V.M. Salgaocar & Brother (P.) Ltd. v. CIT

81 Taxmann.com 357High Court2017#5841 most cited

What is V.M. Salgaocar & Brother (P.) Ltd. v. CIT authority for?

Deductions under Section 80HHC must be allowed with reference to the gross total income, not merely the business income, when the Assessing Officer restricts the claim to the latter.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

V.M. Salgaocar & Brother (P.) Ltd. v. CIT · Section 80HHC · gross total income · business income · deduction

Sections most often in play

Section 115JBSection 14ASection 37(1)Section 80GSection 135Section 142(1)Section 143(1)Section 143(2)

Issues it is cited on

section 80hhesection 80ia(8)section 92basection 92fsection 80hhmat creditsection 80hsection 72section 135csr expendituresection 80hhcweighted deduction

Judgments citing V.M. Salgaocar & Brother (P.) Ltd. v. CIT

PRAMOD LAKRA,DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -11(1), KOLKATA, KOLKATA vs. PHILIPS CARBON BLACK LTD , KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2459/KOL/2024[2021-22]Status: DisposedITAT Kolkata10 Jun 2025AY 2021-22

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 115JSection 143(1)Section 143(2)Section 14ASection 35Section 35(2)(ab)Section 37Section 80GSection 80ISection 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी संजय अव"थी, लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member] I.T.A. Nos. 2456 to 2459/Kol/2024 Assessment Years: 2017-18, 2018-19, 2020-21, 2021-22 DCIT, Circle-11(1), Kolkata Vs. Phillips Carbon Black Ltd. (PAN: AABCP 5762 E) ( अपीलाथ" ) Respondent / ""यथ" Appellant / I.T.A. No. 2034/Kol/2024 Assessment Year: 2020-21 Phillips Carbon Black Ltd. Vs. ACIT, Circle- 11(1), Kolkata (PAN: AABCP 5762 E) ( अपीलाथ" ) Resp…

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2458/KOL/2024[2020-21]Status: DisposedITAT Kolkata10 Jun 2025AY 2020-21

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 115JSection 143(1)Section 143(2)Section 14ASection 35Section 35(2)(ab)Section 37Section 80GSection 80ISection 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी संजय अव"थी, लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member] I.T.A. Nos. 2456 to 2459/Kol/2024 Assessment Years: 2017-18, 2018-19, 2020-21, 2021-22 DCIT, Circle-11(1), Kolkata Vs. Phillips Carbon Black Ltd. (PAN: AABCP 5762 E) ( अपीलाथ" ) Respondent / ""यथ" Appellant / I.T.A. No. 2034/Kol/2024 Assessment Year: 2020-21 Phillips Carbon Black Ltd. Vs. ACIT, Circle- 11(1), Kolkata (PAN: AABCP 5762 E) ( अपीलाथ" ) Resp…

PRAMOD LAKRA,DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD., KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2457/KOL/2024[2018-19]Status: DisposedITAT Kolkata10 Jun 2025AY 2018-19

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 115JSection 143(1)Section 143(2)Section 14ASection 35Section 35(2)(ab)Section 37Section 80GSection 80ISection 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी संजय अव"थी, लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member] I.T.A. Nos. 2456 to 2459/Kol/2024 Assessment Years: 2017-18, 2018-19, 2020-21, 2021-22 DCIT, Circle-11(1), Kolkata Vs. Phillips Carbon Black Ltd. (PAN: AABCP 5762 E) ( अपीलाथ" ) Respondent / ""यथ" Appellant / I.T.A. No. 2034/Kol/2024 Assessment Year: 2020-21 Phillips Carbon Black Ltd. Vs. ACIT, Circle- 11(1), Kolkata (PAN: AABCP 5762 E) ( अपीलाथ" ) Resp…

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2456/KOL/2024[2017-18]Status: DisposedITAT Kolkata10 Jun 2025AY 2017-18

