(1986) 159 ITR 203 (Bom), Dy. CIT v. Nagarjuna Investment Trust Ltd.

65 ITD 17Income Tax Appellate Tribunal1988#11750 most cited
9

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

Judgments citing (1986) 159 ITR 203 (Bom), Dy. CIT v. Nagarjuna Investment Trust Ltd.

Mc Dermott Eastern Hemisphere Td ( Formelry Known As J. Ray Mc Dermott Eastern Hemisphere Ltd), Mumbai vs. DDIT (It) 3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 7855/MUM/2011[2008-09]Status: DisposedITAT Mumbai06 May 2016AY 2008-09

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…td. (1965) 55 ITR 741 (SC), CWT vs. Ellis Bridge Gymkhana (1977) 143 CTR (SC) 138; (1998) 229 ITR 1 (SC), CIT vs. E.Y. Khambaty (1986) 50 CTR (Bom) 275 : (1986) 159 ITR 203 (Bom), Dy. CIT vs. Nagarjuna Investment Trust Ltd. (1972) 66 TTJ (Hyd)(SB) 33 : (1988) 65 ITD 17 (Hyd)(SB), CIT vs. Mother India Refringeration Airways Ltd. (2002) 175 CTR (Del) 98 applied. ” 7. Similarly the Mumbai D-Bench of the Tribunal in the case of McDermott Etpm Inc. vs. DCIT in ITA No. 2897/Mum/1996, order dated 14th Sept., 2004 reported in 92 ITD 385 (Mumbai) held as follows : “That the assessee can be charged only in accordance with…

J Ray Mcdermott Eastern Hemisphere Ltd, Mumbai vs. DDIT (It) 3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 8720/MUM/2010[2004-05]Status: DisposedITAT Mumbai06 May 2016AY 2004-05

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…td. (1965) 55 ITR 741 (SC), CWT vs. Ellis Bridge Gymkhana (1977) 143 CTR (SC) 138; (1998) 229 ITR 1 (SC), CIT vs. E.Y. Khambaty (1986) 50 CTR (Bom) 275 : (1986) 159 ITR 203 (Bom), Dy. CIT vs. Nagarjuna Investment Trust Ltd. (1972) 66 TTJ (Hyd)(SB) 33 : (1988) 65 ITD 17 (Hyd)(SB), CIT vs. Mother India Refringeration Airways Ltd. (2002) 175 CTR (Del) 98 applied. ” 7. Similarly the Mumbai D-Bench of the Tribunal in the case of McDermott Etpm Inc. vs. DCIT in ITA No. 2897/Mum/1996, order dated 14th Sept., 2004 reported in 92 ITD 385 (Mumbai) held as follows : “That the assessee can be charged only in accordance with…

J Ray Mcdermott Eastrn Hemisphere Ltd, Mumbai vs. DDIT (It) 3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 8718/MUM/2010[2007-08]Status: DisposedITAT Mumbai06 May 2016AY 2007-08

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…td. (1965) 55 ITR 741 (SC), CWT vs. Ellis Bridge Gymkhana (1977) 143 CTR (SC) 138; (1998) 229 ITR 1 (SC), CIT vs. E.Y. Khambaty (1986) 50 CTR (Bom) 275 : (1986) 159 ITR 203 (Bom), Dy. CIT vs. Nagarjuna Investment Trust Ltd. (1972) 66 TTJ (Hyd)(SB) 33 : (1988) 65 ITD 17 (Hyd)(SB), CIT vs. Mother India Refringeration Airways Ltd. (2002) 175 CTR (Del) 98 applied. ” 7. Similarly the Mumbai D-Bench of the Tribunal in the case of McDermott Etpm Inc. vs. DCIT in ITA No. 2897/Mum/1996, order dated 14th Sept., 2004 reported in 92 ITD 385 (Mumbai) held as follows : “That the assessee can be charged only in accordance with…

J Ray Mcdermott Eastrn Hemisphere Ltd, Mumbai vs. DDIT (It), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 8717/MUM/2010[2005-06]Status: DisposedITAT Mumbai06 May 2016AY 2005-06

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…td. (1965) 55 ITR 741 (SC), CWT vs. Ellis Bridge Gymkhana (1977) 143 CTR (SC) 138; (1998) 229 ITR 1 (SC), CIT vs. E.Y. Khambaty (1986) 50 CTR (Bom) 275 : (1986) 159 ITR 203 (Bom), Dy. CIT vs. Nagarjuna Investment Trust Ltd. (1972) 66 TTJ (Hyd)(SB) 33 : (1988) 65 ITD 17 (Hyd)(SB), CIT vs. Mother India Refringeration Airways Ltd. (2002) 175 CTR (Del) 98 applied. ” 7. Similarly the Mumbai D-Bench of the Tribunal in the case of McDermott Etpm Inc. vs. DCIT in ITA No. 2897/Mum/1996, order dated 14th Sept., 2004 reported in 92 ITD 385 (Mumbai) held as follows : “That the assessee can be charged only in accordance with…

J. Ray Mc Dermott Eastern Hemisphere Ltd, Mumbai vs. ADIT (It)-3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 2227/MUM/2009[2002-2003]Status: DisposedITAT Mumbai06 May 2016AY 2002-2003

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…td. (1965) 55 ITR 741 (SC), CWT vs. Ellis Bridge Gymkhana (1977) 143 CTR (SC) 138; (1998) 229 ITR 1 (SC), CIT vs. E.Y. Khambaty (1986) 50 CTR (Bom) 275 : (1986) 159 ITR 203 (Bom), Dy. CIT vs. Nagarjuna Investment Trust Ltd. (1972) 66 TTJ (Hyd)(SB) 33 : (1988) 65 ITD 17 (Hyd)(SB), CIT vs. Mother India Refringeration Airways Ltd. (2002) 175 CTR (Del) 98 applied. ” 7. Similarly the Mumbai D-Bench of the Tribunal in the case of McDermott Etpm Inc. vs. DCIT in ITA No. 2897/Mum/1996, order dated 14th Sept., 2004 reported in 92 ITD 385 (Mumbai) held as follows : “That the assessee can be charged only in accordance with…

