“Section 37(4)”

Section References (mined)Section 37Section 37(4)13 judgments

RNG CONSTRUCTION CO,MANDIDEEP vs. ADDL.,JT.,DY.,ASSTT.ITO, BHOPAL

Appeal is allowed

ITA 230/IND/2024[2015-16]Status: DisposedITAT Indore12 Sept 2025AY 2015-16

Section 139Section 143(3)Section 147Section 148Section 36(1)(va)Section 40Section 43B

decision of the Bombay High Court in CIT\nv. Chase Bright Steel Ltd. (No. 1) [1989] 177 ITR 124. Disallowance\nunder Section 37(4) of the Act in respect of the Guest houses was restricted to\nmaintenance expenses of Rs.91,485/-. An order of assessment was passed\nby the Assessing

VODAFONE IDEA LIMITED (EARLIER KNOWN AS VODAFONE INDIA LTD. WHICH STANDS MERGED WITH IDEA CELLULAR LTD. AND CONSEQUENTLY KNOWN AS IDEA LTD.),MUMBAI vs. ACIT - CIRCLE- 5 (3)(2), MUMBAI

Appeal are allowed for statistical purposes

ITA 316/MUM/2019[2014-15]Status: DisposedITAT Mumbai18 Feb 2025AY 2014-15

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ketan Ved; Shri Ninad PatadeFor Respondent: Date

Section 115JSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 14ASection 194HSection 32(1)Section 40Section 92C

guest house, was to be governed by the provisions of section 30 to 36 of the Act or whether the specific provisions of section 37(4) r.w.s. 37(3) and 37 (5) of the Act would be applicable. The Hon’ble Supreme Court held that the specific provisions would

VODAFONE INDIA LTD,MUMBAI vs. DCIT 8(3)(2), MUMBAI

Appeal are allowed for statistical purposes

ITA 6671/MUM/2017[2013-14]Status: DisposedITAT Mumbai22 Oct 2024AY 2013-14

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ketan VedFor Respondent: Date

Section 115JSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 14ASection 32Section 32(1)Section 35ASection 40

THE DY CIT CIR 1(1), MUMBAI vs. M/S. HOUSING DEVELOPMENT FINANCE CORPN LTD., MUMBAI

In the result, the three appeals by the Revenue are partly\nallowed

ITA 724/MUM/2005[2001-2002]Status: DisposedITAT Mumbai05 Jul 2024AY 2001-2002

Section 143(3)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI\nBEFORE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\nAND\nSHRI SUNIL

THE DY CIT CIR 1(1), MUMBAI vs. M/S. HOUSING DEVELOPMENT FINANCE CORPN LTD, MUMBAI

In the result, the three appeals by the Revenue are partly\nallowed

ITA 337/MUM/2005[2000-2001]Status: DisposedITAT Mumbai05 Jul 2024AY 2000-2001

Section 143(3)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI\nBEFORE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\nAND\nSHRI SUNIL

M/S. HOUSING DEVELOP,MENT FINANCE CORPN. LTD,MUMBAI vs. THE ADDL CIT RG-1(1), MUMBAI

In the result, the three appeals by the Revenue are partly\nallowed

ITA 287/MUM/2005[2001-2002]Status: DisposedITAT Mumbai05 Jul 2024AY 2001-2002

Section 143(3)

{"clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI\nBEFORE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\nAND\nSHRI SUNIL

M/S. HOUSING DEVELOP,MENT FINANCE CORPN. LTD,MUMBAI vs. THE ADDL CIT RG 1(1), MUMBAI

ITA 286/MUM/2005[2000-2001]Status: DisposedITAT Mumbai05 Jul 2024AY 2000-2001

For Appellant: Shri Nitesh Joshi, AdvocateFor Respondent: Smt. Sanyogita Nagpal, CIT, DR

Section 143(3)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI\nBEFORE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\nAND\nSHRI SUNIL

DCIT CIR 1(1), MUMBAI vs. M/S. HOUSING DEVELOPMENT FINANCE CORPN. LTD., MUMBAI

In the result, the three appeals by the Revenue are partly\nallowed

ITA 7532/MUM/2004[1999-2000]Status: DisposedITAT Mumbai05 Jul 2024AY 1999-2000

Section 143(3)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI\nBEFORE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\nAND\nSHRI SUNIL

M/S. HOUSING DEVELOPMENT FINANCE CORP. LTD.,MUMBAI vs. DCIT CIR. 1(1), MUMBAI

ITA 7447/MUM/2004[1999-2000]Status: DisposedITAT Mumbai05 Jul 2024AY 1999-2000

Section 143(3)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI\nBEFORE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\nAND\nSHRI SUNIL

VODAFONE INDIA LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-8(3)(2), MUMBAI

ITA 2834/MUM/2017[2012-13]Status: DisposedITAT Mumbai17 May 2024AY 2012-13

Section 115JSection 143(3)Section 144C(13)Section 144C(5)Section 14ASection 234DSection 271(1)(c)Section 36(1)(iii)Section 37Section 40

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"I\" BENCH, MUMBAI\nSHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER\nSHRI RAHUL

VODAFONE INDIA LTD,MUMBAI vs. ASST CIT 8(3)(2), MUMBAI

ITA 884/MUM/2016[2011-12]Status: DisposedITAT Mumbai17 May 2024AY 2011-12

Section 115JSection 143(3)Section 144C(13)Section 144C(5)Section 14ASection 234DSection 271(1)(c)Section 36(1)(iii)Section 37Section 40

{"clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL \"I\" BENCH, MUMBAI SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY

DCIT 8(3)(2), MUMBAI vs. M/S VODAFONE IDEA LIMITED (EARLIER KNOWN AS VODAFONE INDIA LIMITED WHICH NOW STANDS MERGED WITH IDEA CELLULAR LIMITED (ICL) AND CONSEQUENTLY KNOWN AS VODAFONE IDEA LIMITED), MUMBAI

ITA 1919/MUM/2016[2011-12]Status: DisposedITAT Mumbai17 May 2024AY 2011-12

Section 115JSection 143(3)Section 144C(13)Section 144C(5)Section 14ASection 234DSection 271(1)(c)Section 36(1)(iii)Section 37Section 40

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"I\" BENCH, MUMBAI\nSHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER\nSHRI RAHUL

DCIT-CIRCLE-4(1)(1),, MUMBAI vs. INDIA BULLION AND JEWELLERS ASSOCIATION LIMITED, MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 2475/MUM/2023[2015]Status: DisposedITAT Mumbai28 Feb 2024

Section 143(1)Section 143(2)

{ "clean_text": "ITA NO. 2475/MUM/2023 (A.Y: 2015-16)\nIndia Bullion and Jewellers Association Limited\nIN THE INCOME TAX APPELLATE TRIBUNAL