West Cost Paper Mills (P.)\nLtd v. CIT

52 Taxmann.com 268Income Tax Appellate Tribunal2014#6225 most cited
19

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

Sections most often in play

Section 143(3)Section 234ASection 234BSection 80IASection 92C(2)Section 10B(1)(a)Section 135(5)Section 142(1)

Issues it is cited on

section 139(3)section 108section 10basection 80ia(8)section 10b(8)cost plus methodinterest on outstanding receivablesinterest u/s 234csection 80a(5)section 80ia(4)deduction under section 80iaspecified domestic transaction

Judgments citing West Cost Paper Mills (P.)\nLtd v. CIT

M/S. TEGA INDUSTRIES LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA

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

ITA 1875/KOL/2024[2020-2021]Status: DisposedITAT Kolkata11 Dec 2025AY 2020-2021

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 144Section 144C(5)Section 92BSection 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1875/KOL/2024 Assessment Year: 2020-21 M/s. Tega Industries Limited D.C.I.T., Circle -11(1), Kolkata Vs. (Appellant) (Respondent) PAN: AABCT2074M Appearances: Assessee represented by : Ketan Ved AR. Department represented by : Subrata Aich, Sr. DR. Date of concluding the hearing : 12-September-2025 Date of pronouncing the order : 11-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Assess…

GANDHI SPECIAL TUBES LIMITED,MUMBAI vs. ACIT- CIRCLE 5(1)(1), MUMBAI

ITA 2421/MUM/2025[2017-2018]Status: DisposedITAT Mumbai10 Oct 2025AY 2017-2018

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Ms. Padmavathy S, Hon’Blegandhi Special Tubes Limited, Asst. Cit Circle 5(1)(1), 201-204, 2Nd Floor Plaza 55, Mumbai. Vs. Hughes Road, Next To Dharam Palace, Mumbai 400 007. Pan Aaacg1261C (Appellant) (Respondent)

For Appellant: S/Shri Chaitanya D Joshi & Saurav SuranaFor Respondent: Shri Swapnil Choudhary-Sr AR
Section 142(1)Section 143(1)Section 80I

…1 Gandhi Special Tubes Limited IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI Before Justice (Retd.) C V Bhadang, Hon’ble President & Ms. Padmavathy S, Hon’ble Accountant Member Gandhi Special Tubes Limited, Asst. CIT Circle 5(1)(1), 201-204, 2nd Floor Plaza 55, Mumbai. Vs. Hughes Road, Next to Dharam Palace, Mumbai 400 007. PAN AAACG1261C (Appellant) (Respondent) Appellant By : S/Shri Chaitanya D Joshi & Saurav Surana Respondent By : Shri Swapnil Choudhary-Sr AR Date of Hearing : 18.09.2025 Date of Pronouncement: 10.10.2025 O R D E R Per Justice (Retd.) C V Bhadang, President: By this ap…

K.R.PULP AND PAPERS LTD.,DELHI vs. ACIT, CENTRAL CIRCLE-19, DELHI

ITA 4456/DEL/2024[2020-21]Status: DisposedITAT Delhi04 Jul 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 80ISection 92C

…ITA Nos.755/Del/2022 & 4456/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.755/Del/2022 [Assessment Year : 2017-18] K R Pulp & Papers Ltd., 304, Roots Tower, District Centre, Laxmi Nagar, New Delhi-110092 PAN-AAACK5861C APPELLANT VS DCIT, Central Circle-19, New Delhi RESPONDENT ITA No. 4456/Del/2024 [Assessment Year : 2020-21] K R Pulp & Papers Ltd., 304, Roots Tower, District Centre, Laxmi Nagar, New Delhi-110092 PAN-AAACK5861C APPELLANT vs ACIT, Central Circle-19, New Delhi RESPONDENT App…

