ASST CIT 3, MUMBAI vs. PRAMOD RATAN PATIL, MUMBAI

In the result, Appeal of Ld AO is dismissed, appeal of assessee is allowed partly

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Shri Pramod Ratan Patil Acit A–1, Chandresh Oasis, Lodha Circle–3, Kalyan, 2 Nd Floor, Heaven, Vs. Kalyan Shil Road, Dombivali (East), Rani Mansion, Murbad Road, Thane–421201 Kalyan West–421301 (Appellant) (Respondent) Pan No. Aadpp6274F Acit Shri Pramod Ratan Patil Circle–3, A–1, Chandresh Oasis, Lodha Kalyan, 2 Nd Floor, Heaven, Vs. Rani Mansion, Murbad Road, Kalyan Shil Road, Dombivali (East), Kalyan West–421301 Thane–421201 (Appellant) (Respondent) Assessee By : Mr. Satyaprakash Singh, Ar Revenue By : Mr. Nihar Ranjan Samal, Dr

disallowable under section 40 A (3). He further found that cash payment of Rs.14,70,327/- made by the assessee

SHRI RENUKAMATA MULTI-STATE CO-OPERATIVE URBAN SOCIETY LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(4), MUMBAI

disallowing the\nexpenditure under section 40A(3) of the Act.\n62. We have considered the submissions of both sides and perused the\nmaterial available on record. During the appellate proceedings, upon perusal of\nthe details filed by the assessee in respect of expenditure incurred in cash, the\nlearned CIT(A) noted that the cash expenses of Rs.1

M/S RENUKAMATA MULTI STATE CO-OP. URBAN CREDITN SOC. LTD.,MUMBAI vs. THE ASSTT. CIT, CC-4(4), MUMBAI

In the result, the appeal by the assessee is partly allowed, while the\nappeal by the Revenue is dismissed

disallowing the\nexpenditure under section 40A(3) of the Act.\n62. We have considered the submissions of both sides and perused the\nmaterial available on record. During the appellate proceedings, upon perusal of\nthe details filed by the assessee in respect of expenditure incurred in cash, the\nlearned CIT(A) noted that the cash expenses of Rs.1

JCIT (OSD), CC-4(4), MUMBAI vs. M/S. SHRI RENUKAMATA MULTI-STATE COOPERATIVE URBAN CREDIT SOCIETY LTD., AHAMEDNAGAR

disallowing the\nexpenditure under section 40A(3) of the Act.\n62. We have considered the submissions of both sides and perused the\nmaterial available on record. During the appellate proceedings, upon perusal of\nthe details filed by the assessee in respect of expenditure incurred in cash, the\nlearned CIT(A) noted that the cash expenses of Rs.1

M/S RENUKAMATA MULTI STATE CO-OP. URBAN CREDITN SOC. LTD.,MUMBAI vs. THE ASSTT. CIT, CC-4(4), MUMBAI

disallowing the\nexpenditure under section 40A(3) of the Act.\n\n62. We have considered the submissions of both sides and perused the\nmaterial available on record. During the appellate proceedings, upon perusal of\nthe details filed by the assessee in respect of expenditure incurred in cash, the\nlearned CIT(A) noted that the cash expenses of Rs.1

BAJAJ INTERNATIONAL REALTY PRIVATE LIMITED ,MUMBAI vs. DCIT-1(2), MUMBAI

In the result both the appeals of the parties are partly allowed for In the result both the appeals of the parties are partly allowed for the statistical purposes

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

disallowance of Rs. 1,19,32,795/- under under Section 14A read with Rule 8D Rule 8D, both under normal provisions and in the computation of book profits under normal provisions and in the computation of book profits under normal provisions and in the computation of book profits under Section 115JB. 5. In Ground Nos.1 .1-4 of the appeal

BAJAJ INTERNATIONAL REALTY PRIVATE LIMITED ,MUMBAI vs. DCIT, 1(2)1, MUMBAI

In the result both the appeals of the parties are partly allowed for In the result both the appeals of the parties are partly allowed for the statistical purposes

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

disallowance of Rs. 1,19,32,795/- under under Section 14A read with Rule 8D Rule 8D, both under normal provisions and in the computation of book profits under normal provisions and in the computation of book profits under normal provisions and in the computation of book profits under Section 115JB. 5. In Ground Nos.1 .1-4 of the appeal

D.C.I.T. CENT. CIR. - 7(2), MUMBAI vs. RAJAHMUNDHRY EXPRESSWAY LTD., MUMBAI

In the result, appeals are dismissed

Bench: Shri Saktijit Dey & Shri G. Manjunatha

70. In ground no.11, raised by the assessee in its appeal being ITA no. 6519/Mum./2017 and ITA no.6520/Mum./2017, the assessee has challenged the disallowance of expenditure u/s 14A r/w rule 8D. 71. It is the contention of the learned Counsel for the assessee that disallowance under section 14A r/w rule 8D, if any, has to be restricted

GRASIM INDUSTRIES LTD ( CORPORATE FINANCE DIVISION),MUMBAI vs. ADDL CIT RG 6(3), MUMBAI

Bench: the CIT(A). The CIT(A) partly allowed the appeal preferred by the Assessee vide order, dated 18/05/2009. 4. Not being satisfied with the relief granted by the Id. CIT(A), the Assessee has preferred appeal before this Tribunal. The Revenue has also filed cross-appeal challenging the relief granted by the Id. CIT(A).