J. Ray Mc Dermott Eastern Hemisphere Ltd, Mumbai vs. ADIT (It)-3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 2226/MUM/2009[2000-2001]Status: DisposedITAT Mumbai06 May 2016AY 2000-2001

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…td. (1965) 55 ITR 741 (SC), CWT vs. Ellis Bridge Gymkhana (1977) 143 CTR (SC) 138; (1998) 229 ITR 1 (SC), CIT vs. E.Y. Khambaty (1986) 50 CTR (Bom) 275 : (1986) 159 ITR 203 (Bom), Dy. CIT vs. Nagarjuna Investment Trust Ltd. (1972) 66 TTJ (Hyd)(SB) 33 : (1988) 65 ITD 17 (Hyd)(SB), CIT vs. Mother India Refringeration Airways Ltd. (2002) 175 CTR (Del) 98 applied. ” 7. Similarly the Mumbai D-Bench of the Tribunal in the case of McDermott Etpm Inc. vs. DCIT in ITA No. 2897/Mum/1996, order dated 14th Sept., 2004 reported in 92 ITD 385 (Mumbai) held as follows : “That the assessee can be charged only in accordance with…

M/S. J. Ray Mc Dermott Eastern Hemisphere Ltd, Mumbai vs. The ACIT It 3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 2309/MUM/2006[2002-2003]Status: DisposedITAT Mumbai06 May 2016AY 2002-2003

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…td. (1965) 55 ITR 741 (SC), CWT vs. Ellis Bridge Gymkhana (1977) 143 CTR (SC) 138; (1998) 229 ITR 1 (SC), CIT vs. E.Y. Khambaty (1986) 50 CTR (Bom) 275 : (1986) 159 ITR 203 (Bom), Dy. CIT vs. Nagarjuna Investment Trust Ltd. (1972) 66 TTJ (Hyd)(SB) 33 : (1988) 65 ITD 17 (Hyd)(SB), CIT vs. Mother India Refringeration Airways Ltd. (2002) 175 CTR (Del) 98 applied. ” 7. Similarly the Mumbai D-Bench of the Tribunal in the case of McDermott Etpm Inc. vs. DCIT in ITA No. 2897/Mum/1996, order dated 14th Sept., 2004 reported in 92 ITD 385 (Mumbai) held as follows : “That the assessee can be charged only in accordance with…

J.Ray Mc Dermott Eastern Hemisphere Ltd vs. The Jdit (It) 4

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 5302/MUM/2004[2000-01]Status: DisposedITAT Mumbai06 May 2016AY 2000-01

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…td. (1965) 55 ITR 741 (SC), CWT vs. Ellis Bridge Gymkhana (1977) 143 CTR (SC) 138; (1998) 229 ITR 1 (SC), CIT vs. E.Y. Khambaty (1986) 50 CTR (Bom) 275 : (1986) 159 ITR 203 (Bom), Dy. CIT vs. Nagarjuna Investment Trust Ltd. (1972) 66 TTJ (Hyd)(SB) 33 : (1988) 65 ITD 17 (Hyd)(SB), CIT vs. Mother India Refringeration Airways Ltd. (2002) 175 CTR (Del) 98 applied. ” 7. Similarly the Mumbai D-Bench of the Tribunal in the case of McDermott Etpm Inc. vs. DCIT in ITA No. 2897/Mum/1996, order dated 14th Sept., 2004 reported in 92 ITD 385 (Mumbai) held as follows : “That the assessee can be charged only in accordance with…

Ascendas (India) Private Limited, Chennai vs. ACIT, Chennai

In the result, the appeal of the assessee in ITA

ITA 1255/CHNY/2015[2005-06]Status: DisposedITAT Chennai28 Apr 2016AY 2005-06

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No.1255/Mds/2015 "नधा"रण वष" /Assessment Year : 2005-2006. M/S. Ascendas (India) Private Ltd, Vs. The Assistant Commissioner Of Ist Floor, International Techpark, Income Tax, Pinnacle Building, Corporate Circle I(1) Taramani Road, Taramani, Chennai 600 034. Chennai 600 113. [Pan Aaacj 9055H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Raghunathan Sampath, AdvFor Respondent: Shri. A.V.Sreekanth, IRS, JCIT
Section 143(1)Section 143(2)Section 143(3)

…dings and the pattern of working. The ld. Authorised Representative of the assessee submitted that order of the Assessing Officer is not sustainable and supported his arguments with followings decisions :- (a) ‘’DCIT vs Nagarjuna Investment Trust Ltd (1998) 65 ITD 17 (Hyd) (b) Mysore Minerals Ltd vs. ITO (ITAT Bangalore) (c) R.M.P. Perianna Pillai & Co vs. CIT (1961) 42 ITR 370 (Mad) (d) Pandit Bros. vs. CIT (1954) 26 ITR 159 (Pun) (e) CIT vs. Salitho Ores Ltd. (2010) 344 ITR 161 (Bom) (f) Eastern Investments Ltd vs. CIT (1951) 20 ITR 1 (SC) (g) CIT vs. Walchand & Co etc. (1967( 65 ITR 271(SC) (h) CIT vs. Dhanr…

(1986) 159 ITR 203 (Bom), Dy. CIT v. Nagarjuna Investment Trust Ltd. (65 ITD 17) — Cited in 9 Judgments | BharatTax