DCM SHRIRAM LIMITED,DELHI vs. ASSESSMENT UNIT, DELHI

ITA 4328/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jun 2025AY 2020-21
Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…{ "clean_text": "ITA Nos.927 & 2587/Del/2022,\n704/Del/2021, 4328 & 1495/Del/2024\nPage | 1 \nIN THE INCOME TAX APPELLATE TRIBUNAL \nDELHI “I” BENCH: NEW DELHI \nBEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & \nSHRI MANISH AGARWAL, ACCOUNTANT MEMBER \nITA No.927/Del/2022\n[Assessment Year : 2015-16]\nDCIT,\nCircle-7(1),\nRoom No.404,\nC.R. Building,\nNew Delhi-110002.\nvs DCM Shriram Ltd.,\n5th Floor, Kanchenjunga\nBuilding, 18-Barakhamba\nRoad, Connaught Place,\nNew Delhi-110001.\nPAN-AAACD0079R\nAPPELLANT RESPONDENT \nITA No.704/Del/2021\n[Assessment Year : 2016-17]\nDCM Shriram Ltd.,\n2nd Floor (West…

DCIT, NEW DELHI vs. DCM SHRIRAM LTD, NEW DELHI

ITA 927/DEL/2022[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16
Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…{ "clean_text": "ITA Nos.927 & 2587/Del/2022,\n704/Del/2021, 4328 & 1495/Del/2024\n\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI “I” BENCH: NEW DELHI\n\nBEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER &\nSHRI MANISH AGARWAL, ACCOUNTANT MEMBER\n\nITA No.927/Del/2022\n[Assessment Year : 2015-16]\n\nDCIT,\nCircle-7(1),\nRoom No.404,\nC.R. Building,\nNew Delhi-110002.\n\nvs DCM Shriram Ltd.,\n5th Floor, Kanchenjunga\nBuilding, 18-Barakhamba\nRoad, Connaught Place,\nNew Delhi-110001.\nPAN-AAACD0079R\n\nAPPELLANT RESPONDENT\n\nITA No.704/Del/2021\n[Assessment Year : 2016-17]\n\nDCM Shriram Ltd.,\n2nd Floor (West…

DCM SHRIRAM LTD,NEW DELHI vs. ACIT, CIRCLE-7(1), NEW DELHI

ITA 2587/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Jun 2025AY 2018-19
Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…{ "clean_text": "ITA Nos.927 & 2587/Del/2022,\n704/Del/2021, 4328 & 1495/Del/2024\nPage | 1\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI “I” BENCH: NEW DELHI\nBEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER &\nSHRI MANISH AGARWAL, ACCOUNTANT MEMBER\nITA No.927/Del/2022\n[Assessment Year : 2015-16]\nDCIT,\nCircle-7(1),\nRoom No.404,\nC.R. Building,\nNew Delhi-110002.\nvs DCM Shriram Ltd.,\n5th Floor, Kanchenjunga\nBuilding, 18-Barakhamba\nRoad, Connaught Place,\nNew Delhi-110001.\nPAN-AAACD0079R\nAPPELLANT RESPONDENT\nITA No.704/Del/2021\n[Assessment Year : 2016-17]\nDCM Shriram Ltd.,\n2nd Floor (West Wing),…

DCM SHRIIRAM LIMITED,NEW DELHI vs. NEAC, NEW DELHI

ITA 704/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Jun 2025AY 2016-17
Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…{ "clean_text": "ITA Nos.927 & 2587/Del/2022, 704/Del/2021, 4328 & 1495/Del/2024\n\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI “I” BENCH: NEW DELHI\n\nBEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER &\nSHRI MANISH AGARWAL, ACCOUNTANT MEMBER\n\nITA No.927/Del/2022\n[Assessment Year : 2015-16]\nDCIT,\nCircle-7(1),\nRoom No.404,\nC.R. Building,\nNew Delhi-110002.\n\nAPPELLANT\n\nITA No.704/Del/2021\n[Assessment Year : 2016-17]\nDCM Shriram Ltd.,\n2nd Floor (West Wing),\nWorldmark 1, Aerocity,\nNew Delhi-110037.\nPAN-AAACD0097R\n\nAPPELLANT\n\nITA No.2587/Del/2022\n[Assessment Year : 2018-19]\nDCM Shriram Ltd.…

