Vaibhavi Trading(P) Ltd. v. DCIT

89 Taxmann.com 132Reported decision2018#14540 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Issues it is cited on

section 36(i)short deduction of tdssection 10(2)section 43astrategic investmentsection 36(1)(viii)disallowance under section 40(a)(ia)section 80ia(4)infrastructure facilitysection 194jsection 10(34)business expediency

Judgments citing Vaibhavi Trading(P) Ltd. v. DCIT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -3(2), MUMBAI vs. VIRAJ PROFILES PRIVATE LIMITED, MUMBAI

In the result, appeal filed by the assessee is partly allowed as per above directions

ITA 2164/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Dec 2023AY 2020-21

Bench: Shri Narender Kumar Choudhry, Hon’Ble & Shri S. Rifaur Rahman, Hon'Bleviraj Profiles Pvt Ltd V. Dy. Cit - Central Circle- 3(2) (Formerly Known As Viraj Profiles Limited) Room No. 1923, 19Th Floor 1St Floor, Viraj Towers Air India Building Jn Of Andheri Kurla Road Nariman Point W.E. Highway, Andheri (E) Mumbai- 400021 Mumbai- 400093 Pan: Aabcv1740N (Appellant) (Respondent) Dy. Cit - Central Circle- 3(2) V. Viraj Profiles Pvt Ltd (Formerly Known As Viraj Profiles Limited) Room No. 1923, 19Th Floor 1St Floor, Viraj Towers Air India Building, Nariman Jn Of Andheri Kurla Road Point W.E. Highway, Andheri (E) Mumbai- 400021 Mumbai- 400093 Pan: Aabcv1740N (Appellant) (Respondent) Assessee Represented By : Shri. Mani Jain Department Represented By : Shri. Ujjawal Kumar Chavan

Section 250Section 37Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Viraj Profiles Pvt Ltd v. Dy. CIT - Central Circle- 3(2) (Formerly Known as Viraj Profiles Limited) Room No. 1923, 19th Floor 1st Floor, Viraj Towers Air India Building JN of Andheri Kurla Road Nariman Point W.E. Highway, Andheri (E) Mumbai- 400021 Mumbai- 400093 PAN: AABCV1740N (Appellant) (Respondent) Dy. CIT - Central Circle- 3(2) v. Viraj Profiles Pvt Ltd (Formerly Known as Viraj Profiles Limited) Room No. 1923, 19th Floor 1st Floor, Vira…

VIRAJ PROFILES PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), MUMBAI

In the result, appeal filed by the assessee is partly allowed as per above directions

ITA 1213/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Dec 2023AY 2020-21

Bench: Shri Narender Kumar Choudhry, Hon’Ble & Shri S. Rifaur Rahman, Hon'Bleviraj Profiles Pvt Ltd V. Dy. Cit - Central Circle- 3(2) (Formerly Known As Viraj Profiles Limited) Room No. 1923, 19Th Floor 1St Floor, Viraj Towers Air India Building Jn Of Andheri Kurla Road Nariman Point W.E. Highway, Andheri (E) Mumbai- 400021 Mumbai- 400093 Pan: Aabcv1740N (Appellant) (Respondent) Dy. Cit - Central Circle- 3(2) V. Viraj Profiles Pvt Ltd (Formerly Known As Viraj Profiles Limited) Room No. 1923, 19Th Floor 1St Floor, Viraj Towers Air India Building, Nariman Jn Of Andheri Kurla Road Point W.E. Highway, Andheri (E) Mumbai- 400021 Mumbai- 400093 Pan: Aabcv1740N (Appellant) (Respondent) Assessee Represented By : Shri. Mani Jain Department Represented By : Shri. Ujjawal Kumar Chavan

Section 250Section 37Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Viraj Profiles Pvt Ltd v. Dy. CIT - Central Circle- 3(2) (Formerly Known as Viraj Profiles Limited) Room No. 1923, 19th Floor 1st Floor, Viraj Towers Air India Building JN of Andheri Kurla Road Nariman Point W.E. Highway, Andheri (E) Mumbai- 400021 Mumbai- 400093 PAN: AABCV1740N (Appellant) (Respondent) Dy. CIT - Central Circle- 3(2) v. Viraj Profiles Pvt Ltd (Formerly Known as Viraj Profiles Limited) Room No. 1923, 19th Floor 1st Floor, Vira…

ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI vs. PTC INDIA FINANCIAL SERVICES LTD, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 7433/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year 2013-14 AND Asstt. Year 2014-15 PTC India Financial Vs. DCIT, Services Ltd., Circle-19(1) & (2), 7th Floor, MTNL Building, New Delhi 8, Bhikaji Cama Place, New Delhi – 110 066 PAN AAECP0501C (Appellant) (Respondent) Astt. Year: 2013-14 ACIT, Vs. PTC India Financial Services Ltd., Circle-19(2), 7th Floor, MTNL Building, Room No. 221, 6, Bhikaji Cama Place, C.R. Building, New Delhi – 110 066 I.P. Estate PAN AAECP0501C New Delhi. (Appellant) (Respondent)…

PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE- 19(2), NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 7273/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year 2013-14 AND Asstt. Year 2014-15 PTC India Financial Vs. DCIT, Services Ltd., Circle-19(1) & (2), 7th Floor, MTNL Building, New Delhi 8, Bhikaji Cama Place, New Delhi – 110 066 PAN AAECP0501C (Appellant) (Respondent) Astt. Year: 2013-14 ACIT, Vs. PTC India Financial Services Ltd., Circle-19(2), 7th Floor, MTNL Building, Room No. 221, 6, Bhikaji Cama Place, C.R. Building, New Delhi – 110 066 I.P. Estate PAN AAECP0501C New Delhi. (Appellant) (Respondent)…

ACIT, NEW DELHI vs. M/S. PTC INDIA FINANCIAL SERVICES LTD., NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 2175/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2023AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year 2013-14 AND Asstt. Year 2014-15 PTC India Financial Vs. DCIT, Services Ltd., Circle-19(1) & (2), 7th Floor, MTNL Building, New Delhi 8, Bhikaji Cama Place, New Delhi – 110 066 PAN AAECP0501C (Appellant) (Respondent) Astt. Year: 2013-14 ACIT, Vs. PTC India Financial Services Ltd., Circle-19(2), 7th Floor, MTNL Building, Room No. 221, 6, Bhikaji Cama Place, C.R. Building, New Delhi – 110 066 I.P. Estate PAN AAECP0501C New Delhi. (Appellant) (Respondent)…

M/S. PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 2162/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2023AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year 2013-14 AND Asstt. Year 2014-15 PTC India Financial Vs. DCIT, Services Ltd., Circle-19(1) & (2), 7th Floor, MTNL Building, New Delhi 8, Bhikaji Cama Place, New Delhi – 110 066 PAN AAECP0501C (Appellant) (Respondent) Astt. Year: 2013-14 ACIT, Vs. PTC India Financial Services Ltd., Circle-19(2), 7th Floor, MTNL Building, Room No. 221, 6, Bhikaji Cama Place, C.R. Building, New Delhi – 110 066 I.P. Estate PAN AAECP0501C New Delhi. (Appellant) (Respondent)…

ARJAV DIAMONDS,MUMBAI vs. PR CIT -19, MUMBAI

In the result, the appeal of assessee is allowed

ITA 3035/MUM/2017[2012-13]Status: DisposedITAT Mumbai03 Jun 2019AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am

For Appellant: Shri Anuj Kisnadwala, ArFor Respondent: Shri Anadi Varma, DR
Section 143(3)Section 263

…आयकर अपीलीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री महावीर स ुंह, न्याययक दस्य एवुं श्री एन. के. प्रिान लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI NK PRADHAN, AM Aayakr ApIla saM./ ITA No. 3035/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2012-13) Arjav Diamonds The Commissioner of DE THE-8031/8032, G-Block, Income Tax, Circle-19, Vs. Bharat Diamond Course, BKC, Mumbai Bandra East, Mumbai-400 051 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा सं./PAN No. AAIFA0126F अपीलाथी की ओर से / Appellant by : Shri Anuj Kisnadwala, Ar प्रत्…