Sesa Goa Ltd. v. JCIT

117 Taxmann.com 96High Court2020#264 most cited

What is Sesa Goa Ltd. v. JCIT authority for?

Education cess paid on total income and dividend distribution tax are allowable deductions for income tax purposes.

291

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

Sesa Goa Ltd. v. JCIT · education cess deduction · dividend distribution tax deduction · allowable expenditure · section 40(a)(ii) · cess allowability · DDT allowability · Bombay High Court · 423 ITR 426 · income tax deduction

Also reported as

423 ITR 426

Sections most often in play

Section 14ASection 143(3)Section 40(a)(ii)Section 234BSection 115JBSection 270ASection 43BSection 155(18)

Issues it is cited on

section 10(4)section 115wasection 40(a)(ii)section 2(43)section 115wsection 2(11)section 135far analysisprohibited by lawsection 194hdividend distribution taxsection 40(a)

Judgments citing Sesa Goa Ltd. v. JCIT

HCL TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08] HCL Technologies Limited, Asst. Commissioner of 806, Siddhartha 96, Income Tax, Central Circle-2, Nehru Place, New Delhi. Vs New Delhi. PAN- AAACH1645P Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv., Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., Shri Arpit Goyal, CA & Shri Shashvat Dhamija, Adv. Revenue by Shri G.C. Srivastava, Special Counsel (VC), Shri Kalrav Malhotra, Adv…

HCL TECHNOLOGIES LTD,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08] HCL Technologies Limited, Asst. Commissioner of 806, Siddhartha 96, Income Tax, Central Circle-2, Nehru Place, New Delhi. Vs New Delhi. PAN- AAACH1645P Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv., Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., Shri Arpit Goyal, CA & Shri Shashvat Dhamija, Adv. Revenue by Shri G.C. Srivastava, Special Counsel (VC), Shri Kalrav Malhotra, Adv…

SHARP GARUDA FARM EQUIPMENTS PVT.LTD,COIMBATORE vs. DCIT, CORPORATE CIRCLE 1, , COIMBATORE

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

ITA 3394/CHNY/2025[2020-21]Status: DisposedITAT Chennai17 Mar 2026AY 2020-21

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri T.N. Seetharaman, AdvocateFor Respondent: Ms. T.Mythili, JCIT
Section 143(2)Section 143(3)Section 250Section 270Section 270ASection 270A(8)Section 274Section 37

…of :- 8 -: allowability of deduction of education cess. Therefore, the reliance placed by the FAA on the said judgment of the Hon’ble Supreme Court is also misplaced. 11. The Hon’ble Bombay High Court in the case of Sesa Goa Ltd. v. JCIT reported in (2020) 423 ITR 426 (Bom) had categorically held, prior to the amendment by the Finance Act, 2022, that education cess is not covered by section 40(a)(ii) of the Act and therefore the same is an allowable deduction. A similar view was taken by the Hon’ble Rajasthan High Court in the case of Chambal Fertilizers & Chemicals Ltd. v. JCIT reported in [2019] 107 taxmann.…

SHREE SWATI TEXDYES PVT. LTD.,AHMEDABAD vs. THE DY. CIT, CIRCLE-4(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2222/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad12 Mar 2026AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rameshwar P Meena, Sr. DRFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 14ASection 270ASection 40

…of deduction towards Health and Education Cess was made based on prevailing judicial precedents including the decision of the Hon’ble Bombay High Court in the case of Sesa Goa Ltd. v. JCIT (2020) Shree Swati Texdyes Pvt. Ltd. vs. DCIT Asst. Year –2020-21 - 3– 423 ITR 426 (Bom) and therefore the claim was bona fide. It was further submitted that after the retrospective amendment brought by the Finance Act, 2022 clarifying that cess forms part of tax under section 40(a)(ii) of the Act, the assessee voluntarily withdrew the claim during the course of assessment proceedings. The Assessing Officer however did not acce…

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED (SUCCESSOR TO LIQUIDHUB INDIA PRIVATE LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

