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3,589 results for “section 68”+ Section 10(34)clear

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Key Topics

Section 143(3)108Addition to Income66Section 14A46Section 6844Disallowance37Section 14728Section 69C27Section 25020Section 14820Section 153A

TATA EDUCATION TRUST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-CIRCLE 2(1), MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 4282/MUM/2024[2014-15]Status: DisposedITAT Mumbai10 Oct 2025AY 2014-15

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

For Appellant: Shri P.J. Pardiwala a/w ShriFor Respondent: Shri Ritesh Mishra, CIT DR
Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)Section 234B

Sections 13(1)(d) and 13(2)(h) of the Act have not only denied exemption u/s. 11 of the Act but have also rejected assessee’s claim of exemption u/s. 10(34) and 10(35) of the Act. We find, while considering identical nature of dispute in case of Jamshetji Tata Trust (Supra), the coordinate bench

Showing 1–20 of 3,589 · Page 1 of 180

...
17
Deduction17
Exemption16

ASSISTANT COMMISSIONER OF INCOME TAX, KAUTILYA BHAVAN, BKC, MUMBAI vs. TATA EDUCATION TRUST, MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 4852/MUM/2024[2013-14]Status: DisposedITAT Mumbai10 Oct 2025AY 2013-14

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

For Appellant: Shri P.J. Pardiwala a/w ShriFor Respondent: Shri Ritesh Mishra, CIT DR
Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)Section 234B

Sections 13(1)(d) and 13(2)(h) of the Act have not only denied exemption u/s. 11 of the Act but have also rejected assessee’s claim of exemption u/s. 10(34) and 10(35) of the Act. We find, while considering identical nature of dispute in case of Jamshetji Tata Trust (Supra), the coordinate bench

TATA EDUCATION TRUST ,MUMBAI vs. ASSISTANT COMMISSIIONER OF INCOME TAX CIRCLE 17(3), MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 4727/MUM/2024[2016-17]Status: DisposedITAT Mumbai10 Oct 2025AY 2016-17

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

For Appellant: Shri P.J. Pardiwala a/w ShriFor Respondent: Shri Ritesh Mishra, CIT DR
Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)Section 234B

Sections 13(1)(d) and 13(2)(h) of the Act have not only denied exemption u/s. 11 of the Act but have also rejected assessee’s claim of exemption u/s. 10(34) and 10(35) of the Act. We find, while considering identical nature of dispute in case of Jamshetji Tata Trust (Supra), the coordinate bench

SBI LIFE INSURANCE CO. LTD.,MUMBAI vs. D.C.I.T.(O.S.D.) -1(2), MUMBAI

In the result, Revenue’s appeals are dismissed and assessee’s appeals in ITA Nos

ITA 5112/MUM/2012[2009-10]Status: DisposedITAT Mumbai23 Dec 2016AY 2009-10

Bench: Shri Mahavir Singh () & Shri Ashwani Taneja ()

Section 10Section 10(34)Section 143(3)Section 199Section 28Section 44

34) on the dividend income. This ground is identical to grounds 3.1 to 3.3 of Revenue’s appeal for AY. 2010-11. Thus following our order, this ground is decided in favour of the assessee. Ground 2 is allowed. 60. As a result, appeal of the assessee is allowed. 61. Now we shall take up appeal filed by the assessee

SBI LIFE INSURANCE CO. LTD,MUMBAI vs. CIT 1, MUMBAI

In the result, Revenue’s appeals are dismissed and assessee’s appeals in ITA Nos

ITA 2863/MUM/2015[2010-11]Status: DisposedITAT Mumbai23 Dec 2016AY 2010-11

Bench: Shri Mahavir Singh () & Shri Ashwani Taneja ()

Section 10Section 10(34)Section 143(3)Section 199Section 28Section 44

34) on the dividend income. This ground is identical to grounds 3.1 to 3.3 of Revenue’s appeal for AY. 2010-11. Thus following our order, this ground is decided in favour of the assessee. Ground 2 is allowed. 60. As a result, appeal of the assessee is allowed. 61. Now we shall take up appeal filed by the assessee

SBI LIFE INSURANCE CO. LTD,MUMBAI vs. CIT 1, MUMBAI

In the result, Revenue’s appeals are dismissed and assessee’s appeals in ITA Nos

ITA 3495/MUM/2014[2009-10]Status: DisposedITAT Mumbai23 Dec 2016AY 2009-10

Bench: Shri Mahavir Singh () & Shri Ashwani Taneja ()

Section 10Section 10(34)Section 143(3)Section 199Section 28Section 44

34) on the dividend income. This ground is identical to grounds 3.1 to 3.3 of Revenue’s appeal for AY. 2010-11. Thus following our order, this ground is decided in favour of the assessee. Ground 2 is allowed. 60. As a result, appeal of the assessee is allowed. 61. Now we shall take up appeal filed by the assessee

