Vellore Electric Corpn. Ltd. v. CIT

93 Taxmann 401Supreme Court of India1997#10801 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2024.

Issues it is cited on

deduction under section 80iasection 80iceligible businesssection 80ibsection 80iasection 80igross total incomeincome from other sourcessection 80section 143(2)transferindia

Judgments citing Vellore Electric Corpn. Ltd. v. CIT

Assistant Commissioner of Income Tax, Circle-1, Tirunelveli vs. Vvd and Sons Private Limited, Tuticorin

In the result, the appeal filed by the Revenue is dismissed

ITA 1792/CHNY/2024[2017-18]Status: DisposedITAT Chennai26 Nov 2024AY 2017-18

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1792/Chny/2024 निर्धारण वर्ष/Assessment Year: 2017-18 The Assistant Commissioner Of Income Tax, Circle - 1, Tirunelveli. (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By Vvd & Sons Private Vs. Limited, No.182, Palayamkottai Road, Tuticorin – 628 003. Pan: Aaacv 8438J (प्रत्यर्थी/Respondent) Shri Shiva Srinivas, Addl.Cit Shri S. Sridhar, Advocate सुनवाई की तारीख/Date Of Hearing : 21.11.2024 घोषणा की तारीख/Date Of Pronouncement : 26.11.2024 आदेश /O R Der Per S.R. Raghunatha: This Appeal Filed By The Revenue Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), Chennai 19, Dated 30.04.2024 & Pertains To

Section 4Section 801Section 801ASection 80I

…अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL `B' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1792/CHNY/2024 निर्धारण वर्ष/Assessment Year: 2017-18 The Assistant Commissioner of Income Tax, Circle - 1, Tirunelveli. (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant by प्रत्यर्थी की ओर से/Respondent by VVD and Sons Private Vs. Limited, No.182, Palayamkottai Road, Tuticorin – 628 003. PAN: AAACV 8438J (प्रत्यर्थी/Respondent) Shri Shi…

JCIT(OSD)-10(2)(1), Mumbai vs. M/S.Jyothy Laboratories Limited, Mumbai

In the result, both the appeals of the revenue are dismissed and Cross Objection filed by the assessee are partly allowed

ITA 3876/MUM/2018[2014-15]Status: DisposedITAT Mumbai28 Dec 2022AY 2014-15

Bench: Shri Amit Shukla & Shri Amarjit Singh

For Appellant: Solgy Jose T. KottaramFor Respondent: J.D. Mistry
Section 115JSection 143(2)Section 143(3)Section 14ASection 229Section 80I

…ITA Nos. 3875 &3876/Mum/2018 and C.O Nos. 149 & 150/Mum/2019 1 DCIT-10(2)(1) Vs. M/s Jyothy Laboratories Limited IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 3875 & 3876/Mum/2018 s (A.Ys.2013-14 & 2014-15) DCIT-10(2)(1) Vs. M/s Jyothy Laboratories R. No. 216-A, Aayakar Limited, Ujala House, Bhavan, M.K. Road, Ram Krishna Mandir Mumbai – 400 020 Road, Kondivita, Andheri (East), Mumbai -400 059 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACJ3213B Appellant .. Respondent C.O. Nos. 149 & 150/Mum/2019 s (A.Ys.2013-…

DCIT-10(2)(1), Mumbai vs. M/S.Jyothy Laboratories Limited, Mumbai

In the result, both the appeals of the revenue are dismissed and Cross Objection filed by the assessee are partly allowed

ITA 3875/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Dec 2022AY 2013-14

Bench: Shri Amit Shukla & Shri Amarjit Singh

For Appellant: Solgy Jose T. KottaramFor Respondent: J.D. Mistry
Section 115JSection 143(2)Section 143(3)Section 14ASection 229Section 80I

…ITA Nos. 3875 &3876/Mum/2018 and C.O Nos. 149 & 150/Mum/2019 1 DCIT-10(2)(1) Vs. M/s Jyothy Laboratories Limited IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 3875 & 3876/Mum/2018 s (A.Ys.2013-14 & 2014-15) DCIT-10(2)(1) Vs. M/s Jyothy Laboratories R. No. 216-A, Aayakar Limited, Ujala House, Bhavan, M.K. Road, Ram Krishna Mandir Mumbai – 400 020 Road, Kondivita, Andheri (East), Mumbai -400 059 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACJ3213B Appellant .. Respondent C.O. Nos. 149 & 150/Mum/2019 s (A.Ys.2013-…

