Rohan Korgaonkar v. DCIT

159 Taxmann.com 321High Court2024#3424 most cited

What is Rohan Korgaonkar v. DCIT authority for?

The Bombay High Court holds that following the Supreme Court's decision in Checkmate Services, it is irrelevant whether a disallowance for delayed remittance of employee's contribution to welfare funds is made under Section 143(1) or Section 143(3) of the Income Tax Act.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

Rohan Korgaonkar v. DCIT · Section 143(1) · Section 143(3) · Section 36(1)(va) · delayed remittance · employee's contribution · disallowance · Checkmate Services

Also reported as

298 Taxmann 159

Sections most often in play

Section 143(1)Section 36(1)(va)Section 43BSection 139(1)Section 250Section 143(3)Section 2(24)(x)Section 154

Issues it is cited on

section 141section 14bsection 143(1)(a)(iv)section 282(1)section 34(1)(iv)section 80ib(10)section 143(1)(a)(v)section 36(1)(iv)section 34(1)section 143(1)(a)section 36(va)section 254(2)

Judgments citing Rohan Korgaonkar v. DCIT

Patric John, Tiruvallur vs. ACIT, Alappuzha

Appeal is dismissed in above terms

ITA 452/COCH/2023[2020-21]Status: DisposedITAT Cochin23 Oct 2024AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhpatric John Assistant Commissioner Of Plot No. 225, F-2, 6Th Street Income Tax Modern City, Pattabiram Alappuzha Vs. Poonamallee Tiruvallur 600072 [Pan: Afapj9149Q] (Appellant) (Respondent)

For Appellant: ------- None -------For Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 139(1)Section 143(1)(a)Section 143(1)(v)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member and Shri Amarjit Singh, Judicial Member Patric John Assistant Commissioner of Plot No. 225, F-2, 6th Street Income Tax Modern City, Pattabiram Alappuzha vs. Poonamallee Tiruvallur 600072 [PAN: AFAPJ9149Q] (Appellant) (Respondent) Appellant by: ------- None ------- Respondent by: Smt. V. Swarnalatha, Sr. D.R. Date of Hearing: 22.08.2024 Date of Pronouncement: 23.10.2024 O R D E R Per Bench This assessee’s appeal for A.Y. 2020-21 arises against the National Faceless Appeal Centre, Delhi [CIT(A)]’s DIN &…

Muraleedharan Kalathil, Cochin vs. ACIT, Kochi

Appeal is dismissed in above terms

ITA 449/COCH/2023[2020-21]Status: DisposedITAT Cochin23 Oct 2024AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhmuraleedharan Kalathil Assistant Commissioner Of 9F Sai Sree Ram Prakash Vihar Income Tax Awho, Ernakulam Vs. Cochin Cochin 682023 [Pan: Afhpk6833P] (Appellant) (Respondent)

For Appellant: ------- None -------For Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 139(1)Section 143(1)(a)Section 143(1)(v)Section 250Section 36(1)(v)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member and Shri Amarjit Singh, Judicial Member Muraleedharan Kalathil Assistant Commissioner of 9F Sai Sree Ram Prakash Vihar Income Tax Awho, Ernakulam vs. Cochin Cochin 682023 [PAN: AFHPK6833P] (Appellant) (Respondent) Appellant by: ------- None ------- Respondent by: Smt. V. Swarnalatha, Sr. D.R. Date of Hearing: 22.08.2024 Date of Pronouncement: 23.10.2024 O R D E R Per Bench This assessee’s appeal for A.Y. 2020-21 arises against the National Faceless Appeal Centre, Delhi [CIT(A)]’s DIN & Order No. ITBA/…

