Rotork Controls India (P.) Ltd. v. CIT

180 Taxmann 422Supreme Court of India2009#618 most cited

What is Rotork Controls India (P.) Ltd. v. CIT authority for?

A provision for warranty expenses or other contingent liabilities is deductible if it represents a present liability arising from past events, provided its estimation is based on a scientific and systematic methodology, even if the exact quantum of future outflow is uncertain.

158

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Rotork Controls India v. CIT · 314 ITR 621 · Section 37(1) · provision for expenses · contingent liability · warranty expense deduction · scientific methodology for provisions · estimated liability · accrual of liability

Also reported as

314 ITR 621

Sections most often in play

Section 143(3)Section 37(1)Section 14ASection 115-OSection 32(1)(ii)Section 43(1)Section 115JBSection 194H

Issues it is cited on

stay of demandsection 237section 211agency peservice peopening wdvsection 195(1)section 9(1)(i)section 194hsection 195(2)right to receivesection 115jb(2)

Judgments citing Rotork Controls India (P.) Ltd. v. CIT

PR COMMISSIONER OF INCOME TAX (CENTRAL) 3 NEW DELHI vs. OPPO MOBILES INDIA (P) LTD

The appeal stands disposed of

ITA/84/2026HC Delhi17 Mar 2026

Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE MR. JUSTICE VINOD KUMAR

…ITA 84/2026 Page 1 of 3 $~7 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 84/2026 PR COMMISSIONER OF INCOME TAX (CENTRAL) 3 NEW DELHI .....Appellant Through: Mr. Shlok Chandra, SSC with Ms.Naincy Jain, JSC Ms.Madhavi Shukla, JSC & Mr. Udit Dad, Adv. versus OPPO MOBILES INDIA (P) LTD .....Respondent Through: Mr. Vishal Kalra, Mr. Anil Kumar & Ms. S. Kalra, Advs. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 17.03.202…

ACIT, NEW DELHI vs. M/S. THHYSSENKRUPP ELEVATOR (INDIA) PVT. LTD.,, DELHI

In the result, appeal of the Assessee in ITA 3015/Del/2017 is

ITA 3658/DEL/2017[2011-12]Status: DisposedITAT Delhi11 Feb 2026AY 2011-12

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaltk Elevator Private Limited Vs Deputy Commissioner Of (Earlier Known As Income Tax, Circle- 25(1), Thyssenkrupp Elevator C. R. Building, New Delhi (India) Pvt. Ltd.) Plot No. 429, Functional Industrial Estate, Patparganj, Delhi Pan: Aabct6921F Appellant Respondent Assistant Commissioner Of Vs Tk Elevator Private Limited Income Tax, Circle- 25(1), (Earlier Known As Room No. 192A C. R. Thyssenkrupp Elevator Building, New Delhi (India) Pvt. Ltd.) Plot No. 429, Functional Industrial Estate, Patparganj, Delhi Pan: Aabct6921F Appellant Respondent Assessee By Ms. Shashi M. Kapila, Adv& Sh. Sushil Kumar, Adv Revenue By Sh. S. K. Jadhav, Cit (Dr) Date Of Hearing 08/01/2026 Date Of Pronouncement 11/02/2026

Section 143(3)Section 144Section 144C(3)Section 234ASection 92C

…1 ITA Nos. 3015 & 3658/Del/2017 TK Elevator Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER TK Elevator Private Limited Vs Deputy Commissioner of (earlier known as Income Tax, Circle- 25(1), ThyssenKrupp Elevator C. R. Building, New Delhi (India) Pvt. Ltd.) Plot No. 429, Functional Industrial Estate, Patparganj, Delhi PAN: AABCT6921F Appellant Respondent Assistant Commissioner of Vs TK Elevator Private Limited Income Tax, Circle- 25(1), (earlier known as Room No. 192A C. R. ThyssenKrupp…

THYSSENKRUPP ELEVATOR (INDIA) PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the Assessee in ITA 3015/Del/2017 is

