Reliance Money Inf Ltd. v. PCIT

88 Taxmann.com 871Income Tax Appellate Tribunal2017#18464 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2021.

Judgments citing Reliance Money Inf Ltd. v. PCIT

SHALBY LIMITED,AHMEDABAD vs. THE DY. CIT, CIRCLE-4(1)(1),, AHMEDABAD

In the result, appeal filed by the assessee is allowed

ITA 793/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad07 Apr 2021AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No.793/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2014-15)

For Appellant: Shri Aseem Thakkar, ARFor Respondent: Shri Mohd. Usman, CIT-DR

Section 14ASection 263Section 72A

…n retained by the demerged company and transferred to the resulting company, and be allowed to be carried forward and set off in the hands of the demerged company or the resulting company, as the case may be. 9. We draw support from a judgment of ITAT Mumbai 88 Taxmann.com 871 wherein it is held that “ where debit of referral charges during year in P & L A/c was and nothing but writing off of income which was previously received and offered to tax and Assessing Officer had examined this issue by making a query which was replied to by assessee, assessment order could not be said to be erroneous so as to be prejud…

DCIT 4(3)(2), MUMBAI vs. M/S.SHINANO RETAIL PRIVATE LIMITED, MUMBAI

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

ITA 1205/MUM/2019[2012-13]Status: DisposedITAT Mumbai08 Jan 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2012-13

For Appellant: Shri Vijay Mehta, A.RFor Respondent: Shri Sandeep Raj, D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2012-13 DCIT 4(3)(2), M/s. Shinano Retail Pvt. Room No.649, Ltd., 6th Floor, 4th Floor, Court House, Vs. Aayakar Bhavan, Lokmanya Tilak Marg, Mumbai - 400020 Dhobi Talao, Mumbai – 400 002 PAN: AALCS 4572R (Appellant) (Respondent) CO No.257/M/2019 (Arising out of ITA No.1205/M/2019 Assessment Year: 2012-13 M/s. Shinano Retail Pvt. DCIT 4(3)(2), Ltd., Room No.649, 4th Floor, Court House, 6th Floor, Vs. Lokmanya Tilak Marg, Aayakar Bhavan, Dhobi Talao,…

ESSAR CAPITAL LTD,MUMBAI vs. PR CIT 6, MUMBAI

In the result the appeal of the assessee is allowed

ITA 3759/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Jan 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2012-13 M/S. Vajresh Consultants Prcit 6, Ltd. (Earlier Known As Aayakar Bhavan, Essar Capital Ltd.), Mumbai - 400020 Vs. 40-B, Ridge Road, Malabar Hill, Mumbai – 400 006 Pan: Aabce 7257R (Appellant) (Respondent) Present For: Assessee By : Shri Nishant Thakkar, A.R. & Shri Hiten Chande, A.R. Revenue By : Shri R. Manjunatha Swamy, D.R. Date Of Hearing : 23.10.2020 Date Of Pronouncement : 08.01.2021 O R D E R

For Appellant: Shri Nishant Thakkar, A.R. &For Respondent: Shri R. Manjunatha Swamy, D.R

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2012-13 M/s. Vajresh Consultants PrCIT 6, Ltd. (Earlier known as Aayakar Bhavan, Essar Capital Ltd.), Mumbai - 400020 Vs. 40-B, Ridge Road, Malabar Hill, Mumbai – 400 006 PAN: AABCE 7257R (Appellant) (Respondent) Present for: Assessee by : Shri Nishant Thakkar, A.R. & Shri Hiten Chande, A.R. Revenue by : Shri R. Manjunatha Swamy, D.R. Date of Hearing : 23.10.2020 Date of Pronouncement : 08.01.2021 O R D E R Per Rajesh Kumar, Accountant Member: The p…

BANK OF INDIA,MUMBAI vs. ASST. CIT-2(1)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 3473/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 Dec 2020AY 2015-16

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm M/S. Bank Of India Vs. The Asst. Commissioner Of 8Th Floor, Taxation Income Tax-2(1)(1) Department, Mumbai Star House, C-5, G Block Bandra-Kurla Complex, Bandra (E) Mumbai – 400 051 Pan/Gir No. Aaacb0472C (Appellant) .. (Respondent)

Section 142(1)Section 263Section 36(1)(vii)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) ‘B’ BENCH, MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAVISH SOOD, JM M/s. Bank of India Vs. The Asst. Commissioner of 8th Floor, Taxation Income Tax-2(1)(1) Department, Mumbai Star House, C-5, G Block Bandra-Kurla Complex, Bandra (E) Mumbai – 400 051 PAN/GIR No. AAACB0472C (Appellant) .. (Respondent) Assessee by Shri C. Naresh Revenue by Shri Rahul Raman, CIT DR Date of Hearing 05/11/2020 Date of Pronouncement 08/12/2020 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.3473/Mum/2019 for A.Y.2015-16 preferred by the order against the revis…

BANK OF INDIA,MUMBAI vs. JT. CIT (OSD)-2(1)(1), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3699/MUM/2018[2014-15]Status: DisposedITAT Mumbai05 Oct 2020AY 2014-15

Bench: Shri Vikas Awasthy & Shri S. Rifaur Rahman: A.Y : 2014-15

For Appellant: Shri C. NareshFor Respondent: Shri Rahul Raman, CIT-DR

Section 115JSection 143(3)Section 2Section 263Section 36Section 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 36(2)(v)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : A.Y : 2014-15 Bank of India Vs. JCIT (OSD) – 2(1)(1), 8th floor, Taxation Department, Mumbai. (Respondent) Star House, C-5, G Block, Bandra Kurla Complex, Bandra (E), Mumbai 400 051. PAN : AAACB0472C (Appellant) Assessee by : Shri C. Naresh Revenue by : Shri Rahul Raman, CIT-DR Date of Hearing : 15/09/2020 Date of Pronouncement : 05/10/2020 O R D E R PER S. RIFAUR RAHMAN, A.M This appeal is filed by the assessee against the order passed by Principal Commiss…