JASHAN JEWELS PRIVATE LIMITED ,MUMBAI vs. PCIT -5, MUMBAI

In the result, the appeal of the assessee is stands allowed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2020-21 Jashan Jewels Pvt. Ltd., Pcit, Mumbai-5, 301-B Aman Chambers Room No. 515, 5Th Floor, Aayakar Premises Co. Soc. Ltd., Mama Vs. Bhavan, Maharshi Karve Road, Paramand Marg, Opera House, Mumbai-400020. Girgaon, Mumbai-400 004. Pan No. Aabcj 7040 D Appellant Respondent

disallowance under section 37(1) and what was claimed under 80G was 50% of INR 23,25,000 at hat was claimed under 80G was 50% of INR 23,25,000 at hat was claimed under 80G was 50% of INR 23,25,000 at INR 11,62,500 as payment towards these donations were

RELIANCE RETAIL LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 8(1)(1), MUMBAI

In the result, the appeal filed by the Revenue is dismissed,\nwhereas the appeal filed by the assessee is partly allowed

144B of the Act vide order dated 27.09.2022. During\nthe course of assessment proceedings, the Assessing Officer\nexamined various claims made by the assessee and made the\nfollowing additions and disallowances:\ni. Disallowance of deduction under section

ASST. COMMISSIONER OF INCOME TAX, MUMBAI vs. RELIANCE RETAIL LIMITED, MUMBAI

In the result, the appeal filed by the Revenue is dismissed, whereas the appeal filed by the assessee is partly allowed

Bench: SHRI SAKTIJIT DEY (Vice President), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

section 144B of the Act vide order dated 27.09.2022. During following additions and disallowances: i. Disallowance of deduction under section

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

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar1. Ita No. 6663/Mum/2025 (Assessment Year: 2017-18) 2. Ita No. 6701/Mum/2025 (Assessment Year: 2018-19) 3. Ita No. 6702/Mum/2025 (Assessment Year: 2022-23) & 4. Ita No. 6703/Mum/2025 (Assessment Year: 2023-24) Aditya Birla Sun Life Dcitcircle-6(1)(1), Amc Limited, Room No. 502, 5Th 17Th Floor, One World Vs. Floor, Aayakar Centre Tower-1, Jupiter Bhavan, M. K. Mill Compount, 841, Road, Churchgate, Senapati Bapat Marg, Mumbai-400 020 Delisle Road, S.O. Mumbai-400 013 Pan/Gir No. Aaacb6134D (Applicant) (Respondent) Assessee By Shri Ronak Doshi, Shri Shrey Agrawal & Shri Aadish Jain, Ld. Ars Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 27.01.2026 Date Of Pronouncement 06.02.2026

144B of the Act for A.Ys. 2018–19, 2022–23 and 2023–24. In the course of assessment proceedings, the Assessing Officer examined the allowability of deduction claimed under section 80G in respect of CSR related payments, employees’ contribution to provident fund under section 36(1)(va), disallowance

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

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

BENNETT PROPERTY HOLDINGS COMPANY LIMITED,MUMBAI vs. ADDITIONAL -JOINT -DEPUTY-ASST. COMMISSIONER OF INCOME TAX- ITO, DELHI

disallowance while working of book profit u/s. 115JB\" 18. The relevant facts in brief that for the Assessment Year 2018–19, the Assessee filed original return of income on 31/10/2018 which was revised on 28/03/2019. The case of the Assessee was selected for scrutiny. The Assessing Officer completed the assessment under Section 143(3) read with Section 144B

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

144B of the Act for A.Ys. 2018–19, 2022–23 and 2023–24. In the course of assessment proceedings, the Assessing Officer examined the allowability of deduction claimed under section 80G in respect of CSR related payments, employees' contribution to provident fund under section 36(1)(va), disallowance

ACIT-6(1)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA SUN LIFE AMC LTD., MUMBAI

In the result, the appeal by the Revenue is partly allowed

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailaditya Birla Sun Life Amc Ltd., Tower 1, Jupiter Mill Compound, 17Th Floor, One World Center, 841, Senapati Bapat Marg, ............... Appellant Mumbai - 400013 Pan : Aaacb6134D V/S

disallowance can be made under section 14A of the Act. The AO, vide order passed under section 143(3) read with section 144B

