129taxman 663(Raj.) 5. PKF Finance Ltd. Vs CIT (Pb. & Hry) 6. CIT v. Cosmo Films Ltd.

320 ITR 469Reported decision2010#17647 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2020.

Judgments citing 129taxman 663(Raj.) 5. PKF Finance Ltd. Vs CIT (Pb. & Hry) 6. CIT v. Cosmo Films Ltd.

M/S Fastway Transmission (P) Ltd., Chandigarh vs. DCIT, CC-II, Chandigarh

In the result the captioned appeals of the assessee are

ITA 140/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh28 Apr 2020AY 2015-16

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019
Section 250(6)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “ए ” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी एन. के. सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14 आयकर अपील सं./ ITA No.139/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 आयकर अपील सं./ ITA No.842/Chd/2018 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ ITA No.140/Chd/2019 "नधा"रण वष" / Assessment Year : 2015-16 M/s Fastway Transmission (P) बनाम The A.C.I.T., Ltd., Plot No.17, Ind…

M/S Fastway Transmission (P) Ltd., Chandigarh vs. DCIT, CC-II, Chandigarh

In the result the captioned appeals of the assessee are

ITA 139/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh28 Apr 2020AY 2012-13

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019
Section 250(6)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “ए ” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी एन. के. सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14 आयकर अपील सं./ ITA No.139/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 आयकर अपील सं./ ITA No.842/Chd/2018 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ ITA No.140/Chd/2019 "नधा"रण वष" / Assessment Year : 2015-16 M/s Fastway Transmission (P) बनाम The A.C.I.T., Ltd., Plot No.17, Ind…

M/S Fastway Transmission (P) Ltd., Chandigarh vs. ACIT, Chandigarh

In the result the captioned appeals of the assessee are

ITA 547/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh28 Apr 2020AY 2013-14

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019
Section 250(6)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “ए ” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी एन. के. सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14 आयकर अपील सं./ ITA No.139/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 आयकर अपील सं./ ITA No.842/Chd/2018 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ ITA No.140/Chd/2019 "नधा"रण वष" / Assessment Year : 2015-16 M/s Fastway Transmission (P) बनाम The A.C.I.T., Ltd., Plot No.17, Ind…

ACIT (Cir.) - 6(1)(2), Mumbai vs. Bhandar Power Ltd., Mumbai

In the result, both the appeals of the Revenue are dismissed

ITA 6061/MUM/2016[2010-11]Status: DisposedITAT Mumbai31 May 2019AY 2010-11

Bench: Shri Mahavir Singh & Shri Rajesh Kumar

For Appellant: Shri Anuj Kisnadwala, A.RFor Respondent: Shri Chaudhary Arunkumar Singh, D.R
Section 143(1)Section 143(2)Section 80I

…sed the submissions made by the appellant to justify that it has not resorted to abusive tax planning. In this respect, the appellant has placed reliance on the decision of the Punjab & Haryana High Court in the case of CIT vs. Punjab State Electricity Board, 320 ITR 469 and Porrits and Spencer (Asia) Ltd. vs. CIT, 329 ITR 222 as well as the Hon'ble Supreme Court decision in the case of Vodafone International Holdings B.V. vs. Union of India, 341 ITR 1. The Hon'ble Apex Court has comprehensively dealt with the issue of tax planning visa-vis colourable and abusive tax planning. As a matter of fact, in the present…

Global Trust Bank Ltd., Secunderabad vs. Addl. CIT, Hyderabad

The appeal is partly allowed for statistical purposes

ITA 222/HYD/2001[1997-98]Status: DisposedITAT Delhi28 Jan 2016AY 1997-98

Bench: Shri S.V. Mehrotra & Ms. Suchitra Kamblei.T.A .No.-222/Hyd/2001 A.Y 1997-98

Section 32Section 45(7)

…its that both the grounds are covered in favour of the assessee. In respect of ground no. 1 the Ld. AR submits that it is also covered in favour of assessee by the following orders: a). Judgment of Hon’ble Punjab and Haryana High Court in CIT vs. PSEB [2010] 320 ITR 469 (P &H). P. B pages 18 to 21 submitted on 5/3/2013. b). Order of Ld. CIT(A) Dated 12/12/2002 in assessee’s own case of assessment year 1996-97 copies at Page NO. 41 to 70 of the P.B see relevant page 52 and 53. c). Order of COD dated 25/2/2008 refusing permission to department for appeal to ITAT against above order of Ld. CIT(A). d). Order of Ld.…

129taxman 663(Raj.) 5. PKF Finance Ltd. Vs CIT (Pb. & Hry) 6. CIT v. Cosmo Films Ltd. (320 ITR 469) — Cited in 5 Judgments | BharatTax