Reckitt Benckiser (I) Pvt. Ltd. v. Deputy Commissioner of Income-tax

117 Taxmann.com 519Income Tax Appellate Tribunal2020#3066 most cited

What is Reckitt Benckiser (I) Pvt. Ltd. v. Deputy Commissioner of Income-tax authority for?

An additional ground of appeal can be admitted if it is a legal ground, facts are on record, and no fresh investigation is required. This is permissible even if the grounds were not available at the time of assessment proceedings.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2022.

Also referred to as

Reckitt Benckiser (I) Pvt. Ltd. v. DCIT · additional ground of appeal · legal ground · facts on record · no fresh investigation · assessment proceedings

Issues it is cited on

section 115wasection 10(4)section 2(43)section 115wsection 8d(2)(ii)section 14(2)section 40(a)(ii)section 8dsection 33bsection 134section 198section 80ia(5)

Judgments citing Reckitt Benckiser (I) Pvt. Ltd. v. Deputy Commissioner of Income-tax

M/S Expeditors International (India) Pvt Ltd, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 2242/DEL/2015[2009-10]Status: DisposedITAT Delhi30 Jul 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2242/Del/2015 : Asstt. Year: 2009-10 M/s Expeditors International (India) Vs DCIT, Pvt. Ltd., No. 6, Ground Floor, Circle-11(1), Sector-C, Pocket-8, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 2260/Del/2015 : Asstt. Year: 2009-10 ACIT, Vs M/s Expeditors International Circle-8(2), (India) Pvt. Ltd., No. 6, Ground New Delhi-110002 Floor, Sector-C, Pocket-8, Vasant Kunj, New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No…

Avaya India Private Limited, Mumbai vs. ACIT, Circle-1(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 466/DEL/2021[2016-17]Status: DisposedITAT Delhi09 Jul 2021AY 2016-17

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 466/Del/2021 : Asstt. Year : 2016-17 Avaya India Pvt. Ltd., Vs Acit, 202, Platina, 2Nd Floor, Plot No. Circle-1(1), C-59, G-Block, Bandra Kurla New Delhi Complex, Bandra(E), Mumabi, Maharashtra-400051 (Appellant) (Respondent) Pan No. Aaeca3592N Assessee By : Sh. Kamal Sawhney, Adv. Revenue By : Sh. Surender Pal, Cit Dr Date Of Hearing: 05.07.2021 Date Of Pronouncement: 09.07.2021

For Appellant: Sh. Kamal Sawhney, AdvFor Respondent: Sh. Surender Pal, CIT DR
Section 143(3)Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 466/Del/2021 : Asstt. Year : 2016-17 Avaya India Pvt. Ltd., Vs ACIT, 202, Platina, 2nd Floor, Plot No. Circle-1(1), C-59, G-Block, Bandra Kurla New Delhi Complex, Bandra(E), Mumabi, Maharashtra-400051 (APPELLANT) (RESPONDENT) PAN No. AAECA3592N Assessee by : Sh. Kamal Sawhney, Adv. Revenue by : Sh. Surender Pal, CIT DR Date of Hearing: 05.07.2021 Date of Pronouncement: 09.07.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The…

Assistant Commissioner of Income Tax 2(3)(1), Mumbai vs. Tata Capital Limited, Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and revenue’s appeals are dismissed

ITA 60/MUM/2018[2013-14]Status: DisposedITAT Mumbai18 Jun 2021AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Manjunatha Swamy
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7058 & 7059/MUM/2017 (A.Y: 2012-13 & A.Y. 2013-14) M/s. Tata Capital Limited v. DCIT – 2(3)(1) 11th Floor, Tower A Room No. 552, 5th Floor Peninsual Business Park Aayakar Bhavan, M.K. Road Ganpatrao Kadam Marg Mumbai - 400020 Lower Parel, Mumbai -400013 PAN: AADCP9147P (Appellant) (Respondent) ITA NOs. 59 & 60/MUM/2018 (A.Y: 2012-13 & A.Y. 2013-14) ACIT – 2(3)(1) v. M/s. Tata Capital Limited Room No. 552, 5th Floor One Forbes, Dr. V.B.…

Assistant Commissioner of Income Tax 2(3)(1), Mumbai vs. Tata Capital Limited, Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and revenue’s appeals are dismissed

