SIDBI v. CBDT

133 Taxmann.com 158High Court2021#4960 most cited

What is SIDBI v. CBDT authority for?

Dividend Distribution Tax (DDT) under section 115-O is a charge on the company's profits and not on the income in the hands of the shareholder, meaning it does not constitute double taxation and is not subject to Double Taxation Avoidance Agreements (DTAA).

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

SIDBI v CBDT · 133 taxmann.com 158 · Section 115-O · Dividend Distribution Tax · DDT · company profits · shareholder income · double taxation · DTAA

Sections most often in play

Section 115-OSection 237

Issues it is cited on

section 80ib(2)section 24asection 8osection 80msection 115wasection 3(b)section 57(i)section 115bbdsection 44bbsection 42section 44bsection 40(a)(ii)

Judgments citing SIDBI v. CBDT

Intertek India Private Limited, Delhi vs. Assistant Commissioner of Income Tax, Circle 10(1), Delhi

In the result, the appeal of the assessee in ITA No

ITA 4660/DEL/2024[2019-20]Status: DisposedITAT Delhi24 Jun 2025AY 2019-20

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Nageswar Rao, AdvFor Respondent: Ms. Anjula Jain, CIT- DR
Section 115Section 237

…ITA No. 4660/DEL/2024 [A.Y 2019-20] Intertek India [P] Ltd Vs. The A.C.I.T IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4660/DEL/2024 [A.Y 2019-20] Intertek India [P] Ltd Vs. The A.C.I.T E-20, Block B-1, Mathura Road Circle – 10(1) Mohan Co-operative Industrial Area Delhi New Delhi PAN – AAACI 6890 F (Applicant) (Respondent) Assessee By : Shri Nageswar Rao, Adv Department By : Ms. Anjula Jain, CIT- DR Date of Hearing : 04.06.2025 Date of Pronouncement : 04.06.2025 ORDER PER NAVEEN CHANDR…

Piaggio Vehicles Pvt Ltd, Pune vs. ACIT, Circle 4, Pune

In the result, the appeal of the assessee is dismissed

ITA 611/PUN/2024[2016-17]Status: DisposedITAT Pune05 Aug 2024AY 2016-17

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

For Appellant: Shri Siddhesh ChauguleFor Respondent: Smt. Deepa Sanjay Hiray
Section 143(2)Section 143(3)Section 92C

…आयकर अपीलीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE MS. ASTHA CHANDRA, JUDICIAL MEMBER AND SHREE DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.611/PUN/2024 धििाारण वर्ा / Assessment Year : 2016-17 Piaggio Vehicles Private Limited, Assistant Commissioner of Sky One Corporate Park, Ground Income Tax, Floor, Survey Number 239/02, Vs. Circle – 4, Pune Near Pune Airport, Pune-411032 PAN : AABCP1225G अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Siddhesh Chaugule Department by : Smt. Deepa Sanjay Hiray Date of hearing : 26-06-2024…

Maruti Suzuki India Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 1953/DEL/2022[2018-19]Status: FixedITAT Delhi20 Apr 2023AY 2018-19

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

…आयकर अपीलीय अधधकरण म ुंबई पीठ “स्पेशल बैंच ”, म ुंबई श्री जी.एस.पन्नू,अध्यक्ष, श्री एन.वी. वास देवन, उपाध्यक्ष एवुं श्री धवकास अवस्थी, न्याधयक सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SPECIAL BENCH”, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT, SHRI N.V.VASUDEVAN, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent PAN: AAACE-2175-M C.O. NO.57/MUM/2…

Maruti Suzuki India Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 1952/DEL/2022[2017-18]Status: FixedITAT Delhi20 Apr 2023AY 2017-18

