Resolve Salvage & Fire India (P.) Ltd. v. DCIT

139 Taxmann.com 196Income Tax Appellate Tribunal2022#6164 most cited

What is Resolve Salvage & Fire India (P.) Ltd. v. DCIT authority for?

Interest paid on delayed payment of TDS is an allowable deduction under section 37(1) of the Income Tax Act, as it is compensatory in nature.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

Resolve Salvage & Fire India · section 37(1) · interest on delayed TDS payment · compensatory nature · allowable deduction · section 201(1A) · Mumbai ITAT · TDS liability

Also reported as

195 ITD 266

Sections most often in play

Section 40(a)(ia)Section 115JBSection 142(1)Section 14ASection 37(1)Section 132Section 132(4)Section 139(1)

Issues it is cited on

section 215section 40(a)(1)interest under section 201(1a)section 40(a)(ii)section 40a(ia)section 21section 201(1a)percentage completion methodemployees contribution to pfsection 194jsection 10(34)section 201

Judgments citing Resolve Salvage & Fire India (P.) Ltd. v. DCIT

M/S. Seaview Developers Ltd., New Delhi vs. DCIT, Circle-23(2), New Delhi

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

ITA 5188/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Sept 2025AY 2014-15

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2014-15 M/S. Seaview Developers Private Vs. Deputy Commissioner Of Income Limited, (Formerly Known As Tax, Circle 23(3), ‘Seaview Developers Ltd.), 1102, New Delhi Tower B, 11Th Floor, Peninsula Pin: 1100 02 Business Park, Senapati Bapat Road, Lower Parel, Mumbai- 400013 Pan :Aajcs4143C (Appellant) (Respondent)

Section 115JSection 142(1)Section 143(2)Section 250(6)Section 80Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2014-15 M/s. Seaview Developers Private Vs. Deputy Commissioner of Income Limited, (formerly known as Tax, Circle 23(3), ‘Seaview Developers Ltd.), 1102, New Delhi Tower B, 11th Floor, Peninsula PIN: 1100 02 Business Park, Senapati Bapat Road, Lower Parel, Mumbai- 400013 PAN :AAJCS4143C (Appellant) (Respondent) Appellant by Shri Ravi Sharma, Adv. & Ms. Kashish Gupta, CA Respondent by Ms. Harpreet Kaur Hansra, Sr. DR Date of hearing 07.08.2025 Date…

Patel Engineering Limited, Mumbai vs. DCIT CC-3(4), Mumbai

In the result, appeals of the Revenue are dismissed, except for one ground no

ITA 2801/MUM/2024[2017-18]Status: DisposedITAT Mumbai31 Dec 2024AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 194ASection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3063/Mum/2024 (Assessment Year: 2017-18) & Assistant Vs. Patel Engineering Limited Commissioner of Patel Estate Off. S.V.Road Income Tax (TDS)2(1) Jogeshwari West / DCIT (CC) 3(4) Maharashtra-400 102 Mumbai PAN/GIR No.AAACP2567L (Appellant) .. (Respondent) ITA No.2802/Mum/2024 (Assessment Year :2018-19) Patel Engineering Limited Vs. Assistant Patel Estate Commissioner of Off. S.V.Road Income Tax Jogeshwari West (TDS)2(1) /DCIT Maharashtra-400102 (CC)-3(4) Mumbai PAN/GI…

Kiri Industries Ltd., Ahmedabad vs. The Pr. CIT, Ahmedabad-1, Ahmedabad

In the result, appeal of the assessee is allowed

ITA 422/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Adv. & ShriFor Respondent: Shri A.P. Singh, CIT DR
Section 143(3)Section 144BSection 14ASection 201Section 263Section 36(1)(iii)Section 36(1)(va)Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.422/Ahd/2024 (Assessment Year: 2018-19) Kiri Industries Ltd., Vs. Principal Commissioner of 7th Floor, Hasubhai Chambers, Income Tax, Nr. Town Hall, Ellisbridger, Ahmedabad-1 Ahmedabad-380006 [PAN No.AAACK9025C] (Appellant) .. (Respondent) Appellant by : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.R. Respondent by: Shri A.P. Singh, CIT DR 08.10.2024 Date of Hearing Date of Pronouncement 23.10.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDIC…

