Ultratech Cement Ltd. v. ACIT

88 Taxmann.com 907Income Tax Appellate Tribunal2017#4081 most cited

What is Ultratech Cement Ltd. v. ACIT authority for?

A coordinate bench of the Tribunal follows a previous decision in Ultratech Cement Ltd. v. ACIT (2017) 88 taxmann.com 907 (Mumbai), allowing a claim for deduction under Section 80IA for profits earned from operating rail systems inherited along with cement plants.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2023.

Also referred to as

Ultratech Cement Ltd Vs ACIT · 88 taxmann.com 907 · ITAT Mumbai · Section 80IA · deduction for rail systems · inherited rail systems · cement plants

Sections most often in play

Section 14ASection 41(1)

Issues it is cited on

section 8d(2)(ii)section 14(2)section 80ia(5)section 8dsection 33bsection 134section 198section 197asection 14a(1)initial assessment yearset off of lossessection 40(a)(ii)

Judgments citing Ultratech Cement Ltd. v. ACIT

DCIT-3(4), MUMBAI vs. M/S. AMBUJA CEMENTS LTD.,, MUMBAI CITY

In the result, appeals of the revenue and CO’s of assessee stands dismissed

ITA 2032/MUM/2023[2010-11]Status: DisposedITAT Mumbai11 Dec 2023AY 2010-11

Bench: Shri Aby T. Varkey, Jm & Shri Prashant Maharishi, Am आयकर अपील सं/ I.T.A. No.2031/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) Dcit-3(4) बिधम/ M/S. Ambuja Cements Ltd 29Th Floor, Center-1, World 3Rd Floor, Elegant Vs. Trade Center, Cuffe Parade, Business Park, Midc Mumbai-400005. Cross, Road B Andheri East, Mumbai-400059. Cross Objection No. 90/Mum/2023 Arising Out Of I.T.A. No.2031/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) M/S. Ambuja Cements Ltd बिधम/ Dcit-3(4) 3Rd Floor, Elegant Business 29Th Floor, Center-1, Vs. Park, Midc Cross, Road B World Trade Center, Andheri East, Mumbai- Cuffe Parade, Mumbai- 400059. 400005. आयकर अपील सं/ I.T.A. No.2032/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) Dcit-3(4) बिधम/ M/S. Ambuja Cements Ltd 29Th Floor, Center-1, World 3Rd Floor, Elegant Vs. Trade Center, Cuffe Parade, Business Park, Midc Mumbai-400005. Cross, Road B Andheri . East, Mumbai-400059. Cross Objection No. 91/Mum/2023 Arising Out Of I.T.A. No.2032/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) M/S. Ambuja Cements Ltd बिधम/ Dcit-3(4) 3Rd Floor, Elegant Business 29Th Floor, Center-1, Vs. Park, Midc Cross, Road B World Trade Center, Andheri East, Mumbai- Cuffe Parade, Mumbai- 400059. 400005. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacg0569P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: None Revenue By: Shri Ajay Chandra (Dr) C.O. 90 & 91/Mum/2023 A.Ys. 2008-09 & 2010-11 Ambuja Cements Ltd सुनवाई की तारीख / Date Of Hearing: 11/10/2023 घोषणा की तारीख /Date Of Pronouncement: 11/12/2023 आदेश / O R D E R Per Bench: These Are Appeals Preferred By The Revenue & Respective Cross Objections (‘Co’) Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [In Short ‘Ld. Cit(A)’] Dated 31-03-2023 For Ay 2008-09 & Ay 2010-11 Respectively.

For Appellant: NoneFor Respondent: Shri Ajay Chandra (DR)
Section 115Section 115JSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI PRASHANT MAHARISHI, AM आयकर अपील सं/ I.T.A. No.2031/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) DCIT-3(4) बिधम/ M/s. Ambuja Cements Ltd 29th Floor, Center-1, World 3rd Floor, Elegant Vs. Trade Center, Cuffe Parade, Business Park, MIDC Mumbai-400005. Cross, Road B Andheri East, Mumbai-400059. Cross Objection No. 90/Mum/2023 Arising out of I.T.A. No.2031/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) M/s. Ambuja Cements Ltd बिधम/ DCIT-3(4) 3rd Floor, Elegant Business 29th Floor, Center-1, Vs. Park, MIDC Cross,…

