Sesa Goa Ltd. v. JCIT

117 Taxmann.com 96High Court2020#270 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 367,164 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

Dr.Reddy'S Laboratories Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-17(1), Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1269/HYD/2018[2013-14]Status: DisposedITAT Hyderabad08 Aug 2022AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022
Section 10B

…at the stage of this appeal also. This issue, however, did not come up for consideration before the authorities below. Assessee is placing reliance on the decisions in Chambal Fertilizers and Chemicals (2019) 107 taxmann.com 484 (Rajasthan) and Sesa Goa Ltd., 423 ITR 426 whereas Page 20 of 33 ITA Nos.1231, 1232, 1285 1268, 1269 & 1328/Hyd/2018 learned DR placed reliance on the decision of the Hon'ble Supreme Court reported in CIT Vs.K. Srinivasan [1972] 83 ITR 346 (SC) wherein the Hon'ble Supreme Court held that the term ‘income-tax’ as employed in section 2 includes surcharge and additional surcharge whenever…

Dr.Reddy'S Laboratories Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1268/HYD/2018[2011-12]Status: DisposedITAT Hyderabad08 Aug 2022AY 2011-12

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022
Section 10B

…at the stage of this appeal also. This issue, however, did not come up for consideration before the authorities below. Assessee is placing reliance on the decisions in Chambal Fertilizers and Chemicals (2019) 107 taxmann.com 484 (Rajasthan) and Sesa Goa Ltd., 423 ITR 426 whereas Page 20 of 33 ITA Nos.1231, 1232, 1285 1268, 1269 & 1328/Hyd/2018 learned DR placed reliance on the decision of the Hon'ble Supreme Court reported in CIT Vs.K. Srinivasan [1972] 83 ITR 346 (SC) wherein the Hon'ble Supreme Court held that the term ‘income-tax’ as employed in section 2 includes surcharge and additional surcharge whenever…

Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad vs. Dr.Reddy'S Laboratories Limited, Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1232/HYD/2018[2013-14]Status: DisposedITAT Hyderabad08 Aug 2022AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022
Section 10B

…at the stage of this appeal also. This issue, however, did not come up for consideration before the authorities below. Assessee is placing reliance on the decisions in Chambal Fertilizers and Chemicals (2019) 107 taxmann.com 484 (Rajasthan) and Sesa Goa Ltd., 423 ITR 426 whereas Page 20 of 33 ITA Nos.1231, 1232, 1285 1268, 1269 & 1328/Hyd/2018 learned DR placed reliance on the decision of the Hon'ble Supreme Court reported in CIT Vs.K. Srinivasan [1972] 83 ITR 346 (SC) wherein the Hon'ble Supreme Court held that the term ‘income-tax’ as employed in section 2 includes surcharge and additional surcharge whenever…

Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad vs. Dr.Reddy'S Laboratoreis Limited, Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1231/HYD/2018[2011-12]Status: DisposedITAT Hyderabad08 Aug 2022AY 2011-12

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022
Section 10B

…at the stage of this appeal also. This issue, however, did not come up for consideration before the authorities below. Assessee is placing reliance on the decisions in Chambal Fertilizers and Chemicals (2019) 107 taxmann.com 484 (Rajasthan) and Sesa Goa Ltd., 423 ITR 426 whereas Page 20 of 33 ITA Nos.1231, 1232, 1285 1268, 1269 & 1328/Hyd/2018 learned DR placed reliance on the decision of the Hon'ble Supreme Court reported in CIT Vs.K. Srinivasan [1972] 83 ITR 346 (SC) wherein the Hon'ble Supreme Court held that the term ‘income-tax’ as employed in section 2 includes surcharge and additional surcharge whenever…

Cypress Semiconductor Technology India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle 2(1)(1), Bangalore

