Section 115WE(3) of the Income Tax Act

The decision most relied on for Section 115WE(3) is Brihan Maharashtra Sugar Syndicate Ltd. v. DCIT (15 Taxmann.com 300), cited in 3 of the 44 judgments on BharatTax that turn on this section.

Leading authorities on Section 115WE(3)

Brihan Maharashtra Sugar Syndicate Ltd. v. DCIT
15 Taxmann.com 300 · 2011 · Reported
3
citing judgments

Judgments on Section 115WE(3)

M/S.the Trading Company, Alappuzha vs. The DCIT, Alappuzha

In the result, the appeal filed by the assessee is partly allowed for statistical

ITA 32/COCH/2018[2006-07]Status: DisposedITAT Cochin02 Jul 2018AY 2006-07

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

Section 115W

The Poona Stud Farm Pvt. Ltd., Pune vs. Income-Tax Officer

In the result, the appeal of assessee is partly allowed

ITA 394/PUN/2016[2006-07]Status: DisposedITAT Pune31 Jan 2018AY 2006-07

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil Pathak &For Respondent: Shri Achal Sharma, Addl.CIT
Section 115WSection 253

Dmi India Pvt. Ltd., Kolkata vs. Income Tax Officer, Ward-12(1), Kolkata

In the result, the appeal of the assessee ITA No

ITA 2798/KOL/2013[2007-2008]Status: DisposedITAT Kolkata31 Jan 2018AY 2007-2008

Bench: : Shri M. Balaganesh & Shri S.S.Viswanethra Ravia.Y : 2007-08

For Appellant: Shri A.K. Sahu, ld.ARFor Respondent: Shri Sallong Yaden, Addl, CIT, ld.DR
Section 115W

Sanyasi Infrastructures Pvt. Ltd., Kolkata vs. ITO, WD-6(4), New Delhi, Kolkata

In the result, the appeal of the assessee is dismissed for non-prosecution

ITA 1304/KOL/2015[2006-2007]Status: DisposedITAT Kolkata17 Jan 2018AY 2006-2007

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Hon’Ble Sri Waseem Ahmed, Am ] I.T.A No. 1304/Kol/2015 Assessment Year : 2006-07 Sanyasi Infrastructures Private Ltd. -Vs- Ito, Ward-6(4), New Delhi, Presently I.T.O, Wd-11(2), Kolkata [Pan : Aaecm 3202 F] (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Md. Usman, CIT DR
Section 143(3)

Oneworld Resources Pvt. Ltd., Kolkata vs. JCIT (OSD), Cir-5, Kolkata

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

ITA 318/KOL/2016[2009-2010]Status: DisposedITAT Kolkata22 Nov 2017AY 2009-2010

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 318/Kol/2016 Assessment Year : 2009-10 Oneworld Resources Pvt. Ltd. -Vs- Jcit(Osd), Circle-5 Kolkata [Pan: Aabcb 9054 D] (Appellant) (Respondent)

For Appellant: Shri Miraj D ShahFor Respondent: Shri Arindam Bhattacharjee, Addl. CIT
Section 143(3)

The Calcutta Tramways Company (1978), Ltd., Kolkata vs. DCIT, Cir-5, Kolkata

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

ITA 846/KOL/2014[2007-2008]Status: DisposedITAT Kolkata18 Oct 2017AY 2007-2008

Bench: Shri N. V. Vasudevan, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.590/Kol/2014 (िनधा"रणवष" / Assessment Year: 2007-08 D.C.I.T, Circle - 5, Kolkata Vs. M/S The Calcutta Tramways Company (1978) Ltd. 12, R. N. Mukherjee, Road, Kolkata 700 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aabct 7674 D (Revenue/Department) .. (Assessee) & आयकरअपीलसं./Ita No.846/Kol/2014 (िनधा"रणवष" / Assessment Year: 2007-08 M/S The Calcutta Vs. D.C.I.T, Circle - 5, Kolkata Tramways Company (1978) Ltd. 12, R. N. Mukherjee, Road, Kolkata 700 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aabct 7674 D (Assessee) .. (Revenue/Department) Assessee By :Shri A. Biswas, Fca Revenue/Department By :Shri G. H. Sema, Acit(Dr) सुनवाईकीतारीख/ Date Of Hearing : 17/08/2017 घोषणाकीतारीख/Date Of Pronouncement : 18/10/2017

For Appellant: Shri A. Biswas, FCAFor Respondent: Shri G. H. Sema, ACIT(DR)
Section 143(1)Section 143(2)Section 143(3)Section 145(2)Section 227Section 44ASection 619(4)

