Transmission Corporation of AP Ltd. v. CIT

105 Taxmann 742Supreme Court of India1999#5029 most cited
23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Sections most often in play

Section 139(1)Section 143(3)Section 195Section 4Section 40(a)(i)Section 5Section 9

Issues it is cited on

section 115awithholding taxfees for technical servicestax treatypermanent establishmentsection 40(a)(i)section 195assessee in defaultprofits and gains of business or professionnon-residentsection 144c(13)section 201

Judgments citing Transmission Corporation of AP Ltd. v. CIT

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), AHMEDABAD, AHMEDABAD vs. MS. JAGSON COLORCHEM LIMITED, PHASE -II GIDC ESTATE VATVA

In the result, the appeal of the Revenue is dismissed

ITA 1437/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad03 Feb 2026AY 2018-19

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years:2018-19

Section 143(3)Section 195Section 30Section 40

…/- paid to foreign agents. He submitted that in view of this default, the provision of section 40(a)(i) of the Act was squarely applicable. The ld. Sr. DR relied upon the decision of Hon’ble Supreme Court in the case of Transmission Corporation of AP Limited (105 Taxmann 742)(SC) in this regard. 6. Per contra, Shri Karan Shah, the Ld. AR of the assessee submitted that the decision of Hon’ble Supreme Court in the case of Transmission Corporation of AP Limited (supra) was on completely different facts. He submitted that identical issue was involved in assessee’s own case in A.Y. 2013-14 which was decided by the Co…

ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT, INTL, TAX 1(1), CHENNAI

ITA 1240/CHNY/2024[2014-15]Status: DisposedITAT Chennai28 Apr 2025AY 2014-15

Bench: Shri Aby T.Varkey, Hon'Ble & Shri S.R. Raghunatha, Hon'Bleआयकर अपीलसं./Ita Nos.: 1240/Chny/2024 निर्धारण वर्ष / Assessment Year: 2014-15 Aban Offshore Limited, 113, Janpriya Crest, Pantheon Road, Egmore, Chennai - 600 008. Pan: Aaaca 3012H (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By The Deputy Commissioner Of Income Tax, Vs. International Taxation 1(1), Chennai. (प्रत्यर्थी/Respondent) : Shri P. Murali Mohan Rao, Ca (Through Virtual Mode) : Ms. R. Anita, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 19.02.2025 घोषणा की तारीख/Date Of Pronouncement : 28.04.2025 आदेश /O R Der Per S. R. Raghunatha: This Appeal By The Assessee Is Filed Against The Order Of The Commissioner Of Income Tax (Appeals), Chennai-16, Dated 13.03.2024 For The Assessment Year 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal: 1. The Ld. Cit(A) Erred In Not Considering The Fact That The Order Passed U/S.250 Of The Income Tax Act, 1961, Dated 13.03.2024 Is Erroneous Both On Facts & In Law To The Extent The Order Is Prejudicial To The Interest Of The Appellant :-2-:

Section 115ASection 195(2)Section 250Section 44BSection 9(1)Section 9(1)(vi)Section 90

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T.VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, HON'BLE ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.: 1240/Chny/2024 निर्धारण वर्ष / Assessment Year: 2014-15 Aban Offshore Limited, 113, Janpriya Crest, Pantheon Road, Egmore, Chennai - 600 008. PAN: AAACA 3012H (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant by प्रत्यर्थी की ओर से/Respondent by The Deputy Commissioner of Income Tax, Vs. International Taxation 1(1),…

ABAN SINGAPORE PTE LIMITED ,CHENNAI vs. DCIT INTL TAX 1(1), CHENNAI

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

ITA 1329/CHNY/2023[2021-2022]Status: DisposedITAT Chennai17 May 2024AY 2021-2022

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1329/Chny/2023 (िनधा"रण वष" / Assessment Year: 2021-22) & 2. Stay Application No.9/Chny/2024 (In Ita No.1329/Chny/2023) (िनधा"रण वष"/Assessment Year:2021-22) M/S. Aban Singapore Pte. Limited Dcit बनाम/ 113, Pantheon Road, Egmore S.O International Taxation-1(1), Vs. Egmore, Chennai-600 008. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaqca-2845-Q (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Shri P. Murali Mohan Rao (Ca)-Ld. Ar !"थ"कीओरसे/ Respondent By : Shri Nilay Baran Som (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 03-04-2024 घोषणाकीतारीख /Date Of Pronouncement : 17-05-2024

