CAVINKARE (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX*

Size: px
Start display at page:

Download "CAVINKARE (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX*"

Transcription

1 /feedback.html /library.html CAVINKARE (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX* ITAT, CHENNAI A BENCH N. Vijayakumaran, J.M. & Shamim Yahya, A.M. ITA Nos. 154 to 158/Mad/2007; Asst. yrs to th April, 2008 SHAMIM YAHYA, A.M. : (2008) 16 DTR (Chennai)(Trib) 322 Section 253(5), 80HHC, Asst. Year , , Decision in favour of Assessee Counsel appeared : T. Banusekar, for the Assessee : Shaji P. Jacob, for the Revenue ORDER One appeal by the Revenue and other appeals by the assessee emanate out of respective orders of the CIT(A). Since the issues involved are common and connected, these are being consolidated and disposed of together for the sake of convenience. 2. ITA No. l54/mds/2007 and ITA No. 1848/Mds/2005 : 2.1 These appeals by the assessee and Revenue are against the order of the CIT(A)-VIII, Chennai, for the asst. yr At the threshold it is noted that there is a delay of 523 days in filing of the appeal by the assessee. As regards the delay, it is the contention of the assessee that originally the assessee had decided not to file appeal against the order of the learned CIT(A). They were intending to file crossappeal/objection in case the Department filed appeal against the learned CIT(A) s order. However, when the Department filed the appeal, the concerned person of the assessee fell ill. Only when the notice of filing of Departmental appeal came to the assessee, did he become aware that cross-objection/appeal by the assessee has not been filed. Thereafter, immediate steps were taken to file the appeal. This resulted in a delay of 523 days for which assessee prayed that the delay may be condoned. 2.3 The learned Departmental Representative strongly objected to the condonation of delay. He relied upon the Third Member decision of this Tribunal in the case of Jt. CIT vs. Tractors & Farm Equipments Ltd. (2006) 105 TTJ (Chennai)(TM) 705 : (2007) 104 ITD 149 (Chennai)(TM). 2.4 We have heard both the counsel and perused the relevant records. We find that reasonable cause for the delay in this case has been attributed to the fact that, employee of the assessee entrusted with the said task of filing cross-objection to the Departmental appeal had fallen sick which resulted in oversight on the part of the company to file appeal/cross-objection and thereafter, only when the intimation about the appeal filed by the Department reached the assessee did they become aware of the situation and filed the appeal. We find that the Hon ble apex Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 has expounded that sufficient cause with respect to condonation of delay should be construed liberally. Again we find that Hon ble jurisdictional High Court has considered the issue of condonation of delay and expounded as under in the case of Sreenivas Charitable Trust vs. Dy. CIT (2006) 280 ITR 357 (Mad) : "No hard and fast rule can be laid down in the matter of condonation of delay and Courts should adopt a pragmatic approach and should exercise their discretion /about.html Page 1 of 5 /contact.html

2 /feedback.html /library.html on the facts of each case keeping in mind that in construing the expression sufficient cause the principle of advancing substantial justice is of prime importance and the expression sufficient cause should receive a liberal construction". Keeping in view the above facts, circumstances and precedents, in the substantial interests of justice, we condone the delay in filing of appeal by the assessee. 2.5 The facts of the case leading to Departmental and assessee s appeal in this case are briefly narrated as under : The assessee, in this case, is a manufacturer of plastic containers and trader in cosmetic goods. During the financial year, it had exported trading goods and claimed deduction under s. 80HHC. In the course of assessment proceedings, the AO reworked the deduction under s. 80HHC. The AO added sales-tax and excise duty in the total turnover. The assessee had taken the figure of total indirect cost to be allocated to export turnover as Rs. 33,98,813 which was arrived at out of total indirect cost of Rs. 12,93,11,653. The AO did not accept the working of the assessee. He computed the deduction under s. 80HHC by applying the formula : Profits of business x Export turnover Total turnover 2.6 In assessee s appeal the learned CIT(A) directed the AO not to include sales-tax and excise duty in the total turnover while computing deduction under s. 80HHC. The learned CIT(A) further referred to the provisions of s. 80HHC(3) prior to 1st April, 1992 and s. 80HHC(3)(b) as substituted w.e.f. 1st April, Accordingly, the learned CIT(A) held that the provision as amended w.e.f. 1st April, 1992 makes it clear that the formula adopted by the AO is not applicable in the case of the assessee. He further agreed with the assessee that in this case the profits of export business has to be worked out as the export turnover of trading goods as reduced by direct and indirect cost attributable to such export. However, the learned CIT(A) found fault with the working of the assessee as regards indirect cost. He felt that the assessee had considered an amount of Rs. 12,93,11,652 as indirect cost attributable to export which has further been allocated in the ratio of export turnover to total turnover. No explanation was furnished as to how these expenses has been considered as attributable to export. The learned CIT(A) called for the details and the total indirect cost other than manufacturing division came to Rs. 71,81,62,796. The assessee pleaded that it was not necessary that all expenses relating to trading goods should be allocated between export and domestic turnover. However the learned CIT(A) held that since the assessee has not maintained separate books of accounts, the entire indirect expenditure relating to both export expenditure as well as domestic expenditure should be clubbed together. Accordingly, he gave directions that the total indirect cost to be allocated should be Rs. 71,81,62,796 to be allocated in the ratio of export turnover to total turnover. Against this order of the learned CIT(A), both Revenue and assessee are in appeal. 2.7 The first contention of the Revenue is that the CIT(A) erred in holding that excise duty and sales-tax should not be included in the total turnover for the purpose of computing relief under s. 80HHC. 2.8 Upon hearing both the counsel, we find that Hon ble apex Court in the case of CIT vs. Lakshmi Machine Works (2007) 210 CTR (SC) 1 : (2007) 290 ITR 667 (SC) has held that excise duty and sales-tax are to be excluded from turnover for the purpose of s. 80HHC. Accordingly, we confirm the order of the learned CIT(A) on this issue and decide the issue against the Revenue. 3. The next issue raised by the Revenue is that the CIT(A) erred in directing the AO to rework the relief under s. 80HHC. 3.1 On the same issue, the assessee is also in appeal that CIT(A) has not fully allowed the assessee s claim in this regard. 3.2 We have heard both the counsel and perused the relevant records. The formula by which deduction under s. 80HHC has been arrived at by the AO, admittedly, relates to the provisions, which were applicable prior to 1st April, Hence, the same is not at all applicable. It is clear in this case that separate books of accounts relating to export and other activities have not been maintained. Moreover, s. 80HHC(3)(b), which is applicable in this case states that, where the export out of India is of trading goods, the profits derived from such export shall be export turnover in respect of such trading goods as reduced by the direct costs and indirect costs attributable to such export. Direct cost has been defined as cost directly attributable to the trading goods exported out of India including the purchase price of such goods. Indirect cost has been defined to mean cost not being direct cost /about.html Page 2 of 5 /contact.html