In the result, the Appeal filed by the Assessee is allowed

ITA 2753/PUN/2025[2020-21]Status: DisposedITAT Pune19 Jan 2026AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2753/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Capgemini Technology V Assessment Unit, Services India S Income Tax Limited(Successor To Liquid Department. Hub India Private Limited), Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase Iii, Midc Sez, Village Man, Taluka Mulshi, District Pune – 411057. Pan: Aaacl8943J Appellant/ Assessee Respondent /Revenue Assessee By Shri Sudin Sabnis & Shri Siddhesh Khandalkar Revenue By Shri Madhukar Anand-Jcit(Through Virtual) Date Of Hearing 05/01/2026 Date Of Pronouncement 19/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2020-21 Dated 02.09.2025 Emanating From The Penalty Order Passed Under Section

Section 115JSection 143(3)Section 155Section 155(18)Section 18Section 250Section 270ASection 270A(6)(a)Section 40

…before CIT(A) who confirmed the Penalty. Then assessee has filed appeal against the order u/s 250 before this ITAT. 9. In this case, admittedly assessee has claimed deduction based on the decisions of Hon'ble High Court in the case of Sesa Goa Ltd. Vs. JCIT 117 Taxmann.com 96 (BOM) and ITAT order in Assessee’s own case. 10. The said issue of Penalty u/s 270A, is decided in favour of Assessee by the Order of ITAT in assessee’s own case in ITA No.1260/PUN/2025. Ld.AR for the Assessee filed copy of the said Order. 11. ITAT Delhi Bench in the case of Global Coal and Mining Pvt 14 Ltd Vs. NFAC ITA 2682/Del/2024 AY…

GRANULES INDIA LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee company is allowed

ITA 1295/HYD/2025[2020-21]Status: DisposedITAT Hyderabad24 Dec 2025AY 2020-21

Bench: Shri Manjunatha G & Shri Ravish Soodआ.अपी.सं /Ita No.1295/Hyd/2025 (िनधा"रण वष"/Assessment Year:2020-21) M/S. Granules India Limited, Dy. Commissioner Of Income Vs. Hyderabad. Tax, Pan : Aaacg7369K Circle 2(1), Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Y.V. Bhanu Narayan Rao, C.A. राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr-Dr सुनवाई की तारीख/Date Of Hearing: 22/12/2025 घोषणा की तारीख/Pronouncement: 24/12/2025

For Appellant: Shri Y.V. Bhanu Narayan RaoFor Respondent: Dr. Sachin Kumar, SR-DR
Section 139(1)Section 143(1)Section 143(3)Section 154Section 155(18)Section 270A

…the Company has not paid any amount towards tax liability against the above claim.” On going through the entire chain of events, appellant had claimed Education Cess relying on the decision of the Hon’ble Bombay High Court in the matter of Sesa Goa Ltd [2020] 423 ITR 426 (Bombay) where the Hon’ble Court has held that cess (Health and Education cess) whenever paid in relation to business is deductible expense. The appellant further claimed thatit had voluntarily offered to tax for the deduction claimed towards Health & Education Cess (HEC),when it was retrospectively clarified vide Finance Act, 2022 that the term…

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED ( SUCCESSOR OF ARICENT TECHNOLOGIES HOLDINGS LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 1260/PUN/2025[2020-21]Status: DisposedITAT Pune24 Nov 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Vyomesh PathakFor Respondent: Shri Vidya Ratna Kishore
Section 143(3)Section 154Section 155(18)Section 270ASection 270A(2)Section 270A(6)(a)Section 270A(7)Section 270A(8)Section 270A(9)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1260/PUN/2025 धििाारण वर्ा / Assessment Year : 2020-21 Capgemini Technology Services India Assistant Commissioner Limited [as successor-in-interest of of Income Tax, erstwhile Aricent Technologies Vs. Circle – 1(1), Pune (Holdings) Limited-since amalgamated, Plot No. 14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase III, MIDC SEZ, Village Man, Taluka Mulshi, Dist. Pune-411057 PAN : AACCK8280B अपीलार्थी / Appellant प्रत…

ARADHANA CO OPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX WARD 20(1)(1), MUMBAI

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

ITA 1285/MUM/2025[2018-19]Status: DisposedITAT Mumbai13 Oct 2025AY 2018-19

Bench: Shri Sandeep Gosain

Section 139(1)Section 139(5)Section 143(1)Section 154Section 246ASection 250Section 80P

