Section 115WG of the Income Tax Act

44 judgments on BharatTax turn on Section 115WG.

Judgments on Section 115WG

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

In the result, the appeal filed by the appellant stands allowed

ITA 1589/DEL/2015[2006-07]Status: DisposedITAT Delhi29 Mar 2023AY 2006-07

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhryassessment Year: 2006-07 Mahanagar Telephone Nigam Versus Acit, Ltu, Ltd., Lodhi Road, New Delhi New Delhi. Pan: Aaacm0828R (Appellant) (Respondent)

For Appellant: Sh. Aman Garg, Ld. CAFor Respondent: Ms. Sarita Kumar, Ld. CIT/DR
Section 115WSection 143(3)Section 250Section 263Section 271(1)(d)

Mamania Family Trust, Mumbai vs. Asst CIT Cen Cir 41, Mumbai

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

ITA 308/MUM/2014[2006-07]Status: DisposedITAT Mumbai21 Mar 2022AY 2006-07

Bench: Shri A. M. Alankamony, Am & Ms. Kavitha Rajagopal, Jm आयकरअपीलसं./ I.T.A. No. 308/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2006-07)

For Appellant: None byFor Respondent: Shri C. T. Mathews, Ld. DR by
Section 115WSection 139(1)Section 143(3)

M N Dastur & Company Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 4(1)(2), Bangalore

In the result, the appeal of the assessee is allowed

ITA 2443/BANG/2019[2008-09]Status: DisposedITAT Bangalore08 Mar 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2008-09

For Appellant: Shri B.K. Manjunatha, CAFor Respondent: Smt. Priyadarshini Mishra, Addl. CIT(DR), ITAT, Bangalore
Section 115WSection 234DSection 244A

Deccan Chronicle Holdings Limited, Secunderabad vs. ACIT, Circle-16(2), Hyderabad

In the result, assessee’s appeal is treated as allowed for statistical purposes

ITA 965/HYD/2017[2008-09]Status: DisposedITAT Hyderabad24 Nov 2020AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: 2008-09 M/S Deccan Chronicle Acit, Circle 16(2) Holdings Limited Vs. Hyderabad 36, Sarojini Devi Road Secunderabad 500 003 Pan: Aabcd6737D (Appellant) (Respondent) Sh. S. Rama Rao, Adv. Appellant By: Revenue By: Sh. Y.V.S.T. Sai, Cit, D.R. Date Of Hearing: 04/11/2020 Date Of Pronouncement: 24/11/2020 Order Per Smt. P. Madhavi Devi, J.M. This Is Assessee’S Appeal For The A.Y. 2008-09 Against The Order Of Cit(A)-4, Hyderabad Dated 30.03.2017. This Appeal Was Taken Up For Hearing On 04.11.2020 Through Video Conferencing & Both The Parties Were Heard.

For Appellant: Revenue byFor Respondent: Sh. Y.V.S.T. Sai, CIT, D.R
Section 115

The Nrk Co, Mumbai vs. Jtcit (OSD) Cir 15(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 755/MUM/2013[2007-08]Status: DisposedITAT Mumbai15 Jan 2020AY 2007-08

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am M/S. The Nrk Company Vs. Additional Commissioner Of C/O/ Karnavat & Co. Income Tax 2A, Kitab Mahal Range – 15(1), Mumbai 1St Floor, 192, Dr. D.N.Road Mumbai – 400 001 Pan/Gir No. Aadft5351L (Appellant) .. (Respondent)

Section 115W

Sri Venkateshwara Chit Funds, Nalgonda, Hyderabad vs. Addl. CIT, Range-9, Hyderabad

In the result, the appeal of assessee is dismissed

ITA 1248/HYD/2016[2006-07]Status: DisposedITAT Hyderabad05 Sept 2019AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanappellant Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Shri A.C.Rout, DR
Section 115WSection 143(3)Section 271(1)(d)

Sri Venkateshwara Chit Funds, Nalgonda, Hyderabad vs. Addl. CIT, Range-9, Hyderabad

