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“Section 17(2)(iiia)”

Section References (mined)Section 17Section 17(2)(iiia)67 judgments

DCIT-2(3)(1), MUMBAI vs. INDUSIND BANK LTD., MUMBAI

ITA 3675/MUM/2023[2018-19]Status: DisposedITAT Mumbai17 Jul 2025AY 2018-19
Section 143(3)Section 14ASection 250Section 35DSection 36(1)(via)Section 36(1)(viia)Section 43B

benefit and the value of benefit, if any, was\nunascertainable at the time when options were exercised. The Finance Act, 1999\ninserted section 17(2)(iiia) with effect from 1st April, 2000 providing that : \"the\nvalue of my specified security allotted or transferred, directly or indirectly, by\nany person free

INDUSIND BANK LTD,MUMBAI vs. THE DCIT-2(3)(1), MUMBAI

In the result, the Income Tax Appeal is\ndismissed

ITA 1842/MUM/2023[2019-20]Status: DisposedITAT Mumbai17 Jul 2025AY 2019-20
Section 143(3)Section 14ASection 250Section 35DSection 36(1)(via)Section 36(1)(viia)Section 43B

benefit and the value of benefit, if any, was\nunascertainable at the time when options were exercised. The Finance Act, 1999\ninserted section 17(2)(iiia) with effect from 1st April, 2000 providing that : \"the\nvalue of my specified security allotted or transferred, directly or indirectly, by\nany person free

BAJAJ ELECTRICALS LTD,MUMBAI vs. ADDL CIT 2(1), MUMBAI

Accordingly we remit the impugned\nissue back to the AO with similar directions. The grounds raised by the assessee in\nthis regard are allowed for statistical purposes

ITA 111/MUM/2016[2011-12]Status: DisposedITAT Mumbai01 Jul 2025AY 2011-12
Section 115Section 14ASection 250

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“B” BENCH, MUMBAI\nBEFORE HON'BLE JUSTICE (RETD.) C V BHADANG

BAJAJ ELECTRICALS LTD,MUMBAI vs. ADDL CIT 2(1), MUMBAI

Accordingly we remit the impugned issue back to the AO with similar directions. The grounds raised by the assessee in this regard are allowed for statistical purposes

ITA 110/MUM/2016[2010-11]Status: DisposedITAT Mumbai01 Jul 2025AY 2010-11

Bench: Hon’Ble Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Respondent: Shri Rakesh Ranjan-CIT-DR &
Section 115Section 14ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE HON’BLE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY

DCIT 2(1)(1), MUMBAI vs. BAJAJ ELECTRICALS LTD, MUMBAI

Accordingly we remit the impugned\nissue back to the AO with similar directions. The grounds raised by the assessee in\nthis regard are allowed for statistical purposes

ITA 5750/MUM/2015[2011-12]Status: DisposedITAT Mumbai01 Jul 2025AY 2011-12
Section 115Section 14ASection 250

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“B” BENCH, MUMBAI\nBEFORE HON'BLE JUSTICE (RETD.) C V BHADANG

DCIT 2(1)(1), MUMBAI vs. BAJAJ ELECTRICALS LTD, MUMBAI

Accordingly we remit the impugned issue back to the AO with similar directions. The grounds raised by the assessee in this regard are allowed for statistical purposes

ITA 5749/MUM/2015[2010-11]Status: DisposedITAT Mumbai01 Jul 2025AY 2010-11

Bench: Hon’Ble Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Respondent: Shri Rakesh Ranjan-CIT-DR &
Section 115Section 14ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE HON’BLE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY

BAJAJ ELECTRICALS LTD,MUMBAI vs. ADDL CIT 2(1), MUMBAI

Accordingly we remit the impugned issue back to the AO with similar directions. The grounds raised by the assessee in this regard are allowed for statistical purposes

ITA 4172/MUM/2013[2009-10]Status: DisposedITAT Mumbai01 Jul 2025AY 2009-10

Bench: Hon’Ble Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Respondent: Shri Rakesh Ranjan-CIT-DR &
Section 115Section 14ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE HON’BLE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(4) MUMBAI, MUMBAI vs. AVANSE FINANCIAL SERVICES LIMITED, MUMBAI

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

ITA 473/MUM/2025[2022-23]Status: DisposedITAT Mumbai28 May 2025AY 2022-23

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri. Pranav ShahFor Respondent: Shri. Ram Krishn Kedia, SR. DR
Section 143(2)Section 143(3)Section 250Section 3Section 37(1)

that time, the Act did not contain any specific provisions to tax the benefits on ESOPs. Section 17(2)(iiia) was inserted by Finance Act, 1999 with effect from 1-4-2000. Therefore, it is evident that law recognizes a real benefit in the hands of the employees

DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(4),MUMBAI, MUMBAI vs. AVANSE FINANCIAL SERVICES LIMITED, MUMBAI

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

ITA 472/MUM/2025[2021]Status: DisposedITAT Mumbai28 May 2025

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri. Pranav ShahFor Respondent: Shri. Ram Krishn Kedia, SR. DR
Section 143(2)Section 143(3)Section 250Section 3Section 37(1)

that time, the Act did not contain any specific provisions to tax the benefits on ESOPs. Section 17(2)(iiia) was inserted by Finance Act, 1999 with effect from 1-4-2000. Therefore, it is evident that law recognizes a real benefit in the hands of the employees

SYNGENTA INDIA PRIVATE LIMITED (EARLIER KNOWN AS SYNGENTA INDIA LTD),MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-RANGE 1(3)(1), MUMBAI

In the result, the appeals of the assessee for AY 2015-16 to 2018-19 are partly allowed

ITA 4414/MUM/2024[2017-18]Status: DisposedITAT Mumbai21 Nov 2024AY 2017-18

Bench: Shri Sandeep Gosain, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajan Vora & Shri PranayFor Respondent: Shri Nagnath Bhimrao Pasale
Section 10(1)Section 115Section 35(1)(iv)Section 37(1)

that time, the Act did not contain any specific provisions to tax the benefits on ESOPs. Section 17(2)(iiia) was inserted by Finance Act, 1999 with effect from 1-4-2000. Therefore, it is evident that law recognizes a real benefit in the hands of the employees

SYNGENTA INDIA PVT LTD ( ERSTWHILE KNOWN AS SYNGENTA INDIA LTD),MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX -RANGE 1(3)(1), MUMBAI

In the result, the appeals of the assessee for AY 2015-16 to 2018-19 are partly allowed

ITA 3831/MUM/2024[2015-16]Status: DisposedITAT Mumbai21 Nov 2024AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajan Vora & Shri PranayFor Respondent: Shri Nagnath Bhimrao Pasale
Section 10(1)Section 115Section 35(1)(iv)Section 37(1)

that time, the Act did not contain any specific provisions to tax the benefits on ESOPs. Section 17(2)(iiia) was inserted by Finance Act, 1999 with effect from 1-4-2000. Therefore, it is evident that law recognizes a real benefit in the hands of the employees

SYNGENTA INDIA PRIVATE LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(3)(1), MUMBAI

In the result, the appeals of the assessee for AY 2015-16 to 2018-19 are partly allowed

ITA 3449/MUM/2024[2016-17]Status: DisposedITAT Mumbai21 Nov 2024AY 2016-17

Bench: Shri Sandeep Gosain, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajan Vora & Shri PranayFor Respondent: Shri Nagnath Bhimrao Pasale
Section 10(1)Section 115Section 35(1)(iv)Section 37(1)

that time, the Act did not contain any specific provisions to tax the benefits on ESOPs. Section 17(2)(iiia) was inserted by Finance Act, 1999 with effect from 1-4-2000. Therefore, it is evident that law recognizes a real benefit in the hands of the employees

SYNGENTA INDIA PRIVATE LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX- CIRCLE 1(3)(1), MUMBAI

In the result, the appeals of the assessee for AY 2015-16 to 2018-19 are partly allowed

ITA 3448/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Nov 2024AY 2018-19

Bench: Shri Sandeep Gosain, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajan Vora & Shri PranayFor Respondent: Shri Nagnath Bhimrao Pasale
Section 10(1)Section 115Section 35(1)(iv)Section 37(1)

that time, the Act did not contain any specific provisions to tax the benefits on ESOPs. Section 17(2)(iiia) was inserted by Finance Act, 1999 with effect from 1-4-2000. Therefore, it is evident that law recognizes a real benefit in the hands of the employees

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1)(1), BENGALURU, BENGALURU vs. ALGONOMY SOFTWARE PRIVATE LIMITED, BENGALURU

In the result, the appeals filed by the Revenue for AY 2016-17 to 2018-

ITA 1229/BANG/2024[2018-19]Status: DisposedITAT Bangalore15 Oct 2024AY 2018-19

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri R.N. Siddappaji, CIT-DR
Section 133ASection 14Section 195Section 37Section 40Section 9(1)(vii)

that time, the Act did not contain any specific provisions to tax the benefits on ESOPs. Section 17(2)(iiia) was inserted by Finance Act, 1999 with effect from 01.04.2000. Therefore, it is evident that law recognizes a real benefit in the hands of the employees. For the aforementioned reasons