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

ITA 630/BANG/2021[2016-17]Status: DisposedITAT Bangalore27 Jul 2022AY 2016-17

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.630/Bang/2021 : Asst.Year 2016-2017 M/S.Cypress Semiconductor The Deputy Commissioner Of Technology India Private Limited Income-Tax, Circle 2(1)(1) V. Bangalore. No.65/2, Begmane Laurel, C Block, Bagmane Tech Park C.V.Raman Nagar Bangalore – 560 093. Pan : Aabcc2470Q. (Appellant) (Respondent) Appellant By : Sri.Sumit Khurana, Ca Respondent By : Dr.Manjunath Karkihalli, Cit-Dr Date Of Pronouncement : 27.07.2022 Date Of Hearing : 25.07.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 25.09.2021 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2016-2017. 2. The Assessee Has Raised Five Grounds Before The Tribunal. However, During The Course Of Hearing The Learned Ar Had Argued Only Two Grounds, Namely, Ground 2 & Ground 3. Ground 2 & 3 Argued By The Learned Ar Reads As Follows:-

For Appellant: Sri.Sumit Khurana, CAFor Respondent: Dr.Manjunath Karkihalli, CIT-DR
Section 140ASection 143(3)Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.630/Bang/2021 : Asst.Year 2016-2017 M/s.Cypress Semiconductor The Deputy Commissioner of Technology India Private Limited Income-tax, Circle 2(1)(1) v. Bangalore. No.65/2, Begmane Laurel, C Block, Bagmane Tech Park C.V.Raman Nagar Bangalore – 560 093. PAN : AABCC2470Q. (Appellant) (Respondent) Appellant by : Sri.Sumit Khurana, CA Respondent by : Dr.Manjunath Karkihalli, CIT-DR Date of Pronouncement : 27.07.2022 Date of Hearing : 25.07.2022 O R D E R Per George George K, JM : This…

Deputy Commissioner of Income-Tax, Circle 1(1), Pune vs. M/S. Bank of Maharashtra, Pune

The appeals are dismissed

ITA 596/PUN/2020[2015-16]Status: DisposedITAT Pune30 Jun 2022AY 2015-16

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteनिर्धारण वषा / Assessment Year : 2015-16 Bank Of Maharashtra Vs. Dcit, Circle 1501, Lokmangal, Shivajinagar, 1(1), Pune Pune – 411005 Pan : Aaccb0774B Appellant Respondent निर्धारण वषा / Assessment Year : 2015-16 Dcit, Circle Vs. Bank Of Maharashtra 1(1), Pune 1501, Lokmangal, Shivajinagar, Pune – 411005 Pan : Aaccb0774B Appellant Respondent

Section 115JSection 143(3)Section 36Section 36(1)(viia)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER निर्धारण वषा / Assessment Year : 2015-16 Bank of Maharashtra Vs. DCIT, Circle 1501, Lokmangal, Shivajinagar, 1(1), Pune Pune – 411005 PAN : AACCB0774B Appellant Respondent निर्धारण वषा / Assessment Year : 2015-16 DCIT, Circle Vs. Bank of Maharashtra 1(1), Pune 1501, Lokmangal, Shivajinagar, Pune – 411005 PAN : AACCB0774B Appellant Respondent Assessee by Shri S. Ananthan & Mrs. Lalitha R. Revenue by Shri Rajeev Kumar Date of hearing 27-06-2022 Date of pronouncement 30-06-20…

Bank of Maharashtra, Pune vs. Deputy Commissioner of Income-Tax, Circle -1(1), Pune

The appeals are dismissed

ITA 472/PUN/2020[2015-16]Status: DisposedITAT Pune30 Jun 2022AY 2015-16

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteनिर्धारण वषा / Assessment Year : 2015-16 Bank Of Maharashtra Vs. Dcit, Circle 1501, Lokmangal, Shivajinagar, 1(1), Pune Pune – 411005 Pan : Aaccb0774B Appellant Respondent निर्धारण वषा / Assessment Year : 2015-16 Dcit, Circle Vs. Bank Of Maharashtra 1(1), Pune 1501, Lokmangal, Shivajinagar, Pune – 411005 Pan : Aaccb0774B Appellant Respondent

Section 115JSection 143(3)Section 36Section 36(1)(viia)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER निर्धारण वषा / Assessment Year : 2015-16 Bank of Maharashtra Vs. DCIT, Circle 1501, Lokmangal, Shivajinagar, 1(1), Pune Pune – 411005 PAN : AACCB0774B Appellant Respondent निर्धारण वषा / Assessment Year : 2015-16 DCIT, Circle Vs. Bank of Maharashtra 1(1), Pune 1501, Lokmangal, Shivajinagar, Pune – 411005 PAN : AACCB0774B Appellant Respondent Assessee by Shri S. Ananthan & Mrs. Lalitha R. Revenue by Shri Rajeev Kumar Date of hearing 27-06-2022 Date of pronouncement 30-06-20…