In the result, the appeal of assessee is dismissed

ITA 1246/HYD/2016[2006-07]Status: DisposedITAT Hyderabad05 Sept 2019AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanappellant Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Shri A.C.Rout, DR
Section 115WSection 143(3)Section 271(1)(d)

Gujarat State Electricity Corporation Ltd., Baroda vs. The Dy.CIT., Circle-1(1), Baroda

In the result, appeal of the assessee is dismissed

ITA 1249/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad25 Mar 2019AY 2008-09

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No.1249/Ahd/2012 ("नधा"रण वष" / Assessment Year : 2008-09)

For Appellant: Shri M.K. Patel, ARFor Respondent: Shri Subhas Bains, CIT-DR
Section 115WSection 44A

M/S. Styrolution Abs (India) Ltd., ( Formerly Known As Ineos Abs (India) Ltd.), Baroda vs. The Dy.CIT., Circle-1(2), Baroda

In the result, both the appeals of the assessee are dismissed as withdrawn

ITA 2670/AHD/2015[2007-08]Status: DisposedITAT Ahmedabad30 Oct 2018AY 2007-08
For Appellant: Shri Sunil Talati, A.RFor Respondent: Shri Mudit Nagpal, Sr. D.R
Section 115W

M/S. Styrolution Abs (India) Ltd., ( Formerly Known As Ineos Abs (India) Ltd.), Baroda vs. The Dy.CIT., Circle-1(2), Baroda

In the result, both the appeals of the assessee are dismissed as withdrawn

ITA 2669/AHD/2015[2006-07]Status: DisposedITAT Ahmedabad30 Oct 2018AY 2006-07
For Appellant: Shri Sunil Talati, A.RFor Respondent: Shri Mudit Nagpal, Sr. D.R
Section 115W

DCIT 5(1)(1), Mumbai vs. Air India Ltd, Mumbai

Appeal stand dismissed whereas the assessee’s appeal stand partly allowed in terms of our above order

ITA 1208/MUM/2015[2007-08]Status: DisposedITAT Mumbai11 Jul 2018AY 2007-08

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No. 1207/Mum/2015 (िनधा"रण वष" / Assessment Year: 2006-07) Deputy Commissioner Of Air India Limited Income Tax-5(1)(1) Old Airport बनाम/ Room No.568,5Th Floor Kalina,Santacruz (E) Vs. Aaykar Bhavan Mumbai – 400 029 Mumbai – 400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacca-9213-E (अपीलाथ"/Appellant) (""थ" / Respondent) : & Cross Objection No.171/Mum/2016 (िनधा"रणवष" / Assessment Year: 2006-07) Air India Limited Deputy Commissioner Of Old Airport Income Tax-5(1)(1) बनाम/ Kalina,Santacruz (E) Room No.568,5Th Floor Vs. Mumbai – 400 029 Aaykar Bhavan Mumbai – 400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacca-9213-E (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No. 1208/Mum/2015 (िनधा"रण वष" / Assessment Year: 2007-08) Deputy Commissioner Of Air India Limited Income Tax-5(1)(1) Old Airport बनाम/ Room No.568,5Th Floor Kalina,Santacruz (E) Vs. Aaykar Bhavan Mumbai – 400 029 Mumbai – 400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacca-9213-E (अपीलाथ"/Appellant) (""थ" / Respondent) : &

For Appellant: D.J.Shukla,Ld. ARFor Respondent: R.P.Meena, Ld. DR
Section 115W

DCIT 5(1)(1), Mumbai vs. Air India Ltd, Mumbai

Appeal stand dismissed whereas the assessee’s appeal stand partly allowed in terms of our above order

