AAACORP EXIM INDIA PRIVATE LIMITED,MUMBAI vs. D.C.I.T.-CIRCLE-14(1)(1), MUMBAI

In the result the appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Gagan Goyal & Aaa Corp Exim India Pvt. Ltd. C-206, Ghatkopar Industrial Estate, Off Lbs Marg, Ghatkopar (W), Mumbai-400 086 Pan: Aacca8815C ...... Appellant Vs. Dcit-14(1)(1) Income Tax Offices, Aayakar Bhavan, M. K. Road, Mumbai-400 020 ..... Respondent

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154 for any assessment year the proceedings of which have been completed before the 1st day of October, 2009.] (3) Where during the course of any proceeding for the assessment of income

SOMA ENTERPRISES LIMITED,TELANGANA vs. THE PCIT,(CENTRAL)-MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

147 of the Act dated 05/12/2017. In this reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already granted by the ld. AO vide 154 order dated 03/09/2014. 5.5. Subsequently the second search u/s.132 of the Act took place in the premises of the assessee alongwith ABIL group on 21/07/2017

SOMA ENTERPRISE LIMITED,MUMBAI vs. THE PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

147 of the Act dated 05/12/2017. In this reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already granted by the ld. AO vide 154 order dated 03/09/2014. 5.5. Subsequently the second search u/s.132 of the Act took place in the premises of the assessee alongwith ABIL group on 21/07/2017

SOMA ENTERPRISE LIMITED,HYDERABAD vs. THE PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

147 of the Act dated 05/12/2017. In this reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already granted by the ld. AO vide 154 order dated 03/09/2014. 5.5. Subsequently the second search u/s.132 of the Act took place in the premises of the assessee alongwith ABIL group on 21/07/2017

SOMA ENTERPRISE LIMITED,HYDERABAD vs. THE PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

147 of the Act dated 05/12/2017. In this reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already granted by the ld. AO vide 154 order dated 03/09/2014. 5.5. Subsequently the second search u/s.132 of the Act took place in the premises of the assessee alongwith ABIL group on 21/07/2017

SOMA ENTERPRISES LIMITED ,MUMBAI vs. THE PCIT(CENTRAL),MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

147 of the Act dated 05/12/2017. In this reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already granted by the ld. AO vide 154 order dated 03/09/2014. 5.5. Subsequently the second search u/s.132 of the Act took place in the premises of the assessee alongwith ABIL group on 21/07/2017

SOMA ENTERPRISES LIMITED,MUMBAI vs. THE PCIT,(CENTRAL)-MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

147 of the Act dated 05/12/2017. In this reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already granted by the ld. AO vide 154 order dated 03/09/2014. 5.5. Subsequently the second search u/s.132 of the Act took place in the premises of the assessee alongwith ABIL group on 21/07/2017

SOMA ENTERPRISES LIMITED,MUMBAI vs. THE PCIT,(CENTRAL)-MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

147 of the Act dated 05/12/2017. In this reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already granted by the ld. AO vide 154 order dated 03/09/2014. 5.5. Subsequently the second search u/s.132 of the Act took place in the premises of the assessee alongwith ABIL group on 21/07/2017

SOMA ENTERPRISES LIMITED ,TELAGANA vs. THE PCIT (CENTRAL),MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

147 of the Act dated 05/12/2017. In this reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already granted by the ld. AO vide 154 order dated 03/09/2014. 5.5. Subsequently the second search u/s.132 of the Act took place in the premises of the assessee alongwith ABIL group on 21/07/2017

SOMA ENTERPRISES LIMITED,TELANGANA vs. THE PCIT (CENTRAL),MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

147 of the Act dated 05/12/2017. In this reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already granted by the ld. AO vide 154 order dated 03/09/2014. 5.5. Subsequently the second search u/s.132 of the Act took place in the premises of the assessee alongwith ABIL group on 21/07/2017

TATA MOTORS LTD,MUMBAI vs. ACIT 2(3), MUMBAI

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy& Shri S.Rifaur Rahmanआअसं.631/मुं/2013 (िन.व. 2008-09) Tata Motors Limited Bombay House, 24,Homi Mody Street, Hutama Chowk, Mumbai – 400001. Pan: Aaact-2727-Q ...... अपीलाथ"/Appellant बनाम Vs. The Addl. Commissioner Of Income Tax Circle -2(3), Mumbai. Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri J.D.Mistry, Sr.Advocate With Shri Nikhil Tiwari,Advocate "ितवादी "ारा/Respondent By : Ms. Vatsala Jha, Cit-Dr & Shri Manoj Kumar Singh, Sr.Ar सुनवाई की ितिथ/ Date Of Hearing : 10/11/2023 घोषणा की ितिथ/ Date Of Pronouncement : 05/02/2024 आदेश/Order Per Vikas Awasthy, Jm:

92D in respect of any person or class of persons.]' Provisions of section 2 (28C) of the Act defines the Joint Commissioner means a person appointed to be a Joint Commissioner Of Income Tax Or An Additional Commissioner Of Income Tax under subsection (1) of section 117 of the income tax act. Further with retrospective effect from 01/06/1994 section

M/S. NATUREX INDIA PVT. LTD,MUMBAI vs. NFAC, DELHI DCIT-CIR 2(3) (1), MUMBAI

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Vikas Awasthy & Shri Gagan Goyalm/S. Naturex India Pvt. Ltd. 502, 5Th Floor, Akruti Centre Point, Midc Central Road, Andheri (East), Chakala Midc S.O. Mumbai-400093 Pan: Aabcv0883A ..... Appellant Vs. Nfac, Delhi/Dcit Cir. 2(3) (1) Aayakar Bhavan, M. K. Road, Mumbai- 400 020 ..... Respondent

u/s. 144C (5) preferred the present appeal before us. 4. We have gone through the draft assessment order alongwith the report of TPO, directions of the Ld. DRP, final assessment order and submissions of the assessee alongwith grounds raised in Form No. 36 and additional ground raised vide application dated 06.09.2023. The application filed for additional ground is rejected

VIACOM 18 MEDIA P.LTD,MUMBAI vs. ADDL CIT 11(1), MUMBAI

In the result, assessee‟s appeal for A

Bench: Shri C.N. Prasad & Shri S. Rifaur Rahman

section 40(a)(ia) of the Act at ` 5,68,97,341. 144. The assessee is engaged in the business of broadcasting and telecasting of television channels. Accordingly, it incurs up–linking charges in connection with its broadcasting business. For the assessment year 2009-10, the assessee paid ` 5,68,97,341, towards up–linking fees to Television Eighteen India