M/S.Kerala Cars P.Ltd, Cochin vs. DCIT Corporate Circle 1(1), Cochin

ITA 155/COCH/2023[2019-20]Status: DisposedITAT Cochin23 Oct 2024AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 139(1)Section 143(1)(a)Section 143(3)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member and Shri Amarjit Singh, Judicial Member ITA Nos. 154 & 155/Coch/2023 (Assessment Year: 2018-19 & 2019-20) Kerala Cars Pvt. Ltd. DCIT, Corporate Circle 1(1) 508-A, Illikkattu Building Kochi Edappally, Kunamthai vs. Kochi 682024 [PAN: AABCK4746M] (Appellant) (Respondent) Appellant by: Shri R. Krishnan, CA Respondent by: Smt. V. Swarnalatha, Sr. D.R. Date of Hearing: 19.08.2024 Date of Pronouncement: 23.10.2024 O R D E R Per Bench These assessee’s twin appeals arise against orders of the National Fa…

M/S.Kerala Cars P.Ltd, Cochin vs. DCIT Corporate Circle 1(1), Cochin

ITA 154/COCH/2023[2018-19]Status: DisposedITAT Cochin23 Oct 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 139(1)Section 143(1)(a)Section 143(3)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member and Shri Amarjit Singh, Judicial Member ITA Nos. 154 & 155/Coch/2023 (Assessment Year: 2018-19 & 2019-20) Kerala Cars Pvt. Ltd. DCIT, Corporate Circle 1(1) 508-A, Illikkattu Building Kochi Edappally, Kunamthai vs. Kochi 682024 [PAN: AABCK4746M] (Appellant) (Respondent) Appellant by: Shri R. Krishnan, CA Respondent by: Smt. V. Swarnalatha, Sr. D.R. Date of Hearing: 19.08.2024 Date of Pronouncement: 23.10.2024 O R D E R Per Bench These assessee’s twin appeals arise against orders of the National Fa…

Neeraj Dadhich, Jaipur vs. ADIT, CPC, Bangalore

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

ITA 1142/JPR/2024[2018-19]Status: DisposedITAT Jaipur10 Oct 2024AY 2018-19

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Sh. Gautam Singh Choudhary,JCIT-DR
Section 143(1)Section 143(1)(a)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES, “SMC” JAIPUR BEFORE SH. SANDEP GOSAIN, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 1142/JPR/2024 Assessment Year: 2018-19 Sh. Neeraj Dadhich Vs. ADIT, CPC 845, Vasudev Temple, Banglore Near-Post Office, Sanganer, Rajasthan-302029 [PAN: BORPD 4533F] (Respondent) (Appellant Appellant by : Sh. Rajendra Sisodia, Adv. Respondent by : Sh. Gautam Singh Choudhary,JCIT-DR Date of Hearing : 01.10.2024 Date of Pronouncement : 10.10.2024 ORDER Per Dr. M. L. Meena, AM: The captioned appeal has been filed by the assessee against the order da…

Bernhard Schulte Ship Management (India) Private Limited, Powai vs. ACIT, Mumbai

ITA 1497/MUM/2024[2023-2024]Status: DisposedITAT Mumbai11 Sept 2024AY 2023-2024

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Shri Puthur Ramachandran VijayaraghavanFor Respondent: Shri Ashok Kumar Ambastha
Section 143(1)Section 143(1)(a)Section 143(3)Section 234BSection 43B

…| आयकरअपीऱीयअधिकरणन्यायपीठ,म ुंबई| IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, HON’BLE JUDICIAL MEMBER I.T.A. No.1497/Mum/2024 (Assessment Year:2023-24) Bernhard Schulte Ship ACIT 15(1)(2) Management (India) Private Ltd Room No.483A, 4th Floor, Vs 401, Olympia, Main Road Ayakar Bhavan Hiranandani Gardens M.K.Road Powai, Mumbai – 400 076 Mumbai -400 020 [PAN: AAACE7346Q] अपीऱार्थी/ (Appellant) प्रत्य्र्र्थी/ (Respondent) Assessee by : Shri Puthur Ramachandran Vijayaraghavan Revenue by : Shri Ashok Kumar Ambastha सुनव…

Vijay Tukaram Raundal, Pune vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

