1. CIT v. Sterling Foods

142 Taxmann 5High Court2005#5417 most cited
21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 10BSection 143(3)Section 14ASection 250Section 37(1)Section 80IASection 36(1)(iii)Section 8D

Issues it is cited on

section 198section 80absection 10bsection 145aeligible businesssection 14a(2)section 80hhsection 80isection 80asection 80iaenduring benefitsection 36(1)(iii)

Judgments citing 1. CIT v. Sterling Foods

DCIT Cen Cir 1(4), Mumbai vs. Essel Mining & Industries Ltd, Kolkatta

In the result, the appeals filed by the Revenue are dismissed and appeals filed by the Assessee are partly allowed

ITA 480/MUM/2017[2012-13]Status: DisposedITAT Kolkata23 Jan 2025AY 2012-13
Section 10BSection 143(3)Section 14ASection 250Section 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 2092/Kol/2014 Assessment Year: 2011-12 Essel Mining & Industries Limited, Industry House, 18th Floor, 10 Camac Street, Kolkata - 700017 [PAN: AAACE6607L] .....................…...…………….... Appellant vs. Deputy Commissioner of Income Tax Circle-5, Kolkata Aayakar Bhawan, P-17, Chowringhee Square, Kolkata - 700069 ...............…..….................... Respondent I.T.A. No. 2430/Kol/2016 Assessment Year: 2012-13 Essel Mining & Industries Limited, Industry House, 18th Fl…

Essel Mining & Industries Limited, Kolkatta vs. DCIT Central Circle - 1(4), Mumbai

In the result, the appeals filed by the Revenue are dismissed and appeals filed by the Assessee are partly allowed

ITA 2430/KOL/2016[2012-13]Status: DisposedITAT Kolkata23 Jan 2025AY 2012-13

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 10BSection 143(3)Section 14ASection 250Section 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 2092/Kol/2014 Assessment Year: 2011-12 Essel Mining & Industries Limited, Industry House, 18th Floor, 10 Camac Street, Kolkata - 700017 [PAN: AAACE6607L] .....................…...…………….... Appellant vs. Deputy Commissioner of Income Tax Circle-5, Kolkata Aayakar Bhawan, P-17, Chowringhee Square, Kolkata - 700069 ...............…..….................... Respondent I.T.A. No. 2430/Kol/2016 Assessment Year: 2012-13 Essel Mining & Industries Limited, Industry House, 18th Fl…

DCIT Cen Cir 1(4), Mumbai vs. Essel Mining & Industries Ltd, Kolkatta

In the result, the appeals filed by the Revenue are dismissed and appeals filed by the Assessee are partly allowed

ITA 373/MUM/2015[2011-12]Status: DisposedITAT Kolkata23 Jan 2025AY 2011-12

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 10BSection 143(3)Section 14ASection 250Section 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 2092/Kol/2014 Assessment Year: 2011-12 Essel Mining & Industries Limited, Industry House, 18th Floor, 10 Camac Street, Kolkata - 700017 [PAN: AAACE6607L] .....................…...…………….... Appellant vs. Deputy Commissioner of Income Tax Circle-5, Kolkata Aayakar Bhawan, P-17, Chowringhee Square, Kolkata - 700069 ...............…..….................... Respondent I.T.A. No. 2430/Kol/2016 Assessment Year: 2012-13 Essel Mining & Industries Limited, Industry House, 18th Fl…

Essel Mining & Industries Limited, Kolkata vs. DCIT, Circle-5, Kolkata

In the result, the appeals filed by the Revenue are dismissed and appeals filed by the Assessee are partly allowed

ITA 2092/KOL/2014[2011-2012]Status: DisposedITAT Kolkata23 Jan 2025AY 2011-2012

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 10BSection 143(3)Section 14ASection 250Section 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 2092/Kol/2014 Assessment Year: 2011-12 Essel Mining & Industries Limited, Industry House, 18th Floor, 10 Camac Street, Kolkata - 700017 [PAN: AAACE6607L] .....................…...…………….... Appellant vs. Deputy Commissioner of Income Tax Circle-5, Kolkata Aayakar Bhawan, P-17, Chowringhee Square, Kolkata - 700069 ...............…..….................... Respondent I.T.A. No. 2430/Kol/2016 Assessment Year: 2012-13 Essel Mining & Industries Limited, Industry House, 18th Fl…