DEV PRIYA PRODUCTS PRIVATE LTD.,DELHI vs. DCIT, CENTRAL CIRCLE, MEERUT

In the result, appeal of the assessee is partly allowed

ITA 4433/DEL/2024[2020-21]Status: DisposedITAT Delhi27 Jun 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2020-21] Dev Priya Products Pvt.Ltd., Vs Dcit/Acit, 4, Shankar Vihar, 1St Floor, Central Circle, Vikas Marg, Delhi-110092. Meerut Pan-Aaacd4276C Appellant Respondent Appellant By Shri Ved Jain, Adv. & Shri Ayush Garg, Ca Respondent By Shri S.K.Jhadav, Cit Dr Date Of Hearing 02.04.2025 Date Of Pronouncement 27.06.2025 Order

Section 143(3)Section 144C(1)Section 80I

…ITA No.4433/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2020-21] Dev Priya Products Pvt.Ltd., vs DCIT/ACIT, 4, Shankar Vihar, 1st Floor, Central Circle, Vikas Marg, Delhi-110092. Meerut PAN-AAACD4276C APPELLANT RESPONDENT Appellant by Shri Ved Jain, Adv. & Shri Ayush Garg, CA Respondent by Shri S.K.Jhadav, CIT DR Date of Hearing 02.04.2025 Date of Pronouncement 27.06.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by the assessee against the assessment order date…

THE DY. CIT., CIRCLE-4(1)(2),, AHMEDABAD vs. M/S. VISHAL FABRICS LTD.,, AHMEDABAD

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

ITA 1820/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad07 Jan 2022AY 2015-16

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Gaurav Nahta, ARFor Respondent: Shri Umesh Agarwal, Sr. DR
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 1820/Ahd/2019 (Assessment Year: 2015-16) DCIT Vs. Vishal Fabrics Ltd. Circle-4(1)(2), B/h. Kashiram Mill Ahmedabad Compound, Ranipur, Narol, Ahmedabad-382424 [PAN No. AAACV6304R] (Appellant) .. (Respondent) Assessee by : Shri Gaurav Nahta, AR Revenue by : Shri Umesh Agarwal, Sr. DR Date of Hearing 01.12.2021 Date of Pronouncement 07.01.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the Revenue is d…

DCM SHRIIRAM LTD.,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE- 3 , NEW DELHI

In the result appeal of assessee is partly allowed

ITA 7362/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Oct 2021AY 2014-15

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Pradeep Dinodia, C. A.; &For Respondent: Shri Surendra Pal [CIT] – DR
Section 133(6)Section 143Section 143(3)Section 144Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “I–1”: NEW DELHI] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 7362/Del/2018 (Assessment Year: 2014-15) DCM Shriram Ltd., Addl. CIT, 1st Floor, Kanchanjunga Bldg., Special Range – 3, Vs. 18 – Barakhamba Road, New Delhi. New Delhi – 110 001. PAN: AAACD0097R (Appellant) (Respondent) Assessee by : Shri Pradeep Dinodia, C. A.; & Shri R. K. Kapoor, C. A.; Department by : Shri Surendra Pal [CIT] – DR; Date of Hearing : 02/09/2021 Date of pronouncement : 28/10/2021 O R D E R PER PRASHANT…

JAYANT AGRO ORGANICS LTD.,MUMBAI vs. ADDL. CIT (TP) 2 (2), MUMBAI

In the result, both the appeals are allowed

ITA 6073/MUM/2019[2013-14]Status: DisposedITAT Mumbai14 Sept 2021AY 2013-14

Bench: Shri Saktijit Dey () & Shri S. Rifaur Rahman ()

