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688 results for “section 68”+ Section 32(1)(ii)clear

Sorted by relevance

Delhi3,721Mumbai2,855Bangalore1,169Chennai688Karnataka672Ahmedabad653Jaipur612Kolkata567Hyderabad545Indore379Chandigarh334Pune323Surat283Cochin225Visakhapatnam160Raipur154Rajkot141Agra104Nagpur103Cuttack96Amritsar93Telangana92Guwahati72Lucknow71Panaji64SC64Calcutta63Jabalpur58Ranchi45Allahabad39Patna36Jodhpur25Dehradun17Varanasi13Rajasthan11Orissa8Kerala8Uttarakhand3K.S. RADHAKRISHNAN A.K. SIKRI1Gauhati1A.K. SIKRI ROHINTON FALI NARIMAN1ASHOK BHAN DALVEER BHANDARI1Andhra Pradesh1

Key Topics

Section 4060Addition to Income60Section 19554Disallowance49Section 153A40Section 143(3)33Deduction27Section 13226Section 526Section 14A

TRIVITRON HEALTHCARE P LTD.,CHENNAI vs. PCIT, CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 97/CHNY/2021[2015-16]Status: DisposedITAT Chennai24 Jun 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Mr. M.Rajan, CITFor Respondent: 17.05.2022
Section 2Section 263Section 32(1)

68,890/-. The assessee company was holding 100% equity shares in M/s. Kiran Medical Systems Pvt.Ltd. M/s. Kiran Medical Systems Pvt.Ltd is a 100% subsidiary of assessee company had amalgamated with the assessee company w.e.f 01.04.2013 in a scheme of amalgamation approved by the Hon’ble High Court of Madras vide order dated 28.04.2015. The assessee had invested Rs.114

DCIT CORPORATE CIRCLE 5(1), CHENNAI vs. REPCO HOME FINANCE P LTD., CHENNAI

Showing 1–20 of 688 · Page 1 of 35

...
24
Section 6822
TDS20

In the result, the appeal of Revenue in ITA no

ITA 2885/CHNY/2017[2013-14]Status: DisposedITAT Chennai17 Jun 2020AY 2013-14

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: JCITFor Respondent: Shri M. Viswanathan, C.A
Section 143(3)Section 14ASection 36(1)Section 36(1)(va)Section 36(1)(viii)

ii) or clause (iii) or clause (iv) or clause (vi) of sub-section (4) of section 80-IA ; and (iii) an undertaking referred to in sub-section (10) of section 80- IB; (h) "long-term finance" means any loan or advance where the terms under which moneys are loaned or advanced provide for repayment along with

DCIT, CHENNAI vs. SHRIRAM EPC LIMITED, CHENNAI

In the result, the appeal filed by the Revenue in ITA

ITA 2011/CHNY/2016[2009-10]Status: DisposedITAT Chennai08 Jan 2020AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

32(1) (ii) of the Act. He placed reliance on the decision of Co-ordinate Bench of the Tribunal in assessee’s own case in ITA ITA Nos.1604-1740-2011—14-2744/16 :- 6 -: No.895 to 897/Mds/2012, for assessment years 2005-06 to 2007-2008, dated 10th September, 2012. 9. We heard the rival submissions and perused the material on record

DCIT, CHENNAI vs. SHRIRAM EPC LIMITED, CHENNAI

In the result, the appeal filed by the Revenue in ITA

ITA 2013/CHNY/2016[2011-12]Status: DisposedITAT Chennai08 Jan 2020AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

32(1) (ii) of the Act. He placed reliance on the decision of Co-ordinate Bench of the Tribunal in assessee’s own case in ITA ITA Nos.1604-1740-2011—14-2744/16 :- 6 -: No.895 to 897/Mds/2012, for assessment years 2005-06 to 2007-2008, dated 10th September, 2012. 9. We heard the rival submissions and perused the material on record

DCIT, CHENNAI vs. SHRIRAM EPC LIMITED, CHENNAI

In the result, the appeal filed by the Revenue in ITA

ITA 2014/CHNY/2016[2012-13]Status: DisposedITAT Chennai08 Jan 2020AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

32(1) (ii) of the Act. He placed reliance on the decision of Co-ordinate Bench of the Tribunal in assessee’s own case in ITA ITA Nos.1604-1740-2011—14-2744/16 :- 6 -: No.895 to 897/Mds/2012, for assessment years 2005-06 to 2007-2008, dated 10th September, 2012. 9. We heard the rival submissions and perused the material on record

DCIT, CHENNAI vs. SHRIRAM EPC LIMITED, CHENNAI

In the result, the appeal filed by the Revenue in ITA

ITA 2012/CHNY/2016[2010-11]Status: DisposedITAT Chennai08 Jan 2020AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