For Appellant: Shri P. Murali Mohan Rao (CA)-Ld. ARFor Respondent: Shri Nilay Baran Som (CIT)- Ld. DR
Section 143(3)Section 144C(5)Section 28Section 40Section 44ASection 44B

…t applicable as the income is not chargeable to tax in India. In this regard, the assessee relied upon the following judicial precedent: i. Decision of Hon'ble Supreme Court of India in case of Transmission Corporation of AP Ltd. vs. CIT vide citation [1999] 105 Taxmann 742 (SC) wherein held – “Section 195 of the Income-tax Act, 1961 - Deduction of tax at source - Other sums – Whether scheme of tax deduction at source applies not only to amount paid which wholly bears ‘income’ character such as salaries, dividends, interest of securities, etc., but also to gross sums, whole of which may not be income or profits…

MICHAEL GRAVES DESIGN GROUP INC.,USA vs. DCIT, CIRCLE- 2(2)(1), INTL. TAXATION, NEW DELHI

In the result, the appeals of the assessee for both the AYs i

ITA 6007/DEL/2018[2015-16]Status: DisposedITAT Delhi18 Jul 2023AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2014-15 & Asstt. Year: 2015-16

For Appellant: Shri Niraj Seth, Advocate &For Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2014-15 & Asstt. Year: 2015-16 Michael Graves Design Vs. DCIT, Group Inc. Circle 2(2)(1) 341, Nassau Street, Delhi. (Intl. Tax) Princeton, New Jersey – 08540 United States of America (Appellant) (Respondent) Assessee by: Shri Niraj Seth, Advocate & Ms. Bansi Patel, CA Department by: Shri Sanjay Kumar, Sr. DR Date of Hearing: 25.04.2023 Date of pronouncement: 18.07.2023 O R D E R PER ASTHA CHANDRA, JM The appeals filed by the assessee are directed against the…

MICHAEL GRAVES DESIGN GROUP INC.,USA vs. DCIT, CIRCLE- 2(2)(1), INTL. TAXATION, NEW DELHI

In the result, the appeals of the assessee for both the AYs i

ITA 7683/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Jul 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2014-15 & Asstt. Year: 2015-16

For Appellant: Shri Niraj Seth, Advocate &For Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2014-15 & Asstt. Year: 2015-16 Michael Graves Design Vs. DCIT, Group Inc. Circle 2(2)(1) 341, Nassau Street, Delhi. (Intl. Tax) Princeton, New Jersey – 08540 United States of America (Appellant) (Respondent) Assessee by: Shri Niraj Seth, Advocate & Ms. Bansi Patel, CA Department by: Shri Sanjay Kumar, Sr. DR Date of Hearing: 25.04.2023 Date of pronouncement: 18.07.2023 O R D E R PER ASTHA CHANDRA, JM The appeals filed by the assessee are directed against the…

DOOSAN POWER SYSTEMS INDIA P.LTD,HARYANA vs. JCIT CORPORATE CIRCLE-1(1), CHENNAI

In the result, the appeals filed by the assessee in ITA

ITA 665/CHNY/2020[2013-14]Status: DisposedITAT Chennai23 Jun 2023AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.: 1885/Chny/2017 & 665/Chny/2020 िनधा"रण वष" /Assessment Year:2013-14 Doosan Power Systems India The Jcit / Dcit, Pvt. Ltd., V. Corporate Circle -1(1), 16Th Floor, Dlf Square, Chennai. Jacaranda Marg, Near Nh-8, Dlf Phase-Ii, Gurgaon – 122 002. Pan: Aabcb 5946J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Sandeep Bagmar, Advocate ""यथ" क" ओर से/Respondent By : Shri A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 12.06.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.06.2023