ITA 1207/MUM/2015[2006-07]Status: DisposedITAT Mumbai11 Jul 2018AY 2006-07

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No. 1207/Mum/2015 (िनधा"रण वष" / Assessment Year: 2006-07) Deputy Commissioner Of Air India Limited Income Tax-5(1)(1) Old Airport बनाम/ Room No.568,5Th Floor Kalina,Santacruz (E) Vs. Aaykar Bhavan Mumbai – 400 029 Mumbai – 400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacca-9213-E (अपीलाथ"/Appellant) (""थ" / Respondent) : & Cross Objection No.171/Mum/2016 (िनधा"रणवष" / Assessment Year: 2006-07) Air India Limited Deputy Commissioner Of Old Airport Income Tax-5(1)(1) बनाम/ Kalina,Santacruz (E) Room No.568,5Th Floor Vs. Mumbai – 400 029 Aaykar Bhavan Mumbai – 400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacca-9213-E (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No. 1208/Mum/2015 (िनधा"रण वष" / Assessment Year: 2007-08) Deputy Commissioner Of Air India Limited Income Tax-5(1)(1) Old Airport बनाम/ Room No.568,5Th Floor Kalina,Santacruz (E) Vs. Aaykar Bhavan Mumbai – 400 029 Mumbai – 400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacca-9213-E (अपीलाथ"/Appellant) (""थ" / Respondent) : &

For Appellant: D.J.Shukla,Ld. ARFor Respondent: R.P.Meena, Ld. DR
Section 115W

Auro Food P Ltd., Chennai vs. DCIT, Chennai

In the result, the appeal filed by the assessee in I

ITA 847/CHNY/2017[2007-08]Status: DisposedITAT Chennai28 Feb 2018AY 2007-08

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy

For Appellant: Shri A.S. Sriraman, AdvocateFor Respondent: Mrs. S. Vijayaprabha, JCIT
Section 115W

Auro Food P Ltd., Chennai vs. DCIT, Chennai

In the result, the appeal filed by the assessee in I

ITA 846/CHNY/2017[2006-07]Status: DisposedITAT Chennai28 Feb 2018AY 2006-07

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy

For Appellant: Shri A.S. Sriraman, AdvocateFor Respondent: Mrs. S. Vijayaprabha, JCIT
Section 115W

ITO, Ward-1(3)(3), Ahmedabad vs. M/S. Kgms Broking & Research Pvt.Ltd., Ahmedabad

In the result, appeal is dismissed

ITA 3300/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad05 Jan 2018AY 2008-09
Section 115WSection 153

Troikaa Pharamaceuticlas Ltd., Ahmedabad vs. The Dy.CIT, (OSD), Range-8, Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 1826/AHD/2014[2006-07]Status: DisposedITAT Ahmedabad07 Dec 2017AY 2006-07
For Appellant: Shri Karan Shah, A.RFor Respondent: Shri Mudit Nagpal, Sr. D.R
Section 115Section 115W

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

In the result, appeal of assessee is allowed, as above

ITA 7899/MUM/2011[2006-07]Status: DisposedITAT Mumbai25 Jan 2017AY 2006-07

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: (A.Y : 2006-07)

For Appellant: Shri Ajay Kumar RastogiFor Respondent: Dr. Saurabh Deshpande
Section 115W

M/S Macneill Engineering Ltd, South 24 Parganas vs. D.C.I.T Cir - 1, Kolkata

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

ITA 1993/KOL/2013[2006-07]Status: DisposedITAT Kolkata16 Sept 2016AY 2006-07

Bench: Shri P.M.Jagtap & Shri S.S.Viswanethra Ravi

Section 115WSection 142(1)Section 144

Flowers Valley P.Ltd, Mumbai vs. ITO WD 2(1)(3), Mumbai

In the result, the assessee’s appeal are partly allowed as indicated above

ITA 4804/MUM/2014[2006-07]Status: DisposedITAT Mumbai26 Aug 2016AY 2006-07

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

For Appellant: Shri Prakash PanditFor Respondent: Ms.Anu Krishna Agarwal
Section 115W

M/S. Ace Marketing P. Ltd., New Delhi vs. DCIT, New Delhi

The appeal is dismissed

ITA 316/DEL/2016[2007-08]Status: DisposedITAT Delhi13 May 2016AY 2007-08

Bench: Smt Diva Singh & Shri Prashant Maharishiace Marketing P. Ltd., Dcit 8/5, Sarvapriya Vihar, Circle-1(2), Vs. New Delhi C.R. Building, Pan:Aaaca1997K New Delhi (Appellant) (Respondent)

For Appellant: Sh. S. K. Gupta, AdvFor Respondent: Sh. K. K. Jaiswal, DR
Section 115WSection 147Section 148