Section 35AB of the Income Tax Act

56 judgments on BharatTax turn on Section 35AB.

Judgments on Section 35AB

DCIT, Circle- 11(2), New Delhi vs. Hindustan Thermal Epc Company Pvt. Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 4135/DEL/2017[2012-13]Status: DisposedITAT Delhi12 Jan 2024AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganeshdcit, Vs. Hindustan Thermal Epc Circle-11(2), Company Pvt. Ltd, New Delhi 616A, (16A, Sixth Floor), Devika Tower, Nehru Place, New Delhi (Appellant) (Respondent) Pan: Aadcd7323D

For Appellant: Shri Satyen Sethi, AdvFor Respondent: Shri Sandip Kumar Mishra, Sr. DR

Section 143(3)Section 35A

DCIT Cir 3(3), Mumbai vs. Suparna Chemicals Ltd, Mumbai

In the result, the appeal of the In the result, the appeal of the Revenue on ground No

ITA 7914/MUM/2011[2004-05]Status: DisposedITAT Mumbai11 May 2023AY 2004-05

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2004-05 Dy. Cit-3(3)(2), M/S Suparna Chemicals Room No. 609, 6Th Floor, Ltd., Aayakar Bhavan, M.K. Road, Vs. 54F, Mittal Tower, Mumbai-400020. Nariman Point, Mumbai-400021. Pan No. Aabcs 4578 F Appellant Respondent Assessee By : None Revenue By : Mr. A.N. Bhalekar, Dr : Date Of Hearing 03/05/2023 : Date Of Pronouncement 11/05/2023 Order

For Appellant: NoneFor Respondent: Mr. A.N. Bhalekar, DR

Section 148Section 35ASection 37(1)

DCIT 1(1)(2), Mumbai vs. Forbes & Company Ltd, Mumbai

In the result, the appeal is allowed for statistical purpose

ITA 4493/MUM/2017[2013-14]Status: DisposedITAT Mumbai20 Mar 2023AY 2013-14

Bench: Shir Pavan Kumar Gadale & Shri Gagan Goyal

For Appellant: Mr.Ketan Ved & Mr.AbdulkadirFor Respondent: Mr, Ankush Kapoor, CIT &

Section 143(1)Section 143(2)Section 14ASection 250Section 35A

DCIT - 1 (1) (2), Mumbai vs. Forbes & Company Ltd., Mumbai

In the result, the appeal is allowed for statistical purpose

ITA 1002/MUM/2017[2010-11]Status: DisposedITAT Mumbai17 Mar 2023AY 2010-11

Bench: Shir Pavan Kumar Gadale & Shri Gagan Goyal

For Appellant: Mr.Ketan Ved & Mr.AbdulkadirFor Respondent: Mr, Ankush Kapoor, CIT &

Section 143(1)Section 143(2)Section 14ASection 250Section 35A

M/S Rockman Cycles Inds. Ltd vs. Commr. of Income Tax, Ldh. and Anr

The appeals are allowed and impugned orders are

ITA/244/2005HC Punjab & Haryana09 Feb 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 143Section 260Section 37

M/S.G.K.W.Ltd vs. Comnr.of Incometax

The appeal is disposed of in the

ITA/50/2006HC Orissa16 Aug 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE CHITTARANJAN DASH

