Which sections of the Income Tax Act does Trib.) Goldman Sachs Services (P) Ltd. v. JCIT come up under?

It is most often cited in judgments turning on Section 37(1), Section 80G, Section 143(3), Section 263, Section 135, Section 142(1).

Trib.) Goldman Sachs Services (P) Ltd. v. JCIT

Q: How many judgments cite Trib.) Goldman Sachs Services (P) Ltd. v. JCIT?

30 judgments on BharatTax cite Trib.) Goldman Sachs Services (P) Ltd. v. JCIT (117 Taxmann.com 535), spanning 2021 to 2026.

117 Taxmann.com 535Income Tax Appellate Tribunal2020#3900 most cited

What is Trib.) Goldman Sachs Services (P) Ltd. v. JCIT authority for?

Donations eligible for deduction under Section 80G can be remitted back to the Assessing Officer for verification of receipts and eligibility.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Also referred to as

Goldman Sachs Services Pvt Ltd v JCIT · section 80G · donation receipts · eligibility · AO verification · remission · Bangalore Tribunal

Sections most often in play

Section 37(1)Section 80G Section 143(3)Section 263 Section 135 Section 142(1)Section 144B Section 40A(2)(a)

Issues it is cited on

section 80g(1)section 80g(2)(a)section 80g(2)section 135 csr expenditure section 40a(2)(a)captive service provider section 30 management fees section 37(1)section 80g application of income

Judgments citing Trib.) Goldman Sachs Services (P) Ltd. v. JCIT

HERE SOLUTIONS INDIA PRIVATE LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (CIRCLE 4(2)(1), MUMBAI), MUMBAI

In the result, appeal of the assessee is allowed

ITA 6658/MUM/2025[2022-2023]Status: DisposedITAT Mumbai30 Jan 2026AY 2022-2023

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2022-23

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri Pravin Salunkhe, Sr. DR

Section 144C(5)Section 37Section 37(1)Section 80GSection 80G(1)(i)Section 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2022-23 Here Solutions India Private The Deputy Commissioner of Limited Income Tax, Circle-4(2)(1), 11th Floor, Central B Wing, Mumbai Nesco IT Park, Tower 4, Nesco Complex, Vs. Western Express Highway, Goregaon East, Mumbai - 400063 (PAN: AACCN7231R) (Appellant) (Respondent) Present for: Assessee : Shri Ketan Ved, CA Revenue : Shri Pravin Salunkhe, Sr. DR Date of Hearing : 02.12.2025 Date of Pronouncement : 30.01.2026 O R D E R PER GIRISH AGRAWAL, ACCOUNTAN…

ACIT, CIRCLE-7(1), DELHI, DELHI vs. FIS GLOBAL BUSINESS SOLUTIONS INDIA PRIVATE LIMITED, DELHI

In the result, the appeal of the revenue as well as cross objection of the assessee are dismissed

ITA 5002/DEL/2025[2020-21]Status: DisposedITAT Delhi14 Jan 2026AY 2020-21

Bench: Shri C.N. Prasad & Shri Naveen Chandra[Assessment Year: 2020-21] Dcit Vs. Fis Global Business Solutions New Delhi India Private Limited S-405, Lower Ground Floor, Greater Kailash, Part Ii New Delhi Pan No.Aaach2851H Appellant Respondent Co. No. 213/Del/2025 (In Ita No.5002/Del/2025) [Assessment Year: 2020-21] Fis Global Business Vs. Dcit Solutions India Private New Delhi Limited S-405, Lower Ground Floor, Greater Kailash, Part Ii New Delhi Pan No.Aaach2851H Appellant Respondent Revenue By Ms. Ankush Kalra, Sr. Dr Assessee By Sh. Vishal Kalra, Advocate Ms. Reema Grewal, Ca Sh. Kashish Gupta, Advocate Date Of Hearing 18.11.2025 Date Of Pronouncement 14.01.2026

Section 143(2)Section 37(1)