DCIT Central Cir-6(4), Mumbai vs. Indiabulls Housing Finance Ltd, Mumbai

In the result, appeal filed by the learned Assessing Officer is partly allowed

ITA 496/MUM/2022[2012-13]Status: DisposedITAT Mumbai22 Jun 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm The Dy. Commissioner Of Income Indiabulls Housing Finance Tax, Limited Central Circle–6(4) M–62 & 63, Room No.1925, 19Th Floor, 1St Floor, Connaught Place, Vs. Air India Building, New Delhi 110 001 Nariman Point, Mumbai-400 021 (Appellant) (Respondent) Pan No. Aabci2612A Assessee By : Mr. Om Kandalkar, Ar Revenue By : Mr. Sanjay V. Deshmukh, Dr Date Of Hearing: 22.06.2022 Date Of Pronouncement : 22.06.2022

For Appellant: Mr. Om Kandalkar, ARFor Respondent: Mr. Sanjay V. Deshmukh, DR
Section 143(3)Section 153ASection 245D(4)

…nd in law, the learned CTT(A) has erred in allowing the deduction of education cess of Rs.2,87,94,024/- from the total income of the assessee, relying upon the decision of the Hon'ble Jurisdictional High Court in the case of Sesa Goa Ltd. vs. JCIT reported in 423 ITR 426 (Bom), without appreciating that the same is pending for adjudication before the Hon'ble Supreme Court of India. 7. On the facts and in the circumstances of the case and in law, whether the learned CIT(A) is justified in allowing the deduction of education cess of Rs.2,87.94,024/- from the total income of the assessee, without appreciating that…

DCIT Cent, Cir-2(2), Mumbai vs. M/S. Vinati Organics Ltd, Mumbai

In the result, the appeal filed by the revenue is partly allowed and the assessee appeal is allowed for statistical purpose

ITA 1799/MUM/2021[2013-14]Status: DisposedITAT Mumbai22 Jun 2022AY 2013-14

Bench: Shri M. Balaganesh () & Shri Pavan Kumar Gadale () Assessment Year: 2013-14

For Appellant: Mr. Sidhharth Kothari, ARFor Respondent: Mr. S.N. Kabra, DR
Section 143(2)Section 143(3)Section 14ASection 195Section 32Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI M. BALAGANESH (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2013-14 M/s Vinati Organics Ltd., ACIT-CC-11(3)(2), 11th floor, 1102, Parinee 427, Aayakar Bhavan, M.K. Crescenzo, G Block, Plot No. Vs. Marg, C38/39, Behind MCA, BKC, Mumbai-400021. Bandra East, Mumbai-400051. PAN No. AAACV 6538 K Appellant Respondent Assessment Year: 2013-14 Dy. Commissioner of Income Tax, M/s Vinati Organics Ltd., Central Circle-2(2), 11th floor, 1102, Parinee Old CGO Building, 8th floor, M.K. Vs. Crescenzo, G Block, Plot R…

Lodha Developers Ltd(Formerly Known As Lodha Developers Private Limited), Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2349/MUM/2018[2014-15]Status: DisposedITAT Mumbai12 May 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Blemacrotech Developers Limited V. Dcit – Central Circle – 7(3) {Erstwhile Lodha Developers Limited} Room No. 655, 6Th Floor 412, 4Th Floor, 17G Vardhaman Chamber Aayakar Bhavan, M.K. Road Cawasji Patel Road, Horniman Circle Mumbai – 400020 Fort, Mumbai - 400001 Pan: Aaacl1490J (Appellant) (Respondent) Dcit – Central Circle – 7(3) V. Macrotech Developers Limited Room No. 655, 6Th Floor {Erstwhile Lodha Developers Limited} 412, 4Th Floor, 17G Vardhaman Chamber Aayakar Bhavan, M.K. Road Cawasji Patel Road, Horniman Circle Mumbai – 400020 Fort, Mumbai - 400001 Pan: Aaacl1490J (Appellant) (Respondent)

For Appellant: Shri Rajan Vora &For Respondent: Shri Sandeep Raj
Section 37(1)

…evelopers Limited 40. Second additional ground raised by the assessee relating to education cess deductible u/s. 37(1) of the Act. Even Ld. Counsel submitted that this issue is covered by the Hon'ble Bombay High Court decision in the case of Sesa Goa v. JCIT [423 ITR 426]. After considering the submissions and the latest amendments in the Finance Act, this issue is already reached finality. Accordingly, additional ground raised by the assessee is dismissed. 41. In the result, appeal filed by the assessee is partly allowed for statistical purpose. 42. Coming to the appeal of the revenue, revenue has raised follo…

M/S Ray & Keshavan Associates Private Limited (Now Known As Bu India Private Limited), Mumbai vs. Deputy Commissioner of Income Tax-Circle-1(1)(2), Bengaluru

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

ITA 603/BANG/2020[2010-11]Status: DisposedITAT Bangalore11 May 2022AY 2010-11

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

For Appellant: Sri.Chinthan Ghelani, AdvocateFor Respondent: Sri.Sankarganesh K., JCIT-DR
Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.603/Bang/2020 : Asst.Year 2010-2011 M/s.Ray+Keshavan Design The Deputy Commissioner of Associates Private Limited Income-tax, Circle 1(1)(2) v. Bengaluru. (Now known as BU India Pvt.Ltd.) 4th & 5th Floor, Empire Plaza II CTS No.9, Village Hariyali LBS Marg, Vikhroli (West) Mumbai – 400 083. PAN : AABCR7274F (Appellant) (Respondent) Appellant by : Sri.Chinthan Ghelani, Advocate Respondent by : Sri.Sankarganesh K., JCIT-DR Date of Pronouncement : 11.05.2022 Date of Hearing : 10.…

Shoppers Stop Ltd., Mumbai vs. Dy CIT, CC-4(2), Mumbai

Appeals are dismissed as infructuous

ITA 1377/MUM/2021[2014-15]Status: DisposedITAT Mumbai04 May 2022AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Shoppers Stop Limited, Dy. Commissioner Of Income 5Th Floor, Umang Tower, Malad Link Tax, Central Circle-4(2), Road, Mindspace, Malad (West), Vs. Room No. 1918, Air India Mumbai-400064. Building, Nariman Point, Mumbai-400021. Pan No. Aabcs 4383 A Appellant Respondent

For Appellant: Mr. Manan Mathuria, ARFor Respondent: Mr. Jasbir Chouhan, CIT-DR
Section 153ASection 40

…ars, raising the grounds for seeking deduction of education cess of higher and secondary education cess in view of the principle laid down by the Shoppers Stop Limited. decision of the Hon’ble Jurisdictional High Court in the case of Sesa Goa Ltd. v. Jt. CIT [117 Taxmann.com 96], Hon’ble Rajasthan High Court in the case of Chambal Fertilizers & Chemicals Limited v. Joint Commissioner of Income Tax [(2019) 107 Taxmann.com 484 (Rajasthan)] 4. Before us the assessee has submitted that in view of insertion of Explanation 3 to section 40(a)(ii) of the Act w.e.f. 01.04.2005, the principles laid down in the decisions c…

Shoppers Stop Ltd., Mumbai vs. Dy CIT, CC-4(2), Mumbai

Appeals are dismissed as infructuous

ITA 1376/MUM/2021[2013-14]Status: DisposedITAT Mumbai04 May 2022AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Shoppers Stop Limited, Dy. Commissioner Of Income 5Th Floor, Umang Tower, Malad Link Tax, Central Circle-4(2), Road, Mindspace, Malad (West), Vs. Room No. 1918, Air India Mumbai-400064. Building, Nariman Point, Mumbai-400021. Pan No. Aabcs 4383 A Appellant Respondent

For Appellant: Mr. Manan Mathuria, ARFor Respondent: Mr. Jasbir Chouhan, CIT-DR
Section 153ASection 40

…ars, raising the grounds for seeking deduction of education cess of higher and secondary education cess in view of the principle laid down by the Shoppers Stop Limited. decision of the Hon’ble Jurisdictional High Court in the case of Sesa Goa Ltd. v. Jt. CIT [117 Taxmann.com 96], Hon’ble Rajasthan High Court in the case of Chambal Fertilizers & Chemicals Limited v. Joint Commissioner of Income Tax [(2019) 107 Taxmann.com 484 (Rajasthan)] 4. Before us the assessee has submitted that in view of insertion of Explanation 3 to section 40(a)(ii) of the Act w.e.f. 01.04.2005, the principles laid down in the decisions c…

Shoppers Stop Ltd., Mumbai vs. Dy CIT, CC-4(2), Mumbai

Appeals are dismissed as infructuous

ITA 1375/MUM/2021[2018-19]Status: DisposedITAT Mumbai04 May 2022AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Shoppers Stop Limited, Dy. Commissioner Of Income 5Th Floor, Umang Tower, Malad Link Tax, Central Circle-4(2), Road, Mindspace, Malad (West), Vs. Room No. 1918, Air India Mumbai-400064. Building, Nariman Point, Mumbai-400021. Pan No. Aabcs 4383 A Appellant Respondent

For Appellant: Mr. Manan Mathuria, ARFor Respondent: Mr. Jasbir Chouhan, CIT-DR
Section 153ASection 40

…ars, raising the grounds for seeking deduction of education cess of higher and secondary education cess in view of the principle laid down by the Shoppers Stop Limited. decision of the Hon’ble Jurisdictional High Court in the case of Sesa Goa Ltd. v. Jt. CIT [117 Taxmann.com 96], Hon’ble Rajasthan High Court in the case of Chambal Fertilizers & Chemicals Limited v. Joint Commissioner of Income Tax [(2019) 107 Taxmann.com 484 (Rajasthan)] 4. Before us the assessee has submitted that in view of insertion of Explanation 3 to section 40(a)(ii) of the Act w.e.f. 01.04.2005, the principles laid down in the decisions c…

Shoppers Stop Ltd., Mumbai vs. Dy CIT, CC-4(2), Mumbai

Appeals are dismissed as infructuous

ITA 1374/MUM/2021[2017-18]Status: DisposedITAT Mumbai04 May 2022AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Shoppers Stop Limited, Dy. Commissioner Of Income 5Th Floor, Umang Tower, Malad Link Tax, Central Circle-4(2), Road, Mindspace, Malad (West), Vs. Room No. 1918, Air India Mumbai-400064. Building, Nariman Point, Mumbai-400021. Pan No. Aabcs 4383 A Appellant Respondent

For Appellant: Mr. Manan Mathuria, ARFor Respondent: Mr. Jasbir Chouhan, CIT-DR
Section 153ASection 40

…ars, raising the grounds for seeking deduction of education cess of higher and secondary education cess in view of the principle laid down by the Shoppers Stop Limited. decision of the Hon’ble Jurisdictional High Court in the case of Sesa Goa Ltd. v. Jt. CIT [117 Taxmann.com 96], Hon’ble Rajasthan High Court in the case of Chambal Fertilizers & Chemicals Limited v. Joint Commissioner of Income Tax [(2019) 107 Taxmann.com 484 (Rajasthan)] 4. Before us the assessee has submitted that in view of insertion of Explanation 3 to section 40(a)(ii) of the Act w.e.f. 01.04.2005, the principles laid down in the decisions c…

Shoppers Stop Ltd., Mumbai vs. Dy CIT, CC-4(2), Mumbai

Appeals are dismissed as infructuous

ITA 1373/MUM/2021[2016-17]Status: DisposedITAT Mumbai04 May 2022AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Shoppers Stop Limited, Dy. Commissioner Of Income 5Th Floor, Umang Tower, Malad Link Tax, Central Circle-4(2), Road, Mindspace, Malad (West), Vs. Room No. 1918, Air India Mumbai-400064. Building, Nariman Point, Mumbai-400021. Pan No. Aabcs 4383 A Appellant Respondent

For Appellant: Mr. Manan Mathuria, ARFor Respondent: Mr. Jasbir Chouhan, CIT-DR
Section 153ASection 40

…ars, raising the grounds for seeking deduction of education cess of higher and secondary education cess in view of the principle laid down by the Shoppers Stop Limited. decision of the Hon’ble Jurisdictional High Court in the case of Sesa Goa Ltd. v. Jt. CIT [117 Taxmann.com 96], Hon’ble Rajasthan High Court in the case of Chambal Fertilizers & Chemicals Limited v. Joint Commissioner of Income Tax [(2019) 107 Taxmann.com 484 (Rajasthan)] 4. Before us the assessee has submitted that in view of insertion of Explanation 3 to section 40(a)(ii) of the Act w.e.f. 01.04.2005, the principles laid down in the decisions c…

Shoppers Stop Ltd., Mumbai vs. Dy CIT, CC-4(2), Mumbai

Appeals are dismissed as infructuous

ITA 1372/MUM/2021[2015-16]Status: DisposedITAT Mumbai04 May 2022AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Shoppers Stop Limited, Dy. Commissioner Of Income 5Th Floor, Umang Tower, Malad Link Tax, Central Circle-4(2), Road, Mindspace, Malad (West), Vs. Room No. 1918, Air India Mumbai-400064. Building, Nariman Point, Mumbai-400021. Pan No. Aabcs 4383 A Appellant Respondent

For Appellant: Mr. Manan Mathuria, ARFor Respondent: Mr. Jasbir Chouhan, CIT-DR
Section 153ASection 40

…ars, raising the grounds for seeking deduction of education cess of higher and secondary education cess in view of the principle laid down by the Shoppers Stop Limited. decision of the Hon’ble Jurisdictional High Court in the case of Sesa Goa Ltd. v. Jt. CIT [117 Taxmann.com 96], Hon’ble Rajasthan High Court in the case of Chambal Fertilizers & Chemicals Limited v. Joint Commissioner of Income Tax [(2019) 107 Taxmann.com 484 (Rajasthan)] 4. Before us the assessee has submitted that in view of insertion of Explanation 3 to section 40(a)(ii) of the Act w.e.f. 01.04.2005, the principles laid down in the decisions c…

DCIT Cent Cir 2(2), Mumbai vs. M/S. Vinati Organics Ltd, Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 1669/MUM/2021[2016-17]Status: DisposedITAT Mumbai28 Apr 2022AY 2016-17

Bench: Shri Amarjit Singh, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. Nos. 1667 To 1669/Mum/2021 (निर्धारण वर्ा / Assessment Years:2014-15 To 2016-17) Dy. Commissioner Of बिधम/ M/S. Vinati Organics Ltd. 11Th Income Tax Floor, 1102, Parinee Vs. Central Circle-2(2), Old Crescenzo, G Block, Plot Cgo Building, 8Th Floor, M. No.C38/39, Behind Mca, K. Road, Mumbai-400020. Bkc, Bandra East, Mumbai- 400051. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacv6538K (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri S. N. Kabra (Sr. Ar) Assessee By: None सुनवाई की तारीख / Date Of Hearing: 08/03/2022 घोषणा की तारीख /Date Of Pronouncement: 28/04/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals) -48, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys. 2014-15 To 2016-17. Ita. No.1667/Mum/2021 2. The Revenue Has Filed The Present Appeal Against The Order Dated 26.07.2021 Passed By The Cit(A)-48, Mumbai Relevant To The A.Y. 2014- 15. 3. The Revenue Has Raised The Following Grounds: - “1. Whether The Cit (A) Was Justified Against The Ao’S Action Not Considering The Claim Of Export Incentive Of Rs. ,66,70,644/- By

For Appellant: NoneFor Respondent: Shri S. N. Kabra (Sr. AR)
Section 115JSection 143(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. Nos. 1667 to 1669/Mum/2021 (निर्धारण वर्ा / Assessment Years:2014-15 to 2016-17) Dy. Commissioner of बिधम/ M/s. Vinati Organics Ltd. 11th Income tax Floor, 1102, Parinee Vs. Central Circle-2(2), Old Crescenzo, G Block, Plot CGO Building, 8th Floor, M. No.C38/39, Behind MCA, K. Road, Mumbai-400020. BKC, Bandra East, Mumbai- 400051. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACV6538K (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri S. N. Kabra (Sr. AR) Assessee by: No…

DCIT Cent Cir 2(2), Mumbai vs. M/S. Vinati Organics Ltd, Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 1668/MUM/2021[2015-16]Status: DisposedITAT Mumbai28 Apr 2022AY 2015-16

