TUV India (P.) Ltd. v. DCIT

110 Taxmann.com 175Income Tax Appellate Tribunal2019#6033 most cited
19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 2(19AA)Section 32(1)Section 45(1)Section 47(vib)Section 50BSection 2(42C)Section 271(1)(c)Section 50C

Issues it is cited on

section 2(42c)section 2(19aa)section 35adsection 35asection 45(1)business transfer agreementlong-term capital assetscheme of arrangementsection 288depreciation on goodwillslump salesection 32(1)(ii)

Judgments citing TUV India (P.) Ltd. v. DCIT

M P SANTHOSH KUMAR, ITO, CHENNAI vs. GREENPEACE ENVIRONMENT TRUST, CHENNAI

In the result the appeal filed by the Revenue stands dismissed

ITA 509/CHNY/2025[2017-18]Status: DisposedITAT Chennai25 Aug 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 509/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2017-18 Income Tax Officer, Greenpeace Environment Trust, Exemptions, Ward-1, Vs. New No.49, Old No.23, Chennai. Ellaiamman Colony, Gopalapuram, Chennai-600 086. [Pan:Aaatg-3538-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Mr. Kumar Chandan, Jcit. प्रत्यथी की ओर से/Respondent By : Shri. Y.Sridhar, F.C.A. सुनवाई की तारीख/Date Of Hearing : 19.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 25.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am :

For Appellant: Mr. Kumar Chandan, JCITFor Respondent: Shri. Y.Sridhar, F.C.A
Section 11Section 12ASection 143(3)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 509/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2017-18 Income Tax Officer, Greenpeace Environment Trust, Exemptions, Ward-1, vs. New No.49, Old No.23, Chennai. Ellaiamman Colony, Gopalapuram, Chennai-600 086. [PAN:AAATG-3538-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant by : Mr. Kumar Chandan, JCIT. प्रत्यथी की…

DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. THE INSTITUTION OF CIVIL ENGINEERS SOCIETY, LUDHIANA

In the result, appeal of the Revenue is dismissed

ITA 52/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh14 May 2025AY 2017-18
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 11Section 12ASection 13(3)Section 143(3)

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘” CHANDIGARH\nBEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND\nSHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER\nआयकर अपीलसं./ ITA No. 52/CHD/2023\nनिर्धारणवर्ष / Assessment Year: 2017-18\nThe DCIT,\nVs The Institution of Civil Engineers\nCircle - 1 (Exemptions),\nChandigarh.\nSociety, Bindra Complex,\nModel Town, Ludhiana.\nस्थायीलेखासं./PAN NO: AABAT4612M\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nAssessee by : Shri Sudhir Sehgal, Advocate\nRevenue by : Smt. Kusum Bansal, CIT DR\nDate of Hearing…

PATEL ENGINEERING LIMITED ,MUMBAI vs. DCIT CC-3(4), MUMBAI

In the result, appeals of the Revenue are dismissed, except for one ground no

ITA 2801/MUM/2024[2017-18]Status: DisposedITAT Mumbai31 Dec 2024AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 194ASection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3063/Mum/2024 (Assessment Year: 2017-18) & Assistant Vs. Patel Engineering Limited Commissioner of Patel Estate Off. S.V.Road Income Tax (TDS)2(1) Jogeshwari West / DCIT (CC) 3(4) Maharashtra-400 102 Mumbai PAN/GIR No.AAACP2567L (Appellant) .. (Respondent) ITA No.2802/Mum/2024 (Assessment Year :2018-19) Patel Engineering Limited Vs. Assistant Patel Estate Commissioner of Off. S.V.Road Income Tax Jogeshwari West (TDS)2(1) /DCIT Maharashtra-400102 (CC)-3(4) Mumbai PAN/GI…

DY COMMISSIONER OF INCOME TAX CC-5(2), MUMBAI vs. JET PRIVILEGE PRIVATE LIMITED, MUMBAI

In the result, the appeals for AY 2015-16 to 2018-19 & 2021-22 of the assessee, revenue, and Cross Objections of the assessee are allowed for statistical purposes

