Tata Sons Ltd. v. ACIT

162 ITD 450Income Tax Appellate Tribunal2017#4880 most cited
24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2024.

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162 ITR 450

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Judgments citing Tata Sons Ltd. v. ACIT

SHRI.ANTHONY MUTHU CYRIL JOSEPH,CHENNAI vs. ITO CORPORATE WARD 2(3), CHENNAI

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

ITA 961/CHNY/2020[2011-12]Status: DisposedITAT Chennai22 Jun 2022AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.961/Chny/2020 िनधा"रण वष" /Assessment Year: 2011-12 Mr.Anthony Muthu Cyril Joseph, V. The Income Tax Officer, No.709, Sboa School, Corporate Ward-2(3), East Gate Road, Chennai. Annanagar West Extn., Chennai-600 101. [Pan: Aaapc 4525 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.D.Anand, AdvFor Respondent: Mr.P.Sajit Kumar, JCIT
Section 143(3)Section 148Section 234ASection 69

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.961/Chny/2020 िनधा"रण वष" /Assessment Year: 2011-12 Mr.Anthony Muthu Cyril Joseph, v. The Income Tax Officer, No.709, SBOA School, Corporate Ward-2(3), East Gate Road, Chennai. Annanagar West Extn., Chennai-600 101. [PAN: AAAPC 4525 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.D.Anand, A…

DCIT 1(3)(2), MUMBAI vs. TATA COMMUNICATION LIMITED, MUMBAI

In the result, this appeal by the assessee is allowed

ITA 1561/MUM/2015[2010-11]Status: DisposedITAT Mumbai23 Feb 2022AY 2010-11

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 7514 /मुं/2011 ("न. व. 2007-08 ) आअसं. 6781/मुं/2012 ("न.व. 2008-09) आअसं. 572/मुं/2014 ("न.व. 2009-10) आअसं. 1106/मुं/2015 ("न.व. 2010-11) Tata Communications Ltd. (Formerly Videsh Sanchar Nigam Ltd.) Videsh Sanchar Nigam Bhavan, M.G Road, Fort, Mumbai 400 001 ...... अपीलाथ" /Appellant Pan: Aaccv-2808-C बनाम Vs. Additional Commissioner Of Income Tax, Range 1(3), Room No.540, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent आअसं. 1657/मुं/2014 ("न.व. 2009-10) आअसं. 1561/मुं/2015 ("न.व. 2010-11) The Dcit -1(3) Room No.564,Aaykar Bhavan, M.K.Road, ...... अपीलाथ" /Appellant Mumbai 400 020 बनाम Vs.

For Appellant: Shri J.D. Mistry, Sr. Advocate with S/Shri Harsh M. Kapadia and K.DamaniaFor Respondent: Shri. Vatsalya Saxena& Shri B.K.Bagchi
Section 120(4)(b)Section 143(3)

…ications Ltd.(M.A No.785/M/2017) (Mum- Tribunal) 3. Tata Communications Ltd. (ITA Nos.3972/M/2007, 2891 & 1505/M/2010 & 1109/M/2008) (Mum – Tribunal) 4. Tata Communications Ltd. ( ITA Nos.4452 & 3460/M/2011, 8769/M/2010) (Mum – Tribunal) 5. Tata Sons Limited (162 ITD 450) (Mum- Tribunal) 6. Tata Sons Limited ( ITA Nos. 193, 3745 & 3658/M/2006) (Mum- Tribunal) 7. Tata Sons Limited ( ITA Nos.2519 & 2639/M/2009) (Mum-Tribunal) 8. Tata Sons Limited (ITA Nos.5090 & 5572/M/2012) (Mum- Tribunal) 9. Tata Sons Limited (ITA Nos.4893,2545,4543 & 2487/M/2012) (Mum- Tribunal) 10. Shri Kishore Vithaldas ( ITA Nos. 7397/M/2016…

TATA COMMUNICATIONS LTD,MUMBAI vs. DCIT 1(3)(2), MUMBAI

In the result, this appeal by the assessee is allowed

ITA 1106/MUM/2015[2010-11]Status: DisposedITAT Mumbai23 Feb 2022AY 2010-11

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 7514 /मुं/2011 ("न. व. 2007-08 ) आअसं. 6781/मुं/2012 ("न.व. 2008-09) आअसं. 572/मुं/2014 ("न.व. 2009-10) आअसं. 1106/मुं/2015 ("न.व. 2010-11) Tata Communications Ltd. (Formerly Videsh Sanchar Nigam Ltd.) Videsh Sanchar Nigam Bhavan, M.G Road, Fort, Mumbai 400 001 ...... अपीलाथ" /Appellant Pan: Aaccv-2808-C बनाम Vs. Additional Commissioner Of Income Tax, Range 1(3), Room No.540, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent आअसं. 1657/मुं/2014 ("न.व. 2009-10) आअसं. 1561/मुं/2015 ("न.व. 2010-11) The Dcit -1(3) Room No.564,Aaykar Bhavan, M.K.Road, ...... अपीलाथ" /Appellant Mumbai 400 020 बनाम Vs.