DCIT CC- 3(4), Mumbai, Air India Building Nariman Point vs. Patel Realty (India) Limited, Mumbai

In the result, the appeals of the revenue are dismissed

ITA 480/MUM/2024[2015-16]Status: DisposedITAT Mumbai11 Jul 2024AY 2015-16

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Madhumalti GhoshFor Respondent: Anuj Kisnadawala
Section 143(2)Section 14ASection 40Section 40a

…P a g e | 1 ITA Nos. 480 & 477/Mum/2024 DCIT, CC-3(4) Vs. Patel Realty (India) Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER, ITA Nos.480 & 477/Mum/2024 (A.Ys. 2015-16 & 2016-17) DCIT, CC-3(4) Vs. Patel Realty (India) Ltd. 1915, 19th Floor, 2nd Floor Patel Air India Building, Engineering Compound, Nariman Point, Patel Estate Road, Mumbai – 400021 Jogeshwari (West) Mumbai – 400102 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAECP2373A Appellant .. Respondent Appellant by : Madhumalti Ghosh Respondent by : Anuj Kisna…

DCIT CC 3(4) Mumbai, Air India Building vs. Patel Realty (India) Limited, Mumbai

In the result, the appeals of the revenue are dismissed

ITA 477/MUM/2024[2016-17]Status: DisposedITAT Mumbai11 Jul 2024AY 2016-17

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Madhumalti GhoshFor Respondent: Anuj Kisnadawala
Section 143(2)Section 14ASection 40Section 40a

…P a g e | 1 ITA Nos. 480 & 477/Mum/2024 DCIT, CC-3(4) Vs. Patel Realty (India) Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER, ITA Nos.480 & 477/Mum/2024 (A.Ys. 2015-16 & 2016-17) DCIT, CC-3(4) Vs. Patel Realty (India) Ltd. 1915, 19th Floor, 2nd Floor Patel Air India Building, Engineering Compound, Nariman Point, Patel Estate Road, Mumbai – 400021 Jogeshwari (West) Mumbai – 400102 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAECP2373A Appellant .. Respondent Appellant by : Madhumalti Ghosh Respondent by : Anuj Kisna…

DCIT Central Circle 6(1), Mumbai, Nariman Point Mumbai vs. Gnp Realty LLP, Thane

In the result, the appeal filed by the Revenue stands partly allowed

ITA 3105/MUM/2023[2021-22]Status: DisposedITAT Mumbai29 May 2024AY 2021-22

Bench: Shri Narender Kumar Choudhry & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

For Appellant: Shri Nishit Gandhi, A.RFor Respondent: Dr. Kishor Dhule, D.R
Section 132Section 139(1)Section 142(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2021-22 DCIT Central Circle-6(1), M/s. GNP Realty LLP, 19th Floor, Office No.1203, Bldg No.A1, Air India Building, Rupa Solitaire, Sector-1, Vs. Nariman Point, Millenium Business Park (MBP), Mumbai - 400021 Mahape, Navi Mumbai, Maharashtra – 400 701 PAN: AASFG3348K (Appellant) (Respondent) Present for: Assessee by : Shri Nishit Gandhi, A.R. Revenue by : Dr. Kishor Dhule, D.R. Date of Hearing : 25 . 04 . 2024 Date of Pronouncement…

Pooja Crafted Homes Private Limited, Hyderabad vs. ACIT, Central Circle-1(2), Hyderabad

In the result, appeal filed by the assessee is dismissed

ITA 61/HYD/2024[2018-19]Status: DisposedITAT Hyderabad25 Mar 2024AY 2018-19

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyआ.अपी.सं /Ita No. 61/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2018-19) Pooja Crafted Homes (P) Vs. Asstt. C. I. T. Ltd, Hyderabad Central Circle 1(2) Pan:Aadcp2869A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate S K Gupta, राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 04/03/2024 घोषणा की तारीख/Pronouncement: 25/03/2024 आदेश/Order

