Sajjan India Ltd. v. ACIT

89 Taxmann.com 21Income Tax Appellate Tribunal2018#3071 most cited

What is Sajjan India Ltd. v. ACIT authority for?

Only investments yielding exempt income during the relevant previous year are to be considered for computing the disallowance under Section 14A read with Rule 8D(2)(iii). The revenue cannot charge tax on income that was never the assessee's income chargeable to tax.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

Sajjan India Ltd. v. ACIT · section 14A · rule 8D(2)(iii) · exempt income · investments · disallowance · real income · taxability

Sections most often in play

Section 14ASection 250Section 8DSection 143(3)Section 133(6)Section 143(2)Section 115-OSection 147

Issues it is cited on

perquisite valuesection 17(2)(iiia)section 92b(1)section 92(1)legal expensesretrospective amendmentsection 115jb(2)section 10(15)corporate guaranteesection 139(5)disallowance of interest expenditurearms length price

Judgments citing Sajjan India Ltd. v. ACIT

NUVAMA WEALTH MANAGEMENT LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX-1(1), MUMBAI

In the result, both the appeals of the assessee are

ITA 6760/MUM/2025[2014-15]Status: DisposedITAT Mumbai27 Feb 2026AY 2014-15

Bench: Shri Om Prakash Kant (Account Member) & Ms. Kavitha Rajagopal ()

For Respondent: Shri Ravikant Pathak
Section 10(34)Section 14ASection 14A(2)

…ly those investments are to be considered for computing average value of investments which yield exempt income during the year. Further, the Spl Bench decision has been followed in a number of other judgements such as (i) Sajjan India Ltd. vs. Addi.CIT (2018) 89 Taxmann.com 21 (Mum Tribunal), (ii) DCIT vs. Bombay Oxygen Corporation Ltd. (2017) 86 Taxmann 88 (Mum Tribunal), (iii) Tata Power Co Ltd. vs PCIT, Mumbai (2020), 121 Taxmann.com 127 (Mum Tribunal) 10.3 With the Spl. Bench decision in the case of Vireet Investment Ltd. (supra), law with respect to computation of disallowance under Rule 8D(2)(iii) of the Ac…

THE SRI HARI TRUST,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 21(3) MUMBAI, MUMBAI

In the result, the appeal filed by the assessee stands allowed

ITA 7496/MUM/2025[2016-17]Status: DisposedITAT Mumbai09 Feb 2026AY 2016-17

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokarsa No. 157/Mum/2025 (Assessment Year: 2016-17)

For Appellant: Shri Ronak DoshiFor Respondent: Shri Ritesh Misra (CIT DR)
Section 143(3)Section 144Section 14ASection 234BSection 250Section 8D(2)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER SA No. 157/Mum/2025 (Assessment year: 2016-17) The Shri Hari Trust vs Assistant Commissioner of 10th floor, Piramal Tower, Income-tax, Circle 21(3) Ganpatrao Kadam Marg, Piramal Chamber, Lal Baug, Parel, Lower Parel (West), Mumbai- Mumbai-400012 400013 PAN:AABTT1794R APPELLANT RESPONDENT Assessee by : Shri Ronak Doshi, Respondent by : Shri Ritesh Misra (CIT DR) Date of hearing : 22/01/2026 Date of pronouncement : 09/02/2026 O R D E R Per: Anikesh Baner…

ACIT, MUMBAI vs. K RAHEJA CORP PRIVATE LIMITED, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 6083/MUM/2025[2020-21]Status: DisposedITAT Mumbai22 Jan 2026AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2020-21

For Respondent: Mr. Paresh Sondagar, CA
Section 11SSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2020-21 ACIT K Raheja Corp Pvt. Ltd., Kautilya Bhavan, BKC Plot No. C-30, Block-G, Raheja Vs. Mumbai-400051. Tower, Bandra, Mumbai-400051. PAN NO. AAACP 0522 B Appellant Respondent : Mr. Paresh Sondagar, CA Assessee by Revenue by : Mr. Hemanshu Joshi, Sr. DR : 25/11/2025 Date of Hearing Date of pronouncement : 22/01/2026 ORDER PER OM PRAKASH KANT, AM This appeal by the Revenue is directed against order dated 25.07.2025 passed by the Ld…

