292 ITR 636 (P&H) CIT v. HCL Info System Ltd.

254 ITR 121High Court2002#628 most cited
156

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2023.

Also referred to as

CIT v. HCL Info System Ltd. · 292 ITR 636 · Punjab and Haryana High Court · Income Tax 2002 · CBDT letter · tax exemption · High Court decision · 254 ITR 121 · income tax case law · tax law India

Judgments citing 292 ITR 636 (P&H) CIT v. HCL Info System Ltd.

M/S. Life Insurance Corporation of India, Haveri vs. The Income Tax Officer (TDS) - Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 552/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…las Piramal India Ltd., reported in (2008) 169 Taxman 233 (Bom.); • CIT v. Semiconductor Complex Ltd.. reported in (2007) 160 Taxman 384 (Punj. & Har.) • CIT v. HCL Info System Ltd. (2005) 146 Taxman 227 (Delhi) • CIT v. Oil and Natural Gas Corpn. Ltd. (2002) 254 ITR 121/125 Taxman 698 Guj) • ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2000) 113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 5…

M/S. Life Insurance Corporation of India, Haveri vs. The Income Tax Officer (TDS) - Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 551/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…las Piramal India Ltd., reported in (2008) 169 Taxman 233 (Bom.); • CIT v. Semiconductor Complex Ltd.. reported in (2007) 160 Taxman 384 (Punj. & Har.) • CIT v. HCL Info System Ltd. (2005) 146 Taxman 227 (Delhi) • CIT v. Oil and Natural Gas Corpn. Ltd. (2002) 254 ITR 121/125 Taxman 698 Guj) • ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2000) 113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 5…

M/S. Life Insurance Corporation of India, Haveri vs. The Income Tax Officer (TDS) - Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 550/BANG/2020[2014-15]Status: DisposedITAT Bangalore21 Jan 2021AY 2014-15

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…las Piramal India Ltd., reported in (2008) 169 Taxman 233 (Bom.); • CIT v. Semiconductor Complex Ltd.. reported in (2007) 160 Taxman 384 (Punj. & Har.) • CIT v. HCL Info System Ltd. (2005) 146 Taxman 227 (Delhi) • CIT v. Oil and Natural Gas Corpn. Ltd. (2002) 254 ITR 121/125 Taxman 698 Guj) • ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2000) 113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 5…

M/S. Life Insurance Corporation of India, Haveri vs. The Income Tax Officer (TDS) - Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 549/BANG/2020[2014-15]Status: DisposedITAT Bangalore21 Jan 2021AY 2014-15

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…las Piramal India Ltd., reported in (2008) 169 Taxman 233 (Bom.); • CIT v. Semiconductor Complex Ltd.. reported in (2007) 160 Taxman 384 (Punj. & Har.) • CIT v. HCL Info System Ltd. (2005) 146 Taxman 227 (Delhi) • CIT v. Oil and Natural Gas Corpn. Ltd. (2002) 254 ITR 121/125 Taxman 698 Guj) • ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2000) 113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 5…

M/S. Life Insurance Corporation of India, Haveri vs. The Income Tax Officer (TDS) - Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 548/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…las Piramal India Ltd., reported in (2008) 169 Taxman 233 (Bom.); • CIT v. Semiconductor Complex Ltd.. reported in (2007) 160 Taxman 384 (Punj. & Har.) • CIT v. HCL Info System Ltd. (2005) 146 Taxman 227 (Delhi) • CIT v. Oil and Natural Gas Corpn. Ltd. (2002) 254 ITR 121/125 Taxman 698 Guj) • ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2000) 113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 5…

M/S. Life Insurance Corporation of India, Haveri vs. The Income Tax Officer (TDS) - Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 547/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…las Piramal India Ltd., reported in (2008) 169 Taxman 233 (Bom.); • CIT v. Semiconductor Complex Ltd.. reported in (2007) 160 Taxman 384 (Punj. & Har.) • CIT v. HCL Info System Ltd. (2005) 146 Taxman 227 (Delhi) • CIT v. Oil and Natural Gas Corpn. Ltd. (2002) 254 ITR 121/125 Taxman 698 Guj) • ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2000) 113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 5…

M/S. Life Insurance Corporation of India, Haveri vs. The Income Tax Officer (TDS) - Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 546/BANG/2020[2012-13]Status: DisposedITAT Bangalore21 Jan 2021AY 2012-13