For Appellant: Shri Sandeep Bagmar, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)Section 154

…अपीलीय अिधकरण, ‘डी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1885/CHNY/2017 & 665/CHNY/2020 िनधा"रण वष" /Assessment Year:2013-14 Doosan Power Systems India The JCIT / DCIT, Pvt. Ltd., v. Corporate Circle -1(1), 16th Floor, DLF Square, Chennai. Jacaranda Marg, Near NH-8, DLF Phase-II, Gurgaon – 122 002. PAN: AABCB 5946J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Sandeep Bagmar,…

DOOSAN POWER SYSTEMS INDIA PRIVATE LIMITED,HARYANA vs. DCIT CORPORATE CIRCLE 1(1), CHENNAI

In the result, the appeals filed by the assessee in ITA

ITA 1885/CHNY/2017[2013-14]Status: DisposedITAT Chennai23 Jun 2023AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.: 1885/Chny/2017 & 665/Chny/2020 िनधा"रण वष" /Assessment Year:2013-14 Doosan Power Systems India The Jcit / Dcit, Pvt. Ltd., V. Corporate Circle -1(1), 16Th Floor, Dlf Square, Chennai. Jacaranda Marg, Near Nh-8, Dlf Phase-Ii, Gurgaon – 122 002. Pan: Aabcb 5946J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Sandeep Bagmar, Advocate ""यथ" क" ओर से/Respondent By : Shri A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 12.06.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.06.2023

For Appellant: Shri Sandeep Bagmar, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)Section 154

…अपीलीय अिधकरण, ‘डी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1885/CHNY/2017 & 665/CHNY/2020 िनधा"रण वष" /Assessment Year:2013-14 Doosan Power Systems India The JCIT / DCIT, Pvt. Ltd., v. Corporate Circle -1(1), 16th Floor, DLF Square, Chennai. Jacaranda Marg, Near NH-8, DLF Phase-II, Gurgaon – 122 002. PAN: AABCB 5946J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Sandeep Bagmar,…

THE COMMISSIONER OF INCOME-TAX vs. M/S BANGALORE METRO RAIL CORPORATION LTD

ITA/60/2014HC Karnataka30 Jun 2022

Bench: P.S.DINESH KUMAR,ANANT RAMANATH HEGDE

Section 260Section 9(1)(vii)

…I.T.A. No.60/2014 C/W I.T.A. No.59/2014 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF JUNE, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MR. JUSTICE ANANT RAMANATH HEGDE I.T.A No.60 OF 2014 C/W I.T.A. No.59 OF 2014 IN I.T.A No.60 OF 2014 BETWEEN : 1. THE COMMISSIONER OF INCOME-TAX TDS, NO.59…

THE COMMISSIONER OF INCOME-TAX vs. M/S BANGALORE METRO RAIL CORPORATION LTD.,

ITA/59/2014HC Karnataka30 Jun 2022

Bench: P.S.DINESH KUMAR,ANANT RAMANATH HEGDE

Section 260Section 9(1)(vii)

…I.T.A. No.60/2014 C/W I.T.A. No.59/2014 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF JUNE, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MR. JUSTICE ANANT RAMANATH HEGDE I.T.A No.60 OF 2014 C/W I.T.A. No.59 OF 2014 IN I.T.A No.60 OF 2014 BETWEEN : 1. THE COMMISSIONER OF INCOME-TAX TDS, NO.59…

BANGALORE METRO RAIL CORPORATION vs. DEPUTY COMMISSIONER OF INCOME TAX

The appeals are allowed in part

ITA/673/2016HC Karnataka28 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 12ASection 194JSection 260Section 260A

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.673/2016 C/W I.T.A.No.671/2016 & I.T.A.No.672/2016 IN I.T.A.No.673/2016: BETWEEN : BANGALORE METRO RAIL CORPORATION LIMITED, 3RD FLOOR, BMTC COMPLEX, K.H.ROAD, SHANTI NAGAR, BENGALURU-560027 ...APPELLANT (BY SRI A.SHANKAR, SENIOR COUNSEL A/W SRI BHAIRAV KUTTAIAH, ADV.) AND : DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-16(1) 4TH FLOOR, HMT BHAVAN, BENGALURU-560032…