3 /feedback.html /library.html allocated in the ratio of export turnover in respect of trading goods to the total turnover. There is no dispute here regarding the direct cost of trading. It is the claim of the assessee that the indirect cost which are to be allocated according to the ratio of export to total turnover is Rs. 12,93,11,652. However, this figure has only been generated by the assessee. There are no books maintained for export division; so there is no cogent basis for this claim by the assessee. Under the circumstances, the learned CIT(A) has rightly held that the total indirect cost other than manufacturing division amounting to Rs. 71,81,62,796 has to be allocated as per the ratio. To conclude, in absence of proper books separately identifying the expenditure of export division and domestic division, there is no basis other than allocating the total indirect cost in the respective ratios as held by the learned CIT(A). Hence, in our opinion, the learned CIT(A) has taken a correct view of the matter, which does not need any interference on our part. Hence, the assessee s as well as Revenue s appeals on this issue are dismissed. 3.3 In the result, appeals filed by the assessee as well as Revenue are dismissed. 4. ITA No. 156/Mds/2007; asst. yr : At the threshold it is noted that there is a delay of 12 days in filing of this appeal. The reasonable cause for the delay has been attributed to inadvertence on the part of concerned person in signing the relevant papers. Upon hearing both the counsel, in the substantial interest of justice, we are inclined to condone the delay in filing of this appeal. Accordingly, the delay is condoned. 4.1 In this appeal, the assessee has urged that CIT(A) has erred in confirming the computation under s. 80HHC(3)(b) of the IT Act. 4.2 In this case, the assessee had allocated total indirect cost of Rs. 14,16,12,737 into the ratio of export turnover and total turnover amounting to Rs. 34,51,424. The assessee had submitted following details to the AO : 4.3 Though assessee had not maintained separate set of books for export and domestic division, the fact that it has given above figures was taken into account by the AO, who held that, when it is possible to identify the indirect cost pertaining to export without resorting to apportionment of total indirect cost as prescribed under s. 80HHC(3)(b), then it is only commonsense that they are taken for the purpose of computation. He held that the apportionment of indirect cost as provided in Expln. (e) to s. 80HHC need not be resorted to when it is possible to identify the indirect cost incurred exclusively for exports. Hence, the AO held that indirect cost amounting to Rs. 8,11,71,438 should be directly allocated to export turnover and the figure of Rs. 11,04,41,229 should be allocated in the ratio of export turnover to total turnover. Upon assessee s appeal the learned CIT(A) confirmed the action of the AO. 4.4 We have heard both the counsel and perused the relevant records. The learned counsel of the assessee submitted that it is an admitted fact of this case that separate books of accounts are not maintained in this case. He further pointed out that there is no dispute as regards indirect expenses identified to be not relating to exports amounting to Rs. 73,01,08,711 as the veracity of the same has been accepted by the AO. The dispute is only regarding the details of indirect expenses relatable to exports submitted by the assessee to the AO amounting to Rs. 3,11,71,438. The learned counsel of the assessee submitted that there are no separate books of accounts maintained by the assessee wherein these expenses have been entered, to be directly attributable to export. It was the assessee s computer software, which has generated the data of certain indirect expenses relatable to export. The learned counsel of the assessee submitted that, as evident from a perusal of the nature of these expenses, by no stretch of imagination, these can be said to be expenses directly attributable to exports. He contended that the action of the AO tantamount to treating these indirect expenses as direct expenses attributable to export. The learned counsel of the assessee submitted that as per the language of the Act, indirect cost means, cost not being direct cost allocated in the ratio of the export turnover in respect of trading goods to the total turnover. He contended that the language in this regard is plain and simple. The assessee has never admitted these indirect expenses as directly attributable to export. It had claimed the same to be relatable to export and not totally attributable to export. The learned counsel of the assessee contended that it is only the indirect expenses relatable to export, which have to be allocated. The AO has himself accepted that there is no question of accepting indirect expenses not relatable to export. /about.html Page 3 of 5 /contact.html

4 /feedback.html /library.html 4.5 The learned Departmental Representative, on the other hand, placed reliance upon the Hon ble apex Court decisions in the cases of Cambay Electric Supply Industrial Co. Ltd. vs. CIT 1978 CTR (SC) 50 : (1978) 113 ITR 84 (SC) and Ashok Leyland Ltd. vs. CIT (1997) 138 CTR (SC) 287 : (1997) 224 ITR 122 (SC) and contended that assessee himself had given the figures of indirect expenses related to export and he submitted that there is no infirmity in the orders of authorities below. 4.6 We have heard both the counsel and perused the relevant records. Admittedly, in this case, separate books of accounts for export and domestic divisions have not been maintained. Under the circumstances, we find that AO has erred in holding that method of resorting to apportionment of indirect expenses as prescribed under s. 80HHC(3)(b) should be given a go by in this case and commonsense approach should be adopted. We find that law is trite that, when the language of the Act is plain and simple there is no case of interpolation or putting any sense, even if it is commonsense, as called by the AO. As held by the Hon ble apex Court in the case of Smt. Tarulata Shyam & Ors. vs. CIT 1977 CTR (SC) 275 : (1977) 108 ITR 345 (SC), even if there be a casus omissus, Courts are not supposed to supply the same. It is clear in this case that the dispute only revolves around the treatment of Rs. 3,11,71,438 mentioned by the assessee as relatable to export in details furnished before the AO. The AO has taken them as tantamount to cost directly attributable to trading goods exported i.e. direct cost. In this regard, it is the plea of the assessee that its software had identified them as relatable to export i.e. they have some relationship with export. It is averred that it was never claimed that these are directly attributable to trading goods exported so as to be treated as direct cost. It is further claimed that books of accounts of the assessee also do not support the claim of the AO that these are directly attributable to trading goods exported. We find considerable cogency in this submission as it would be evident from the description of the expenditures in this regard that it would be presumptuous to treat them as falling in the same class as purchase price of trading goods or similar costs directly attributable to exports in absence of separate books maintained for export division. The description of these expenditures are salaries, staff welfare, interest, advertisement, sales promotion, freight, travelling and conveyance, repairs and maintenance, postage, phone and grams, printing and stationery, rates and taxes, insurance and general expenses. 4.7 The reliance upon the case laws placed by the learned Departmental Representative is not germane here as they were concerned with holding that the term "attributable" is wider than "derived from" and the term "attributable" can be used for things intimately related. In our opinion, these expenditures cannot be termed as intimately related only to export as they are as much related to export as with domestic trade. 4.8 In this regard it would be worthwhile to note here the argument of the learned counsel of the assessee that advertisement expenditure in foreign media, e.g. television channels cannot be said to be meant only for exported goods. He contended that the advertisements in various channels are broadcasted outside India as well as in India like Star Television Network. These have vast audience in India and also have advertisement value for goods traded in India. We find that this amply fortifies the proposition that these expenditures are not direct cost attributable to export but are expenditures relatable to export which need to be allocated in accordance with the formula as prescribed in that (sic). In the background of aforesaid discussion we set aside the orders of authorities below and decide the issue in favour of the assessee. 4.9 In the result, this appeal by the assessee is allowed. 5. ITA No. 157/Mds/2007; asst. yr : 5.1 In this appeal, the assessee has urged that CIT(A) has erred in confirming the computation under s. 80HHC(3)(b) of the IT Act. 5.2 The issue, facts and circumstances in this case are similar to the one narrated in ITA No. 156/Mds/2007 above. As we have already held above, on the same reasoning, we set aside the order of authorities below and decide the issue in favour of the assessee. 6. Other appeals by the assessee are against the order of the learned CIT(A) under s. 154 of the IT Act in ITA Nos. 155/Mds/2007 and 158/Mds/2007 for the asst. yrs and /about.html Page 4 of 5 /contact.html