Section 92C

…I.T.A. Nos.6073 &6074/Mum/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) I.T.A. No.6073/Mum/2019 - Assessment year 2013-14 I.T.A. No.6074/Mum/2019 - Assessment year 2014-15 Jayant Agro Organics Limited vs Addl. CIT (TP)-2(2), Mumbai 701, Tower A, Peninsula Business Park, Senapati Bapat Marg, Lower Parel (W), Mumbai-400 013 PAN : AAACJ7581Q APPELLANT RESPONDENT Appellant by Shri Madhur Agarwal / Shri Siddhant Banwat, AR Respondent by Shri Brajendra Kumar (DR) Date of hearing 04-08-2021 Date of pronouncemen…

THE DCIT, CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. JAY CHEMICAL INDUSTRIES LTD.,, AHMEDABAD

In the result, the appeal ITA 2693/Ahd/2014, ITA 305/Ahd/2015, cross objection 01/Ahd/2015 & 41/Ahd/2015 all are dismissed

ITA 305/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad26 Mar 2019AY 2011-12
For Appellant: Shri Nimish Viawala, A.RFor Respondent: Shri Vinod Talwani, Sr. D.R
Section 143(2)Section 143(3)Section 195Section 4Section 40Section 5Section 5(2)(b)Section 9Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Amarjit Singh, Accountant Member And Ms. Madhumita Roy, Judicial Member ITA Nos. 2693/Ahd/2014 , 305/Ahd/2015 & CO Nos. 01 & 41/Ahd/2015 Assessment Year 2010-11 & 2011-12 The DCIT(OSD)-1, Jay Chemical Industries Circle-4, Ahmedabad & Ltd. Jay House, DCIT, Cir. 2(1)(2), Vs Panchvati Circle, Ahmedabad Ambawadi, Ellis bride, (Appellant/Respondent) Ahmedabad-380006 PAN: AAACJ7625J (Respondent/Cross Objector) Revenue by: Shri Vinod Talwani, Sr. D.R. Assessee by: Shri Nimish Viawala, A.R. Date of hearing : 18-03-2019 Date of pronouncemen…

THE DCIT(OSD)-1, CIRCLE-4,, AHMEDABAD vs. JAY CHEMICAL INDUSTRIES LTD.,, AHMEDABAD

In the result, the appeal ITA 2693/Ahd/2014, ITA 305/Ahd/2015, cross objection 01/Ahd/2015 & 41/Ahd/2015 all are dismissed

ITA 2693/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad26 Mar 2019AY 2010-11
For Appellant: Shri Nimish Viawala, A.RFor Respondent: Shri Vinod Talwani, Sr. D.R
Section 143(2)Section 143(3)Section 195Section 4Section 40Section 5Section 5(2)(b)Section 9Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Amarjit Singh, Accountant Member And Ms. Madhumita Roy, Judicial Member ITA Nos. 2693/Ahd/2014 , 305/Ahd/2015 & CO Nos. 01 & 41/Ahd/2015 Assessment Year 2010-11 & 2011-12 The DCIT(OSD)-1, Jay Chemical Industries Circle-4, Ahmedabad & Ltd. Jay House, DCIT, Cir. 2(1)(2), Vs Panchvati Circle, Ahmedabad Ambawadi, Ellis bride, (Appellant/Respondent) Ahmedabad-380006 PAN: AAACJ7625J (Respondent/Cross Objector) Revenue by: Shri Vinod Talwani, Sr. D.R. Assessee by: Shri Nimish Viawala, A.R. Date of hearing : 18-03-2019 Date of pronouncemen…

THE ACIT, CORP CIRCLE-1(1), KOCHI, ERNAKULAM vs. APPOLO TYRES LTD, ERNAKULAM

In the result, the appeal filed by the Revenue in ITA No

ITA 247/COCH/2018[2006-07]Status: DisposedITAT Cochin21 Mar 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 80I

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No. 247/Coch/2018 Assessment Year : 2006-07 The Assistant Commissioner of Vs. Appollo Tyres, 3rd Floor, Areekal Mansion, Income-tax, Corporate Circle- 1(1), Range 1, Kochi. Panampilly Nagar, Kochi-682 036. [PAN: AAACA 6990Q] (Revenue-Appellant) (Assessee-Respondent) I.T.A. No.339 /Coch/2018 Assessment Year : 2006-07 Appollo Tyres, Vs. The Assistant Commissioner of 3rd Floor, Areekal Mansion, Income-tax, Corporate Circle-1(1), Panampilly Nagar, Kochi. Kochi-682 036. [PAN: AAAC…

