SWARAN NADHAN SALARIA,MUMBAI vs. DCIT, CENTRAL CIRCLE 1(2), MUMBAI

In the result all appeals of the assesses from AY 2014-15 to AY\n2020-21 are partly allowed

penalty in respect of disallowance u/s 40A(ia) of the Act\nbut upheld the penalty in respect of disallowance of 'salary

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT, CENTRAL CIRCLE 1(2), MUMBAI

In the result all appeals of the assesses from AY 2014-15 to AY\n2020-21 are partly allowed

penalty in respect of disallowance u/s 40A(ia) of the Act\nbut upheld the penalty in respect of disallowance of 'salary

PROCTER AND GAMBLE HEALTH PVT LTD,MUMBAI vs. DCIT 8(2)(1), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2005-06 Procter & Gamble Heath Ltd., The Dy. Cit-8(2)(1), P& G Plaza, Cardinal Gracias Road, Room No. 624, 6Th Floor, Vs. Chakala Andheri (East), Aayakar Bhavan, Sir M.K. Mumbai-400099. Road, Mumbai-400020. Pan No. Aaace 2616 F Appellant Respondent

disallowance. In view of these facts, penalty u/s has upheld the said disallowance. In view of these facts, penalty u/s has upheld

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

penalty in respect of disallowance u/s 40A(ia) of the Act\nbut upheld the penalty in respect of disallowance of 'salary

DCIT, CENTRAL CIRCLE-3(2), , MUMBAI vs. M/S VIRAJ PROFILES PRIVATE LIMITED, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Penalty on Disallowance of Professional Fees Paid 17. The next issue relates to the levy of penalty in respect of the disallowance

DCIT, CENTRAL CIRCLE-3(2), MUMBAI vs. M/S VIRAJ PROFILES PRIVATE LIMITED, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Penalty on Disallowance of Professional Fees Paid 17. The next issue relates to the levy of penalty in respect of the disallowance

DCIT, CENTRAL CIRCLE-3(2), MUMBAI vs. VIRAJ PROFILES PRIVATE LIMITED, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Penalty on Disallowance of Professional Fees Paid 17. The next issue relates to the levy of penalty in respect of the disallowance

PROCTER & GAMBLE HYGINE & HEALTH CARE LTD,MUMBAI vs. ADDL CIT RG 7(1), MUMBAI

In the result, appeal of the assessee is allowed

Penalty appeal Disallowance of 254,753,254 Disallowance Allowed (Para Penalty deleted - Advertisement upheld by the 4.1-4.9) [Para 3.3(i) & (ii)] expenses

ACIT (LTI-1), MUMBAI vs. TCS LTD., MUMBAI

In the result, the appeal filed by the revenue is dismissed

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

penalty on this item of disallowance. 5. Next two items of addition on which penalty was levied relate to disallowance

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 1(4), MUMBAI

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

disallowance u/s 14A r.w.r. 8D (₹16,94,10,474/-) ; penalty charges disallowance u/s 14A r.w.r. 8D ( ) ; penalty charges (₹16,13,694/-) ; club

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

disallowance u/s 14A r.w.r. 8D (₹16,94,10,474/-) ; penalty charges disallowance u/s 14A r.w.r. 8D ( ) ; penalty charges (₹16,13,694/-) ; club