5 /feedback.html /library.html 6.1 Before us the learned counsel of the assessee conceded that these appeals have become infructuous. Accordingly, these appeals are dismissed as infructuous. 7. In the result, the appeals filed by the Revenue and assessee are decided as under : Revenue s appeal : ITA No. 1848/Mad/2005 Dismissed Assessee s appeals : ITA No. 154/Mds/2007 Dismissed ITA Nos. 156 and 157/Mds/2007 Allowed ITA Nos. 155 and 158/Mds/2007 Dismissed as infructuous /about.html Page 5 of 5 /contact.html

WIPRO LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX*

WIPRO LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX* /feedback.html /library.html WIPRO LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX* ITAT, BANGALORE A BENCH P. Mohanarajan, J.M. & N.L. Kalra, A.M. ITA Nos. 426 & 427/Bang/2006; Asst. yrs. 2001-02 & 2002-03

More information

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH H : NEW DELHI VICE PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH H : NEW DELHI VICE PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH H : NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA No.1580/Del/2010 Assessment Year : 2004-05 05 M/s

More information

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. M/s Lakhani Marketing Incl., Plot No.131, Sector 24, Faridabad

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. M/s Lakhani Marketing Incl., Plot No.131, Sector 24, Faridabad 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Commissioner of Income Tax, Faridabad Vs. ITA No.970 of 2008 (O&M) Date of decision:02.04.2014 Appellant M/s Lakhani Marketing Incl., Plot No.131,

More information

Pravin Balubhai Zala v. ITO ()

Pravin Balubhai Zala v. ITO () (2010) 129 TTJ 0373 :(2010) 033 (II) ITCL 0318 :(2010) 036 DTR 0290 :ITAT Mumbai C Bench Pravin Balubhai Zala v. ITO () INCOME TAX ACT, 1961 --Assessment--ValidityNotice under section 142(1) by non-jurisdictional

More information

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI Before Sh. N. K. Saini, AM And Smt. Beena A. Pillai, JM

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI Before Sh. N. K. Saini, AM And Smt. Beena A. Pillai, JM IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI Before Sh. N. K. Saini, AM And Smt. Beena A. Pillai, JM : Asstt. Year : 2010-11 Income Tax Officer, TDS Rohtak (APPELLANT) PAN No. RTKPO1586E

More information

IN THE HIGH COURT OF KARNATAKA, BENGALURU. DATED THIS THE 14th DAY OF AUGUST, 2015 PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND

IN THE HIGH COURT OF KARNATAKA, BENGALURU. DATED THIS THE 14th DAY OF AUGUST, 2015 PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND 1 IN THE HIGH COURT OF KARNATAKA, BENGALURU R DATED THIS THE 14th DAY OF AUGUST, 2015 PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MR. JUSTICE ARAVIND KUMAR BETWEEN: ITA Nos.65/2014 C/W

More information

IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 605/2012. CIT... Appellant. Through: Mr Sanjeev Rajpal, Sr. Standing Counsel. versus ORIENTAL STRUCTURAL

IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 605/2012. CIT... Appellant. Through: Mr Sanjeev Rajpal, Sr. Standing Counsel. versus ORIENTAL STRUCTURAL IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 605/2012 CIT... Appellant Through: Mr Sanjeev Rajpal, Sr. Standing Counsel. versus ORIENTAL STRUCTURAL ENGINEERS PVT LTD... Respondent Through: Mr Rajat Navet

More information

more than the capital gains and the new residential asset was purchased within 2 years from the date of sale of residential property. 3. The Learned C

more than the capital gains and the new residential asset was purchased within 2 years from the date of sale of residential property. 3. The Learned C IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad B Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri S.Rifaur Rahman, Accountant Member ITA No.1707/Hyd/2016 (Assessment Year: 2013-14)

More information

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "F : NEW DELHI. Before Shri. G. E. Veerabhadrappa, VP and Shri. George Mathan, JM

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F : NEW DELHI. Before Shri. G. E. Veerabhadrappa, VP and Shri. George Mathan, JM IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "F : NEW DELHI Before Shri. G. E. Veerabhadrappa, VP and Shri. George Mathan, JM ITA No. 3198/D/2004 Asst Year: 1999-2000 GE Capital Services India, AIFACS

More information

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D, MUMBAI. Before Shri B R Baskaran, AM & Shri Amit Shukla, JM

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D, MUMBAI. Before Shri B R Baskaran, AM & Shri Amit Shukla, JM IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D, MUMBAI Before Shri B R Baskaran, AM & Shri Amit Shukla, JM ITA No.1284/Mum/2013 Assessment Year : 2009-10 Dharmayug Investments Ltd. The Times of

More information

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH 'B' NEW DELHI. ITA Nos.2337 & 4337/Del/2010 Assessment Years: &

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH 'B' NEW DELHI. ITA Nos.2337 & 4337/Del/2010 Assessment Years: & IN THE INCOME TAX APPELLATE TRIBUNAL BENCH 'B' NEW DELHI ITA Nos.2337 & 4337/Del/2010 Assessment Years: 2006-07 & 2007-2008 DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(1), NEW DELHI Vs M/s ENERGY INFRASTRUCTURE

More information

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER INCOME TAX OFFICER, WARSD 15(3), NEW DELHI ROOM NO.