ITA 109/PUN/2024[2021-22]Status: DisposedITAT Pune07 Jun 2024AY 2021-22

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshali

For Appellant: Mr NK Rander [‘Ld. AR’]For Respondent: Mr Sourabh Nayak [‘Ld. DR’]
Section 154Section 250Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘B’ BENCH, PUNE BEFORE HON’BLE SMT ASTHA CHANDRA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 103, 107 to 109/PUN/2024 Assessment Year : 2018-19, 2019-20 & 2021-22 Vijay Tukaram Raundal C-708, Teerth Technospace, Next to Mercedes Showroom, Baner, Pune-411005 PAN: AAQPR0124G . . . . . . . Appellant V/s Dy. Commissioner of Income Tax Circle-1(2), Pune. . . . . . . . Respondent Appearances Assessee by: Mr NK Rander [‘Ld. AR’] Revenue by: Mr Sourabh Nayak [‘Ld. DR’] Date of conclusive Hearing : 15/05/2021 Date of Pronouncement : 07/06/2021 ORDER…

Vijay Tukaram Raundal, Pune vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

ITA 108/PUN/2024[2019-20]Status: DisposedITAT Pune07 Jun 2024AY 2019-20

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshali

For Appellant: Mr NK Rander [‘Ld. AR’]For Respondent: Mr Sourabh Nayak [‘Ld. DR’]
Section 154Section 250Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘B’ BENCH, PUNE BEFORE HON’BLE SMT ASTHA CHANDRA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 103, 107 to 109/PUN/2024 Assessment Year : 2018-19, 2019-20 & 2021-22 Vijay Tukaram Raundal C-708, Teerth Technospace, Next to Mercedes Showroom, Baner, Pune-411005 PAN: AAQPR0124G . . . . . . . Appellant V/s Dy. Commissioner of Income Tax Circle-1(2), Pune. . . . . . . . Respondent Appearances Assessee by: Mr NK Rander [‘Ld. AR’] Revenue by: Mr Sourabh Nayak [‘Ld. DR’] Date of conclusive Hearing : 15/05/2021 Date of Pronouncement : 07/06/2021 ORDER…

Vijay Tukaram Raundal, Pune vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Pune.

ITA 107/PUN/2024[2018-19]Status: DisposedITAT Pune07 Jun 2024AY 2018-19

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshali

For Appellant: Mr NK Rander [‘Ld. AR’]For Respondent: Mr Sourabh Nayak [‘Ld. DR’]
Section 154Section 250Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘B’ BENCH, PUNE BEFORE HON’BLE SMT ASTHA CHANDRA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 103, 107 to 109/PUN/2024 Assessment Year : 2018-19, 2019-20 & 2021-22 Vijay Tukaram Raundal C-708, Teerth Technospace, Next to Mercedes Showroom, Baner, Pune-411005 PAN: AAQPR0124G . . . . . . . Appellant V/s Dy. Commissioner of Income Tax Circle-1(2), Pune. . . . . . . . Respondent Appearances Assessee by: Mr NK Rander [‘Ld. AR’] Revenue by: Mr Sourabh Nayak [‘Ld. DR’] Date of conclusive Hearing : 15/05/2021 Date of Pronouncement : 07/06/2021 ORDER…

Vijay Tukaram Raundal, Pune vs. Deputy Commissioner of Income Tax, Circle-2, Pune

ITA 103/PUN/2024[2019-20]Status: DisposedITAT Pune07 Jun 2024AY 2019-20

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshali

For Appellant: Mr NK Rander [‘Ld. AR’]For Respondent: Mr Sourabh Nayak [‘Ld. DR’]
Section 154Section 250Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘B’ BENCH, PUNE BEFORE HON’BLE SMT ASTHA CHANDRA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 103, 107 to 109/PUN/2024 Assessment Year : 2018-19, 2019-20 & 2021-22 Vijay Tukaram Raundal C-708, Teerth Technospace, Next to Mercedes Showroom, Baner, Pune-411005 PAN: AAQPR0124G . . . . . . . Appellant V/s Dy. Commissioner of Income Tax Circle-1(2), Pune. . . . . . . . Respondent Appearances Assessee by: Mr NK Rander [‘Ld. AR’] Revenue by: Mr Sourabh Nayak [‘Ld. DR’] Date of conclusive Hearing : 15/05/2021 Date of Pronouncement : 07/06/2021 ORDER…

