Tube Investments of India Ltd. v. JCIT

67 Taxmann.com 59High Court2016#10029 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 1961Section 142(1)Section 143(3)Section 143(3) of the Income-tax ActSection 144BSection 147Section 148Section 170

Issues it is cited on

section 32(2)section 31(1)section 170section 50bbusiness transfer agreementresulting companysection 43(6)section 47depreciation on goodwillslump salesection 32(1)(ii)section 36(2)

Judgments citing Tube Investments of India Ltd. v. JCIT

GATI KINTETSU EXPRESS PRIVATE LIMITED,MUMBAI vs. DY.COMMISSIONER OF INCOME , CIRLCE 14(1)(2)TAX, MUMBAI

In the result, In the result, appeal for AY 2013-14 is allowed partly for 14 is allowed partly for statistical purposes, purposes, appeal for AY 2014-15 is partly allowed, is partly allowed, appeal...

ITA 2833/MUM/2023[2017-18]Status: DisposedITAT Mumbai13 May 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Mr. Madhur Agrawal
Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 2829 to 2833/MUM/2023 Assessment Year: 2013-14 to 2017-18 M/s Gati Kintetsu Express Pvt. Ass./Dy. CIT, Circle 14(1)(2), Ltd, Room No. 455, 4th floor, 4th floor, A Wing, Allcargo House, Vs. Aayakar Bhavan, M.K. Road, CST Road, Kalina, Mumbai-400020. Santacruz (East), Mumbai-400098. PAN NO. AADCG 2096 A Appellant Respondent : Mr. Madhur Agrawal, Assessee by Mr. Fenil Bhatt & Mr. C.C. Dangi : Ms. R A Dhyani, CIT-DR Revenue by : 19/02/2024 Date of Hear…

GATI KINTETSU EXPRESS PRIVATE LIMITED ,MAHARASHTRA AND MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 14(1)(2), MUMBAI, MAHARASHTRA AND MUMBAI

In the result, In the result, appeal for AY 2013-14 is allowed partly for 14 is allowed partly for statistical purposes, purposes, appeal for AY 2014-15 is partly allowed, is partly allowed, appeal...

ITA 2832/MUM/2023[ASS YEAR 2016 - 2017]Status: DisposedITAT Mumbai13 May 2024

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Mr. Madhur Agrawal
Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 2829 to 2833/MUM/2023 Assessment Year: 2013-14 to 2017-18 M/s Gati Kintetsu Express Pvt. Ass./Dy. CIT, Circle 14(1)(2), Ltd, Room No. 455, 4th floor, 4th floor, A Wing, Allcargo House, Vs. Aayakar Bhavan, M.K. Road, CST Road, Kalina, Mumbai-400020. Santacruz (East), Mumbai-400098. PAN NO. AADCG 2096 A Appellant Respondent : Mr. Madhur Agrawal, Assessee by Mr. Fenil Bhatt & Mr. C.C. Dangi : Ms. R A Dhyani, CIT-DR Revenue by : 19/02/2024 Date of Hear…

GATI KINTETSU EXPRESS PRIVATE LIMITED ,MAHARASHTRA AND MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 14(1)(2), MUMBAI, MAHARASHTRA AND MUMBAI

In the result, In the result, appeal for AY 2013-14 is allowed partly for 14 is allowed partly for statistical purposes, purposes, appeal for AY 2014-15 is partly allowed, is partly allowed, appeal...

ITA 2831/MUM/2023[ASS YEAR 2015-2016]Status: DisposedITAT Mumbai13 May 2024

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Mr. Madhur Agrawal
Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 2829 to 2833/MUM/2023 Assessment Year: 2013-14 to 2017-18 M/s Gati Kintetsu Express Pvt. Ass./Dy. CIT, Circle 14(1)(2), Ltd, Room No. 455, 4th floor, 4th floor, A Wing, Allcargo House, Vs. Aayakar Bhavan, M.K. Road, CST Road, Kalina, Mumbai-400020. Santacruz (East), Mumbai-400098. PAN NO. AADCG 2096 A Appellant Respondent : Mr. Madhur Agrawal, Assessee by Mr. Fenil Bhatt & Mr. C.C. Dangi : Ms. R A Dhyani, CIT-DR Revenue by : 19/02/2024 Date of Hear…

GATI KINTETSU EXPRESS PRIVATE LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 14(1)(2), MUMBAI, MUMBAI

In the result, In the result, appeal for AY 2013-14 is allowed partly for 14 is allowed partly for statistical purposes, purposes, appeal for AY 2014-15 is partly allowed, is partly allowed, appeal...

