123 ITR 429 (SC); 2. Triveni Engineering Works Ltd. v. CITv

320 ITR 170High Court2010#24473 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2024.

Judgments citing 123 ITR 429 (SC); 2. Triveni Engineering Works Ltd. v. CITv

Friends Timber Pvt. Ltd, Nagpur vs. Assistant Commissioner of Income Tax, Nagpur

In the result, appeal filed by the assessee is dismissed

ITA 120/NAG/2021[2014-15]Status: DisposedITAT Nagpur24 Sept 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Abhay Y. Marathe

…see, through its Authorised Representative, relied upon the following case laws:– 1. Mahalaxmi Sugar Mills v/s CIT, [1980] 123 ITR 429 (SC); 2. Triveni Engineering Works Ltd. v/s CITv [1983] 144 ITR 732 (All.) 3. CIT v/s H.P. State Forest Corporation, [2010] 320 ITR 170 (HP); 4. Lachmandas Mathuradas v/s CIT, [2002] 254 ITR 799 (SC); and 5. DCIT v/s Messee Dusseldorf India (P) Ltd., [2010] 129 TTJ (Del.) (UO) 81. 5. The Assessing Officer, however, considering the submissions of the assessee and the above case laws, held that the aforesaid case laws are altogether different from facts of this case. He held that f…

DCIT 2(2), Mumbai vs. Paresh Construction & Foundations P.Ltd, Mumbai

ITA 6850/MUM/2012[2008-09]Status: DisposedITAT Mumbai04 Apr 2018AY 2008-09
For Appellant: Shri Vipul JoshiFor Respondent: Shri Rajat Mittal - DR
Section 143(1)Section 143(3)Section 254(1)

…आयकर अपीलीय अिधकरण यकर अपीलीय अिधकरण यकर अपीलीय अिधकरण, , , , मुंबई यकर अपीलीय अिधकरण मुंबई मुंबई “सी मुंबई सी सी” ” ” ” खंडपीठ सी खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “C” Bench Mumbai सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं एवं रा मलाल नेगी, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं रा रामलाल नेगी रा मलाल नेगी मलाल नेगी "याियक "याियक सद"य सद"य Before S/Sh. Rajendra, Accountant Member & Ramlal Negi, Judicial Member आयकर अपील अपील संसंसंसं./I.T.A. No. 6850/Mum/2012, िनधा"रण िनधा"रण वष" वष" /Assessment Year:2008-09 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण…

ACIT vs. M/Scineplex Pvt. Ltd

In the result, the appeal is allowed for statistical purposes,

ITA 1673/BANG/2013[2010-11]Status: DisposedITAT Bangalore30 Oct 2015AY 2010-11

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri Sunil Kumar Agarwala, JCIT
Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE ‘C’ BENCH, BANGALORE BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA No.1673(BNG.)/2013 (Assessment year : 2010-11) The Asst. Commissioner of Income-tax Circle-2(1), Mangalore Appellant Vs M/s Cineplex Private Limited, 2-17-1508/31, ‘Bharath Mall’, Bejai, Mangalore-575 004 Pan No.AACCC5030H Respondent And C.O.No.54(BNG)/2014 (In ITA No.1673(BNG)/2013) (Assessment year : 2010-11) (By Assessee) Revenue by : Shri Sunil Kumar Agarwala, JCIT Assessee by : Smt. Sheetal, Advocate Date of hearing : 19-10-2015 Date of prono…