Swiss Re Services India (P.) Ltd. v. DCIT

156 Taxmann.com 56High Court2023#22799 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 37(1)Section 10(38)Section 115JB Section 139(1)Section 143(1)Section 14A Section 250 Section 43(1)

Read the full judgment

Issues it is cited on

revenue expenditure capital expenditure section 37(1)company section 14 india business

Judgments citing Swiss Re Services India (P.) Ltd. v. DCIT

DCIT Cir 3(1), Mumbai vs. Bajaj Hindustan Ltd, Mumbai

In the result, appeal of the assessee is allowed and appeal of the revenue is partly allowed for statistical purposes

ITA 4446/MUM/2013[2009-10]Status: DisposedITAT Mumbai28 Aug 2024AY 2009-10

Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhanassessment Year: 2009-10 Dcit, Circle-3(1), Mumbai M/S. Bajaj Hindustan Ltd.

For Appellant: Shri Kirit KamdarFor Respondent: Shri S. Srinivasu, CIT, DR

Section 10(38)Section 115JSection 14Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Assessment Year: 2009-10 DCIT, Circle-3(1), Mumbai M/s. Bajaj Hindustan Ltd. Bajaj Bhavan, 2nd Floor, Vs. Jamanalal Bajaj Marg, 226, Nariman Point, Mumbai – 400021. PAN: AAACB 4351 J (Appellant) (Respondent) Assessment Year: 2009-10 M/s. Bajaj Hindustan Ltd. ACIT, Range-3(1), Mumbai Bajaj Bhavan, 2nd Floor, Jamanalal Bajaj Marg, 226, vs Nariman Point, Mumbai – 400021. PAN: AAACB 4351 J (Appellant) (Respondent) Present for: Assessee by : Shri Kirit Kamdar Re…

Bajaj Hindustan Ltd, Mumbai vs. Addl CIT RG 3(1), Mumbai

In the result, appeal of the assessee is allowed and appeal of the revenue is partly allowed for statistical purposes

ITA 3714/MUM/2013[2009-10]Status: DisposedITAT Mumbai28 Aug 2024AY 2009-10

Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhanassessment Year: 2009-10 Dcit, Circle-3(1), Mumbai M/S. Bajaj Hindustan Ltd.

For Appellant: Shri Kirit KamdarFor Respondent: Shri S. Srinivasu, CIT, DR

Section 10(38)Section 115JSection 14Section 143(2)Section 143(3)Section 14A

Avirat Rajendra Sonpal, Mumbai vs. DCIT, CPC, Bangalure

ITA 2198/MUM/2024[2018-19]Status: DisposedITAT Mumbai22 Jul 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Anikesh Banerjee, Jm Avirat Rajendra Sonpal Dy. Commissioner Of 54/B, Miramar Co-Op Hsg, Income Tax, Cpc, Society, 3, L. Jagmohandas Bangaluru, Vs. Marg Napeansea Road, Piramal Chambers, Lalbaug, Mumbai-400 036 Mumbai-400 012 (Appellant) (Respondent) Pan No. Aahps2278R Assessee By : Shri Vishal D. Shah, Ar Revenue By : Shri Manoj Kumar Sinha, Dr Date Of Hearing: 11.07.2024 22.07.2024 Date Of Pronouncement :

For Appellant: Shri Vishal D. Shah, ARFor Respondent: Shri Manoj Kumar Sinha, DR

Section 139(1)Section 143(1)Section 250Section 37(1)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI ANIKESH BANERJEE, JM Avirat Rajendra Sonpal Dy. Commissioner of 54/B, Miramar Co-op Hsg, Income Tax, CPC, Society, 3, L. Jagmohandas Bangaluru, Vs. Marg Napeansea Road, Piramal Chambers, Lalbaug, Mumbai-400 036 Mumbai-400 012 (Appellant) (Respondent) PAN No. AAHPS2278R Assessee by : Shri Vishal D. Shah, AR Revenue by : Shri Manoj Kumar Sinha, DR Date of hearing: 11.07.2024 22.07.2024 Date of pronouncement : O R D E R PER ANIKESH BANERJEE, J.M: Instant appeal of the assessee is preferred against the order of the L…