SHRI RATNESH METAL INDUSTRIES PRIVATE LIMITED,,AHMEDABAD vs. DCIT, CIRCLE-3(1)(2),, AHMEDABAD

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 50/AHD/2018[2009-10]Status: DisposedITAT Ahmedabad07 Apr 2021AY 2009-10

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

For Respondent: Shri S.S. Shukla, Sr.DR
Section 143(1)Section 147Section 148

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (Conducted through Virtual Court) BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI AMARJIT SINH, ACCOUNTANT MEMBER ITA No.50, 51, 52 and 53/Ahd/2018 "नधा"रण वष"/ Asstt.Year : 2009-10, 2010-11, 2011-12 and 2013-14 Ratnesh Metal Industries P.Ltd. DCIT, Cir.3(1)(2) Ahmedabad. C/o. Mehta Lodha & Co. Vs. Chartered Accountants 105, Sakar-I, Ashram Road Ahmedabad 380 009. PAN : AAACR 9219 H (Applicant) (Responent) : Shri P.D. Shah, AR Assessee by Revenue by : Shri S.S. Shukla, Sr.DR सुनवाई क" तार"ख/Date of…

MICRO INKS PVT. LTD., ( FORMERLY KNOWN AS MICRO INKS LTD.),VAPI vs. THE INCOME TAX OFFICER, ( INTL. TAXN.), SURAT

In the result, appeal of the assessee is allowed

ITA 2707/AHD/2014[2012-13]Status: DisposedITAT Surat14 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

Section 201Section 5Section 5(2)Section 9(1)Section 9(1)(v)Section 9(1)(vb)

…ITO,(Int. Taxation), Surat Vs. Micro Inks Ltd.: Vice-Versa /ITA No’s.2375 & 2707/AHD/2014 for A.Y. 2012-13 Page 1 of 27 आयकरअपील"यअ"धकरण, सुरत"यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, Hon'ble JUDICIAL MEMBER AND SHRI O.P.MEENA, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.2375/AHD/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. s. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [PAN: AAACH 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/AHD/2014 "नधा"रण वष"/Asse…

THE ITO, (INTERNATIONAL TAXATION),, SURAT vs. MICRO INKS LIMITED,, VAPI

In the result, appeal of the assessee is allowed

ITA 2375/AHD/2014[2012-13]Status: DisposedITAT Surat14 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

Section 201Section 5Section 5(2)Section 9(1)Section 9(1)(v)Section 9(1)(vb)

…ITO,(Int. Taxation), Surat Vs. Micro Inks Ltd.: Vice-Versa /ITA No’s.2375 & 2707/AHD/2014 for A.Y. 2012-13 Page 1 of 27 आयकरअपील"यअ"धकरण, सुरत"यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, Hon'ble JUDICIAL MEMBER AND SHRI O.P.MEENA, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.2375/AHD/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. s. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [PAN: AAACH 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/AHD/2014 "नधा"रण वष"/Asse…

ACIT, CIR-5(2), KOLKATA , KOLKATA vs. M/S. BATIVALA & KARANI SECURITIES (INDIA) (P) LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1812/KOL/2017[2010-11]Status: DisposedITAT Kolkata05 Dec 2018AY 2010-11

Bench: Hon’Ble Shri S.S.Godara, Jm & Hon’Ble Shri M.Balaganesh, Am] I.T.A No. 1812/Kol/2017 Assessment Year : 2010-11 Acit, Circle-5(2), Kolkata -Vs- M/S Batlivala & Karnani Securities (I)(P) Ltd. [Pan: Aabcb 4650 R] (Appellant) (Respondent)

