340/210 Taxman 229 (Mag.)/349 ITR 309 (Bom.) 3. CIT v. Paul Brothers

79 Taxmann 378High Court1995#5082 most cited
23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2023.

Sections most often in play

Section 14ASection 41(1)

Issues it is cited on

initial assessment yearwritten down valuesection 41(1)section 41section 115jbook profitssection 115jbsection 2(24)liable to taxcommissioner (appeals)section 14asection 43

Judgments citing 340/210 Taxman 229 (Mag.)/349 ITR 309 (Bom.) 3. CIT v. Paul Brothers

DCIT Cir 3(1), Mumbai vs. Gateway Distriparks Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 5746/MUM/2013[2010-11]Status: DisposedITAT Mumbai07 Apr 2016AY 2010-11

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2010-11 Dcit, M/S Gateway Distriparks Circle-3(1), Ltd. B 1/3, Emca House बनाम/ Room No.607, 6Th Floor, Sahid Bhagatsingh Marg, Vs. Aayakar Bhavan, Mumbai- Mumbai-400020 Pan No.Aaacg3425C (राज"व /Revenue) (""यथ"/Respondent)

Section 80I

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ जी, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जोिग"दर "सह, "याियक सद"य एवं "ी राजे"", लेखा सद"य, के सम" । Before Shri Joginder Singh, Judicial Member and Shri Rajendra, Accountant Member Assessment Year-2010-11 DCIT, M/s Gateway Distriparks Circle-3(1), Ltd. B 1/3, EMCA House बनाम/ Room No.607, 6th Floor, Sahid Bhagatsingh Marg, Vs. Aayakar Bhavan, Mumbai- Mumbai-400020 PAN No.AAACG3425C (राज"व /Revenue) (""यथ"/Respondent) राज"व क" ओर से / Revenue by Ms. Amrita Misra -DR ""यथ" क" ओर से / Respondent by Shri Madhur Agarwal 06/04/2016 सुनवाई क" ता…

Addl CIT 3(1), Mumbai vs. Gateway Distriparks Ltd, Navi Mumbai

In the result, Revenue’s appeal is dismissed

ITA 5371/MUM/2012[2009-10]Status: DisposedITAT Mumbai06 Nov 2015AY 2009-10

Bench: Shri Saktijit Dey & Shri Ashwani Taneja

For Appellant: Shri S.E. Dastur a/wFor Respondent: Smt. Anupama Shukla
Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA no.5371/Mum./2012 (Assessment Year : 2009–10) Asstt. Commissioner of Income Tax Circle–3(1), Aayakar Bhawan …….………. Appellant 101, M.K. Road, Mumbai 400 020 PAN – AAACG3245C v/s M/s. Gateway Distriparks Ltd. Sector–6, Dronagiri, Taluka Uran ..…….………. Respondent District Raigad, Navi Mumbai 400 707 PAN – AAACG3245C ITA no.3654/Mum./2012 (Assessment Year : 2008–09) Dy. Commissioner of Income Tax Circle–3(1), Aayakar Bhawan …….………. Appellant 101, M.K. Road, Mumbai 400 020…

M/S Subex Ltd., Bangalore vs. CIT, Bangalore

In the result appeal of the Assessee is partly allowed

ITA 689/BANG/2014[2008-09]Status: DisposedITAT Bangalore19 Jun 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz Assessment Year : 2008-09

For Appellant: Shri Arvind Sonde, AdvocateFor Respondent: Shri S. Radhakrishna, CIT-III(DR)
Section 115JSection 263Section 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ , ACCOUNTANT MEMBER Assessment year : 2008-09 M/s. Subex Ltd., Vs. The Commissioner of RMZ Ecoworld, Income Tax-III, Devarabisanahalli, Bangalore. Outer Ring Road, Bangalore – 560 037. PAN: AABCS 9255R APPELLANT RESPONDENT Appellant by : Shri Arvind Sonde, Advocate Respondent by : Shri S. Radhakrishna, CIT-III(DR) Date of hearing : 26.05.2015 Date of Pronouncement : 19.06.2015 O R D E R Per N.V. Vasudevan, Judicial Member This is an appeal by the Assessee against the order dated 28…