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 115JSection 143(1)Section 143(2)Section 14ASection 35Section 35(2)(ab)Section 37Section 80GSection 80ISection 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी संजय अव"थी, लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member] I.T.A. Nos. 2456 to 2459/Kol/2024 Assessment Years: 2017-18, 2018-19, 2020-21, 2021-22 DCIT, Circle-11(1), Kolkata Vs. Phillips Carbon Black Ltd. (PAN: AABCP 5762 E) ( अपीलाथ" ) Respondent / ""यथ" Appellant / I.T.A. No. 2034/Kol/2024 Assessment Year: 2020-21 Phillips Carbon Black Ltd. Vs. ACIT, Circle- 11(1), Kolkata (PAN: AABCP 5762 E) ( अपीलाथ" ) Resp…

PCBL LIMITED,KOLKATA vs. A.C.I.T., CIRCLE - 11(1),, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2034/KOL/2024[2020-2021]Status: DisposedITAT Kolkata10 Jun 2025AY 2020-2021

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 115JSection 143(1)Section 143(2)Section 14ASection 35Section 35(2)(ab)Section 37Section 80GSection 80ISection 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी संजय अव"थी, लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member] I.T.A. Nos. 2456 to 2459/Kol/2024 Assessment Years: 2017-18, 2018-19, 2020-21, 2021-22 DCIT, Circle-11(1), Kolkata Vs. Phillips Carbon Black Ltd. (PAN: AABCP 5762 E) ( अपीलाथ" ) Respondent / ""यथ" Appellant / I.T.A. No. 2034/Kol/2024 Assessment Year: 2020-21 Phillips Carbon Black Ltd. Vs. ACIT, Circle- 11(1), Kolkata (PAN: AABCP 5762 E) ( अपीलाथ" ) Resp…

M/S. ZENSAR TECHNOLOGIES LTD,MUMBAI vs. THE ACIT -2(3), MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 2908/MUM/2008[2003-2004]Status: DisposedITAT Mumbai12 May 2023AY 2003-2004

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Zensor Technologies Ltd V. Acit-2(3) Magnet House, 2Nd Floor Mumbai Narottam Morarjee Marg Ballard Estate, Mumbai- 400038 Pan: Aaacf0742K (Appellant) (Respondent) Acit- 2(3) V. M/S. Zensor Technologies Ltd Room No. 555, Aayakar Bhavan Magnet House, 2Nd Floor Mumbai Narottam Morarjee Marg Ballard Estate, Mumbai- 400038 Pan: Aaacf0742K (Appellant) (Respondent)

Section 10ASection 80HSection 92Section 92(1)Section 92CSection 94(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M/s. Zensor Technologies Ltd v. ACIT-2(3) Magnet House, 2nd Floor Mumbai Narottam Morarjee Marg Ballard Estate, Mumbai- 400038 PAN: AAACF0742K (Appellant) (Respondent) ACIT- 2(3) v. M/s. Zensor Technologies Ltd Room No. 555, Aayakar Bhavan Magnet House, 2nd Floor Mumbai Narottam Morarjee Marg Ballard Estate, Mumbai- 400038 PAN: AAACF0742K (Appellant) (Respondent) Assessee Represented by : Shri Nitesh Joshi Department Represented by : Shri. Karan P.…

DCIT-2(3), MUMBAI vs. M/S. ZENSAR TECHNOLOGIES LTD., MUMBAI

In the result, the appeal is partly allowed

ITA 5653/MUM/2009[2004-05]Status: DisposedITAT Mumbai19 Apr 2023AY 2004-05

Bench: Amit Shukla () & Ms. Padmavathy S. ()

Section 10ASection 80Section 92

…1 ITA 5653/Mum/2009 M/s Zensar Technologies Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE AMIT SHUKLA (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.5653/Mum/2009 (Assessment year 2004-05) DCIT-2(3), Mumbai vs M/s Zensar Technologies Ltd Magnet House, 2nd Floor Room No.555, Aayakar Bhavan M.K. Road, Mumbai-400 020 N.M. Marg, Ballard Estate Mumbai-400 001 PAN : AAACF0742K APPELLANT RESPONDENT Assessee represented by Shri Nitesh Joshi Department represented by Shri Manoj Kumar – CIT DR Date of hearing 12-04-2023 Date of pronouncement 19-04-2023 O R D E R PER :…