DCIT CENTRAL CIRCLE-1(1), MUMBAI, MUMBAI vs. DENTSU AEGIS NETWORK INDIA PRVIATE LIMITED, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 6123/MUM/2025[2018-19]Status: DisposedITAT Mumbai05 Dec 2025AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri A.K. JawadwalaFor Respondent: Shri Umashankar Prasad (CIT DR)
Section 115JSection 143(3)Section 14ASection 250

…ly those investments are to be considered for computing average value of investments which yield exempt income during the year. Further, the Spl Bench decision has been followed in a number of other judgements such as (i) Sajjan India Ltd. vs. Addl.CIT (2018) 89 Taxmann.com 21 (Mum Tribunal), (ii) DCIT vs. Bombay Oxygen Corporation Ltd. (2017) 86 Taxmann 88 (Mum Tribunal), (iii) Tata Power Co Ltd. vs PCIT, Mumbai (2020), 121 Taxmann.com 127 (Mum Tribunal). 9.1.2 The Hon’ble Special Bench of Delhi Tribunal in the case of ACIT vs. Vireet Investments Pvt. Ltd. ITA No.502/Del/2012, have held that for the purposes of…

DCIT, C-V, LUDHIANA vs. M/S HERO CYCLES LTD., LUDHIANA

In the result, appeal of the Department is dismissed and the appeal of the assessee is allowed

ITA 588/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh08 Sept 2025AY 2012-13

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 588/Chd/2018 निर्धारण वर्ष / Assessment Years : 2012-13 The DCIT C-V, Ludhiana बनाम M/s Hero Cycles Ltd. Hero Nagar, G.T. Road Ludhiana स्थायी लेखा सं./PAN NO: AAACH4073P अपीलार्थी/Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 473/Chd/2018 निर्धारण वर्ष / Assessment Years : 2012-13 M/s Hero Cycles Ltd. Hero Nagar, G.T. Road Ludhiana बनाम The ACIT C-V, Ludhiana स्थायी लेखा सं./PAN NO: AAACH4073P

For Appellant: Shri Ashwani Kumar, Shri Ashish Aggarwal &For Respondent: Shri Manav Bansal, CIT, DR
Section 10(38)Section 143(1)Section 14ASection 36(1)(iii)

…Pvt. Ltd (2017) 165 ITD 27: It is held by the Special Bench of the Tribunal that only those investments are to be considered for computing average value of investment which yielded exempt income during the year. ii) Sajjan India Ltd vs. Additional CIT (2018) 89 Taxmann.com 21 (Mum) Whether only those instruments/securities which yielded exempt income during previous year relevant to impugned assessment year shall be considered for computing disallowance under section 14A read with rule 8D - Held, yes - Whether mandate of Act is to tax real income and tax can only be levied under authority of law and thus, if, af…

BAJAJ ELECTRICALS LTD,MUMBAI vs. ADDL CIT 2(1), MUMBAI

Accordingly we remit the impugned\nissue back to the AO with similar directions. The grounds raised by the assessee in\nthis regard are allowed for statistical purposes

ITA 111/MUM/2016[2011-12]Status: DisposedITAT Mumbai01 Jul 2025AY 2011-12
Section 115Section 14ASection 250

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“B” BENCH, MUMBAI\nBEFORE HON'BLE JUSTICE (RETD.) C V BHADANG, PRESIDENT &\nMS PADMAVATHY S, AM\nI.T.A. No. 4172/Mum/2013\n(Assessment Year: 2009-10)\nBajaj Electricals Limited,\n45/47, Bombay Life Building, Veer\nNariman Road, Fort, Mumbai-400001.\nPAN: AAACB2484Q\nVs.\nAddl.CIT-2(1),\nAayakar Bhavan, M.K. Road,\nMumbai-400020.\nAppellant)\n:\nRespondent)\nI.T.A. No. 110/Mum/2016\n(Assessment Year: 2010-11)\nBajaj Electricals Limited,\n51, Mulla House, M.G. Road,\nFort, mumbai-400001.\nPAN: AAACB2484Q\nAppellant)\nVs.\nAddl.CIT-2(1),\nAayakar Bhavan, M.K.…

BAJAJ ELECTRICALS LTD,MUMBAI vs. ADDL CIT 2(1), MUMBAI

Accordingly we remit the impugned issue back to the AO with similar directions. The grounds raised by the assessee in this regard are allowed for statistical purposes