ASUS INDIA PVT LTD.,MUMBAI vs. THE LD. ADDL/JOINT/DEPUTY/ACIT/ ITO, DELHI

In the result, appeal of the assessee is partly allowed

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Asus India Private Limited The Learned. 402, Supreme Chambers, Addl/Joint/Deputy/Acit/Ito 17-18 Shah Industrial Estate, Room No.305, Ara Centre 2-E Veera Desai Road, Vs. Jhandewalan Extn, New Delhi, Andheri (West), Delhi-110055 Mumbai-400 053 (Appellant) (Respondent) Pan No. Aajca6450C Assessee By : Mr. Vijay Mehta, Adv. Revenue By : Mr. Nihar Ranjan Samal, Sr. Ar Date Of Hearing: 19.05.2023 Date Of Pronouncement : 16.08.2023

144B of The Income Tax Act, 1961 [ the Act] dated 26 July 2022 passed by assessment unit of income tax department wherein the return of income filed by the assessee on 30/11/2018 declaring a total income of ₹ 113,906,370 under the normal provisions and book profit under section 115JB of the act at ₹ 178,802,862 was assessed

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)

144B of the Act. 4.2. In appeal filed against the aforesaid assessment order, the Assessee raised grounds challenging the variation/adjustment made vide intimation, dated 25/10/2022, issued under Section 143(1) of the Act. The CIT(A) vide Order, dated 11/07/2024, allowed aforesaid grounds and granted relief to the Assessee, inter alia, by (a) deleting the 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)

144B of the Act. 4.2. In appeal filed against the aforesaid assessment order, the Assessee raised grounds challenging the variation/adjustment made vide intimation, dated 25/10/2022, issued under Section 143(1) of the Act. The CIT(A) vide Order, dated 11/07/2024, allowed aforesaid grounds and granted relief to the Assessee, inter alia, by (a) deleting the 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)

144B of the Act. 4.2. In appeal filed against the aforesaid assessment order, the Assessee raised grounds challenging the variation/adjustment made vide intimation, dated 25/10/2022, issued under Section 143(1) of the Act. The CIT(A) vide Order, dated 11/07/2024, allowed aforesaid grounds and granted relief to the Assessee, inter alia, by (a) deleting the disallowance

JEEVANDEEP EDUMEDIA PRIVATE LIMITED,MUMBAI vs. PRINCIPLE CIT-6, MUMBAI

In the result, the a In the result, the appeal of the assessee is stands allowed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2020-21 Jeevandeep Edumedia Pvt. Ltd., Pr. Cit-6, 1St Floor, Sun Paradise Business 501,5Th Floor, Aayakar Bhavan, Plaza, Senapati Bapat Marg, Vs. Maharishi Karve Road, Lower Parel (West), Mumbai-400020. Mumbai-400013. Pan No. Aabcj 0180 G Appellant Respondent

Section 37(1), already disallows CSR expenses from business income, already disallows CSR expenses from business income, already disallows CSR expenses from business income, reinforcing the position that they do not qualify for deductions reinforcing the position that they do not qualify for deductions reinforcing the position that they do not qualify for deductions under other provisions. under other provisions

BENNETT PROPERTY HOLDINGS COMPANY LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - 1 (1) (1), MUMBAI, MUMBAI

disallowance while working of book profit u/s. 115JB\" 18. The relevant facts in brief that for the Assessment Year 2018–19, the Assessee filed original return of income on 31/10/2018 which was revised on 28/03/2019. The case of the Assessee was selected for scrutiny. The Assessing Officer completed the assessment under Section 143(3) read with Section 144B

ASSISTANT COMMISSIONER OF INCOME TAX-15(3)(1), MUMBAI, MUMBAI vs. M/S THYROCARE TECHNOLOGIES LIMITED, MUMBAI

In the result, the appeal by the Revenue for the assessment year 2018–

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailita No. 7292/Mum/2025 (Assessment Year: 2022-23) (Assessment Year: 2021-22) Ita No. 6721/Mum/2025 Ita No. 7293/Mum/2025 (Assessment Year: 2018-19) (Assessment Year: 2023-24) Assistant Commissioner Of Income Tax – 15(3)(1), Room No.460, 4Th Floor, Aaykar Bhavan, M.K. Road, ............... Appellant Mumbai – 400020 Pan : Aabct2577P V/S Thyrocare Technologies Limited, ……………… Respondent D/37, 1 Ttc Industrial Area, Midc, Turbhe, Navi Mumbai - 400703

disallowance of Rs. 7,58,921/- under section 14A read with Rule 8D of the Rules after taking into consideration the annual average of the monthly averages of the value of investment in mutual funds. 6. The Assessing Officer (“AO”), vide order dated 27.09.2022 passed under section 143(3) read with section 144B

ASSISTANT COMMISSIONER OF INCOME TAX-15(3)(1), MUMBAI, MUMBAI vs. M/S THYROCARE TECHNOLOGIES LIMITED, MUMBAI

In the result, the appeal by the Revenue for the assessment year 2018–

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailita No. 7292/Mum/2025 (Assessment Year: 2022-23) (Assessment Year: 2021-22) Ita No. 6721/Mum/2025 Ita No. 7293/Mum/2025 (Assessment Year: 2018-19) (Assessment Year: 2023-24) Assistant Commissioner Of Income Tax – 15(3)(1), Room No.460, 4Th Floor, Aaykar Bhavan, M.K. Road, ............... Appellant Mumbai – 400020 Pan : Aabct2577P V/S Thyrocare Technologies Limited, ……………… Respondent D/37, 1 Ttc Industrial Area, Midc, Turbhe, Navi Mumbai - 400703

disallowance of Rs. 7,58,921/- under section 14A read with Rule 8D of the Rules after taking into consideration the annual average of the monthly averages of the value of investment in mutual funds. 6. The Assessing Officer (“AO”), vide order dated 27.09.2022 passed under section 143(3) read with section 144B

ACIT 15(3)(1), MUMBAI vs. THYROCARE TECHNOLOGIES LIMITED, NAVI MUMBAI

In the result, the appeal by the Revenue for the assessment year 2018–

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailita No. 7292/Mum/2025 (Assessment Year: 2022-23) (Assessment Year: 2021-22) Ita No. 6721/Mum/2025 Ita No. 7293/Mum/2025 (Assessment Year: 2018-19) (Assessment Year: 2023-24) Assistant Commissioner Of Income Tax – 15(3)(1), Room No.460, 4Th Floor, Aaykar Bhavan, M.K. Road, ............... Appellant Mumbai – 400020 Pan : Aabct2577P V/S Thyrocare Technologies Limited, ……………… Respondent D/37, 1 Ttc Industrial Area, Midc, Turbhe, Navi Mumbai - 400703

disallowance of Rs. 7,58,921/- under section 14A read with Rule 8D of the Rules after taking into consideration the annual average of the monthly averages of the value of investment in mutual funds. 6. The Assessing Officer (“AO”), vide order dated 27.09.2022 passed under section 143(3) read with section 144B

ACIT 15(3)(1), MUMBAI vs. THYROCARE TECHNOLOGIES LIMITED, NAVI MUMBAI

In the result, the appeal by the Revenue for the assessment year 2018–

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailita No. 7292/Mum/2025 (Assessment Year: 2022-23) (Assessment Year: 2021-22) Ita No. 6721/Mum/2025 Ita No. 7293/Mum/2025 (Assessment Year: 2018-19) (Assessment Year: 2023-24) Assistant Commissioner Of Income Tax – 15(3)(1), Room No.460, 4Th Floor, Aaykar Bhavan, M.K. Road, ............... Appellant Mumbai – 400020 Pan : Aabct2577P V/S Thyrocare Technologies Limited, ……………… Respondent D/37, 1 Ttc Industrial Area, Midc, Turbhe, Navi Mumbai - 400703

disallowance of Rs. 7,58,921/- under section 14A read with Rule 8D of the Rules after taking into consideration the annual average of the monthly averages of the value of investment in mutual funds. 6. The Assessing Officer (“AO”), vide order dated 27.09.2022 passed under section 143(3) read with section 144B

ACIT 15(3)(1), MUMBAI vs. THYROCARE TECHNOLOGIES LIMITED, NAVI MUMBAI

In the result, the appeal by the Revenue for the assessment year 2018–

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailita No. 7292/Mum/2025 (Assessment Year: 2022-23) (Assessment Year: 2021-22) Ita No. 6721/Mum/2025 Ita No. 7293/Mum/2025 (Assessment Year: 2018-19) (Assessment Year: 2023-24) Assistant Commissioner Of Income Tax – 15(3)(1), Room No.460, 4Th Floor, Aaykar Bhavan, M.K. Road, ............... Appellant Mumbai – 400020 Pan : Aabct2577P V/S Thyrocare Technologies Limited, ……………… Respondent D/37, 1 Ttc Industrial Area, Midc, Turbhe, Navi Mumbai - 400703

disallowance of Rs. 7,58,921/- under section 14A read with Rule 8D of the Rules after taking into consideration the annual average of the monthly averages of the value of investment in mutual funds. 6. The Assessing Officer (“AO”), vide order dated 27.09.2022 passed under section 143(3) read with section 144B