…g (P.) Ltd. vs PCIT: [2021] 91 ITR(T) 80 (Kol. -Trib.) * FNF India (P.) Ltd. vs ACIT: [2021] 133 133 taxmann.com 251 (Bang. Trib.) * Allegis Services (India) Pvt. Ltd. vs ACIT: ITA NO. 1693/2019 (Bang.-Trib.) * Goldman Sachs Services Pvt. Ltd. vs JCIT: [2020] 117 Taxmann.com 535 (Bang. - Trib. *. Sling Media (P.) Ltd. Vs. DCIT IT (TP) A No.375/Bang/2015 (Bang.Trib.) * Interglobe Technology Quotient (P.) Ltd. ACIT [2024] 163 taxmann.com 542 (Delhi - Trib.) * First American (India) Pvt. Ltd. Vs ACIT: ITA No. 1762/Bang/2019 1.5. During hearing the Bench observed that for 80G allowability the issue can be remitted ba…

JEWELEX INDIA PRIAVTE LIMITED,MUMBAI vs. DCIT CIRCLE-14(1)(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 5285/MUM/2025[2020-21]Status: DisposedITAT Mumbai05 Jan 2026AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarjewelex India Private V/S. Deputy Commissioner Of Limited बनाम Income Tax, Circle – 401 Trade Centre, Bandra 14(1)(1), Aayakar Bhavan, Kurla Complex, Bandra Maharishi Karve Marg, (East), Mumbai – 400 098, Mumbai – 400 020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcj4523H Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Nitesh Joshi, ARFor Respondent: Ms. Kavitha Kaushik, (Sr. DR)

Section 135Section 143(3)Section 37Section 37(1)Section 43(6)(c)Section 80G

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Jewelex India Private v/s. Deputy Commissioner of Limited बनाम Income Tax, Circle – 401 Trade Centre, Bandra 14(1)(1), Aayakar Bhavan, Kurla Complex, Bandra Maharishi Karve Marg, (East), Mumbai – 400 098, Mumbai – 400 020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCJ4523H Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Nitesh Joshi, AR Respondent by : Ms. Kavitha Kaushik, (Sr. DR) Date of Hearing 12.12.2025 Date of Pronoun…

M/S. TEGA INDUSTRIES LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA

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

ITA 1875/KOL/2024[2020-2021]Status: DisposedITAT Kolkata11 Dec 2025AY 2020-2021

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 144Section 144C(5)Section 92BSection 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1875/KOL/2024 Assessment Year: 2020-21 M/s. Tega Industries Limited D.C.I.T., Circle -11(1), Kolkata Vs. (Appellant) (Respondent) PAN: AABCT2074M Appearances: Assessee represented by : Ketan Ved AR. Department represented by : Subrata Aich, Sr. DR. Date of concluding the hearing : 12-September-2025 Date of pronouncing the order : 11-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Assess…

BHARAT SERUMS AND VACCINES LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CIRCLE 15(1)(2), MUMBAI

In the result, grounds of appeal raised by the assessee are allowed

ITA 2780/MUM/2025[2020-2021]Status: DisposedITAT Mumbai18 Nov 2025AY 2020-2021

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarbharat Serums & V/S. Deputy Commissioner Of Vaccines Limited बनाम Income Tax, Circle – 15(1)(2), 3Rd Floor, Liberty Tower, Aayakar Bhavan, Mumbai – Airoli, Navi Mumbai – 400 020, Maharashtra 400708, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacb2431M Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Manoj Mundra,ARFor Respondent: Shri Leyaqat Ali Aafaqui (Sr.DR)

Section 142(1)Section 143(3)Section 263Section 37(1)Section 80GSection 80G(5)

…IN THE INCOME-TAX APPELLATE TRIBUNAL”B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Bharat Serums and v/s. Deputy Commissioner of Vaccines Limited बनाम Income Tax, Circle – 15(1)(2), 3rd Floor, Liberty Tower, Aayakar Bhavan, Mumbai – Airoli, Navi Mumbai – 400 020, Maharashtra 400708, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACB2431M Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Manoj Mundra,AR Respondent by : Shri Leyaqat Ali Aafaqui (Sr.DR) Date of Hearing 01.10.2025 Date of Pronouncement 18.11.2025 आदेश / O R D E…

CHEMBOND CHEMICALS LTD ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX PCIT -6, MUMBAI

In the result, appeal of the assessee is allowed

ITA 3299/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Oct 2025AY 2020-21

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Shri. Dhiren Talati, CAFor Respondent: Shri R.A Dhyani, CIT DR

