Subramanian v. Siemens India Ltd.

15 Taxmann 594High Court1983#3338 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 80P(2)(d)Section 80P(4)Section 143(3)Section 80P(2)(a)(i)Section 143(1)Section 144B Section 154 Section 2(19)

Issues it is cited on

section 56(i)(ccv)section 140a section 80p(4)section 2(19)section 140 retrospective amendment section 80p(2)(d)section 80p(2)(a)(i)corporate guarantee mistake apparent from record section 80p(2)section 80p(2)(a)

Judgments citing Subramanian v. Siemens India Ltd.

M/S. Mumbai Kolsa Kamgar Sahakari Society, Mumbai vs. The ITO 17(2) (3), Mumbai

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

ITA 720/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Jul 2022AY 2014-15

Section 80PSection 80P(2)(d)

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Shri B.R. Baskaran (AM) I.T.A. No. 720/Mum/2022 (A.Y. 2014-15) Vs. ITO-17(2)(3) M/s. Mumbai Kolsa Kamgar Sahakari Society Room No. 123- 4th Floor, P.D. Mello B/H, 1st Floor Bhavan, P.D. Mello Road Aayakar Bhavan Carnac Bunder M.K. Road Mumbai-400 038. Churchgate Mumbai-400 020. PAN : AAJFM3947R (Appellant) (Respondent) Assessee by Shri Sanjay Parikh Department by Ms. Naina Krishnakumar Date of Hearing 21.07.2022 Date of Pronouncement 28.07.2022 O R D E R The assessee has filed this appeal challenging the order dated 12.03.2022 passed by Learned CIT(A),…

ITO-21(1)(4), Mumbai vs. M/S Horizon Co-Op Housing Soc. Ltd, Mumbai

In the result, the appeal filed by the revenue is hereby dismissed

ITA 2394/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 Apr 2021AY 2015-16

For Appellant: Shri Niraj Sheth (AR)For Respondent: Shri Gurbinder Singh (DR)

Section 143(2)Section 80PSection 80P(2)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 2394/Mum/2019 (निर्धारण वर्ा / Assessment Year:2015-16) ITO-21(1) बिधम/ M/s. Horizon Co-op. Room no.108, 1st Floor, Housing Soc. Ltd. Vs. Piramal Chambers, Parel, 1, Horizon Society, S. K. Mumbai-400012. Ahire Marg, Doordarshan, Worli, Mumbia-400018. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. :AAAAH1685F (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri Gurbinder Singh (DR) Assessee by: Shri Niraj Sheth (AR) सुनवाई की तारीख / Date of Hearing: 01/02/2021 घोषणा की ता…

M/S. Ajmer Zila Dugdh Utpadak Sahakari Sangh Ltd., Ajmer vs. Pr.CIT, Ajmer

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

ITA 285/JPR/2020[2012-13]Status: DisposedITAT Jaipur01 Mar 2021AY 2012-13

For Appellant: Sh. Sunil Porwal (CA)For Respondent: Smt. Manisha Chandra (CIT)

Section 139Section 143(3)Section 148Section 263Section 43BSection 80Section 80P(2)(d)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 285/JP/2020 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke Ajmer Zila Dugdh Utpadak Sahkari Pr. Commissioner of Vs. Sangh Ltd. Opp. HMT, Beawar Road, Income Tax, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AABAA0141Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sm…

Jai Hind Co-Op Hsg. Soc Ltd., Mumbai vs. Pr. CIT-25, Mumbai

The appeal stands allowed in terms of our above order

ITA 1762/MUM/2020[2016-17]Status: DisposedITAT Mumbai12 Feb 2021AY 2016-17

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.1763/Mum/2020 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकरअपील सं./ I.T.A. No.1762/Mum/2020 (िनधा"रण वष" / Assessment Year: 2016-17) Jai Hind Co-Operative Housing Society Ltd. Acit-25(2) 2Nd Floor, Room No.241 Plot No.51, N.S.Road No.11 बनाम Jvpd Scheme, Vile Parle(W) Kautilya Bhavan, G-Block / Vs. Mumbai-400 049 Bkc, Bandra(E) Mumbai-400 051 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaaj-2782-R (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Rajesh R. Shah-Ld. Ar Revenue By : Shri Pratap Singh-Ld.Cit Dr सुनवाई की तारीख/ : 10/02/2021 Date Of Hearing घोषणा की तारीख / : 12/02/2021 Date Of Pronouncement