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

…आयकर अपीलीय अधधकरण म ुंबई पीठ “स्पेशल बैंच ”, म ुंबई श्री जी.एस.पन्नू,अध्यक्ष, श्री एन.वी. वास देवन, उपाध्यक्ष एवुं श्री धवकास अवस्थी, न्याधयक सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SPECIAL BENCH”, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT, SHRI N.V.VASUDEVAN, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent PAN: AAACE-2175-M C.O. NO.57/MUM/2…

Maruti Suzuki India Ltd., New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 521/DEL/2021[2016-17]Status: FixedITAT Delhi20 Apr 2023AY 2016-17

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

…आयकर अपीलीय अधधकरण म ुंबई पीठ “स्पेशल बैंच ”, म ुंबई श्री जी.एस.पन्नू,अध्यक्ष, श्री एन.वी. वास देवन, उपाध्यक्ष एवुं श्री धवकास अवस्थी, न्याधयक सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SPECIAL BENCH”, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT, SHRI N.V.VASUDEVAN, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent PAN: AAACE-2175-M C.O. NO.57/MUM/2…

Maruti Suzuki India Limited, New Delhi vs. ACIT, Spl. Range-6, New Delhi

ITA 8968/DEL/2019[2015-16]Status: HeardITAT Delhi20 Apr 2023AY 2015-16

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

…आयकर अपीलीय अधधकरण म ुंबई पीठ “स्पेशल बैंच ”, म ुंबई श्री जी.एस.पन्नू,अध्यक्ष, श्री एन.वी. वास देवन, उपाध्यक्ष एवुं श्री धवकास अवस्थी, न्याधयक सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SPECIAL BENCH”, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT, SHRI N.V.VASUDEVAN, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent PAN: AAACE-2175-M C.O. NO.57/MUM/2…

Maruti Suzuki India Ltd., New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 8009/DEL/2018[2014-15]Status: HeardITAT Delhi20 Apr 2023AY 2014-15

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

…आयकर अपीलीय अधधकरण म ुंबई पीठ “स्पेशल बैंच ”, म ुंबई श्री जी.एस.पन्नू,अध्यक्ष, श्री एन.वी. वास देवन, उपाध्यक्ष एवुं श्री धवकास अवस्थी, न्याधयक सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SPECIAL BENCH”, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT, SHRI N.V.VASUDEVAN, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent PAN: AAACE-2175-M C.O. NO.57/MUM/2…

Dy. CIT. Circle 7(1)(1), Mumbai vs. Hindustan Colas Pvt. Ltd., Mumbai

In the result, appeals filed by the assessee for A

ITA 1663/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Oct 2022AY 2018-19

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

Dy. CIT. Circle 7(1)(1), Mumbai vs. Hindustan Colas Pvt. Ltd., Mumbai

In the result, appeals filed by the assessee for A

ITA 1662/MUM/2022[2012-13]Status: DisposedITAT Mumbai20 Oct 2022AY 2012-13

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1653/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Oct 2022AY 2018-19

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1652/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Oct 2022AY 2017-18

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1651/MUM/2022[2016-17]Status: DisposedITAT Mumbai20 Oct 2022AY 2016-17

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1650/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Oct 2022AY 2014-15

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1649/MUM/2022[2013-14]Status: DisposedITAT Mumbai20 Oct 2022AY 2013-14

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1648/MUM/2022[2012-13]Status: DisposedITAT Mumbai20 Oct 2022AY 2012-13

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1647/MUM/2022[2011-12]Status: DisposedITAT Mumbai20 Oct 2022AY 2011-12

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1646/MUM/2022[2010-11]Status: DisposedITAT Mumbai20 Oct 2022AY 2010-11

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1645/MUM/2022[2009-10]Status: DisposedITAT Mumbai20 Oct 2022AY 2009-10

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1644/MUM/2022[2008-09]Status: DisposedITAT Mumbai20 Oct 2022AY 2008-09

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1643/MUM/2022[2007-08]Status: DisposedITAT Mumbai20 Oct 2022AY 2007-08

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

SIDBI v. CBDT (133 Taxmann.com 158) — Cited in 23 Judgments | BharatTax