Stock Brokers (2010) 326 ITR 1 (SC) (iv) Redington (India) Ltd. v. ACIT

80 Taxmann.com 236Income Tax Appellate Tribunal2017#18309 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2021.

Judgments citing Stock Brokers (2010) 326 ITR 1 (SC) (iv) Redington (India) Ltd. v. ACIT

Cadbury India Ltd, Mumbai vs. Addl CIT RG 5(1), Mumbai

Accordingly, this ground raised by the assessee is allowed

ITA 2214/MUM/2014[2009-10]Status: DisposedITAT Mumbai17 Feb 2021AY 2009-10

Bench: Shri Vikas Awasthy, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 2214/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2009-10) The Acit Range-5(1), M/S Mondelez India M. K. Road, Aayakar Foods Pvt. Ltd. Unit No. 2001, 20Th Floor, बिधम/ Bhavan, Tower-3 (Wing C), India Mumbai-400 020 Vs. Bulls Finance Centre, Parel, Mumbai-400 013 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaaco0460H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Jehangir Mistry & Shri Hiten Chande, Ars. प्रत्यथीकीओरसे/Respondentby : Shri Sunil Jha, Dr सुनवाईकीतारीख/ : 02.12.2020 Date Of Hearing घोषणाकीतारीख / : 17/02/2021 Date Of Pronouncement आदेश / O R D E R Per S. Rifaur Rahman (): The Present Appeal Has Been Filed By The Assessee Against The Order Of Dispute Resolution Panel –Iii, Mumbai Dated 16.12.2013 For Assessment Year 2009-10 U/S 144C(5) Of The Act.

For Appellant: Shri Jehangir Mistry &For Respondent: Shri Sunil Jha, DR
Section 143(2)Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 2214/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2009-10) The ACIT Range-5(1), M/s Mondelez India M. K. Road, Aayakar Foods Pvt. Ltd. Unit No. 2001, 20th floor, बिधम/ Bhavan, Tower-3 (Wing C), India Mumbai-400 020 Vs. Bulls Finance Centre, Parel, Mumbai-400 013 स्थायीलेखासं./जीआइआरसं./ PAN No. AAACO0460H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Jehangir Mistry & Shri Hiten Chande, ARs. प्रत्यथीकीओरसे/Respondentby : Shri Sunil Jha, DR सुनवाईक…

Computer Age Management Services Pvt. Ltd., Chennai vs. DCIT Ltu 2, Chennai

In the result, the appeals of the assessee for all the assessment years are treated as partly allowed

ITA 1142/CHNY/2018[214-15]Status: DisposedITAT Chennai14 Dec 2018

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos.1140, 1141 & 1142/Chny/2018. "नधा"रण वष" /Assessment Years : 2012-13, 2013-14 & 2014-15. Computer Age Management Vs. The Deputy Commissioner Of Services Pvt. Ltd, Income Tax, Rayala Towers, 3Rd Floor, Ltu-2, 158, Anna Salai, Chennai. Chennai 600 002. [Pan Aaacc 3035G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Sandeep Bagmar, R. AdvocateFor Respondent: Shri. R. Clement Ramesh
Section 14A

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" । [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1140, 1141 & 1142/CHNY/2018. "नधा"रण वष" /Assessment years : 2012-13, 2013-14 & 2014-15. Computer Age Management Vs. The Deputy Commissioner of Services Pvt. Ltd, Income Tax, Rayala Towers, 3rd floor, LTU-2, 158, Anna Salai, Chennai. Chennai 600 002. [PAN AAACC 3035G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर…

Computer Age Management Services Pvt. Ltd., Chennai vs. DCIT Ltu 2, Chennai

In the result, the appeals of the assessee for all the assessment years are treated as partly allowed

ITA 1140/CHNY/2018[2012-13]Status: DisposedITAT Chennai14 Dec 2018AY 2012-13

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos.1140, 1141 & 1142/Chny/2018. "नधा"रण वष" /Assessment Years : 2012-13, 2013-14 & 2014-15. Computer Age Management Vs. The Deputy Commissioner Of Services Pvt. Ltd, Income Tax, Rayala Towers, 3Rd Floor, Ltu-2, 158, Anna Salai, Chennai. Chennai 600 002. [Pan Aaacc 3035G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Sandeep Bagmar, R. AdvocateFor Respondent: Shri. R. Clement Ramesh
Section 14A

