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“Section 5(1)(b)”

Section References (mined)Section 5Section 5(1)(b)17 judgments

APEEJAY SURRENDRE MANAGEMENT SERVICES PVT. LTD,KOLKATA vs. DCIT, CIRCLE-8(1), KOLKATA

In the result both the appeals of the assessee are allowed

ITA 988/KOL/2023[2014-15]Status: DisposedITAT Kolkata19 Feb 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Manish Tiwari, FCAFor Respondent: Shri Abhijit Kundu, CIT, DR
Section 143(3)Section 2(22)(e)

provisions of section 2(22)(e) under the second limb are attracted on KSWPL. Al- so,taking into consideration the provisions contained in section 5(1)(b), the income accrues or arises or is deemed to accrue or arise in the hands of KSWPL and not in the hands

APEEJAY SURRENDRA MANAGEMENT SERVICES PVT. LTD,KOLKATA vs. DCIT,CIRCLE-8(1), KOLKATA

In the result both the appeals of the assessee are allowed

ITA 987/KOL/2023[2013-14]Status: DisposedITAT Kolkata19 Feb 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Manish Tiwari, FCAFor Respondent: Shri Abhijit Kundu, CIT, DR
Section 143(3)Section 2(22)(e)

provisions of section 2(22)(e) under the second limb are attracted on KSWPL. Al- so,taking into consideration the provisions contained in section 5(1)(b), the income accrues or arises or is deemed to accrue or arise in the hands of KSWPL and not in the hands

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. TAMILNADU STATE MARKETING CORPORATION LIMITED, TAMIL NADU (CHENNAI)

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

ITA 968/CHNY/2023[2015-16]Status: DisposedITAT Chennai30 Jan 2024AY 2015-16

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri S. Senthil Kumaran, CITFor Respondent: Shri R. Vijayaraghavan, Advocate
Section 147Section 37Section 40

such an extent that the tax and the surcharge together shall not exceed four per centum of the sale or purchase price.” Section 5(1)(b) of the Kerala General Sales Tax Act, 1963 reads as under : 5. Levy of tax on sale or purchase of goods: ­ (1) Every dealer ... sales tax, which is levied under Section 5(1) of the KGST Act. When the basic sales tax paid by KSBC under Section 5(1)(b) of the KGST Act, deduction was allowed, there is no reason not to allow deduction of surcharge on sales tax. If the revenue does

DCIT CENTRAL CIRCLE-3, THANE vs. MORESHWAR KRUSHNA BARIA, THANE

ITA 2218/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Jun 2023AY 2014-15

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

search and survey be treated differently from the income earned from business in the ordinary course. 119. As per the provisions of section 5(1)(b) of the Act, when income accrues or arises or is deemed to accrue or arise to an assessee during the previous year

DCIT CENTRAL CIRCLE-3, THANE vs. MORESHWAR KRUSHNA BARIA, THANE

ITA 2217/MUM/2022[2013-14]Status: DisposedITAT Mumbai28 Jun 2023AY 2013-14

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

search and survey be treated differently from the income earned from business in the ordinary course. 119. As per the provisions of section 5(1)(b) of the Act, when income accrues or arises or is deemed to accrue or arise to an assessee during the previous year

MORESHWAR KRUSHNA BARIA,THANE vs. ASST COMM OF INCOME TAX CENTRAL CIRCLE-3, THANE

ITA 1966/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Jun 2023AY 2014-15

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

search and survey be treated differently from the income earned from business in the ordinary course. 119. As per the provisions of section 5(1)(b) of the Act, when income accrues or arises or is deemed to accrue or arise to an assessee during the previous year

MORESHWAR KRUSHNA BARIA,THANE vs. ASST COMM OF INCOME TAX CENTRAL CIRCLE-3, THANE

ITA 1965/MUM/2022[2013-14]Status: DisposedITAT Mumbai28 Jun 2023AY 2013-14

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

search and survey be treated differently from the income earned from business in the ordinary course. 119. As per the provisions of section 5(1)(b) of the Act, when income accrues or arises or is deemed to accrue or arise to an assessee during the previous year