ITA 110/MUM/2016[2010-11]Status: DisposedITAT Mumbai01 Jul 2025AY 2010-11

Bench: Hon’Ble Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Respondent: Shri Rakesh Ranjan-CIT-DR &
Section 115Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE HON’BLE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 4172/Mum/2013 (Assessment Year: 2009-10) Bajaj Electricals Limited, Addl.CIT-2(1), 45/47, Bombay Life Building, Veer Aayakar Bhavan, M.K. Road, Vs. Nariman Road, Fort, Mumbai-400001. Mumbai-400020. PAN: AAACB2484Q Appellant) : Respondent) I.T.A. No. 110/Mum/2016 (Assessment Year: 2010-11) Bajaj Electricals Limited, Addl.CIT-2(1), 51, Mulla House, M.G. Road, Aayakar Bhavan, M.K. Road, Vs. Fort, mumbai-400001. Mumbai-400020. PAN: AAACB2484Q Appellant) : Respondent) I.T.A. No.…

DCIT 2(1)(1), MUMBAI vs. BAJAJ ELECTRICALS LTD, MUMBAI

Accordingly we remit the impugned\nissue back to the AO with similar directions. The grounds raised by the assessee in\nthis regard are allowed for statistical purposes

ITA 5750/MUM/2015[2011-12]Status: DisposedITAT Mumbai01 Jul 2025AY 2011-12
Section 115Section 14ASection 250

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“B” BENCH, MUMBAI\nBEFORE HON'BLE JUSTICE (RETD.) C V BHADANG, PRESIDENT &\nMS PADMAVATHY S, AM\nI.T.A. No. 4172/Mum/2013\n(Assessment Year: 2009-10)\nBajaj Electricals Limited,\n45/47, Bombay Life Building, Veer\nNariman Road, Fort, Mumbai-400001.\nPAN: AAACB2484Q\nVs.\nAddl.CIT-2(1),\nAayakar Bhavan, M.K. Road,\nMumbai-400020.\nAppellant)\n: Respondent)\nI.T.A. No. 110/Mum/2016\n(Assessment Year: 2010-11)\nBajaj Electricals Limited,\n51, Mulla House, M.G. Road,\nFort, mumbai-400001.\nPAN: AAACB2484Q\nVs.\nAppellant)\n: Respondent)\nI.T.A. No. 5749/Mum/201…

DCIT 2(1)(1), MUMBAI vs. BAJAJ ELECTRICALS LTD, MUMBAI

Accordingly we remit the impugned issue back to the AO with similar directions. The grounds raised by the assessee in this regard are allowed for statistical purposes

ITA 5749/MUM/2015[2010-11]Status: DisposedITAT Mumbai01 Jul 2025AY 2010-11

Bench: Hon’Ble Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Respondent: Shri Rakesh Ranjan-CIT-DR &
Section 115Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE HON’BLE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 4172/Mum/2013 (Assessment Year: 2009-10) Bajaj Electricals Limited, Addl.CIT-2(1), 45/47, Bombay Life Building, Veer Aayakar Bhavan, M.K. Road, Vs. Nariman Road, Fort, Mumbai-400001. Mumbai-400020. PAN: AAACB2484Q Appellant) : Respondent) I.T.A. No. 110/Mum/2016 (Assessment Year: 2010-11) Bajaj Electricals Limited, Addl.CIT-2(1), 51, Mulla House, M.G. Road, Aayakar Bhavan, M.K. Road, Vs. Fort, mumbai-400001. Mumbai-400020. PAN: AAACB2484Q Appellant) : Respondent) I.T.A. No.…

BAJAJ ELECTRICALS LTD,MUMBAI vs. ADDL CIT 2(1), MUMBAI

Accordingly we remit the impugned issue back to the AO with similar directions. The grounds raised by the assessee in this regard are allowed for statistical purposes

ITA 4172/MUM/2013[2009-10]Status: DisposedITAT Mumbai01 Jul 2025AY 2009-10

Bench: Hon’Ble Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Respondent: Shri Rakesh Ranjan-CIT-DR &
Section 115Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE HON’BLE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 4172/Mum/2013 (Assessment Year: 2009-10) Bajaj Electricals Limited, Addl.CIT-2(1), 45/47, Bombay Life Building, Veer Aayakar Bhavan, M.K. Road, Vs. Nariman Road, Fort, Mumbai-400001. Mumbai-400020. PAN: AAACB2484Q Appellant) : Respondent) I.T.A. No. 110/Mum/2016 (Assessment Year: 2010-11) Bajaj Electricals Limited, Addl.CIT-2(1), 51, Mulla House, M.G. Road, Aayakar Bhavan, M.K. Road, Vs. Fort, mumbai-400001. Mumbai-400020. PAN: AAACB2484Q Appellant) : Respondent) I.T.A. No.…