ACIT 1(1), Mumbai vs. Blue Star Ltd, Mumbai

In the result, the appeal filed by the assessee is partly allowed and the appeal filed

ITA 5550/MUM/2011[2006-07]Status: DisposedITAT Mumbai30 Nov 2023AY 2006-07

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Blue Star Ltd. The Addl. Cit, Range 1(1), Kasturi Building, Mohan T Advani Aaykar Bhavan, Mumbai Vs. Chowk, Jamshedji Tata Road, Mumbai-400 020 Pan/Gir No. Aaacb 4487 D (Assessee) (Revenue) : The Addl. Cit, Range 1(1), Blue Star Ltd. Aaykar Bhavan, Mumbai Kasturi Building, Mohan T Advani Vs. Chowk, Jamshedji Tata Road, Mumbai-400 020 Pan/Gir No. Aaacb 4487 D (Revenue) : (Assessee)

For Appellant: Shri Niraj Sheth
Section 115Section 145ASection 250Section 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Blue Star Ltd. The Addl. CIT, Range 1(1), Kasturi Building, Mohan T Advani Aaykar Bhavan, Mumbai Vs. Chowk, Jamshedji Tata Road, Mumbai-400 020 PAN/GIR No. AAACB 4487 D (Assessee) (Revenue) : The Addl. CIT, Range 1(1), Blue Star Ltd. Aaykar Bhavan, Mumbai Kasturi Building, Mohan T Advani Vs. Chowk, Jamshedji Tata Road, Mumbai-400 020 PAN/GIR No. AAACB 4487 D (Revenue) : (Assessee) Assessee by : Shri Niraj Sheth : Shri S Srinivasu Revenue by Date of Hearing : 04.09.2023 Date of Pronouncement :…

Blue Star Ltd, Mumbai vs. Addl CIT RG 1(1), Mumbai

In the result, the appeal filed by the assessee is partly allowed and the appeal filed

ITA 4792/MUM/2011[2006-07]Status: DisposedITAT Mumbai30 Nov 2023AY 2006-07

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Blue Star Ltd. The Addl. Cit, Range 1(1), Kasturi Building, Mohan T Advani Aaykar Bhavan, Mumbai Vs. Chowk, Jamshedji Tata Road, Mumbai-400 020 Pan/Gir No. Aaacb 4487 D (Assessee) (Revenue) : The Addl. Cit, Range 1(1), Blue Star Ltd. Aaykar Bhavan, Mumbai Kasturi Building, Mohan T Advani Vs. Chowk, Jamshedji Tata Road, Mumbai-400 020 Pan/Gir No. Aaacb 4487 D (Revenue) : (Assessee)

For Appellant: Shri Niraj Sheth
Section 115Section 145ASection 250Section 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Blue Star Ltd. The Addl. CIT, Range 1(1), Kasturi Building, Mohan T Advani Aaykar Bhavan, Mumbai Vs. Chowk, Jamshedji Tata Road, Mumbai-400 020 PAN/GIR No. AAACB 4487 D (Assessee) (Revenue) : The Addl. CIT, Range 1(1), Blue Star Ltd. Aaykar Bhavan, Mumbai Kasturi Building, Mohan T Advani Vs. Chowk, Jamshedji Tata Road, Mumbai-400 020 PAN/GIR No. AAACB 4487 D (Revenue) : (Assessee) Assessee by : Shri Niraj Sheth : Shri S Srinivasu Revenue by Date of Hearing : 04.09.2023 Date of Pronouncement :…

Svp Industries Ltd., New Delhi vs. ACIT, Circle- 22(2), New Delhi

In the result, the appeals of the assessee are partly allowed in the manner as indicated above

ITA 4026/DEL/2019[2013-14]Status: DisposedITAT Delhi13 Oct 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & M.Balaganesh

For Appellant: Shri M.P Rastogi, AdvFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 14ASection 80ASection 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND M.BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 4025 & 4026/Del/2019 Assessment Years: 2012-13 & 2013-14 M/s SVP Industries Ltd., The ACIT Circle 22(2), New Delhi 59/15, Ground Floor, Satyam House, Ravidas Marg, Kalkaji, New Delhi vs. 110019 PAN AAECS 3637 C (Appellant) (Respondent) For Assessee : Shri M.P Rastogi, Adv. For Revenue : Shri Vipul Kashyap, Sr. DR Date of Hearing : 19.07.2023 Date of Pronouncement : 13.10.2023 ORDER PER CHANDRA MOHAN GARG, J.M. These appeals have been filed against the order o…