ITA 2325/MUM/2023[2021-22]Status: DisposedITAT Mumbai11 Nov 2024AY 2021-22

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No.1953/Mum/2023 (Assessment Year: 2015-16) I.T.A. No.1954/Mum/2023 (Assessment Year: 2016-17) I.T.A. No.1955/Mum/2023 (Assessment Year: 2017-18) I.T.A. No.1956/Mum/2023 (Assessment Year: 2018-19) Jet Privilege Pvt. Ltd., DCIT, CC-5(2) 703, Kanakia Wall Street, (erstwhile DCIT-10(2)(1), Room No. 1908, 19th Floor, Andheri Kurla Road, Vs. Andheri East, Mumbai-400059. Air India Building, PAN : AACCJ9147J Nariman Point, Mumbai-400021 Assessee) : Respondent) I.T.A. No.2160/Mum/2023 (Assessment Year: 20…

JET PRIVILEGE PRIVATE LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX CC-5(2), MUMBAI

In the result, the appeals for AY 2015-16 to 2018-19 & 2021-22 of the assessee, revenue, and Cross Objections of the assessee are allowed for statistical purposes

ITA 2287/MUM/2023[2021-22]Status: DisposedITAT Mumbai11 Nov 2024AY 2021-22

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No.1953/Mum/2023 (Assessment Year: 2015-16) I.T.A. No.1954/Mum/2023 (Assessment Year: 2016-17) I.T.A. No.1955/Mum/2023 (Assessment Year: 2017-18) I.T.A. No.1956/Mum/2023 (Assessment Year: 2018-19) Jet Privilege Pvt. Ltd., DCIT, CC-5(2) 703, Kanakia Wall Street, (erstwhile DCIT-10(2)(1), Room No. 1908, 19th Floor, Andheri Kurla Road, Vs. Andheri East, Mumbai-400059. Air India Building, PAN : AACCJ9147J Nariman Point, Mumbai-400021 Assessee) : Respondent) I.T.A. No.2160/Mum/2023 (Assessment Year: 20…

DY COMMISSIONER OF INCOME TAX CC-5(2), MUMBAI vs. JET PRIVILEGE PRIVATE LIMITED, MUMBAI

In the result, the appeals for AY 2015-16 to 2018-19 & 2021-22 of the assessee, revenue, and Cross Objections of the assessee are allowed for statistical purposes

ITA 2163/MUM/2023[2017-18]Status: DisposedITAT Mumbai11 Nov 2024AY 2017-18

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No.1953/Mum/2023 (Assessment Year: 2015-16) I.T.A. No.1954/Mum/2023 (Assessment Year: 2016-17) I.T.A. No.1955/Mum/2023 (Assessment Year: 2017-18) I.T.A. No.1956/Mum/2023 (Assessment Year: 2018-19) Jet Privilege Pvt. Ltd., DCIT, CC-5(2) 703, Kanakia Wall Street, (erstwhile DCIT-10(2)(1), Room No. 1908, 19th Floor, Andheri Kurla Road, Vs. Andheri East, Mumbai-400059. Air India Building, PAN : AACCJ9147J Nariman Point, Mumbai-400021 Assessee) : Respondent) I.T.A. No.2160/Mum/2023 (Assessment Year: 20…

DY COMMISSIONER OF INCOME TAX CC-5(2), MUMBAI vs. JET PRIVILEGE PRIVATE LIMITED, MUMBAI

In the result, the appeals for AY 2015-16 to 2018-19 & 2021-22 of the assessee, revenue, and Cross Objections of the assessee are allowed for statistical purposes

ITA 2162/MUM/2023[2015-2016]Status: DisposedITAT Mumbai11 Nov 2024AY 2015-2016

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No.1953/Mum/2023 (Assessment Year: 2015-16) I.T.A. No.1954/Mum/2023 (Assessment Year: 2016-17) I.T.A. No.1955/Mum/2023 (Assessment Year: 2017-18) I.T.A. No.1956/Mum/2023 (Assessment Year: 2018-19) Jet Privilege Pvt. Ltd., DCIT, CC-5(2) 703, Kanakia Wall Street, (erstwhile DCIT-10(2)(1), Room No. 1908, 19th Floor, Andheri Kurla Road, Vs. Andheri East, Mumbai-400059. Air India Building, PAN : AACCJ9147J Nariman Point, Mumbai-400021 Assessee) : Respondent) I.T.A. No.2160/Mum/2023 (Assessment Year: 20…