For Appellant: Shri J.D. Mistry, Sr. Advocate with S/Shri Harsh M. Kapadia and K.DamaniaFor Respondent: Shri. Vatsalya Saxena& Shri B.K.Bagchi
Section 120(4)(b)Section 143(3)

…ications Ltd.(M.A No.785/M/2017) (Mum- Tribunal) 3. Tata Communications Ltd. (ITA Nos.3972/M/2007, 2891 & 1505/M/2010 & 1109/M/2008) (Mum – Tribunal) 4. Tata Communications Ltd. ( ITA Nos.4452 & 3460/M/2011, 8769/M/2010) (Mum – Tribunal) 5. Tata Sons Limited (162 ITD 450) (Mum- Tribunal) 6. Tata Sons Limited ( ITA Nos. 193, 3745 & 3658/M/2006) (Mum- Tribunal) 7. Tata Sons Limited ( ITA Nos.2519 & 2639/M/2009) (Mum-Tribunal) 8. Tata Sons Limited (ITA Nos.5090 & 5572/M/2012) (Mum- Tribunal) 9. Tata Sons Limited (ITA Nos.4893,2545,4543 & 2487/M/2012) (Mum- Tribunal) 10. Shri Kishore Vithaldas ( ITA Nos. 7397/M/2016…

TATA COMMUNICATIONS LIMITED(FORMERLY VIDESH SANCHAR NIGAM LTD.),MUMBAI vs. ADDL. CIT RANGE - 1(3), MUMBAI

In the result, this appeal by the assessee is allowed

ITA 572/MUM/2014[2009-10]Status: DisposedITAT Mumbai23 Feb 2022AY 2009-10

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 7514 /मुं/2011 ("न. व. 2007-08 ) आअसं. 6781/मुं/2012 ("न.व. 2008-09) आअसं. 572/मुं/2014 ("न.व. 2009-10) आअसं. 1106/मुं/2015 ("न.व. 2010-11) Tata Communications Ltd. (Formerly Videsh Sanchar Nigam Ltd.) Videsh Sanchar Nigam Bhavan, M.G Road, Fort, Mumbai 400 001 ...... अपीलाथ" /Appellant Pan: Aaccv-2808-C बनाम Vs. Additional Commissioner Of Income Tax, Range 1(3), Room No.540, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent आअसं. 1657/मुं/2014 ("न.व. 2009-10) आअसं. 1561/मुं/2015 ("न.व. 2010-11) The Dcit -1(3) Room No.564,Aaykar Bhavan, M.K.Road, ...... अपीलाथ" /Appellant Mumbai 400 020 बनाम Vs.

For Appellant: Shri J.D. Mistry, Sr. Advocate with S/Shri Harsh M. Kapadia and K.DamaniaFor Respondent: Shri. Vatsalya Saxena& Shri B.K.Bagchi
Section 120(4)(b)Section 143(3)

…ications Ltd.(M.A No.785/M/2017) (Mum- Tribunal) 3. Tata Communications Ltd. (ITA Nos.3972/M/2007, 2891 & 1505/M/2010 & 1109/M/2008) (Mum – Tribunal) 4. Tata Communications Ltd. ( ITA Nos.4452 & 3460/M/2011, 8769/M/2010) (Mum – Tribunal) 5. Tata Sons Limited (162 ITD 450) (Mum- Tribunal) 6. Tata Sons Limited ( ITA Nos. 193, 3745 & 3658/M/2006) (Mum- Tribunal) 7. Tata Sons Limited ( ITA Nos.2519 & 2639/M/2009) (Mum-Tribunal) 8. Tata Sons Limited (ITA Nos.5090 & 5572/M/2012) (Mum- Tribunal) 9. Tata Sons Limited (ITA Nos.4893,2545,4543 & 2487/M/2012) (Mum- Tribunal) 10. Shri Kishore Vithaldas ( ITA Nos. 7397/M/2016…

DCIT 1(3), MUMBAI vs. TATA COMMUNICATION LTD, MUMBAI

In the result, this appeal by the assessee is allowed

ITA 1657/MUM/2014[2009-10]Status: DisposedITAT Mumbai23 Feb 2022AY 2009-10

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 7514 /मुं/2011 ("न. व. 2007-08 ) आअसं. 6781/मुं/2012 ("न.व. 2008-09) आअसं. 572/मुं/2014 ("न.व. 2009-10) आअसं. 1106/मुं/2015 ("न.व. 2010-11) Tata Communications Ltd. (Formerly Videsh Sanchar Nigam Ltd.) Videsh Sanchar Nigam Bhavan, M.G Road, Fort, Mumbai 400 001 ...... अपीलाथ" /Appellant Pan: Aaccv-2808-C बनाम Vs. Additional Commissioner Of Income Tax, Range 1(3), Room No.540, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent आअसं. 1657/मुं/2014 ("न.व. 2009-10) आअसं. 1561/मुं/2015 ("न.व. 2010-11) The Dcit -1(3) Room No.564,Aaykar Bhavan, M.K.Road, ...... अपीलाथ" /Appellant Mumbai 400 020 बनाम Vs.

For Appellant: Shri J.D. Mistry, Sr. Advocate with S/Shri Harsh M. Kapadia and K.DamaniaFor Respondent: Shri. Vatsalya Saxena& Shri B.K.Bagchi
Section 120(4)(b)Section 143(3)

…ications Ltd.(M.A No.785/M/2017) (Mum- Tribunal) 3. Tata Communications Ltd. (ITA Nos.3972/M/2007, 2891 & 1505/M/2010 & 1109/M/2008) (Mum – Tribunal) 4. Tata Communications Ltd. ( ITA Nos.4452 & 3460/M/2011, 8769/M/2010) (Mum – Tribunal) 5. Tata Sons Limited (162 ITD 450) (Mum- Tribunal) 6. Tata Sons Limited ( ITA Nos. 193, 3745 & 3658/M/2006) (Mum- Tribunal) 7. Tata Sons Limited ( ITA Nos.2519 & 2639/M/2009) (Mum-Tribunal) 8. Tata Sons Limited (ITA Nos.5090 & 5572/M/2012) (Mum- Tribunal) 9. Tata Sons Limited (ITA Nos.4893,2545,4543 & 2487/M/2012) (Mum- Tribunal) 10. Shri Kishore Vithaldas ( ITA Nos. 7397/M/2016…

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