MORESHWAR KRUSHNA BARIA,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, THANE

ITA 1964/MUM/2022[2012-13]Status: DisposedITAT Mumbai28 Jun 2023AY 2012-13

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

search and survey be treated differently from the income earned from business in the ordinary course. 119. As per the provisions of section 5(1)(b) of the Act, when income accrues or arises or is deemed to accrue or arise to an assessee during the previous year

MORESHWAR KRUSHNA BARIA,THANE vs. ASST COMM OF INCOME TAX CENTRAL CIRCLE-3, THANE

ITA 1963/MUM/2022[2011-12]Status: DisposedITAT Mumbai28 Jun 2023AY 2011-12

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

search and survey be treated differently from the income earned from business in the ordinary course. 119. As per the provisions of section 5(1)(b) of the Act, when income accrues or arises or is deemed to accrue or arise to an assessee during the previous year

MORESHWAR KRUSHNA BARIA,THANE vs. ASST COMM OF INCOME TAX CENTRAL CIRCLE-3, THANE

ITA 1962/MUM/2022[2010-11]Status: DisposedITAT Mumbai28 Jun 2023AY 2010-11

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

search and survey be treated differently from the income earned from business in the ordinary course. 119. As per the provisions of section 5(1)(b) of the Act, when income accrues or arises or is deemed to accrue or arise to an assessee during the previous year

MORESHWAR KRUSHNA BARIA,THANE vs. ACIT CENTRAL CIRCLE-3 , THANE

ITA 1961/MUM/2022[2009-10]Status: DisposedITAT Mumbai28 Jun 2023AY 2009-10

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

search and survey be treated differently from the income earned from business in the ordinary course. 119. As per the provisions of section 5(1)(b) of the Act, when income accrues or arises or is deemed to accrue or arise to an assessee during the previous year

M/S. GLOBAL CRICKET CORPORATION PTE. LTD.,MUMBAI vs. DDIT IT-3(1), MUMBAI

Appeal of the Revenue is dismissed, and cross-objection by the Assessee are disposed off as infructuous

ITA 1510/MUM/2009[2003-2004]Status: DisposedITAT Mumbai14 Dec 2022AY 2003-2004
Section 143(1)Section 143(3)Section 147

term „arise‟. Further, there is a clear distinction between the wordings in Section 5 and Article 12(2) of the DTAA. As per section 5(1)(b) of the Act, a non- resident is taxable in India if income „accrues or arises‟ or is „deemed to accrue or arise

M/S. GLOBAL CRICKET CORPORATION PTE. LTD.,MUMBAI vs. ADIT (INT. TAXATION) - 3(1), MUMBAI

Appeal of the Revenue is dismissed, and cross-objection by the Assessee are disposed off as infructuous

ITA 3135/MUM/2006[2002-2003]Status: DisposedITAT Mumbai14 Dec 2022AY 2002-2003
Section 143(1)Section 143(3)Section 147

term „arise‟. Further, there is a clear distinction between the wordings in Section 5 and Article 12(2) of the DTAA. As per section 5(1)(b) of the Act, a non- resident is taxable in India if income „accrues or arises‟ or is „deemed to accrue or arise

ADIT (IT)-3(1), MUMBAI vs. M/S. GLOBAL CRICKET CORPORATION PTE. LTD., MUMBAI

Appeal of the Revenue is dismissed, and cross-objection by the Assessee are disposed off as infructuous

ITA 3130/MUM/2006[2002-2003]Status: DisposedITAT Mumbai14 Dec 2022AY 2002-2003
Section 143(1)Section 143(3)Section 147

term „arise‟. Further, there is a clear distinction between the wordings in Section 5 and Article 12(2) of the DTAA. As per section 5(1)(b) of the Act, a non- resident is taxable in India if income „accrues or arises‟ or is „deemed to accrue or arise