DY COMMISSIONER OF INCOME TAX CC-5(2), MUMBAI vs. JET PRIVILEGE PRIVATE LIMITED, MUMBAI

In the result, the appeals for AY 2015-16 to 2018-19 & 2021-22 of the assessee, revenue, and Cross Objections of the assessee are allowed for statistical purposes

ITA 2161/MUM/2023[2018-2019]Status: DisposedITAT Mumbai11 Nov 2024AY 2018-2019

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No.1953/Mum/2023 (Assessment Year: 2015-16) I.T.A. No.1954/Mum/2023 (Assessment Year: 2016-17) I.T.A. No.1955/Mum/2023 (Assessment Year: 2017-18) I.T.A. No.1956/Mum/2023 (Assessment Year: 2018-19) Jet Privilege Pvt. Ltd., DCIT, CC-5(2) 703, Kanakia Wall Street, (erstwhile DCIT-10(2)(1), Room No. 1908, 19th Floor, Andheri Kurla Road, Vs. Andheri East, Mumbai-400059. Air India Building, PAN : AACCJ9147J Nariman Point, Mumbai-400021 Assessee) : Respondent) I.T.A. No.2160/Mum/2023 (Assessment Year: 20…

DY COMMISSIONER OF INCOME TAX CC-5(2), MUMBAI vs. JET PRIVILEGE PRIVATE LIMITED, MUMBAI

In the result, the appeals for AY 2015-16 to 2018-19 & 2021-22 of the assessee, revenue, and Cross Objections of the assessee are allowed for statistical purposes

ITA 2160/MUM/2023[2016-2017]Status: DisposedITAT Mumbai11 Nov 2024AY 2016-2017

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No.1953/Mum/2023 (Assessment Year: 2015-16) I.T.A. No.1954/Mum/2023 (Assessment Year: 2016-17) I.T.A. No.1955/Mum/2023 (Assessment Year: 2017-18) I.T.A. No.1956/Mum/2023 (Assessment Year: 2018-19) Jet Privilege Pvt. Ltd., DCIT, CC-5(2) 703, Kanakia Wall Street, (erstwhile DCIT-10(2)(1), Room No. 1908, 19th Floor, Andheri Kurla Road, Vs. Andheri East, Mumbai-400059. Air India Building, PAN : AACCJ9147J Nariman Point, Mumbai-400021 Assessee) : Respondent) I.T.A. No.2160/Mum/2023 (Assessment Year: 20…

JET PRIVILEGE PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(2) (ERSHTWHILE DEPUTY COMMISSIONER OF INCOME-TAX-10(2)(1), MUMBAI

In the result, the appeals for AY 2015-16 to 2018-19 & 2021-22 of the assessee, revenue, and Cross Objections of the assessee are allowed for statistical purposes

ITA 1956/MUM/2023[2018-19]Status: DisposedITAT Mumbai11 Nov 2024AY 2018-19

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No.1953/Mum/2023 (Assessment Year: 2015-16) I.T.A. No.1954/Mum/2023 (Assessment Year: 2016-17) I.T.A. No.1955/Mum/2023 (Assessment Year: 2017-18) I.T.A. No.1956/Mum/2023 (Assessment Year: 2018-19) Jet Privilege Pvt. Ltd., DCIT, CC-5(2) 703, Kanakia Wall Street, (erstwhile DCIT-10(2)(1), Room No. 1908, 19th Floor, Andheri Kurla Road, Vs. Andheri East, Mumbai-400059. Air India Building, PAN : AACCJ9147J Nariman Point, Mumbai-400021 Assessee) : Respondent) I.T.A. No.2160/Mum/2023 (Assessment Year: 20…