For Appellant: Advocate S K GuptaFor Respondent: : Shri Shakeer Ahmed, DR
Section 143(2)Section 194CSection 37Section 40

…pellant may be permitted to add, delete, amend any ground with leave of the Hon'ble Tribunal.” 8. The learned Counsel for the assessee referring to the decision of the Mumbai Bench of the Tribunal in the case of Resolve Salvage & Free India (P) Ltd vs. DCIT (195 ITD 266 Page 4 of 9 ITA 61 of 2024 Pooja Crafted Homes P Ltd (Mum.) submitted that the interest paid on delayed payment of TDS u/s 37(1) would be compensatory in nature and thus was to be allowed as a deduction. He accordingly submitted that the interest on TDS amount of Rs. 18,43,742/- is a business expenditure allowable u/s 37 of the I.T. Act. 9. S…

Expat Engineering India Limited, Bengaluru vs. ACIT, Circle-2(1)(2), Bengaluru

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

ITA 34/BANG/2023[2014-15]Status: DisposedITAT Bangalore09 Nov 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

For Appellant: Shri Ravi Shankar, A.RFor Respondent: Shri Parithivel, D.R
Section 143Section 250

…ITA No.34/Bang/2023 M/s. Expat Engineering India Limited, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2014-15 M/s. Expat Engineering India Ltd. Regd. Office Carlton Towers, A Wing, 3rd Floor, Unit No.301-3-314 ACIT No.1 Old Airport Road Vs. Circle-2(1)(2) Bangalore 560 008 Bangalore PAN NO : AABCE9003D APPELLANT RESPONDENT Appellant by : Shri Ravi Shankar, A.R. Respondent by : Shri Parithivel, D.R. Date of Hearing : 31.10.2023 Date of Pronouncement : 09.11.2023 O R D E R PER CHAN…

Sh. Nawal Kishore Dangayach, A-34-A, Ram Nagar, Shastri Nagar, Jaipur vs. ACIT, Circle-4, Jaipur

In the result, appeal of the assessee is partly allowed

ITA 304/JPR/2023[2016-17]Status: DisposedITAT Jaipur10 Oct 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Monisha Choudhary ( Addl. CIT) a
Section 14ASection 37

…PUR interest expenses claimed by the assessee on account of delayed deposit of service tax as well as TDS liability are allowable expenses u/s 37(1) of the Act. Again Hon'ble ITAT, Mumbai Bench in case of Resolve Salvage & Fire India (P) Ltd. Vs. DCIT (2022) 195 ITD 266 has held that interest paid on delayed payment of TDS us 201(1A) would be compensatory in nature and thus, was to be allowed as deduction. 6. Hon'ble Rajasthan High Court in case of M/s Chambal Fertilizers And Chemicals Ltd. Vs. JCIT DBITA No.52/2018 order dt. 31.07.2018 has held that education cess is not part of as accordingly, the same is allo…

Viraj Profiles Ltd., Mumbai vs. Dy CIT-CC-3(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 775/MUM/2021[2013-14]Status: DisposedITAT Mumbai12 May 2023AY 2013-14

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 776 & 775/MUM/2021 (A.Y. 2011-12 & 2013-14) M/s. Viraj Profiles Limited v. DCIT, Central Circle 3(2) 1st Floor, Viraj Towers Room No. 402, 4th Floor JN of Andheri Kurla Road Aayakar Bhavan W.E. Highway, Andheri (E) Mumbai - 400020 Mumbai- 400069 PAN: AABCV1740N (Appellant) (Respondent) ITA NO.2098 & 2097/MUM/2021 (A.Y: 2011-12 & 2013-14) DCIT, Central Range – 3(2) v. M/s. Viraj Profiles Limited Central Range - 3 1st Floor, Viraj Tower Room…