M/S. Menzies Aviation Bobba (Bangalore) Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-4(1)(2), Bangalore

In the result, the appeal by the assessee is allowed

ITA 854/BANG/2022[2017-18]Status: DisposedITAT Bangalore05 Dec 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2017-18

For Appellant: Shri Pavan Kumar, R S V S, AdvocateFor Respondent: Shri K R Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 143(2)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2017-18 M/s. Menzies Aviation Bobba Vs. The Assistant Commissioner of (Bangalore) Pvt. Ltd., Income Tax, Plot No.C-04 L, Cargo Terminal 1, Circle 4(1)(2), Kempegowda International Airport, Bangalore. Bangalore – 560 300. PAN: AAECM 6862D APPELLANT RESPONDENT Appellant by : Shri Pavan Kumar, R S V S, Advocate Respondent by : Shri K R Narayana, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 24.11.2022 Date of Pronouncement : .12.2022 O R D E R Per Pa…

The Asstt. Commissioner of Income Tax, Vapi Circle, Vapi vs. M/S. Mitsu Limited, Daman

In the result, the appeal of the Revenue is dismissed

ITA 3510/AHD/2016[2000-01]Status: DisposedITAT Surat04 May 2020AY 2000-01

Bench: Shri Sandip Gosain & Shri O. P. Meenav. ""यथ"/Respondent आ.अ.सं././././I "नधा"र अपीलाथ" Appellant S .T.A No. ण N वष"/A Y: 1 1671/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2006 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 2 1371/Ah 2002- Assistant V. M/S. Mitsu Limited, D/2006 03 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q Co.No.1 2002- M/S. Mitsu Limited, V. Assistant 3 84/Ahd/ 03 304/2, Iind Phase, Commissioner Of 2006 Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 4 1672/Ah 2003- M/S. Mitsu Limited, V. Assistant D/2006 04 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 5 1764/Ah 2003- Assistant V. M/S. Mitsu Limited, D/2006 04 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q 6 1000/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2016 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 7 3510/Ah 2000- Assistant V. M/S. Mitsu Limited, D/2016 01 Commissioner Of Page 2 Of 83 Mitsu Ltd. V. Acit- Vapi/I.T.A. No.1671-1371,Co-184,1672-1764,1614 &1000/Ahd/2006/A.Y.02-03,03-04,06-07.02-03 Income Tax-Vapi 304/2, Iind Phase, Circle, Vapi Gidc, Vapi 396195 Pan: Aaccm 2764 Q

Section 143

…Page 1 of 83 Mitsu Ltd. v. ACIT- Vapi/I.T.A. No.1671-1371,CO-184,1672-1764,1614 &1000/AHD/2006/A.Y.02-03,03-04,06-07.02-03 आयकर अपीलीय अिधकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANDIP GOSAIN, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER V. ""यथ"/Respondent आ.अ.सं././././I "नधा"र अपीलाथ" Appellant S .T.A No. ण N वष"/A Y: 1 1671/Ah 2002- M/s. Mitsu Limited, V. Assistant d/2006 03 304/2, IInd Phase, Commissioner of GIDC, Vapi 396195 Income Tax-Vapi PAN: AACCM 2764 Q Circle, Vapi 2 1371/Ah 2002- Assistant V. M/s. Mitsu Limited, d/2006 03 Commissioner of…

M/S. Mitsu Private Limited, Vapi vs. The ACIT, Vapi Circle, Vapi

In the result, the appeal of the Revenue is dismissed

ITA 1000/AHD/2016[2002-03]Status: DisposedITAT Surat04 May 2020AY 2002-03

Bench: Shri Sandip Gosain & Shri O. P. Meenav. ""यथ"/Respondent आ.अ.सं././././I "नधा"र अपीलाथ" Appellant S .T.A No. ण N वष"/A Y: 1 1671/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2006 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 2 1371/Ah 2002- Assistant V. M/S. Mitsu Limited, D/2006 03 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q Co.No.1 2002- M/S. Mitsu Limited, V. Assistant 3 84/Ahd/ 03 304/2, Iind Phase, Commissioner Of 2006 Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 4 1672/Ah 2003- M/S. Mitsu Limited, V. Assistant D/2006 04 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 5 1764/Ah 2003- Assistant V. M/S. Mitsu Limited, D/2006 04 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q 6 1000/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2016 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 7 3510/Ah 2000- Assistant V. M/S. Mitsu Limited, D/2016 01 Commissioner Of Page 2 Of 83 Mitsu Ltd. V. Acit- Vapi/I.T.A. No.1671-1371,Co-184,1672-1764,1614 &1000/Ahd/2006/A.Y.02-03,03-04,06-07.02-03 Income Tax-Vapi 304/2, Iind Phase, Circle, Vapi Gidc, Vapi 396195 Pan: Aaccm 2764 Q

