ACIT NON CORP CIRCLE 1 (1) FORMERLY KNOWN AS BUSINESS CIRCLE 1, CHENNAI vs. M/S DEOLITE HASKINS & SELLS, CHENNAI

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

234D and levy correct amount of interest. 21. In the result, the appeal of the assessee is partly allowed. 22. Now, coming to Revenue’s appeal I.T.A.No.2077/Mds/2016, the only issue is addition made by the Assessing Officer towards advance fee of 64,39,989/-. 23. During assessment proceedings, the Assessing Officer found that the assessee is following the cash

M/S M.CT.M. GLOBAL INVESTMENTS PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, while the assessee’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

234D of the Act on the excess amount refunded in view of the judgment of Madras High Court in Infrastructure Development Finance Co. Ltd. ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 (supra). By respectfully following the judgment of Madras High Court in Infrastructure Development Finance Co. Ltd. (supra), the order

ACIT, CHENNAI vs. M/S. M CT M GLOBAL INVESTMENTS P. LTD., CHENNAI

In the result, while the assessee’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

234D of the Act on the excess amount refunded in view of the judgment of Madras High Court in Infrastructure Development Finance Co. Ltd. ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 (supra). By respectfully following the judgment of Madras High Court in Infrastructure Development Finance Co. Ltd. (supra), the order

ACIT, CHENNAI vs. M/S M.CT.M.GLOBAL INVESTMENTS PVT. LTD., CHENNAI

In the result, while the assessee’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

234D of the Act on the excess amount refunded in view of the judgment of Madras High Court in Infrastructure Development Finance Co. Ltd. ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 (supra). By respectfully following the judgment of Madras High Court in Infrastructure Development Finance Co. Ltd. (supra), the order

ACIT, CHENNAI vs. M/S. M.CT. M GLOBAL INVESTMENTS PVT. LTD., CHENNAI

In the result, while the assessee’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

234D of the Act on the excess amount refunded in view of the judgment of Madras High Court in Infrastructure Development Finance Co. Ltd. ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 (supra). By respectfully following the judgment of Madras High Court in Infrastructure Development Finance Co. Ltd. (supra), the order

ACIT, CHENNAI vs. M/S. M.CT.M.GLOBAL INVESTMENTS PVT. LTD., CHENNAI

In the result, while the assessee’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

234D of the Act on the excess amount refunded in view of the judgment of Madras High Court in Infrastructure Development Finance Co. Ltd. ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 (supra). By respectfully following the judgment of Madras High Court in Infrastructure Development Finance Co. Ltd. (supra), the order

M/S M.CT.M. GLOBAL INVESTMENTS PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, while the assessee’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

234D of the Act on the excess amount refunded in view of the judgment of Madras High Court in Infrastructure Development Finance Co. Ltd. ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 (supra). By respectfully following the judgment of Madras High Court in Infrastructure Development Finance Co. Ltd. (supra), the order

M.CT.M.GLOBAL INVESTMENTS PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, while the assessee’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

234D of the Act on the excess amount refunded in view of the judgment of Madras High Court in Infrastructure Development Finance Co. Ltd. ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 (supra). By respectfully following the judgment of Madras High Court in Infrastructure Development Finance Co. Ltd. (supra), the order

ACIT, CHENNAI vs. M/S. MCTM GLOBAL INVESTMENTS PVT LTD., CHENNAI

In the result, while the assessee’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

234D of the Act on the excess amount refunded in view of the judgment of Madras High Court in Infrastructure Development Finance Co. Ltd. ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 (supra). By respectfully following the judgment of Madras High Court in Infrastructure Development Finance Co. Ltd. (supra), the order

M.CT.M.GLOBAL INVESTMENTS PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, while the assessee’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

234D of the Act on the excess amount refunded in view of the judgment of Madras High Court in Infrastructure Development Finance Co. Ltd. ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 (supra). By respectfully following the judgment of Madras High Court in Infrastructure Development Finance Co. Ltd. (supra), the order

M.CT.M. GLOBAL INVESTMENTS P LTD.,CHENNAI vs. ACIT, CHENNAI

In the result, while the assessee’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

234D of the Act on the excess amount refunded in view of the judgment of Madras High Court in Infrastructure Development Finance Co. Ltd. ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 (supra). By respectfully following the judgment of Madras High Court in Infrastructure Development Finance Co. Ltd. (supra), the order