24 ITR 506 (SO, ITO v. Murlidhar Bhagwan Das

54 Taxmann 499Supreme Court of India1991#3285 most cited
36

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Sections most often in play

Section 115JBSection 143(3)Section 147Section 148Section 195Section 37(1)Section 40(a)(ia)Section 44

Issues it is cited on

section 33acdepreciation on softwaresection 64first proviso to section 147section 115jb(2)section 194jsection 33employees contribution to pfwritten down valuekelvinatorcomputer softwareintangible assets

Judgments citing 24 ITR 506 (SO, ITO v. Murlidhar Bhagwan Das

M/S. Odisha Power Generation Corporation Ltd., Bhubaneswar vs. ACIT, Corporate Circle-1(2), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 173/CTK/2016[2012-13]Status: DisposedITAT Cuttack12 Sept 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No ITA No.114/CTK/2014: Assessment Year Assessment Year : 2010-11 ITA No. ITA No.288/CTK/2016: Assessment Year : : Assessment Year : 2011-12 ITA No. ITA No.175/CTK/2016: Assessment Year : : Assessment Year : 2012-13 DCIT, Circle DCIT, Circle-1(1), Vs. Odisha Odisha Power Power Generation Generation Ltd.,7th…

M/S. Odisha Power Generation Corporation Ltd., Bhubaneswar vs. DCIT, Circle-1(1), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 84/CTK/2014[2010-11]Status: DisposedITAT Cuttack12 Sept 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No ITA No.114/CTK/2014: Assessment Year Assessment Year : 2010-11 ITA No. ITA No.288/CTK/2016: Assessment Year : : Assessment Year : 2011-12 ITA No. ITA No.175/CTK/2016: Assessment Year : : Assessment Year : 2012-13 DCIT, Circle DCIT, Circle-1(1), Vs. Odisha Odisha Power Power Generation Generation Ltd.,7th…

DCIT, Bhubaneswar vs. Orissa Power Generation Corporation Ltd, Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 114/CTK/2014[2010-11]Status: DisposedITAT Cuttack12 Sept 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No ITA No.114/CTK/2014: Assessment Year Assessment Year : 2010-11 ITA No. ITA No.288/CTK/2016: Assessment Year : : Assessment Year : 2011-12 ITA No. ITA No.175/CTK/2016: Assessment Year : : Assessment Year : 2012-13 DCIT, Circle DCIT, Circle-1(1), Vs. Odisha Odisha Power Power Generation Generation Ltd.,7th…

M/S. S P Chips Potato Pvt. Ltd, Ahmedabad vs. DCIT, Circle-4(1)(4), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 548/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad29 Jun 2022AY 2014-15
For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Anshu Prakash, CIT-D.R
Section 115JSection 143Section 263

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member ITA No. 548 /Ahd/2019 Assessment Year 2014-15 M/s. S.P. Chips Potato DY CIT, Pvt. Ltd. 34-APMC, C.J. Circle-4(1)(4), Market, Vasana, Tolnaka, Vs Ahmedabad Ahmedabad (Respondent) AN: AAICS5208B (Appellant) Assessee by: Shri Sanjay R. Shah, A.R. Revenue by: Shri Anshu Prakash, CIT-D.R. Date of hearing : 26-04-2022 Date of pronouncement : 29-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order o…

Kanak Chakraborty, Kolkata vs. ACIT, Circle - 43, Kolkata

In the result, the appeals of the assessee for AY 2012-13 &

ITA 2352/KOL/2018[2013-14]Status: DisposedITAT Kolkata06 Jun 2022AY 2013-14

Bench: Sri Rajpal Yadav & Sri Manish Borad

Section 143(2)Section 143(3)Section 250Section 3Section 3aSection 40ASection 40A(3)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA Before Sri Rajpal Yadav, Vice President & Sri Manish Borad, Accountant Member I.T.A. Nos.: 2351 & 2352/Kol/2018 Assessment Years: 2012-13 & 2013-14 Kanak Chakraborty................................................Appellant [PAN: ACOPC 6573 E] Vs. ACIT, Circle-43, Kolkata.......................................Respondent Appearances by: Sh. Rip Das, A/R, appeared on behalf of the Assessee. Sh. Biswanath Das, Addl. CIT, appeared on behalf of the Revenue. Date of concluding the hearing : March 30th, 2022 Date of pronouncing the order : June 6th, 2022 ORD…