ITA 3015/DEL/2017[2011-12]Status: DisposedITAT Delhi11 Feb 2026AY 2011-12

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaltk Elevator Private Limited Vs Deputy Commissioner Of (Earlier Known As Income Tax, Circle- 25(1), Thyssenkrupp Elevator C. R. Building, New Delhi (India) Pvt. Ltd.) Plot No. 429, Functional Industrial Estate, Patparganj, Delhi Pan: Aabct6921F Appellant Respondent Assistant Commissioner Of Vs Tk Elevator Private Limited Income Tax, Circle- 25(1), (Earlier Known As Room No. 192A C. R. Thyssenkrupp Elevator Building, New Delhi (India) Pvt. Ltd.) Plot No. 429, Functional Industrial Estate, Patparganj, Delhi Pan: Aabct6921F Appellant Respondent Assessee By Ms. Shashi M. Kapila, Adv& Sh. Sushil Kumar, Adv Revenue By Sh. S. K. Jadhav, Cit (Dr) Date Of Hearing 08/01/2026 Date Of Pronouncement 11/02/2026

Section 143(3)Section 144Section 144C(3)Section 234ASection 92C

…1 ITA Nos. 3015 & 3658/Del/2017 TK Elevator Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER TK Elevator Private Limited Vs Deputy Commissioner of (earlier known as Income Tax, Circle- 25(1), ThyssenKrupp Elevator C. R. Building, New Delhi (India) Pvt. Ltd.) Plot No. 429, Functional Industrial Estate, Patparganj, Delhi PAN: AABCT6921F Appellant Respondent Assistant Commissioner of Vs TK Elevator Private Limited Income Tax, Circle- 25(1), (earlier known as Room No. 192A C. R. ThyssenKrupp…

MARELLI UM ELECTRONIC SYSTEMS PRIVATE LIMITED,GURGAON vs. DEPUTY COMMISSIONER OF INCOME TAX/ ASSESSMENT UNIT, INCOME TAX DEPARTMENT , DELHI

The appeal of the assessee is allowed with a direction to grant

ITA 5805/DEL/2024[2021-22]Status: DisposedITAT Delhi17 Dec 2025AY 2021-22

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklamarelli Um Electronic Vs. Dcit/Assessment Unit, Systems Private Limited Income Tax Department 402, Sector-8, Imt Circle 16(1) Manesar Gurugram, Delhi, Cr Building Gurgaon – 122051 Delhi – 110002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcm8906R Appellant .. Respondent

For Appellant: Sh. Aditya Vohra, AdvFor Respondent: Ms. Ankush Kalra. Sr. DR
Section 143(3)Section 144C(5)

…P a g e | 1 Marelli Um Electronic Systems Pvt. Ltd. (AY: 2021-22) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Marelli Um Electronic Vs. DCIT/Assessment Unit, Systems Private Limited Income Tax Department 402, Sector-8, IMT Circle 16(1) Manesar Gurugram, Delhi, CR Building Gurgaon – 122051 Delhi – 110002 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAFCM8906R Appellant .. Respondent Appellant by : Sh. Aditya Vohra, Adv. Ms. Aakriti Bansal, CA Respondent by : Ms. Ankush Kalra. Sr. DR Date of Hearing 14.10.2025 Date of Pronou…

STARKEY LABORATORIES INDIA PVT. LTD.,NOIDA vs. DCIT CIRCLE-24(2), NEW DELHI

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

ITA 3205/DEL/2023[2016-17]Status: DisposedITAT Delhi05 Dec 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalstarkey Laboratories Dy. Cit, India Pvt. Ltd., Circle-24(2), C-2, Sector-7, Vs. New Delhi. Gautam Buddha Nagar-201301, Uttar Pradesh. Pan-Aakcs6072R (Appellant) (Respondent)

Section 143(3)Section 250Section 250(1)(b)Section 37(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Starkey Laboratories Dy. CIT, India Pvt. Ltd., Circle-24(2), C-2, Sector-7, Vs. New Delhi. Gautam Buddha Nagar-201301, Uttar Pradesh. PAN-AAKCS6072R (Appellant) (Respondent) Assessee by Shri Ram Avtar Sharma, CA, Shri Bhupesh Aggarwal and Shri Tanya Sharma, CA. Department by Shri Manish Gupta, Sr. DR Date of Hearing 11.09.2025 Date of Pronouncement 05 .12.2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Assessee against the order of the…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(3), MUMBAI vs. COIMBATORE INTEGRATED WASTE MANAGEMENT COMPANY PRIVATE LTD, MUMBAI