For Appellant: Shri Robin Chowdhury, Addl. CITFor Respondent: Shri Arvind Agarwal, Advocate
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Hon’ble Shri M.Balaganesh, AM] I.T.A No. 1812/Kol/2017 Assessment Year : 2010-11 ACIT, Circle-5(2), Kolkata -vs- M/s Batlivala & Karnani Securities (I)(P) Ltd. [PAN: AABCB 4650 R] (Appellant) (Respondent) For the Appellant : Shri Robin Chowdhury, Addl. CIT For the Respondent : Shri Arvind Agarwal, Advocate Date of Hearing : 03.12.2018 Date of Pronouncement : 05.12.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax(Appeals)-8, Kolkat…

TEKI VENKATA RAMA RAO,,KAKINADA vs. THE ITO,, KAKINADA

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 151/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam10 Aug 2018AY 2012-2013

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.151/Viz/2017 (धििाारण िर्ा/Assessment Year:2012-13) Sri Teki Venkata Ramana Rao Vs. Income Tax Officer D.No.11-2-10 (International Taxation) Seshasai Street Kakinada Ramarao Peta Kakinada, E.G.Dist [Pan :Affpt6413G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri I.Kama Sastry, Ar प्रत्यार्थी की ओर से/ Respondent By : Shri V.Appala Raju, Dr सुनवाई की तारीख / Date Of Hearing : 25.07.2018 10.08.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri I.Kama Sastry, ARFor Respondent: Shri V.Appala Raju, DR
Section 195Section 201Section 201(1)Section 201(2)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.151/Viz/2017 (धििाारण िर्ा/Assessment Year:2012-13) Sri Teki Venkata Ramana Rao Vs. Income Tax Officer D.No.11-2-10 (International Taxation) SeshaSai Street Kakinada Ramarao Peta Kakinada, E.G.Dist [PAN :AFFPT6413G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant by : Shri I.Kama…

DCIT, CIRCLE-1(1), BHUBANESWAR, BHUBANESWAR vs. M/S. PARADEEP PHOSPHATES LIMITED, BHUBANESWAR

In the result, appeal filed by the revenue is dismissed and that of

ITA 289/CTK/2014[2010-11]Status: DisposedITAT Cuttack04 Aug 2017AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2010-2011

For Appellant: Shri B.K.MohapatraFor Respondent: Shri Kunal Singh, CIT DR
Section 195Section 195(1)Section 195(2)Section 197Section 263Section 40Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year : 2010-2011 DCIT, Circle 1(1), Vs. Paradeep Phosphates Bhubaneswar. Limited, Bayan Bhawan, Pt. Jawaharlal Nehru Marg, Bhubaneswar. PAN/GIR No. AABCP 327 (Appellant) .. ( Respondent) Assessment Year : 2010-2011 Paradeep Phosphates Vs. DCIT, Circle 1(1), Limited, Bayan Bhawan, Pt. Bhubaneswar. Jawaharlal Nehru Marg, Bhubaneswar PAN/GIR No. AABCP 327 (Appellant) .. ( Respondent) Assessee by : Shri B.K.Mohapatra Revenue by : Shri Kunal Singh, CIT DR Date…

ITO (IT), KOLKATA, KOLKATA vs. M/S. ELECTROSTEEL CASTING LIMITED., KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 2249/KOL/2014[2011-2012]Status: DisposedITAT Kolkata07 Jul 2017AY 2011-2012

Bench: Hon’Ble Sri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 2249/Kol/2014 Assessment Year : 2011-12 I.T.O. (International Taxation), -Vs.- M/S. Electrosteel Casting Ltd. Kolkata Kolkata [Pan : Aaace 4975 B] (Respondent) (Appellant) For The Appellant : None For The Respondent : Shri Ravi Tulsiyan, Fca Date Of Hearing : 14.06.2017. Date Of Pronouncement : 07.07.2017 Order