More information

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA Nos.2220

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA Nos.2220 IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER (Assessment Years : 2009-10 & 2010-11) Asstt. Commissioner of Income

More information

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA No. 1743/Hyd/2013 Assessment Year : 2009-10 Bellwether

More information

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE A BENCH, BANGALORE

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE A BENCH, BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE A BENCH, BANGALORE BEFORE SMT P.MADHAVI DEVI, JUDICIAL MEMBER AND SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER ITA Nos.220 & 1043(BNG.)/2013 (Assessment year

More information

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D, MUMBAI. Before Shri B R Baskaran, AM & Shri Amit Shukla, JM

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D, MUMBAI. Before Shri B R Baskaran, AM & Shri Amit Shukla, JM IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D, MUMBAI Before Shri B R Baskaran, AM & Shri Amit Shukla, JM ITA Nos.3317/Mum/2009 & Assessment Year : 2007-08 Raptakos Brett & Co. Ltd., 21 A, Mittal

More information

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD. TAX APPEAL NO. 93 of 2000

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD. TAX APPEAL NO. 93 of 2000 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 93 of 2000 FOR APPROVAL AND SIGNATURE: HONOURABLE MR.JUSTICE KS JHAVERI and HONOURABLE MR.JUSTICE K.J.THAKER ================================================================

More information

with ITA No.66/2011 % Decision Delivered On: JANUARY 20, VERSUS ORIENT CERAMICS & INDS. LTD. VERSUS

with ITA No.66/2011 % Decision Delivered On: JANUARY 20, VERSUS ORIENT CERAMICS & INDS. LTD. VERSUS * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No.65 of 2011 with ITA No.66/2011 % Decision Delivered On: JANUARY 20, 2011. 1) ITA No.65 of 2011 COMMISSIONER OF INCOME TAX... Appellant through : Mr. Anupam

More information

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI % DECIDED ON: versus

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI % DECIDED ON: versus $~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI % DECIDED ON: 25.02.2015 + ITA 117/2015 JOINT INVESTMENTS PVT LTD... Appellant Through: Mr. Piyush Kaushik, Advocate. versus COMMISSIONER OF INCOME TAX...

More information

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE. BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE. BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA No.726/Bang/2014 (Assessment year: 2005-06) M/s.B & B Infotech

More information

IN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE S SUJATHA ITA NO.

IN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE S SUJATHA ITA NO. 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15 TH DAY OF FEBRUARY 2016 BETWEEN: PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE S SUJATHA ITA NO. 303/2015 1. Principle

More information

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA. ITA No.450/Ag/2015 Assessment Year:

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA. ITA No.450/Ag/2015 Assessment Year: 1 IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA MEHROTRA, ACCOUNTANT MEMBER ITA No.450/Ag/2015 Assessment Year:2009-2010 ITO (TDS),

More information

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B BENCH BEFORE SHRI B.R.MITTAL(JUDICIAL MEMBER) AND SHRI RAJENDRA (ACCOUNTANT MEMBER)

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B BENCH BEFORE SHRI B.R.MITTAL(JUDICIAL MEMBER) AND SHRI RAJENDRA (ACCOUNTANT MEMBER) IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B BENCH BEFORE SHRI B.R.MITTAL(JUDICIAL MEMBER) AND SHRI RAJENDRA (ACCOUNTANT MEMBER) Assessment Year: 1999-2000 Bennett Coleman & Co.Ltd., The Times

More information

IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, KOLKATA IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, KOLKATA Before : Shri M. Balaganesh, Accountant Member, and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A Nos. 714 to 718/Kol/2011 A.Ys 2001-02 to 2005-06

More information

IN THE ITAT BANGALORE BENCH C. Vinay Mishra. Assistant Commissioner of Income-tax. IT Appeal No. 895 (Bang.) of s.p. no. 124 (Bang.

IN THE ITAT BANGALORE BENCH C. Vinay Mishra. Assistant Commissioner of Income-tax. IT Appeal No. 895 (Bang.) of s.p. no. 124 (Bang. IN THE ITAT BANGALORE BENCH C Vinay Mishra v. Assistant Commissioner of Income-tax IT Appeal No. 895 (Bang.) of 2012 s.p. no. 124 (Bang.) of 2012 [ASSESSMENT YEAR 2009-10] OCTOBER 12, 2012 ORDER Jason

More information

IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA. Before Shri Shamim Yahya (Accountant Member), and Shri George Mathan (Judicial Member)

IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA. Before Shri Shamim Yahya (Accountant Member), and Shri George Mathan (Judicial Member) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA Before Shri Shamim Yahya (Accountant Member), and Shri George Mathan (Judicial Member) I.T.A. No. 718/Kol. / 2014 Assessment year : 2011-2012

More information

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI BEFORE Dr. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No. 305/Mds/2013 (Assessment Year: 2009-10) Deputy Commissioner

More information

COMMISSIONER OF INCOME TAX vs. APAR INDUSTRIES LTD.

COMMISSIONER OF INCOME TAX vs. APAR INDUSTRIES LTD. /feedback.html /library.html COMMISSIONER OF INCOME TAX vs. APAR INDUSTRIES LTD. HIGH COURT OF BOMBAY IT Appeal No. 1036 of 2009 Dr. D.Y. Chandrachud & J.P. Devadhar, JJ. 6th April, 2010 (2010) 231 CTR

More information

IN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON BLE MR. JUSTICE N.KUMAR AND THE HON BLE MR. JUSTICE B.SREENIVASE GOWDA

IN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON BLE MR. JUSTICE N.KUMAR AND THE HON BLE MR. JUSTICE B.SREENIVASE GOWDA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25 TH DAY OF MARCH 2015 PRESENT THE HON BLE MR. JUSTICE N.KUMAR AND THE HON BLE MR. JUSTICE B.SREENIVASE GOWDA I.T.A.No.879/2008 c/w I.T.A.Nos.882/2008,

More information

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C : MUMBAI : O R D E R :

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C : MUMBAI : O R D E R : IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C : MUMBAI BEFORE SHRI P.M. JAGTAP (AM) AND SHRI R.S. PADVEKAR (JM) (Asstt. Year : 2005-06) M/s Pik Pen Private Limited Appellant 7, Parsian Building,

More information

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: H : NEW DELHI BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: H : NEW DELHI BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: H : NEW DELHI BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA No. 1322 /Del/2012 Assessment Year: 2003-04 Asstt.