Section 142(1)Section 143(3)Section 263Section 37(1)Section 80Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2020-21 Chembond Chemicals Ltd Principal Commissioner of B/23 2nd Floor, Todi Income Tax PCIT -6, Industrial Estate, Mumbai New Sunmill Compound, Vs. Lower Parel, Mumbai - 400013 (PAN: AAACC5467A) (Appellant) (Respondent) Present for: Assessee : Shri. Dhiren Talati, CA Revenue : Shri R.A Dhyani, CIT DR Date of Hearing : 09.10.2025 Date of Pronouncement : 31.10.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against th…

TOWNSHIP REAL ESTATE DEVELOPERS PRIVATE LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX -6, MUMBAI

In the result, grounds of appeal raised by the assessee are allowed

ITA 3303/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Sept 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankartownship Real Estate V/S. Principal Commissioner Of Developers Private Limited, बनाम Income Tax– 6, Room No. C-62, Vibgyor Tower, Bandra 501, 5Th Floor, Aaykar Kurla Complex, Bandra - East, Bhawan, Maharishi Karve Mumbai –400 051, Maharashtra Road, Mumbai–400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabct7356E Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Nishith Khatri, ARFor Respondent: Shri Ritesh Misra, (CIT-DR)

Section 135Section 143(3)Section 144BSection 263Section 80G

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Township Real Estate v/s. Principal Commissioner of Developers Private Limited, बनाम Income Tax– 6, Room No. C-62, Vibgyor Tower, Bandra 501, 5th Floor, Aaykar Kurla Complex, Bandra - East, Bhawan, Maharishi Karve Mumbai –400 051, Maharashtra Road, Mumbai–400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCT7356E Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Nishith Khatri, AR Respondent by : Shri Ritesh Misra, (CIT-DR) Date of Heari…

EMAIL PHARMACEUICAL INDUSTRIES PVT LTD,MUMBAI vs. PCIT-4 , MUMBAI

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

ITA 2079/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Sept 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarm/S Emil Pharmaceutical V/S. Principal Commissioner Of Industries Pvt. Ltd. बनाम Income Tax-4 101, Mangalam, Kulupwadi Room No. 629, Aayakar Road, Borivali East, Mumbai Bhawan, Maharishi Karve –400101, Maharashtra Road, Mumbai–400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace0922A Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Anil Thakrar, CA (Virtually appeared)For Respondent: Shri Hemanshu Joshi, (Sr. DR)

Section 115BSection 142(1)Section 143(3)Section 263Section 80G

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER M/s Emil Pharmaceutical v/s. Principal Commissioner of Industries Pvt. Ltd. बनाम Income Tax-4 101, Mangalam, Kulupwadi Room No. 629, Aayakar Road, Borivali East, Mumbai Bhawan, Maharishi Karve –400101, Maharashtra Road, Mumbai–400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE0922A Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Anil Thakrar, CA (Virtually appeared) Respondent by : Shri Hemanshu Joshi, (Sr. DR) Date of Hearing 23.07…

AUGMONT ENTERPRISES PRIVATE LIMITED,MUMBAI vs. ACIT - CIRCLE 6(1)(2), MUMBAI

In the result, appeal filed by the assessee is allowed in above terms

ITA 3096/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Sept 2025AY 2020-21

Bench: Shriom Prakash Kant & Shri Raj Kumar Chauhanaugmont Enterprises Pvt. Ltd. Acit Circle-6(1)(2), 201, A/B & 202, 2Nd Floor, Trade Vs. R. No. 506, 5Th Floor, Aayakar World, D-Wing, Kamala Mills Bhavan, Mumbai-400 020 Compound, S. B. Marg, Lower Parel (West), Mumbai-400 003. Pan: Aagcr3007D (Appellant) (Respondent) Assessee Represented By : Ms. Ridhisha Jain, Ld. Ar Department Represented By : Shri Rajesh Kumar Yadav, Ld. Dr Date Of Conclusion Of Hearing : 05.08.2025 Date Of Pronouncement : 12.09.2025