32(1) (ii) of the Act. He placed reliance on the decision of Co-ordinate Bench of the Tribunal in assessee’s own case in ITA ITA Nos.1604-1740-2011—14-2744/16 :- 6 -: No.895 to 897/Mds/2012, for assessment years 2005-06 to 2007-2008, dated 10th September, 2012. 9. We heard the rival submissions and perused the material on record

SHRIRAM EPC LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the Revenue in ITA

ITA 1604/CHNY/2016[2011-12]Status: DisposedITAT Chennai08 Jan 2020AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

32(1) (ii) of the Act. He placed reliance on the decision of Co-ordinate Bench of the Tribunal in assessee’s own case in ITA ITA Nos.1604-1740-2011—14-2744/16 :- 6 -: No.895 to 897/Mds/2012, for assessment years 2005-06 to 2007-2008, dated 10th September, 2012. 9. We heard the rival submissions and perused the material on record

SHRIRAM EPC LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the Revenue in ITA

ITA 1740/CHNY/2016[2012-13]Status: DisposedITAT Chennai08 Jan 2020AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

32(1) (ii) of the Act. He placed reliance on the decision of Co-ordinate Bench of the Tribunal in assessee’s own case in ITA ITA Nos.1604-1740-2011—14-2744/16 :- 6 -: No.895 to 897/Mds/2012, for assessment years 2005-06 to 2007-2008, dated 10th September, 2012. 9. We heard the rival submissions and perused the material on record

DCIT, CEN CIR 2(2), CHENNAI, CHENNAI vs. JAYAPRIYA COMPANY, CHENNAI

In the result, both the appeals of the Revenue are dismissed and

ITA 1252/CHNY/2025[2022-23]Status: DisposedITAT Chennai12 Sept 2025AY 2022-23

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.G. Baskar, AdvocateFor Respondent: Mrs. Yamuna, CIT
Section 132Section 139Section 147Section 148Section 250

68,76,690 21,53,308 7,17,42,510 3,76,53,308 2016-17 98,29,529 30,56,909 8,87,83,560 5,63,13,914 2017-18 1,44,35,318 50,05,920 1,64,84,811 62,86,626 2018-19 1,73,70,240 60,21,575 2,15,16,725 1

DCIT, CC2(2), CHENNAI, CHENNAI vs. JAYAPRIYA COMPANY, CHENNAI

In the result, both the appeals of the Revenue are dismissed and

ITA 1251/CHNY/2025[2021-22]Status: DisposedITAT Chennai12 Sept 2025AY 2021-22

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.G. Baskar, AdvocateFor Respondent: Mrs. Yamuna, CIT
Section 132Section 139Section 147Section 148Section 250

68,76,690 21,53,308 7,17,42,510 3,76,53,308 2016-17 98,29,529 30,56,909 8,87,83,560 5,63,13,914 2017-18 1,44,35,318 50,05,920 1,64,84,811 62,86,626 2018-19 1,73,70,240 60,21,575 2,15,16,725 1

JCIT (OSD), CORPORATE CIRCLE 2(2), CHENNAI vs. INDIA PISTON LTD., CHENNAI

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

ITA 1615/CHNY/2019[2014-15]Status: DisposedITAT Chennai09 Apr 2021AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. No.1615/Chny/2019 िनधा"रण वष"/Assessment Year: 2014-15 The Joint Commissioner Of Income M/S. India Piston Ltd., Tax (Osd), Corporate Circle 2(2), Vs. Huzur Gardens, Room No. 512, 5Th Floor, Wanaparthy Madhavaram High Road, Block, No. 121, M.G. Road, Sembiam, Chennai 600 011. Chennai 600 034. [Pan:Aaaci1439E] (अपीलाथ" /Appellant) (""थ"/Respondent) Department By : Shri G. Johnson, Addl. Cit Assessee By : Shri Vikram Vijayaraghavan, Advocate सुनवाई की तारीख/ Date Of Hearing : 23.03.2021 घोषणा की तारीख /Date Of Pronouncement : 09.04.2021 आदेश /O R D E R Per Duvvuru Rl Reddy:

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Johnson, Addl. CIT
Section 32(1)Section 32(1)(iia)

68,97,816/- as carry forward depreciation in the last previous year. In the assessment order, the Assessing Officer has noticed that the claim of the assessee relates to assets acquired in the preceding assessment year, wherein, the assets were used for less than 180 days and only 10% of depreciation was claimed in earlier year. Thus, in the present

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 2899/CHNY/2019[2009-10]Status: DisposedITAT Chennai06 Apr 2023AY 2009-10

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

68,84,120. This return claimed an deduction of Rs.1,31,84,425 u/s.80IA(4). But, since the original return was not filed in time, the claim of deduction claimed u/s.80IA(4) was denied because of the provisions of section 80AC. As per the provisions of Section 80AC, no deduction u/s.80IA shall be levied unless the assessee furnishes

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 2898/CHNY/2019[2008-09]Status: DisposedITAT Chennai06 Apr 2023AY 2008-09

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

68,84,120. This return claimed an deduction of Rs.1,31,84,425 u/s.80IA(4). But, since the original return was not filed in time, the claim of deduction claimed u/s.80IA(4) was denied because of the provisions of section 80AC. As per the provisions of Section 80AC, no deduction u/s.80IA shall be levied unless the assessee furnishes

ST. JOHN FREIGHT SYSTEMS PVT. LTD.,,TUTUCORIN vs. DCIT, CC-1,, MADURAI

In the result appeals filed in ITA Nos

ITA 2900/CHNY/2019[2010-11]Status: DisposedITAT Chennai06 Apr 2023AY 2010-11

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

68,84,120. This return claimed an deduction of Rs.1,31,84,425 u/s.80IA(4). But, since the original return was not filed in time, the claim of deduction claimed u/s.80IA(4) was denied because of the provisions of section 80AC. As per the provisions of Section 80AC, no deduction u/s.80IA shall be levied unless the assessee furnishes

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 188/CHNY/2019[2007-08]Status: DisposedITAT Chennai06 Apr 2023AY 2007-08

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

68,84,120. This return claimed an deduction of Rs.1,31,84,425 u/s.80IA(4). But, since the original return was not filed in time, the claim of deduction claimed u/s.80IA(4) was denied because of the provisions of section 80AC. As per the provisions of Section 80AC, no deduction u/s.80IA shall be levied unless the assessee furnishes

MAHINDRA HOLIDAYS & RESORTS INDIA LTD.,CHENNAI vs. DCIT (LTU) , CHENNAI

In the result the appeals of the assessee i

ITA 940/CHNY/2018[2013-14]Status: DisposedITAT Chennai10 May 2023AY 2013-14

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

ii) We have clarified the same along with copies of the relevant pages of the Form 3GI) in the earlier paragraph. iii) There is no provision for depreciation on land and hence was not shown in the Form 3CD. This is in itself is a proof that we have not taken amortization on the asset during the period of lease

MAHINDRA HOLIDAYS & RESORTS INDIA LTD.,CHENNAI vs. DCIT (LTU) , CHENNAI

In the result the appeals of the assessee i

ITA 941/CHNY/2018[2014-15]Status: DisposedITAT Chennai10 May 2023AY 2014-15

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

ii) We have clarified the same along with copies of the relevant pages of the Form 3GI) in the earlier paragraph. iii) There is no provision for depreciation on land and hence was not shown in the Form 3CD. This is in itself is a proof that we have not taken amortization on the asset during the period of lease

MAHINDRA HOLIDAYS & RESORTS INDIA LTD.,CHENNAI vs. DCIT (LTU) , CHENNAI

In the result the appeals of the assessee i

ITA 938/CHNY/2018[2011-12]Status: DisposedITAT Chennai10 May 2023AY 2011-12

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

ii) We have clarified the same along with copies of the relevant pages of the Form 3GI) in the earlier paragraph. iii) There is no provision for depreciation on land and hence was not shown in the Form 3CD. This is in itself is a proof that we have not taken amortization on the asset during the period of lease

DCIT LTPU 1, CHENNAI vs. M/S MAHINDRA HOLIDAYS & RESORTS (P) LTD, CHENNAI

In the result the appeals of the assessee i

ITA 1089/CHNY/2018[2014-15]Status: DisposedITAT Chennai10 May 2023AY 2014-15

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

ii) We have clarified the same along with copies of the relevant pages of the Form 3GI) in the earlier paragraph. iii) There is no provision for depreciation on land and hence was not shown in the Form 3CD. This is in itself is a proof that we have not taken amortization on the asset during the period of lease

DCIT LTU-1 , CHENNAI vs. MAHINDRA HOLIDAYS & RESORTS (P) LTD., CHENNAI

In the result the appeals of the assessee i

ITA 942/CHNY/2018[2011-12]Status: DisposedITAT Chennai10 May 2023AY 2011-12

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

ii) We have clarified the same along with copies of the relevant pages of the Form 3GI) in the earlier paragraph. iii) There is no provision for depreciation on land and hence was not shown in the Form 3CD. This is in itself is a proof that we have not taken amortization on the asset during the period of lease