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

ITA 1021/MUM/2025[2018]Status: DisposedITAT Mumbai24 Jul 2025

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankardcit, Cc – 6(3) Vs. Coimbatore Integrated Room No. 450, 4Th Floor, Waste Management Kautilya Bhawan, Bkc Company Pvt Ltd Mumbai – 400051. Kansas Avenue, Trilok Apartments, Civil Aerodrome P., Coimbatore South Pan/Gir No. Adcc3184B (Applicant) (Respondent)

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER DCIT, CC – 6(3) Vs. Coimbatore Integrated Room No. 450, 4th Floor, Waste Management Kautilya Bhawan, BKC Company Pvt Ltd Mumbai – 400051. Kansas Avenue, Trilok Apartments, Civil Aerodrome P., Coimbatore South PAN/GIR No. ADCC3184B (Applicant) (Respondent) Assessee by Shri Kirit kamdar Revenue by Mr. Virabhadra S. Mahajan, Sr. DR Date of Hearing 02.07.2025 Date of Pronouncement 24.07.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by th…

MAHUA BHARATPUR EXPRESSWAYS LIMITED (FORMERLY KNOWN AS MADHUCON AGRA- JAIPUR EXPRESSWAYS LIMITED),),HYDERABAD vs. ACIT, CIRCLE-16(2), HYDERABAD

In the result, Revenue appeals for the A

ITA 308/HYD/2021[2013-14]Status: DisposedITAT Hyderabad02 Jun 2025AY 2013-14

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15)

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: Shri B Balakrishna, CIT (DR)
Section 43Section 43(1)

…ITA Nos 285 286 of 2018 and ITA No.308 of 2021 Madhucon Agra Jaipur Expressways Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15) Dy. Commissioner of Vs. Madhucon Agra Income Tax, Circle 16(2) Expressway Ltd Hyderabad Hyderabad PAN:AAECM4426F (Appellant) (Respondent) आ.अपी.सं /ITA No308/Hyd/2021 (िनधा"रण वष"/Assessment Year: 2013-14) Mahu Bharartpur Vs. Dy. Commissioner of E…

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD vs. MADHUCON AGRA JAIPUR EXPRESSWAYS LIMITED, HYDERABAD

In the result, Revenue appeals for the A

ITA 286/HYD/2018[2014-15]Status: DisposedITAT Hyderabad02 Jun 2025AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15)

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: Shri B Balakrishna, CIT (DR)
Section 43Section 43(1)

…ITA Nos 285 286 of 2018 and ITA No.308 of 2021 Madhucon Agra Jaipur Expressways Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15) Dy. Commissioner of Vs. Madhucon Agra Income Tax, Circle 16(2) Expressway Ltd Hyderabad Hyderabad PAN:AAECM4426F (Appellant) (Respondent) आ.अपी.सं /ITA No308/Hyd/2021 (िनधा"रण वष"/Assessment Year: 2013-14) Mahu Bharartpur Vs. Dy. Commissioner of E…

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD vs. MADHUCON AGRA JAIPUR EXPRESSWAYS LIMITED, HYDERABAD

In the result, Revenue appeals for the A

ITA 285/HYD/2018[2013-14]Status: DisposedITAT Hyderabad02 Jun 2025AY 2013-14

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15)

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: Shri B Balakrishna, CIT (DR)
Section 43Section 43(1)

…ITA Nos 285 286 of 2018 and ITA No.308 of 2021 Madhucon Agra Jaipur Expressways Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15) Dy. Commissioner of Vs. Madhucon Agra Income Tax, Circle 16(2) Expressway Ltd Hyderabad Hyderabad PAN:AAECM4426F (Appellant) (Respondent) आ.अपी.सं /ITA No308/Hyd/2021 (िनधा"रण वष"/Assessment Year: 2013-14) Mahu Bharartpur Vs. Dy. Commissioner of E…

DEPUTY COMMISSINOER OF INCOME TAX,, CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

