317, 318, 'INDO RAMA SYNTHETICS (I) LTD. v. COMMISSIONER OF INCOME TAX

386 ITR 477High Court#20814 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Judgments citing 317, 318, 'INDO RAMA SYNTHETICS (I) LTD. v. COMMISSIONER OF INCOME TAX

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. NATIONAL E ASSESSMENT CENTRE, NEW DELHI

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 242/NAG/2023[2018-19]Status: DisposedITAT Nagpur09 Sept 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.177/Nag./2022 (Assessment Year : 2017–18) Economic Explosives Ltd. 11, Zade Layout, Bharat Nagar ……………. Appellant Nagpur 440 033 PAN – AAACE3871C v/s Asstt. Commissioner of Income Tax ……………. Respondent Central Circle–1(2), Nagpur ITA no.242/Nag./2023 (Assessment Year : 2018–19) Economic Explosives Ltd. 11, Zade Layout, Bharat Nagar ……………. Appellant Nagpur 440 033 PAN – AAACE3871C v/s Asstt. Commissioner of Income Tax ……………. Respondent Central Circle–1, Nagpur Assessee…

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 (2), NAGPUR

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 177/NAG/2022[2017-18]Status: DisposedITAT Nagpur09 Sept 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.177/Nag./2022 (Assessment Year : 2017–18) Economic Explosives Ltd. 11, Zade Layout, Bharat Nagar ……………. Appellant Nagpur 440 033 PAN – AAACE3871C v/s Asstt. Commissioner of Income Tax ……………. Respondent Central Circle–1(2), Nagpur ITA no.242/Nag./2023 (Assessment Year : 2018–19) Economic Explosives Ltd. 11, Zade Layout, Bharat Nagar ……………. Appellant Nagpur 440 033 PAN – AAACE3871C v/s Asstt. Commissioner of Income Tax ……………. Respondent Central Circle–1, Nagpur Assessee…

M/S KILARA POWER PVT. LTD., vs. THE INCOME -TAX OFFICER

In the result, we do not find any merit in this

ITA/356/2014HC Karnataka04 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 115JSection 260Section 260ASection 41(1)

…has been placed on decisions in 'CIT VS. INDUSTRIAL CREDIT AND DEVELOPMENT SYNDICATE LTD.', 285 ITR (ST) 310 (KAR) @ 317, 318, 'INDO RAMA SYNTHETICS (I) LTD. VS. COMMISSIONER OF INCOME TAX', 330 ITR 363 (SC) @ 372, ' CIT VS. SHYAM CENTURY FERROUS LTD.', 386 ITR 477 (CAL) @ 479 AND CBDT CIRCULAR NO.495 DATED 22.09.1987. 5. On the other hand, learned counsel for the revenue submitted that even though assessee has claimed that the entire amount was claimed as 8 expenditure on accrual basis, however, no provision was created and therefore, no adjustment was made in view of Clause (c) to Explanation 1…

The Commissioner of Income Tax (Central) vs. Hetero Labs Ltd

In the result, we do not find any merit in this

ITTA/356/2014HC Telangana08 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 115JSection 260Section 260ASection 41(1)

…has been placed on decisions in 'CIT VS. INDUSTRIAL CREDIT AND DEVELOPMENT SYNDICATE LTD.', 285 ITR (ST) 310 (KAR) @ 317, 318, 'INDO RAMA SYNTHETICS (I) LTD. VS. COMMISSIONER OF INCOME TAX', 330 ITR 363 (SC) @ 372, ' CIT VS. SHYAM CENTURY FERROUS LTD.', 386 ITR 477 (CAL) @ 479 AND CBDT CIRCULAR NO.495 DATED 22.09.1987. 5. On the other hand, learned counsel for the revenue submitted that even though assessee has claimed that the entire amount was claimed as 8 expenditure on accrual basis, however, no provision was created and therefore, no adjustment was made in view of Clause (c) to Explanation 1…

317, 318, 'INDO RAMA SYNTHETICS (I) LTD. v. COMMISSIONER OF INCOME TAX (386 ITR 477) — Cited in 4 Judgments | BharatTax