DCIT-3(4), MUMBAI vs. M/S. AMBUJA CEMENTS LTD.,, MUMBAI

In the result, appeals of the revenue and CO’s of assessee stands dismissed

ITA 2031/MUM/2023[2008-09]Status: DisposedITAT Mumbai11 Dec 2023AY 2008-09

Bench: Shri Aby T. Varkey, Jm & Shri Prashant Maharishi, Am आयकर अपील सं/ I.T.A. No.2031/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) Dcit-3(4) बिधम/ M/S. Ambuja Cements Ltd 29Th Floor, Center-1, World 3Rd Floor, Elegant Vs. Trade Center, Cuffe Parade, Business Park, Midc Mumbai-400005. Cross, Road B Andheri East, Mumbai-400059. Cross Objection No. 90/Mum/2023 Arising Out Of I.T.A. No.2031/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) M/S. Ambuja Cements Ltd बिधम/ Dcit-3(4) 3Rd Floor, Elegant Business 29Th Floor, Center-1, Vs. Park, Midc Cross, Road B World Trade Center, Andheri East, Mumbai- Cuffe Parade, Mumbai- 400059. 400005. आयकर अपील सं/ I.T.A. No.2032/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) Dcit-3(4) बिधम/ M/S. Ambuja Cements Ltd 29Th Floor, Center-1, World 3Rd Floor, Elegant Vs. Trade Center, Cuffe Parade, Business Park, Midc Mumbai-400005. Cross, Road B Andheri . East, Mumbai-400059. Cross Objection No. 91/Mum/2023 Arising Out Of I.T.A. No.2032/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) M/S. Ambuja Cements Ltd बिधम/ Dcit-3(4) 3Rd Floor, Elegant Business 29Th Floor, Center-1, Vs. Park, Midc Cross, Road B World Trade Center, Andheri East, Mumbai- Cuffe Parade, Mumbai- 400059. 400005. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacg0569P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: None Revenue By: Shri Ajay Chandra (Dr) C.O. 90 & 91/Mum/2023 A.Ys. 2008-09 & 2010-11 Ambuja Cements Ltd सुनवाई की तारीख / Date Of Hearing: 11/10/2023 घोषणा की तारीख /Date Of Pronouncement: 11/12/2023 आदेश / O R D E R Per Bench: These Are Appeals Preferred By The Revenue & Respective Cross Objections (‘Co’) Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [In Short ‘Ld. Cit(A)’] Dated 31-03-2023 For Ay 2008-09 & Ay 2010-11 Respectively.

For Appellant: NoneFor Respondent: Shri Ajay Chandra (DR)
Section 115Section 115JSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI PRASHANT MAHARISHI, AM आयकर अपील सं/ I.T.A. No.2031/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) DCIT-3(4) बिधम/ M/s. Ambuja Cements Ltd 29th Floor, Center-1, World 3rd Floor, Elegant Vs. Trade Center, Cuffe Parade, Business Park, MIDC Mumbai-400005. Cross, Road B Andheri East, Mumbai-400059. Cross Objection No. 90/Mum/2023 Arising out of I.T.A. No.2031/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) M/s. Ambuja Cements Ltd बिधम/ DCIT-3(4) 3rd Floor, Elegant Business 29th Floor, Center-1, Vs. Park, MIDC Cross,…

ACC LIMITED,MUMBAI vs. DCIT (LTU), MUMBAI

In the result, appeal filed by department is dismissed

ITA 800/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Jun 2023AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blem/S. Acc Limited V. Dcit (Ltu) 121, Cement House, M.K. Road 29Th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 Pan: Aaact1507C (Appellant) (Respondent) Asst. Cit – 3(4) V. M/S. Acc Limited 29Th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 Pan: Aaact1507C (Appellant) (Respondent)

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. DCIT (LTU) 121, Cement House, M.K. Road 29th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 PAN: AAACT1507C (Appellant) (Respondent) Asst. CIT – 3(4) v. M/s. ACC Limited 29th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) Assessee represented by : Shri Yogesh Thar, Shri Chai…

ASST. COMMISSIONER OF INCOME TAX-3(4), MUMBAI-400005 vs. M/S. ACC LIMITED, MUMBAI-400020

In the result, appeal filed by department is dismissed

ITA 1171/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Jun 2023AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blem/S. Acc Limited V. Dcit (Ltu) 121, Cement House, M.K. Road 29Th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 Pan: Aaact1507C (Appellant) (Respondent) Asst. Cit – 3(4) V. M/S. Acc Limited 29Th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 Pan: Aaact1507C (Appellant) (Respondent)