For Appellant: Shri Rajesh R. Shah-Ld. ARFor Respondent: Shri Pratap Singh-Ld.CIT DR

Section 263Section 80(2)(d)Section 80P(2)(d)

…1 ITA Nos.1762 & 1763/Mum/2020 Jai Hind Co-operative Housing Society Limited Assessment Years: 2015-16 & 2016-17 आयकर अपीलीय अिधकरण “एफ” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI माननीय "ी िवकास अव"थी, "याियक सद"य एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI VIKAS AWASTHY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.1763/Mum/2020 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकरअपील सं./ I.T.A. No.1762/Mum/2020 (िनधा"रण वष" / Assessment Year: 2016-17) Jai Hind Co-operative Housing Society Ltd.…

M/S Raheja Excelsior Co-Operative Housing Society Ltd., Mumbai vs. ITO 19(3)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 3337/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Nov 2020AY 2015-16

Bench: Shri Vikas Awasthyआअसं. 3337/मुं/2019 ("न.व.2015-16) M/S. Raheja Excelsior Co-Operative Housing Society Ltd., C.S. No.1/404, Raheja Raheja Excelsior, Tardeo Div., 63, Tardeo Road, Tardeo, Mumbai 400 034. : अपीलाथ"/ Appellant Pan: Aabar9580J बनाम/ Vs.

For Appellant: NoneFor Respondent: Ms Kavita P. Kaushik

Section 143(3)Section 80PSection 80P(2)(d)

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 3337/मुं/2019 ("न.व.2015-16) M/s. Raheja Excelsior Co-operative Housing Society Ltd., C.S. No.1/404, Raheja Raheja Excelsior, Tardeo Div., 63, Tardeo Road, Tardeo, Mumbai 400 034. : अपीलाथ"/ Appellant PAN: AABAR9580J बनाम/ Vs. The Income Tax Officer - 19(3)(1), Matru Mandir, Room No.202, Tardeo Road, Mumbai 400 007 : ""थ"/ Respondent Assessee by : None Revenue by : Ms Kavita P. Kaushik सुनवाई की तारीख/ : 17/09/2020 Date o…

Danda Co- Op Credit Society Limited, Mumbai vs. ITO, Ward - 22(1)(2), Mumbai

In the result, appeal by the assessee is allowed

ITA 3240/MUM/2019[2012-13]Status: DisposedITAT Mumbai23 Nov 2020AY 2012-13

Bench: Shri Vikas Awasthyआअसं. 3240/मुं/2019 ("न.व.2012-13) Danda Co-Op Credit Society Ltd. 239, Valmiki, Khar Danda, Khar(West), Mumbai 400 052 : अपीलाथ"/ Appellant Pan: Aaaad3039M बनाम/ Vs. The Income Tax Officer – 22(1)(2) Mumbai 400 007 : ""थ"/ Respondent Assessee By : None Revenue By : Ms Kavita P. Kaushik

For Appellant: NoneFor Respondent: Ms Kavita P. Kaushik

Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 3240/मुं/2019 ("न.व.2012-13) Danda Co-op Credit Society Ltd. 239, Valmiki, Khar Danda, Khar(West), Mumbai 400 052 : अपीलाथ"/ Appellant PAN: AAAAD3039M बनाम/ Vs. The Income Tax Officer – 22(1)(2) Mumbai 400 007 : ""थ"/ Respondent Assessee by : None Revenue by : Ms Kavita P. Kaushik सुनवाई की तारीख/ : 17/09/2020 Date of Hearing घोषणा की तारीख / : 23/11/2020 Date of pronouncement आदेश/ ORDER This appeal by the assessee…

Om Sudarshan Chs Ltd., Mumbai vs. ITO 17(1)(5), Mumbai

In the result, appeal of the assessee is allowed

ITA 1950/MUM/2019[2014-15]Status: DisposedITAT Mumbai29 Oct 2020AY 2014-15

Bench: Shri Vikas Awasthy, Jm & Shri Rajesh Kumar, Am आयकर अपील सं./ Ita No. 1950/Mum/2019 (यिर्ाारण िर्ा / Assessment Year 2014-15) Om Sudarshan Co-Operative The Income Tax Officer Housing Society Ltd. Ward 17(2)(5), Ground Floor, Om Sudarshan Chs बिाम/ Mumbai Ltd, L.D. Ruparel Marg, Malabar Vs. Hill, Mumbai-400 006 (अपीलाथी / Appellant) (प्रत्यथी/ Respondent) स्थायी लेखा सं./Pan No. Aao0489L अपीलाथी की ओर से/ Appellant By : None प्रत्यथी की ओर से/ Respondent By : Shri Vodal Raj Singh, Dr सुििाई की तारीख / Date Of Hearing: 15.10.2020 घोर्णा की तारीख / Date Of Pronouncement: 29.10.2020