Svp Industries Ltd., New Delhi vs. ACIT Circle-22(2), New Delhi

In the result, the appeals of the assessee are partly allowed in the manner as indicated above

ITA 4025/DEL/2019[2012-13]Status: DisposedITAT Delhi13 Oct 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & M.Balaganesh

For Appellant: Shri M.P Rastogi, AdvFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 14ASection 80ASection 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND M.BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 4025 & 4026/Del/2019 Assessment Years: 2012-13 & 2013-14 M/s SVP Industries Ltd., The ACIT Circle 22(2), New Delhi 59/15, Ground Floor, Satyam House, Ravidas Marg, Kalkaji, New Delhi vs. 110019 PAN AAECS 3637 C (Appellant) (Respondent) For Assessee : Shri M.P Rastogi, Adv. For Revenue : Shri Vipul Kashyap, Sr. DR Date of Hearing : 19.07.2023 Date of Pronouncement : 13.10.2023 ORDER PER CHANDRA MOHAN GARG, J.M. These appeals have been filed against the order o…

M/S. Hindustan Lever Ltd vs. The Dy CIT 1(1)

ITA 1039/MUM/2005[1999-2000]Status: DisposedITAT Mumbai02 Dec 2022AY 1999-2000
For Appellant: Shri Nishant Thakkar &For Respondent: Shri Sandeep Raj
Section 143(3)Section 80Section 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Hindustan Unilever Limited, (formerly Hindustan Lever Limited), Unilever House, B.D. Sawant Marg, Chakala, Andheri (East), Mumbai – 400099 [PAN: AAACH1004N] ……………… Appellant Vs Assistant Commissioner of Income Tax, Range 1(1)(1), Mumbai, Room No. 579, 5th Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 ……………. Respondent Dy. Commissioner of Income Tax, Circle 1(1)(1), Mumbai, Room No. 579, 5th Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 ……………… Appellant Hindustan Lever Limited,…

DCIT, Cir-5, Kolkata vs. M/S Essel Mining & Industries Ltd., Kolkata

In the result, the appeals of assessee are partly allowed and that of revenue are dismissed

ITA 1294/KOL/2014[2010-2011]Status: DisposedITAT Kolkata21 Aug 2018AY 2010-2011

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 10(34)Section 14A

…Essel Mining & Industries Ltd., AYs 2009-10 & 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1069/Kol/2013 Assessment Year: 2009-10 & I.T.A. No. 1004/Kol/2014 Assessment Year: 2010-11 Essel Mining & Industries Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACE6607L) Circle-5, Kolkata. Appellant Respondent & I.T.A. No. 2064/Kol/2013 Assessment Year: 2009-10 & I.T.A. No. 1294/Kol/2014 Assessment Year: 2010-11 Deputy C…

Essel Mining & Industries Ltd., Kolkata vs. DCIT, Cir-5, Kolkata

In the result, the appeals of assessee are partly allowed and that of revenue are dismissed

ITA 1004/KOL/2014[2010-2011]Status: DisposedITAT Kolkata21 Aug 2018AY 2010-2011

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 10(34)Section 14A

…Essel Mining & Industries Ltd., AYs 2009-10 & 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1069/Kol/2013 Assessment Year: 2009-10 & I.T.A. No. 1004/Kol/2014 Assessment Year: 2010-11 Essel Mining & Industries Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACE6607L) Circle-5, Kolkata. Appellant Respondent & I.T.A. No. 2064/Kol/2013 Assessment Year: 2009-10 & I.T.A. No. 1294/Kol/2014 Assessment Year: 2010-11 Deputy C…

D.C.I.T Cir - 5, Kolkata vs. M/S Essel Mining & Industries Ltd., Kolkata

In the result, the appeals of assessee are partly allowed and that of revenue are dismissed

ITA 2064/KOL/2013[2009-10]Status: DisposedITAT Kolkata21 Aug 2018AY 2009-10

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 10(34)Section 14A

…Essel Mining & Industries Ltd., AYs 2009-10 & 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1069/Kol/2013 Assessment Year: 2009-10 & I.T.A. No. 1004/Kol/2014 Assessment Year: 2010-11 Essel Mining & Industries Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACE6607L) Circle-5, Kolkata. Appellant Respondent & I.T.A. No. 2064/Kol/2013 Assessment Year: 2009-10 & I.T.A. No. 1294/Kol/2014 Assessment Year: 2010-11 Deputy C…

