Tirunelveli Motor Bus Service Co. P Ltd. v. CIT

188 CTR 572High Court#5985 most cited

What is Tirunelveli Motor Bus Service Co. P Ltd. v. CIT authority for?

A provision for gratuity written back is includable in business income when the corresponding expenditure was allowed as a deduction.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2024.

Also referred to as

Tirunelveli Motor Bus Service Co. P Ltd. v. CIT · provision for gratuity · written back · business income · Section 40A(7) · Section 28(iv)

Issues it is cited on

section 14bsection 10(33)section 40a(7)wholly and exclusively for businesssection 28(iv)section 43b(b)section 36(2)going concernbusiness expediencysection 36(1)(vii)section 40(a)(i)specified authority

Judgments citing Tirunelveli Motor Bus Service Co. P Ltd. v. CIT

The Dy. Commissioner of Income Tax, Circle-1(1)(1), Vadodara vs. Ambalal Sarabhi Enterprises Limited, Vadodara

ITA 2067/AHD/2016[2007-08]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2007-08

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…84 आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A “, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1772/Ahd/2015 1. 2002-03 Ambalal Sarabhai The Enterprises Ltd. ACIT/DCIT Wadi Wadi Circle-1(1)/ Baroda -390 023 Circle-1(1)(1) PAN: AABCA 6893 K Race Course (Assessee) Circle, Baroda – 390007 (Re…

The Dy. Commissioner of Income Tax, Circle-1(1)(1), Vadodara vs. Ambalal Sarabhi Enterprises Limited, Vadodara

ITA 2066/AHD/2016[2005-06]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2005-06

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…84 आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A “, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1772/Ahd/2015 1. 2002-03 Ambalal Sarabhai The Enterprises Ltd. ACIT/DCIT Wadi Wadi Circle-1(1)/ Baroda -390 023 Circle-1(1)(1) PAN: AABCA 6893 K Race Course (Assessee) Circle, Baroda – 390007 (Re…

Ambalal Sarabhai Enterprises Ltd., Baroda vs. The Dy. Commissioner of Income Tax, Circle-1(1)(1), Baroda

ITA 1783/AHD/2016[2007-08]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2007-08

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…84 आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A “, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1772/Ahd/2015 1. 2002-03 Ambalal Sarabhai The Enterprises Ltd. ACIT/DCIT Wadi Wadi Circle-1(1)/ Baroda -390 023 Circle-1(1)(1) PAN: AABCA 6893 K Race Course (Assessee) Circle, Baroda – 390007 (Re…

Ambalal Sarabhai Enterprises Ltd., Baroda vs. The Dy.Commissioner of Income Tax, Circle-1(1)(1), Baroda

ITA 1782/AHD/2016[2005-06]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2005-06

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…84 आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A “, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1772/Ahd/2015 1. 2002-03 Ambalal Sarabhai The Enterprises Ltd. ACIT/DCIT Wadi Wadi Circle-1(1)/ Baroda -390 023 Circle-1(1)(1) PAN: AABCA 6893 K Race Course (Assessee) Circle, Baroda – 390007 (Re…

The Dy.Commissioner of Income Tax, Circle-1(1)(1), Vadodara vs. Ambalal Sarabhai Enterprises Limited, Vadodara

ITA 1594/AHD/2016[2004-05]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2004-05

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…84 आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A “, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1772/Ahd/2015 1. 2002-03 Ambalal Sarabhai The Enterprises Ltd. ACIT/DCIT Wadi Wadi Circle-1(1)/ Baroda -390 023 Circle-1(1)(1) PAN: AABCA 6893 K Race Course (Assessee) Circle, Baroda – 390007 (Re…

Ambalal Sarabhai Enterprises Ltd., Baroda vs. The Dy. Commissioner of Income Tax-1(1)(1), Baroda

ITA 1291/AHD/2016[2006-07]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2006-07

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…84 आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A “, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1772/Ahd/2015 1. 2002-03 Ambalal Sarabhai The Enterprises Ltd. ACIT/DCIT Wadi Wadi Circle-1(1)/ Baroda -390 023 Circle-1(1)(1) PAN: AABCA 6893 K Race Course (Assessee) Circle, Baroda – 390007 (Re…