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…las Piramal India Ltd., reported in (2008) 169 Taxman 233 (Bom.); • CIT v. Semiconductor Complex Ltd.. reported in (2007) 160 Taxman 384 (Punj. & Har.) • CIT v. HCL Info System Ltd. (2005) 146 Taxman 227 (Delhi) • CIT v. Oil and Natural Gas Corpn. Ltd. (2002) 254 ITR 121/125 Taxman 698 Guj) • ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2000) 113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 5…

M/S. Life Insurance Corporation of India, Haveri vs. The Income Tax Officer (TDS) -Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 545/BANG/2020[2012-13]Status: DisposedITAT Bangalore21 Jan 2021AY 2012-13

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…las Piramal India Ltd., reported in (2008) 169 Taxman 233 (Bom.); • CIT v. Semiconductor Complex Ltd.. reported in (2007) 160 Taxman 384 (Punj. & Har.) • CIT v. HCL Info System Ltd. (2005) 146 Taxman 227 (Delhi) • CIT v. Oil and Natural Gas Corpn. Ltd. (2002) 254 ITR 121/125 Taxman 698 Guj) • ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2000) 113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 5…

M/S. Life Insurance Corporation of India, Haveri vs. The Income Tax Officer (TDS) -Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 544/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…las Piramal India Ltd., reported in (2008) 169 Taxman 233 (Bom.); • CIT v. Semiconductor Complex Ltd.. reported in (2007) 160 Taxman 384 (Punj. & Har.) • CIT v. HCL Info System Ltd. (2005) 146 Taxman 227 (Delhi) • CIT v. Oil and Natural Gas Corpn. Ltd. (2002) 254 ITR 121/125 Taxman 698 Guj) • ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2000) 113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 5…

M/S. Life Insurance Corporation of India, Haveri vs. The Income Tax Officer, (TDS) Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 543/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…las Piramal India Ltd., reported in (2008) 169 Taxman 233 (Bom.); • CIT v. Semiconductor Complex Ltd.. reported in (2007) 160 Taxman 384 (Punj. & Har.) • CIT v. HCL Info System Ltd. (2005) 146 Taxman 227 (Delhi) • CIT v. Oil and Natural Gas Corpn. Ltd. (2002) 254 ITR 121/125 Taxman 698 Guj) • ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2000) 113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 5…

M/S. Life Insurance Corporation of India, Shivamogga vs. The Income Tax Officer (TDS) -Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 542/BANG/2020[2016-17]Status: DisposedITAT Bangalore21 Jan 2021AY 2016-17

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…las Piramal India Ltd., reported in (2008) 169 Taxman 233 (Bom.); • CIT v. Semiconductor Complex Ltd.. reported in (2007) 160 Taxman 384 (Punj. & Har.) • CIT v. HCL Info System Ltd. (2005) 146 Taxman 227 (Delhi) • CIT v. Oil and Natural Gas Corpn. Ltd. (2002) 254 ITR 121/125 Taxman 698 Guj) • ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2000) 113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 5…

M/S. Life Insurance Corporation of India, Shivamogga vs. The Income Tax Officer (TDS) -Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 541/BANG/2020[2016-17]Status: DisposedITAT Bangalore21 Jan 2021AY 2016-17

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…las Piramal India Ltd., reported in (2008) 169 Taxman 233 (Bom.); • CIT v. Semiconductor Complex Ltd.. reported in (2007) 160 Taxman 384 (Punj. & Har.) • CIT v. HCL Info System Ltd. (2005) 146 Taxman 227 (Delhi) • CIT v. Oil and Natural Gas Corpn. Ltd. (2002) 254 ITR 121/125 Taxman 698 Guj) • ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2000) 113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 5…

M/S. Life Insurance Corporation of India, Shivamogga vs. The Income Tax Officer (TDS) -Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 540/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…las Piramal India Ltd., reported in (2008) 169 Taxman 233 (Bom.); • CIT v. Semiconductor Complex Ltd.. reported in (2007) 160 Taxman 384 (Punj. & Har.) • CIT v. HCL Info System Ltd. (2005) 146 Taxman 227 (Delhi) • CIT v. Oil and Natural Gas Corpn. Ltd. (2002) 254 ITR 121/125 Taxman 698 Guj) • ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2000) 113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 5…