For Appellant: NoneFor Respondent: Shri Vodal Raj Singh, DR

Section 143(3)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण “C” न्यायपीठ म ुंबई में IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI श्री विकास अिस्थी, न्याययक सदस्य एिं श्री राजेश कुमार, लेखा सदस्य के समक्ष BEFORE SHRI VIKAS AWASTHY, JM AND SHRI RAJESH KUMAR, AM आयकर अपील सं./ ITA No. 1950/Mum/2019 (यिर्ाारण िर्ा / Assessment Year 2014-15) Om Sudarshan Co-operative The Income Tax Officer Housing Society Ltd. Ward 17(2)(5), Ground Floor, Om Sudarshan CHS बिाम/ Mumbai Ltd, L.D. Ruparel Marg, Malabar Vs. Hill, Mumbai-400 006 (अपीलाथी / Appellant) (प्रत्यथी/ Respondent) स्थायी लेखा सं./PAN No. AAO0489L अपीलाथी की ओर से/ Appellant by : None प्रत्यथी क…

DCIT, Circle-6, Jaipur vs. M/S. Jaipur Zila Dugdh Utpadak Sahakari Sangh Ltd., Jaipur

In the result, both the appeal of the assessee and the Revenue are disposed off with above directions

ITA 1243/JPR/2019[2016-17]Status: DisposedITAT Jaipur28 Feb 2020AY 2016-17

For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT)

Section 12ASection 56Section 80GSection 80PSection 80P(2)(d)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1178/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke M/s Jaipur Zila Dugdh Utpadak DCIT, Vs. Sahakari Sangh Ltd., Jaipur Circle-06, Diary, Near Gandhi Nagar Jaipur Railway Station, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAJ0767G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No.1243/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 20…

M/S. Jaipur Zila Dugdh Utpadak Sahakari Sangh Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

In the result, both the appeal of the assessee and the Revenue are disposed off with above directions

ITA 1178/JPR/2019[2016-17]Status: DisposedITAT Jaipur28 Feb 2020AY 2016-17

For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT)

Section 12ASection 56Section 80GSection 80PSection 80P(2)(d)

Azmer Zila Dugdh Utpadak Sahkari Sangh Ltd., Ajmer vs. Pr. Commissioner of Income Tax, Ajmer

In the result, appeal of the assessee is allowed

ITA 90/JPR/2019[2014-15]Status: DisposedITAT Jaipur28 Aug 2019AY 2014-15

For Appellant: Shri Sunil Porwal (CA) &For Respondent: Shri B. K. Gupta (CIT)

Section 143(3)Section 263Section 80Section 80PSection 80P(2)(d)Section 80P(4)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 90/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke Ajmer Zila Dugh Utpadak Sahkari Pr. Commissioner of Vs. Sangh Ltd. Opp. HMT, Beawar Income Tax, Ajmer Road, Ajmer (Raj.) LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABAA0141Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Sunil Porwal (CA) & Shri Ashok Gupta (CA) j…

Jaysukh Nanji Koradiya, Jamnagar vs. Income Tax Officer, TDS-3, Jamnagar

In the result, the appeal of the assessee is allowed

ITA 337/RJT/2018[2014-15]Status: DisposedITAT Rajkot25 Jun 2019AY 2014-15

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita Nos.336 & 337/Rjt/2018 "नधा"रण वष"/Asstt. Years: 2013-14 & 2014-15 Income Tax Officer. Jaysukh Nanji Koradiya, Tds-3, Vs. Plot No.426/1, Jamnagar. Nr.Geb Office, Gidc, Stu, Jamnagar.

