177 ITR 443 (Bom.), CIT v. Bishambar Dayal & Co.

202 ITR 40Income Tax Appellate Tribunal1993#15252 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2017.

Judgments citing 177 ITR 443 (Bom.), CIT v. Bishambar Dayal & Co.

ITO, WD-10(1), Kolkata vs. M/S Gourangalal Chatterjee Constructions Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1429/KOL/2015[2011-2012]Status: DisposedITAT Kolkata21 Sept 2017AY 2011-2012

Bench: Hon’Ble Shri N.V. Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 1425- 1429/Kol/2015 Assessment Years : 2006-07, 2008-09 To 2011-12

For Appellant: Shri Kalyan Nath, Addl. CITFor Respondent: Shri D.S. Damle, FCA
Section 144Section 147Section 44A

…84] 148 ITR 478 (Punj. & Har.), CIT v. Arun Textile [1991] 192 ITR 700 (Guj.), CIT v. Shri Someshwar Sahakari Sakhar Karkhana Ltd. [1989] 177 ITR 443 (Bom.), CIT v. Bishambar Dayal & Co. [1994] 21O ITR 118 (All.), Chopra Bros. (India) (P.) Ltd. v. ITO [1993] 202 ITR 40 (Chd. Trib.), CIT v. Jain Construction Co. [2000] 110 Taxman 156 (Raj.) 10. As regards allowability of interest and bank charges the same is covered by the order of the Third Member ITAT Chandigarh in-the case of ITA No.760/Kol/2012-A-AM M/s. Gourangalal Chatterjee Construction 4 Private Ltd Income-tax Officer v. Nikka Ram Sanjeev Kumar [1999] 69…

ITO, WD-10(1), Kolkata vs. M/S Gourangalal Chatterjee Constructions Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1428/KOL/2015[2010-2011]Status: DisposedITAT Kolkata21 Sept 2017AY 2010-2011

Bench: Hon’Ble Shri N.V. Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 1425- 1429/Kol/2015 Assessment Years : 2006-07, 2008-09 To 2011-12

For Appellant: Shri Kalyan Nath, Addl. CITFor Respondent: Shri D.S. Damle, FCA
Section 144Section 147Section 44A

…84] 148 ITR 478 (Punj. & Har.), CIT v. Arun Textile [1991] 192 ITR 700 (Guj.), CIT v. Shri Someshwar Sahakari Sakhar Karkhana Ltd. [1989] 177 ITR 443 (Bom.), CIT v. Bishambar Dayal & Co. [1994] 21O ITR 118 (All.), Chopra Bros. (India) (P.) Ltd. v. ITO [1993] 202 ITR 40 (Chd. Trib.), CIT v. Jain Construction Co. [2000] 110 Taxman 156 (Raj.) 10. As regards allowability of interest and bank charges the same is covered by the order of the Third Member ITAT Chandigarh in-the case of ITA No.760/Kol/2012-A-AM M/s. Gourangalal Chatterjee Construction 4 Private Ltd Income-tax Officer v. Nikka Ram Sanjeev Kumar [1999] 69…

ITO, WD-10(1), Kolkata vs. M/S Gourangalal Chatterjee Constructions Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1427/KOL/2015[2009-2010]Status: DisposedITAT Kolkata21 Sept 2017AY 2009-2010

Bench: Hon’Ble Shri N.V. Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 1425- 1429/Kol/2015 Assessment Years : 2006-07, 2008-09 To 2011-12

For Appellant: Shri Kalyan Nath, Addl. CITFor Respondent: Shri D.S. Damle, FCA
Section 144Section 147Section 44A

…84] 148 ITR 478 (Punj. & Har.), CIT v. Arun Textile [1991] 192 ITR 700 (Guj.), CIT v. Shri Someshwar Sahakari Sakhar Karkhana Ltd. [1989] 177 ITR 443 (Bom.), CIT v. Bishambar Dayal & Co. [1994] 21O ITR 118 (All.), Chopra Bros. (India) (P.) Ltd. v. ITO [1993] 202 ITR 40 (Chd. Trib.), CIT v. Jain Construction Co. [2000] 110 Taxman 156 (Raj.) 10. As regards allowability of interest and bank charges the same is covered by the order of the Third Member ITAT Chandigarh in-the case of ITA No.760/Kol/2012-A-AM M/s. Gourangalal Chatterjee Construction 4 Private Ltd Income-tax Officer v. Nikka Ram Sanjeev Kumar [1999] 69…