Section 143

…Page 1 of 83 Mitsu Ltd. v. ACIT- Vapi/I.T.A. No.1671-1371,CO-184,1672-1764,1614 &1000/AHD/2006/A.Y.02-03,03-04,06-07.02-03 आयकर अपीलीय अिधकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANDIP GOSAIN, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER V. ""यथ"/Respondent आ.अ.सं././././I "नधा"र अपीलाथ" Appellant S .T.A No. ण N वष"/A Y: 1 1671/Ah 2002- M/s. Mitsu Limited, V. Assistant d/2006 03 304/2, IInd Phase, Commissioner of GIDC, Vapi 396195 Income Tax-Vapi PAN: AACCM 2764 Q Circle, Vapi 2 1371/Ah 2002- Assistant V. M/s. Mitsu Limited, d/2006 03 Commissioner of…

Income Tax Officer-23(1)(2), Mumbai vs. Indian Corporate Loan Securities Trust 2008 Series 14, Mumbai

In the result, Revenue's appeal for A

ITA 4789/MUM/2017[2010-11]Status: DisposedITAT Mumbai29 Jan 2020AY 2010-11

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm The Ito-23(1)(2) Vs. M/S. Indian Corporate Loan Room No.18 Securities Trust 2008 Matru Mandir Series 14 Grant Road Il & Fs Financial Centre Mumbai – 400 007 Plot No.C-22, G Block 3Rd Floor, Bandra Kurla Complex, Bandra East Mumbai – 400 051 Pan/Gir No. Aaat16786P (Appellant) .. (Respondent) The Ito-23(1)(2) Vs. M/S. Indian Corporate Loan Room No.18 Securities Trust Series Iii Matru Mandir 2009 Grant Road Il & Fs Financial Centre Mumbai – 400 007 Plot No.C-22, G Block Bandra Kurla Complex, Bandra East Mumbai – 400 051 Pan/Gir No. Aaat17440L (Appellant) .. (Respondent) The Ito-23(1)(2) Vs. M/S. Indian Corporate Loan Room No.18 Securities Trust Series Matru Mandir 2008 Series 36 Grant Road Il & Fs Financial Centre Mumbai – 400 007 Plot No.C-22, G Block Bandra Kurla Complex, Bandra East Mumbai – 400 051 Pan/Gir No. Aaat16925L (Appellant) .. (Respondent) आदेश / O R D E R Per Bench: These Appeals In Ita No.4789/Mum/2017, 4791/Mum/2017 & 4794/Mum/2017 For A.Y.2010-11 Arise Out Of The Order By The Ld. Commissioner Of Income Tax (Appeals)-32, Mumbai In Appeal No.Cit(A)- 32/It-604/23(1)(2)/2015-16, Cit(A)-32/It-48/19(3)(2)/2012-13 & Cit(A)-32/It-483/Ito-19(3)(4)/12-13 Respectively Dated 24/04/2017 (Ld. Cit(A) In Short) Against The Order Of Assessment Passed U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As Act) Dated 26/02/2016, 31/10/2012 Respectively By The Ld. Income Tax Officer – 23(1)(2) & 19(3)(2) Respectively, Mumbai (Hereinafter Referred To As Ld. Ao).