Kanak Chakraborty, Kolkata vs. ACIT, Circle - 43, Kolkata

In the result, the appeals of the assessee for AY 2012-13 &

ITA 2351/KOL/2018[2012-13]Status: DisposedITAT Kolkata06 Jun 2022AY 2012-13

Bench: Sri Rajpal Yadav & Sri Manish Borad

Section 143(2)Section 143(3)Section 250Section 3Section 3aSection 40ASection 40A(3)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA Before Sri Rajpal Yadav, Vice President & Sri Manish Borad, Accountant Member I.T.A. Nos.: 2351 & 2352/Kol/2018 Assessment Years: 2012-13 & 2013-14 Kanak Chakraborty................................................Appellant [PAN: ACOPC 6573 E] Vs. ACIT, Circle-43, Kolkata.......................................Respondent Appearances by: Sh. Rip Das, A/R, appeared on behalf of the Assessee. Sh. Biswanath Das, Addl. CIT, appeared on behalf of the Revenue. Date of concluding the hearing : March 30th, 2022 Date of pronouncing the order : June 6th, 2022 ORD…

Kalkura Refrigeration and Kitchen Equipments Private Limited, Udupi vs. Commissioner of Income Tax (Appeals)-2, Panaji

In the result, all the appeals filed by the assessee are partly

ITA 320/BANG/2022[2018-19]Status: DisposedITAT Bangalore12 May 2022AY 2018-19

Bench: Shri Chandra Poojari

For Appellant: Shri Krishnamurthy Shibaraya, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 153CSection 36Section 36(1)(va)Section 43B

…ITA Nos.230 & 315 to 320/Bang/2022 Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd., Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.230 & 315 to 320/Bang/2022 Assessment Years :2017-18, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 respectively Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd. Ambagilu CIT(A)-2 Vs. Udupi 576105 Panaji PAN NO : AADCK4607K APPELLANT RESPONDENT Appellant by : Shri Krishnamurthy Shibaraya, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 12.05…

Kalkura Refrigeration and Kitchen Equipments Private Limited, Udupi vs. Commissioner of Income Tax (Appeals)-2, Panaji

In the result, all the appeals filed by the assessee are partly

ITA 319/BANG/2022[2016-17]Status: DisposedITAT Bangalore12 May 2022AY 2016-17

Bench: Shri Chandra Poojari

For Appellant: Shri Krishnamurthy Shibaraya, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 153CSection 36Section 36(1)(va)Section 43B

…ITA Nos.230 & 315 to 320/Bang/2022 Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd., Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.230 & 315 to 320/Bang/2022 Assessment Years :2017-18, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 respectively Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd. Ambagilu CIT(A)-2 Vs. Udupi 576105 Panaji PAN NO : AADCK4607K APPELLANT RESPONDENT Appellant by : Shri Krishnamurthy Shibaraya, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 12.05…

Kalkura Refrigeration and Kitchen Equipments Private Limited, Udupi vs. Commissioner of Income Tax (Appeals)-2, Panaji

In the result, all the appeals filed by the assessee are partly

ITA 318/BANG/2022[2015-16]Status: DisposedITAT Bangalore12 May 2022AY 2015-16

Bench: Shri Chandra Poojari

For Appellant: Shri Krishnamurthy Shibaraya, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 153CSection 36Section 36(1)(va)Section 43B

…ITA Nos.230 & 315 to 320/Bang/2022 Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd., Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.230 & 315 to 320/Bang/2022 Assessment Years :2017-18, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 respectively Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd. Ambagilu CIT(A)-2 Vs. Udupi 576105 Panaji PAN NO : AADCK4607K APPELLANT RESPONDENT Appellant by : Shri Krishnamurthy Shibaraya, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 12.05…

Kalkura Refrigeration and Kitchen Equipments Private Limited, Udupi vs. Commissioner of Income Tax (Appeals)-2, Panaji

In the result, all the appeals filed by the assessee are partly

ITA 317/BANG/2022[2014-15]Status: DisposedITAT Bangalore12 May 2022AY 2014-15

Bench: Shri Chandra Poojari

For Appellant: Shri Krishnamurthy Shibaraya, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 153CSection 36Section 36(1)(va)Section 43B

…ITA Nos.230 & 315 to 320/Bang/2022 Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd., Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.230 & 315 to 320/Bang/2022 Assessment Years :2017-18, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 respectively Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd. Ambagilu CIT(A)-2 Vs. Udupi 576105 Panaji PAN NO : AADCK4607K APPELLANT RESPONDENT Appellant by : Shri Krishnamurthy Shibaraya, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 12.05…

Kalkura Refrigeration and Kitchen Equipments Private Limited, Udupi vs. Commissioner of Income Tax (Appeals)-2, Panaji

In the result, all the appeals filed by the assessee are partly

ITA 316/BANG/2022[2013-14]Status: DisposedITAT Bangalore12 May 2022AY 2013-14

Bench: Shri Chandra Poojari

For Appellant: Shri Krishnamurthy Shibaraya, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 153CSection 36Section 36(1)(va)Section 43B

…ITA Nos.230 & 315 to 320/Bang/2022 Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd., Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.230 & 315 to 320/Bang/2022 Assessment Years :2017-18, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 respectively Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd. Ambagilu CIT(A)-2 Vs. Udupi 576105 Panaji PAN NO : AADCK4607K APPELLANT RESPONDENT Appellant by : Shri Krishnamurthy Shibaraya, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 12.05…

