Tapatia Tools Ltd. v. Jt CIT

126 Taxmann 544High Court2003#6347 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 1961Section 143(3)Section 37(1)Section 14ASection 40(a)(ia)Section 132Section 142(1) of Income Tax ActSection 143(1)

Issues it is cited on

section 35abbsection 14a(1)section 92benduring benefitsection 32(1)section 14a(2)revenue expendituresection 35intangible assetssection 144ccapital expendituredisallowance u/s 14a

Judgments citing Tapatia Tools Ltd. v. Jt CIT

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-5(4), MUMBAI, MUMBAI vs. WADHWAGROUP HOLDINGS PRIVATE LIMITED, MUMBAI

In the result, appeal of the revenue is dismissed and that of the\nassessee is partly allowed

ITA 2323/MUM/2024[2020-21]Status: DisposedITAT Mumbai28 Feb 2025AY 2020-21
For Appellant: Shri Madhur Agrawal & Shalini R. Jain, A/RsFor Respondent: Shri Dr. Kishor Dhule, CIT D/R
Section 14ASection 14A(1)Section 36Section 36(1)(iii)Section 57

…{ "clean_text": "आयकर अपीलीय अधिकरण\nINCOME TAX APPELLATE TRIBUNAL\n\"G\" BENCH, MUMBAI\nBEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT\n&\nSHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER\nI.T.A. No. 1988/Mum/2024\nI.T.A. No. 2323/Mum/2024\n Assessment Year: 2020-21\nWadhwagroup Holdings Private\nLimited\nACIT - Central Circle -5(4),\nMumbai\n301, Platina\nG Block, Plot No. C-59\nBandra Kurla Complex\nBandra (East)\nMaharashtra - 400098\n[PAN:AACCV3961G]\nअपीलार्थी/ (Appellant)\nVs\nप्रर्थ्यी/\n(Respondent)\nI.T.A. No. 2323/Mum/2024\n Assessment Year: 2020-21\nDeputy Commissioner of\nIncome-Tax, Centr…

WADHWAGROUP HOLDINGS PRIVATE LIMITED,MUMBAI vs. ACIT, CENTRAL CIRCLE 5(4), MUMBAI

In the result, appeal of the revenue is dismissed and that of the\nassessee is partly allowed

ITA 1988/MUM/2024[2020-2021]Status: DisposedITAT Mumbai28 Feb 2025AY 2020-2021
For Appellant: Shri Madhur Agrawal & Shalini R. Jain, A/RsFor Respondent: Shri Dr. Kishor Dhule, CIT D/R
Section 14ASection 14A(1)Section 36Section 36(1)(iii)Section 57

…{ "clean_text": "आयकर अपीलीय अधिकरण\nINCOME TAX APPELLATE TRIBUNAL\n\"G\" BENCH, MUMBAI\n\nBEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT\n&\nSHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER\nI.T.A. No. 1988/Mum/2024\n Assessment Year: 2020-21\n\nWadhwagroup Holdings Private\nLimited\n301, Platina\nG Block, Plot No. C-59\nBandra Kurla Complex\nBandra (East)\nMaharashtra - 400098\n[PAN:AACCV3961G]\nअपीलार्थी / (Appellant)\nVs\nACIT – Central Circle -5(4),\nMumbai\nप्रर्थ्यी / (Respondent)\n\nI.T.A. No. 2323/Mum/2024\n Assessment Year: 2020-21\n\nDeputy Commissioner of\nIncome-Tax, Central Circle -\n5(4)…

DCIT(CC)-8(3), MUMBAI, MUMBAI vs. 63 MOONS TECHNOLOGIES LIMITED, MUMBAI

Accordingly, claim of deduction was not allowed

ITA 3178/MUM/2024[2007-08]Status: DisposedITAT Mumbai11 Dec 2024AY 2007-08

Bench: Shri Saktijit Dey, Hon’Ble & Shri Amarjit Singh, Hon’Bleita No. 3175/Mum/2024 (A.Y. 2008-09) Dcit (Cc)-8(3), Mumbai 63 Moons Technologies Limited Cts No. 256-257, F.T. Tower, Vs Suren Road, Chakala, Andheri, Mumbai-400093. Pan: Aaacf 5737 C (Appellant) (Respondent)