More information

IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH B BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER

IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH B BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH B BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA No.971/Bang/2015 (Asst. Year 2011-12 ) M/s Sevasadan

More information

2 2. Whether in the facts and circumstances of the case the Ld. CIT(A) has erred in law in holding hat there was no negative cash balance and that the

2 2. Whether in the facts and circumstances of the case the Ld. CIT(A) has erred in law in holding hat there was no negative cash balance and that the IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SHRI G. D. AGRAWAL, HON BLE VICE-PRESIDENT AND SHRI C. M. GARG, HON BLE JUDICIAL MEMBER (Assessment Year-2009-10) Income Tax Officer

More information

2 sake of congruence, brevity and convenience these are being disposed off by this common order. 2. Briefly stated, the facts of the case are that Lat

2 sake of congruence, brevity and convenience these are being disposed off by this common order. 2. Briefly stated, the facts of the case are that Lat IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH: JODHPUR (BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER) ITA No. 228/Jodh/2014 [A.Y. 1998-1999] ITA No. 229/Jodh/2014

More information

ITA No.1495/Hyd/10 Four soft Limited, Hyd. ============================

ITA No.1495/Hyd/10 Four soft Limited, Hyd. ============================ IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD Before Shri. G.C. Gupta, Vice President and Shri. Akber Basha, Accountant Member ITA No. 1495/HYD/2010 (Assessment year 2006-07) M/s. Four

More information

2. Briefly stated facts of the case are that the assessee. is an AOP being the Apex body of consumers co-operative

2. Briefly stated facts of the case are that the assessee. is an AOP being the Apex body of consumers co-operative IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, B, MUMBAI BEFORE S/SHRI D.K.AGARWAL (JM) AND RAJENDRA SINGH(A.M) ITA No.5828/Mum/2008 (Assessment Year:2005-06) Income Tax Officer, 13(2)(2), Room No.412,

More information

* IN THE HIGH COURT OF DELHI AT NEW DELHI

* IN THE HIGH COURT OF DELHI AT NEW DELHI * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No. 328/2008 Reserved on : July 23, 2009 Date of decision : July 24, 2009 COMMISSIONER OF INCOME TAX... Appellant. Through: Ms. P.L. Bansal with Ms. Anshul

More information

IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH B BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI N V VASUDEVAN, JUDICIAL MEMBER

IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH B BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI N V VASUDEVAN, JUDICIAL MEMBER Page 1 of 13 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH B BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI N V VASUDEVAN, JUDICIAL MEMBER (Asst. year 2005-06) M/s Synopsys International

More information

I.T.A. No.695/Mum/2012 (Assessment Year : )

I.T.A. No.695/Mum/2012 (Assessment Year : ) IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE SHRI H.L. KARWA, PRESIDENT AND SHRI N.K. BILLAIYA, AM The ITO (TDS) 3 (5), 10 th Floor, Smt. K.G. Mittal Ayurvedic Hospital Bldg., Charni Road

More information

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E : NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E : NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E : NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2006-07 M/s. Ujagar Holdings Pvt. Ltd., 8-D,

More information

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SH. G.C. GUPTA, VICE PRESIDENT AND SH. INTURI RAMA RAO, ACCOUNTANT MEMBER.

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SH. G.C. GUPTA, VICE PRESIDENT AND SH. INTURI RAMA RAO, ACCOUNTANT MEMBER. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SH. G.C. GUPTA, VICE PRESIDENT AND SH. INTURI RAMA RAO, ACCOUNTANT MEMBER. I.T.A Nos. 1766 to 1768/Del/2015 Assessment Years-2011-12

More information

IN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MRS. JUSTICE S.SUJATHA ITA NO.

IN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MRS. JUSTICE S.SUJATHA ITA NO. 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24 TH DAY OF FEBRUARY, 2015 BETWEEN: PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MRS. JUSTICE S.SUJATHA ITA NO.22/2011 1. COMMISSIONER

More information

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `F : NEW DELHI BEFORE SHRI G.E. VEERABHADRAPPA, VICE PRESIDENT AND SHRI C.L.SETHI, JUDICIAL MEMBER.

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `F : NEW DELHI BEFORE SHRI G.E. VEERABHADRAPPA, VICE PRESIDENT AND SHRI C.L.SETHI, JUDICIAL MEMBER. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `F : NEW DELHI BEFORE SHRI G.E. VEERABHADRAPPA, VICE PRESIDENT AND SHRI C.L.SETHI, JUDICIAL MEMBER. I.T. A. No.4931/Del/2010 Assessment Year: 2007-08 Quippo

More information

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI D BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI VIJAY PAL RAO, JM & SHRI RAJENDRA, AM

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI D BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI VIJAY PAL RAO, JM & SHRI RAJENDRA, AM IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI D BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI VIJAY PAL RAO, JM & SHRI RAJENDRA, AM Reliance Industrial Infrastructure Ltd 5 th Floor, NKM International House 178

More information

IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income-tax) Original Side. I.T.A. No.201 of 2003

IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income-tax) Original Side. I.T.A. No.201 of 2003 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income-tax) Original Side PRESENT: The Hon ble JUSTICE KALYAN JYOTI SENGUPTA AND The Hon ble JUSTICE JOYMALYA BAGCHI I.T.A. No.201 of 2003 Md. Serajuddin

More information

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 14 + ITA 557/2015. versus CORAM: DR. JUSTICE S.MURALIDHAR MR. JUSTICE VIBHU BAKHRU O R D E R %

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 14 + ITA 557/2015. versus CORAM: DR. JUSTICE S.MURALIDHAR MR. JUSTICE VIBHU BAKHRU O R D E R % $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 14 + ITA 557/2015 COPERION IDEAL PRIVATE LIMITED... Appellant Through: Mr. Salil Kapoor and Mr. Sumit Lalchandani, Advocates. versus COMMISSIONER OF INCOME

More information

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER ITA No. 842/HYD/2012 Assessment Year: 2007-08,

More information

IN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE S SUJATHA ITA NO.

IN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE S SUJATHA ITA NO. 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16 TH DAY OF FEBRUARY 2016 BETWEEN: PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE S SUJATHA ITA NO.205 OF 2015 1.

More information

IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX MATTER. ITA No.798 /2007. Judgment reserved on: 27th March, 2008

IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX MATTER. ITA No.798 /2007. Judgment reserved on: 27th March, 2008 IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX MATTER ITA No.798 /2007 Judgment reserved on: 27th March, 2008 Judgment delivered on:7th April, 2008 Commissioner of Income Tax Delhi-II, New

More information

Loreal India P. Ltd, Mumbai vs Department Of Income Tax on 12 April, 2012

Loreal India P. Ltd, Mumbai vs Department Of Income Tax on 12 April, 2012 Income Tax Appellate Tribunal - Mumbai Loreal India P. Ltd, Mumbai vs Department Of Income Tax on 12 April, 2012 IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH 'L' BENCH BEFORE SHRI B.R.MITTAL(JUDICIAL

More information

ASSISTANT COMMISSIONER OF INCOME TAX vs. TVS MOTORS COMPANY LTD.