ITA 2830/MUM/2023[ASST YEAR 2014-15]Status: DisposedITAT Mumbai13 May 2024

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Mr. Madhur Agrawal
Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 2829 to 2833/MUM/2023 Assessment Year: 2013-14 to 2017-18 M/s Gati Kintetsu Express Pvt. Ass./Dy. CIT, Circle 14(1)(2), Ltd, Room No. 455, 4th floor, 4th floor, A Wing, Allcargo House, Vs. Aayakar Bhavan, M.K. Road, CST Road, Kalina, Mumbai-400020. Santacruz (East), Mumbai-400098. PAN NO. AADCG 2096 A Appellant Respondent : Mr. Madhur Agrawal, Assessee by Mr. Fenil Bhatt & Mr. C.C. Dangi : Ms. R A Dhyani, CIT-DR Revenue by : 19/02/2024 Date of Hear…

GATI KINTETSU EXPRESS PVT. LTD,MAHARASHTRA AND MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 14(1)(2), MUMBAI, MAHARASHTRA AND MUMBAI

ITA 2829/MUM/2023[ASS YEAR 2013-2014]Status: DisposedITAT Mumbai13 May 2024

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Mr. Madhur Agrawal
Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 2829 to 2833/MUM/2023 Assessment Year: 2013-14 to 2017-18 M/s Gati Kintetsu Express Pvt. Ltd, 4th floor, A Wing, Allcargo House, CST Road, Kalina, Santacruz (East), Mumbai-400098. PAN NO. AADCG 2096 A Appellant Vs. Assessor by Revenue by Date of Hearing Date of pronouncement Ass./Dy. CIT, Circle 14(1)(2), Room No. 455, 4th floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. Respondent : Mr. Madhur Agrawal, Mr. Fenil Bhatt & Mr. C.C. Dangi : Ms. R A Dh…

DCIT, CIR-3(3)(1), MUMBAI vs. EAST WEST PIPELINE PVT LTD., MUMBAI

Accordingly, without any adjudication upon the merits, Ground No. 5 to 8 to raised by the Revenue are dismissed as being infructuous

ITA 1999/MUM/2023[2014-15]Status: DisposedITAT Mumbai05 Jan 2024AY 2014-15

Bench: SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Biswanath Das
Section 143(3)Section 144BSection 147Section 73(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax, Circle-3(3)(1), Mumbai, Room No. 609, Aaykar Bhavan, M.K. Road, Churchgate, Mumbai - 400020 …………… Appellant East West Pipeline Private Limited, 147, 14th Floor, Atlanta, 222, Vs Nariman Point, S.O. Mumbai - 400021 [PAN:AABCP4405E] ……………. Respondent Appearance For the Appellant/Department : Shri Biswanath Das For the Respondent/Assessee : Shri Madhur Agrawal Date Conclusion of hearing : 10.10.2023 Pronouncement of order : 05.01.2024 O R D E R Per Rah…

FLOW LINK SYSTEMS P LTD,COIMBATORE vs. ACIT COMPANY CIRCLE 1 (2), COIMBATORE

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

ITA 1710/CHNY/2018[2013-14]Status: DisposedITAT Chennai14 Jun 2021AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. No. 1710/Chny/2018 िनधा"रण वष"/Assessment Year:2013-14 M/S. Flow Link Systems (P) Ltd., The Assistant Commissioner Of 189/1A, 1B, 1C, Uthupalayam, Vs. Income Tax, Arasur Village, Coimbatore 641 407. Company Circle I(2), [Pan:Aaacf3239K] Coimbatore. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Raghu, C.A. ""थ" की ओर से/Respondent By : Shri Abani Kanta Nayak, Cit सुनवाई की तारीख/ Date Of Hearing : 22.04.2021 घोषणा की तारीख /Date Of Pronouncement : 14.06.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Principal Commissioner Of Income Tax-1, Coimbatore, Dated 26.03.2018 Relevant To The Assessment Year 2013-14 Challenging The Order Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri K. Raghu, C.AFor Respondent: Shri Abani Kanta Nayak, CIT
Section 143(1)Section 143(3)Section 263Section 56(2)(viia)

…आयकर अपीलीय अिधकरण, ‘‘सी” "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी एस जयरामन, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A. No. 1710/Chny/2018 िनधा"रण वष"/Assessment Year:2013-14 M/s. Flow Link Systems (P) Ltd., The Assistant Commissioner of 189/1A, 1B, 1C, Uthupalayam, Vs. Income Tax, Arasur Village, Coimbatore 641 407. Company Circle I(2), [PAN:AAACF3239K] Coimbatore. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri K. Raghu, C.A. ""थ" की ओर से…