…of the Income-tax (Appeals) and the Income-tax Appellate Tribunal is contrary to the law laid down by this court in CIT v. Pruthvi Brokers and Shareholders P. Ltd. [2012] 349 ITR 336 (Bom), which decision has been followed in Sesa Goa Ltd. v. Joint CIT [2020] 423 ITR 426 (Bom), wherein it has been held thus (page 438 of 423 ITR): "In CIT v. Pruthvi Brokers and Shareholders P. Ltd. [2012] 349 ITR 336 (Bom), one of the questions of law which came to be framed was whether on the facts and circumstances of the case, the Income-tax Appellate Tribunal, in law, was right in holding that the claim of deduction not made…

KOSHAMBH MULTITRED PRIVATE LIMITED,VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is allowed

ITA 1031/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad21 Aug 2025AY 2020-21

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Respondent byFor Respondent: Shri Rohit Aasudani, Sr. DR
Section 155(18)Section 250Section 270A(2)Section 270A(7)Section 270A(9)Section 40

…ight to add, alter or amend any of the grounds of appeal.” 5. The Ld. Counsel for the assessee argued that the assessee had claimed deduction of education cess following the decision of the Hon’ble Bombay High Court in the case of Sesa Goa Ltd. vs JCIT (2020) 423 ITR 426 (Bom) and the decision of the Hon’ble Rajasthan High Court in the case of Chambal Fertilizers & Chemicals Ltd. vs JCIT ITA No.52/2018 Dt. 31-07-2018 prevailing at that point of time, i.e A.Y. 2020-21, and categorically holding such claims allowable. That it was only subsequently , by virtue of a retrospective amendment made to section 40(a)(ii) b…

SBI LIFE INSURANCE COMPANY LIMITED ,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEAL), NFAC, DELHI, MUMBAI

In the result both the appeals filed by the assessee for the years under consideration stands partly allowed for statistical purposes

ITA 4096/MUM/2023[2018-19]Status: DisposedITAT Mumbai23 Jul 2025AY 2018-19

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 139Section 143Section 143(3)Section 144Section 153Section 153(4)Section 80JSection 92C

…to the return filed, the appellate authorities are entitled to consider the claim and to adjudicate the same; 2.7. erred in not appreciating the fact that Hon'ble Bombay High Court in case of Sesa Goa Limited vs Joint Commissioner of Income-tax, Panaji, Goa (423 ITR 426)) has held that even if we proceed on the basis that there was no obligation on the Assessing Officer to consider the claim for deduction in such letter, the Commissioner (Appeals) or the ITAT, before whom such deduction was specifically claimed was duty bound to consider such claim; In light of the above, the Appellant prays Learned CIT(A) to be…

SBI LIFE INSURANCE COMPANY LIMITED ,MUMBAI vs. COMMISSIONER ON INCOME TAX (APPEAL), MUMBAI

In the result both the appeals filed by the assessee for the years under consideration stands partly allowed for statistical purposes

ITA 4095/MUM/2023[2019-20]Status: DisposedITAT Mumbai23 Jul 2025AY 2019-20

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 139Section 143Section 143(3)Section 144Section 153Section 153(4)Section 80JSection 92C

…to the return filed, the appellate authorities are entitled to consider the claim and to adjudicate the same; 2.7. erred in not appreciating the fact that Hon'ble Bombay High Court in case of Sesa Goa Limited vs Joint Commissioner of Income-tax, Panaji, Goa (423 ITR 426)) has held that even if we proceed on the basis that there was no obligation on the Assessing Officer to consider the claim for deduction in such letter, the Commissioner (Appeals) or the ITAT, before whom such deduction was specifically claimed was duty bound to consider such claim; In light of the above, the Appellant prays Learned CIT(A) to be…

GUJARAT GUARDIAN LTD.,,NEW DELHI vs. ACIT, CIRCLE-10(2), NEW DELHI

In the result, appeal of the revenue is dismissed

ITA 1967/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jun 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.1966 और 1967/िद"ी/2018(िन.व. 2013-14 और 2014-15)

For Appellant: S/Shri Neeraj Jain, Advocate & Kunal Pandey, CharteredFor Respondent: Ms. Prajna Paramita, CIT-DR
Section 115Section 80I