Expat Engineering India Limited, Bengaluru vs. ACIT, Circle-2(1)(2), Bengaluru

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

ITA 1139/BANG/2022[2016-17]Status: HeardITAT Bangalore30 Mar 2023AY 2016-17

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Ravishankar S.V., AdvocateFor Respondent: Sri.Gudimella VP Pavan Kumar, JCIT-DR
Section 143(2)Section 143(3)Section 201Section 250Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.1139/Bang/2022 : Asst.Year 2016-2017 M/s.Expat Engineering India Ltd. The Assistant Commissioner No.1, 3rd Floor, A-Wing of Income-tax, Circle 2(1)(2) v. Carlton Towers, HAL 2nd Stage Bangalore. Old Airport Road Bangalore – 560 008. PAN : AABCE9003D. (Appellant) (Respondent) Appellant by : Sri.Ravishankar S.V., Advocate Respondent by : Sri.Gudimella VP Pavan Kumar, JCIT-DR Date of Pronouncement : 30.03.2023 Date of Hearing : 30.03.2023 O R D E R Per George George K, JM : This…

M/S Harman Connected Services Corporation India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(2), Bangalore

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

ITA 1982/BANG/2018[2012-13]Status: DisposedITAT Bangalore12 Jan 2023AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sreenivas T. Bidari, D.R
Section 143(3)

…ITA Nos.1980 to 1982/Bang/2018 M/s. Harman Connected Services Corporation India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1980 to 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13 M/s. Harman Connected Services Corporation India Pvt. Ltd. (formerly known as Symphony Teleca Addl. CIT Corporation India Private Ltd.) Range-12 No.3 & 3A, EOIZ Industrial Area (currently with ACIT Survey No.85 & 86, Sadarmangala Vs. Circle-3(1)(2)) Village Bangalore Krishnarajapuram Hobli B…

M/S Harman Connected Services Corporation India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(2), Bangalore

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

ITA 1981/BANG/2018[2010-11]Status: DisposedITAT Bangalore12 Jan 2023AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sreenivas T. Bidari, D.R
Section 143(3)

…ITA Nos.1980 to 1982/Bang/2018 M/s. Harman Connected Services Corporation India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1980 to 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13 M/s. Harman Connected Services Corporation India Pvt. Ltd. (formerly known as Symphony Teleca Addl. CIT Corporation India Private Ltd.) Range-12 No.3 & 3A, EOIZ Industrial Area (currently with ACIT Survey No.85 & 86, Sadarmangala Vs. Circle-3(1)(2)) Village Bangalore Krishnarajapuram Hobli B…

M/S Harman Connected Services Corporation India Private Limited, Bangalore vs. Additional Commissioner of Income Tax Range-12, Bangalore

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

ITA 1980/BANG/2018[2009-10]Status: DisposedITAT Bangalore12 Jan 2023AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sreenivas T. Bidari, D.R
Section 143(3)

…ITA Nos.1980 to 1982/Bang/2018 M/s. Harman Connected Services Corporation India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1980 to 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13 M/s. Harman Connected Services Corporation India Pvt. Ltd. (formerly known as Symphony Teleca Addl. CIT Corporation India Private Ltd.) Range-12 No.3 & 3A, EOIZ Industrial Area (currently with ACIT Survey No.85 & 86, Sadarmangala Vs. Circle-3(1)(2)) Village Bangalore Krishnarajapuram Hobli B…

Trinity Infraventures Limited, Hyderabad vs. Assistant Commissioner of Income Tax, Central Circle-3(2), Hyderabad

In the result, appeal of the assessee is allowed

ITA 403/HYD/2021[2017-18]Status: DisposedITAT Hyderabad25 Aug 2022AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Ms. R. Helen Ruby Jesindha, DR
Section 132Section 143(3)Section 153ASection 37Section 37(1)

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 403/Hyd/2021 (िनधा"रण वष" / Assessment Year: 2017-18 ) M/s. Trinity Infraventures Vs. Asst. Commissioner of Limited, Income Tax, New Delhi Central Circle-3(2), [PAN No. AABCG1937G] Hyderabad अपीलाथ" / Appellant "" यथ" / Respondent िनधा""रती "ारा/Assessee by: Shri P. Murali Mohan Rao, AR राज" व "ारा/Revenue by: Ms. R. Helen Ruby Jesindha, DR सुनवाई की तारीख/Date of hearing: 17/08/2022 घोषणा की ता…

Expat Engineering India Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

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

ITA 503/BANG/2022[2017-18]Status: DisposedITAT Bangalore01 Aug 2022AY 2017-18

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri Rajgopal, CAFor Respondent: Smt. Priyadarshini Baseganni
Section 139Section 139(1)Section 143(3)Section 2(24)(x)Section 36Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER SP No.31/Bang/2022 AND Assessment year : 2017-18 Expat Engineering India Ltd., Vs. The Deputy Commissioner of Carlton Towers, A Wing, Income Tax, 3rd Floor, Unit No.301-314, Circle 2(1)(2), No.1, Old Airport Road, Bangalore. Bangalore – 560 008. PAN: AABCE 9003D APPELLANT / APPLICANT RESPONDENT Appellant by : Shri Rajgopal, CA Respondent by : Smt. Priyadarshini Baseganni, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.07.2022 Date of Pronouncement : 01.08.2022 O…

M/S Total Environment Building Systems Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

ITA 46/BANG/2017[2011-12]Status: DisposedITAT Bangalore29 Jun 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Vilas V Shinde, CIT DR
Section 250Section 37Section 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 45 & 46/Bang/2017 Assessment Years : 2010-11 & 2011-12 M/s. Total Environment Building Systems Pvt. The Deputy Ltd., Commissioner of ‘Imagine’, No. 78, Income Tax, ITPL Main Road, Circle – 7 (1)(1), EPIP Zone, Whitefield, Vs. Bangalore. Bangalore – 560 066. PAN: AABCT9452F APPELLANT RESPONDENT & Assessment Year : 2010-11 (By Revenue) : Smt. Tanmayee Rajkumar, Assessee by Advocate Revenue by : Shri Vilas V Shinde, CIT DR Date of Hearing : 29-06-2022 Date of Pron…

Total Environment Building Systems Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

ITA 45/BANG/2017[2010-11]Status: DisposedITAT Bangalore29 Jun 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Vilas V Shinde, CIT DR
Section 250Section 37Section 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 45 & 46/Bang/2017 Assessment Years : 2010-11 & 2011-12 M/s. Total Environment Building Systems Pvt. The Deputy Ltd., Commissioner of ‘Imagine’, No. 78, Income Tax, ITPL Main Road, Circle – 7 (1)(1), EPIP Zone, Whitefield, Vs. Bangalore. Bangalore – 560 066. PAN: AABCT9452F APPELLANT RESPONDENT & Assessment Year : 2010-11 (By Revenue) : Smt. Tanmayee Rajkumar, Assessee by Advocate Revenue by : Shri Vilas V Shinde, CIT DR Date of Hearing : 29-06-2022 Date of Pron…

Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore vs. M/S Total Environment Building Systems Pvt Ltd, Bangalore

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

ITA 40/BANG/2017[2010-11]Status: DisposedITAT Bangalore29 Jun 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Vilas V Shinde, CIT DR
Section 250Section 37Section 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 45 & 46/Bang/2017 Assessment Years : 2010-11 & 2011-12 M/s. Total Environment Building Systems Pvt. The Deputy Ltd., Commissioner of ‘Imagine’, No. 78, Income Tax, ITPL Main Road, Circle – 7 (1)(1), EPIP Zone, Whitefield, Vs. Bangalore. Bangalore – 560 066. PAN: AABCT9452F APPELLANT RESPONDENT & Assessment Year : 2010-11 (By Revenue) : Smt. Tanmayee Rajkumar, Assessee by Advocate Revenue by : Shri Vilas V Shinde, CIT DR Date of Hearing : 29-06-2022 Date of Pron…

Resolve Salvage & Fire India (P.) Ltd. v. DCIT (139 Taxmann.com 196) — Cited in 19 Judgments | BharatTax