ITA 59/MUM/2018[2012-13]Status: DisposedITAT Mumbai18 Jun 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Manjunatha Swamy
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7058 & 7059/MUM/2017 (A.Y: 2012-13 & A.Y. 2013-14) M/s. Tata Capital Limited v. DCIT – 2(3)(1) 11th Floor, Tower A Room No. 552, 5th Floor Peninsual Business Park Aayakar Bhavan, M.K. Road Ganpatrao Kadam Marg Mumbai - 400020 Lower Parel, Mumbai -400013 PAN: AADCP9147P (Appellant) (Respondent) ITA NOs. 59 & 60/MUM/2018 (A.Y: 2012-13 & A.Y. 2013-14) ACIT – 2(3)(1) v. M/s. Tata Capital Limited Room No. 552, 5th Floor One Forbes, Dr. V.B.…

Tata Capital Ltd, Mumbai vs. DCIT 2(3)(1), Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and revenue’s appeals are dismissed

ITA 7059/MUM/2017[2013-14]Status: DisposedITAT Mumbai18 Jun 2021AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Manjunatha Swamy
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7058 & 7059/MUM/2017 (A.Y: 2012-13 & A.Y. 2013-14) M/s. Tata Capital Limited v. DCIT – 2(3)(1) 11th Floor, Tower A Room No. 552, 5th Floor Peninsual Business Park Aayakar Bhavan, M.K. Road Ganpatrao Kadam Marg Mumbai - 400020 Lower Parel, Mumbai -400013 PAN: AADCP9147P (Appellant) (Respondent) ITA NOs. 59 & 60/MUM/2018 (A.Y: 2012-13 & A.Y. 2013-14) ACIT – 2(3)(1) v. M/s. Tata Capital Limited Room No. 552, 5th Floor One Forbes, Dr. V.B.…

Tata Capital Ltd, Mumbai vs. DCIT 2(3)(1), Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and revenue’s appeals are dismissed

ITA 7058/MUM/2017[2012-13]Status: DisposedITAT Mumbai18 Jun 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Manjunatha Swamy
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7058 & 7059/MUM/2017 (A.Y: 2012-13 & A.Y. 2013-14) M/s. Tata Capital Limited v. DCIT – 2(3)(1) 11th Floor, Tower A Room No. 552, 5th Floor Peninsual Business Park Aayakar Bhavan, M.K. Road Ganpatrao Kadam Marg Mumbai - 400020 Lower Parel, Mumbai -400013 PAN: AADCP9147P (Appellant) (Respondent) ITA NOs. 59 & 60/MUM/2018 (A.Y: 2012-13 & A.Y. 2013-14) ACIT – 2(3)(1) v. M/s. Tata Capital Limited Room No. 552, 5th Floor One Forbes, Dr. V.B.…

Petronet Lng Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeal of the assessee is allowed

ITA 5232/DEL/2015[2011-12]Status: DisposedITAT Delhi18 Mar 2021AY 2011-12

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

For Appellant: Sh. Vishal Kalra, AdvFor Respondent: Sh. H. K. Choudhary, CIT DR
Section 14ASection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Sudhanshu Srivastava, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5230/Del/2015 : Asstt. Year : 2009-10 ITA No. 5231/Del/2015 : Asstt. Year : 2010-11 ITA No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet LNG Ltd., Vs Deputy Commissioner of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACP8148D ITA No. 4902/Del/2015 : Asstt. Year : 2009-10 ITA No. 4903/Del/2015 : Asstt. Year : 2010-11…

Petronet Lng Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeal of the assessee is allowed

ITA 5231/DEL/2015[2010-11]Status: DisposedITAT Delhi18 Mar 2021AY 2010-11

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

For Appellant: Sh. Vishal Kalra, AdvFor Respondent: Sh. H. K. Choudhary, CIT DR
Section 14ASection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Sudhanshu Srivastava, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5230/Del/2015 : Asstt. Year : 2009-10 ITA No. 5231/Del/2015 : Asstt. Year : 2010-11 ITA No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet LNG Ltd., Vs Deputy Commissioner of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACP8148D ITA No. 4902/Del/2015 : Asstt. Year : 2009-10 ITA No. 4903/Del/2015 : Asstt. Year : 2010-11…

Petronet Lng Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeal of the assessee is allowed

ITA 5230/DEL/2015[2009-10]Status: DisposedITAT Delhi18 Mar 2021AY 2009-10

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

For Appellant: Sh. Vishal Kalra, AdvFor Respondent: Sh. H. K. Choudhary, CIT DR
Section 14ASection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Sudhanshu Srivastava, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5230/Del/2015 : Asstt. Year : 2009-10 ITA No. 5231/Del/2015 : Asstt. Year : 2010-11 ITA No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet LNG Ltd., Vs Deputy Commissioner of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACP8148D ITA No. 4902/Del/2015 : Asstt. Year : 2009-10 ITA No. 4903/Del/2015 : Asstt. Year : 2010-11…

