224 ITR 610 (SC) (iii) NTPC v. CIT

344 ITR 127High Court#14060 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2023.

Judgments citing 224 ITR 610 (SC) (iii) NTPC v. CIT

M/S. Bangalore Metro Rail Corporation Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 1(1)(2), Bangalore

In the result, all the appeals of the assessee as well as revenue’s appeal are partly allowed for statistical purposes

ITA 1116/BANG/2019[2015-16]Status: DisposedITAT Bangalore06 Apr 2023AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2011-12

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 2Section 3

…il Corporation Ltd., Bangalore Page 53 of 60 (i) Jute Corpn. of India Limited v. CIT reported in 187 ITR 688 (SC) (ii) CIT v. Nirbheram Deluram reported in 224 ITR 610 (SC) (iii) NTPC v. CIT reported in 229 ITR 383 (SC) (iv) CIT v. K S Dattatreya reported in 344 ITR 127 (Kar) (v) CIT v. Raghuraji Agro Ind.(P) Ltd reported in 349 ITR 260 (All) (vi) CIT v. Pruthvi Brokers & Shareholders reported in 349 ITR 336 (Bom) 21.7 The ld. A.R. submitted that the learned CIT(A) however failed to appreciate the submissions of the assessee and upheld the decision of the AO. The ld. A.R. submitted that the order of the CIT(A)…

M/S. Bangalore Metro Rail Corporation Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 1(1)(2), Bangalore

In the result, all the appeals of the assessee as well as revenue’s appeal are partly allowed for statistical purposes

ITA 1115/BANG/2019[2014-15]Status: DisposedITAT Bangalore06 Apr 2023AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2011-12

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 2Section 3

…il Corporation Ltd., Bangalore Page 53 of 60 (i) Jute Corpn. of India Limited v. CIT reported in 187 ITR 688 (SC) (ii) CIT v. Nirbheram Deluram reported in 224 ITR 610 (SC) (iii) NTPC v. CIT reported in 229 ITR 383 (SC) (iv) CIT v. K S Dattatreya reported in 344 ITR 127 (Kar) (v) CIT v. Raghuraji Agro Ind.(P) Ltd reported in 349 ITR 260 (All) (vi) CIT v. Pruthvi Brokers & Shareholders reported in 349 ITR 336 (Bom) 21.7 The ld. A.R. submitted that the learned CIT(A) however failed to appreciate the submissions of the assessee and upheld the decision of the AO. The ld. A.R. submitted that the order of the CIT(A)…

M/S. Bangalore Metro Rail Corporation Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle - 1(1)(2), Bangalore

In the result, all the appeals of the assessee as well as revenue’s appeal are partly allowed for statistical purposes

ITA 1114/BANG/2019[2013-14]Status: DisposedITAT Bangalore06 Apr 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2011-12

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 2Section 3

…il Corporation Ltd., Bangalore Page 53 of 60 (i) Jute Corpn. of India Limited v. CIT reported in 187 ITR 688 (SC) (ii) CIT v. Nirbheram Deluram reported in 224 ITR 610 (SC) (iii) NTPC v. CIT reported in 229 ITR 383 (SC) (iv) CIT v. K S Dattatreya reported in 344 ITR 127 (Kar) (v) CIT v. Raghuraji Agro Ind.(P) Ltd reported in 349 ITR 260 (All) (vi) CIT v. Pruthvi Brokers & Shareholders reported in 349 ITR 336 (Bom) 21.7 The ld. A.R. submitted that the learned CIT(A) however failed to appreciate the submissions of the assessee and upheld the decision of the AO. The ld. A.R. submitted that the order of the CIT(A)…

M/S. Bangalore Metro Rail Corporation Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle - 1(1)(2), Bangalore

In the result, all the appeals of the assessee as well as revenue’s appeal are partly allowed for statistical purposes

ITA 1113/BANG/2019[2012-13]Status: DisposedITAT Bangalore06 Apr 2023AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2011-12