ITA 470/CHNY/2024[2012-13]Status: DisposedITAT Chennai19 Mar 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1282, 1283, 1284 & 1285/Chny/2024 निर्धारण वर्ष/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. V. The Dcit, Non Corporate Circle-8, Chennai. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.470, 1339, 1438, 1462 & 1463/Chny/2024 निर्धारण वर्ष/Assessment Years: 2012-13, 2018-19, 2011-12, 2016-17 & 2017-18 The Dcit, Non Corporate Circle-8, Chennai. (अपीलार्थी/Appellant) M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (प्रत्यर्थी/Respondent) Assessee By Mr. Sandeep Bagmar, Advocate; Mr. Balachandar, Fca Department By Mr. Nilay Baran Som, Cit सुनवाईकीतारीख/Date Of Hearing 22.01.2025 घोषणाकीतारीख /Date Of Pronouncement 19.03.2025

Section 115JSection 14ASection 2Section 37(1)

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री मनोज कुमार अग्रवाल, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024 निर्धारण वर्ष/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 M/s. Cholamandalam MS General Insurance Co. Ltd., Dare House, 2nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. v. The DCIT, Non Corporate Circle-8, Chennai. [PAN: AABCC 6633 K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Responden…

DEPUTY COMMISSIONER OF INCOMETAX , CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

ITA 1463/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Mar 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1282, 1283, 1284 & 1285/Chny/2024 निर्धारण वर्ष/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. V. The Dcit, Non Corporate Circle-8, Chennai. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.470, 1339, 1438, 1462 & 1463/Chny/2024 निर्धारण वर्ष/Assessment Years: 2012-13, 2018-19, 2011-12, 2016-17 & 2017-18 The Dcit, Non Corporate Circle-8, Chennai. (अपीलार्थी/Appellant) V. M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (प्रत्यर्थी/Respondent) Assessee By Department By : Mr. Sandeep Bagmar, Advocate; Mr. Balachandar, Fca : Mr. Nilay Baran Som, Cit सुनवाईकीतारीख/Date Of Hearing : 22.01.2025 घोषणाकीतारीख /Date Of Pronouncement : 19.03.2025

For Respondent: Mr. Sandeep Bagmar, Advocate
Section 115JSection 14ASection 2Section 37(1)

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री मनोज कुमार अग्रवाल, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024 निर्धारण वर्ष/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 M/s. Cholamandalam MS General Insurance Co. Ltd., Dare House, 2nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. v. The DCIT, Non Corporate Circle-8, Chennai. [PAN: AABCC 6633 K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Responden…

DEPUTY COMMISSIONER OF INCOME TAX , CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1462/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Mar 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 v. M/s. Cholamandalam MS General- The DCIT, Insurance Co. Ltd., Non Corporate Circle-8, Dare House, 2nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [PAN: AABCC 6633 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अप…

DEPUTY COMMISSIONER OF INCOME TAX, NUNGAMBAKKAM CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1438/CHNY/2024[2011-12]Status: DisposedITAT Chennai19 Mar 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 v. M/s. Cholamandalam MS General- The DCIT, Insurance Co. Ltd., Non Corporate Circle-8, Dare House, 2nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [PAN: AABCC 6633 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अप…

DEPUTY COMMISSIONER OF INCOME TAX OFFICER , CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1339/CHNY/2024[2018-19]Status: DisposedITAT Chennai19 Mar 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 v. M/s. Cholamandalam MS General- The DCIT, Insurance Co. Ltd., Non Corporate Circle-8, Dare House, 2nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [PAN: AABCC 6633 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अप…

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED,CHENNAI vs. DCIT, NON CORP WARD 8, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1285/CHNY/2024[2018-19]Status: DisposedITAT Chennai19 Mar 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 v. M/s. Cholamandalam MS General- The DCIT, Insurance Co. Ltd., Non Corporate Circle-8, Dare House, 2nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [PAN: AABCC 6633 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अप…

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED,CHENNAI vs. DCIT, NON CORP CIRCLE 8, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1284/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Mar 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 v. M/s. Cholamandalam MS General- The DCIT, Insurance Co. Ltd., Non Corporate Circle-8, Dare House, 2nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [PAN: AABCC 6633 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अप…

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED,CHENNAI vs. DCIT, NON CORP CIRCLE 8, CHENNAI

ITA 1282/CHNY/2024[2011-12]Status: DisposedITAT Chennai19 Mar 2025AY 2011-12
Section 115JSection 14ASection 2Section 37(1)Section 40

