216 Taxman 58 (P&H) 3. Pr. CIT v. Rana Sugar Ltd.

173 TTJ 96Income Tax Appellate Tribunal2015#23233 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2020.

Judgments citing 216 Taxman 58 (P&H) 3. Pr. CIT v. Rana Sugar Ltd.

ACC LTD ( FORMERLY KNOWN AS THE ASSOCIATED CEMENT COMPANIES LTD),MUMBAI vs. DCIT RG 1(1), MUMBAI

In the result appeal filed by the assessee is allowed and appeal filed by the revenue is dismissed

ITA 5882/MUM/2009[2003-04]Status: DisposedITAT Mumbai16 Jul 2020AY 2003-04

Bench: Shri Pawan Singh, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 5882/Mum/2009 (निर्धारणवर्ा / Assessment Year: 2003-04)

For Appellant: Shri Yogesh Thar, ShriFor Respondent: Shri Michael Jerald

Section 115Section 115JSection 143(3)Section 271(1)(c)Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 5882/Mum/2009 (निर्धारणवर्ा / Assessment Year: 2003-04) DCIT Rg. 1(1), ACC Ltd (formerly known R. No. 579, Aayakar as the Associated Cement बिधम/ Bhavan, Companies Ltd), Cement Vs. M. K. Road, House, 121, M. K. Road, Mumbai Mumbai-400 020 स्थायीलेखासं./जीआइआरसं./PAN No. AAACT1507C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 5873/Mum/2009 (निर्धारणवर्ा / Assessment Year: 2003-04) ACC Ltd (formerly known DCIT Rg. 1(1), as the Associated Cement R. NO. 57…

M/S PIONEER PESTICIDES PVT. LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the appeal of the assessee is hereby dismissed

ITA 1553/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh07 Jun 2018AY 2013-14

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2013-14 M/S Pioneer Pesticides Pvt. Ltd., Vs. The Dcit, Sco 82-83, Sector 8-C, Circle 1(1), Chandigarh Chandigarh

For Appellant: Sh. Tej Mohan Singh, AdvocateFor Respondent: Sh. Manjit Singh, Sr.DR

Section 271(1)(c)Section 36Section 36(1)(iii)

…r relied upon the following decisions: 1. M/s Keoing Solutions Ltd Vs. DCIT – ITA No. 1554/Chandi/2017 2. CIT v Trident Infotech Corpn Ltd. - 216 Taxman 58 (P&H) 3. Pr. CIT v Rana Sugar Ltd – 812 Taxman.com 77 (P&H) 4. ACIT v Torgqe Pharmaceuticals (P) Ltd – 173 TTJ 96 (Chandigarh-Trib) 7. On the other hand, Ld. DR has relied on the findings of the lower authorities. 8. We have gone through the impugned orders of the lower authorities and have considered the rival submissions of the Ld. Representatives of the parties. We have also gone through the case laws cited by the assessee. The Ld. counsel submitted th…

M/S. GALAXY NIRMAAN (P) LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal is allowed

ITA 741/DEL/2014[2007-08]Status: DisposedITAT Delhi24 Feb 2016AY 2007-08

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2007-08 M/S. Galaxy Nirmaan (P) Ltd., Vs. Deputy Commissioner Of Income 12-Ring Road, Lajpat Nagar, Iv, Tax, Central Circle-12, New New Delhi Delhi (Pan: Aaccg5553D) (Appellant) (Respondent)

Section 132Section 143(2)Section 153ASection 271(1)(c)

…eal estate. In support of his contention, he relied on the judgment of CIT Vs Reliance Petro Products P Ltd reported in 322 ITR 158 and the decision of the AY:2007-08 ITAT, Chandigarh Bench in the case of ACIT Vs. Torque Pharmaceuticals Pvt. Ltd., reported in 173 TTJ 96. 3.2 On the other hand, ld. Sr. DR submitted that the claim of the assessee was not a debatable claim but it was clearly an inadmissible claim which was not allowed according to the law. He further relied on the findings of the ld. CIT(A). 3.3 We have heard the rival submissions and perused the material on record. The disallowance in respect of co…