119 (Kerala) and DCIT, Circle-12, Kolkata v. Bengal Chemicals & Pharmaceuticals Ltd.

10 Taxmann.com 26Reported decision2011#16383 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2016 to 2021.

Judgments citing 119 (Kerala) and DCIT, Circle-12, Kolkata v. Bengal Chemicals & Pharmaceuticals Ltd.

M/S Course5 Intelligence Pvt. Ltd vs. The Income Tax Officer

Appeals stand disposed of, as indicated above

ITA/389/2014HC Karnataka01 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 10ASection 195Section 2Section 260Section 260ASection 36Section 40

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS. JUSTICE S. SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.389/2014 C/W I.T.A. No.392/2014 IN I.T.A.No.389/2014: BETWEEN: M/s. COURSE5 INTELLIGENCE PVT. LTD., (FORMERLY KNOWN AS CROSS-TAB MARKETING SERVICES PRIVATE LIMITED), BUILDING 2A, EMBASSY TECH VILLAGE, GROUND FLOOR, DEVARABEESANAHALLI, OUTER RING ROAD, BANGALORE-560 103. REP. BY ITS FINANCE CONTROLLER MR.CHANDRAKANTH RAO, AGED 36 YEARS S/O LATE SRI. S.M.RAO. … APPELLANT (CAUS…

M/S Altisource Business Solutions Pvt. Ltd., Bangalore vs. ACIT, Bangalore

In the result appeal filed by assessee stands allowed partly as indicated hereinabove

ITA 208/BANG/2016[2011-12]Status: DisposedITAT Bangalore02 Jul 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.208/Bang/2016 Assessment Year : 2011-12

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Shri Shishir Srivastava, CIT
Section 143Section 144C(13)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.208/Bang/2016 Assessment Year : 2011-12 M/s Altisource Business Asst. Commissioner of Solutions Pvt.Ltd., Income-Tax, Pritech Park,Survey number Circle -1(1)(1), 51 to 64/4,Block Number- Vs. Bangalore. 12,3rd Floor A wing,Bellandur village,Sarjapur Marathahalli Outer Ring Road, Bangalore-560103. PAN – AAACO9467A APPELLANT RESPONDENT IT(TP)A No.209/Bang/2016 Assessment Year : 2011-12 Asst. Commissioner of M/s Altisource Business Income-Tax, Solutions Pvt.Ltd…

M/S. Kalinga Institute of Training for Security & Consultancy Services, Balasore vs. ITO, Ward-1, Balasore

In the result, both appeals of the assessee are allowed

ITA 436/CTK/2017[2012-13]Status: DisposedITAT Cuttack28 Dec 2017AY 2012-13
For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri D.K.Pradhan, DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER आयकर अपीऱ सं./ITA No.435&436/CTK/2017 (नििाारण वषा / Assessment Year :2011-2012 & 2012-2013) M/s Kalinga Institute of Training Vs. ITO, Ward-1 Balasore For Security & Consultancy Services, Brit Market Complex, 2nd Floor, Block-C, O.T. Road, Balasore-756001 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AAIFX 6549 E (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्ााररती की ओर से /Assessee by : Shri P.R.Mohanty, AR राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की…

M/S. Kalinga Institute of Training for Security & Consultancy Services, Balasore vs. ITO, Ward-1, Balasore

In the result, both appeals of the assessee are allowed

ITA 435/CTK/2017[2011-12]Status: DisposedITAT Cuttack28 Dec 2017AY 2011-12
For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri D.K.Pradhan, DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER आयकर अपीऱ सं./ITA No.435&436/CTK/2017 (नििाारण वषा / Assessment Year :2011-2012 & 2012-2013) M/s Kalinga Institute of Training Vs. ITO, Ward-1 Balasore For Security & Consultancy Services, Brit Market Complex, 2nd Floor, Block-C, O.T. Road, Balasore-756001 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AAIFX 6549 E (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्ााररती की ओर से /Assessee by : Shri P.R.Mohanty, AR राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की…

ITO 8(3)(3), Mumbai vs. Tricom India Ltd, Mumbai

In the result, the revenue’s appeal is dismissed

ITA 4981/MUM/2013[2005-06]Status: DisposedITAT Mumbai05 Aug 2016AY 2005-06

Bench: Shri Rajendra, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./ I.T.A. No. 4981/Mum/2013 ("नधा"रण वष" / Assessment Year: 2005-06)

For Appellant: Shri Ankit V. Sudha Shah
Section 143(3)Section 2Section 2(24)(x)Section 36Section 43B

…me tax Act, 1961 was not adjudicated by the Apex Court." 4. "On the facts and in the circumstances of the case and in law, the CIT(A) erred in ignoring the ratio laid down by the judicial pronouncements in DCIT vs Bengal Chemicals & Pharmaceuticals Ltd.(2011) 10 Taxmann.com 26 (Kol.) and JCIT Vs ITC Ltd(2008) (112 ITD 57 (Kol.) (SB), wherein after differentiating the judgment in the case of Alom Extrusions Ltd., it was held that deductibility of Employee's Contribution payments to PF & ESIC is only governed by the provisions of section 36(1 )(va) and that the provisions of section 43B do not apply to the impugned…