ASSISTANT COMMISSIONER OF INCOME TAX vs. TVS MOTORS COMPANY LTD. ASSISTANT COMMISSIONER OF INCOME TAX vs. TVS MOTORS COMPANY LTD. ITAT, CHENNAI 'D' BENCH T.R. Sood, A.M. & Vijay Pal Rao, J.M. ITA No. 491/Mad/2008; Asst. yr. 2004-05 9th April, 2009 (2011) 137 TTJ (Chennai)

More information

IN INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G MUMBAI. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. RAJENDRA, ACCOUNTANT MEMBER

IN INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G MUMBAI. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. RAJENDRA, ACCOUNTANT MEMBER IN INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G MUMBAI. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. RAJENDRA, ACCOUNTANT MEMBER ITA No.5335/M/2014 Assessment Year: 2007-08 PAN : AABCA8679F Dy. Commr.

More information

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH I, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH I, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH I, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER Assessment Year: 2005-06 DCIT, Cir. 6(1), R.No.506, 5 th

More information

2 the order passed by the AO dated for AY , on the following grounds:- 1 : Re.: Treating the reimbursement of the expenses as income

2 the order passed by the AO dated for AY , on the following grounds:- 1 : Re.: Treating the reimbursement of the expenses as income IN THE INCOME TAX APPELLATE TRIBUNAL "L" Bench, Mumbai Shri C.N. Prasad (Judicial Member) & Before Shri Ashwani Taneja (Accountant Member) ITA No.4659/Mum/2014-2009-10 ITA No.385/Mum/2016-2011-12 Dy.CIT

More information

IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT. Judgment delivered on : ITA Nos. 697/2007, 698/2007 & 699/2007.

IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT. Judgment delivered on : ITA Nos. 697/2007, 698/2007 & 699/2007. IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT Judgment delivered on : 06.03.2009 ITA Nos. 697/2007, 698/2007 & 699/2007 ESTER INDUSTRIES LIMITED... Appellant versus COMMISSIONER OF INCOME

More information

IN THE INCOME TAX APPELLATE TRIBUNAL Special Bench, Mumbai Before S/Shri G.S. Pannu (AM), Joginder Singh (JM) & B.R. Baskaran (AM)

IN THE INCOME TAX APPELLATE TRIBUNAL Special Bench, Mumbai Before S/Shri G.S. Pannu (AM), Joginder Singh (JM) & B.R. Baskaran (AM) IN THE INCOME TAX APPELLATE TRIBUNAL Special Bench, Mumbai Before S/Shri G.S. Pannu (AM), Joginder Singh (JM) & B.R. Baskaran (AM) I.T.A. No. 6304/Mum/2012 (Assessment Year 2008-09) M/s. Deepak Sales &

More information

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, AM AND SHRI MAHAVIR SINGH, JM

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, AM AND SHRI MAHAVIR SINGH, JM IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, AM AND SHRI MAHAVIR SINGH, JM (Assessment Year: 2009-10) Deputy Commissioner of Income-tax- 10(1), Mumbai.455, Aayakar Bhavan,

More information

A Fresh look at disallowances u/s 14A of Income Tax Act - By CA. K.K.Chhaparia

A Fresh look at disallowances u/s 14A of Income Tax Act - By CA. K.K.Chhaparia A Fresh look at disallowances u/s 14A of Income Tax Act - By CA. K.K.Chhaparia Now a days, every assessee who is doing investment or trading in shares are getting hit hard by the impact of section 14A.

More information

ITA no. 3279/Mum./2008 (Assessment Year : ) Revenue by : Mr. Ajit Kumar Jain Assessee by : Mr. Firoze B. Andhyarujina

ITA no. 3279/Mum./2008 (Assessment Year : ) Revenue by : Mr. Ajit Kumar Jain Assessee by : Mr. Firoze B. Andhyarujina IN THE INCOME TAX APPELLATE TRIBUNAL L BENCH, MUMBAI BEFORE SHRI B.R. MITTAL, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA no. 3279/Mum./2008 (Assessment Year : 2003-04) Dy. Commissioner

More information

THE HIGH COURT OF DELHI AT NEW DELHI

THE HIGH COURT OF DELHI AT NEW DELHI THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 21.02.2013 + ITA 1237/2011 COMMISSIONER OF INCOME TAX GITA DUGGAL versus... Appellant... Respondent Advocates who appeared in this case: For

More information

ITA no.5661/mum./2016 (Assessment Year: )

ITA no.5661/mum./2016 (Assessment Year: ) IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER (Assessment Year: 2012-13) Balgopal trust, 17 A, Shree Niketan 6 th

More information

IN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON'BLE MR.JUSTICE DILIP B.BHOSALE AND THE HON'BLE MR.JUSTICE B.MANOHAR ITA NO.

IN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON'BLE MR.JUSTICE DILIP B.BHOSALE AND THE HON'BLE MR.JUSTICE B.MANOHAR ITA NO. 1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 05 TH DAY OF MARCH 2014 PRESENT THE HON'BLE MR.JUSTICE DILIP B.BHOSALE AND THE HON'BLE MR.JUSTICE B.MANOHAR BETWEEN: ITA NO.828/2007 H.Raghavendra

More information

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 607/2015. versus AND ITA 608/2015. versus

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 607/2015. versus AND ITA 608/2015. versus $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 12. + ITA 607/2015 PR. COMMISSIONER OFINCOME TAX... Appellant Through: Mr. Kamal Sawhney, Senior Standing counsel with Mr. Raghvendra Singh and Mr.Shikhar Garg,

More information

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA No. 131/Bang/2010 Assessment year : 2004-05 Intel

More information

THE COMMISSIONER OF INCOME TAX DELHI IV... Appellant Through: Mr. Sanjeev Sabharwal, Advocate VERSUS

THE COMMISSIONER OF INCOME TAX DELHI IV... Appellant Through: Mr. Sanjeev Sabharwal, Advocate VERSUS IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT ITA NO.1192/2011 Reserved on : 8th November, 2011. Date of Decision : 21st November, 2011. THE COMMISSIONER OF INCOME TAX DELHI IV... Appellant

More information

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI. Before Shri G S Pannu, Accountant Member & Shri Ram Lal Negi, Judicial Member

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI. Before Shri G S Pannu, Accountant Member & Shri Ram Lal Negi, Judicial Member IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI Before Shri G S Pannu, Accountant Member & Shri Ram Lal Negi, Judicial Member Assessment Year : 2010-11 Ambuja Cements Limited (Formerly known

More information

IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT: INCOME TAX MATTER. Judgment delivered on : ITR Nos. 159 to 161 /1988

IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT: INCOME TAX MATTER. Judgment delivered on : ITR Nos. 159 to 161 /1988 IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT: INCOME TAX MATTER Judgment delivered on : 09.07.2008 ITR Nos. 159 to 161 /1988 M/S DELHI INTER EXPORTS PVT LTD... Appellant versus THE COMMISSIONER OF INCOME