Essel Mining & Industries Limited, Kolkata vs. D.C.I.T Cir - 5, Kolkata

In the result, the appeals of assessee are partly allowed and that of revenue are dismissed

ITA 1069/KOL/2013[2009-10]Status: DisposedITAT Kolkata21 Aug 2018AY 2009-10

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 10(34)Section 14A

…Essel Mining & Industries Ltd., AYs 2009-10 & 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1069/Kol/2013 Assessment Year: 2009-10 & I.T.A. No. 1004/Kol/2014 Assessment Year: 2010-11 Essel Mining & Industries Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACE6607L) Circle-5, Kolkata. Appellant Respondent & I.T.A. No. 2064/Kol/2013 Assessment Year: 2009-10 & I.T.A. No. 1294/Kol/2014 Assessment Year: 2010-11 Deputy C…

Dr.Reddy'S Laboratories Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-17(1), Hyderabad

In the result, we hold that the Tax Authorities were not justified in apportioning R & D expenditure and ESOP cost to the units which claimed exemption u/s 10B, 80IB and 80IC of the Act

ITA 1846/HYD/2017[2010-11]Status: DisposedITAT Hyderabad08 Jun 2018AY 2010-11

Bench: Shri D. Manmohan & Shri S. Rifaur Rahman

For Appellant: Shri S.P. ChidambaramFor Respondent: Shri J. Siri Kumar, CIT-DR
Section 10ASection 10BSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” BENCH: HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA. Nos.1844 to 1846/Hyd/2017 Assessment Years:2008-09 to 2010-11 Dr. Reddy’s Laboratories vs. DCIT, Limited, Circle-17(1), Hyderabad. Hyderabad. PAN: AAACD7999Q (Appellant) (Respondent) For Assessee: Shri S.P. Chidambaram For Revenue : Shri J. Siri Kumar, CIT-DR Date of Hearing : 23.05.2018 Date of Pronouncement : 08.06.2018 ORDER PER BENCH: These three appeals, filed at the instance of the assessee- company, are directed against the consolidated order…

Dr.Reddy'S Laboratories Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-17(1), Hyderabad

In the result, we hold that the Tax Authorities were not justified in apportioning R & D expenditure and ESOP cost to the units which claimed exemption u/s 10B, 80IB and 80IC of the Act

ITA 1845/HYD/2017[2009-10]Status: DisposedITAT Hyderabad08 Jun 2018AY 2009-10

Bench: Shri D. Manmohan & Shri S. Rifaur Rahman

For Appellant: Shri S.P. ChidambaramFor Respondent: Shri J. Siri Kumar, CIT-DR
Section 10ASection 10BSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” BENCH: HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA. Nos.1844 to 1846/Hyd/2017 Assessment Years:2008-09 to 2010-11 Dr. Reddy’s Laboratories vs. DCIT, Limited, Circle-17(1), Hyderabad. Hyderabad. PAN: AAACD7999Q (Appellant) (Respondent) For Assessee: Shri S.P. Chidambaram For Revenue : Shri J. Siri Kumar, CIT-DR Date of Hearing : 23.05.2018 Date of Pronouncement : 08.06.2018 ORDER PER BENCH: These three appeals, filed at the instance of the assessee- company, are directed against the consolidated order…

Dr.Reddy'S Laboratories Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-17(1), Hyderabad

In the result, we hold that the Tax Authorities were not justified in apportioning R & D expenditure and ESOP cost to the units which claimed exemption u/s 10B, 80IB and 80IC of the Act

ITA 1844/HYD/2017[2008-09]Status: DisposedITAT Hyderabad08 Jun 2018AY 2008-09

Bench: Shri D. Manmohan & Shri S. Rifaur Rahman

For Appellant: Shri S.P. ChidambaramFor Respondent: Shri J. Siri Kumar, CIT-DR
Section 10ASection 10BSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” BENCH: HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA. Nos.1844 to 1846/Hyd/2017 Assessment Years:2008-09 to 2010-11 Dr. Reddy’s Laboratories vs. DCIT, Limited, Circle-17(1), Hyderabad. Hyderabad. PAN: AAACD7999Q (Appellant) (Respondent) For Assessee: Shri S.P. Chidambaram For Revenue : Shri J. Siri Kumar, CIT-DR Date of Hearing : 23.05.2018 Date of Pronouncement : 08.06.2018 ORDER PER BENCH: These three appeals, filed at the instance of the assessee- company, are directed against the consolidated order…