ITO, WD-10(1), Kolkata vs. M/S Gourangalal Chatterjee Constructions Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1426/KOL/2015[2008-09]Status: DisposedITAT Kolkata21 Sept 2017AY 2008-09

Bench: Hon’Ble Shri N.V. Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 1425- 1429/Kol/2015 Assessment Years : 2006-07, 2008-09 To 2011-12

For Appellant: Shri Kalyan Nath, Addl. CITFor Respondent: Shri D.S. Damle, FCA
Section 144Section 147Section 44A

…84] 148 ITR 478 (Punj. & Har.), CIT v. Arun Textile [1991] 192 ITR 700 (Guj.), CIT v. Shri Someshwar Sahakari Sakhar Karkhana Ltd. [1989] 177 ITR 443 (Bom.), CIT v. Bishambar Dayal & Co. [1994] 21O ITR 118 (All.), Chopra Bros. (India) (P.) Ltd. v. ITO [1993] 202 ITR 40 (Chd. Trib.), CIT v. Jain Construction Co. [2000] 110 Taxman 156 (Raj.) 10. As regards allowability of interest and bank charges the same is covered by the order of the Third Member ITAT Chandigarh in-the case of ITA No.760/Kol/2012-A-AM M/s. Gourangalal Chatterjee Construction 4 Private Ltd Income-tax Officer v. Nikka Ram Sanjeev Kumar [1999] 69…

ITO, WD-10(1), Kolkata vs. M/S Gourangalal Chatterjee Constructions Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1425/KOL/2015[2006-07]Status: DisposedITAT Kolkata21 Sept 2017AY 2006-07

Bench: Hon’Ble Shri N.V. Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 1425- 1429/Kol/2015 Assessment Years : 2006-07, 2008-09 To 2011-12

For Appellant: Shri Kalyan Nath, Addl. CITFor Respondent: Shri D.S. Damle, FCA
Section 144Section 147Section 44A

…84] 148 ITR 478 (Punj. & Har.), CIT v. Arun Textile [1991] 192 ITR 700 (Guj.), CIT v. Shri Someshwar Sahakari Sakhar Karkhana Ltd. [1989] 177 ITR 443 (Bom.), CIT v. Bishambar Dayal & Co. [1994] 21O ITR 118 (All.), Chopra Bros. (India) (P.) Ltd. v. ITO [1993] 202 ITR 40 (Chd. Trib.), CIT v. Jain Construction Co. [2000] 110 Taxman 156 (Raj.) 10. As regards allowability of interest and bank charges the same is covered by the order of the Third Member ITAT Chandigarh in-the case of ITA No.760/Kol/2012-A-AM M/s. Gourangalal Chatterjee Construction 4 Private Ltd Income-tax Officer v. Nikka Ram Sanjeev Kumar [1999] 69…

ACIT, Circle-10, Kolkata vs. M/S Gourangalal Chatterjee, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 760/KOL/2012[2007-08]Status: DisposedITAT Kolkata20 Jan 2016AY 2007-08

Bench: : Shri M. Balaganesh

For Appellant: Shri P.B. Pramanick, JCIT, ld. Sr.DRFor Respondent: Shri D.S Damle, FCA
Section 143(3)Section 145Section 44A

…984] 148 ITR 478 (Punj. & Har.), CIT v. Arun Textile [1991] 192 ITR 700 (Guj.), CIT v. Shri Someshwar Sahakari Sakhar Karkhana Ltd. [1989] 177 ITR 443 (Bom.), CIT v. Bishambar Dayal & Co. [1994] 21O ITR 118 (All.), Chopra Bros. (India) (P.) Ltd. v. ITO [1993] 202 ITR 40 (Chd. Trib.), CIT v. Jain Construction Co. [2000] 110 Taxman 156 (Raj.) 10. As regards allowability of interest and bank charges the same is covered by the order of the Third Member ITAT Chandigarh in-the case of ITA No.760/Kol/2012-A-AM 4 M/s. Gourangalal Chatterjee Construction lncome-tax Officer v. Nikka Ram Sanjeev Kumar [1999] 69 ITD 195 (C…