M/S MEGA MANAGEMENT SERVICES PVT LTD.,MUMBAI vs. DCIT CC 6 (4), MUMBAI

In the result, the appeal filed by the assessee is hereby dismissed

ITA 6818/MUM/2019[2014-15]Status: DisposedITAT Mumbai08 Apr 2021AY 2014-15
For Appellant: Shri Navnit ChoudharyFor Respondent: Shri Sanjay Sethi (Sr. AR)
Section 143(2)Section 14ASection 28Section 36(1)(iii)Section 36(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 6818/Mum/2019 (निर्धारण वर्ा / Assessment Year:2014-15) M/s. Mega Management बिधम/ DCIT, CC 6(4) R. No.1925, 19th Floor, Air Services Pvt. Ltd. Vs. 302 Level-3 Geejay House India Building, Nariman F- Block Shiv Sagar Estate Point, Mumbai-400021. Dr. Aniie Besant Worli, Mumbai-400018. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. :AAACM4743K (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Navnit Choudhary Revenue by: Shri Sanjay Sethi (Sr. AR) सुनवाई की तारीख / Date…

GRAPECITY INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 10(2), NEW DELHI

Appeal of the assessee is dismissed

ITA 4227/DEL/2017[2012-13]Status: DisposedITAT Delhi22 Mar 2021AY 2012-13

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 115JSection 271Section 43A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 4227/DEL/2017 (A.Y 2012-13) (THROUGH VIDEO CONFERENCING) Grapecity India Pvt. Ltd. Vs DCIT E-326, Nirman Vihar, Circle 10(2) New Delhi New Delhi AABCG6585G (APPELLANT) (RESPONDENT) Appellant by Sh. Rajat Jain, CA & Sh. Ashish Mendiralla, CA Respondent by Sh. Mahesh Thakur, Sr. DR Date of Hearing 22.03.2021 Date of Pronouncement 22.03.2021 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against order dated 02/05/2017 passe…

ASSISTANT COMMISSIONER OF INCOME-TAX vs. CHATRAPATI SAMBHAJI RAJE SAKHAR UDYOG LTD.,, AURANGABAD

In the result, the appeal of Revenue is dismissed

ITA 163/PUN/2016[2010-11]Status: DisposedITAT Pune14 Aug 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Sunil GanooFor Respondent: Shri A.K. Modi
Section 143(3)Section 36(1)(vii)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण “बी आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण बी बी” "यायपीठ पुणे म" । बी "यायपीठ पुणे म" । "यायपीठ पुणे म" । "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी डी डी. क"णाकरा राव डी क"णाकरा राव, लेखा सद"य लेखा सद"य, एवं "ी िवकास अव"थी एवं "ी िवकास अव"थी, "याियक सद"य के सम" । "ी "ी "ी क"णाकरा राव क"णाकरा राव लेखा सद"य लेखा सद"य एवं "ी िवकास अव"थी एवं "ी िवकास अव"थी "याियक सद"य के सम" । "याियक सद"य के सम" । "याियक सद"य के सम" । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं आयकर अपील सं. / ITA No.163/PUN/2016 आयकर अपील सं आयकर…

ACIT, CHENNAI vs. M/S. NICHIAS INDUSTRIAL PRODUCTS PVT. LTD., SRIPERAMBUDUR

In the result, the Revenue’s appeal is treated as allowed for statistical

ITA 2754/CHNY/2016[2012-13]Status: DisposedITAT Chennai28 Dec 2017AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

For Appellant: Shri. S. Lakshminarasimhan, CA

…आयकर अपील"य अ"धकरण, ’ सी ’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी, "या"यक सद"य एवं "ी, एस जयरामन लेखा सद"य समक् BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No. 2754/Mds/2016 "नधा"रण वष"/Assessment Year : 2012-13 Assistant Commissioner of Income Tax, M/s. Nichias Industrial Products Pvt. Corporate Circle -4(2), Vs. Ltd., Chennai – 600 034. K 3/2. Sipcot Industrial Park, Phase –II, Mambakam Village, Sriperumbudur Taluk 602 105. [PAN: AACCN 3356M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri.…

Tube Investments of India Ltd. v. JCIT (67 Taxmann.com 59) — Cited in 11 Judgments | BharatTax