…ITA No.1282, 1283 to 1285/Chny/2024 (AYs 2011-12, 2016-17, 2017-18 & 2018-19) & ITA Nos.470, 1339, 1438, 1462 & 1463/Chny/2024 (AYS 2012-13, 2018-19, 2011-12, 2016-17 & 2017-18) M/s. Cholamandalam MS General Insurance Co. Ltd. :: 2 :: आदेश / ORDER PER ABY T. VARKEY, JM: These are cross appeals preferred by the assessee as well as the Revenue against the respective assessment year orders of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as `Ld.CIT(A)'), Delhi, dated 07.03.2024 for the Assessment Years (hereinafter referred to as `AY`) 2011-12, 2012-13, 2016-17, 2017-18 & 2018-19. 2…

A T AND S INDIA PRIVATE LIMITED,NANJANGUD,MYSORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX,KOLKATA-2, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1220/KOL/2024[2018-2019]Status: DisposedITAT Kolkata21 Jan 2025AY 2018-2019

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Pcit, Kolkata-2 A T & S India Private Limited Aaykar Bhavan, P-7, 12A, Industrial Area Nanjangud Chowringhee Square, Vs. H.O, Mysore-571301, Karnataka Kolkata-700069, West Bengal (Appellant) (Respondent) Pan No. Aaeca2930J Assessee By : Shri Anup Sinha, Ar Revenue By : Shri Abhijit Kundu, Dr Date Of Hearing: 09.12.2024 Date Of Pronouncement : 21.01.2025

For Appellant: Shri Anup Sinha, ARFor Respondent: Shri Abhijit Kundu, DR
Section 143(3)Section 144CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM PCIT, Kolkata-2 A T and S India Private Limited Aaykar Bhavan, P-7, 12A, Industrial Area Nanjangud Chowringhee Square, Vs. H.O, Mysore-571301, Karnataka Kolkata-700069, West Bengal (Appellant) (Respondent) PAN No. AAECA2930J Assessee by : Shri Anup Sinha, AR Revenue by : Shri Abhijit Kundu, DR Date of hearing: 09.12.2024 Date of pronouncement : 21.01.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Pr. Commissioner of Income Tax, Kolkata…

MANJU DUDALA,HYDERABAD. vs. INCOME TAX OFFICER, WARD-11(3), HYDERABAD.

In the result, appeal ITA

ITA 665/HYD/2024[2017-18]Status: DisposedITAT Hyderabad08 Jan 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri V. Siva Kumar, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.654 & 665/Hyd./2023 & ITA.No.648/Hyd./2024 Assessment Years 2017-2018, 2018-2019 & 2020-2021 M/s. Eenadu Television The ACIT, Circle-5(1), Private Limited, Hyderabad – 500 004. vs. Hyderabad – 501 212. Telangana. PAN AACCM7226P (Appellant) (Respondent) ITA.No.563/Hyd./2024 Assessment Year 2020-2021 M/s. Eenadu Television The ACIT, Circle-5(1), Private Limited, Hyderabad – 500 004. vs. Hyderabad – 501 212. Telangana. PAN AACCM7226P (Appellant) (Respondent)…

PROSPIRA INDIA AUTOMOTIVE PRODUCTS PRIVATE LIMITED,KANCHIPURAM vs. PCIT -1, CHENNAI

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

ITA 1395/CHNY/2024[2018-19]Status: DisposedITAT Chennai11 Dec 2024AY 2018-19

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.1395/Chny/2024 िनधा:रण वष: /Assessment Year: 2018-19

For Appellant: Dr. Abhishek Murali, C.A IJFor Respondent: Shri Nilay Baran Som, CIT
Section 142Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम' BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1395/Chny/2024 िनधा:रण वष: /Assessment Year: 2018-19 Prospira India Automotive Products The Principal Commissioner of Pvt. Ltd., Vs. Income Tax-1, No.136, Vaipur B Block, Chennai. Eraiyur Village, Mathur B.O., Mathur, Kanchipuram – 602 105. [PAN: AACCN 8800A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथG की ओर से/ Appellant by : Dr. Abhishek Murali, C.A IJथG…

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