313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT

34 Taxmann.com 20High Court2013#389 most cited
228

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

Spectrum Consultants India P Ltd v CIT · section 143(1)(a) · section 36(1)(va) · section 43B · employees contribution to PF · ESI · late deposit · disallowance · clarificatory amendment · retrospective amendment

Also reported as

215 Taxmann 597

Sections most often in play

Section 143(1)(a)Section 234BSection 234CSection 36(1)(va)Section 143(1)(a)(iv)

Issues it is cited on

section 158besection 113section 43b(b)section 92fclarificatory amendmentretrospective amendmentsection 158bbsection 36(1)(va)section 43bemployees contribution to pfsection 36(1)section 43

Judgments citing 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT

M/S.Allianz Cornhill Information Services P. Ltd, Trivandrum vs. The DCIT, Trivandrum

In the result, ground Nos

ITA 489/COCH/2016[2012-13]Status: DisposedITAT Cochin24 May 2018AY 2012-13

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

For Appellant: Sri.Raghunathan S, AdvocateFor Respondent: Sri. Santhom Bose, CIT-DR
Section 143(2)Section 143(3)Section 144C(2)(b)Section 156Section 2Section 36(1)(va)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM IT(TP)A No.489/Coch/2016 : Asst.Year 2012-2013 M/s.Allianz Cornhill The Dy.Commissioner of Information Services Private Vs. Income-tax, Circle 2(1) Limited, Door No.3F, Trivandrum. Chandragiri Techno Park Campus Thiruvananthapuram Pin 695 581. PAN : AAECA1104C. (Appellant) (Respondent) SA No.60/Coch/2017 : Asst.Year 2012-2013 M/s.Allianz Cornhill The Dy.Commissioner of Information Services Private Vs. Income-tax, Circle 2(1) Limited, Door No.3F, Trivandrum. Chandragiri Techno Park Campus Thiruva…

Annapurna Studios Private Limited, Hyderabad vs. Income Tax Officer, Ward-14(5), Hyderabad

In the result, as pronounced in the open court, the appeal of assessee is allowed

ITA 1290/HYD/2017[2013-14]Status: DisposedITAT Hyderabad09 May 2018AY 2013-14

Bench: Shri D. Manmohan & Shri B. Ramakotaiah

For Appellant: Shri V. Siva Kumar, ARFor Respondent: Shri M. Naveen, DR
Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER I.T.A. No. 1290/HYD/2017 Assessment Year: 2013-14 Annapurna Studios Private The Income Tax Officer, Limited, Vs Ward-14(5), HYDERABAD HYDERABAD [PAN: AAFCA5941A] (Appellant) (Respondent) For Assessee : Shri V. Siva Kumar, AR For Revenue : Shri M. Naveen, DR Date of Hearing : 09-05-2018 Date of Pronouncement : 09-05-2018 O R D E R PER D. MANMOHAN, Vice-President: This appeal is filed at the instance of the assessee-company and is directed against the order…

Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Granules India Limited, Hyderabad

ITA 1282/HYD/2017[2006-07]Status: DisposedITAT Hyderabad09 May 2018AY 2006-07

Bench: Shri D. Manmohan & Shri B. Ramakotaiah

For Appellant: NONEFor Respondent: Shri M. Naveen, DR
Section 139(1)Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER I.T.A. No. 1282/HYD/2017 Assessment Year: 2006-07 The Deputy Commissioner M/s. Granules India of Income Tax, Vs Limited, Circle-2(2), HYDERABAD HYDERABAD [PAN: AAACG7369K] (Appellant) (Respondent) For Revenue : Shri M. Naveen, DR For Assessee : NONE Date of Hearing : 09-05-2018 Date of Pronouncement : 09-05-2018 O R D E R PER D. MANMOHAN, Vice-President: This appeal, filed at the instance of the Revenue, is directed against the order passed by the Commis…

Cb Doctor Ventilators Private Limited, Ahmedabad vs. The Income Tax Officer, Ward-1(3), Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 1086/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad02 Feb 2018AY 2010-11

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: --None--For Respondent: Shri V. K. Singh, Sr. D.R
Section 36(1)(va)Section 40Section 40A(3)Section 43B

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘lh lh’ अहमदाबाद । lhlh IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD सव"ी एन.के. "ब"लैया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER And SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1086/AHD/2015 ("नधा"रण वष" / Assessment Year : 2010-11) CB Doctor Ventilators Pvt. ITO, बनाम/ Ltd., Ward – 1(3), Vs. 3607-3608, GIDC Estate, Ahmedabad Phase – IV, Vatva, Ahmedabad – 382 445 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCC 3410 A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by…