ITO 2(3)(3), MUMBAI vs. ZENSAR TECHNOLOGIES LTD, MUMBAI

In the result, appeal by the assessee is allowed for statistical purpose

ITA 955/MUM/2013[2002-03]Status: DisposedITAT Mumbai14 Sept 2022AY 2002-03

Bench: Shri G.S. Pannuand Shri Sandeep Singh Karhail

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Anil Kumar Das
Section 10ASection 115JSection 143(3)Section 250Section 263Section 80HSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, PRESIDENTAND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.955/Mum./2013 (Assessment Year :2002–03) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(3), Mumbai v/s M/s. Zensar Technolgies Ltd. Magnet House, 2nd Floor …………….Respondent NarottamMorarjee Marg Ballard Estatem, Mumbai 400 038 PAN – AAACF0742K ITA No.276/Mum./2013 (Assessment Year :2002–03) M/s. Zensar Technolgies Ltd. Magnet House, 2nd Floor ……………. Appellant NarottamMorarjee Marg Ballard Estatem, Mumbai 400 038 PAN – AAACF0742K v/s Asstt. Commissioner of…

ZENSAR TECHNOLOGIES LTD,MUMBAI vs. ACIT 2(3), MUMBAI

In the result, appeal by the assessee is allowed for statistical purpose

ITA 276/MUM/2013[2002-03]Status: DisposedITAT Mumbai14 Sept 2022AY 2002-03

Bench: Shri G.S. Pannuand Shri Sandeep Singh Karhail

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Anil Kumar Das
Section 10ASection 115JSection 143(3)Section 250Section 263Section 80HSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, PRESIDENTAND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.955/Mum./2013 (Assessment Year :2002–03) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(3), Mumbai v/s M/s. Zensar Technolgies Ltd. Magnet House, 2nd Floor …………….Respondent NarottamMorarjee Marg Ballard Estatem, Mumbai 400 038 PAN – AAACF0742K ITA No.276/Mum./2013 (Assessment Year :2002–03) M/s. Zensar Technolgies Ltd. Magnet House, 2nd Floor ……………. Appellant NarottamMorarjee Marg Ballard Estatem, Mumbai 400 038 PAN – AAACF0742K v/s Asstt. Commissioner of…

M/S. ZENSAR TECHNOLOGIES LTD ( FORMERLY INTERNATIONAL COMPUTERS (INDIA) LTD ),MUMBAI vs. THE CIT -2,

In the result, the appeal of the assessee is partly allowed

ITA 4137/MUM/2007[2002-2003]Status: HeardITAT Mumbai17 May 2022AY 2002-2003
Section 10ASection 115JSection 14ASection 263Section 28Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER M/s. Zensar Technologies Vs. The Deputy Commissioner Ltd., (Formerly International of Income Tax Computers (India) Ltd.,) Circle-2(3) Magnet House, 2nd Floor Mumbai Narottam Morarjee Marg Ballard Estate Mumbai – 400 038 PAN/GIR No.AAACF0742K (Appellant) .. (Respondent) Assessee by Shri Nitesh Joshi Revenue by Shri Sunil K. Jha Date of Hearing 17/02/2022 Date of Pronouncement 17/05/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.4137/Mum/2007 for A.Y.2…

ASSISTANT COMMISSIONER OF INCOME-TAX, ICHALKRANJI CIRCLE , , ICHALKRANJI vs. GHODAWAT ENERGY PVT.LTD,, KOLHAPUR

In the result, appeal of the Revenue in ITA No

ITA 2736/PUN/2017[2014-15]Status: DisposedITAT Pune07 Oct 2021AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 2734, 2735 & 2736/Pun/2017 धनधाारण वषा / Assessment Years : 2010-11, 2011-12 & 2014-15