Kalkura Refrigeration and Kitchen Equipments Private Limited, Udupi vs. Commissioner of Income Tax (Appeals)-2, Panaji

In the result, all the appeals filed by the assessee are partly

ITA 315/BANG/2022[2012-13]Status: DisposedITAT Bangalore12 May 2022AY 2012-13

Bench: Shri Chandra Poojari

For Appellant: Shri Krishnamurthy Shibaraya, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 153CSection 36Section 36(1)(va)Section 43B

…ITA Nos.230 & 315 to 320/Bang/2022 Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd., Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.230 & 315 to 320/Bang/2022 Assessment Years :2017-18, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 respectively Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd. Ambagilu CIT(A)-2 Vs. Udupi 576105 Panaji PAN NO : AADCK4607K APPELLANT RESPONDENT Appellant by : Shri Krishnamurthy Shibaraya, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 12.05…

Kalkura Refrigeration and Kitchen Equipments Private Limited, Udupi vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangalore

In the result, all the appeals filed by the assessee are partly

ITA 230/BANG/2022[2017-18]Status: DisposedITAT Bangalore12 May 2022AY 2017-18

Bench: Shri Chandra Poojari

For Appellant: Shri Krishnamurthy Shibaraya, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 153CSection 36Section 36(1)(va)Section 43B

…ITA Nos.230 & 315 to 320/Bang/2022 Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd., Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.230 & 315 to 320/Bang/2022 Assessment Years :2017-18, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 respectively Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd. Ambagilu CIT(A)-2 Vs. Udupi 576105 Panaji PAN NO : AADCK4607K APPELLANT RESPONDENT Appellant by : Shri Krishnamurthy Shibaraya, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 12.05…

Bauer L&T Geo, Jv, Chennai vs. ACIT Non Corporate Circle-8(1), Chennai

In the result, the assessee’s appeal is treated as partly allowed for

ITA 2514/CHNY/2019[2016-17]Status: DisposedITAT Chennai03 Jan 2020AY 2016-17

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. R. Vijayaraghavan, Advocate

…a sub-contractor for executing part of the work, as per the sub-contract agreement, and therefore relying on the Supreme Court decision in the cases of Tuticorin Alkali Chemicals and Fertilizers Ltd vs CIT 227 ITR 172 (SC) and CIT vs British Paints India Ltd 54 Taxmann 499 (SC), the Ld. CIT(A) held, inter alia, that the accounting policies march step by step together with the provisions of Income Tax Act and what prevails is the provisions of the Act and not the accounting principles. Each assessment year is a self-contained unit and tax of a particular year being payable with reference to the income of that y…

DCIT Corporate Circle 4(2), Chennai vs. Khazanchi Jewellers Pvt Ltd., Chennai

In the result, the appeal of the Revenue stands dismissed

ITA 1030/CHNY/2018[2011-12]Status: DisposedITAT Chennai21 Aug 2019AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. No.1030/Chny/2018. "नधा"रण वष" /Assessment Year : 2011-2012. Vs. M/S. Khazanchi Jewellers Pvt Ltd, The Deputy Commissioner Of Income Tax, No.52, Nsc Bose Road, Corporate Circle 4(2) Sowcarpet, Chennai 600 034. Chennai 600 079. [Pan Aabck 4583E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Sheri. R. Clement Ramesh Kumar

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. No.1030/CHNY/2018. "नधा"रण वष" /Assessment year : 2011-2012. Vs. M/s. Khazanchi Jewellers Pvt Ltd, The Deputy Commissioner of Income Tax, No.52, NSC Bose Road, Corporate Circle 4(2) Sowcarpet, Chennai 600 034. Chennai 600 079. [PAN AABCK 4583E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Sheri. R. Cl…

Praful Kumar Ratilal Somaiya, Kolkata vs. ACIT, Circle - 43, Kolkata

In the result, appeal of the assessee is allowed in part

ITA 2445/KOL/2017[2011-12]Status: DisposedITAT Kolkata11 Apr 2018AY 2011-12

Bench: Sri J. Sudhakar Reddy) I.T.A. No. 2445/Kol/2017 Assessment Year: 2011-12

Section 145Section 145ASection 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member) I.T.A. No. 2445/Kol/2017 Assessment Year: 2011-12 Praful Kumar Ratilal Somaiya………………………....…………………………………………………… Appellant C/o S.L. Kochar 5, Ashutosh Chowdhury Avenue Kolkata – 700 019 [PAN : ALWPS 4142 G] ACIT, Circle-43, Kolkata……………………………………………….……………….……………….……. Respondent 3, Govt. Place (W) Kolkata Appearances by: Shri Sallong Yaden , Addl. CIT, appeared on behalf of the Revenue. Shri Anil Kocchar, Advocate, appearing on behalf of the Assessee. Date of concluding the hearing : March 27th, 20…