…ces of the case and in law, education cess paid by the assessee on total income and dividend distribution tax, should be directed to be allowed as deduction, in terms of the law clarified by the Hon'ble Bombay High Court in the case of Sesa Goa Ltd. vs. JCIT: 423 ITR 426 (Bom.) and other decisions. 5. That on the facts and circumstances of the case and in law, the assessing officer ought to have restricted the levy of dividend distribution tax on the dividend distributed/ paid to Guardian International Corporation, to 15 percent in terms of Article 10(2) of the Double Taxation Avoidance Agreement between India an…

GUJARAT GUARDIAN LTD.,,NEW DELHI vs. ACIT, CIRCLE-10(2), NEW DELHI

In the result, appeal of the revenue is dismissed

ITA 1966/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Jun 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.1966 और 1967/िद"ी/2018(िन.व. 2013-14 और 2014-15)

For Appellant: S/Shri Neeraj Jain, Advocate & Kunal Pandey, CharteredFor Respondent: Ms. Prajna Paramita, CIT-DR
Section 115Section 80I

…ces of the case and in law, education cess paid by the assessee on total income and dividend distribution tax, should be directed to be allowed as deduction, in terms of the law clarified by the Hon'ble Bombay High Court in the case of Sesa Goa Ltd. vs. JCIT: 423 ITR 426 (Bom.) and other decisions. 5. That on the facts and circumstances of the case and in law, the assessing officer ought to have restricted the levy of dividend distribution tax on the dividend distributed/ paid to Guardian International Corporation, to 15 percent in terms of Article 10(2) of the Double Taxation Avoidance Agreement between India an…

ACIT, CIRCLE-10(2), NEW DELHI vs. GUJARAT GUARDIAN LTD., NEW DELHI

In the result, appeal of the revenue is dismissed

ITA 1819/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jun 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.1966 और 1967/िद"ी/2018(िन.व. 2013-14 और 2014-15)

For Appellant: S/Shri Neeraj Jain, Advocate & Kunal Pandey, CharteredFor Respondent: Ms. Prajna Paramita, CIT-DR
Section 115Section 80I

…ces of the case and in law, education cess paid by the assessee on total income and dividend distribution tax, should be directed to be allowed as deduction, in terms of the law clarified by the Hon'ble Bombay High Court in the case of Sesa Goa Ltd. vs. JCIT: 423 ITR 426 (Bom.) and other decisions. 5. That on the facts and circumstances of the case and in law, the assessing officer ought to have restricted the levy of dividend distribution tax on the dividend distributed/ paid to Guardian International Corporation, to 15 percent in terms of Article 10(2) of the Double Taxation Avoidance Agreement between India an…

DEPUTY COMMISSIONER OF INCOME TAX, CR BUILDING vs. PC JEWELLER LIMITED, DELHI

ITA 2581/DEL/2024[2015-16]Status: DisposedITAT Delhi06 Jun 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Roy

Section 115JSection 143(1)Section 35D

…1 ITA Nos.2581 & 3084/Del/2024 C.O. Nos.67 & 96/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER ITA Nos.2581 & 3084/DEL/2024 Asstt. Yrs: 2015-16 & 2016-17 Vs DCIT Circle-19(1), Delhi. APPELLANT P.C. Jeweller Limited, C-54, Preet Vihar, Nirman Vihar, Delhi-110092. PAN: AADCP 5443 Q RESPONDENT C.O. Nos.67 & 96/Del/2024 ITA No. 2581 & 3084/DEL/2024 Asstt. Yr: 2015-16 & 2016-17 P.C. Jeweller Limited, C-54, Preet Vihar, Nirman Vihar, Delhi-110092. PAN: AADCP 5443 Q CROSS OBJECTOR Vs DCIT Circle-19(1), Delhi…