Section 143(2)Section 143(3)Section 263Section 37(1)Section 41Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRIOM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Augmont Enterprises Pvt. Ltd. ACIT Circle-6(1)(2), 201, A/B & 202, 2nd Floor, Trade Vs. R. No. 506, 5th floor, Aayakar World, D-Wing, Kamala Mills Bhavan, Mumbai-400 020 Compound, S. B. Marg, Lower Parel (West), Mumbai-400 003. PAN: AAGCR3007D (Appellant) (Respondent) Assessee Represented by : Ms. Ridhisha Jain, Ld. AR Department Represented by : Shri Rajesh Kumar Yadav, Ld. DR Date of conclusion of Hearing : 05.08.2025 Date of Pronouncement : 12.09.2025 O R D E R…

CHEMICAL PROCESS PIPING PVT LTD ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX -6, MUMBAI

In the result, the appeal filed by the assessee is allowed in above terms

ITA 2953/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Sept 2025AY 2020-21

Bench: Shriom Prakash Kant & Shri Raj Kumar Chauhanm/S. Chemical Process Piping Pcit, Mumbai-6, Pvt. Ltd. Vs. R. No. 501, Aayakar Bhavan, Ground Floor, Cpe Plot, B.S.D. Marg, Churchgate, Mumbai-400 Govandi, Mumbai-400 088 020 Pan: Aaccc6212D (Appellant) (Respondent) Assessee Represented By : Shri Nishit Gandhi & Shri Harshad Shah, Ld. Ars Department Represented By : Shri R. A. Dhyani, Ld. Dr Date Of Conclusion Of Hearing : 12.06.2025 Date Of Pronouncement : 12.09.2025

Section 143(3)Section 263Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRIOM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER M/s. Chemical Process Piping PCIT, Mumbai-6, Pvt. Ltd. Vs. R. No. 501, Aayakar Bhavan, Ground Floor, CPE Plot, B.S.D. Marg, Churchgate, Mumbai-400 Govandi, Mumbai-400 088 020 PAN: AACCC6212D (Appellant) (Respondent) Assessee Represented by : Shri Nishit Gandhi & Shri Harshad Shah, Ld. ARs Department Represented by : Shri R. A. Dhyani, Ld. DR Date of conclusion of Hearing : 12.06.2025 Date of Pronouncement : 12.09.2025 O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. Thi…

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

ITA 1252/PUN/2025[2018-19]Status: DisposedITAT Pune30 Jul 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 115JSection 135Section 142(1)Section 143(3)Section 263Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.1252/PUN/2025 Assessment year : 2018-19 Capgemini Technology Services India Ltd. Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase III, MIDC SEZ, Village Man, Taluka Mulshi, Pune - 411057 PAN: AABCM4573E (Appellant) PCIT, Pune-1 Vs. (Respondent) Assessee by Shri Nikhil S Pathak Department by Shri Amol Khairnar, CIT-DR Date of hearing 29-07-2025 Date of pronouncement 30-07-2025 ORDER PER R.K. PANDA, VP: This appeal filed by the assessee is directed against the orde…

GLITCH MEDIA PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - 1(3)(1), MUMBAI

In the result the appeal filed by the assessee stands partly\nallowed

ITA 2178/MUM/2025[2020-21]Status: DisposedITAT Mumbai24 Jul 2025AY 2020-21

Section 139(1)Section 143(1)Section 143(3)Section 234ASection 234BSection 234CSection 250Section 36(1)(va)Section 37(1)Section 40

…19, dated 29.04.2020\n(2) decision of Hon'ble Bangalore Tribunal in case of Allegis\nservices(India) Pvt. Ltd. ITA.No.1693/Bang/2019, dated 09.03.2020.\n(3) decision of Hon'ble Bangalore Tribunal in case of Goldman Sachs\nservices Pvt. Ltd. reported in (2020) 117 Taxmann.com 535\n(4) decision of Hon'ble Bangalore Tribunal in case of FNF India (P.) Ltd.\nvs. Assistant Commissioner of Income-tax reported in [2021] 133\ntaxmann.com 251\nThe Ld.AO rejected the submissions of the assessee. The Ld.AO\nfurther, made disallowances u/s.36(1)(va) of the Act amounting\nto Rs.9,24,959/- and also enormously made double additi…