BRIGHT PAINTS PVT LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX - 12(1)(2), MUMBAI

In the result, the ground no

ITA 6817/MUM/2024[2014-15]Status: DisposedITAT Mumbai27 Jun 2025AY 2014-15

Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)

For Appellant: Shri. Nitesh JoshiFor Respondent: Shri. Leyaqat Ali, SR. DR
Section 143(1)Section 143(2)Section 143(3)(ii)Section 14ASection 250Section 73

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI OMKARESHWAR CHIDARA, AM Bright Paints Pvt. Ltd. Dy. Commissioner of Income Tax 11, Happy Home, 244, Waterfield – 12(1)(2) Road, Bandra – 400050. Pratishtha Bhavan, Church Gate, Vs. Maharshi Karve Road, Mumbai – 400020. PAN/GIR No. AAACB1696E (Appellant) : (Respondent) Assessee by : Shri. Nitesh Joshi Respondent by : Shri. Leyaqat Ali, SR. DR. Date of Hearing : 20.06.2025 Date of Pronouncement : 27.06.2025 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the l…

DCIT- 8(2)(1), MUMBAI vs. PIRAMAL ESTATES PRIVATE LIMITED , MUMBAI

In the result, all the appeals of the revenue are dismissed

ITA 2015/MUM/2023[2010-11]Status: DisposedITAT Mumbai20 Dec 2023AY 2010-11

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Ronak Doshi/Priyank Gandhi/MsFor Respondent: Shri N. V. Nadkarni, Ld. CIT-DR
Section 14ASection 24Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 1936/Mum/2023 (A.Y.2011-12) ITA No. 2016/Mum/2023 (A.Y.2013-14) & DCIT Circle 8(2) (1), R. No. 624, 6th floor, Aayakar Bhavan, M. K. Road, Mumbai-400 020 PAN: AACCA7777K ....... Appellant Vs. Piramal Estates Pvt. Ltd. 8th floor, Piramal Tower, Ganpatrao Kadam Marg, Lower Parel (W), Mumbai-400 013 ..... Respondent Appellant by : Shri Ronak Doshi/Priyank Gandhi/Ms. Jinal Jain, Ld. ARs Respondent by : Shri N. V. Nadkarni, Ld. CIT-DR Date of hearing : 08/11/2023 D…

TATA INDUSTRIES LTD,MUMBAI vs. DCIT 2(3)(1), MUMBAI

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

ITA 5639/MUM/2015[2012-13]Status: DisposedITAT Mumbai24 May 2023AY 2012-13

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 14ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘E’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 5639/Mum/2015 (A.Y. 2012-13) Vs. DCIT-2(3)(1) Tata Industries Limited 24, Bombay House Aayakar Bhavan Homi Mody Street, Fort M.K. Road Mumbai-400 001. Mumbai-400 020. PAN : AAACT4058L (Appellant) (Respondent) Assessee by Ms. Aarti Visanji Department by Shri Biswanath Das Date of Hearing 23.03.2023 Date of Pronouncement 24.05.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated 29-09- 2015 passed by Ld CIT(A)-6, Mumbai and i…

GMR HIGHWAYS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE- 3(1)(2), BANGALORE

In the result, Ground no. 1 raised for A

ITA 495/BANG/2020[2016-17]Status: DisposedITAT Bangalore25 May 2022AY 2016-17

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

GMR HIGHWAYS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(2), BANGALORE

In the result, Ground no. 1 raised for A

ITA 1643/BANG/2019[2015-16]Status: DisposedITAT Bangalore25 May 2022AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU vs. M/S. GMR INFRASTRUCTURE LIMITED, BENGALURU

In the result, Ground no. 1 raised for A

ITA 1744/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 May 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE vs. M/S. GMR INFRASTRUCTURE LIMITED, BENGALURU

In the result, Ground no. 1 raised for A

ITA 1743/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 May 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU vs. M/S. GMR INFRASTRUCTURE LIMITED, BENGALURU

In the result, Ground no. 1 raised for A

ITA 1742/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S GMR INFRASTRUCTURE LTD , BANGALORE

In the result, Ground no. 1 raised for A

ITA 1741/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

GMR INFRASTRUCTURE LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

In the result, Ground no. 1 raised for A

ITA 1705/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

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