ACIT-23(1), MUMBAI, PIRAMAL CHAMBER, MUMBAI vs. PARISHI DIAMONDS, MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2012-13 Acit-23(1), Parishi Diamonds, 511, 5Th Floor, Piramal Chamber, Cc2091 To Cc 2093 Tower Central Vs. Lalbaug, Parel, Wings Bharat Diamond Bourse Bandra Mumbai-400012. Kurla Complex, Bandra East, Mumbai-400051. Pan No. Aajfp 2118 B Appellant Respondent

section 92D of the I.T. Act and Rule 10C, Rule 10B(1), Rule 10B(2) and (3) and Rule 10D(g), and Rule 10C, Rule 10B(1), Rule 10B(2) and (3) and Rule 10D(g), and Rule 10C, Rule 10B(1), Rule 10B(2) and (3) and Rule 10D(g), (h), (i) and i) of the I.T. Rule

DEPUTY COMMISSIONER OF INCOME TAX 1(1)(2), MUMBAI vs. HINDUSTAN UNILEVER LIMITED, MUMBAI

Section 2(24) has not been amended by the Legislature inasmuch as\nregarding the \"amounts declared, distributed or paid by way of dividends\" as\n\"income\" of the company distributing dividends. Moreover, the Hon'ble\nSupreme Court in Tata Tea Co. Ltd (supra), has, in no uncertain words, held\nthat \"income as defined in Section

HINDUSTAN UNILEVER LIMITED,MUMBAI vs. DY.CIT-1(1)(2), MUMBAI

Section 2(24) has not been amended by the Legislature inasmuch as\nregarding the \"amounts declared, distributed or paid by way of dividends\" as\n\"income\" of the company distributing dividends. Moreover, the Hon'ble\nSupreme Court in Tata Tea Co. Ltd (supra), has, in no uncertain words, held\nthat \"income as defined in Section

M/S. ESSAR SHIPPING LTD,MUMBAI vs. DCIT, CIRCLE 5(1)(1), MUMBAI

In the result, the appeal of the assessee is In the result, the appeal of the assessee is dismissed

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2021-22 M/S Essar Shipping Ltd., Dy. Cit, Circle 5(1)(1), 5Th Floor, Essar House, 11, Keshav Mumbai/Assessment Unit, Vs. Rao Khadye Marg, Mahalaxmi National Faceless Assessment Mumbai-400034. Centre, Room No. 568, Aayakar Bhavan, M.K. Road, Mumbai-400020. Pan No. Aacce 3707 D Appellant Respondent

transfer of rigs from its group companies to parties identified by the third party bank parties identified by the third party bank and pursuant to said pursuant to said arrangement the assessee had provided put options to buy certain arrangement the assessee had provided put options to buy certain arrangement the assessee had provided put options to buy certain preference

STRIDES ARCOLAB LTD,NAVI MUMBAI vs. DCIT CIR 10(3),

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.2877/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2009-10) Strides Shasun Limited Dcit Cir. 15(3)(2) (Formerly Known As R. No. 451, 4Th Floor, Strides Arcolab Limited) बिधम/ Aayakar Bhavan, M. K. 201, Devavrata, Sector 17, Road, Mumbai-400 020 Vs. Vashi, Navi Mumbai – 400 703 स्थायीलेखासं./जीआइआरसं./ Pan No. Aadcs8104P (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Percy Pardiwala/ Shri Ketan Ved /Shri Ninad Patade, Ld. Ars प्रत्यथीकीओरसे/Respondent By : Ms. Vatsalaa Jha, Ld. Dr सुनवाईकीतारीख/ : 18.01.2023 Date Of Hearing घोषणाकीतारीख / : 28.02.2023 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla : The Aforesaid Appeal Has Been Filed By Assessee Against The Order Dated 26.02.2014 Passed U/S 143(3) R.W.S. 144C(13) In 2

Transfer Pricing Grounds 1. Imputing interest on delayed receipt from debtors 2. Imputing interest on the share application money paid to the subsidiaries by the Appellant. 3. Imputing guarantee commission with respect to the corporate guarantees provided by the Appellant to its Associated Enterprises Corporate Tax Grounds 4. Disallowance of the deduction claimed u/s 10B of the Income