For Appellant: Smt. Mayuri KulkarniFor Respondent: Shri A.M Mahadevan Krishnan
Section 80I

…आयकर अपीलीय अधधकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA Nos. 2734, 2735 & 2736/PUN/2017 धनधाारण वषा / Assessment Years : 2010-11, 2011-12 & 2014-15 The Assistant Commissioner of Income Tax, Ichalkaranji Circle, Ichalkaranji. .......अपीलाथी / Appellant बनाम / V/s. Ghodawat Energy Pvt. Ltd. Plot No.438, A/p. Chipri, Tal. Hatkanangale, Dist. Kolhapur-416 106 PAN : AAACG6910C ……प्रत्यथी / Respondent Assessee by : Smt. Mayuri Kulkarni Revenue by : Shri A.M Mahadevan Krishnan सुनवाई की तारीख /…

ASSISTANT COMMISSIONER OF INCOME-TAX, ICHALKRANJI CIRCLE , , ICHALKRANJI vs. GHODAWAT ENERGY PVT.LTD,, KOLHAPUR

In the result, appeal of the Revenue in ITA No

ITA 2735/PUN/2017[2011-12]Status: DisposedITAT Pune07 Oct 2021AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 2734, 2735 & 2736/Pun/2017 धनधाारण वषा / Assessment Years : 2010-11, 2011-12 & 2014-15

For Appellant: Smt. Mayuri KulkarniFor Respondent: Shri A.M Mahadevan Krishnan
Section 80I

…आयकर अपीलीय अधधकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA Nos. 2734, 2735 & 2736/PUN/2017 धनधाारण वषा / Assessment Years : 2010-11, 2011-12 & 2014-15 The Assistant Commissioner of Income Tax, Ichalkaranji Circle, Ichalkaranji. .......अपीलाथी / Appellant बनाम / V/s. Ghodawat Energy Pvt. Ltd. Plot No.438, A/p. Chipri, Tal. Hatkanangale, Dist. Kolhapur-416 106 PAN : AAACG6910C ……प्रत्यथी / Respondent Assessee by : Smt. Mayuri Kulkarni Revenue by : Shri A.M Mahadevan Krishnan सुनवाई की तारीख /…

ASSISTANT COMMISSIONER OF INCOME-TAX, ICHALKRANJI CIRCLE , , ICHALKRANJI vs. GHODAWAT ENERGY PVT.LTD,, KOLHAPUR

In the result, appeal of the Revenue in ITA No

ITA 2734/PUN/2017[2010-11]Status: DisposedITAT Pune07 Oct 2021AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 2734, 2735 & 2736/Pun/2017 धनधाारण वषा / Assessment Years : 2010-11, 2011-12 & 2014-15

For Appellant: Smt. Mayuri KulkarniFor Respondent: Shri A.M Mahadevan Krishnan
Section 80I

…आयकर अपीलीय अधधकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA Nos. 2734, 2735 & 2736/PUN/2017 धनधाारण वषा / Assessment Years : 2010-11, 2011-12 & 2014-15 The Assistant Commissioner of Income Tax, Ichalkaranji Circle, Ichalkaranji. .......अपीलाथी / Appellant बनाम / V/s. Ghodawat Energy Pvt. Ltd. Plot No.438, A/p. Chipri, Tal. Hatkanangale, Dist. Kolhapur-416 106 PAN : AAACG6910C ……प्रत्यथी / Respondent Assessee by : Smt. Mayuri Kulkarni Revenue by : Shri A.M Mahadevan Krishnan सुनवाई की तारीख /…

ASSISTANT COMMISSIONER OF INCOME-TAX, ICHALKRANJI CIRCLE ,, ICHALKRANJI vs. SANJAY DANCHAND GHODAWAT (HUF),, KOLHAPUR

In the result, appeal of the Revenue in ITA No

ITA 2743/PUN/2017[2014-15]Status: DisposedITAT Pune06 Oct 2021AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri A.M Mahadevan Krishnan
Section 143(3)Section 147Section 80I