Section 10Section 143(3)Section 148Section 161Section 161(1)Section 61

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAVISH SOOD, JM The ITO-23(1)(2) Vs. M/s. Indian Corporate Loan Room No.18 Securities Trust 2008 Matru Mandir Series 14 Grant Road IL & FS Financial Centre Mumbai – 400 007 Plot No.C-22, G Block 3rd Floor, Bandra Kurla Complex, Bandra East Mumbai – 400 051 PAN/GIR No. AAAT16786P (Appellant) .. (Respondent) The ITO-23(1)(2) Vs. M/s. Indian Corporate Loan Room No.18 Securities Trust Series III Matru Mandir 2009 Grant Road IL & FS Financial Centre Mumbai – 400 007 Plot No.C-22, G Block Bandra Kurla Complex, Bandra East Mumba…

DCIT 3(3)(1), Mumbai vs. S.D. Corporation P.Ltd, Mumbai

In the result the grounds of appeal raised by the revenue is rejected

ITA 6395/MUM/2017[2010-11]Status: DisposedITAT Mumbai24 Jun 2019AY 2010-11

Bench: Shri Pawan Singh & Shri M. Balaganeshdcit-3(3)(1) M/S S.D. Corporation Pvt. Ltd. Room No. 609, 6Th Floor, Admin Office, S.P. Centre, Vs. Aayakar Bhavan, M.K. 41/44, Minoo Desai Marg, Road, Mumbai-400020 Colaba, Mumbai-400005. Pan: Aadcs4496C Appellant Respondent Appellant By : Shri Satish Rajore (Sr. Dr) Respondent By : Shri Dilip Lakhani (Sr. Advisor Of Deloite Haskins & Sell Llp) Date Of Hearing : 13.06.2019 Date Of Pronouncement : 24.06.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri Satish Rajore (Sr. DR)For Respondent: Shri Dilip Lakhani (Sr. Advisor of Deloite Haskins and Sell LLP)
Section 143(3)Section 254(1)Section 80ASection 80I

…IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER DCIT-3(3)(1) M/s S.D. Corporation Pvt. Ltd. Room No. 609, 6th Floor, Admin Office, S.P. Centre, Vs. Aayakar Bhavan, M.K. 41/44, Minoo Desai Marg, Road, Mumbai-400020 Colaba, Mumbai-400005. PAN: AADCS4496C Appellant Respondent Appellant by : Shri Satish Rajore (Sr. DR) Respondent by : Shri Dilip Lakhani (Sr. Advisor of Deloite Haskins and Sell LLP) Date of Hearing : 13.06.2019 Date of Pronouncement : 24.06.2019 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH,…

Sardar Nagrik Sahakari Bank Ltd., Vadodara vs. ITO, Ward 3(1)(3), Baroda

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

ITA 2157/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2014-15

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos.2156 & 2157/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2013-2014 & 2014-2015 Sardar Nagrik Sahakari Bank Ltd Ito, ‘’B’’, Alankar Apartment, Ward 3(1)(3), Vs. Parkarwada, Dandia Bazar, Baroda. Vadodara. Pan: Aaabt2648D

For Respondent: Shri Vinod Talwani, Sr.DR
Section 80PSection 80P(2)(a)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.2156 & 2157/AHD/2017 "नधा"रण वष"/Asstt. Years: 2013-2014 & 2014-2015 Sardar Nagrik Sahakari Bank Ltd ITO, ‘’B’’, Alankar Apartment, Ward 3(1)(3), Vs. Parkarwada, Dandia Bazar, Baroda. Vadodara. PAN: AAABT2648D (Applicant) (Respondent) : Assessee by Shri Sakar Sharma, A.R Revenue by : Shri Vinod Talwani, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 22/10/2018 घोषणा क" तार"ख /Date of Pronouncement: 01/01/2019 आदेश/O R D…

Sardar Nagrik Sahakari Bank Ltd., Vadodara vs. ITO, Ward 3(1)(3), Baroda

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

ITA 2156/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2013-14

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos.2156 & 2157/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2013-2014 & 2014-2015 Sardar Nagrik Sahakari Bank Ltd Ito, ‘’B’’, Alankar Apartment, Ward 3(1)(3), Vs. Parkarwada, Dandia Bazar, Baroda. Vadodara. Pan: Aaabt2648D

For Respondent: Shri Vinod Talwani, Sr.DR
Section 80PSection 80P(2)(a)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.2156 & 2157/AHD/2017 "नधा"रण वष"/Asstt. Years: 2013-2014 & 2014-2015 Sardar Nagrik Sahakari Bank Ltd ITO, ‘’B’’, Alankar Apartment, Ward 3(1)(3), Vs. Parkarwada, Dandia Bazar, Baroda. Vadodara. PAN: AAABT2648D (Applicant) (Respondent) : Assessee by Shri Sakar Sharma, A.R Revenue by : Shri Vinod Talwani, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 22/10/2018 घोषणा क" तार"ख /Date of Pronouncement: 01/01/2019 आदेश/O R D…