DCIT, New Delhi vs. M/S. Petronet Lng Ltd., New Delhi

Appeal of the assessee is allowed

ITA 4904/DEL/2015[2011-12]Status: DisposedITAT Delhi18 Mar 2021AY 2011-12

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

For Appellant: Sh. Vishal Kalra, AdvFor Respondent: Sh. H. K. Choudhary, CIT DR
Section 14ASection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Sudhanshu Srivastava, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5230/Del/2015 : Asstt. Year : 2009-10 ITA No. 5231/Del/2015 : Asstt. Year : 2010-11 ITA No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet LNG Ltd., Vs Deputy Commissioner of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACP8148D ITA No. 4902/Del/2015 : Asstt. Year : 2009-10 ITA No. 4903/Del/2015 : Asstt. Year : 2010-11…

DCIT, New Delhi vs. M/S. Petronet Lng Ltd., New Delhi

Appeal of the assessee is allowed

ITA 4903/DEL/2015[2010-11]Status: DisposedITAT Delhi18 Mar 2021AY 2010-11

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

For Appellant: Sh. Vishal Kalra, AdvFor Respondent: Sh. H. K. Choudhary, CIT DR
Section 14ASection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Sudhanshu Srivastava, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5230/Del/2015 : Asstt. Year : 2009-10 ITA No. 5231/Del/2015 : Asstt. Year : 2010-11 ITA No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet LNG Ltd., Vs Deputy Commissioner of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACP8148D ITA No. 4902/Del/2015 : Asstt. Year : 2009-10 ITA No. 4903/Del/2015 : Asstt. Year : 2010-11…

DCIT, New Delhi vs. M/S. Petronet Lng Ltd., New Delhi

Appeal of the assessee is allowed

ITA 4902/DEL/2015[2009-10]Status: DisposedITAT Delhi18 Mar 2021AY 2009-10

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

For Appellant: Sh. Vishal Kalra, AdvFor Respondent: Sh. H. K. Choudhary, CIT DR
Section 14ASection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Sudhanshu Srivastava, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5230/Del/2015 : Asstt. Year : 2009-10 ITA No. 5231/Del/2015 : Asstt. Year : 2010-11 ITA No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet LNG Ltd., Vs Deputy Commissioner of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACP8148D ITA No. 4902/Del/2015 : Asstt. Year : 2009-10 ITA No. 4903/Del/2015 : Asstt. Year : 2010-11…

Addl.CIT, Range-4, New Delhi vs. Ht Media Ltd., New Delhi

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

ITA 4697/DEL/2017[2012-13]Status: DisposedITAT Delhi22 Feb 2021AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4583/Del/2017 : Asstt. Year : 2012-13 Ht Media Ltd., Vs Addl. Cit, 18-20, Kasturba Gandhi Range-4, Marg, New Delhi-110001 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabch3165P

For Appellant: Sh. V. P. Gupta, AdvFor Respondent: Sh. Ved Prakash Mishra, Sr. DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 4583/Del/2017 : Asstt. Year : 2012-13 HT Media Ltd., Vs Addl. CIT, 18-20, Kasturba Gandhi Range-4, Marg, New Delhi-110001 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABCH3165P ITA No. 4697/Del/2017 : Asstt. Year : 2012-13 Addl. CIT, Vs HT Media Ltd., Range-4, 18-20, Kasturba Gandhi Marg, New Delhi-110002 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AABCH3165P Assessee by : Sh. V. P. Gupta, Adv. Revenue by : Sh. Ved Prakash…

Ht Media Ltd., New Delhi vs. Addlcit, Range-4, New Delhi

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

ITA 4583/DEL/2017[2012-13]Status: DisposedITAT Delhi22 Feb 2021AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4583/Del/2017 : Asstt. Year : 2012-13 Ht Media Ltd., Vs Addl. Cit, 18-20, Kasturba Gandhi Range-4, Marg, New Delhi-110001 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabch3165P

For Appellant: Sh. V. P. Gupta, AdvFor Respondent: Sh. Ved Prakash Mishra, Sr. DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 4583/Del/2017 : Asstt. Year : 2012-13 HT Media Ltd., Vs Addl. CIT, 18-20, Kasturba Gandhi Range-4, Marg, New Delhi-110001 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABCH3165P ITA No. 4697/Del/2017 : Asstt. Year : 2012-13 Addl. CIT, Vs HT Media Ltd., Range-4, 18-20, Kasturba Gandhi Marg, New Delhi-110002 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AABCH3165P Assessee by : Sh. V. P. Gupta, Adv. Revenue by : Sh. Ved Prakash…

Asian Paints Ltd, Mumbai vs. Addl CIT Ltu, Mumbai

Appeal of the revenue is dismissed

ITA 2754/MUM/2014[2009-10]Status: DisposedITAT Mumbai03 Feb 2021AY 2009-10

Bench: Shri Pramod Kumar () & Shri Saktijit Dey ()