M/S/ RASHMI METALIKS LTD.,KOLKATA vs. A/DCIT, CC-2(2), KOLKATA, KOLKATA

In the result, appeals of the assessee are allowed

ITA 816/KOL/2017[2012-13]Status: DisposedITAT Kolkata02 May 2018AY 2012-13

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Shri A.T.Varkey, Jm ]

For Appellant: Shri A.K.Tulsiyan, FCAFor Respondent: Shri G.Mallikarjuna, CIT(DR)
Section 132Section 153ASection 263Section 801A(4)Section 80ISection 80l

…ITA Nos. 813 to 816/Kol/2017 M/s. Rashmi Metaliks Ltd. A.Y.2009-10 to 2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘C’ KOLKATA [Before Hon’ble Shri J.Sudhakar Reddy, AM & Shri A.T.Varkey, JM ] ITA Nos.813 to 816/Kol/2017 Assessment Years : 2009-10 to 2012-13 M/s Rashmi Metaliks Ltd. -versus- A/D.C.I.T., Central Cirle-2(2) Kolkata Kolkata (PAN: AACCR 7183 E) (Appellant) (Respondent) For the Appellant: Shri A.K.Tulsiyan, FCA For the Respondent: Shri G.Mallikarjuna, CIT(DR). Date of Hearing : 11.04.2018. Date of Pronouncement : 02.05.2018. ORDER PER J.SUDHAKAR REDDY, AM: All these appeals are filed by…

M/S/ RASHMI METALIKS LTD.,KOLKATA vs. A/DCIT, CC-2(2), KOLKATA, KOLKATA

In the result, appeals of the assessee are allowed

ITA 815/KOL/2017[2011-12]Status: DisposedITAT Kolkata02 May 2018AY 2011-12

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Shri A.T.Varkey, Jm ]

For Appellant: Shri A.K.Tulsiyan, FCAFor Respondent: Shri G.Mallikarjuna, CIT(DR)
Section 132Section 153ASection 263Section 801A(4)Section 80ISection 80l

…ITA Nos. 813 to 816/Kol/2017 M/s. Rashmi Metaliks Ltd. A.Y.2009-10 to 2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘C’ KOLKATA [Before Hon’ble Shri J.Sudhakar Reddy, AM & Shri A.T.Varkey, JM ] ITA Nos.813 to 816/Kol/2017 Assessment Years : 2009-10 to 2012-13 M/s Rashmi Metaliks Ltd. -versus- A/D.C.I.T., Central Cirle-2(2) Kolkata Kolkata (PAN: AACCR 7183 E) (Appellant) (Respondent) For the Appellant: Shri A.K.Tulsiyan, FCA For the Respondent: Shri G.Mallikarjuna, CIT(DR). Date of Hearing : 11.04.2018. Date of Pronouncement : 02.05.2018. ORDER PER J.SUDHAKAR REDDY, AM: All these appeals are filed by…

M/S/ RASHMI METALIKS LTD.,KOLKATA vs. A/DCIT, CC-2(2), KOLKATA, KOLKATA

In the result, appeals of the assessee are allowed

ITA 814/KOL/2017[2010-11]Status: DisposedITAT Kolkata02 May 2018AY 2010-11

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Shri A.T.Varkey, Jm ]

For Appellant: Shri A.K.Tulsiyan, FCAFor Respondent: Shri G.Mallikarjuna, CIT(DR)
Section 132Section 153ASection 263Section 801A(4)Section 80ISection 80l

