ACIT 6(3), MUMBAI vs. GRASIM INDUSTRIES LTD, MUMBAI

disallowance and held that the provision of section 40(a)(ia) are not applicable in the case." 8. 1. During the course of hearing the Learned Senior Counsel, on instructions, stated that the Assessee does not wish to pursue this ground since relief has been granted to the assessee in relation to this ground in appellate proceedings pertaining

M/S. STANDARD CHARTERED BANK,MUMBAI vs. THE ACIT (IT)1(3), MUMBAI

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

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blestandard Chartered Bank V. Acit – Range-1(3) Taxation Department, 23-25 Scindia House, Ballard Estate M.G. Road, 3Rd Floor N.M. Marg, Mumbai - 400038 Fort, Mumbai - 400001 Pan: Aabcs4681D (Appellant) (Respondent) Adit (It)– 2(3) V. Standard Chartered Bank Room No. 120, 1St Floor Taxation Department, 23-25 Scindia House, Ballard Estate M.G. Road, 3Rd Floor N.M. Marg, Mumbai - 400038 Fort, Mumbai - 400001 Pan: Aabcs4681D (Appellant) (Respondent) Shri P.J. Pardiwala & Assessee Represented By : Shri Fenil Bhatt Shri Soumendu Kumar Dash Department Represented By :

206C or paid by way of advance tax or treated as paid under Section 199, during the financial year immediately preceding the assessment year, such interest shall be calculated at the rate of one-half per cent for every month or part of a month comprised in the period from the 1st day of April of the assessment year

DCIT, CIR-3(3)(1), MUMBAI vs. SICOM LIMITED, MUMBAI CITY

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

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyalita Nos. 2034 & 2035/Mum/2023 (A.Y:1999-2000 &1998-99) Dcit, Circle-3(3)(1), Vs. M/S Sicom Limited, Room No.609, Solitaire Corporate Aayakar Bhavan, Park, Building No.4, M.K. Road, Guru Nanak Marg, Mumbai-400020. Chakala, Midc S.O, Mumbai-400093. Pan/Gir No. : Aaacs5524J Appellant .. Respondent

disallowed the depreciation on assets acquired under sale and lease back transaction. The assessee has filed writ petition against the A.O order before the Hon’ble High Court of Bombay as the A.O has denied the refund of tax to the assessee by not allowing the claim of depreciation on sale & lease back transaction. The Hon’ble Bombay High Court

SERVIER INDIA PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, OSD, TDS CIRCLE 2(2), MUMBAI , MUMBAI

Bench: Shri Narender Kumar Choudhry, Jm & Ms Padmavathy S, Am

disallowed by the assessee under section 40(a)(ia) of the Act while computing the total income of the assessee. The AO however did not accept the submissions of the assessee and held the assessee to be an assessee in default for the reason that the assessee has not furnished the reasons for non-deduction of tax at source. Accordingly

EXPRESS GLOBAL LOGISTICS P.LTD,MUMBAI vs. ASST CIT 2(1)(2), MUMBAI

In the result appeal of the assessee is allowed as indicated above

Bench: Shri Saktijit Dey & Shri Ramit Kochar

disallowance of claim of TDS of Rs. 9,93,555/-. This appeal for AY 2008-09 is against the order u/s 154 of the AO dated 01.05.2015. The AO has granted TDS of Rs. 89,44,765/- and determined the refund of Rs. 51,72,150/-, while making the rectification u/s 154 of the IT Act. 6.1 On the other

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

Bench: Shri Kuldip Singh & Shri Amarjit Singh

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

M/S. HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIRCLE 7(1) (2), MUMBAI

In the result, appeals filed by the assessee for A

Bench: Shri Kuldip Singh & Shri Amarjit Singh

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

Bench: Shri Kuldip Singh & Shri Amarjit Singh

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

Bench: Shri Kuldip Singh & Shri Amarjit Singh

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

Bench: Shri Kuldip Singh & Shri Amarjit Singh

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

DY. CIT. CIRCLE 7(1)(1), MUMBAI vs. HINDUSTAN COLAS PVT. LTD., MUMBAI

In the result, appeals filed by the assessee for A

Bench: Shri Kuldip Singh & Shri Amarjit Singh

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

M/S. HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIRCLE 7(1) (2), MUMBAI

In the result, appeals filed by the assessee for A

Bench: Shri Kuldip Singh & Shri Amarjit Singh

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

Bench: Shri Kuldip Singh & Shri Amarjit Singh

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

Bench: Shri Kuldip Singh & Shri Amarjit Singh

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

Bench: Shri Kuldip Singh & Shri Amarjit Singh

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

M/S. HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIRCLE 7(1) (2), MUMBAI

In the result, appeals filed by the assessee for A

Bench: Shri Kuldip Singh & Shri Amarjit Singh

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

M/S. HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIRCLE 7(1) (2), MUMBAI

In the result, appeals filed by the assessee for A

Bench: Shri Kuldip Singh & Shri Amarjit Singh

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that

M/S. HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIRCLE 7(1) (2), MUMBAI

In the result, appeals filed by the assessee for A

Bench: Shri Kuldip Singh & Shri Amarjit Singh

disallowance of deductions claimed by the assessee under section 80IB of the Act. 5. This is a second round of litigation having been remanded by the co-ordinate Bench of the Tribunal to the CIT(A) to determine the issues afresh after providing opportunity of being heard to the assessee by returning following findings inter alia that