…1 Asian Paints Ltd IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR (VICE PRESIDENT) AND SHRI SAKTIJIT DEY ( JUDICIAL MEMBER) I.T.A. No.2754/Mum/2014 (Assessment Year : 2009-10) Asian Paints Ltd vs Addl.Commissioner of Income-tax-LTU, Cuffe 6A, Shanti Nagar Parade, Mumbai Santa Cruz (E), Mumbai-400 055 PAN : AAACA3622K (APPELLANT) (RESPONDENT) I.T.A. No.4203/Mum/2014 (Assessment Year : 2009-10) Dy.Commissioner of Income-tax, Large vs Asian Paints Ltd Taxpayer Unit, Centre-1, Mumbai 6A, Shanti Nagar Santa Cruz (E), Mumbai-400 055 PAN : AAACA3622K (APPELLANT) (RESPONDENT) Assess…

Bharat Rasayan Limited, Delhi vs. ACIT Circle-4(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1231/DEL/2019[2014-15]Status: DisposedITAT Delhi02 Feb 2021AY 2014-15

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1231/Del/2019 : Asstt. Year : 2014-15 Bharat Rasayan Ltd., Vs Acit, 1501, Vikram Tower, Rajendra Circle-4(2), Place, New Delhi-110008 New Delhi (Appellant) (Respondent) Pan No. Aaacb4127A Assessee By : Sh. Sandeep S. Nagar, Ca Revenue By : Sh. Prakash Dubey, Sr. Dr Date Of Hearing: 21.12.2020 Date Of Pronouncement: 02.02.2021

For Appellant: Sh. Sandeep S. Nagar, CAFor Respondent: Sh. Prakash Dubey, Sr. DR
Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-1’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1231/Del/2019 : Asstt. Year : 2014-15 Bharat Rasayan Ltd., Vs ACIT, 1501, Vikram Tower, Rajendra Circle-4(2), Place, New Delhi-110008 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACB4127A Assessee by : Sh. Sandeep S. Nagar, CA Revenue by : Sh. Prakash Dubey, Sr. DR Date of Hearing: 21.12.2020 Date of Pronouncement: 02.02.2021 ORDER Per Dr. B.R.R. Kumar, Accountant Member: The present appeal has been filed by the assessee agai…

Aptean India Pvt Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(2), Bengaluru

In the result appeal filed by assessee stands partly allowed as indicated hereinabove

ITA 2679/BANG/2017[2013-14]Status: DisposedITAT Bangalore06 Nov 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2013-14

For Appellant: Shri Aliasgar Ramprewala, C.AFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 133(6)Section 143(3)Section 144C(13)

…N THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2013-14 Aptean India Pvt. Ltd., The Dy. Commissioner of Level-5 (8th Floor), Income Tax, ‘Golden Heights’, No.1/2, Circle-1(1)(2), 59th C Cross, 4th M Block, Vs. Bengaluru. Rajajinagar, Bengaluru-560 100. PAN – AAACC 5890 M APPELLANT RESPONDENT Assessee by : Shri Aliasgar Ramprewala, C.A Respondent by : Shri Muzaffar Hussain, CIT (DR) Date of Hearing : 20-10-2020 Date of Pronouncement : 06-11-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appe…

DCIT, Ltu-2, Kolkata vs. M/S Century Plyboards (I), Ltd, Kolkata

In the result, the appeal of the revenue is dismissed and cross objections of assessee are allowed

ITA 2149/KOL/2019[2014-15]Status: DisposedITAT Kolkata04 Nov 2020AY 2014-15

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] Assessment Year: 2014-15

Section 10(34)Section 115JSection 14A

…1 ITA No. 2149/Kol/2019 & C.O. No. 22/Kol/2020 M/s Century Plyboards (I) Ltd. A.Y. 2014-15 आयकर अपील"य अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")"ी पी. एम.जगताप,उपा"य" एवं "ी ए.ट". वक!,"या"यक सद$य) [Before Shri P.M. Jagtap, Vice President (KZ) &Shri A. T. Varkey, JM] Assessment Year: 2014-15 DCIT, Circle-2, LTU, Kolkata Vs. M/s Century Plyboards (I) Ltd. (PAN: AABCC 1682 J) Appellant Respondent & C.O. No. 22/Kol/2020 In ITA No.2149/Kol/2019 Assessment Year: 2014-15 M/s Century Plyboards (I) Ltd. Vs. DCIT, Circle-2, LTU, Kolkata (PAN: AABCC 1682 J) Cross Objec…