New Balance It Services India Pvt. Ltd., Pune vs. Income Tax Officer(1)- Circle 2, Punepune, Pune

ITA 246/PUN/2024[2022-23]Status: DisposedITAT Pune05 Jun 2024AY 2022-23

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 0245 & 0246/Pun/2024 निर्धारण वषा / Assessment Year : 2020-21 & 2022-23 New Balance It Services India Pvt. Ltd. Level-1, Wing-A, Tower-06, Cybercity, Magarpatta, Pune-411013. Pan : Aaccn5091R . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Income Tax Officer-1, Circle-2, Pune . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Rajendra Agiwal [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/05/2024 घोषणा की तारीख / Date Of Pronouncement : 05/06/2024 आदेश / Order Per G. D. Padmahshali, Am; This Twin Appeals Are Instituted U/S 253(1)(Aa) Of The Income Tax Act [‘The Act’] By The Assessee Challenging The Respective First Appellate Orders Dt. 19/12/2023 Passed U/S 250 Of The Act By The Commissioner Of Income Tax Appels [‘Cit(A)’] For The Assessment Years 2020-21 & 2022-23 [‘Ay’] Which In Turn Arisen Out Of Separate Orders Of Intimation Passed U/S 143(1) Of The Act.

For Appellant: Mr Rajendra Agiwal [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]
Section 139(1)Section 143(1)Section 143(1)(a)Section 145Section 145(2)Section 250Section 253(1)(aa)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘A’ BENCH, PUNE BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 0245 & 0246/PUN/2024 निर्धारण वषा / Assessment Year : 2020-21 & 2022-23 New Balance IT Services India Pvt. Ltd. Level-1, Wing-A, Tower-06, Cybercity, Magarpatta, Pune-411013. PAN : AACCN5091R . . . . . . . अपीलार्थी / Appellant बिधम / V/s. Income Tax Officer-1, Circle-2, Pune . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Rajendra Agiwal [‘Ld. AR’] Revenue by : Mr Ramnath Murkunde [‘Ld. DR’] सुनवाई की तारीख…

New Balance It Services India Pvt. Ltd., Pune vs. Income Tax Officer(1)- Circle 2, Pune

ITA 245/PUN/2024[2021-22]Status: DisposedITAT Pune05 Jun 2024AY 2021-22

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 0245 & 0246/Pun/2024 निर्धारण वषा / Assessment Year : 2020-21 & 2022-23 New Balance It Services India Pvt. Ltd. Level-1, Wing-A, Tower-06, Cybercity, Magarpatta, Pune-411013. Pan : Aaccn5091R . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Income Tax Officer-1, Circle-2, Pune . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Rajendra Agiwal [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/05/2024 घोषणा की तारीख / Date Of Pronouncement : 05/06/2024 आदेश / Order Per G. D. Padmahshali, Am; This Twin Appeals Are Instituted U/S 253(1)(Aa) Of The Income Tax Act [‘The Act’] By The Assessee Challenging The Respective First Appellate Orders Dt. 19/12/2023 Passed U/S 250 Of The Act By The Commissioner Of Income Tax Appels [‘Cit(A)’] For The Assessment Years 2020-21 & 2022-23 [‘Ay’] Which In Turn Arisen Out Of Separate Orders Of Intimation Passed U/S 143(1) Of The Act.