…आयकर अपीलीय अधधकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA Nos. 2738 to 2741 & 2743/PUN/2017 धनधाारण वषा / Assessment Years : 2010-11 to 2013-14 & 2014-15 The Assistant Commissioner of Income Tax, Ichalkaranji Circle, Ichalkaranji .......अपीलाथी / Appellant बनाम / V/s. Sanjay Danchand Ghodawat, Sushreya, Yashwant Co-op. Society, A/p. Jaysingpur, Tal. Shirol Dist. Kolhapur-416 101 PAN : ADLPG5040N ……प्रत्यथी / Respondent आयकर अपील सं. / ITA No. 2742/PUN/2017 धनधाारण वषा / Assessment Year : 2…

ASSISTANT COMMISSIONER OF INCOME-TAX, ICHALKRANJI CIRCLE ,, ICHALKRANJI vs. SANJAY DANCHAND GHODAWAT (HUF),, KOLHAPUR

In the result, appeal of the Revenue in ITA No

ITA 2742/PUN/2017[2014-15]Status: DisposedITAT Pune06 Oct 2021AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri A.M Mahadevan Krishnan
Section 143(3)Section 147Section 80I

…आयकर अपीलीय अधधकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA Nos. 2738 to 2741 & 2743/PUN/2017 धनधाारण वषा / Assessment Years : 2010-11 to 2013-14 & 2014-15 The Assistant Commissioner of Income Tax, Ichalkaranji Circle, Ichalkaranji .......अपीलाथी / Appellant बनाम / V/s. Sanjay Danchand Ghodawat, Sushreya, Yashwant Co-op. Society, A/p. Jaysingpur, Tal. Shirol Dist. Kolhapur-416 101 PAN : ADLPG5040N ……प्रत्यथी / Respondent आयकर अपील सं. / ITA No. 2742/PUN/2017 धनधाारण वषा / Assessment Year : 2…

ASSISTANT COMMISSIONER OF INCOME-TAX, ICHALKRANJI CIRCLE ,, ICHALKRANJI vs. SANJAY DANCHAND GHODAWAT (HUF),, KOLHAPUR

In the result, appeal of the Revenue in ITA No

ITA 2741/PUN/2017[2013-14]Status: DisposedITAT Pune06 Oct 2021AY 2013-14

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri A.M Mahadevan Krishnan
Section 143(3)Section 147Section 80I

…आयकर अपीलीय अधधकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA Nos. 2738 to 2741 & 2743/PUN/2017 धनधाारण वषा / Assessment Years : 2010-11 to 2013-14 & 2014-15 The Assistant Commissioner of Income Tax, Ichalkaranji Circle, Ichalkaranji .......अपीलाथी / Appellant बनाम / V/s. Sanjay Danchand Ghodawat, Sushreya, Yashwant Co-op. Society, A/p. Jaysingpur, Tal. Shirol Dist. Kolhapur-416 101 PAN : ADLPG5040N ……प्रत्यथी / Respondent आयकर अपील सं. / ITA No. 2742/PUN/2017 धनधाारण वषा / Assessment Year : 2…

ASSISTANT COMMISSIONER OF INCOME-TAX, ICHALKRANJI CIRCLE ,, ICHALKRANJI vs. SANJAY DANCHAND GHODAWAT (HUF),, KOLHAPUR

In the result, appeal of the Revenue in ITA No

ITA 2740/PUN/2017[2012-13]Status: DisposedITAT Pune06 Oct 2021AY 2012-13

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri A.M Mahadevan Krishnan
Section 143(3)Section 147Section 80I

…आयकर अपीलीय अधधकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA Nos. 2738 to 2741 & 2743/PUN/2017 धनधाारण वषा / Assessment Years : 2010-11 to 2013-14 & 2014-15 The Assistant Commissioner of Income Tax, Ichalkaranji Circle, Ichalkaranji .......अपीलाथी / Appellant बनाम / V/s. Sanjay Danchand Ghodawat, Sushreya, Yashwant Co-op. Society, A/p. Jaysingpur, Tal. Shirol Dist. Kolhapur-416 101 PAN : ADLPG5040N ……प्रत्यथी / Respondent आयकर अपील सं. / ITA No. 2742/PUN/2017 धनधाारण वषा / Assessment Year : 2…