More information

Section 14A and Rule 8D

Section 14A and Rule 8D Special Story recent Controversies in income tax assessments Sameer G. Dalal, Advocate Section 14A and Rule 8D When the case of an assessee is selected for scrutiny, it is always the endeavour of the Assessing

More information

ALLAHABAD HIGH COURT. COMMISSIONER OF INCOME-TAX Versus PRABHU DAYAL AND BROTHERS

ALLAHABAD HIGH COURT. COMMISSIONER OF INCOME-TAX Versus PRABHU DAYAL AND BROTHERS ALLAHABAD HIGH COURT COMMISSIONER OF INCOME-TAX Versus PRABHU DAYAL AND BROTHERS Compulsory Audit of Accounts Failure Section 44AB read with 271B - circular dated June 19, 1985 ITAT hold that in view of

More information

Commissioner of Income-Tax Vs. Punjab Chemical & Crop Protection Ltd

Commissioner of Income-Tax Vs. Punjab Chemical & Crop Protection Ltd Commissioner of Income-Tax Vs. Punjab Chemical & Crop Protection Ltd Judgement: 1. Ajay Kumar Mittal, J. - This appeal has been preferred by the Revenue under section 260A of the Income-tax Act, 1961 (in

More information

CIT v. Reliance Petroproducts (P) Ltd. ()

CIT v. Reliance Petroproducts (P) Ltd. () (2010) 322 ITR 0158 :(2010) 032 (I) ITCL 0600 :(2010) 230 CTR 0320 :(2010) 036 DTR 0449 CIT v. Reliance Petroproducts (P) Ltd. () INCOME TAX ACT, 1961 --Penalty under section 271(1)(c)--Inaccurate particulars

More information

IN THE HIGH COURT OF KARNATAKA AT BANGALORE. Dated this the 17 th day of June 2014 PRESENT THE HON BLE MR. JUSTICE N KUMAR

IN THE HIGH COURT OF KARNATAKA AT BANGALORE. Dated this the 17 th day of June 2014 PRESENT THE HON BLE MR. JUSTICE N KUMAR IN THE HIGH COURT OF KARNATAKA AT BANGALORE Dated this the 17 th day of June 2014 PRESENT THE HON BLE MR. JUSTICE N KUMAR AND THE HON BLE MR. JUSTICE B. MANOHAR ITA No. 578 of 2008 BETWEEN: 1. The Commissioner

More information

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F NEW DELHI BEFORE SHRI R.P.TOLANI, JM AND SHRI J.SUDHAKAR REDDY, AM ITA no. 3452/

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F NEW DELHI BEFORE SHRI R.P.TOLANI, JM AND SHRI J.SUDHAKAR REDDY, AM ITA no. 3452/ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F NEW DELHI BEFORE SHRI R.P.TOLANI, JM AND SHRI J.SUDHAKAR REDDY, AM ITA no. 3452/Del/2011 Assessment Year : 2007-08 ACIT, Circle 48(1) vs. Robert Arthur

More information

Vs. Deputy Commissioner of Income Tax Circle 2, Agra Respondent

Vs. Deputy Commissioner of Income Tax Circle 2, Agra Respondent IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA [Coram : Pramod Kumar AM and Joginder Singh JM] I.T.A. No.: 176/Agra/2013 Assessment year:2008-09 Raj Kumari Agarwal (Deceased; through legal heir

More information

ITA No.129 & 329/Kol/2016 M/s Bhoruka Investment Ltd. A.Y [Before Hon ble Sri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM]

ITA No.129 & 329/Kol/2016 M/s Bhoruka Investment Ltd. A.Y [Before Hon ble Sri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM] ITA No.129 & 329/Kol/2016 M/s Bhoruka Investment Ltd. A.Y.2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [Before Hon ble Sri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM] I.T.A No.129/Kol/2016

More information

IN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON'BLE MR.JUSTICE N.KUMAR AND THE HON'BLE MR.JUSTICE B.MANOHAR ITA NO.

IN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON'BLE MR.JUSTICE N.KUMAR AND THE HON'BLE MR.JUSTICE B.MANOHAR ITA NO. 1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 17 TH DAY OF NOVEMBER 2014 PRESENT THE HON'BLE MR.JUSTICE N.KUMAR AND THE HON'BLE MR.JUSTICE B.MANOHAR BETWEEN: ITA NO.223/2009 Shri.R.S.Sharma,

More information

ITA No.681 & 824/Kol/2015-M/s. Kalyani Barter (P)Ltd. A.Y

ITA No.681 & 824/Kol/2015-M/s. Kalyani Barter (P)Ltd. A.Y ITA No.681 & 824/Kol/2015-M/s. Kalyani Barter (P)Ltd. A.Y.2010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA Before Hon ble Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra

More information

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI E BENCH, NEW DELHI. [Coram: Pramod Kumar AM and A. T. Varkey JM]

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI E BENCH, NEW DELHI. [Coram: Pramod Kumar AM and A. T. Varkey JM] IN THE INCOME TAX APPELLATE TRIBUNAL DELHI E BENCH, NEW DELHI [Coram: Pramod Kumar AM and A. T. Varkey JM] Page 1 of 11 Minda Sai Limited C/o R N Saraf & Co 2659/2, Gurudwara Road, Karol Bagh New Delhi

More information

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G, MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G, MUMBAI IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER O/o. Income Tax Officer 2(1)(1) Room

More information

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOLKATA. [Before Shri Mahavir Singh, JM & Shri Shamim Yahya, AM] C.O. No.

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOLKATA. [Before Shri Mahavir Singh, JM & Shri Shamim Yahya, AM] C.O. No. आयकर अप ल य अध करण, य यप ठ C क लक त, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOLKATA (सम )Before मह व र स ह, य य क सद य एव /and श म म य हय य, ल ख सद य) [Before Shri Mahavir Singh, JM & Shri Shamim

More information

Pr. Commissioner of Income Tax 3, Aayakar Bhavan, M.K. Road,

Pr. Commissioner of Income Tax 3, Aayakar Bhavan, M.K. Road, IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.487 OF 2015 Pr. Commissioner of Income Tax 3, Aayakar Bhavan, M.K. Road, Mumbai 400 020. Versus M/s.

