DCIT 10(1), MUMBAI vs. APL LOGISTICS (INDIA) P. LTD, MUMBAI

In the result, appeal of the assessee is partly allowed

disallowance under section 36(1)(iii) of the Act; and - Ground No. (vi) of appeal is with regard to interest charged under section 234A, 234B

APL LOGISTICS P.LTD,MUMBAI vs. DCIT 14(1)(1), MUMBAI

In the result, appeal of the assessee is partly allowed

disallowance under section 36(1)(iii) of the Act; and - Ground No. (vi) of appeal is with regard to interest charged under section 234A, 234B

APL LOGISTICS (INDIA) P.LTD,MUMBAI vs. ASST CIT 10(1), MUMBAI

In the result, appeal of the assessee is partly allowed

disallowance under section 36(1)(iii) of the Act; and - Ground No. (vi) of appeal is with regard to interest charged under section 234A, 234B

DCIT 10(1), MUMBAI vs. APL LOGISTICS (INDIA ) P.LTD, MUMBAI

In the result, appeal of the assessee is partly allowed

disallowance under section 36(1)(iii) of the Act; and - Ground No. (vi) of appeal is with regard to interest charged under section 234A, 234B

SICOM LTD ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX CIRCLE 3(3)(1), MUMBAI

In the result, the appeal filed by the assesee is partly allow for statistical purpose and the appeal filed by the revenue is allowed for statistical purposes

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale, Judicialmember Sicom Ltd, Vs. Dy Commissioner Of Solitaire Corporate Income Tax Circle Park, Bldg No.04, 3(3)(1), Chakala, Andheri(E), 6Th Floor, Room No. Mumbai-400093. 609,Aayakar Bhavan, Maharishi Karve Road, Mumbai- 400020. "थायी लेखा सं./जीआइआर सं.Pan/Gir No. Aaacs5524J (अपीलाथ"/Applicant) (""यथ"/Respondent) Dy Commissioner Of Vs. Sicom Ltd, Income Tax Circle Solitaire Corporate Park, 3(3)(1), Bldg No.04, Chakala, 6Th Floor, Room No. Andheri(E), 609,Aayakar Bhavan, Mumbai-400093. Maharishi Karve Road, Mumbai- 400020. "थायी लेखा सं./जीआइआर सं.Pan/Gir No. Aaacs5524J (अपीलाथ"/Applicant) (""यथ"/Respondent)

disallowance if any, under Section 14A of the Act. should be restricted to 1% of dividend income received during the year. III. Interest under section 234B

MACROTECH DEVELOPRS LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 7(3), MUMBAI

The appeal is allowed

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

disallowance under Section 14A of the Act computed in the normal ITA Nos. 2266 & 2239/Mum/2022 Macrotech Developers Ltd; A.Ys. 17-18 & 18-19 computation of total income was also added by computing the book profit under Section 115JB of the Act. It further challenges charging of interest under Section 234B

MACROTECH DEVELOPERS LTD.(SUCCESSOR TO BELLISSIMO CROWN BUILDMART PVT LTD.,,MUMBAI vs. DCIT CENTRAL CIRCLE 7(3), MUMBAI

The appeal is allowed

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

disallowance under Section 14A of the Act computed in the normal ITA Nos. 2266 & 2239/Mum/2022 Macrotech Developers Ltd; A.Ys. 17-18 & 18-19 computation of total income was also added by computing the book profit under Section 115JB of the Act. It further challenges charging of interest under Section 234B

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

disallowed under Section 14A of the Act by invoking provisions contained in Clause (f) of Explanation 1 to Section 115JB of the Act. (c) The Assessee are also challenged the computation of interest under Section 234B

GREAVES COTTON LTD,MUMBAI vs. ASST CIT CIR 6(3), MUMBAI

In the result this ground of appeal

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhgreaves Cotton Ltd. Acit Circle-6(3), Industry Manor, Appasaheb Aayakar Bhavan, M.K. Road, Vs. Marathe Marg, Prabhadevi, Mumbai-400020. Mumbai-400025. Pan: Aaacg2062M Appellant Respondent Greaves Cotton Ltd. Acit Circle-6(3), Industry Manor, Appasaheb Aayakar Bhavan, M.K. Road, Vs. Marathe Marg, Prabhadevi, Mumbai-400020. Mumbai-400025. Pan: Aaacg2062M Appellant Respondent Appellant By : Smt. Arati Vissanji (Advocate) Respondent By : Shri Abbi Rama Karthikey (Dr) Date Of Hearing : 04.06.2019 Date Of Pronouncement : 07.06.2019 Order Under Section 254(1)Of Income Tax Act

disallowed contributions to various Employees' Welfare funds being statutory payments that are not covered under section 40A(9) of the Income tax Act, 1961. 5 ITA No. 7424 Mum 2010 & 8533 Mum 2011-Greaves Cotton Ltd. GROUND: E: UNUTILISED CENVAT CREDIT - (Rs. 2,95,78,424/- (-) Rs.l,49,82,050) Rs.l,45,96,374/- (i) On the facts

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

disallowance under section 43B, computation of capital gains, grant of credit for tax deducted at source, and levy of interest under sections 234B

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

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

LAQSHYA MEDIA LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX-10(2)(1), MUMBAI

In the result this ground of appeal is allowed for statistical purposes

Bench: Shri Pawan Singh & Shri M. Balaganesh(Virtual Hearing In Vc No. –Ii) M/S. Laqshya Media Ltd. D C I T - 10(2)(1) Laqshya House Room No. 509/216A Next To Rameshwar Temple, Vs. Aayakar Bhavan, M.K. Road Saraswti Baug, Society Road, Mumbai 400020 Jogeshwari (E), Mumbai 400060 Pan – Aaacl5004C Appellant Respondent Appellant By: Shri Rajan Vora-Ar Respondent By: Shri Anand Mohancit-Dr Date Of Hearing: 08.07.2020 Date Of Pronouncement: 17.07.2020 O R D E R Per Pawan Singhthis Appeal Filed By The Assessee Is Directed Against The Assessment Order Passed By The Assessing Officer Under Section 143(3) R.W.S. 144C(1) Of The Income Tax Act, 1961 (Hereinafter "The Act") Dated 29Th October, 2018, Passed In Pursuance Of The Directions Of Dispute Resolution Penal (Drp) Dated 28Th August, 2018 For A.Y. 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal: - “On The Facts & In The Circumstances Of The Case & In Law, The Learned Ao/ Learned Deputy Commissioner Of Income-Tax, Transfer Pricing - 3(1)(1)(Hereinafter Referred To As Tpo')/ Hon'Ble Drp Has: General Ground 1. Erred In Assessing The Total Income At 5,67,38,117As Against Returned Loss Of Rs.8,55,13,089 Computed By The Appellant; Part B -Transfer Pricing Ground: 2. Adjustment Of Rs.20.58.028/- Pertaining To Providing Of Corporate Guarantee (Cg) To Associated Enterprise (Ae)

234B of the Act of Rs.78,63,130. 11. Penalty under section 271 (1 )f c) of the Act 11.1 erred in initiating penalty under section 271{1)(c) of the Act.” 5 M/s. Laqshya Media Ltd 3. Brief facts of the case are that the assessee, a company engaged in the business of outdoor media advertising services, filed

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

disallowed under Section 14A of the Act by invoking provisions contained in Clause (f) of Explanation 1 to Section 115JB of the Act. (c) The Assessee are also challenged the computation of interest under Section 234B

FRANKLIN TEMPLETON INTERNATIONAL SERVICES (INDIA) P.LTD,MUMBAI vs. DCIT CIR 6(3)(1), MUMBAI

234B of the Act, in\nconsequence to relief granted in respect of the aforesaid grounds\nof appeal.\nGround 6- Levy of interest under section 234D of the Act\n6.1. On the facts and in the circumstances of the case, the learned AO\nhas erred in charging interest of Rs. 11,58,618 under section 234D of the\nAct.\nThe Appellant

GRASIM INDUSTRIES LIMITED (AS A SUCCESSOR TO ADITYA BIRLA NUVO LTD),MUMBAI vs. ADDL CIT LTU, MUMBAI

In the result, appeal of the Revenue is dismissed

Bench: Shri Vikas Awasthy, Jm & Ms Padmavathy S, Am

section 234B, 234C & 234D. 10 Penalty proceedings u/s. 271(1)(c) Revenue Ground No. Issues 1 to 4 Disallowance u/s 14A of the Act 5 Disallowance

ASST CIT (LTU) 1, MUMBAI vs. GRASIM INDUSTRIES LIMITED (AS A SUCCESSOR TO ADITYA BIRLA NUVO LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

Bench: Shri Vikas Awasthy, Jm & Ms Padmavathy S, Am

section 234B, 234C & 234D. 10 Penalty proceedings u/s. 271(1)(c) Revenue Ground No. Issues 1 to 4 Disallowance u/s 14A of the Act 5 Disallowance

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

disallowance under section 43B, computation of capital gains, grant of credit for tax deducted at source, and levy of interest under sections 234B

ACIT-1(1)(1), MUMBAI., MUMBAI vs. BENNETT PROPERTY HOLDINGS COMPANY LIMITED, MUMBAI

disallowance under Section 14A was directed to be recomputed, and the claim for set off of losses and unabsorbed depreciation was allowed. The grounds related to book profits were dismissed as academic.", "result": "Partly Allowed", "sections": [ "14A", "Rule 8D", "Section 72A(2)", "Section 72A(4)", "Section 32(1)", "Section 115JB", "Section 10(38)", "Section 234B