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. DCIT (LTU) 121, Cement House, M.K. Road 29th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 PAN: AAACT1507C (Appellant) (Respondent) Asst. CIT – 3(4) v. M/s. ACC Limited 29th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) Assessee represented by : Shri Yogesh Thar, Shri Chai…

ESSEL MINING & INDUSTRIES LTD.,KOLKATTA vs. DY CIT CC-1(4), MUMBAI

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

ITA 297/MUM/2021[2012-13]Status: DisposedITAT Mumbai27 Apr 2023AY 2012-13

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 To 2013-14) Essel Mining & Vs. Dy. Cit, Cc-1(4) Industries Limited 9Th Floor, Old Cgo Industry House, 18Th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent Jcit, Cc-1(4) Vs. M/S Essel Mining & R. No. 902, Pratistha Industries Limited Bhavan, 9Th Floor, Old Industry House, 18Th Cgo Building, Annexe, Floor, 10, Cama Street, Mumbai – 400 020 Kolkata- 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent

For Appellant: Yohesh Thar &For Respondent: Biswanath Das
Section 132(1)Section 14ASection 153ASection 153C

…P a g e | 1 ITA No.1022 & 1549/Mum/2018 296 & 297/Mum/2021 Essel Mining & industries Ltd. Vs. DCIT, CC-1(4) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 to 2013-14) Essel Mining & Vs. Dy. CIT, CC-1(4) Industries Limited 9th Floor, Old CGO Industry House, 18th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE6607L Appellant .. Respondent JCIT, CC-1(4) Vs. M/s Essel Mining & R. No. 902, Pratistha Industries…

ESSEL MINING & INDUSTRIES LTD.,KOLKATTA vs. DY CIT CC-1(4), MUMBAI

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

ITA 296/MUM/2021[2011-12]Status: DisposedITAT Mumbai27 Apr 2023AY 2011-12

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 To 2013-14) Essel Mining & Vs. Dy. Cit, Cc-1(4) Industries Limited 9Th Floor, Old Cgo Industry House, 18Th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent Jcit, Cc-1(4) Vs. M/S Essel Mining & R. No. 902, Pratistha Industries Limited Bhavan, 9Th Floor, Old Industry House, 18Th Cgo Building, Annexe, Floor, 10, Cama Street, Mumbai – 400 020 Kolkata- 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent

For Appellant: Yohesh Thar &For Respondent: Biswanath Das
Section 132(1)Section 14ASection 153ASection 153C

…P a g e | 1 ITA No.1022 & 1549/Mum/2018 296 & 297/Mum/2021 Essel Mining & industries Ltd. Vs. DCIT, CC-1(4) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 to 2013-14) Essel Mining & Vs. Dy. CIT, CC-1(4) Industries Limited 9th Floor, Old CGO Industry House, 18th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE6607L Appellant .. Respondent JCIT, CC-1(4) Vs. M/s Essel Mining & R. No. 902, Pratistha Industries…

JOINT COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 1(4), MUMBAI vs. ESSEL MINING & INDUSTRIES LIMITED, MUMBAI

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

ITA 1549/MUM/2018[2013-14]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-14

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 To 2013-14) Essel Mining & Vs. Dy. Cit, Cc-1(4) Industries Limited 9Th Floor, Old Cgo Industry House, 18Th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent Jcit, Cc-1(4) Vs. M/S Essel Mining & R. No. 902, Pratistha Industries Limited Bhavan, 9Th Floor, Old Industry House, 18Th Cgo Building, Annexe, Floor, 10, Cama Street, Mumbai – 400 020 Kolkata- 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent

For Appellant: Yohesh Thar &For Respondent: Biswanath Das
Section 132(1)Section 14ASection 153ASection 153C

…P a g e | 1 ITA No.1022 & 1549/Mum/2018 296 & 297/Mum/2021 Essel Mining & industries Ltd. Vs. DCIT, CC-1(4) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 to 2013-14) Essel Mining & Vs. Dy. CIT, CC-1(4) Industries Limited 9th Floor, Old CGO Industry House, 18th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE6607L Appellant .. Respondent JCIT, CC-1(4) Vs. M/s Essel Mining & R. No. 902, Pratistha Industries…