ACIT, Bangalore vs. M/S K. Mohan & Company (Exports) Pvt. Ltd., Bangalore

In the result, ITA 1057/B/12 is partly allowed and ITA 1103/B/12 is dismissed

ITA 1103/BANG/2012[2008-09]Status: DisposedITAT Bangalore24 Apr 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri V. Srinivasan, C.AFor Respondent: Shri P. Dhivahar, Jt. CIT(DR)
Section 10BSection 10B(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ , ACCOUNTANT MEMBER ITA Nos.1093/Bang/2009, 1266/Bang/2010 & 1057/Bang/2012 Assessment years : 2006-07, 2007-08 & 2008-09 M/s. K. Mohan & Company Vs. The Assistant Commissioner of (Exports) Pvt. Ltd., Income Tax, B1, 62-5, Begur Road, Circle 11(5), Bommanahalli, Bangalore. Bangalore – 560 068. PAN: AAACL 9811H APPELLANT RESPONDENT Assessment year : 2008-09 The Assistant Commissioner of Vs. M/s. K. Mohan & Company Income Tax, (Exports) Pvt. Ltd., Circle 11(5), Bangalore – 560 068. PAN…

M/S K. Mohan & Company (Exports) Private Limited, Bangalore vs. ACIT, Bangalore

In the result, ITA 1057/B/12 is partly allowed and ITA 1103/B/12 is dismissed

ITA 1057/BANG/2012[2008-09]Status: DisposedITAT Bangalore24 Apr 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri V. Srinivasan, C.AFor Respondent: Shri P. Dhivahar, Jt. CIT(DR)
Section 10BSection 10B(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ , ACCOUNTANT MEMBER ITA Nos.1093/Bang/2009, 1266/Bang/2010 & 1057/Bang/2012 Assessment years : 2006-07, 2007-08 & 2008-09 M/s. K. Mohan & Company Vs. The Assistant Commissioner of (Exports) Pvt. Ltd., Income Tax, B1, 62-5, Begur Road, Circle 11(5), Bommanahalli, Bangalore. Bangalore – 560 068. PAN: AAACL 9811H APPELLANT RESPONDENT Assessment year : 2008-09 The Assistant Commissioner of Vs. M/s. K. Mohan & Company Income Tax, (Exports) Pvt. Ltd., Circle 11(5), Bangalore – 560 068. PAN…

M/S. K. Mohan & Company (Exports) Pvt. Ltd., Bangalore vs. ACIT, Bangalore

In the result, ITA 1057/B/12 is partly allowed and ITA 1103/B/12 is dismissed

ITA 1266/BANG/2010[2007-08]Status: DisposedITAT Bangalore24 Apr 2015AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri V. Srinivasan, C.AFor Respondent: Shri P. Dhivahar, Jt. CIT(DR)
Section 10BSection 10B(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ , ACCOUNTANT MEMBER ITA Nos.1093/Bang/2009, 1266/Bang/2010 & 1057/Bang/2012 Assessment years : 2006-07, 2007-08 & 2008-09 M/s. K. Mohan & Company Vs. The Assistant Commissioner of (Exports) Pvt. Ltd., Income Tax, B1, 62-5, Begur Road, Circle 11(5), Bommanahalli, Bangalore. Bangalore – 560 068. PAN: AAACL 9811H APPELLANT RESPONDENT Assessment year : 2008-09 The Assistant Commissioner of Vs. M/s. K. Mohan & Company Income Tax, (Exports) Pvt. Ltd., Circle 11(5), Bangalore – 560 068. PAN…

M/S K. Mohan & Compnay (Exports) Pvt. Ltd., Bangalore vs. ACIT, Bangalore

In the result, ITA 1057/B/12 is partly allowed and ITA 1103/B/12 is dismissed

ITA 1093/BANG/2009[2006-07]Status: DisposedITAT Bangalore24 Apr 2015AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri V. Srinivasan, C.AFor Respondent: Shri P. Dhivahar, Jt. CIT(DR)
Section 10BSection 10B(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ , ACCOUNTANT MEMBER ITA Nos.1093/Bang/2009, 1266/Bang/2010 & 1057/Bang/2012 Assessment years : 2006-07, 2007-08 & 2008-09 M/s. K. Mohan & Company Vs. The Assistant Commissioner of (Exports) Pvt. Ltd., Income Tax, B1, 62-5, Begur Road, Circle 11(5), Bommanahalli, Bangalore. Bangalore – 560 068. PAN: AAACL 9811H APPELLANT RESPONDENT Assessment year : 2008-09 The Assistant Commissioner of Vs. M/s. K. Mohan & Company Income Tax, (Exports) Pvt. Ltd., Circle 11(5), Bangalore – 560 068. PAN…