E-XPRESS INTERACTIVE SOFTWARE PRIVATE LIMITED,MUMBAI vs. PCIT-04, MUMBAI

In the result, appeals of the revenue are dismissed

ITA 1951/MUM/2025[2020-21]Status: DisposedITAT Mumbai24 Jul 2025AY 2020-21

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am E-Xpress Interactive Software Private Pcit-4, Limited Mumbai 401, 4Th Floor, Wester Edge 1, Vs. Western Express High Way, Borivali (E), Mumbai-400 066

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Ritesh Misra

Section 143(3)Section 263Section 37Section 37(1)Section 80CSection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM E-xpress Interactive Software Private PCIT-4, Limited Mumbai 401, 4th Floor, Wester Edge 1, Vs. Western Express High Way, Borivali (E), Mumbai-400 066 PAN/GIR No. AAACE 6838 R (Appellant) : (Respondent) Appellant by : Shri Bhupendra Shah Respondent by : Shri Ritesh Misra Date of Hearing : 16.07.2025 Date of Pronouncement : 24.07.2025 O R D E R Per Saktijit Dey, VP: This is an appeal by the assessee against order dated 21.03.2025, passed u/s. 263 of the Income Tax Act, 1961 (‘the Act’) by learned…

THE RUBY MILLS LIMITED,MUMBAI vs. PCIT (CENTRAL) - 8, MUMBAI

In the result, appeals of the revenue are dismissed

ITA 3035/MUM/2025[2020-21]Status: DisposedITAT Mumbai27 Jun 2025AY 2020-21

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) The Ruby Mills Limited Pr. Commissioner Of Income Tax 11Th Floor, Ruby House A, Vs (Central)-5, Aayakar Bhawan, J.K. Sawant Marg, Dadar West, Mumbai-400020. Mumbai – 400028. [Pan No. Aaact0220G] Appellant / Assessee Respondent / Revenue

Section 143(3)Section 254(1)Section 263Section 263(1)Section 68Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) The Ruby Mills Limited Pr. Commissioner of Income Tax 11th Floor, Ruby House A, Vs (Central)-5, Aayakar Bhawan, J.K. Sawant Marg, Dadar West, Mumbai-400020. Mumbai – 400028. [PAN No. AAACT0220G] Appellant / Assessee Respondent / Revenue Assessee by Ms. Simran Dhawan & Ravi Ganatra Advocates Revenue by Shri Umashankar Prasad, CIT-DR Date of institution of appeal 30.04.2025 Date of hearing 26.06.2025 Date of pronouncement 27.06.2025 Order under section…

RAJ SHIPPING AGENCIES LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX -5, MUMBAI

In the result, appeals of the revenue are dismissed

ITA 2853/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Jun 2025AY 2020-21

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) Raj Shipping Agencies Limited Pr. Commissioner Of Income Tax- Banaji Mansion, 17 Banaji Street Fort, Vs 5, Aayakarbhawan, Mumbai – 400023. Mumbai-400020. [Pan No. Aaacr3051R] Appellant / Assessee Respondent / Revenue

Section 143(3)Section 254(1)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) Raj Shipping Agencies Limited Pr. Commissioner of Income Tax- Banaji Mansion, 17 Banaji Street Fort, Vs 5, AayakarBhawan, Mumbai – 400023. Mumbai-400020. [PAN No. AAACR3051R] Appellant / Assessee Respondent / Revenue Assessee by Shri Nitish Joshi, Advocate / (AR) Revenue by Shri Umashankar Prasad, CIT-DR Date of institution of appeal 25.04.2025 Date of hearing 25.06.2025 Date of pronouncement 25.06.2025 Order under section 254(1) of Income Tax Act PE…

DALAL AND BROACHA STOCK BROKING PVT LTD,MUMBAI vs. PR. COMMISSIONER OF INCOME TAX-4, MUMBAI

In the result, appeals of the revenue are dismissed

ITA 2718/MUM/2025[2020-21]Status: DisposedITAT Mumbai23 Jun 2025AY 2020-21

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) Dalal & Broacha Stock Broking Pr. Commissioner Of Income Tax-4, Pvt. Ltd. Vs Aayakar Bhawan, M.K.Road, 506, Maker Chambers V, 221, Mumbai Nariman Point, Mumbai – 400021. [Pan No. Aaacd5662J] Appellant / Assessee Respondent / Revenue