ASSISTANT COMMISSIONER OF INCOME-TAX, ICHALKRANJI CIRCLE ,, ICHALKRANJI vs. SANJAY DANCHAND GHODAWAT (HUF),, KOLHAPUR

In the result, appeal of the Revenue in ITA No

ITA 2739/PUN/2017[2011-12]Status: DisposedITAT Pune06 Oct 2021AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri A.M Mahadevan Krishnan
Section 143(3)Section 147Section 80I

…आयकर अपीलीय अधधकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA Nos. 2738 to 2741 & 2743/PUN/2017 धनधाारण वषा / Assessment Years : 2010-11 to 2013-14 & 2014-15 The Assistant Commissioner of Income Tax, Ichalkaranji Circle, Ichalkaranji .......अपीलाथी / Appellant बनाम / V/s. Sanjay Danchand Ghodawat, Sushreya, Yashwant Co-op. Society, A/p. Jaysingpur, Tal. Shirol Dist. Kolhapur-416 101 PAN : ADLPG5040N ……प्रत्यथी / Respondent आयकर अपील सं. / ITA No. 2742/PUN/2017 धनधाारण वषा / Assessment Year : 2…

ASSISTANT COMMISSIONER OF INCOME-TAX, ICHALKRANJI CIRCLE ,, ICHALKRANJI vs. SANJAY DANCHAND GHODAWAT (HUF),, KOLHAPUR

In the result, appeal of the Revenue in ITA No

ITA 2738/PUN/2017[2010-11]Status: DisposedITAT Pune06 Oct 2021AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri A.M Mahadevan Krishnan
Section 143(3)Section 147Section 80I

…आयकर अपीलीय अधधकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA Nos. 2738 to 2741 & 2743/PUN/2017 धनधाारण वषा / Assessment Years : 2010-11 to 2013-14 & 2014-15 The Assistant Commissioner of Income Tax, Ichalkaranji Circle, Ichalkaranji .......अपीलाथी / Appellant बनाम / V/s. Sanjay Danchand Ghodawat, Sushreya, Yashwant Co-op. Society, A/p. Jaysingpur, Tal. Shirol Dist. Kolhapur-416 101 PAN : ADLPG5040N ……प्रत्यथी / Respondent आयकर अपील सं. / ITA No. 2742/PUN/2017 धनधाारण वषा / Assessment Year : 2…

NATIONAL BULK HANDLING CORPORATION LTD,NAVI MUMBAI vs. DCIT CEN CIR 46, MUMBAI

In the result, appeal of the assessee is allowed, as above

ITA 303/MUM/2014[2009-10]Status: DisposedITAT Mumbai23 Mar 2018AY 2009-10

Bench: Shri G.S.Pannu & Shri Sandeep Gosain

For Respondent: Shri Suman Kumar
Section 143(3)Section 250Section 80Section 80ASection 80I

…d the claim to the available gross total income i.e. Rs.11,12,65,655/-. It is pointed out that the stand of the assessee is fully covered by the ratio of the judgment of the Hon’ble Bombay High Court in the case of V.M.Salgaonkar & Brothers (P) Ltd. vs. ACIT, 81 Taxmann.com 357(Bom). 4 ITA No.303/Mum/2014, (A.Y. 2009-10) 6. On the other hand, the Ld. Departmental representative has defended the order of the CIT(A) and pointed out that the restriction placed in section 80AB of the Act is fully applicable and, therefore, assessee’s claim of deduction u/s.80IB(11A) of the Act has been correctly restricted to the…

V.M. Salgaocar & Brother (P.) Ltd. v. CIT (81 Taxmann.com 357) — Cited in 20 Judgments | BharatTax