal of the Assessee is allowed

ITA 5260/MUM/2014[2009-10]Status: DisposedITAT Mumbai28 Sept 2016AY 2009-10

For Appellant: Shri Vimal PunamiyaFor Respondent: Shri Vivek Batra

Section 201Section 201(1)Section 40

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘ई’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM आमकय अऩीर सं./ITA No.5260/Mum/2014 (नििाारण वषा / Assessment Year : 2009-2010) Sagar Corporation, Vs. JCIT, Range-24(2), 2401/2402, Challenger Mumbai-400051 No.1, Thakur Village, Kandivali (E), Mumbai- 400101 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAKFS 6767 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee by : Shri Vimal Punamiya याजस्व की ओर से /Revenue by : Shri Vivek Batra सुनवाई की तायीख / Date of Hearing : 07/09/2016…

Elite Shipping Synergies Pvt. Ltd., Chennai vs. ITO, Chennai

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

ITA 1031/CHNY/2016[2011-12]Status: DisposedITAT Chennai23 Sept 2016AY 2011-12

Bench: Shri Abraham P. George & Shri G. Pavan Kumar

For Appellant: Shri. B. Ramakrishnan, C.AFor Respondent: Shri.Supriya Pal, IRS, JCIT

Section 201(1)Section 40

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ B’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज",लेखा सद"य एवं "ीजी. पवन कुमार, "या"यकसद"यकेसम" BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1031/Mds/2016 "नधा"रण वष" /Assessment year : 2011-2012. M/s. Elite Shipping Synergies (P) Ltd, The Income Tax Officer, No.83/3, 2nd floor, Vs. Salary Ward II(1) Dr. Ranga Road, Chennai. Mylapore, Chennai 600 004. [PAN AABCE 4232C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. B. Ramakrishnan, C.A. ""यथ"…