Ambalal Sarabhai Enterprises Ltd., Baroda vs. The Dy. Commissioner of Income Tax-1(1)(1), Baroda

ITA 1290/AHD/2016[2004-05]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2004-05

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…84 आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A “, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1772/Ahd/2015 1. 2002-03 Ambalal Sarabhai The Enterprises Ltd. ACIT/DCIT Wadi Wadi Circle-1(1)/ Baroda -390 023 Circle-1(1)(1) PAN: AABCA 6893 K Race Course (Assessee) Circle, Baroda – 390007 (Re…

Ambalal Sarabhai Enterprises Limited, Baroda vs. The ACIT., Circle-1(1), Baroda

ITA 1773/AHD/2015[2003-04]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2003-04

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…84 आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A “, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1772/Ahd/2015 1. 2002-03 Ambalal Sarabhai The Enterprises Ltd. ACIT/DCIT Wadi Wadi Circle-1(1)/ Baroda -390 023 Circle-1(1)(1) PAN: AABCA 6893 K Race Course (Assessee) Circle, Baroda – 390007 (Re…

Ambalal Sarabhai Enterprises Limited, Baroda vs. The ACIT., Circle-1(1), Baroda

ITA 1772/AHD/2015[2002-03]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2002-03

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…84 आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A “, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1772/Ahd/2015 1. 2002-03 Ambalal Sarabhai The Enterprises Ltd. ACIT/DCIT Wadi Wadi Circle-1(1)/ Baroda -390 023 Circle-1(1)(1) PAN: AABCA 6893 K Race Course (Assessee) Circle, Baroda – 390007 (Re…

Batliboi Ltd, Mumbai vs. DCIT Cir 2(1), Mumbai

In the result, appeal of the assessee is allowed in part

ITA 5428/MUM/2015[2011-12]Status: DisposedITAT Mumbai17 Feb 2021AY 2011-12

Bench: Shri M.Balaganesh, Am & Shri Pavan Kumar Gadale, Jm M/S. Batliboi Limited Vs. Dy. Cit, Circle 2(1) Bharat House, Aayakar Bhavan 5Th Floor, 104 5Th Floor, Mumbai-400001 Mumbai Samachar Marg Fort, Mumbai -400 001 Pan/Gir No. Aaacb4408L (Appellant) .. (Respondent)

Section 115JSection 143(3)Section 40A

…omputed has been increased to the extent of the provision written-back. In connection with the above contentions, the Company relies on the following decisions - Tirunelveli Motor Bus Service Co. P Ltd. v. CIT 78 ITR 55 (SC) CIT v. Chetan Chemicals (P) Ltd. 188 CTR 572 (Guj) Mahindra & Mahindra Ltd v CIT 261 ITR 501 (Bom) CIT v. Usha Ranjan Bhadra 126 ITR 44 (Gauhati)" Then again in note no.10.1 (the relevant portion of which has already been incorporated above) the assessee specifically gave a caveat that this amount on account of waiver of loan is not includable in the 'book profit' and same has been 42 M/s…

DCIT, New Delhi vs. Montage Enterprises (P) Ltd, New Delhi

In the result, the appeal of the assessee is allowed whereas the appeal of the Revenue is dismissed

ITA 556/DEL/2015[2011-12]Status: DisposedITAT Delhi26 Jul 2018AY 2011-12

Bench: : Shri Amit Shukla & Shri L.P. Sahu

For Appellant: 1. On the facts and in the circumstances of the case
Section 115JSection 14ASection 80I

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member I.T.A. No.6963/Del/2014 Assessment Year: 2011-12 Montage Enterprises Pvt. Ltd., vs. ACIT, Central Circle-18, C-53, Shashi Garden, Near Pocket-V, New Delhi. Gurudwara, Mayur Vihar, Phase-I, New Delhi. PAN: AACCM8173H (Appellant) (Respondent) Assessment Year: 2011-12 ACIT, Central Circle-18, vs. Montage Enterprises Pvt. Ltd., New Delhi. C-53, Shashi Garden, Near Pocket-V, Gurudwara, Mayur Vihar, Phase-I, New Delhi. (Appellant) (Respondent) Assessee by Shri M.P. Rasto…

M/S. Montage Enterprises Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed whereas the appeal of the Revenue is dismissed