JET PRIVILEGE PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(2) (ERSHTWHILE DEPUTY COMMISSIONER OF INCOME-TAX-10(2)(1), MUMBAI

In the result, the appeals for AY 2015-16 to 2018-19 & 2021-22 of the assessee, revenue, and Cross Objections of the assessee are allowed for statistical purposes

ITA 1955/MUM/2023[2017-2018]Status: DisposedITAT Mumbai11 Nov 2024AY 2017-2018

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No.1953/Mum/2023 (Assessment Year: 2015-16) I.T.A. No.1954/Mum/2023 (Assessment Year: 2016-17) I.T.A. No.1955/Mum/2023 (Assessment Year: 2017-18) I.T.A. No.1956/Mum/2023 (Assessment Year: 2018-19) Jet Privilege Pvt. Ltd., DCIT, CC-5(2) 703, Kanakia Wall Street, (erstwhile DCIT-10(2)(1), Room No. 1908, 19th Floor, Andheri Kurla Road, Vs. Andheri East, Mumbai-400059. Air India Building, PAN : AACCJ9147J Nariman Point, Mumbai-400021 Assessee) : Respondent) I.T.A. No.2160/Mum/2023 (Assessment Year: 20…

JET PRIVILEGE PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(2) (ERSHTWHILE DEPUTY COMMISSIONER OF INCOME-TAX-10(2)(1), MUMBAI

In the result, the appeals for AY 2015-16 to 2018-19 & 2021-22 of the assessee, revenue, and Cross Objections of the assessee are allowed for statistical purposes

ITA 1954/MUM/2023[2016-2017]Status: DisposedITAT Mumbai11 Nov 2024AY 2016-2017

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No.1953/Mum/2023 (Assessment Year: 2015-16) I.T.A. No.1954/Mum/2023 (Assessment Year: 2016-17) I.T.A. No.1955/Mum/2023 (Assessment Year: 2017-18) I.T.A. No.1956/Mum/2023 (Assessment Year: 2018-19) Jet Privilege Pvt. Ltd., DCIT, CC-5(2) 703, Kanakia Wall Street, (erstwhile DCIT-10(2)(1), Room No. 1908, 19th Floor, Andheri Kurla Road, Vs. Andheri East, Mumbai-400059. Air India Building, PAN : AACCJ9147J Nariman Point, Mumbai-400021 Assessee) : Respondent) I.T.A. No.2160/Mum/2023 (Assessment Year: 20…

JET PRIVILEGE PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(2) (ERSHTWHILE DEPUTY COMMISSIONER OF INCOME-TAX-10(2)(1), MUMBAI

In the result, the appeals for AY 2015-16 to 2018-19 & 2021-22 of the assessee, revenue, and Cross Objections of the assessee are allowed for statistical purposes

ITA 1953/MUM/2023[2015-2016]Status: DisposedITAT Mumbai11 Nov 2024AY 2015-2016

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No.1953/Mum/2023 (Assessment Year: 2015-16) I.T.A. No.1954/Mum/2023 (Assessment Year: 2016-17) I.T.A. No.1955/Mum/2023 (Assessment Year: 2017-18) I.T.A. No.1956/Mum/2023 (Assessment Year: 2018-19) Jet Privilege Pvt. Ltd., DCIT, CC-5(2) 703, Kanakia Wall Street, (erstwhile DCIT-10(2)(1), Room No. 1908, 19th Floor, Andheri Kurla Road, Vs. Andheri East, Mumbai-400059. Air India Building, PAN : AACCJ9147J Nariman Point, Mumbai-400021 Assessee) : Respondent) I.T.A. No.2160/Mum/2023 (Assessment Year: 20…

