Whirlpool of India v. JCIT

114 TTJ 211Income Tax Appellate Tribunal2008#18839 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 10 Section 143(3)Section 2(24)(x)Section 263 Section 36(1)(va)

Judgments citing Whirlpool of India v. JCIT

AMSAL CHEM PRIVATE LIMITED,MUMBAI vs. PCIT-4, MUMBAI

In the result, the appeal is partly allowed

ITA 2659/MUM/2025[2020-21]Status: DisposedITAT Mumbai13 Jun 2025AY 2020-21

Bench: Shri Sandeep Gosain & Shri Prabhash Shankaramsal Chem Pvt. Limited V/S. Principal Commissioner Of 4G, Kakkad House, 4Th Floor, बनाम Income Tax(Pcit),Mumbai-4, Barrack Road, Marine Lines, Room # 629,Ayakar Bhawan, Mumbai - 400 020, Maharishi Karve Road, Maharashtra Mumbai - 400 020, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaca3281G Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Ms. Urvashi Shodhan, (Virtually appeared)For Respondent: Ms. Shabana Parveen, (CIT- DR)

Section 10Section 143(3)Section 2(24)(x)Section 263

…disallowance is unwarranted. To drive home aforestated contention Ld. AR placed strong reliance on Co- ordinate Benches decision rendered in 'Integrity Verification Services Pvt. Ltd. Vs ITO' (ITA No.1843/Mum/2021) and 'Whirlpool of India Ltd. Vs JCIT' [2008] 114 TTJ 211 (Del.). 7. ………………… 8. We note that, the additional ground raised claiming entitlement for deduction in terms of section 36(1)(va) of the Act is a pure legal ground triggering no fresh enquiry and investigation into the facts, as the date of remission by which the appellant discharged its liability was conspicuously brought on record at 20(b) of F…

BNY MELLON INTERNATIONAL OPERATIONS (INDIA) PVT. LTD.,,PUNE vs. ASSESSING OFFICER, NATIONAL E-ASSESSMENT CENTRE,, DELHI

The appeal of the assessee is PARTLY ALLOWED

ITA 699/PUN/2021[2017-18]Status: DisposedITAT Pune08 Aug 2023AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 699/Pun/2021 धििाारण वर्ा / Assessment Year : 2017-18 Bny Mellon International Operations (India) Pvt. Ltd., Tower S3, Level 1, Cybercity, Magarpatta City, Hadapsar, Pune-411013 Pan: Aadcm 9640 E . . . . . . . अपीलाथी / Appellant बिाम / V/S National E-Assessment Centre, Delhi . . . . . . .प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Nitesh Joshi Revenue By : Shri Rakesh Jha सुनवाई की तारीख / Date Of Conclusive Hearing : 03/08/2023 घोषणा की तारीख / Date Of Pronouncement : 08/08/2023 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Is Directed Against The Order Of The National Faceless Assessment Centre, Delhi, [‘Ao’ Hereinafter] Dt. 29/10/2021 Passed U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] For The Ay 2017-18. Itat-Pune Page 1 Of 16

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Rakesh Jha

Section 143Section 143(3)Section 144C(13)Section 253(1)Section 253(1)(d)Section 271Section 274Section 92C(2)Section 92C(3)

…disallowance is unwarranted. To drive home aforestated contention Ld. AR placed strong reliance on Co-ordinate Benches decision rendered in ‘Integrity Verification Services Pvt. Ltd. Vs ITO’ (ITA No.1843/Mum/2021) and ‘Whirlpool of India Ltd. Vs JCIT’ [2008] 114 TTJ 211 (Del.). 7. Au contraire, Ld. DR, Mr. Rakesh Jha pressing into service judgement of Hon’ble Apex Court rendered in ‘National Thermal Power Company Ltd. Vs CIT’ reported ITAT-Pune Page 10 of 16 BNY Mellon International Operations (India) Pvt. Ltd. ITA No.699/PUN/2021 AY: 2017-18 in 229 ITR 383 [equivalent citation ‘(99) ELT 200 SC’ & ‘7 SCC 489’…

GCO TECHNOLOGIES CENTRE P.TLD,MUMBAI vs. ITO 9(1)(4), MUMBAI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 6310/MUM/2014[2010-11]Status: DisposedITAT Mumbai05 Nov 2020AY 2010-11

Bench: Shri Pramod Kumar & Shri Ravish Soodm/S Gco Technologies Centre Ito-9(1)(4) Private Limited, Mumbai Office No. 227, 2Nd Floor, Vs. Hari Om Plaza, M.G. Road, Borivali (E) Mumbai – 400066 Pan – Aadcg4414E (Appellant) (Respondent)

For Appellant: Shri Devendra Jain, A.RFor Respondent: Shri Akhtar Hussain Ansari, D.R

Section 143(1)Section 143(2)Section 143(3)Section 35DSection 37(1)Section 92C

…herein, allowed its claim for deduction of expenses incurred after setting up of its business, despite the fact that the business had yet not commenced. Also, reliance is placed on the order of the ITAT, Delhi in the case of Whirlpool of India Vs. JCIT (2008) 114 TTJ 211 (Del). In the said case, the assessee company was engaged in the business of providing financial services. The business of the assessee company was set up on 01.11.1995 i.e immediately after the key employees were appointed viz. loan manager etc. However, the A.O was of the view that the business of the assessee was to be taken to have been „set…

DCIT, NEW DELHI vs. M/S. JATRA RUCHI COSMETICS (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 5877/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Feb 2019AY 2010-11

Bench: Shri H.S.Sidhu & Shri Prashant Maharishidcit, Vs. Jatra Ruchi Cosmetics Circle-13(1), (India) Pvt. Ltd, Cr Building, Shop No. 1 To 4, World New Delhi Trade Centre, Barakhamba Road, New Delhi Pan: Aaccj2047F (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Janardan Das, Sr. DR

Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER DCIT, Vs. Jatra Ruchi Cosmetics Circle-13(1), (india) Pvt. Ltd, CR Building, Shop No. 1 to 4, World New Delhi Trade Centre, Barakhamba Road, New Delhi PAN: AACCJ2047F (Appellant) (Respondent) Revenue by : Shri Janardan Das, Sr. DR Assessee by: None Date of Hearing 18/02/2019 Date of pronouncement 20/02/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed ld AO against the order of the ld CIT(A)- 5, New Delhi dated 28.08.2015 for the Assessment Year 201…