More information

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A : NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI H.S. SIDHU, JUDICIAL MEMBER ITA No.49

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A : NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI H.S. SIDHU, JUDICIAL MEMBER ITA No.49 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A : NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI H.S. SIDHU, JUDICIAL MEMBER ITA No.4980/Del/2013 Assessment Year : 2008-09 09 Assistant

More information

O/TAXAP/561/2013 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD. TAX APPEAL NO. 561 of 2013

O/TAXAP/561/2013 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD. TAX APPEAL NO. 561 of 2013 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 561 of 2013 ================================================================ COMMISSIONER OF INCOME TAX VI...Appellant(s) Versus MADHAV ENTERPRISE

More information

2 of section 50C are applicable to the case of the assessee rather the correct provisions of section 54/54F are applicable and further erred in holdin

2 of section 50C are applicable to the case of the assessee rather the correct provisions of section 54/54F are applicable and further erred in holdin 1 INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER And SHRI R.C. SHARMA, ACCOUNTANT MEMBER ITA No. 112/Ind/2013 A.Y. 2005-06 Shri Paramjeet Singh Chhabra Indore

More information

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, D, MUMBAI BEFORE SHRI R.S.SYAL, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, D, MUMBAI BEFORE SHRI R.S.SYAL, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, D, MUMBAI BEFORE SHRI R.S.SYAL, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA No. 2210/Mum/2010 (Assessment Years: 2006-07) Renu Hingorani

More information

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 637 of 2013 With TAX APPEAL NO. 1711 of 2009 With TAX APPEAL NO. 2577 of 2009 With TAX APPEAL NO. 925 of 2010 With TAX APPEAL NO. 949 of 2010 With

More information

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH L MUMBAI. ITA No.7349/Mum/2004 Assessment year Mumbai. Vs. ITA No.7574/Mum/2004. Vs.

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH L MUMBAI. ITA No.7349/Mum/2004 Assessment year Mumbai. Vs. ITA No.7574/Mum/2004. Vs. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH L MUMBAI BEFORE SHRI P.M. JAGTAP (AM) AND SMT. ASHA VIJAYARAGHAVAN (JM) PAN-AABCS 9229H ITA No.7349/Mum/2004 Assessment year-2003-04 ITA No.7574/Mum/2004

More information

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. ITA No. 217 of 2002 Date of decision Commissioner of Income Tax(Central) Ludhiana

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. ITA No. 217 of 2002 Date of decision Commissioner of Income Tax(Central) Ludhiana ITA 217 of 2002 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. ITA No. 217 of 2002 Date of decision 17.4.2012 Commissioner of Income Tax(Central) Ludhiana. Appellant Versus M/s Punjab Breweries

More information

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH G NEW DELHI SHRI I.C. SUDHIR, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH G NEW DELHI SHRI I.C. SUDHIR, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH G NEW DELHI BEFORE : SHRI I.C. SUDHIR, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 2976/Del./2013 Asstt. Year : 2009-10 Silicon Graphics

More information

I.T. A. No. 2228/AHD/2012 (Assessment Year: ) PAN: AABCK5078Q

I.T. A. No. 2228/AHD/2012 (Assessment Year: ) PAN: AABCK5078Q 1 ITA No 2228/A/2012. A.Y. 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD (BEFORE SHRI MUKUL KR. SHRAWAT J.M. & SHRI ANIL CHATURVEDI, A.M.) I.T. A. No. 2228/AHD/2012 (Assessment Year:2008-09)

More information

Vs. Date of hearing : Date of Pronouncement : O R D E R

Vs. Date of hearing : Date of Pronouncement : O R D E R IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH F, MUMBAI BEFORE SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. 5720/Mum/2011 Assessment Year : 2004-05 M/s. Forever

More information

IN THE INCME TAX APPELLATE TRIBUNAL, C BENCH, KOLKATA. Before : Shri M. Balaganesh, Accountant Member, and Shri S.S. Viswanethra Ravi, Judicial Member

IN THE INCME TAX APPELLATE TRIBUNAL, C BENCH, KOLKATA. Before : Shri M. Balaganesh, Accountant Member, and Shri S.S. Viswanethra Ravi, Judicial Member IN THE INCME TAX APPELLATE TRIBUNAL, C BENCH, KOLKATA Before : Shri M. Balaganesh, Accountant Member, and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 1185/Kol/2012 A.Y. 2008-09 I.T.O Ward 1(1),

More information

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBE

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBE IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER ITA No.195/LKW/2011 Assessment Year:2006-07 Income

More information

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHE A, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHE A, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHE A, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER M/s Malpani Estates, S.No.150, Malpani House, Indira Gandhi Marg,

More information

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH B, KOLKATA [Before Shri N.V.Vasudevan, JM & Shri Waseem Ahmed, AM]

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH B, KOLKATA [Before Shri N.V.Vasudevan, JM & Shri Waseem Ahmed, AM] IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH B, KOLKATA [Before Shri N.V.Vasudevan, JM & Shri Waseem Ahmed, AM] ITA No.267/Kol/2013 Assessment Year : 2009-10 (APPELLANT ) (RESPONDENT) I.T.O., Ward-2 (3)

More information

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. [Coram: Pramod Kumar AM and A.D. Jain JM]

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. [Coram: Pramod Kumar AM and A.D. Jain JM] Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR [Coram: Pramod Kumar AM and A.D. Jain JM] I.T.A. No.90/Asr /2015 Assessment year: 2013-14 Sibia Healthcare Private Limited..Appellant

More information

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI B BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI VIJAY PAL RAO, JM & SHRI N. K. BILLAIYA, AM ORDER

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI B BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI VIJAY PAL RAO, JM & SHRI N. K. BILLAIYA, AM ORDER IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI B BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI VIJAY PAL RAO, JM & SHRI N. K. BILLAIYA, AM STAY APPLICATION No. 293/Mum/2013 (Arising out of ITA No.6678/M/2013 Asst

More information

FARAD CONTINUATION SHEET No. IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH AT NAGPUR

FARAD CONTINUATION SHEET No. IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH AT NAGPUR 1 ITL18 17 FARAD CONTINUATION SHEET No. IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH AT NAGPUR INCOME TAX APPEAL NO. 18/2017 (SANJAY BIMALCHAND JAIN L/H SHANTIDEVI BIMALCHAND JAIN VERSUS THE

More information

2 O R D E R PER SAKTIJIT DEY, J.M. Aforesaid appeal of the assessee is against assessment order dated 31 st January 2017, passed under section 143(3)

2 O R D E R PER SAKTIJIT DEY, J.M. Aforesaid appeal of the assessee is against assessment order dated 31 st January 2017, passed under section 143(3) IN THE INCOME TAX APPELLATE TRIBUNAL L BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA no.1113/mum./2017 (Assessment Year : 2013 14) C/o Deloitte Haskins

More information

CIT vs. Manjula J. Shah - [2013] 355 ITR 474 (Bombay) 1

CIT vs. Manjula J. Shah - [2013] 355 ITR 474 (Bombay) 1 CIT vs. Manjula J. Shah - [2013] 355 ITR 474 (Bombay) 1 Where capital asset is acquired under a will or gift, indexed cost of acquisition is calculated with reference to year in which previous owner first

More information