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 2Section 3

…il Corporation Ltd., Bangalore Page 53 of 60 (i) Jute Corpn. of India Limited v. CIT reported in 187 ITR 688 (SC) (ii) CIT v. Nirbheram Deluram reported in 224 ITR 610 (SC) (iii) NTPC v. CIT reported in 229 ITR 383 (SC) (iv) CIT v. K S Dattatreya reported in 344 ITR 127 (Kar) (v) CIT v. Raghuraji Agro Ind.(P) Ltd reported in 349 ITR 260 (All) (vi) CIT v. Pruthvi Brokers & Shareholders reported in 349 ITR 336 (Bom) 21.7 The ld. A.R. submitted that the learned CIT(A) however failed to appreciate the submissions of the assessee and upheld the decision of the AO. The ld. A.R. submitted that the order of the CIT(A)…

M/S. Bangalore Metro Rail Corporation Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle - 1(1)(2), Bangalore

In the result, all the appeals of the assessee as well as revenue’s appeal are partly allowed for statistical purposes

ITA 1112/BANG/2019[2011-12]Status: DisposedITAT Bangalore06 Apr 2023AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2011-12

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 2Section 3

…il Corporation Ltd., Bangalore Page 53 of 60 (i) Jute Corpn. of India Limited v. CIT reported in 187 ITR 688 (SC) (ii) CIT v. Nirbheram Deluram reported in 224 ITR 610 (SC) (iii) NTPC v. CIT reported in 229 ITR 383 (SC) (iv) CIT v. K S Dattatreya reported in 344 ITR 127 (Kar) (v) CIT v. Raghuraji Agro Ind.(P) Ltd reported in 349 ITR 260 (All) (vi) CIT v. Pruthvi Brokers & Shareholders reported in 349 ITR 336 (Bom) 21.7 The ld. A.R. submitted that the learned CIT(A) however failed to appreciate the submissions of the assessee and upheld the decision of the AO. The ld. A.R. submitted that the order of the CIT(A)…

Additional Commissioner of Income Tax, Special Range - 1, Bangalore vs. M/S. Bangalore Metro Rail Corporation Limited, Bangalore

In the result, all the appeals of the assessee as well as revenue’s appeal are partly allowed for statistical purposes

ITA 1048/BANG/2019[2011-12]Status: DisposedITAT Bangalore06 Apr 2023AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2011-12

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 2Section 3

…il Corporation Ltd., Bangalore Page 53 of 60 (i) Jute Corpn. of India Limited v. CIT reported in 187 ITR 688 (SC) (ii) CIT v. Nirbheram Deluram reported in 224 ITR 610 (SC) (iii) NTPC v. CIT reported in 229 ITR 383 (SC) (iv) CIT v. K S Dattatreya reported in 344 ITR 127 (Kar) (v) CIT v. Raghuraji Agro Ind.(P) Ltd reported in 349 ITR 260 (All) (vi) CIT v. Pruthvi Brokers & Shareholders reported in 349 ITR 336 (Bom) 21.7 The ld. A.R. submitted that the learned CIT(A) however failed to appreciate the submissions of the assessee and upheld the decision of the AO. The ld. A.R. submitted that the order of the CIT(A)…

Vijaya Bank Employees Housing Co-Operative Society Ltd., Bangalore vs. ACIT, Bangalore

In the result, the appeal filed by the assessee is partly allowed, as indicated above

ITA 603/BANG/2014[2010-11]Status: DisposedITAT Bangalore15 Jul 2021AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.V.Chandrashekhar, AdvocateFor Respondent: Shri Priyadarshi Mishtra, Addl.CIT-DR
Section 143(2)Section 251Section 251(2)

…the jurisdiction to examine all matters including those which are not subject matter of appeal by placing reliance on 5 ITA No.603/Bang/2014. M/s.Vijaya Bank Employees Ho. Co-op.Society Ltd.. M.Loganathan v. ITO 350 ITR 373 (Mad. HC) and CIT v. K.S.Dattatreya 344 ITR 127 (Kar HC). (ii) The assessee-co-operative society is essentially a mutual benefit society with close identity of contributors and beneficiaries. It could not do business with itself. It could not profit from the activities which are only for benefit of the members. Therefore, the income of the assessee is not taxable under the head `Income from p…

224 ITR 610 (SC) (iii) NTPC v. CIT (344 ITR 127) — Cited in 7 Judgments | BharatTax