For Appellant: NoneFor Respondent: Shri Ravi Tulsiyan, FCA
Section 143(3)Section 195Section 201Section 5(2)Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Sri A.T.Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 2249/Kol/2014 Assessment Year : 2011-12 I.T.O. (International Taxation), -vs.- M/s. Electrosteel Casting Ltd. Kolkata Kolkata [PAN : AAACE 4975 B] (Respondent) (Appellant) For the Appellant : None For the Respondent : Shri Ravi Tulsiyan, FCA Date of Hearing : 14.06.2017. Date of Pronouncement : 07.07.2017 ORDER Per M.Balaganesh, AM 1. This appeal of the assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals) -VI, Kolkata [ in short the ld CITA] in App…

The Commissioner of Income Tax I vs. Mesmer Technologies Ltd

The appeals are allowed in part

ITTA/673/2016HC Telangana15 Dec 2016

Bench: SANJAY KUMAR,M.S.K.JAISWAL

Section 12ASection 194JSection 260Section 260A

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.673/2016 C/W I.T.A.No.671/2016 & I.T.A.No.672/2016 IN I.T.A.No.673/2016: BETWEEN : BANGALORE METRO RAIL CORPORATION LIMITED, 3RD FLOOR, BMTC COMPLEX, K.H.ROAD, SHANTI NAGAR, BENGALURU-560027 ...APPELLANT (BY SRI A.SHANKAR, SENIOR COUNSEL A/W SRI BHAIRAV KUTTAIAH, ADV.) AND : DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-16(1) 4TH FLOOR, HMT BHAVAN, BENGALURU-560032…

D.C.I.T CIR - 4,KOLKATA, KOLKATA vs. M/S MADHU JAYANTI INTERNATIONAL, KOLKATA

In the result, Revenue’s appeal stands dismissed

ITA 1011/KOL/2013[2008-09]Status: DisposedITAT Kolkata20 Jul 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2008-09

Section 143(2)Section 143(3)Section 172Section 197Section 197ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Year:2008-09 DCIT, Circle-4, M/s Madhu jayanti बनाम Kolkata, P-7, International Ltd, 46, B.B. / Gangduly, Street, 3rd Floor, Chowringhee Square, V/s. Kolkata-700 069 Kolkata-700 012 [PAN No.AABCM 7502 R] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Pinaki Mukherjee, JCIT-DR अपीलाथ" क" ओर से/By Appellant Shri Aakash Monsinka, AR ""यथ" क" ओर से/By Respondent 01-06-2016 सुनवाई क" तार"ख/Date of Hearing 20-07-2016 घोषणा क" तार"ख/Date of Pronouncement आ…

M/S BALMER LAWRIES & CO. LTD.,KOLKATA vs. INCOME TAX OFFICER(IT) WD-1(1), KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

ITA 2079/KOL/2014[2012-2013]Status: DisposedITAT Kolkata27 Apr 2016AY 2012-2013

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2012-13 M/S Balmer Lawrie & Co. V/S. Income Tax Officer Ltd., 21, N.S.Road, (International Taxation), Kolkata-700 001 Ward-1(1), Aayakar [Pan No. Aabcb 0984 E] Bhawan (Poorva), 2Nd Floor, R. No.215, 110, Shanti Pally, Kolkata- 700 107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri M.K.Poddar, Sr-Advocate अपीलाथ" क" ओर से/By Appellant Shri C.P.Bhatia, Jcit-Dr ""यथ" क" ओर से/By Respondent 18-02-2016 सुनवाई क" तार"ख/Date Of Hearing 27-04-2016 घोषणा क" तार"ख/Date Of Pronouncement

Section 195Section 201(1)Section 5(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Mahavir Singh, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2012-13 M/s Balmer Lawrie & Co. V/s. Income Tax Officer Ltd., 21, N.S.Road, (International Taxation), Kolkata-700 001 Ward-1(1), Aayakar [PAN No. AABCB 0984 E] Bhawan (Poorva), 2nd Floor, R. No.215, 110, Shanti Pally, Kolkata- 700 107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri M.K.Poddar, SR-Advocate अपीलाथ" क" ओर से/By Appellant Shri C.P.Bhatia, JCIT-DR ""यथ" क" ओर से/By Respondent 18-02-2016 सुनवाई क" तार"ख/Date of Hearing 27-04-2016 घोषणा क" तार…

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