107 (Bang), Dabur India Ltd. v. ACIT (ITAT, Mum) 145 lTD 175 and CIT Vs Goetze (India) Ltd. (Del)

97 DTR 169Reported decision#16323 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2020.

Judgments citing 107 (Bang), Dabur India Ltd. v. ACIT (ITAT, Mum) 145 lTD 175 and CIT Vs Goetze (India) Ltd. (Del)

SIVA INDUSTRIES AND HOLDINGS LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

ITA 1973/CHNY/2016[2010-11]Status: HeardITAT Chennai21 Jan 2020AY 2010-11

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

Section 250(6)

…eting the addition to book profits overlooking Expl. 1(f) to sec. 11 5JB and the decision of ITAT, Bangalore bench in DCIT Vs M/s Sobha Developers 58 taxmann.com 107 (Bang), Dabur India Ltd. Vs ACIT (ITAT, Mum) 145 lTD 175 and CIT Vs Goetze (India) Ltd. (Del) 97 DTR 169? 6. For these and other grounds that may be adduced at the time of hearing, it is prayed that the order of the learned CIT(A) may be set aside and that of the Assessing Officer restored on the above issues.” 16. The ld DR assailed the order of Learned CIT(A) on the above lines and pleaded to allow the Revenue’s appeal. Since none was present for…

DCIT, CHENNAI vs. SIVA VENTURES LTD., CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

ITA 1421/CHNY/2016[2008-2009]Status: DisposedITAT Chennai21 Jan 2020AY 2008-2009

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

Section 250(6)

…eting the addition to book profits overlooking Expl. 1(f) to sec. 11 5JB and the decision of ITAT, Bangalore bench in DCIT Vs M/s Sobha Developers 58 taxmann.com 107 (Bang), Dabur India Ltd. Vs ACIT (ITAT, Mum) 145 lTD 175 and CIT Vs Goetze (India) Ltd. (Del) 97 DTR 169? 6. For these and other grounds that may be adduced at the time of hearing, it is prayed that the order of the learned CIT(A) may be set aside and that of the Assessing Officer restored on the above issues.” 16. The ld DR assailed the order of Learned CIT(A) on the above lines and pleaded to allow the Revenue’s appeal. Since none was present for…

DCIT, CHENNAI vs. SIVA VENTURES LIMITED, CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

ITA 663/CHNY/2015[2010-11]Status: DisposedITAT Chennai21 Jan 2020AY 2010-11

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

Section 250(6)

…eting the addition to book profits overlooking Expl. 1(f) to sec. 11 5JB and the decision of ITAT, Bangalore bench in DCIT Vs M/s Sobha Developers 58 taxmann.com 107 (Bang), Dabur India Ltd. Vs ACIT (ITAT, Mum) 145 lTD 175 and CIT Vs Goetze (India) Ltd. (Del) 97 DTR 169? 6. For these and other grounds that may be adduced at the time of hearing, it is prayed that the order of the learned CIT(A) may be set aside and that of the Assessing Officer restored on the above issues.” 16. The ld DR assailed the order of Learned CIT(A) on the above lines and pleaded to allow the Revenue’s appeal. Since none was present for…

DCIT, CHENNAI vs. SIVA VENTURES LTD., CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

ITA 1075/CHNY/2014[2009-10]Status: DisposedITAT Chennai21 Jan 2020AY 2009-10

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

Section 250(6)

…eting the addition to book profits overlooking Expl. 1(f) to sec. 11 5JB and the decision of ITAT, Bangalore bench in DCIT Vs M/s Sobha Developers 58 taxmann.com 107 (Bang), Dabur India Ltd. Vs ACIT (ITAT, Mum) 145 lTD 175 and CIT Vs Goetze (India) Ltd. (Del) 97 DTR 169? 6. For these and other grounds that may be adduced at the time of hearing, it is prayed that the order of the learned CIT(A) may be set aside and that of the Assessing Officer restored on the above issues.” 16. The ld DR assailed the order of Learned CIT(A) on the above lines and pleaded to allow the Revenue’s appeal. Since none was present for…

SVL LIMITED,CHENNAI vs. ITO CORPORATE WARD 6(3), CHENNAI

In the result, the appeal filed by the Revenue in ITA

ITA 3004/CHNY/2017[2014-15]Status: DisposedITAT Chennai16 Sept 2019AY 2014-15

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Mr. M.Srinivasa Rao, CIT
Section 115JSection 143(3)Section 14A

…e incurred to earn exempt income even though cl.(f) Explanation 1 to Sec.115JB specifically provides for it. 2.5) The Ld CIT(A) erred in not following the decisions in Hindustan Construction Co Ltd., Vs DCIT (ITAT) MUM 145 ITD 175 and CIT Vs Goetz (India) Ltd 97 DTR 169 and Dabur India Ltd Vs ACIT(ITAT,Mum)145 ITD 175 on identical issue of addition u/s.115JB and whether such an act makes the order of Tribunal perverse in the eyes of law and on facts. 2.6) The Ld CIT(A) erred in directing the AO to examine the addition on account of u/s.14A amount even though, in earlier years department appeals are pending before…

DCIT CORPORATE CIRCLE 6(2), CHENNAI vs. SVL LIMITED, CHENNAI

In the result, the appeal filed by the Revenue in ITA

ITA 2734/CHNY/2017[2014-15]Status: DisposedITAT Chennai16 Sept 2019AY 2014-15

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Mr. M.Srinivasa Rao, CIT
Section 115JSection 143(3)Section 14A

…e incurred to earn exempt income even though cl.(f) Explanation 1 to Sec.115JB specifically provides for it. 2.5) The Ld CIT(A) erred in not following the decisions in Hindustan Construction Co Ltd., Vs DCIT (ITAT) MUM 145 ITD 175 and CIT Vs Goetz (India) Ltd 97 DTR 169 and Dabur India Ltd Vs ACIT(ITAT,Mum)145 ITD 175 on identical issue of addition u/s.115JB and whether such an act makes the order of Tribunal perverse in the eyes of law and on facts. 2.6) The Ld CIT(A) erred in directing the AO to examine the addition on account of u/s.14A amount even though, in earlier years department appeals are pending before…

107 (Bang), Dabur India Ltd. v. ACIT (ITAT, Mum) 145 lTD 175 and CIT Vs Goetze (India) Ltd. (Del) (97 DTR 169) — Cited in 6 Judgments | BharatTax