243 (Kol), Punjab Educational Society v. ITO

172 ITD 299Income Tax Appellate Tribunal2018#23089 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2023.

Judgments citing 243 (Kol), Punjab Educational Society v. ITO

Wartsila India Pvt Ltd., Navi Mumbai vs. Dy CIT 15(3)(1), Mumbai

ITA 480/MUM/2020[2012-13]Status: DisposedITAT Mumbai28 Jun 2023AY 2012-13

Bench: Shri Kuldip Singh & Ms. Padmavathy S

For Appellant: Shri J.D. Mistri, A.RFor Respondent: Shri Manoj Kumar, CIT D.R
Section 14ASection 92CSection 92C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “J”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 467 & 480/M/2020 Assessment Years: 2011-12 & 2012-13 M/s. Wartsila India Pvt. Deputy Commissioner of Ltd., Income Tax-15(3)(1), 10th Floor, We Work, Room No.451, 4th Floor, L&T Seawoods Tower 1, B Wing, Sector 40, Vs. Aayakar Bhavan, 46, Konkan Rail Vihar M.K. Road, Rd., Mumbai - 400020 Seawoods, Navi Mumbai – 400 706 PAN: AAACW0345D (Appellant) (Respondent) Present for: Assessee by : Shri J.D. Mistri, A.R. Revenue by : Shri Manoj Kumar, CIT D.R. Date of Hear…

Wartsila India Pvt Ltd, Navi Mumbai vs. Dy CIT 15 (3)(1), Mumbai

ITA 467/MUM/2020[2011-12]Status: DisposedITAT Mumbai28 Jun 2023AY 2011-12

Bench: Shri Kuldip Singh & Ms. Padmavathy S

For Appellant: Shri J.D. Mistri, A.RFor Respondent: Shri Manoj Kumar, CIT D.R
Section 14ASection 92CSection 92C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “J”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 467 & 480/M/2020 Assessment Years: 2011-12 & 2012-13 M/s. Wartsila India Pvt. Deputy Commissioner of Ltd., Income Tax-15(3)(1), 10th Floor, We Work, Room No.451, 4th Floor, L&T Seawoods Tower 1, B Wing, Sector 40, Vs. Aayakar Bhavan, 46, Konkan Rail Vihar M.K. Road, Rd., Mumbai - 400020 Seawoods, Navi Mumbai – 400 706 PAN: AAACW0345D (Appellant) (Respondent) Present for: Assessee by : Shri J.D. Mistri, A.R. Revenue by : Shri Manoj Kumar, CIT D.R. Date of Hear…

Manjeet Kumar HUF Prop. Rawalpindi Jewellers, Karnal vs. ACIT, Haryana

In the result, appeal of the assessee is allowed for statistical purposes

ITA 2885/DEL/2016[2011-12]Status: DisposedITAT Delhi12 Apr 2019AY 2011-12

Bench: Smt. Beena A. Pillai & Shri Anadee Nath Misshra

For Appellant: Shri Manoj Mittal, AdvFor Respondent: Shri P.V. Gupta, Sr. DR
Section 139Section 143Section 194ASection 201Section 250(6)Section 40

…ew that second proviso of Section 40(a)(ia) of I.T. Act is declaratory and curative in nature and has retrospective effect from 01.04.2005 was also taken in Rajeev Kumar Agarwal vs. Addl. CIT 149 ITD 363 (Agra- Trib.); and in DCIT vs. Esaote India (NS) Ltd. 172 ITD 299 (Ahd.) and Hindustan Plywood Company vs. ITO (supra). The issue in question is squarely covered in favour of the assessee, in view of these precedents. Therefore, we also hold, respectfully following theses precedents, that second proviso to Section 40(a)(ia) of I.T. Act is curative in nature and has retrospectively. Accordingly, in the fitness…

243 (Kol), Punjab Educational Society v. ITO (172 ITD 299) — Cited in 3 Judgments | BharatTax