JINDAL SAW LTD.,NEW DELHI vs. ACIT, CIRCLE-13(2), NEW DELHI

In the result, assessee’s appeal in ITA No

ITA 504/DEL/2022[2014-15]Status: DisposedITAT Delhi04 Jun 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2011-12] Jindal Saw Ltd. Vs Dcit, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.Cit Range-4), Pan-Aabcs7280C C.R.Building, I.P.Estate, New Delhi-110002. Appellant Respondent [Assessment Year : 2011-12] Dcit, Vs Jindal Saw Ltd. Circle-13(2), (Formerly Known As M/S. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2014-15] Jindal Saw Ltd., Vs Acit, 28, Najafgarh Road, Shivaji Marg, Circle-13(2), New Delhi-110015. New Delhi. Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2015-16] Jindal Saw Ltd. Vs Acit, 28, Najafgarh Road, Circle-13(2) P.O.Ramesh Nagar, C.R.Building, I.P.Estate, New Delhi-110015. New Delhi-110002. Pan-Aabcs7280C Appellant Respondent

Section 143(3)Section 234BSection 43B

…ITA Nos.826 & 1000/Del/2016, 4693 & 4760/Del/2019 & 504/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Jindal Saw Ltd. vs DCIT, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.CIT Range-4), PAN-AABCS7280C C.R.Building, I.P.Estate, New Delhi-110002. APPELLANT RESPONDENT [Assessment Year : 2011-12] DCIT, vs Jindal Saw Ltd. Circle-13(2), (Formerly known as M/s. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi PAN-…

DCIT CIRCLE-13(2), NEW DELHI vs. JINDAL SAW LTD., NEW DELHI

In the result, assessee’s appeal in ITA No

ITA 4760/DEL/2019[2015-16]Status: DisposedITAT Delhi04 Jun 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2011-12] Jindal Saw Ltd. Vs Dcit, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.Cit Range-4), Pan-Aabcs7280C C.R.Building, I.P.Estate, New Delhi-110002. Appellant Respondent [Assessment Year : 2011-12] Dcit, Vs Jindal Saw Ltd. Circle-13(2), (Formerly Known As M/S. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2014-15] Jindal Saw Ltd., Vs Acit, 28, Najafgarh Road, Shivaji Marg, Circle-13(2), New Delhi-110015. New Delhi. Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2015-16] Jindal Saw Ltd. Vs Acit, 28, Najafgarh Road, Circle-13(2) P.O.Ramesh Nagar, C.R.Building, I.P.Estate, New Delhi-110015. New Delhi-110002. Pan-Aabcs7280C Appellant Respondent

Section 143(3)Section 234BSection 43B

…ITA Nos.826 & 1000/Del/2016, 4693 & 4760/Del/2019 & 504/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Jindal Saw Ltd. vs DCIT, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.CIT Range-4), PAN-AABCS7280C C.R.Building, I.P.Estate, New Delhi-110002. APPELLANT RESPONDENT [Assessment Year : 2011-12] DCIT, vs Jindal Saw Ltd. Circle-13(2), (Formerly known as M/s. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi PAN-…

JINDAL SAW LTD.,NEW DELHI vs. ACIT CIRCLE-13(2), NEW DELHI

In the result, assessee’s appeal in ITA No

ITA 4693/DEL/2019[2015-16]Status: DisposedITAT Delhi04 Jun 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2011-12] Jindal Saw Ltd. Vs Dcit, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.Cit Range-4), Pan-Aabcs7280C C.R.Building, I.P.Estate, New Delhi-110002. Appellant Respondent [Assessment Year : 2011-12] Dcit, Vs Jindal Saw Ltd. Circle-13(2), (Formerly Known As M/S. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2014-15] Jindal Saw Ltd., Vs Acit, 28, Najafgarh Road, Shivaji Marg, Circle-13(2), New Delhi-110015. New Delhi. Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2015-16] Jindal Saw Ltd. Vs Acit, 28, Najafgarh Road, Circle-13(2) P.O.Ramesh Nagar, C.R.Building, I.P.Estate, New Delhi-110015. New Delhi-110002. Pan-Aabcs7280C Appellant Respondent

Section 143(3)Section 234BSection 43B

…ITA Nos.826 & 1000/Del/2016, 4693 & 4760/Del/2019 & 504/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Jindal Saw Ltd. vs DCIT, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.CIT Range-4), PAN-AABCS7280C C.R.Building, I.P.Estate, New Delhi-110002. APPELLANT RESPONDENT [Assessment Year : 2011-12] DCIT, vs Jindal Saw Ltd. Circle-13(2), (Formerly known as M/s. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi PAN-…