For Appellant: Shri Sukhsagar SyalFor Respondent: Smt. Sanyogita Nagpal, CIT/DR
Section 132Section 14ASection 153ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘D’, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI AMARJIT SINGH, HON’BLE ACCOUNTANT MEMBER ITA No. 3175/Mum/2024 (A.Y. 2008-09) DCIT (CC)-8(3), Mumbai 63 Moons Technologies Limited CTS No. 256-257, F.T. Tower, vs Suren Road, Chakala, Andheri, Mumbai-400093. PAN: AAACF 5737 C (Appellant) (Respondent) Present for: Assessee by : Shri Sukhsagar Syal Revenue by : Smt. Sanyogita Nagpal, CIT/DR Date of Hearing : 21.11.2024 Date of Pronouncement : 11.12.2024 O R D E R PER AMARJIT SINGH, AM: Both these appeals filed by the Revenue pertaining to A…

DCIT (CC)-8(3), MUMBAI vs. 63 MOONS TECHNOLOGIES LTD Q, MUMBAI

Accordingly, claim of deduction was not allowed

ITA 3175/MUM/2024[2008-09]Status: DisposedITAT Mumbai11 Dec 2024AY 2008-09

Bench: Shri Saktijit Dey, Hon’Ble & Shri Amarjit Singh, Hon’Bleita No. 3175/Mum/2024 (A.Y. 2008-09) Dcit (Cc)-8(3), Mumbai 63 Moons Technologies Limited Cts No. 256-257, F.T. Tower, Vs Suren Road, Chakala, Andheri, Mumbai-400093. Pan: Aaacf 5737 C (Appellant) (Respondent)

For Appellant: Shri Sukhsagar SyalFor Respondent: Smt. Sanyogita Nagpal, CIT/DR
Section 132Section 14ASection 153ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘D’, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI AMARJIT SINGH, HON’BLE ACCOUNTANT MEMBER ITA No. 3175/Mum/2024 (A.Y. 2008-09) DCIT (CC)-8(3), Mumbai 63 Moons Technologies Limited CTS No. 256-257, F.T. Tower, vs Suren Road, Chakala, Andheri, Mumbai-400093. PAN: AAACF 5737 C (Appellant) (Respondent) Present for: Assessee by : Shri Sukhsagar Syal Revenue by : Smt. Sanyogita Nagpal, CIT/DR Date of Hearing : 21.11.2024 Date of Pronouncement : 11.12.2024 O R D E R PER AMARJIT SINGH, AM: Both these appeals filed by the Revenue pertaining to A…

ACIT CIRCLE-17(1), NEW DELHI vs. METRONATION CHENNAI TELEVISION LTD., NEW DELHI

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

ITA 7181/DEL/2019[2016-17]Status: DisposedITAT Delhi21 Aug 2024AY 2016-17

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), MS. MADHUMITA ROY (Judicial Member)

Section 143(1)Section 143(3)Section 144CSection 32(1)Section 37(1)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No.2280/Del/2018 (ASSESSMENT YEAR 2013-14) The DCIT M/s. Metronation Chennai Circle 16(2) Televesion Ltd. New Delhi Vs. Daily Thanthi, M-118 Greater Kailash Part-1, New Delhi-110048 PAN:AAFCM2626Q (Appellant) (Respondent) The ACIT M/s. Metronation Chennai Circle 17(1) Televesion Ltd. New Delhi Vs. Daily Thanthi, M-118 Greater Kailash Part-1, New Delhi-110048 PAN:AAFCM2626Q (Appellant) (Respondent) Assessee by Sh. Arjun Raj, Advocate Respondent by Sh. Su…

DCIT, CIRCLE-16(2), NEW DELHI vs. METRONATION CHENNAI TELEVISION LTD., NEW DELHI

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

ITA 2536/DEL/2018[2014-15]Status: DisposedITAT Delhi21 Aug 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), MS. MADHUMITA ROY (Judicial Member)

Section 143(1)Section 143(3)Section 144CSection 32(1)Section 37(1)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No.2280/Del/2018 (ASSESSMENT YEAR 2013-14) The DCIT M/s. Metronation Chennai Circle 16(2) Televesion Ltd. New Delhi Vs. Daily Thanthi, M-118 Greater Kailash Part-1, New Delhi-110048 PAN:AAFCM2626Q (Appellant) (Respondent) The ACIT M/s. Metronation Chennai Circle 17(1) Televesion Ltd. New Delhi Vs. Daily Thanthi, M-118 Greater Kailash Part-1, New Delhi-110048 PAN:AAFCM2626Q (Appellant) (Respondent) Assessee by Sh. Arjun Raj, Advocate Respondent by Sh. Su…

DCIT, CIRCLE-16(2), NEW DELHI vs. METRONATION CHENNAI TELEVISION LTD., NEW DELHI

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

ITA 2280/DEL/2018[2013-14]Status: DisposedITAT Delhi21 Aug 2024AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), MS. MADHUMITA ROY (Judicial Member)

Section 143(1)Section 143(3)Section 144CSection 32(1)Section 37(1)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No.2280/Del/2018 (ASSESSMENT YEAR 2013-14) The DCIT M/s. Metronation Chennai Circle 16(2) Televesion Ltd. New Delhi Vs. Daily Thanthi, M-118 Greater Kailash Part-1, New Delhi-110048 PAN:AAFCM2626Q (Appellant) (Respondent) The ACIT M/s. Metronation Chennai Circle 17(1) Televesion Ltd. New Delhi Vs. Daily Thanthi, M-118 Greater Kailash Part-1, New Delhi-110048 PAN:AAFCM2626Q (Appellant) (Respondent) Assessee by Sh. Arjun Raj, Advocate Respondent by Sh. Su…

DCIT, NEW DELHI vs. M/S. METRONATION CHENNAI TELEVISION LTD., NEW DELHI

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

ITA 3358/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Aug 2024AY 2012-13

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), MS. MADHUMITA ROY (Judicial Member)

Section 143(1)Section 143(3)Section 144CSection 32(1)Section 37(1)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No.2280/Del/2018 (ASSESSMENT YEAR 2013-14) The DCIT M/s. Metronation Chennai Circle 16(2) Televesion Ltd. New Delhi Vs. Daily Thanthi, M-118 Greater Kailash Part-1, New Delhi-110048 PAN:AAFCM2626Q (Appellant) (Respondent) The ACIT M/s. Metronation Chennai Circle 17(1) Televesion Ltd. New Delhi Vs. Daily Thanthi, M-118 Greater Kailash Part-1, New Delhi-110048 PAN:AAFCM2626Q (Appellant) (Respondent) Assessee by Sh. Arjun Raj, Advocate Respondent by Sh. Su…

ACIT, CIRCLE 22(2), NEW DELHI vs. SNAPDEAL LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 184/DEL/2023[2017-18]Status: DisposedITAT Delhi26 Apr 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Dharamvir Singh, CIT-DR

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2017-18 ACIT, Vs. Snapdeal Ltd. Circle 22(2) Sproutbox Suryavilas, New Delhi. Suite 181-TR4 First Floor, Phase-1 Tehkhand, New Delhi – 110 020 PAN AABCJ8820B (Appellant) (Respondent) Assessee by: Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate Shri Shivam Yadav, Advocate Department by: Shri Dharamvir Singh, CIT-DR Date of Hearing: 04.04.2024 Date of pronouncement: .04.2024 O R D E R PER ASTHA CHANDRA, JM The appeal filed by the Revenue is direc…

ADDL CIT RG 1(1), MUMBAI vs. ACC LTD, MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3786/MUM/2009[2005-06]Status: DisposedITAT Mumbai28 Feb 2023AY 2005-06

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit – Range-1(1) (Formerly Known As The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Dy. Cit - 1(1) V. M/S. Acc Limited Room No. 79, Aayakar Bhavan (Formerly Known As The Associated Cement Companies Ltd.) M.K. Road, Mumbai – 400020 Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 14ASection 14A(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. Addl. CIT – Range-1(1) (Formerly known as The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) Dy. CIT - 1(1) v. M/s. ACC Limited Room No. 79, Aayakar Bhavan (Formerly known as The Associated Cement Companies Ltd.) M.K. Road, Mumbai – 400020 Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent)…

ACC LTD (FORMERLY KNOWN AS THE ASSOCIATED CEMENT COMPANIES LTD),MUMBAI vs. ADDL CIT RG 1(1), MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3490/MUM/2009[2005-06]Status: DisposedITAT Mumbai28 Feb 2023AY 2005-06

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit – Range-1(1) (Formerly Known As The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Dy. Cit - 1(1) V. M/S. Acc Limited Room No. 79, Aayakar Bhavan (Formerly Known As The Associated Cement Companies Ltd.) M.K. Road, Mumbai – 400020 Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 14ASection 14A(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. Addl. CIT – Range-1(1) (Formerly known as The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) Dy. CIT - 1(1) v. M/s. ACC Limited Room No. 79, Aayakar Bhavan (Formerly known as The Associated Cement Companies Ltd.) M.K. Road, Mumbai – 400020 Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent)…