M/S. Life Insurance Corporation of India, Shivamogga vs. The Income Tax Officer (TDS) -Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 539/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…las Piramal India Ltd., reported in (2008) 169 Taxman 233 (Bom.); • CIT v. Semiconductor Complex Ltd.. reported in (2007) 160 Taxman 384 (Punj. & Har.) • CIT v. HCL Info System Ltd. (2005) 146 Taxman 227 (Delhi) • CIT v. Oil and Natural Gas Corpn. Ltd. (2002) 254 ITR 121/125 Taxman 698 Guj) • ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2000) 113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 5…

M/S. Life Insurance Corporation of India, Shivamogga vs. The Income Tax Officer (TDS) -Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 538/BANG/2020[2014-15]Status: DisposedITAT Bangalore21 Jan 2021AY 2014-15

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…las Piramal India Ltd., reported in (2008) 169 Taxman 233 (Bom.); • CIT v. Semiconductor Complex Ltd.. reported in (2007) 160 Taxman 384 (Punj. & Har.) • CIT v. HCL Info System Ltd. (2005) 146 Taxman 227 (Delhi) • CIT v. Oil and Natural Gas Corpn. Ltd. (2002) 254 ITR 121/125 Taxman 698 Guj) • ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2000) 113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 5…

M/S. Life Insurance Corporation of India, Shivamogga vs. The Income Tax Officer (TDS) -Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 537/BANG/2020[2014-15]Status: DisposedITAT Bangalore21 Jan 2021AY 2014-15

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…las Piramal India Ltd., reported in (2008) 169 Taxman 233 (Bom.); • CIT v. Semiconductor Complex Ltd.. reported in (2007) 160 Taxman 384 (Punj. & Har.) • CIT v. HCL Info System Ltd. (2005) 146 Taxman 227 (Delhi) • CIT v. Oil and Natural Gas Corpn. Ltd. (2002) 254 ITR 121/125 Taxman 698 Guj) • ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2000) 113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 5…

M/S. Life Insurance Corporation of India, Shivamogga vs. The Income Tax Officer (TDS) -Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 536/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…las Piramal India Ltd., reported in (2008) 169 Taxman 233 (Bom.); • CIT v. Semiconductor Complex Ltd.. reported in (2007) 160 Taxman 384 (Punj. & Har.) • CIT v. HCL Info System Ltd. (2005) 146 Taxman 227 (Delhi) • CIT v. Oil and Natural Gas Corpn. Ltd. (2002) 254 ITR 121/125 Taxman 698 Guj) • ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2000) 113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 5…

M/S. Life Insurance Corporation of India, Shivamogga vs. The Income Tax Officer (TDS) -Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 535/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…las Piramal India Ltd., reported in (2008) 169 Taxman 233 (Bom.); • CIT v. Semiconductor Complex Ltd.. reported in (2007) 160 Taxman 384 (Punj. & Har.) • CIT v. HCL Info System Ltd. (2005) 146 Taxman 227 (Delhi) • CIT v. Oil and Natural Gas Corpn. Ltd. (2002) 254 ITR 121/125 Taxman 698 Guj) • ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2000) 113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 5…

M/S. Life Insurance Corporation of India, Shivamogga vs. The Income Tax Officer (TDS) -Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 534/BANG/2020[2012-13]Status: DisposedITAT Bangalore21 Jan 2021AY 2012-13

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…las Piramal India Ltd., reported in (2008) 169 Taxman 233 (Bom.); • CIT v. Semiconductor Complex Ltd.. reported in (2007) 160 Taxman 384 (Punj. & Har.) • CIT v. HCL Info System Ltd. (2005) 146 Taxman 227 (Delhi) • CIT v. Oil and Natural Gas Corpn. Ltd. (2002) 254 ITR 121/125 Taxman 698 Guj) • ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2000) 113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 5…

M/S. Life Insurance Corporation of India, Shivamogga vs. The Income Tax Officer (TDS) -Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 533/BANG/2020[2012-13]Status: DisposedITAT Bangalore21 Jan 2021AY 2012-13

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…las Piramal India Ltd., reported in (2008) 169 Taxman 233 (Bom.); • CIT v. Semiconductor Complex Ltd.. reported in (2007) 160 Taxman 384 (Punj. & Har.) • CIT v. HCL Info System Ltd. (2005) 146 Taxman 227 (Delhi) • CIT v. Oil and Natural Gas Corpn. Ltd. (2002) 254 ITR 121/125 Taxman 698 Guj) • ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd. (2000) 113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 5…