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(1), BENGALURU, BENGALURU vs. ALGONOMY SOFTWARE PRIVATE LIMITED, BENGALURU

In the result, the appeals filed by the Revenue for AY 2016-17 to 2018-

ITA 1226/BANG/2024[2017-18]Status: DisposedITAT Bangalore15 Oct 2024AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri R.N. Siddappaji, CIT-DR
Section 133ASection 14Section 195Section 37Section 40Section 9(1)(vii)

that time, the Act did not contain any specific provisions to tax the benefits on ESOPs. Section 17(2)(iiia) was inserted by Finance Act, 1999 with effect from 01.04.2000. Therefore, it is evident that law recognizes a real benefit in the hands of the employees. For the aforementioned reasons

DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE-1(1)(1), BANGALORE., BENGALURU vs. ALGONOMY SOFTWARE PRIVATE LIMITED, BENGALURU

In the result, the appeals filed by the Revenue for AY 2016-17 to 2018-

ITA 1196/BANG/2024[2016-17]Status: DisposedITAT Bangalore15 Oct 2024AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri R.N. Siddappaji, CIT-DR
Section 133ASection 14Section 195Section 37Section 40Section 9(1)(vii)

that time, the Act did not contain any specific provisions to tax the benefits on ESOPs. Section 17(2)(iiia) was inserted by Finance Act, 1999 with effect from 01.04.2000. Therefore, it is evident that law recognizes a real benefit in the hands of the employees. For the aforementioned reasons

ACIT CIRCLE 4.3.1, MUMBAI vs. JUST DIAL LTD, MUMBAI

In the result, the appeal by the Revenue for the assessment year 2020-

ITA 486/MUM/2024[2017-18]Status: DisposedITAT Mumbai23 Sept 2024AY 2017-18

Bench: Shri. Om Prakash Kant & Shri. Sandeep Singh Karhail

For Appellant: Shri Madhur Agarwal, Ms. MokshaFor Respondent: Shri Ankush Kapoor, CIT DR
Section 115Section 115JSection 250

17 ITAs No.254, 486, 485, 484, 483/MUM/2024 (A.Y.: 2017-18, 2018-19, 2020-21, 2021-22) Just Dial Ltd benefits on ESOPs. Section 17(2)(iiia) was inserted by Finance Act, 1999 with effect from 1-4-2000. Therefore, it is evident that law recognizes a real benefit

ACIT CIRCLE 4.3.1, MUMBAI vs. JUST DIAL LTD, MUMBAI

ITA 485/MUM/2024[2018-19]Status: DisposedITAT Mumbai23 Sept 2024AY 2018-19
Section 115Section 115JSection 250

nand at that time, the Act did not contain any specific provisions to tax the\n17\nbenefits on ESOPs. Section 17(2)(iiia) was inserted by Finance Act, 1999 with\neffect from 1-4-2000. Therefore, it is evident that law recognizes a real benefit\nin the hands

ACIT CIRCLE 4.3.1, MUMBAI vs. JUST DIAL LTD, MUMBAI

In the result, the appeal by the Revenue for the

ITA 484/MUM/2024[2020-21]Status: DisposedITAT Mumbai23 Sept 2024AY 2020-21
Section 115Section 115JSection 250

nITAs No.254, 486, 485, 484, 483/MUM/2024\n(Α.Υ.: 2017-18, 2018-19, 2020-21, 2021-22)\nJust Dial Ltd\nbenefits on ESOPs. Section 17(2)(iiia) was inserted by Finance Act, 1999 with\neffect from 1-4-2000. Therefore, it is evident that law recognizes a real benefit

ACIT CIRCLE 4.3.1, MUMBAI vs. JUST DIAL LTD, MUMBAI

In the result, the appeal by the Revenue for the assessment year 2020-

ITA 483/MUM/2024[2021-22]Status: DisposedITAT Mumbai23 Sept 2024AY 2021-22

Bench: Shri. Om Prakash Kant & Shri. Sandeep Singh Karhail

For Appellant: Shri Madhur Agarwal, Ms. MokshaFor Respondent: Shri Ankush Kapoor, CIT DR
Section 115Section 115JSection 250

17 ITAs No.254, 486, 485, 484, 483/MUM/2024 (A.Y.: 2017-18, 2018-19, 2020-21, 2021-22) Just Dial Ltd benefits on ESOPs. Section 17(2)(iiia) was inserted by Finance Act, 1999 with effect from 1-4-2000. Therefore, it is evident that law recognizes a real benefit

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