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 1(4), MUMBAI

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

ITA 1022/MUM/2018[2013-14]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-14

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 To 2013-14) Essel Mining & Vs. Dy. Cit, Cc-1(4) Industries Limited 9Th Floor, Old Cgo Industry House, 18Th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent Jcit, Cc-1(4) Vs. M/S Essel Mining & R. No. 902, Pratistha Industries Limited Bhavan, 9Th Floor, Old Industry House, 18Th Cgo Building, Annexe, Floor, 10, Cama Street, Mumbai – 400 020 Kolkata- 700017 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace6607L Appellant .. Respondent

For Appellant: Yohesh Thar &For Respondent: Biswanath Das
Section 132(1)Section 14ASection 153ASection 153C

…P a g e | 1 ITA No.1022 & 1549/Mum/2018 296 & 297/Mum/2021 Essel Mining & industries Ltd. Vs. DCIT, CC-1(4) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 296 & 297/Mum/2021 (A.Ys.2011-12 to 2013-14) Essel Mining & Vs. Dy. CIT, CC-1(4) Industries Limited 9th Floor, Old CGO Industry House, 18th Building, M.K. Road, Floor, 10 Camac Street, Mumbai - 400020 Kolkata – 700017 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE6607L Appellant .. Respondent JCIT, CC-1(4) Vs. M/s Essel Mining & R. No. 902, Pratistha Industries…

DCIT(LTU) - 1, MUMBAI vs. ACC LTD., MUMBAI

In the result, appeal filed by assessee is partly allowed and appeal filed by the revenue is dismissed

ITA 3178/MUM/2019[2011-12]Status: DisposedITAT Mumbai28 Feb 2023AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA.No. 3139/MUM/2019 (A.Y. 2011-12) M/s. ACC Ltd., V. Deputy CIT (LTU) 29th Floor, Centre-1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) ITA.No. 3178/MUM/2019 (A.Y. 2011-12) DCIT (LTU)-1 V. M/s. ACC Ltd., 29th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AA…

DCIT(LTU) - 1, MUMBAI vs. ACC LTD., MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3177/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Feb 2023AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA.No. 3138/MUM/2019 (A.Y. 2010-11) M/s. ACC Ltd., V. Deputy CIT (LTU) 29th Floor, Centre-1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) ITA.No. 3177/MUM/2019 (A.Y. 2010-11) DCIT (LTU)-1 V. M/s. ACC Ltd., 29th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAAC…

DCIT(LTU) - 1, MUMBAI vs. ACC LTD., MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3176/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151Section 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA NO.3136/MUM/2019 (A.Y: 2009-10) M/s. ACC Limited v. DCIT – LTU(1) Cement House, 121, M.K. Road 29th Floor, Centre – 1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) DCIT – LTU(1) v. M/s. ACC Limited 29th Floor, Centre – 1, Cement House, 121, M.K. Road World Trade Centre, Churchgate, Mumbai-400020 Cuffe Parade, Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) Assess…

ACC LTD.,MUMBAI vs. ADDL CIT(LTU) , MUMBAI

In the result, appeal filed by assessee is partly allowed and appeal filed by the revenue is dismissed

ITA 3139/MUM/2019[2011-12]Status: DisposedITAT Mumbai28 Feb 2023AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA.No. 3139/MUM/2019 (A.Y. 2011-12) M/s. ACC Ltd., V. Deputy CIT (LTU) 29th Floor, Centre-1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) ITA.No. 3178/MUM/2019 (A.Y. 2011-12) DCIT (LTU)-1 V. M/s. ACC Ltd., 29th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AA…

ACC LTD.,MUMBAI vs. ADDL CIT(LTU) , MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3137/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Feb 2023AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA.No. 3138/MUM/2019 (A.Y. 2010-11) M/s. ACC Ltd., V. Deputy CIT (LTU) 29th Floor, Centre-1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) ITA.No. 3177/MUM/2019 (A.Y. 2010-11) DCIT (LTU)-1 V. M/s. ACC Ltd., 29th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAAC…

ACC LTD.,MUMBAI vs. DCIT(LTU) - 1, MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3136/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151Section 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA NO.3136/MUM/2019 (A.Y: 2009-10) M/s. ACC Limited v. DCIT – LTU(1) Cement House, 121, M.K. Road 29th Floor, Centre – 1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) DCIT – LTU(1) v. M/s. ACC Limited 29th Floor, Centre – 1, Cement House, 121, M.K. Road World Trade Centre, Churchgate, Mumbai-400020 Cuffe Parade, Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) Assess…