ITA 6963/DEL/2014[2011-12]Status: DisposedITAT Delhi26 Jul 2018AY 2011-12

Bench: : Shri Amit Shukla & Shri L.P. Sahu

For Appellant: 1. On the facts and in the circumstances of the case
Section 115JSection 14ASection 80I

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member I.T.A. No.6963/Del/2014 Assessment Year: 2011-12 Montage Enterprises Pvt. Ltd., vs. ACIT, Central Circle-18, C-53, Shashi Garden, Near Pocket-V, New Delhi. Gurudwara, Mayur Vihar, Phase-I, New Delhi. PAN: AACCM8173H (Appellant) (Respondent) Assessment Year: 2011-12 ACIT, Central Circle-18, vs. Montage Enterprises Pvt. Ltd., New Delhi. C-53, Shashi Garden, Near Pocket-V, Gurudwara, Mayur Vihar, Phase-I, New Delhi. (Appellant) (Respondent) Assessee by Shri M.P. Rasto…

DCIT, New Delhi vs. M/S. Montage Enterprises Pvt. Ltd., Delhi

Appeal is dismissed

ITA 4906/DEL/2013[2010-11]Status: DisposedITAT Delhi29 Jun 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Atiq Ahmed, Sr.D.RFor Respondent: Shri Ashwani Kr. Aditya Kr., FCA &
Section 115JSection 143(3)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.5124/DEL/2011 Assessment Year: 2008-09 Montage Enterprises Pvt. Ltd., v. DCIT, Central Circle-18, C-53, Shashi Garden, Near New Delhi. Pocket-V, Gurudwara, Mayur Vihar, Phase-I, New Delhi. TAN/PAN: AACCM8173H (Appellant) (Respondent) Assessment Year: 2008-09 ACIT, Central Circle-18, v. Montage Enterprises Pvt. Ltd., New Delhi. C-53, Shashi Garden, Near Pocket-V, Gurudwara, Mayur Vihar, Phase-I, New Delhi. TAN/PAN: AACCM8173H (Appellant) (Respondent) Ass…

DCIT, New Delhi vs. M/S. Montage Enterprises Pvt. Ltd., Delhi

Appeal is dismissed

ITA 475/DEL/2013[2009-10]Status: DisposedITAT Delhi29 Jun 2018AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Atiq Ahmed, Sr.D.RFor Respondent: Shri Ashwani Kr. Aditya Kr., FCA &
Section 115JSection 143(3)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.5124/DEL/2011 Assessment Year: 2008-09 Montage Enterprises Pvt. Ltd., v. DCIT, Central Circle-18, C-53, Shashi Garden, Near New Delhi. Pocket-V, Gurudwara, Mayur Vihar, Phase-I, New Delhi. TAN/PAN: AACCM8173H (Appellant) (Respondent) Assessment Year: 2008-09 ACIT, Central Circle-18, v. Montage Enterprises Pvt. Ltd., New Delhi. C-53, Shashi Garden, Near Pocket-V, Gurudwara, Mayur Vihar, Phase-I, New Delhi. TAN/PAN: AACCM8173H (Appellant) (Respondent) Ass…

M/S Montage Enterprises Pvt. Ltd., New Delhi vs. ACIT, New Delhi

Appeal is dismissed

ITA 4426/DEL/2013[2010-11]Status: DisposedITAT Delhi29 Jun 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Atiq Ahmed, Sr.D.RFor Respondent: Shri Ashwani Kr. Aditya Kr., FCA &
Section 115JSection 143(3)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.5124/DEL/2011 Assessment Year: 2008-09 Montage Enterprises Pvt. Ltd., v. DCIT, Central Circle-18, C-53, Shashi Garden, Near New Delhi. Pocket-V, Gurudwara, Mayur Vihar, Phase-I, New Delhi. TAN/PAN: AACCM8173H (Appellant) (Respondent) Assessment Year: 2008-09 ACIT, Central Circle-18, v. Montage Enterprises Pvt. Ltd., New Delhi. C-53, Shashi Garden, Near Pocket-V, Gurudwara, Mayur Vihar, Phase-I, New Delhi. TAN/PAN: AACCM8173H (Appellant) (Respondent) Ass…

