“Section 40(2)(b)”

DCIT, CC-6(2), MUMBAI, MUMBAI vs. HDFC ERGO GENERAL INSURANCE COMPANY LIMITED, MUMBAI

Appeals are partly allowed and Revenue’s appeals are dismissed

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM ITA

DCIT, CC-6(2), MUMBAI, MUMBAI vs. HDFC ERGO GENERAL INSURANCE COMPANY LIMITED, MUMBAI

Appeals are partly allowed and Revenue’s appeals are dismissed

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM ITA

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI vs. HDFC ERGO GENERAL INSURANCE COMPANY LIMITED, MUMBAI

Appeals are partly allowed and Revenue’s appeals are dismissed

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM ITA

DCIT, CC-6(2), MUMBAI, MUMBAI vs. HDFC ERGO GENERAL INSURANCE COMPANY LIMITED, MUMBAI

Appeals are partly allowed and Revenue’s appeals are dismissed

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM ITA

HDFC ERGO GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

Appeals are partly allowed and Revenue’s appeals are dismissed

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM ITA

HDFC ERGO GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

Appeals are partly allowed and Revenue’s appeals are dismissed

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM ITA

HDFC ERGO GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

Appeals are partly allowed and Revenue’s appeals are dismissed

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM ITA

HDFC ERGO GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

Appeals are partly allowed and Revenue’s appeals are dismissed

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM ITA

HDFC ERGO GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

Appeals are partly allowed and Revenue’s appeals are dismissed

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM ITA

HDFC ERGO GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

Appeals are partly allowed and Revenue’s appeals are dismissed

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM ITA

PUKHRAJ SHREEMALJI JAIN,MUMBAI vs. ITO WARD 19(2)(4), MUMBAI

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2016-17 Pukhraj Shreemalji Jain, Ito Ward 19(2)(4), 8, Ground Floor, Guru Rajendra Piramal Chambers, Lalbaug, Parel Vs. House, 137, Tp Street, 6Th Mumbai-400012. Kumbharwada Lane, Mumbai-400004. Pan No. Aajpj 8080 C Appellant Respondent

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ

ACIT-32(1), MUMBAI, MUMBAI vs. VKT VENTURES LLP, MUMBAI

In the result, both the appeals of the Reven

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

case the rate of interest cannot be questioned by the AO especially when the interest is not paid to the persons specified in Section 40(2)(b the interest is not paid to the persons specified in Section 40(2)(b the interest is not paid to the persons specified ... Section 40(2)(b) of the Act. Reliance was placed on the decision of Hon'ble Supreme Court in the Reliance was placed on the decision of Hon'ble Supreme Court in the Reliance was placed on the decision of Hon'ble Supreme Court in the case of SA Builder

ACIT 32(1), MUMBAI, MUMBAI vs. VKT VENTURES LLP, MUMBAI

In the result, both the appeals of the Reven

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

case the rate of interest cannot be questioned by the AO especially when the interest is not paid to the persons specified in Section 40(2)(b the interest is not paid to the persons specified in Section 40(2)(b the interest is not paid to the persons specified ... Section 40(2)(b) of the Act. Reliance was placed on the decision of Hon'ble Supreme Court in the Reliance was placed on the decision of Hon'ble Supreme Court in the Reliance was placed on the decision of Hon'ble Supreme Court in the case of SA Builder

DCIT CC -4(4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

Appeals of the Revenue are dismissed, whereas appeals of the assessee are partly allowed

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND

DCIT CC -4(4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “G” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND

DCIT CC 4(4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed whereas\nappeals of the assessee are partly allowed

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “G” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(4), MUMBAI, MUMBAI

In the result, appeals of the Revenue are dismissed whereas\nappeals of the assessee are partly allowed

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “G” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(4), MUMBAI, MUMBAI

In the result, appeals of the Revenue are dismissed whereas\nappeals of the assessee are partly allowed

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “G” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(4), MUMBAI, MUMBAI

Appeals of the Revenue are dismissed whereas appeals of the assessee are partly allowed

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “G” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-4(4), MUMBAI, MUMBAI

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “G” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND