ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 6(1)(1), MAHARASHTRA

143(3)", "Section 144B", "Section 80G", "Section 36(1)(va)", "Section 40(a)(ia)", "Section 43B", "Section 234B", "Section 234C", "Section 270A", "Section 115P", "Section 111A", "Section 112A", "Section 234D", "Section 244A", "Section 199", "Rule 37BA of the Income-tax Rules, 1962"], "issues": "The appeals involve multiple assessment years and grounds, including challenges to disallowances

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6(1)(1), MAHARASHTRA

disallowance was made in the regular assessment order passed under section 143(3) read with section 144B of the Act. The CIT(A) recorded that only the income as processed under section 143(1

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX- CIRCLE 6 (1)(1), MAHARASHTRA

sections": [ "250", "143(1)", "143(2)", "142(1)", "143(3)", "144B", "80G", "36(1)(va)", "40(a)(ia)", "43B", "234B", "234C", "270A", "115P", "111A", "112A", "234D", "244A", "199", "37(1)", "40(a)", "43B(f)" ], "issues": "The primary issues revolved around the allowability of various deductions, disallowances

JAN SEVA MANDAL ,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD -1(4), MUMBAI

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2023-24 Jan Seva Mandal, Central Processing Centre Income Vinayalaya, Mahakali Caves Tax Deparment, Bengaluru, Vs. Road, Andheri (East), Income Tax Officer Exemption Mumbai-400093. Ward 1(4), Mumbai. 6Th Floor, Mtnl Te Building, Pedder Road, Mumbai-400026. Pan No. Aaatj 4868 K Appellant Respondent

Section 143(1), 143(1), 143(1), disallowing disallowing disallowing amounts amounts amounts accumulated under Section 11 (1 )(a), Section

TASKUS INDIA PRIVATE LIMITED,MUMBAI vs. CIRCLE 8(3)(1), MUMBAI

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2022-23 M/S Taskus India Pvt. Ltd., 1. Dy. Director Of Income- Ttc Industrial Area, Tower -9, Tax Central Processing Vs. Gigaplex It Park, 18Th & 19Th Centre Unit, Bengaluru, Floor, Midc, Plot No. 1 I.T.5, 1St Floor, Prestige Alpha Airoli Knowledge Park Rd, Airoli, No 48/1, 48/2 Navi Mumbai-400708. Beratenaagrahara Begur Hosur Rd Uttarahali Hobli, Bengaluru- 560100. 2. The Dy. Cit, Circle 8(3)(1), Mumbai. Aayakar Bhavan, M.K. Road, Mumbai-400020. Pan No. Aahct 0980 G Appellant Respondent

section 143(1)(a)(ii) to make a disallowance CPC proposed under section 143(1)(a)(ii) to make a disallowance

NARIMAN POINT ASSOCIATION,MUMBAI vs. ITO EXEMPTION-2(1), MUMBAI

In the result, both appeals by the assessee are dismissed

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

disallowed by way of an intimation under section 143(I)(a) of the Act.” 9. By analysing the legislative history of section 143(1

NARIMAN POINT ASSOCIATION,MUMBAI vs. ITO EXEMPTION-2(1), MUMBAI

In the result, both appeals by the assessee are dismissed

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

disallowed by way of an intimation under section 143(I)(a) of the Act.” 9. By analysing the legislative history of section 143(1

KUDOS FINANCE AND INVESTMENT PVT LTD,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX-6, MUMBAI

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

Section 143(1) of the Act. In case the Assessee is able to establish in the set aside proceedings that the amount of INR.1,05,71,051/- represented the actual bad debts incurred by the Assessee which have been written off in the books of accounts, no disallowance

DY. COMMISSIONER OF INCOME TAX-5(2)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA HOUSING FINANCE LIMITED, MUMBAI

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

1)(a) 3. Variation in respect of issue of - disallowance u/s 14A 4. Variation in respect of issue of - disallowance-insurance expense claimed u/s 36 5. Total Income determined as per Rs. 149,11,76,360/- the above proposal The assessment is made u/s 143(3) read with section

DY. COMMISSIONER OF INCOME TAX-5(2)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA HOUSING FINANCE LIMITED, MUMBAI

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

1)(a) 3. Variation in respect of issue of - disallowance u/s 14A 4. Variation in respect of issue of - disallowance-insurance expense claimed u/s 36 5. Total Income determined as per Rs. 149,11,76,360/- the above proposal The assessment is made u/s 143(3) read with section

DY. COMMISSIONER OF INCOME TAX-5(2)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA HOUSING FINANCE LIMITED, MUMBAI

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

1)(a) 3. Variation in respect of issue of - disallowance u/s 14A 4. Variation in respect of issue of - disallowance-insurance expense claimed u/s 36 5. Total Income determined as per Rs. 149,11,76,360/- the above proposal The assessment is made u/s 143(3) read with section

INNO vs. OURCE SERVICES PRIVATE LIMITED,MUMBAIVS.DCIT, 14(1)(1), MUMBAI

In the result, the appeal of the assessee is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2021-22 Innovsource Services Pvt. Ltd., Dcit, 14(1)(1), 501, Jolly Board Tower 1, I-Think Aayakar Bhavan, Maharshi Karve Vs. Techno Campus Kanjurmarg-East, Road, New Marine Lines, Mumbai-400042. Churchgate, Mumbai-400020. Pan No. Aaeci 0979 D Appellant Respondent

143. 55[(1) Where a return has been made under [(1) Where a return has been made under section 139, or in response to a notice r in response to a notice under sub-section (1) of section 142 section 142, such return shall be processed in the following , such return shall be processed in the following manner, namely

ABBOTT HEALTHCARE PRIVATE LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), MUMBAI

In the result, Ground No. 3 with its Sub-Grounds is allowed for statistical purposes

Bench: Shri Narender Kumar Choudhry & Shri Gagan Goyalabbott Healthcare Pvt. Ltd. 3, Corporate Park, Sion Trombay Road, Mumbai - 400 071 Pan: Aaack3935D ..... Appellant Vs. Acit 2(1) (1) R. No. 561, 5Th Floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ..... Respondent & Acit 2(1) (1) R. No. 561, 5Th Floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ...... Appellant Vs.

disallowance u/s. 143(1) of the Act. Our observations are with reference to scope of section 143(1) of the Act only

JOYO PLASTICS,MUMBAI vs. ACIT, CIRCLE-24 (1)

In the result, the appeal of the assessee is partly allowed for the result, the appeal of the assessee is partly allowed for the result, the appeal of the assessee is partly allowed for statistical...

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2019-2020 Joyo Plastics, Acit Circle-24(1), 104, Jai Antariksh Co-Op Society, 601, 6Th Floor, Piramal Vs. Makwana Road, Marol Naka, Chamber, Lalbaug, Marol, Andheri (E), Mumbai-400012. Mumbai-400059. Pan No. Aaafj 0286 B Appellant Respondent Assessee By : Mr. Ajay R Sing/Akshay Pawar : Ms. Rajeshwari Menon, Sr. Dr Revenue By Date Of Hearing : 01/05/2024 : 13/05/2024 Date Of Pronouncement

disallowable under section 37(1) of the Act, thus the AO was not authorised to invoke section 37(1) of the Act, thus the AO was not authorised to invoke section 37(1) of the Act, thus the AO was not authorised to invoke section 143

DY.COMM OF INCOME TAX-17(1) , MUMBAI vs. M/S. MAHARASHTRA STATE SECURITY CORPORATION, MUMBAI

The appeal of the revenue is allowed

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

143(1 )(a)(iv), where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142 then such return shall be processed and the total income or loss shall be computed after making the adjustments for disallowance

DY.COMM OF INCOME TAX-17(1) , MUMBAI vs. M/S. MAHARASHTRA STATE SECURITY CORPORATION, MUMBAI

The appeal of the revenue is allowed

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

143(1 )(a)(iv), where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142 then such return shall be processed and the total income or loss shall be computed after making the adjustments for disallowance

BALRAJSINGH JAGJITSINGH KHARBANDA,MUMBAI vs. ADIT, CPC , BANGALORE

In the result, appeal of the assessee is In the result, appeal of the assessee is dismissed dismissed

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2019-2020 Balrajsinghjagjitsingh Adit, Cpc Bangalore, Kharbanda, Cpc, Bangalore-560500. C/3, Ravi Darshan, Sherly Vs. Rajan Road, Bandra West, Mumbai-400050. Pan No. Adhpk 1733 G Appellant Respondent Assessee By : Mr. Rajesh S. Kothari Revenue By : Kamble Minal Mohan, Dr : Date Of Hearing 05/06/2023 : Date Of Pronouncement 07/06/2023 Order

section 143(1)(a) of the Act. On merit also, the claim of club membership 143(1)(a) of the Act. On merit also, the claim of club membership 143(1)(a) of the Act. On merit also, the claim of club membership one time entry fee is disallowable

M/S G.L.CONSTRUCTION PVT LTD,MUMBAI vs. ACIT/NATIONAL FACE LESS APPEAL CENTRE, MUMBAI

In the result, the appeal of the assessee is partly allowed for In the result, the appeal of the assessee is partly allowed for In the result, the appeal of the assessee is partly allowed for stati...

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2019-20 M/S G.L. Construction Pvt. Ltd, Acit/National Faceless 304, Gokul Arcade B, Subhash Appeal Centre, Road, Near Garware, Vs. 5Th Floor, Aayakar Bhavan, Vile Parle East, Churchgate, Mumbai-400057. Mumbai-400020. Pan No. Aaacg 3438 P Appellant Respondent Assessee By : Mr. N.R. Agrawal, Ar Revenue By : Smt. Sonia Kumar, Dr : Date Of Hearing 16/02/2023 : Date Of Pronouncement 23/02/2023

disallowance of ESI/PF invoking section 143(1)(a)(iv) of the Act. out disallowance of ESI/PF invoking section 143(1

DY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST (SHIRDI), MUMBAI

In the result, the appeal filed by the assessee is allowed and the\nappeal of the Revenue is dismissed

143(3)", "11(1)(a)", "11(2)", "80G", "10(23C)(v)", "151", "153" ], "issues": "1. Validity of reopening of assessment under Section 147 when the AO relied on a change of opinion and not fresh tangible material. 2. Whether accumulation of income under Section 11(1)(a) should be computed on gross or net receipts.3. Whether the deficiencies in Form