Bench: Shri Amarjit Singh, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. Nos. 1667 To 1669/Mum/2021 (निर्धारण वर्ा / Assessment Years:2014-15 To 2016-17) Dy. Commissioner Of बिधम/ M/S. Vinati Organics Ltd. 11Th Income Tax Floor, 1102, Parinee Vs. Central Circle-2(2), Old Crescenzo, G Block, Plot Cgo Building, 8Th Floor, M. No.C38/39, Behind Mca, K. Road, Mumbai-400020. Bkc, Bandra East, Mumbai- 400051. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacv6538K (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri S. N. Kabra (Sr. Ar) Assessee By: None सुनवाई की तारीख / Date Of Hearing: 08/03/2022 घोषणा की तारीख /Date Of Pronouncement: 28/04/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals) -48, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys. 2014-15 To 2016-17. Ita. No.1667/Mum/2021 2. The Revenue Has Filed The Present Appeal Against The Order Dated 26.07.2021 Passed By The Cit(A)-48, Mumbai Relevant To The A.Y. 2014- 15. 3. The Revenue Has Raised The Following Grounds: - “1. Whether The Cit (A) Was Justified Against The Ao’S Action Not Considering The Claim Of Export Incentive Of Rs. ,66,70,644/- By

For Appellant: NoneFor Respondent: Shri S. N. Kabra (Sr. AR)
Section 115JSection 143(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. Nos. 1667 to 1669/Mum/2021 (निर्धारण वर्ा / Assessment Years:2014-15 to 2016-17) Dy. Commissioner of बिधम/ M/s. Vinati Organics Ltd. 11th Income tax Floor, 1102, Parinee Vs. Central Circle-2(2), Old Crescenzo, G Block, Plot CGO Building, 8th Floor, M. No.C38/39, Behind MCA, K. Road, Mumbai-400020. BKC, Bandra East, Mumbai- 400051. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACV6538K (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri S. N. Kabra (Sr. AR) Assessee by: No…

DCIT Cent. Cir 2(2), Mumbai vs. M/S. Vinati Organics Ltd, Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 1667/MUM/2021[2014-15]Status: DisposedITAT Mumbai28 Apr 2022AY 2014-15

Bench: Shri Amarjit Singh, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. Nos. 1667 To 1669/Mum/2021 (निर्धारण वर्ा / Assessment Years:2014-15 To 2016-17) Dy. Commissioner Of बिधम/ M/S. Vinati Organics Ltd. 11Th Income Tax Floor, 1102, Parinee Vs. Central Circle-2(2), Old Crescenzo, G Block, Plot Cgo Building, 8Th Floor, M. No.C38/39, Behind Mca, K. Road, Mumbai-400020. Bkc, Bandra East, Mumbai- 400051. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacv6538K (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri S. N. Kabra (Sr. Ar) Assessee By: None सुनवाई की तारीख / Date Of Hearing: 08/03/2022 घोषणा की तारीख /Date Of Pronouncement: 28/04/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals) -48, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys. 2014-15 To 2016-17. Ita. No.1667/Mum/2021 2. The Revenue Has Filed The Present Appeal Against The Order Dated 26.07.2021 Passed By The Cit(A)-48, Mumbai Relevant To The A.Y. 2014- 15. 3. The Revenue Has Raised The Following Grounds: - “1. Whether The Cit (A) Was Justified Against The Ao’S Action Not Considering The Claim Of Export Incentive Of Rs. ,66,70,644/- By

For Appellant: NoneFor Respondent: Shri S. N. Kabra (Sr. AR)
Section 115JSection 143(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. Nos. 1667 to 1669/Mum/2021 (निर्धारण वर्ा / Assessment Years:2014-15 to 2016-17) Dy. Commissioner of बिधम/ M/s. Vinati Organics Ltd. 11th Income tax Floor, 1102, Parinee Vs. Central Circle-2(2), Old Crescenzo, G Block, Plot CGO Building, 8th Floor, M. No.C38/39, Behind MCA, K. Road, Mumbai-400020. BKC, Bandra East, Mumbai- 400051. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACV6538K (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri S. N. Kabra (Sr. AR) Assessee by: No…