DCIT, Cir-5, Kolkata vs. M/S the Calcutta Tramways Company (1978) Ltd., Kolkata

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

ITA 590/KOL/2014[2007-2008]Status: DisposedITAT Kolkata18 Oct 2017AY 2007-2008

Bench: Shri N. V. Vasudevan, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.590/Kol/2014 (िनधा"रणवष" / Assessment Year: 2007-08 D.C.I.T, Circle - 5, Kolkata Vs. M/S The Calcutta Tramways Company (1978) Ltd. 12, R. N. Mukherjee, Road, Kolkata 700 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aabct 7674 D (Revenue/Department) .. (Assessee) & आयकरअपीलसं./Ita No.846/Kol/2014 (िनधा"रणवष" / Assessment Year: 2007-08 M/S The Calcutta Vs. D.C.I.T, Circle - 5, Kolkata Tramways Company (1978) Ltd. 12, R. N. Mukherjee, Road, Kolkata 700 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aabct 7674 D (Assessee) .. (Revenue/Department) Assessee By :Shri A. Biswas, Fca Revenue/Department By :Shri G. H. Sema, Acit(Dr) सुनवाईकीतारीख/ Date Of Hearing : 17/08/2017 घोषणाकीतारीख/Date Of Pronouncement : 18/10/2017

For Appellant: Shri A. Biswas, FCAFor Respondent: Shri G. H. Sema, ACIT(DR)
Section 143(1)Section 143(2)Section 143(3)Section 145(2)Section 227Section 44ASection 619(4)

DCIT Cen Cir 1(4), Mumbai vs. Grasim Industries Ltd, Mumbai

Accordingly direct the AO to exclude value of such fringe benefit from the taxable value of fringe benefit. Ground No. 7 is accordingly allowed

ITA 5057/MUM/2015[2009-10]Status: DisposedITAT Mumbai08 Sept 2017AY 2009-10

Bench: S/Sh.Rajendra & C. N. Prasadआयकर अपील अपील संसंसंसं./I.T.A./5057/Mum/2015,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2009-10 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Dcitcent. Circle-1(4), Room No.902, M/S. Grasim Industries Limited 9Th Floor,Old Cgo Building. M.K. Road Corporate Finance Division, Aditya Birla Church Gate,Mumbai-400 020. Centre, A-Wing, Vs. 2Nd Floor, Sk Ahire Marg, Worli Mumbai-400 030 Pan:Aaacg 4464 B (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से / Revenue By: Shri Vidyadhar- Dr अपीलाथ" क" ओर से /Assessee By: Shri Ronak G. Doshi सुनवाई क" तारीख / Date Of Hearing: 13/07/2017 घोषणा क" तारीख / Date Of Pronouncement: 08/09/2017 लेखा सद"य, राजे"" के अनुसार लेखा सद"य राजे"" के अनुसार/ Per Rajendra A.M.- लेखा सद"य लेखा सद"य राजे"" के अनुसार राजे"" के अनुसार Challenging The Order Dtd.30.07.2015 Of The Cit(A)-13,Mumbai,The Assessee Had Filed The Present Appeal.Assessee-Company,Engaged In The Business Of Manufacturing & Trading Filed The Fringe Benefit Tax(Fbt) On 29/09/2009,Showing Value Of Chargeable Fringe Benefit (Fb) At Rs.36.80 Crores.In The Return It Had Offered Various Expenses As Chargeable To Fbt.But,By Way Of A Note It Claimed That Fbt Was Payable On Such Expenditure.The Ao Completed The Assessment U/S.115We(3)Of The Act,On 17.10.2011,Determining The Value Of The Chargeable Fb At Rs. 36,80,51,213/-.

For Appellant: Shri Ronak G. DoshiFor Respondent: Shri Vidyadhar- DR
Section 115W

Eastern Coalfilelds Ltd., Burdwan vs. ACIT, Cir-2, Asansol

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

ITA 467/KOL/2014[2006-2007]Status: DisposedITAT Kolkata12 May 2017AY 2006-2007

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] I.T.A No. 467/Kol/2014 Assessment Year : 2006-07 Eastern Coalfields Ltd. -Vs.- A.C.I.T., Circle-2, Dist. Burdwan Asansol. [Pan : Aaace 7590 E] (Respondent) (Appellant) For The Appellant : Shri Arvind Agarwal, Advocate For The Respondent : Shri Goulen Hangshing, Cit(Dr) Date Of Hearing : 02.05.2017. Date Of Pronouncement : 12.05.2017. Order Per N.V.Vasudevan, Jm This Is An Appeal By The Assessee Against The Order Dated 15.01.2014 Of C.I.T.(A)-Asansol Relating To A.Y.2006-07. 2. This Appeal Arises Out Of An Order Passed Determining The Value Of Fringe Benefit For The Purpose Of Payment Of Fringe Benefit Tax Under The Provision Of Section 115We(3) Of The Income Tax Act, 1961 (Act).