Section 115BSection 142(1)Section 254(1)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) Dalal And Broacha Stock Broking Pr. Commissioner of Income Tax-4, Pvt. Ltd. Vs Aayakar Bhawan, M.K.Road, 506, Maker Chambers V, 221, Mumbai Nariman Point, Mumbai – 400021. [PAN No. AAACD5662J] Appellant / Assessee Respondent / Revenue Assessee by Shri Dharmesh Shah Advocate with Ms Mitali Parekh, Advocate Revenue by Shri Annavaram Kosuri, Sr. DR Date of institution of appeal 21.04.2025 Date of hearing 19.06.2025 Date of pronouncement 23.06.2025 Order…

POLYNOVA INDUSTRIES LIMITED,MUMBAI vs. DCIT 14(1)(1), MUMBAI

In the result, the appeal of the assessee stands allowed

ITA 2982/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Jun 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2020-21 Polynova Industries Limited Dcit 14(1)(1) 159, Cst Road, Kalina, Aayakar Bhavan,4Th Floor, Santacruz East, Vs. Mumbai- 400001 Mumbai- 400098 Pan No. Aabcl 0864 D Appellant Respondent

For Appellant: Mr. Rajan Vora &For Respondent: Mr. R. A. Dhyani, CIT-DR

Section 143(1)Section 143(3)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2020-21 Polynova Industries Limited DCIT 14(1)(1) 159, CST Road, Kalina, Aayakar Bhavan,4th Floor, Santacruz East, Vs. Mumbai- 400001 Mumbai- 400098 PAN NO. AABCL 0864 D Appellant Respondent Assessee by : Mr. Rajan Vora & Ms. Palak Mehta Revenue by : Mr. R. A. Dhyani, CIT-DR Date of Hearing : 11/06/2025 Date of pronouncement : 19/06/2025 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against the revision order dated 22…

A.K. CAPITAL SERVICES LIMITED ,MUMBAI vs. PCIT, MUMBAI

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

ITA 2959/MUM/2025[2020-21]Status: DisposedITAT Mumbai16 Jun 2025AY 2020-21

Bench: Shri Sandeep Gosain, () & Shri Prabhash Shankar, ()

Section 142Section 143(3)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, (JUDICIAL MEMBER) & SHRI PRABHASH SHANKAR, (ACCOUNTANT MEMBER) I.T.A. No. 2959/Mum/2025 Assessment Year: 2020-21 A. K. Capital Services Vs. Principal Limited Commissioner of 603, 6th Floor, Windsor, Income Tax, Off CST Road, Kalina, Mumbai – 400003. Santacruz, Mumbai – 400098. PAN: AAACA1069L (Appellant) (Respondent) Appellant by Shri. Govind Javeri Respondent by Shri. Rajesh Kumar Yadav (CIT DR) Date of Hearing 12.06.2025 Date of Pronouncement 16.06.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed…

DCIT, CIRCLE 8, PUNE, PUNE vs. GABRIEL INDIA LIMITED, PUNE

In the result, appeals of the revenue are dismissed

ITA 1710/PUN/2024[2020-21]Status: DisposedITAT Mumbai10 Mar 2025AY 2020-21

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Viksit Bhargava, C.A. & Shri Kalpesh Unadkat, C.AFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R

Section 40A(2)(a)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. Nos. 1708, 1709 & 1710/PUN/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 Dy. Commissioner of Income Tax, Gabriel India Limited Circle-8, Pune Vs 29th Milestone Pune Nashik Highway Kuruli B.O. Pune - 410501 [PAN: AAACG1994N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Viksit Bhargava, C.A. & Shri Kalpesh Unadkat, C.A. Revenue by : Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R सुनवाई की तारीख/D…

DCIT, CIRCLE-8, PUNE, PUNE vs. GABRIEL INDIA LIMITED, PUNE

In the result, appeals of the revenue are dismissed

ITA 1709/PUN/2024[2019]Status: DisposedITAT Mumbai10 Mar 2025

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Viksit Bhargava, C.A. & Shri Kalpesh Unadkat, C.AFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R

Section 40A(2)(a)

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