Section 43B of the Act was inserted by the Finance Act, 1987 with effect from 01/04/1988. The First Proviso made it clear that Section 43B shall not apply in relation to any sum which is actually paid by the assessee in the next accounting year if it is paid on or before the due date for furnishing the return

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

70. At the outset, it is an undisputed fact that the impugned disallowance of Rs. 54,93,734/- on account of employees’ contribution to Provident Fund was made at the stage of processing of return under section 143(1) of the Act, based on the date of payment as reflected in clause 20(b) of Form 3CD. It is also

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

70,14,98,778/-. Thereafter,\nreassessment proceedings were again initiated under Section\n147 of the Act by issuance of notice, dated 31/03/2017, under\nSection 148 of the Act. In response the Assessee, vide letter\ndated 17/04/2017, filed response stating that the revised return\nfiled on 24/03/2011 be treated as return filed in response to the\nnotice issued under Section

THE NEW INDIA ASSURANCE CO. LTD ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -3(2)(2), MUMBAI

70,14,98,778/-. Thereafter,\nreassessment proceedings were again initiated under Section\n147 of the Act by issuance of notice, dated 31/03/2017, under\nSection 148 of the Act. In response the Assessee, vide letter\ndated 17/04/2017, filed response stating that the revised return\nfiled on 24/03/2011 be treated as return filed in response to the\nnotice issued under Section

THE NEW INDIA ASSURANCE CO. LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX , INCOME TAX OFFICER, NFAC, MUMBAI

Accordingly, in terms of the aforesaid, Ground No. 3 to\n7 raised by the Assessee pertaining to merits of such\nadditions/disallowances are dismissed as having been rendered\ninfructuous

Bench: "CLEAN_TEXT": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"I\" BENCH, MUMBAI\n\nSHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER\nSHRI RAHUL CHAUDHARY (Judicial Member)

70,14,98,778/-. Thereafter,\nreassessment proceedings were again initiated under Section\n147 of the Act by issuance of notice, dated 31/03/2017, under\nSection 148 of the Act. In response the Assessee, vide letter\ndated 17/04/2017, filed response stating that the revised return\nfiled on 24/03/2011 be treated as return filed in response to the\nnotice issued under Section

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

70,14,98,778/-. Thereafter,\nreassessment proceedings were again initiated under Section\n147 of the Act by issuance of notice, dated 31/03/2017, under\nSection 148 of the Act. In response the Assessee, vide letter\ndated 17/04/2017, filed response stating that the revised return\nfiled on 24/03/2011 be treated as return filed in response to the\nnotice issued under Section

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

Accordingly, in terms of the aforesaid, Ground No. 3 to\n7 raised by the Assessee pertaining to merits of such\nadditions/disallowances are dismissed as having been rendered\ninfructuous

70,14,98,778/-. Thereafter,\nreassessment proceedings were again initiated under Section\n147 of the Act by issuance of notice, dated 31/03/2017, under\nSection 148 of the Act. In response the Assessee, vide letter\ndated 17/04/2017, filed response stating that the revised return\nfiled on 24/03/2011 be treated as return filed in response to the\nnotice issued under Section

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

70,14,98,778/-. Thereafter, \nreassessment proceedings were again initiated under Section \n147 of the Act by issuance of notice, dated 31/03/2017, under \nSection 148 of the Act. In response the Assessee, vide letter \ndated 17/04/2017, filed response stating that the revised return \nfiled on 24/03/2011 be treated as return filed in response to the \nnotice issued under Section

THE NEW INDIA ASSURANCE CO. LTD ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(2)(2), MUMBAI

70,14,98,778/-. Thereafter, \nreassessment proceedings were again initiated under Section \n147 of the Act by issuance of notice, dated 31/03/2017, under \nSection 148 of the Act. In response the Assessee, vide letter \ndated 17/04/2017, filed response stating that the revised return \nfiled on 24/03/2011 be treated as return filed in response to the \nnotice issued under Section

MAHARASHTRA STATE ELECTRICITY TRANSMISSION COMPANY LTD.,,MUMBAI vs. THE INCOME TAX OFFICER, WARD-14(2)(3), MUMBAI

In the result, the appeal of the assessee is al

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-12 Maharashtra State Electricity Income-Tax Officer, Ward Transmission Company Ltd., 14(2)(3), Plot No. C-19 E Block, Vs. Aayakar Bhavan, Maharshi Prakashganga, Bandra-Kurla Karve Road, Complex, Bandra (East), Mumbai-400020. Mumbai-400051. Pan No. Aaecm 2936 N Appellant Respondent Assessee By : Mr. Ketan Ved, Ar Revenue By : Mr. Harishankar Lal, Dr : Date Of Hearing 15/11/2022 Date Of Pronouncement : 29/12/2022

70,97,115/, Rs.12,59,783/- towards consult towards consultancy fees and Rs.4,77,0271 ancy fees and Rs.4,77,0271- paid to outsiders for collaborative study. It is not in dispute that outsiders for collaborative study. It is not in dispute that outsiders for collaborative study. It is not in dispute that these three figures are the subject matter

TATA CHEMICALS LTD.,MUMBAI vs. DY CIT 2 (3)(1), MUMBAI

3) of the Act, in respect of\nadjustment on impugned arm's length interest on the preference\nshare capital of the Associated Enterprise, subscribed by the\nAppellant, by recharacterising preference shares as a loan.\n2. Disallowance u/s 14A :- Rs. 4,86,94,253/-\nThe learned Assessing Officer erred in computing the disallowance\nu/s 14A as per Rule 8D amounting