…ITA Nos. 813 to 816/Kol/2017 M/s. Rashmi Metaliks Ltd. A.Y.2009-10 to 2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘C’ KOLKATA [Before Hon’ble Shri J.Sudhakar Reddy, AM & Shri A.T.Varkey, JM ] ITA Nos.813 to 816/Kol/2017 Assessment Years : 2009-10 to 2012-13 M/s Rashmi Metaliks Ltd. -versus- A/D.C.I.T., Central Cirle-2(2) Kolkata Kolkata (PAN: AACCR 7183 E) (Appellant) (Respondent) For the Appellant: Shri A.K.Tulsiyan, FCA For the Respondent: Shri G.Mallikarjuna, CIT(DR). Date of Hearing : 11.04.2018. Date of Pronouncement : 02.05.2018. ORDER PER J.SUDHAKAR REDDY, AM: All these appeals are filed by…

M/S/ RASHMI METALIKS LTD.,KOLKATA vs. A/DCIT, CC-2(2), KOLKATA, KOLKATA

In the result, appeals of the assessee are allowed

ITA 813/KOL/2017[2009-10]Status: DisposedITAT Kolkata02 May 2018AY 2009-10

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Shri A.T.Varkey, Jm ]

For Appellant: Shri A.K.Tulsiyan, FCAFor Respondent: Shri G.Mallikarjuna, CIT(DR)
Section 132Section 153ASection 263Section 801A(4)Section 80ISection 80l

…ITA Nos. 813 to 816/Kol/2017 M/s. Rashmi Metaliks Ltd. A.Y.2009-10 to 2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘C’ KOLKATA [Before Hon’ble Shri J.Sudhakar Reddy, AM & Shri A.T.Varkey, JM ] ITA Nos.813 to 816/Kol/2017 Assessment Years : 2009-10 to 2012-13 M/s Rashmi Metaliks Ltd. -versus- A/D.C.I.T., Central Cirle-2(2) Kolkata Kolkata (PAN: AACCR 7183 E) (Appellant) (Respondent) For the Appellant: Shri A.K.Tulsiyan, FCA For the Respondent: Shri G.Mallikarjuna, CIT(DR). Date of Hearing : 11.04.2018. Date of Pronouncement : 02.05.2018. ORDER PER J.SUDHAKAR REDDY, AM: All these appeals are filed by…

LARSEN & TOUBRO LTD,MUMBAI vs. ASST CIT CIR 2(2), MUMBAI

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

ITA 6257/MUM/2011[1999-00]Status: DisposedITAT Mumbai28 Mar 2018AY 1999-00

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 1999-00 Larsen & Toubro Ltd. Dcit-2(2) Taxation Department L&T Room No. 577, 5Th Vs. House, N.M. Ballard Estate, Floor, Aayakar Mumbai-400001 Bhavan, M.K. Road Mumbai-400020. Pan No. Aaacl0140P Appellant Respondent Assessment Year: 1999-00 Dcit-2(2) Larsen & Toubro Ltd. Room No. 577, 5Th Floor, Taxation Department Vs. Aayakar Bhavan, M.K. L&T House, N.M. Road Ballard Estate, Mumbai-400020. Mumbai-400001 Pan No. Aaacl0140P Appellant Respondent Assessee By : Mr. J.D. Mistry & Mr. Madhur Agarwal, Ar Revenue By : Mr. Anadi Varma, Cit-Dr Date Of Hearing : 14/02/2018 Date Of Pronouncement : 28/03/2018

For Appellant: Mr. J.D. Mistry &For Respondent: Mr. Anadi Varma, CIT-DR
Section 143(3)Section 145A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 1999-00 Larsen & Toubro Ltd. DCIT-2(2) Taxation Department L&T Room No. 577, 5th Vs. House, N.M. Ballard Estate, floor, Aayakar Mumbai-400001 Bhavan, M.K. Road Mumbai-400020. PAN No. AAACL0140P Appellant Respondent Assessment Year: 1999-00 DCIT-2(2) Larsen & Toubro Ltd. Room No. 577, 5th floor, Taxation Department Vs. Aayakar Bhavan, M.K. L&T House, N.M. Road Ballard Estate, Mumbai-400020. Mumbai-400001 PAN No. AAACL0140P Appellant Respondent Asse…