SWARAN NADHAN SALARIA,MUMBAI vs. DCIT, CENTRAL CIRCLE 1(2), MUMBAI

In the result all appeals of the assesses from AY 2014-15 to AY\n2020-21 are partly allowed

penalty in respect of disallowance u/s 40A(ia) of the Act\nbut upheld the penalty in respect of disallowance of 'salary

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT, CENTRAL CIRCLE 1(2), MUMBAI

In the result all appeals of the assesses from AY 2014-15 to AY\n2020-21 are partly allowed

penalty in respect of disallowance u/s 40A(ia) of the Act\nbut upheld the penalty in respect of disallowance of 'salary

DCIT CIR - 3(1), MUMBAI vs. M/S. GUJARAT AMBUJA CEMENTS LTD., MUMBAI

In the result, appeal filed by the revenue is dismissed

Bench: Shri C.N.Prasad, Jm & Shri Rajesh Kumar, Am आयकर अपील सं/ I.T.A. No. 1379/Mum/2007 (िनधा"रण वष" / Assessment Year: 2000-01) बनाम/ Acit (Ltu) – 1 M/S. Gujarat Ambuja World Trade Centre, Cements Ltd. Vs. Centre – 1, 29Th Floor, 122, Maker Chambers-Iii, Cuffe Parade, Nariman Point, Mumbai - 400005 Mumbai - 400021 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacg0569P (अपीलाथ" /Appellant) (""थ" / Respondent) .. Revenue By: Shri Anand Mohan (Cit-Dr) Assessee By: Shri Soumen Adak सुनवाई की तारीख / Date Of Hearing: 12.01.2017 घोषणा की तारीख /Date Of Pronouncement: 07.04.2017 आदेश / O R D E R Per C.N.Prasad, Jm:

disallowed on adhoc basis. This amount cannot be basis for levy of penalty as it was adhoc disallowance. Therefore, penalty

PROCTER AND GAMBLE HEALTH PVT LTD,MUMBAI vs. DCIT 8(2)(1), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2005-06 Procter & Gamble Heath Ltd., The Dy. Cit-8(2)(1), P& G Plaza, Cardinal Gracias Road, Room No. 624, 6Th Floor, Vs. Chakala Andheri (East), Aayakar Bhavan, Sir M.K. Mumbai-400099. Road, Mumbai-400020. Pan No. Aaace 2616 F Appellant Respondent

disallowance. In view of these facts, penalty u/s has upheld the said disallowance. In view of these facts, penalty u/s has upheld

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

penalty in respect of disallowance u/s 40A(ia) of the Act\nbut upheld the penalty in respect of disallowance of 'salary

ACIT 2(3), MUMBAI vs. TATA INDUSTRIES LTD, MUMBAI

Appeal of the Revenue is dismissed

Bench: Shri C.N.Prasad () & Shri Ashwani Taneja ()

disallowance has been deleted. When the basis of levy of penalty no more exists, the penalty also cannot survive anymore

DCIT, CENTRAL CIRCLE-3(2), , MUMBAI vs. M/S VIRAJ PROFILES PRIVATE LIMITED, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Penalty on Disallowance of Professional Fees Paid 17. The next issue relates to the levy of penalty in respect of the disallowance

DCIT, CENTRAL CIRCLE-3(2), MUMBAI vs. M/S VIRAJ PROFILES PRIVATE LIMITED, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Penalty on Disallowance of Professional Fees Paid 17. The next issue relates to the levy of penalty in respect of the disallowance

DCIT, CENTRAL CIRCLE-3(2), MUMBAI vs. VIRAJ PROFILES PRIVATE LIMITED, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Penalty on Disallowance of Professional Fees Paid 17. The next issue relates to the levy of penalty in respect of the disallowance

DCIT CIR - 3(1), MUMBAI vs. M/S. GUJARAT AMBUJA CEMENTS LTD., MUMBAI

In the result, ITA No. 4373/Mum/2005 is partly allowed

Bench: Shri R.C Sharma & Shri Pawan Singh

penalty was levied by AO as the disallowance was upheld by CIT(A) in quantum assessment. The penalty was deleted

DCIT 10(2)(2), MUMBAI vs. MARKSANS PHARMA LTD, MUMBAI

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2006-07 Dcit-10(2)(2), M/S Marksans Pharma Room No.216-A, Limited, बनाम/ Aayakar Bhavan, 11Th Floor, Grandeur Veer Vs. M.K. Road, Desai, Extension Road, Mumbai-400020 Andehri (West), Mumbai-400053 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aaact3153G C.O. No.102/Mum/2018 (Arising Out Of Ita No.7278/Mum/2016 ) Assessment Year: 2006-07 M/S Marksans Pharma Dcit-10(2)(2), Limited, Room No.216-A, बनाम/ 11Th Floor, Grandeur Veer Aayakar Bhavan, Vs. Desai, Extension Road, M.K. Road, Andehri (West), Mumbai-400020 Mumbai-400053 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Aaecm6057A

penalty on these disallowances. Even the Ld. CIT(A) too has confirmed the levy of penalty on the aforesaid disallowance

PROCTER & GAMBLE HYGINE & HEALTH CARE LTD,MUMBAI vs. ADDL CIT RG 7(1), MUMBAI

In the result, appeal of the assessee is allowed

Penalty appeal Disallowance of 254,753,254 Disallowance Allowed (Para Penalty deleted - Advertisement upheld by the 4.1-4.9) [Para 3.3(i) & (ii)] expenses

ACIT (LTI-1), MUMBAI vs. TCS LTD., MUMBAI

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

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

penalty on this item of disallowance. 5. Next two items of addition on which penalty was levied relate to disallowance

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 1(4), MUMBAI

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

disallowance u/s 14A r.w.r. 8D (₹16,94,10,474/-) ; penalty charges disallowance u/s 14A r.w.r. 8D ( ) ; penalty charges (₹16,13,694/-) ; club

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

disallowance u/s 14A r.w.r. 8D (₹16,94,10,474/-) ; penalty charges disallowance u/s 14A r.w.r. 8D ( ) ; penalty charges (₹16,13,694/-) ; club

DCIT, CENTRAL CIRCLE-3(2), , MUMBAI vs. M/S VIRAJ PROFILES PRIVATE LIMITED, , MUMBAI

In the result, all the appeals filed by the Revenue are\ndismissed

Disallowance of Professional Fees Paid\n17. The next issue relates to the levy of penalty in respect of\nthe disallowance

DCIT, CENTRAL CIRCLE-3(2), , MUMBAI vs. VIRAJ PROFILES PRIVATE LIMITED, MUMBAI

In the result, all the appeals filed by the Revenue are\ndismissed

penalty.\n\n38. The learned CIT(A), considering the subsequent deletion\nof the disallowances by the Tribunal, deleted the penalty

ACIT, CIR-1(2)(1), MUMBAI vs. M/S. MSEB HOLDING COMPANY LTD., MUMBAI

In the result, all the appeals filed by the Revenue/Department are dismissed

Bench: Shri B.R. Baskaran, Am & Shri N. K. Choudhry, Jm

penalty on such disallowance, therefore, penalty on this count is also not sustainable. 8.5 With regard to the penalty levied