For Appellant: Mr Rajendra Agiwal [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]
Section 139(1)Section 143(1)Section 143(1)(a)Section 145Section 145(2)Section 250Section 253(1)(aa)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘A’ BENCH, PUNE BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 0245 & 0246/PUN/2024 निर्धारण वषा / Assessment Year : 2020-21 & 2022-23 New Balance IT Services India Pvt. Ltd. Level-1, Wing-A, Tower-06, Cybercity, Magarpatta, Pune-411013. PAN : AACCN5091R . . . . . . . अपीलार्थी / Appellant बिधम / V/s. Income Tax Officer-1, Circle-2, Pune . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Rajendra Agiwal [‘Ld. AR’] Revenue by : Mr Ramnath Murkunde [‘Ld. DR’] सुनवाई की तारीख…

Markolines Infra Private Limited, Mumbai vs. ACIT/DCIT Circle 15(1)(1), Mumbai

In the result, the appeal by the assessee for the assessment year 2020-

ITA 366/MUM/2023[2019-20]Status: DisposedITAT Mumbai08 May 2024AY 2019-20

Bench: Shri Sandeep Singh Karhailshri Gagan Goyaland

For Appellant: Shri Pradip KapasiFor Respondent: Smt. Mahita Nair
Section 143Section 143(1)Section 143(1)(a)Section 250Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND ITA no.2967/Mum./2022 (Assessment Year : 2018–19) ACIT-15(1)(1) Room No. 451, 1st Floor, ……………. Appellant AayakarBhawan, M. K. Road, Mumbai-400020. v/s M/s. Markolines Infra Pvt. Ltd 502, A- Wing Shree nandDham, .………. Respondent Sector-11, CBD Belapur, Navi Mumbai 400614. PAN- AAECM1763H Cross Objection no.16/Mum./2023 Arising out of ITA no.2967/Mum./2022 (Assessment Year : 2018–19) M/s. Markolines Infra Pvt. Ltd 502, A- Wing Shree NandDham, ……………. Cross Objector S…

Markolines Infra Pvt Ltd., Belapur vs. ACIT/DCIT Circle-15(1)(1), Mumbai

ITA 1170/MUM/2023[2020-21]Status: DisposedITAT Mumbai08 May 2024AY 2020-21

Bench: Shri Sandeep Singh Karhailshri Gagan Goyaland

For Appellant: Shri Pradip KapasiFor Respondent: Smt. Mahita Nair
Section 143Section 143(1)Section 143(1)(a)Section 250Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND ITA no.2967/Mum./2022 (Assessment Year : 2018-19) ACIT-15(1)(1) Room No. 451, 1st Floor, AayakarBhawan, M. K. Road, Mumbai-400020. M/s. Markolines Infra Pvt. Ltd 502, A- Wing Shree nandDham, Sector-11, CBD Belapur, Navi Mumbai 400614. PAN- AAECM1763H v/s Appellant Respondent Cross Objection no.16/Mum./2023 Arising out of ITA no.2967/Mum./2022 (Assessment Year : 2018-19) M/s. Markolines Infra Pvt. Ltd 502, A- Wing Shree NandDham, Sector-11, CBD Belapur, Navi Mumbai 40061…

ACIT-15(1)(1), Mumbai vs. M/S Markolines Infra Pvt Ltd, Mumbai

ITA 2967/MUM/2022[2018-2019]Status: DisposedITAT Mumbai08 May 2024AY 2018-2019

Bench: Shri Sandeep Singh Karhailshri Gagan Goyal

For Appellant: Shri Pradip KapasiFor Respondent: Smt. Mahita Nair
Section 143Section 143(1)Section 143(1)(a)Section 250Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA no.2967/Mum./2022 (Assessment Year : 2018-19) ACIT-15(1)(1) Room No. 451, 1st Floor, AayakarBhawan, M. K. Road, Mumbai-400020. v/s M/s. Markolines Infra Pvt. Ltd 502, A- Wing Shree nandDham, Sector-11, CBD Belapur, Navi Mumbai 400614. PAN- AAECM1763H Appellant Respondent Cross Objection no.16/Mum./2023 Arising out of ITA no.2967/Mum./2022 (Assessment Year : 2018-19) M/s. Markolines Infra Pvt. Ltd 502, A- Wing Shree NandDham, Sector-11, CBD Belapur, Navi Mumbai 400614. P…