DCIT 1(3), MUMBAI vs. SBI LIFE INSURANCE COMPLANY LTD, MUMBAI

In the result, Revenue’s appeals are dismissed and assessee’s appeals in ITA Nos

ITA 2576/MUM/2014[2010-11]Status: DisposedITAT Mumbai23 Dec 2016AY 2010-11

Bench: Shri Mahavir Singh () & Shri Ashwani Taneja ()

Section 10Section 10(34)Section 143(3)Section 199Section 28Section 44

34) on the dividend income. This ground is identical to grounds 3.1 to 3.3 of Revenue’s appeal for AY. 2010-11. Thus following our order, this ground is decided in favour of the assessee. Ground 2 is allowed. 60. As a result, appeal of the assessee is allowed. 61. Now we shall take up appeal filed by the assessee

SBI LIFE INSURANCE CO. LTD,MUMBAI vs. ACIT 1(3), MUMBAI

In the result, Revenue’s appeals are dismissed and assessee’s appeals in ITA Nos

ITA 4066/MUM/2011[2007-08]Status: DisposedITAT Mumbai23 Dec 2016AY 2007-08

Bench: Shri Mahavir Singh () & Shri Ashwani Taneja ()

Section 10Section 10(34)Section 143(3)Section 199Section 28Section 44

34) on the dividend income. This ground is identical to grounds 3.1 to 3.3 of Revenue’s appeal for AY. 2010-11. Thus following our order, this ground is decided in favour of the assessee. Ground 2 is allowed. 60. As a result, appeal of the assessee is allowed. 61. Now we shall take up appeal filed by the assessee

PRITI NILESH JAIN DAGA ,MUMBAI vs. INCOME TAX OFFICER 19(2)(4), MUMBAI

In the result the appeal filed by the assessee stands allowed and appeal filed by the revenue stands dismissed

ITA 4507/MUM/2024[2014-15]Status: DisposedITAT Mumbai10 Mar 2025AY 2014-15

Bench: Shri Sandeep Gosain, () & Shri Prabhash Shankar, ()

Section 10(38)Section 139(1)Section 147Section 148Section 250Section 68

10(38) - Assessing Officer rejected assessee's plea and made additions under sections 68 and 69 by relying on statements from 'entry operators' - On appeal, Commissioner (Appeals) accepted assessee's claim, noting that shares were purchased via Account Payee Cheques, held in a Demat Account for over 12 months, and sold through a recognized stock exchange after payment

INCOME TAX OFFICER, MUMBAI vs. PRITI NILESH JAIN DAGA, MUMBAI

In the result the appeal filed by the assessee stands allowed and appeal filed by the revenue stands dismissed

ITA 4616/MUM/2024[2014-15]Status: DisposedITAT Mumbai10 Mar 2025AY 2014-15

Bench: Shri Sandeep Gosain, () & Shri Prabhash Shankar, ()

Section 10(38)Section 139(1)Section 147Section 148Section 250Section 68

10(38) - Assessing Officer rejected assessee's plea and made additions under sections 68 and 69 by relying on statements from 'entry operators' - On appeal, Commissioner (Appeals) accepted assessee's claim, noting that shares were purchased via Account Payee Cheques, held in a Demat Account for over 12 months, and sold through a recognized stock exchange after payment

M/S JR FIBER GLASS INDUSTRIES PVT LTD,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE, MUMBAI

The appeal is allowed

ITA 2848/MUM/2023[2008-2009]Status: DisposedITAT Mumbai31 Jan 2024AY 2008-2009

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.2848/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2009-10) M/S. Jr Fiber Glass Industries Pvt. Ltd.

For Appellant: Shri Satyaprakash SinghFor Respondent: Ms. Kavitha Kaushik (Sr. AR)
Section 133(6)Section 147Section 68

10,000 6 Ambuj Mercantile Pvt. Ltd. 45,000 7 Raw Gold Securities Pvt. Ltd. 30,000 Total 2,15,000 The assessee was asked to produce the above parties for verification. The AO noted that the assessee filed the financials of three parties namely Prarambh Multitrade, Kapindra Multitrade, and Ambuj Mercantile. The AO noted that their financials could

ITO - 4(2)(2), MUMBAI vs. M/S. M.M. POONJIAJI SPICES LTD., MUMBAI

ITA 6537/MUM/2006[2003-2004]Status: DisposedITAT Mumbai15 Apr 2024AY 2003-2004

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

Section 10BSection 143Section 144Section 145Section 147Section 9

34. With respect to the conversion of the firm into a company and use of plant and machinery, it is a fact that both the units of the assessee became hundred percent export-oriented units in 2001 – 01. The first year of claim of deduction under section 10 B was assessment year 2001 – 02. With respect