ACC LTD.,MUMBAI vs. DCIT(LTU) - 1, MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3135/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151Section 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA NO.3136/MUM/2019 (A.Y: 2009-10) M/s. ACC Limited v. DCIT – LTU(1) Cement House, 121, M.K. Road 29th Floor, Centre – 1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) DCIT – LTU(1) v. M/s. ACC Limited 29th Floor, Centre – 1, Cement House, 121, M.K. Road World Trade Centre, Churchgate, Mumbai-400020 Cuffe Parade, Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) Assess…

DCIT(LTU) - 1, MUMBAI vs. ACC LTD., MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 268/MUM/2019[2008-09]Status: DisposedITAT Mumbai28 Feb 2023AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit -Ltu (Formerly Known As The Associated Cement 29Th Floor, Center-1 Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Dy. Cit - Ltu-1 V. M/S. Acc Limited 29Th Floor, Center-1 (Formerly Known As The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. Addl. CIT -LTU (Formerly known as The Associated Cement 29th Floor, Center-1 Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) Dy. CIT - LTU-1 v. M/s. ACC Limited 29th Floor, Center-1 (Formerly known as The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005…

ACC LTD ( FORMELRY KNOWN AS THE ASSOCIATED CEMENT COMPANIES LTD),MUMBAI vs. ADDLL CIT ,(LTU), MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 6638/MUM/2018[2008-09]Status: DisposedITAT Mumbai28 Feb 2023AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit -Ltu (Formerly Known As The Associated Cement 29Th Floor, Center-1 Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Dy. Cit - Ltu-1 V. M/S. Acc Limited 29Th Floor, Center-1 (Formerly Known As The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. Addl. CIT -LTU (Formerly known as The Associated Cement 29th Floor, Center-1 Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) Dy. CIT - LTU-1 v. M/s. ACC Limited 29th Floor, Center-1 (Formerly known as The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005…

DCIT(LTU) - 1, MUMBAI vs. ACC LTD., MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3246/MUM/2018[2012-13]Status: DisposedITAT Mumbai28 Feb 2023AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Ltd., V. Dcit – Range – 1(1) Mumbai {Formerly Known As The Associated Cement Companies, Ltd.,} Cement House, 121 M.K. Road, Churchgate Mumbai - 400020 Pan: Aaact1507C (Appellant) (Respondent) Dcit (Ltu)-1 V. M/S. Acc Ltd., 29Th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Ltd., V. DCIT – Range – 1(1) Mumbai {Formerly Known as The Associated Cement Companies, Ltd.,} Cement House, 121 M.K. Road, Churchgate Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) DCIT (LTU)-1 V. M/s. ACC Ltd., 29th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) Assessee represented by : Shri Yogesh Thar…

ACC LIMITED (FORMERLY KNOWN AS THE ASSOCIATED CEMENT COMPANIES LTD.),MUMBAI vs. ADDLL. CIT ,RG. 1(1), MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3203/MUM/2018[2012-13]Status: DisposedITAT Mumbai28 Feb 2023AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Ltd., V. Dcit – Range – 1(1) Mumbai {Formerly Known As The Associated Cement Companies, Ltd.,} Cement House, 121 M.K. Road, Churchgate Mumbai - 400020 Pan: Aaact1507C (Appellant) (Respondent) Dcit (Ltu)-1 V. M/S. Acc Ltd., 29Th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Ltd., V. DCIT – Range – 1(1) Mumbai {Formerly Known as The Associated Cement Companies, Ltd.,} Cement House, 121 M.K. Road, Churchgate Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) DCIT (LTU)-1 V. M/s. ACC Ltd., 29th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) Assessee represented by : Shri Yogesh Thar…

ACC LTD,MUMBAI vs. ASST CIT LTU, MUMBAI

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

ITA 6082/MUM/2014[2007-08]Status: DisposedITAT Mumbai28 Feb 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 145A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA NO.4669/MUM/2012 (A.Y: 2007-08) M/s. ACC Limited v. Addl. CIT – LTU (Formerly known as The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) Addl. CIT – LTU v. M/s. ACC Limited 28th Floor, Centre – 1 (Formerly known as The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-40…

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Ultratech Cement Ltd. v. ACIT (88 Taxmann.com 907) — Cited in 29 Judgments | BharatTax