ACIT, New Delhi vs. M/S. Montage Enterprises Pvt. Ltd., New Delhi

Appeal is dismissed

ITA 92/DEL/2012[2008-09]Status: DisposedITAT Delhi29 Jun 2018AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Atiq Ahmed, Sr.D.RFor Respondent: Shri Ashwani Kr. Aditya Kr., FCA &
Section 115JSection 143(3)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.5124/DEL/2011 Assessment Year: 2008-09 Montage Enterprises Pvt. Ltd., v. DCIT, Central Circle-18, C-53, Shashi Garden, Near New Delhi. Pocket-V, Gurudwara, Mayur Vihar, Phase-I, New Delhi. TAN/PAN: AACCM8173H (Appellant) (Respondent) Assessment Year: 2008-09 ACIT, Central Circle-18, v. Montage Enterprises Pvt. Ltd., New Delhi. C-53, Shashi Garden, Near Pocket-V, Gurudwara, Mayur Vihar, Phase-I, New Delhi. TAN/PAN: AACCM8173H (Appellant) (Respondent) Ass…

Montage Enterprises Pvt. Ltd., New Delhi vs. DCIT, New Delhi

Appeal is dismissed

ITA 5124/DEL/2011[2008-09]Status: DisposedITAT Delhi29 Jun 2018AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Atiq Ahmed, Sr.D.RFor Respondent: Shri Ashwani Kr. Aditya Kr., FCA &
Section 115JSection 143(3)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.5124/DEL/2011 Assessment Year: 2008-09 Montage Enterprises Pvt. Ltd., v. DCIT, Central Circle-18, C-53, Shashi Garden, Near New Delhi. Pocket-V, Gurudwara, Mayur Vihar, Phase-I, New Delhi. TAN/PAN: AACCM8173H (Appellant) (Respondent) Assessment Year: 2008-09 ACIT, Central Circle-18, v. Montage Enterprises Pvt. Ltd., New Delhi. C-53, Shashi Garden, Near Pocket-V, Gurudwara, Mayur Vihar, Phase-I, New Delhi. TAN/PAN: AACCM8173H (Appellant) (Respondent) Ass…

Asst CIT Cir 11(5) vs. Jsw Steel Ltd

In the result assessee’s appeal is partly allowed whereas revenue’s appeal is dismissed

ITA 930/BANG/2009[2004-05]Status: DisposedITAT Mumbai13 Jan 2017AY 2004-05

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2004-05

For Appellant: S/Shri Kanchan Kaushal & Hirali Desai, A.RFor Respondent: Shri Alok Johri, CIT D.R
Section 115JSection 139(1)Section 143(3)Section 234BSection 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “J”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER Assessment Year: 2004-05 M/s. JSW Steel Limited, Assistant Commissioner (formerly known as Jindal of Income Tax, Vijaynagar Steel Limited) Circle 11(5), Vs. Jindal Mansion, 5A, Bangalore Dr. G. Deshmukh Marg, Mumbai – 400 026 PAN: AAACJ4323N (Appellant) (Respondent) Assessment Year: 2004-05 Assistant Commissioner M/s. JSW Steel Limited, of Income Tax, (formerly known as Circle-11(5), Jindal Vijaynagar Steel No.14/3, 5th Floor, Vs. Limited) Nrupathunga Road, Jindal…

Jsw Steel Ltd vs. Asst CIT Cir 11(5)

In the result assessee’s appeal is partly allowed whereas revenue’s appeal is dismissed

ITA 923/BANG/2009[2004-05]Status: DisposedITAT Mumbai13 Jan 2017AY 2004-05

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2004-05

For Appellant: S/Shri Kanchan Kaushal & Hirali Desai, A.RFor Respondent: Shri Alok Johri, CIT D.R
Section 115JSection 139(1)Section 143(3)Section 234BSection 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “J”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER Assessment Year: 2004-05 M/s. JSW Steel Limited, Assistant Commissioner (formerly known as Jindal of Income Tax, Vijaynagar Steel Limited) Circle 11(5), Vs. Jindal Mansion, 5A, Bangalore Dr. G. Deshmukh Marg, Mumbai – 400 026 PAN: AAACJ4323N (Appellant) (Respondent) Assessment Year: 2004-05 Assistant Commissioner M/s. JSW Steel Limited, of Income Tax, (formerly known as Circle-11(5), Jindal Vijaynagar Steel No.14/3, 5th Floor, Vs. Limited) Nrupathunga Road, Jindal…

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