ACIT CIR 4(2), MUMBAI vs. M .M. POONJIAJI SPICES LTD, MUMBAI

ITA 755/MUM/2012[B]Status: DisposedITAT Mumbai15 Apr 2024

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

Section 10BSection 143Section 144Section 145Section 147Section 9

34. With respect to the conversion of the firm into a company and use of plant and machinery, it is a fact that both the units of the assessee became hundred percent export-oriented units in 2001 – 01. The first year of claim of deduction under section 10 B was assessment year 2001 – 02. With respect

.DCIT., CIR.-4(2),MUMBAI vs. M.M. POONJIAJI SPICES LTD, MUMBAI

ITA 3409/MUM/2011[2007-08]Status: DisposedITAT Mumbai15 Apr 2024AY 2007-08

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

Section 10BSection 143Section 144Section 145Section 147Section 9

34. With respect to the conversion of the firm into a company and use of plant and machinery, it is a fact that both the units of the assessee became hundred percent export-oriented units in 2001 – 01. The first year of claim of deduction under section 10 B was assessment year 2001 – 02. With respect

INCOME TAX OFFICER 4(2)(4), MUMBAI vs. M/S. M.M. POONJIAJI SPICES LTD., MUMBAI

ITA 6523/MUM/2008[2005-2006]Status: DisposedITAT Mumbai15 Apr 2024AY 2005-2006

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

Section 10BSection 143Section 144Section 145Section 147Section 9

34. With respect to the conversion of the firm into a company and use of plant and machinery, it is a fact that both the units of the assessee became hundred percent export-oriented units in 2001 – 01. The first year of claim of deduction under section 10 B was assessment year 2001 – 02. With respect

ITO - 4(2)(4), MUMBAI vs. M/S. M.M. POONJIAJI SPICES LTD., MUMBAI

ITA 4987/MUM/2008[2002-2003]Status: DisposedITAT Mumbai15 Apr 2024AY 2002-2003

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

Section 10BSection 143Section 144Section 145Section 147Section 9

34. With respect to the conversion of the firm into a company and use of plant and machinery, it is a fact that both the units of the assessee became hundred percent export-oriented units in 2001 – 01. The first year of claim of deduction under section 10 B was assessment year 2001 – 02. With respect

ITO - 4(2)(4), MUMBAI vs. M/S. M.M. POONJIAJI SPICES LTD., MUMBAI

ITA 4988/MUM/2008[2004-2005]Status: DisposedITAT Mumbai15 Apr 2024AY 2004-2005

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

Section 10BSection 143Section 144Section 145Section 147Section 9

34. With respect to the conversion of the firm into a company and use of plant and machinery, it is a fact that both the units of the assessee became hundred percent export-oriented units in 2001 – 01. The first year of claim of deduction under section 10 B was assessment year 2001 – 02. With respect

I.T.O-4(2)(4), MUMBAI vs. M/S M.M.POONJIAJI SPICES LTD, MUMBAI

ITA 2943/MUM/2008[2001-2002]Status: DisposedITAT Mumbai15 Apr 2024AY 2001-2002

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

Section 10BSection 143Section 144Section 145Section 147Section 9

34. With respect to the conversion of the firm into a company and use of plant and machinery, it is a fact that both the units of the assessee became hundred percent export-oriented units in 2001 – 01. The first year of claim of deduction under section 10 B was assessment year 2001 – 02. With respect

DCIT CIR 3(1), MUMBAI vs. ICICI BANK LTD, MUMBAI

In the result, Revenue’s appeal and assessee’s appeal are partly allowed for statistical purposes

ITA 5276/MUM/2013[2005-06]Status: DisposedITAT Mumbai03 Jan 2017AY 2005-06

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri B. Pruseth
Section 10Section 14A

68,34,691, was deducted from exempt dividend income of ` 223,49,79,266 and on the balance amount of ` 11,81,44,575, the Assessing Officer allowed exemption under section 10

AAKASH NIDHI BUILDERS AND DEVELOPERS,MUMBAI vs. ITO25(2)(1), MUMBAI

ITA 3762/MUM/2024[2010-11]Status: DisposedITAT Mumbai15 Apr 2025AY 2010-11
For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Ram Krishn Kedia, Sr.DR
Section 143(1)Section 147Section 148Section 234BSection 250Section 271(1)(c)Section 80

34(1)(1),\nRoom No.230D, 2nd Floor,\nG-Block, Kautilya Bhavan, BKC\nMaharashtra - 400051\nAppellant\nVS.\nAakash Nidhi Builders & Developers,\nAakash Nidhi Italian Marble House,\nSantacruz Airport Side, W.E. Highway,\nVile Parle (West), Maharashtra – 400049\nPAN: AALFA7373H\nRespondent\nITA No.3053/MUM/2024\n(Assessment Year : 2013–14)\nITO – 25(2)(1),\nRoom No.230D, 2nd Floor,\nKautilya Bhavan, BKC, Bandra East,\nMaharashtra