Section 35ASection 56Section 57

DCIT 3(2), Mumbai vs. Lml Ltd, Mumbai

ITA 4417/MUM/2013[2005-06]Status: DisposedITAT Mumbai13 Apr 2022AY 2005-06

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2001-02

For Appellant: NoneFor Respondent: Shri Salil Mishra (CIT-DR) &

Section 14ASection 35ASection 37Section 40A(9)Section 4O

DCIT 3(2), Mumbai vs. Lml Ltd, Mumbai

ITA 4416/MUM/2013[2005-06]Status: DisposedITAT Mumbai13 Apr 2022AY 2005-06

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2001-02

For Appellant: NoneFor Respondent: Shri Salil Mishra (CIT-DR) &

Section 14ASection 35ASection 37Section 40A(9)Section 4O

DCIT 3(2), Mumbai vs. Lml Ltd, Mumbai

ITA 4395/MUM/2013[2006-07]Status: DisposedITAT Mumbai13 Apr 2022AY 2006-07

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2001-02

For Appellant: NoneFor Respondent: Shri Salil Mishra (CIT-DR) &

Section 14ASection 35ASection 37Section 40A(9)Section 4O

DCIT 3(2), Mumbai vs. Lml Ltd, Mumbai

ITA 3490/MUM/2013[2008-09]Status: DisposedITAT Mumbai13 Apr 2022AY 2008-09

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2001-02

For Appellant: NoneFor Respondent: Shri Salil Mishra (CIT-DR) &

Section 14ASection 35ASection 37Section 40A(9)Section 4O

DCIT 3(2), Mumbai vs. Lml Ltd, Mumbai

ITA 3489/MUM/2013[2007-08]Status: DisposedITAT Mumbai13 Apr 2022AY 2007-08

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2001-02

For Appellant: NoneFor Respondent: Shri Salil Mishra (CIT-DR) &

Section 14ASection 35ASection 37Section 40A(9)Section 4O

DCIT 3(2), Mumbai vs. Lml Ltd, Mumbai

ITA 3488/MUM/2013[2004-05]Status: DisposedITAT Mumbai13 Apr 2022AY 2004-05

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2001-02

For Appellant: NoneFor Respondent: Shri Salil Mishra (CIT-DR) &

Section 14ASection 35ASection 37Section 40A(9)Section 4O

Lml Ltd, Mumbai vs. DCIT 3(2), Mumbai

ITA 3449/MUM/2013[2005-06]Status: DisposedITAT Mumbai13 Apr 2022AY 2005-06

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2001-02

For Appellant: NoneFor Respondent: Shri Salil Mishra (CIT-DR) &

Section 14ASection 35ASection 37Section 40A(9)Section 4O

Lml Ltd, Mumbai vs. ITO 3(2)(2), Mumbai

ITA 3008/MUM/2013[2004-05]Status: DisposedITAT Mumbai13 Apr 2022AY 2004-05

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2001-02

For Appellant: NoneFor Respondent: Shri Salil Mishra (CIT-DR) &

Section 14ASection 35ASection 37Section 40A(9)Section 4O

DCIT 3(2), Mumbai vs. Lml Ltd, Mumbai

ITA 2680/MUM/2013[2003-04]Status: DisposedITAT Mumbai13 Apr 2022AY 2003-04

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2001-02

For Appellant: NoneFor Respondent: Shri Salil Mishra (CIT-DR) &

Section 14ASection 35ASection 37Section 40A(9)Section 4O

DCIT 3(2), Mumbai vs. Lml Ltd, Mumbai

ITA 2679/MUM/2013[2002-03]Status: DisposedITAT Mumbai13 Apr 2022AY 2002-03

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2001-02

For Appellant: NoneFor Respondent: Shri Salil Mishra (CIT-DR) &

Section 14ASection 35ASection 37Section 40A(9)Section 4O

Lml Limited, Mumbai vs. Addl. CIT, Range - 3(2), Mumbai

ITA 2654/MUM/2013[2003-4]Status: DisposedITAT Mumbai13 Apr 2022

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2001-02

For Appellant: NoneFor Respondent: Shri Salil Mishra (CIT-DR) &

Section 14ASection 35ASection 37Section 40A(9)Section 4O

Lml Limited, Mumbai vs. Addl. CIT, Range - 3(2), Mumbai

ITA 2653/MUM/2013[2002-03]Status: DisposedITAT Mumbai13 Apr 2022AY 2002-03

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2001-02

For Appellant: NoneFor Respondent: Shri Salil Mishra (CIT-DR) &

Section 14ASection 35ASection 37Section 40A(9)Section 4O

Lml Ltd, Mumbai vs. Addl CIT RG 3(2), Mumbai

ITA 1894/MUM/2013[2001-02]Status: DisposedITAT Mumbai13 Apr 2022AY 2001-02

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2001-02

For Appellant: NoneFor Respondent: Shri Salil Mishra (CIT-DR) &

Section 14ASection 35ASection 37Section 40A(9)Section 4O

Addl CIT RG 3(2), Mumbai vs. Lml Ltd, Mumbai

ITA 7742/MUM/2012[2001-02]Status: DisposedITAT Mumbai13 Apr 2022AY 2001-02

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2001-02

For Appellant: NoneFor Respondent: Shri Salil Mishra (CIT-DR) &

Section 14ASection 35ASection 37Section 40A(9)Section 4O