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" । [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1140, 1141 & 1142/CHNY/2018. "नधा"रण वष" /Assessment years : 2012-13, 2013-14 & 2014-15. Computer Age Management Vs. The Deputy Commissioner of Services Pvt. Ltd, Income Tax, Rayala Towers, 3rd floor, LTU-2, 158, Anna Salai, Chennai. Chennai 600 002. [PAN AAACC 3035G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर…

Icpa Health Products Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Circle 10(1)(1), Mumbai

In the result the appeal of the assessee is partly allowed

ITA 6244/MUM/2017[2012-13]Status: DisposedITAT Mumbai20 Apr 2018AY 2012-13

Bench: Shri B.R. Baskaran & Shri Pawan Singhita No.6245/Mum/2017 (Assessment Year- 2013-14) Icpa Health Products Ltd., Deputy Commissioner Of Off. 216-219,Adarsh Income Tax, Circle-10(1)(1), Industrial Estate, Sahar Mumbai, Road, Chakala, Andheri(E), Vs. Room No. 702, C-10, Mumbai-400099 Praytaksha Kar Bhavan, Pan: Aaac13042F Bkc, Mumbai-400051 (Appellant) ( Respondent) Assessee By : Sh. Yogesh Thar Ar Revenue By : Sh. V. Justine Sr Dr Date Of Hearing : 07.03.2018 Date Of Pronouncement : 20.04.2018 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. These Two Appeals By Assessee Under Section 253 Of Income Tax Act Are Directed Against The Separate Order Of Commissioner (Appeals)-17

For Appellant: Sh. Yogesh Thar ARFor Respondent: Sh. V. Justine Sr DR
Section 143(3)Section 253Section 254(1)Section 37Section 37(1)

…ITA No.6244,6245/M/2017, IPCA Health Product Ltd IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “I”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.6245/Mum/2017 (Assessment Year- 2013-14) ICPA Health Products Ltd., Deputy Commissioner of Off. 216-219,Adarsh Income tax, Circle-10(1)(1), Industrial Estate, Sahar Mumbai, Road, Chakala, Andheri(E), Vs. Room No. 702, C-10, Mumbai-400099 Praytaksha Kar Bhavan, PAN: AAAC13042F BKC, Mumbai-400051 (Appellant) ( Respondent) Assessee by : Sh. Yogesh Thar AR Revenue by : Sh. V. Justine Sr DR Date of hearing : 07.03.2018…

ACIT Corporate Range 1 (OSD), Chennai vs. Dharani Sugars & Chemical Limited, Chennai

In the result, the Revenue’s appeal is dismissed

ITA 2445/CHNY/2017[2012-13]Status: DisposedITAT Chennai10 Jan 2018AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Mrs. Ruby George, CIT
Section 14A

…case of Joint Investment Pvt. Ltd., vs CIT in ITA No. 117/2015, this tribunal decisions in the cases of Kal Airways Pvt. Ltd., vs DCIT in ITA Nos. 2846 & 2847/Mds2016 dated 29.06.2017 & Apex Laboratories Pvt. Ltd., vs ACIT, LTU(Appeals)-II, Chennai, [2017] 80 Taxmann.com 236 the Madras High Court decisions in the cases of Redington (India) Limited vs ACIT, Chennai [2017] 77 Taxmann.com 257 and CIT, Central(1), Chennai vs Chettinad Logistics Pvt. Ltd., [2017] 80 Taxmann.com 221 directed the AO to restrict the disallowance to the extent of exempt income earned by the assessee disallowance u/s. 14A r.w.r. 8D.…

Stock Brokers (2010) 326 ITR 1 (SC) (iv) Redington (India) Ltd. v. ACIT (80 Taxmann.com 236) — Cited in 5 Judgments | BharatTax