DCIT CENT. CIR 8(3), MUMBAI vs. M/S 63 MOON TECHNOLOGIES INDIA LTD, MUMBAI

In the result, the appeal by the Revenue is dismissed

ITA 1515/MUM/2022[2011-12]Status: DisposedITAT Mumbai21 Nov 2022AY 2011-12

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Sukhsagar SyalFor Respondent: M/s. Vatsalaa Jha
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1515/Mum./2022 (Assessment Year : 2011–12) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–8(3), Mumbai v/s M/s. 63 Moon Technologies India Ltd. FT Tower, CTS no.256–257, Suren Road …………….Respondent Chakala, Andheri (E), Mumbai 400 093 PAN – AAACF5737C Assessee by : Shri Sukhsagar Syal Revenue by : M/s. Vatsalaa Jha Date of Hearing – 06/09/2022 Date of Order – 21/11/2022 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has…

63 MOONS TECHNOLOGIES LTD. (FORMERLY KNOWN AS FINANCIAL TECHNOLOGIES (INDIA) LTD.),MUMBAI vs. DCIT, CENT. CIR. - 8(3), MUMBAI

In the result, assessee’s appeals are partly allowed

ITA 4775/MUM/2016[2009-10]Status: DisposedITAT Mumbai16 Dec 2021AY 2009-10

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

For Appellant: Shri Chetan A.KariaFor Respondent: Shri Vatsalya Saxena
Section 14ASection 14A(1)Section 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) ITA Nos.4775 & 4776/Mum/2016 (Assessment Years: 2009-10 & 10-11) 63 Moon Technologies Limited DCIT, CC-8(3) (formerly Financial Technologies Room No.659, Aaykar Bhawan (India) Limited) M.K.Road, Mumbai-400 021 FT Tower, CTS No.256-257, Vs. Suren Road, Chakala, Andheri(E) Mumbai-400 093 PAN/GIR No. AAACF5737C (Assessee) (Revenue) : Assessee by : Shri Chetan A.Karia Revenue by : Shri Vatsalya Saxena Date of Hearing : 27.09.2021 Date of Pronouncement : 16 .12.2021 O R D E R Per Shamim Yahya(A.M.).: The…

DCIT - 3(2), MUMBAI vs. M/S. KUONI TRAVELS (I) LTD., MUMBAI

In the result, Ground no.5 & 6 of the appeal are dismissed

ITA 1924/MUM/2007[2002-2003]Status: DisposedITAT Mumbai19 Jan 2018AY 2002-2003

Bench: Shri B.R.Baskaran,Accountant Mamber & Shri Pawan Singhdcit 3(3)(1), M/S Sotc Travel Services Pvt. Room No. 609, 6Th Floor, Ltd. (Previously Known As Kuoni Aayakar Bhavan, Travels (India) Pvt. Ltd.),Now Mumbai-400020. Vs. Merged With Travel Corporation (India) Ltd. Kuoni House, N.F. Road, Behind Taj Mahal Hotel, Colaba, Mumbai-400001 Pan: Aaacs0170L (Appellant) (Respondent) M/S Sotc Travel Services Pvt. Dcit 3(3)(1), Room No. 609, 6Th Floor, Ltd. (Previously Known As Kuoni Travels (India) Pvt. Aayakar Bhavan, Ltd.),Now Merged With Travel Mumbai-400020. Corporation (India) Ltd. Kuoni Vs. House, N.F. Road, Behind Taj Mahal Hotel, Colaba, Mumbai-400001 Pan: Aaacs0170L (Appellant) (Respondent)

For Respondent: Shri S. Padmaja CIT –DR with & with Ms Pooja Swaroop ( Sr
Section 253Section 254(1)Section 80HSection 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “F”, MUMBAI BEFORE SHRI B.R.BASKARAN,ACCOUNTANT MAMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER DCIT 3(3)(1), M/s SOTC Travel Services Pvt. Room No. 609, 6th Floor, Ltd. (previously known as Kuoni Aayakar Bhavan, Travels (India) Pvt. Ltd.),now Mumbai-400020. Vs. merged with Travel Corporation (India) Ltd. Kuoni House, N.F. Road, Behind Taj Mahal Hotel, Colaba, Mumbai-400001 PAN: AAACS0170L (Appellant) (Respondent) M/s SOTC Travel Services Pvt. DCIT 3(3)(1), Room No. 609, 6th Floor, Ltd. (previously known as Kuoni Travels (India) Pvt. Aayakar Bhavan, Ltd.),now merged with…

DCIT, NEW DELHI vs. M/S. MAIL TODAY NEWSPAPERS PVT. LTD., NEW DELHI

In the result appeal filed by the revenue stands dismissed

ITA 4252/DEL/2014[2010-11]Status: DisposedITAT Delhi27 Apr 2017AY 2010-11

Bench: Sh. N. K. Saini & Smt. Beena A. Pillaidcit Mail Today Newspapers Pvt. Ltd. A Circle-6(1), F- 26, Connaught Place New Delhi Vs. New Delhi Gir/Pan: Aafcm1533J (Appellant) (Respondent)