Vesuvius India Limited, Kolkata vs. DCIT, Circle - 10, Kolkata

ITA 614/KOL/2011[2004-05]Status: DisposedITAT Kolkata28 Dec 2016AY 2004-05
For Appellant: Shri Soumen Adak, FCAFor Respondent: Shri Rajat Kumar Kureel, JCIT Sr. DR
Section 143(3)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A.T.VARKEY, JM & DR. A.L.SAINI, AM आयकर अपील सं./ITA Nos.613&614/Kol/2011 ("नधा"रण वष" /Assessment Year:2003-04 & 2004-05) Vesuvius India Limited, Vs. Dy.Commissioner of Income Tax P-104, Taratolla Road, Circle-10, Kolkata-700088 Kolkata "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACV8995Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee by : Shri Soumen Adak, FCA Revenue by : Shri Rajat Kumar Kureel, JCIT Sr. DR सुनवाई क" तार"ख / Date of Hearing : 19/12/2016 घोषणा क" तार"ख/Date of Pronouncement 28/12/2016 आदेश / O R D E R Per Dr. Arjun Lal S…

Vesuvius India Limited, Kolkata vs. DCIT, Circle - 10, Kolkata

ITA 613/KOL/2011[2003-04]Status: DisposedITAT Kolkata28 Dec 2016AY 2003-04
For Appellant: Shri Soumen Adak, FCAFor Respondent: Shri Rajat Kumar Kureel, JCIT Sr. DR
Section 143(3)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A.T.VARKEY, JM & DR. A.L.SAINI, AM आयकर अपील सं./ITA Nos.613&614/Kol/2011 ("नधा"रण वष" /Assessment Year:2003-04 & 2004-05) Vesuvius India Limited, Vs. Dy.Commissioner of Income Tax P-104, Taratolla Road, Circle-10, Kolkata-700088 Kolkata "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACV8995Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee by : Shri Soumen Adak, FCA Revenue by : Shri Rajat Kumar Kureel, JCIT Sr. DR सुनवाई क" तार"ख / Date of Hearing : 19/12/2016 घोषणा क" तार"ख/Date of Pronouncement 28/12/2016 आदेश / O R D E R Per Dr. Arjun Lal S…

DCIT, Cir-11, Kolkata vs. M/S Graphite India Ltd., Kolkata

In the result, assessee’s appeal is partly allowed

ITA 559/KOL/2008[2003-2004]Status: DisposedITAT Kolkata24 Aug 2016AY 2003-2004

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 80Section 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA No.304-305/Kol/2008 & Assessment Year:2003-04 Graphite India Ltd. Additional Commissioner बनाम 31, Chowringhee Road, of Income Tax, Range-11, / V/s. Kolakta-700 016 Aaykar Bhawan, P-7, [PAN No. AAACC 0457 C] Chowringhee Squre, Kolkata-700 069 DCIT, Circle-11, P-7, M/s Graphite India Ltd., बनाम Chowringhee Square, 31, Chowringhee Road, / V/s. Kolkta-700 069 Kolkaata-16 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Soumen Adak, FCA आवेदक क" ओर से/By Assesse…

Graphite India Ltd., Kolkata vs. ACIT, R-11, Kolkata

In the result, assessee’s appeal is partly allowed

ITA 305/KOL/2008[2003-2004]Status: DisposedITAT Kolkata24 Aug 2016AY 2003-2004

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 80Section 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA No.304-305/Kol/2008 & Assessment Year:2003-04 Graphite India Ltd. Additional Commissioner बनाम 31, Chowringhee Road, of Income Tax, Range-11, / V/s. Kolakta-700 016 Aaykar Bhawan, P-7, [PAN No. AAACC 0457 C] Chowringhee Squre, Kolkata-700 069 DCIT, Circle-11, P-7, M/s Graphite India Ltd., बनाम Chowringhee Square, 31, Chowringhee Road, / V/s. Kolkta-700 069 Kolkaata-16 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Soumen Adak, FCA आवेदक क" ओर से/By Assesse…

1. CIT v. Sterling Foods (142 Taxmann 5) — Cited in 21 Judgments | BharatTax