DCIT, CIRCLE-2, DURGAPUR, DURGAPUR vs. KALYAN EDUCATIONAL SOCIETY , KOLKATA

In the result, the appeal of the revenue is dismissed and the 18

ITA 1176/KOL/2023[2017-18]Status: DisposedITAT Kolkata10 Oct 2024AY 2017-18

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. No.1176/Kol/2023 Assessment Year: 2017-18 Dcit, Circle-2, Durgapur ………. Appellant Vs. Kalyan Educational Society ………… Respondent 13, Dum Dum Cossipore Road, Dum Dum, Kolkata-700074. (Pan: Aabtk2860K) & C.O. No. 03/Kol/2024 In I.T.A. No.1176/Kol/2023 Assessment Year: 2017-18 Kalyan Educational Society ………… Cross Objector Vs. Dcit, Circle-2, Durgapur ……….. Respondent Appearances By: Shri Raja Sengupta, Addl. Cit, Sr. Dr Appeared For Revenue Shri S. K. Tulsiyan, Advocate & Ms. Puja Somani, Ca Appeared For Assessee/Cross Objector. Date Of Concluding The Hearing : 12.09.2024 Date Of Pronouncing The Order : 10.10.2024 Order Per Dr. Manish Borad: The Appeal Filed At The Instance Of The Revenue & The Cross Objection Filed At The Instance Of The Assessee Pertaining To The Assessment Year (In Short “Ay”) 2017-18 Are Directed Against The Order Passed U/S 250 Of The Income Tax Act, 1961 In Short The “Act”) By Ld. Commissioner Of Income-Tax, (Appeals), National

Section 12ASection 133(6)Section 147Section 148Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA Before Shri Rajpal Yadav, Vice President & Dr. Manish Borad, Accountant Member I.T.A. No.1176/KOL/2023 Assessment Year: 2017-18 DCIT, Circle-2, Durgapur ………. Appellant Vs. Kalyan Educational Society ………… Respondent 13, Dum Dum Cossipore Road, Dum Dum, Kolkata-700074. (PAN: AABTK2860K) & C.O. No. 03/Kol/2024 In I.T.A. No.1176/KOL/2023 Assessment Year: 2017-18 Kalyan Educational Society ………… Cross Objector Vs. DCIT, Circle-2, Durgapur ……….. Respondent Appearances by: Shri Raja Sengupta, Addl. CIT, Sr. DR appeared for Revenue Shri S. K. Tulsiyan, Advocate & M…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. WELKIN TELECOM INFRA PRIVATE LIMITED, KOLKATA

In the result, appeal of the revenue is partly allowed

ITA 1087/KOL/2023[2013-14]Status: DisposedITAT Kolkata10 Oct 2024AY 2013-14

Bench: Shri Rajpal Yadav (Vice President), Dr. Manish Borad (Accountant Member)

Section 142Section 143(3)Section 250Section 36(1)(va)Section 40Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA Before Shri Rajpal Yadav, Vice President & Dr. Manish Borad, Accountant Member I.T.A. No.1087/KOL/2023 Assessment Year: 2013-14 DCIT, Circle- 11(1), Kolkata ………. Appellant Vs. Welkin Telecom Infra Pvt. Ltd. ………… Respondent 76/1, Golaghata Road, Golaghata, Kolkata-700048. (PAN: AAJCS6622G) Appearances by: Shri Subhendu Datta, CIT, Sr. DR appeared for Appellant Shri S. K. Tulsiyan, Advocate & Ms. Puja Somani, CA appeared for Respondent. Date of concluding the hearing : 10.09.2024 Date of pronouncing the order : 10.10.2024 ORDER Per Dr. Manish Borad, Accounta…

PIRAMAL FINANCE PVT. LTD.,,MUMBAI vs. THE ACIT, CIRCLE-2(1)(2),, VADODARA

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

ITA 1273/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad07 Jun 2024AY 2014-15

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

For Respondent: Shri Prathvi Raj Meena, CIT. DR
Section 143(3)Section 251Section 35ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1273Ahd/2018 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2014-15) िनधा"रण वष" M/s. Piramal Capital and The Assistant बनाम बनाम/ बनाम बनाम Housing Finance Ltd. Commissioner of Income- Vs. (Successor in the business tax of Piramal Finance Pvt. Range–2(1)(2),Vadodara Ltd.) Piramal Tower, GanpatraoKadam Marg, Lower Parel (West), Mumbai - 400013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACG8457E (Appellant) (Respondent) .. S…