For Appellant: Ms. Rachna Singh, Sr. DRFor Respondent: Sh. Salil Aggarwal
Section 143(1)Section 143(2)

…ed by assessing officer and also has relied upon decision of Hon’ble Supreme Court in the case of Assam Bengal Cement Co. Ltd., vs. CIT, reported in 27 ITR 34, and decision of Hon’ble Bombay High Court in the case of Taparia Tools Ltd. vs. Jt. CIT reported in 126 Taxmann 544. 8. On the contrary Ld. Counsel submitted that assessee has been incurring similar expenses on advertisement and sales promotion in preceding as well a subsequent assessment years, which has been accepted by Department. He submitted that authorities have not disputed genuineness of expenses in any of assessment years. He placed reliance upon…

GE CAPITAL SERVICES INDIA vs. ADDL CIT RANGE 2,

In the result, the appeals of the assessee and Revenue are partly allowed for

ITA 2898/DEL/2007[2000-2001]Status: DisposedITAT Delhi06 Jun 2016AY 2000-2001

Bench: Smt Diva Singh & Sh.L.P.Sahu

Section 14ASection 234DSection 45J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.L.P.SAHU, ACCOUNTANT MEMBER I.T.A .No.-2808/Del/2007 (ASSESSMENT YEAR-2001-02) DCIT, vs M/s G.E. Capital Services India, Circle-12(1), AIFACS Building, 1, Rafi Marg, New Delhi New Delhi-110001.. (Appellant) (Respondent) I.T.A .No.-2898/Del/2007 (ASSESSMENT YEAR-2001-02) M/s G.E. Capital Services India, vs ACIT, AIFACS Building, 1, Rafi Marg, Range-12, New Delhi-110001. C.R.Building, New Delhi (Appellant) (Respondent) Appellant by Sh.S.Sabharwal, Sr.Adv.& Sh. Rahul Sateeja, Adv. Respondent by Sh. A…

DCIT CIRCLE 12 (1) vs. G.E. CAPITAL SERVICES INDIA,

In the result, the appeals of the assessee and Revenue are partly allowed for

ITA 2808/DEL/2007[2001-2002]Status: DisposedITAT Delhi06 Jun 2016AY 2001-2002

Bench: Smt Diva Singh & Sh.L.P.Sahu

Section 14ASection 234DSection 45J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.L.P.SAHU, ACCOUNTANT MEMBER I.T.A .No.-2808/Del/2007 (ASSESSMENT YEAR-2001-02) DCIT, vs M/s G.E. Capital Services India, Circle-12(1), AIFACS Building, 1, Rafi Marg, New Delhi New Delhi-110001.. (Appellant) (Respondent) I.T.A .No.-2898/Del/2007 (ASSESSMENT YEAR-2001-02) M/s G.E. Capital Services India, vs ACIT, AIFACS Building, 1, Rafi Marg, Range-12, New Delhi-110001. C.R.Building, New Delhi (Appellant) (Respondent) Appellant by Sh.S.Sabharwal, Sr.Adv.& Sh. Rahul Sateeja, Adv. Respondent by Sh. A…

M/S TE CONNECTIVITY INDIA PRIVATE LIMITED,BANGALORE vs. CIT, BANGALORE

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

ITA 3/BANG/2015[2012-13]Status: DisposedITAT Bangalore25 May 2016AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raom/S.Te Connectivity India Pvt. Ltd. ‘Te’ Park, 22B, Doddenakundi 2Nd Phase, Industrial Area, Whitefield Road, Bangalore-560048. … Appellant Pan: Aabct 7374 C Vs. Income-Tax Officer (Ltu)(Tds) Bangalore. … Respondent

For Appellant: Shri Pravin Kishore Prasad, CAFor Respondent: Shri Sunil Kumar Agarwala, JCIT(DR)
Section 133(6)Section 201Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M/s.TE Connectivity India Pvt. Ltd. ‘TE’ Park, 22B, Doddenakundi 2nd Phase, Industrial Area, Whitefield Road, Bangalore-560048. … Appellant PAN: AABCT 7374 C Vs. Income-tax Officer (LTU)(TDS) Bangalore. … Respondent Appellant by : Shri Pravin Kishore Prasad, CA. Respondent by : Shri Sunil Kumar Agarwala, JCIT(DR) Date of hearing : 25/04/2016 Date of pronouncement : 25/05/2016 O R D E R Per INTURI RAMA RAO, AM : This is an appeal filed by the assessee-company direc…