DCIT 1(3)(2), MUMBAI vs. MAHARASHTRA STATE CO OP AGRICULTURAL RURAL MULTIPURPOSE DEVELOPEMENT BANK LTD, MUMBAI

In the result, the appeal of the assesse is partly allowed for statistical purposes while for the appeal of the revenue stand dismissed

ITA 2962/MUM/2017[2012-13]Status: DisposedITAT Mumbai06 May 2022AY 2012-13

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailmaharashtra State Co- Vs. Dcit-(Osd)-1 Op, Agricultural Rural Aayakar Bhavan, Multipurpose M.K. Road, Development Bank Ltd. Mumbai – 400 020 15-A, Morvi Lane, Chowpatty, Girgaum, Mumbai – 400 007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaam9669E Appellant .. Respondent Dcit-1(3)(2) Vs. M/S Maharashtra State R. No. 540, 5Th Floor Co-Op, Agricultural Rural Aayakar Bhavan, Multipurpose M.K. Road, Development Bank Ltd. Mumbai – 400 020 15-A, Morvi Lane, Chowpatty, Girgaum, Mumbai – 400 007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaam9669E Appellant .. Respondent

For Appellant: Ruturaj GurjarFor Respondent: Salil Mishra
Section 143(2)Section 143(3)Section 14ASection 36(1)(viia)Section 80PSection 80P(2)(a)

laws. It was also stated that it was not doing any banking activity as defined in section 5(1)(b) of the Banking Companies Act, 1949. It was also not governed by Reserve Bank of India Act, 1934. Reference was also made to section

MAHARASHTRA STATE CO OP AGRICULTURAL RURAL MULTIPURPOSE DEVELOPEMENT BANK LTD,MUMBAI vs. DCIT (OSD) 1, MUMBAI

In the result, the appeal of the assesse is partly allowed for statistical purposes while for the appeal of the revenue stand dismissed

ITA 2171/MUM/2017[2012-13]Status: DisposedITAT Mumbai06 May 2022AY 2012-13

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailmaharashtra State Co- Vs. Dcit-(Osd)-1 Op, Agricultural Rural Aayakar Bhavan, Multipurpose M.K. Road, Development Bank Ltd. Mumbai – 400 020 15-A, Morvi Lane, Chowpatty, Girgaum, Mumbai – 400 007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaam9669E Appellant .. Respondent Dcit-1(3)(2) Vs. M/S Maharashtra State R. No. 540, 5Th Floor Co-Op, Agricultural Rural Aayakar Bhavan, Multipurpose M.K. Road, Development Bank Ltd. Mumbai – 400 020 15-A, Morvi Lane, Chowpatty, Girgaum, Mumbai – 400 007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaam9669E Appellant .. Respondent

For Appellant: Ruturaj GurjarFor Respondent: Salil Mishra
Section 143(2)Section 143(3)Section 14ASection 36(1)(viia)Section 80PSection 80P(2)(a)

laws. It was also stated that it was not doing any banking activity as defined in section 5(1)(b) of the Banking Companies Act, 1949. It was also not governed by Reserve Bank of India Act, 1934. Reference was also made to section

RASHMI AMEYA DEVELOPERS HOUSING & ESTATE REALTORS P. LTD.,PALGHAR vs. ACIT, CENTRAL CIRCLE-3,, THANE

In the result, all the five appeals of the assessee are dismissed

ITA 1990/MUM/2020[2011-12]Status: DisposedITAT Mumbai30 Mar 2022AY 2011-12

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 Rashmi Ameya Developers Acit, Central Circle-3, 6Th Floor, Ashar It Park, Road No. Housing & Estate Realtors Pvt. Ltd., Vs. D Ii, 01 02, Akanksha Commercial 16Z, Wagale Industrial Estate, Complex, Opp. Sajavat Complex, Thane-400 604. Achole Road, Nallasopara, Dist. Palghar-401 203. Pan No. Aaecr 8508 H Appellant Respondent

For Appellant: Mr. Subhodh Ratnaparkhi, ARFor Respondent: Mr. Prabhat Kumar Gupta, CIT-DR
Section 132Section 132(4)Section 153ASection 153C

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA