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 and 234D

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 and 234D

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 and 234D

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 and 234D

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

section 234D of the Act - The\nsaid ground is consequential in nature\n4.1. On the facts and in the circumstances of the case, the learned AO\nhas erred in charging interest of Rs. 2,01,958 under section 234D of the\nAct.\nThe Appellant prays that the AO be directed to grant relief in\nrespect of levy of interest under

ACIT CIR. 8(1), MUMBAI vs. M/S. AFCONS INFRASTRUCTURE LTD., MUMBAI

In the result, Department’s appeal is dismissed

Bench: Shri Jason P. Boaz, Accountant Mbmer & Shri Saktijit Dey

disallowance of consultation fees of Rs.7.57 lacs paid to Meteo Consult, B. V., Netherlands under section 40(a)(i). 14. The learned Commissioner (Appeals) erred in holding that the weather forecast report provided by Meteo Consult is in the nature of information concerning industrial experience and hence covered by Article 12 of the Tax Treaty between India and the Netherlands

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

sections 234B and 234C as consequential. (6) ITA No. 6663, 6701, 6702 & 6703 /Mum/2025 Aditya Birla Sun Life AMC Limited 10. Aggrieved by the orders of the CIT(A), the assessee is in separate appeal before us raising following grounds of appeal: A.Y. 2017–18 (ITA No. 6663/Mum/2025) GROUND NO. I: DISALLOWANCE OF EMPLOYEES CONTRIBUTION TO PROVIDENT FUND AMOUNTING

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

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

WNS GLOBAL SERVICES PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMM. OF INCOME TAX-14(1)(2), MUMBAI

Bench: Vikas Awasthy () & Ms. Padmavathy S. ()

Disallowance under section 43B Ground No.14 Ground No.10 Short credit for Advance Tax - Ground No.11 Denial of Foreign Tax Credit - Ground No.12 Short credit of TDS Ground No.15 Ground No.13 Interest under section 234C & Ground No.16 Ground No.14 234D

WNS GLOBAL SERVICES PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMM. OF INCOME TAX -14(1)(2), MUMBAI

Bench: Vikas Awasthy () & Ms. Padmavathy S. ()

Disallowance under section 43B Ground No.14 Ground No.10 Short credit for Advance Tax - Ground No.11 Denial of Foreign Tax Credit - Ground No.12 Short credit of TDS Ground No.15 Ground No.13 Interest under section 234C & Ground No.16 Ground No.14 234D

VODAFONE INDIA LTD,MUMBAI vs. ASST CIT 8(3)(2), MUMBAI

234D and 244A of the Act (m) Ground No. 9: Incorrect computation of Book Profits under Section 115JB of the Act (n) Ground No. 10 : Non-Grant of full credit in respect of Tax Deducted at Source (TDS) (o) Ground No. 11 : Initiation of penalty proceedings under Section 271(1)(c) of the Act 2.2. In ITA No. 1919/Mum/2016

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

234D", "Sec 244A", "Sec 154" ], "issues": "The key issues involved are the allowability of provision for leave encashment, deduction under section 80G for CSR expenditure, correct computation of TDS credit, taxability of short-term capital gains, and various other disallowances

VODAFONE INDIA LTD,MUMBAI vs. DCIT 8(3)(2), MUMBAI

Appeal are allowed for statistical purposes

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

disallowing the tax depreciation claimed by the Appellant under section 32(1) of the Act on the one-time expenditure incurred by the Appellant on acquisition of 36 spectrum amounting to INK 4,08,01,38,956. 3.2. On the facts and in the circumstances of the case and in law, while the learned DRP/AO has clearly held that

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

In the result this appeal is partly allowed

Bench: Shri Shamim Yahya & Shri Pawan Singh

Disallowances of club expense - Rs.1,11,125/- Ground E: Transfer pricing adjustment for corporate guarantee – Rs. 16,78,495/-. Ground F: Capital receipt on account of TRANSFER OF TDR treated as Long Term Capital Gain. Ground G: Unutilized Cenvat credit of Rs. 22721044/-. Ground H: Interest under section 244A. Ground I: Interest under section 234D

M/S GODREJ INVESTMENT PVT. LTD. (NOW AMALGAMATED WITH GODREJ & BOYCE MFG. CO. LTD.,MUMBAI vs. DCIT 14(1)(2), MUMBAI

Accordingly, ground raised by the assessee is allowed

Bench: Shri Mahavir Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Godrej Investments Pvt. Ltd., V. Dcit – Circle – 14(1)(2) M/S. Kalyaniwall & Mistry Llp Aayakar Bhavan, M.K. Road Esplande House, 2Nd Floor Mumbai - 400020 29, Hazarimal Somani Marg Fort, Mumbai – 400001 Pan: Aaacg1395D (Appellant) (Respondent) Assessee By : Shri Farrokh Irani Department By : Shri Ambuselvam

Section 234B of the Act as a consequence of the disallowance made in the Assessment Order. The Appellant denies the liability to the levy of such interest and the Assessing Officer be directed to delete the same accordingly. Ground No. 8 Incorrect levy of interest u/s 234D

INDIANOIL ADANI VENTURES LIMITED (FORMERLY KNOWN AS "INDIAN OILTANKING LIMITED"),MUMBAI vs. ITO - 10(3)(3), MUMBAI

In the result, the appeals of the assessee in I

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Disallowance under section 14A – Ground No.4 and 5 (iii) Expenditure on Development and other charges on lease hold land – Ground No.6,7 and 14 (iv) Expenditure on right of way – Ground No.8 and 9 (v) Unabsorbed depreciation and capital loss – Ground No.10 & 11 (v) MAT credit – Ground No.12 (vi) Interest under section 234D