For Appellant: Shri Arvind Agarwal, AdvocateFor Respondent: Shri Goulen Hangshing, CIT(DR)
Section 115W

M/S Mitra Guha & Builders(India) Co., Kolkata vs. CIT-XI, Kolkata

In the result, the appeal of the assessee is allowed

ITA 820/KOL/2012[2007-2008]Status: DisposedITAT Kolkata11 Jan 2017AY 2007-2008

Bench: Hon’Ble Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 115WSection 263

Toyota Kirloskar Motor Pvt. Ltd vs. CIT

In the result, the appeal of the assessee is partly allowed

ITA 1182/BANG/2013[2008-09]Status: DisposedITAT Bangalore17 Jun 2016AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoassessment Year : 2008-09

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sanjay Kumar, CIT-III(DR)
Section 115WSection 143(3)Section 263Section 263(1)

D.C.I.;T Cir - 1, Kolkata vs. M/S the Jute Corporation of India Ltd, Kolkata

In the result the appeal of the revenue is partly allowed for statistical purposes

ITA 1348/KOL/2013[2008-09]Status: DisposedITAT Kolkata25 May 2016AY 2008-09

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am] Assessment Year : 2008-09

For Respondent: Shri Hari Sankar Kumar Lal, CIT.DR
Section 143(3)

Aditya Birla Nuvo Ltd, Mumbai vs. Addl CIT Ltu, Mumbai

The appeal of the AO is dismissed

ITA 2196/MUM/2014[2009-10]Status: DisposedITAT Mumbai07 Apr 2016AY 2009-10
For Appellant: Shri Madhur Agarwal (AR)For Respondent: Shri Sunil K. Jha (DR)
Section 115WSection 254(1)

Asst CIT Ltu, Mumbai vs. Aditya Birla Nuvo Ltd, Mumbai

The appeal of the AO is dismissed

ITA 2141/MUM/2014[2009-10]Status: DisposedITAT Mumbai07 Apr 2016AY 2009-10
For Appellant: Shri Madhur Agarwal (AR)For Respondent: Shri Sunil K. Jha (DR)
Section 115WSection 254(1)

Mahanagar Telephone Nigam Ltd., New Delhi vs. CIT, New Delhi

In the result, the appeal stands dismissed

ITA 2174/DEL/2012[2006-07]Status: DisposedITAT Delhi30 Mar 2016AY 2006-07

Bench: Sh. G.D. Agrawal, Hon’Ble & Smt. Beena A Pillai, Jm

For Appellant: Sh. Vedjain, AdvFor Respondent: Ms. Paramita M. Biswas, CIT DR
Section 115Section 115E(3)Section 115WSection 143(3)Section 263

Kotak Mahindra Investments Ltd, Mumbai vs. DCIT RG 3(2), Mumbai

ITA 6897/MUM/2012[2008-09]Status: DisposedITAT Mumbai03 Mar 2016AY 2008-09
For Appellant: Shri Chetan KakaFor Respondent: Shri Rajendra Kumar-DR
Section 115WSection 254(1)

Shristi Refractories Pvt. Ltd., Burdwan vs. DCIT, Cir-1, Asansol

In the result, appeal of assessee is dismissed

ITA 466/KOL/2014[2007-2008]Status: DisposedITAT Kolkata07 Dec 2015AY 2007-2008

Bench: Shri Mahavir Singh, Jm]

For Appellant: N O N EFor Respondent: Shri Rajendra Prasad, JCIT, Sr. DR
Section 143(3)

Advance Power Display Systems Ltd, Mumbai vs. ACIT 8(1), Mumbai

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

ITA 2700/MUM/2011[2006-07]Status: DisposedITAT Mumbai20 Nov 2015AY 2006-07
For Appellant: Shri Y.P.TrivediFor Respondent: Shri Manjunath Karkihalli
Section 115W

A.C.I.T Cir - Nadia., Nadia vs. Nadia District Cent Co- Operative Bank Ltd., Nadia

In the result, Revenue’s appeal is allowed for statistical purpose

ITA 326/KOL/2013[2008-2009]Status: DisposedITAT Kolkata13 Nov 2015AY 2008-2009

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2008-09 Acit, Circle-Nadia, V/S. Nadia District Cent Co- Krishnagar, Nadia Oerative Bank Ltd., Pin-741101 M.M.Ghosh Steet, Krishnagar, Nadia Pin 741 101 [Pan No.Aaaln 0139 M] .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 143(3)

Aristo Pharmaceuticals P.Ltd, Mumbai vs. Addl CIT 2(1), Mumbai

In the result, both the appeals filed by the assessee are hereby allowed

ITA 6679/MUM/2012[2008-09]Status: DisposedITAT Mumbai06 Nov 2015AY 2008-09

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ajay Kumar Rastogi, A.RFor Respondent: Shri Sanjay Singh, CIT DR
Section 115Section 115WSection 154