ACIT CIRCLE 3, LUCKNOW vs. RAJDHANI NAGAR SAHKARI BANK LTD, LUCKNOW

In the result, the appeal of the assessee in ITA

ITA 141/LKW/2024[2016-17]Status: DisposedITAT Lucknow22 May 2025AY 2016-17

Bench: Shri Kul Bharat & Before Shri Kul Bharat & Before Shri Kul Bharat & Shri Nikhil Choudharyshri Nikhil Choudharyshri Nikhil Choudharyita Nos. 112 To 114/Lkw/2024 A.Ys. 2015-16 To 2017-18 Rajdhani Nagar Sahkari Rajdhani Nagar Sahkari Vs. Dcit Bank Ltd P.K. Complex, Raja Ram Mohan P.K. Complex, Raja Ram Mohan 555Ga/86, Sardari Khera, 555Ga/86, Sardari Khera, Rai Marg, Lucknow-226001. 226001. Alambagh, Lucknow-226006 226006 Pan:Aaaar1269D (Appellant) (Respondent) (Respondent) A.Y.2016-17 Acit Circle-3 Vs. Rajdhani Nagar Sahkari Bank Rajdhani Nagar Sahkari Bank 57 Ram Tirath Marg Pratyaksh 57 Ram Tirath Marg Pratyaksh Ltd Kar Bhawan, Lucknow Kar Bhawan, Lucknow-226001 555Ga/86, Sardari Khera, 555Ga/86, Sardari Khera, Alambagh, Lucknow-226006 226006 Pan: Aaaar1269D (Appellant) (Respondent) (Respondent) Assessee By: Sh. K.R. Rastogi, C.A. Sh. Shubham Rastogi, C.A. Revenue By: Sh. Sanjeev Krishna Sharma, Addl. Addl. Cit- Dr Date Of Hearing: 28.04.2025 Date Of Pronouncement: Date Of Pronouncement: 22.05.2025 O R D E R Per Bench.: These Four Appeals Have Been Have Been Filed For The Assessment Years 2015 For The Assessment Years 2015-16, 2016- 17 & 2017-18 By The Assessee & Revenue Ssessee & Revenue Against The Respective Orders Of The Respective Orders Of The Ld. Cit(A)/Nfac, Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024 Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024. While The Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024 Assessee Is In Appeal In Assessment Years 2015 Assessee Is In Appeal In Assessment Years 2015-16, 2016-17 & 2017-18, The Revenue 18, The Revenue

For Appellant: Sh. K.R. Rastogi, C.AFor Respondent: Sh. Sanjeev Krishna Sharma, Addl
Section 36(1)(v)

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos. 112 to 114/LKW/2024 A.Ys. 2015-16 to 2017-18 Rajdhani Nagar Sahkari Rajdhani Nagar Sahkari vs. DCIT Bank Ltd P.K. Complex, Raja Ram Mohan P.K. Complex, Raja Ram Mohan 555GA/86, Sardari Khera, 555GA/86, Sardari Khera, Rai Marg, Lucknow-226001. 22600…

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT, LUCKNOW

ITA 114/LKW/2024[2017-18]Status: DisposedITAT Lucknow22 May 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Sh. K.R. Rastogi, C.AFor Respondent: Sh. Sanjeev Krishna Sharma, Addl. CIT-DR
Section 36(1)(v)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.112 to 114/LKW/2024 A.Ys.2015-16 to 2017-18 Rajdhani Nagar Sahkari Bank Ltd vs. DCIT 555GA/86, Sardari Khera, Alambagh, Lucknow-226006 P.K. Complex, Raja Ram Mohan Rai Marg, Lucknow-226001. PAN:AAAAR1269D (Appellant) (Respondent) ITA No.141/LKW/2024 A.Y.2016-17 ACIT Circle-3 vs. Rajdhani Nagar Sahkari Bank Ltd 57 Ram Tirath Marg Pratyaksh Kar Bhawan, Lucknow-226001 555GA/86, Sardari Khera, Alambagh, Lucknow-226006 PAN: AAAAR1269D (Appellant) (Respondent) Asses…

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