WELKIN TELECOM INFRA PVT. LTD,KOLKATA vs. DCIT, CIR.11(1), KOLKATA

In the result, appeal of the assessee is partly allowed

ITA 12/KOL/2021[2014-15]Status: DisposedITAT Kolkata18 Apr 2022AY 2014-15

Bench: Shri A. T. Varkey, Jm & Shri Rjesh Kumar, Am ]

Section 143(1)Section 143(2)Section 69C

…1 Welkin Telecom Infra Pvt. Ltd. AY 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA [Before Shri A. T. Varkey, JM & Shri Rjesh Kumar, AM ] I.T.A. No. 12/Kol/2021 Assessment Year: 2014-15 Welkin Telecom Infra (Pvt.) Ltd., Vs. Deputy Commissioner of Income-tax, (PAN: AAJCS6622G) Circle-11(1), Kolkata Appellant Respondent Date of Hearing 25.02.2022 Date of Pronouncement 18.04.2022 For the Appellant Shri S. K. Tulsiyan, Advocate For the Respondent Smt. Ranu Biswas, Addl. CIT ORDER Per Shri A. T. Varkey, JM: This is an appeal preferred by the assessee against the order of Ld. CIT(A)-4, Kolkata date…

M/S J. KUMAR INFRAPROJECTS LTD,MUMBAI vs. DCIT CEN CIR 5(1), MUMBAI

In the result all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 3449/MUM/2019[2012-13]Status: DisposedITAT Mumbai22 Feb 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2015-16 Assessment Year: 2016-17 M/S. J. Kumar Dy. Cit, Infraprojects Ltd., Central Circle-5(1), 16A, Andheri Industrial Mumbai Estate, Vs. Veera Desasi Road, Andheri (West), Mumbai – 400 053 Pan: Aaacj9161C (Appellant) (Respondent) Assessment Year: 2014-15 Assessment Year: 2015-16 Assessment Year: 2016-17 Jt. Cit (Osd) Cc-5(1), M/S. J. Kumar R.No.1926, Infraprojects Ltd., 19Th Floor, 16A, Andheri Industrial Air India Bldg., Vs. Estate, Nariman Point, Veera Desasi Road, Mumbai – 400 021 Andheri (West), Mumbai – 400 053 Pan: Aaacj9161C (Appellant) (Respondent)

For Appellant: Dr. K Shivaram, A.RFor Respondent: Shri Jacinta Zimik Vashai, D.R
Section 37(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2015-16 Assessment Year: 2016-17 M/s. J. Kumar Dy. CIT, Infraprojects Ltd., Central Circle-5(1), 16A, Andheri Industrial Mumbai Estate, Vs. Veera Desasi Road, Andheri (West), Mumbai – 400 053 PAN: AAACJ9161C (Appellant) (Respondent) Assessment Year: 2014-15 Assessment Year: 2015-16 Assessment Year: 2016-17 Jt. CIT (OSD) CC-5(1), M/s. J. Kumar R.No.1926, Infraprojects Ltd., 19th…

SRI. KRISHNAN RANJITH,KOCHI vs. THE ACIT, KOCHI

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

ITA 141/COCH/2020[2008-09]Status: DisposedITAT Cochin08 Jun 2020AY 2008-09

Bench: Shri George George K

For Appellant: Sri.K.GopiFor Respondent: Sri.B.Sajjive, Sr.AR
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, COCHIN Before Shri George George K, Judicial Member ITA No.141/Coch/2020 : Asst.Year 2008-2009 Sri.Krishnan Ranjith The Asst.Commissioner of 2A, Chackolas Water Scapes Vs. Income-tax, Cir.2(2) Pandit Karuppan Road Range -2 Thevara Kochi. Cochin – 682 013. PAN : ADLPR2984G. (Appellant) (Respondent) Appellant by : Sri.K.Gopi Respondent by : Sri.B.Sajjive, Sr.AR Date of Pronouncement : 15.06.2020 Date of Hearing : 11.06.2020 O R D E R This appeal at the instance of the assessee is directed against the order of the CIT(A), dated 27.11.2019. The relevant assess…