Section 200Section 206Section 206CSection 206C(6)Section 234E

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.336 & 337/RJT/2018 "नधा"रण वष"/Asstt. Years: 2013-14 & 2014-15 Income Tax Officer. Jaysukh Nanji Koradiya, TDS-3, Vs. Plot No.426/1, Jamnagar. Nr.GEB Office, GIDC, STU, Jamnagar. PAN: ALVPK4403H (Applicant) (Responent) : Assessee by Shri Chetan L. Agarwal, AR : Revenue by Shri Praveen Verma, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 17/06/2019 घोषणा क" तार"ख /Date of Pronounc…

Jaysukh Nanji Koradiya, Jamnagar vs. Income Tax Officer, TDS-3, Jamnagar

In the result, the appeal of the assessee is allowed

ITA 336/RJT/2018[2013-14]Status: DisposedITAT Rajkot25 Jun 2019AY 2013-14

Section 200Section 206Section 206CSection 206C(6)Section 234E

Poonam Chambers Premises Co-Op Society Limited, Mumbai vs. Assistant Commissioner of Income Tax-21(2), Mumbai

In the result, the appeal of assessee is allowed

ITA 4463/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Aug 2018AY 2013-14

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am Aayakr Apila Sam./ Ita No. 4463/Mum/2017 (Inaqa-Arna Baya- / Assessment Year 2013-14)

For Appellant: Shri Devendra Jain, ARFor Respondent: Shri Abi Rama Karthikeyan, DR

Section 143(3)Section 56Section 80P(2)(d)Section 80P(4)Section 8O

…आयकर अपीलीय अधिकरण “C” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री एन. के. प्रधान लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI N.K. PRADHAN, AM Aayakr ApIla saM./ ITA No. 4463/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2013-14) Poonam Chambers Premises Co-op Society Limited, …… (ApIlaaqaI- / Appellant) G-5, Poonam Chambers, Dr. Annie Besant Road, Worli, Mumbai-400 018 Vs. Asst. Commissioner of Income Tax, Circle 21(2), Room No. 115, 1 st Floor, …… (p`%yaqaaI- / Respondent) Piramal Chambers, Lalbaug, Mumbai-400 012 स्थायी लेख…

DCIT, Bangalore vs. M/S Toshiba Software (India) Pvt. Ltd., Bangalore

Appeal is dismissed and the

ITA 808/BANG/2016[2010-11`]Status: DisposedITAT Bangalore09 Jun 2017

Bench: Shri. A. K. Garodia & Shri. Lalit Kumari.T.A No.808/Bang/2016 (Assessment Year : 2010-11) Joint Commissioner Of Income-Tax (Osd), Circle -12(4), Bengaluru .. Appellant V. M/S. Toshiba Software (India) P. Ltd, (Erstwhile Toshiba Embedded Software (India) P Ltd, No.3A, “Essae Vishnavi Solitaire”, 3Rd Block, Koramangala, Bengaluru .. Respondent Pan : Aagcs4693C

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. M. K. Biju, JCIT

Section 10A

…ITA.808 & 748/Bang/2016 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIT KUMAR, JUDICIAL MEMBER I.T.A No.808/Bang/2016 (Assessment Year : 2010-11) Joint Commissioner of Income-tax (OSD), Circle -12(4), Bengaluru .. Appellant v. M/s. Toshiba Software (India) P. Ltd, (erstwhile Toshiba Embedded Software (India) P Ltd, No.3A, “Essae Vishnavi Solitaire”, 3rd Block, Koramangala, Bengaluru .. Respondent PAN : AAGCS4693C I.T.A No.748/Bang/2016 (Assessment Year : 2010-11) (By the Assessee) Assessee by : Shri. K. R. Vasudevan, Advo…

DCIT 5(1)(1), Mumbai vs. Bgh Exim Ltd, Mumbai

ITA 3703/MUM/2015[2008-09]Status: DisposedITAT Mumbai03 Mar 2017AY 2008-09

Bench: Shri C.N. Prasad & Shri Ashwani Taneja

For Appellant: Ms. Anupama Singla( D. R.)For Respondent: Shri Ronak G. Doshi & Ritu Punjabi

Section 14A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER I.T.A. Nos.3703,3704 &3705/Mum/2015 Assessment Years: 2009-10,2010-11 &2011-12 BGH EXIM LTD 213,2nd Floor, TV DCIT 5(1)(1) R.No.568,5th Floor, Aayakar बनाम/ INDL Estate 52 S.K. Ahire Marg, Bhavan, M.K. Road, Mumbai Pin Worli Mumbai Pin:400030 Vs. 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No AABCB6755B (अपीलाथ" /Appellant) (""थ" / Respondent) : Appellant by : Ms. Anupama Singla( D. R.) Respondent by : Shri Ronak G. Doshi & Ritu Punjabi (A.R.) सुनवाई की तारीख / : 21/02/201…