349 ITR 482) (Bom), Cliantha Research Ltd. v. DCIT (SCA No.1547 of 2013)(Guj), Metal Alloys Corporation

350 ITR 245High Court2013#17719 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2016 to 2019.

Judgments citing 349 ITR 482) (Bom), Cliantha Research Ltd. v. DCIT (SCA No.1547 of 2013)(Guj), Metal Alloys Corporation

M/S. Indore Paraspar Sahakari Bank Ltd., Indore vs. ACIT-I(I), Indore

In the result this common issue is decided in favour of the assessee and the relevant grounds raised in Assessment Year 2008-09 to Assessment Year 2012-13 in I

ITA 441/IND/2019[2010-11]Status: DisposedITAT Indore18 Jun 2019AY 2010-11

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 143(3)Section 147Section 148

…ITR 23 Delhi High Court . Rubamin Ltd. Vis. Love Kumar (253 ITR 432) (Guj.) Ashwamegh Co-operative Housing Society vis. DCIT (353 Indore Paraspar Sahakari Bank Ltd ITA No.441/Ind/2019 & ITA No.503/Ind/2018 ITR 413) (Guj.) Metal Alloys Corporation v/s. ACIT (350 ITR 245) (Guj.) Mrs. Parveen P. Bharucha vis. CIT (348 ITR page 325) (Mumbai) NDT Systems vis. ITO (255 CTR page 113) (Born.) Vishwanath Engineers vis. ACIT (354 ITR page 211) (Guj.) Maruti Suzuki vis. DCIT (356 ITR page 209) 8. Per contra Ld. Departmental Representative vehemently argued and supported the orders of lower authorities. 9. We have heard…

M/S Indore Paraspar Sahkari Bank Ltd., Indore vs. Income Tax Officer -2 (5), Indore

In the result this common issue is decided in favour of the assessee and the relevant grounds raised in Assessment Year 2008-09 to Assessment Year 2012-13 in I

ITA 503/IND/2018[2012-13]Status: DisposedITAT Indore18 Jun 2019AY 2012-13

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 143(3)Section 147Section 148

…ITR 23 Delhi High Court . Rubamin Ltd. Vis. Love Kumar (253 ITR 432) (Guj.) Ashwamegh Co-operative Housing Society vis. DCIT (353 Indore Paraspar Sahakari Bank Ltd ITA No.441/Ind/2019 & ITA No.503/Ind/2018 ITR 413) (Guj.) Metal Alloys Corporation v/s. ACIT (350 ITR 245) (Guj.) Mrs. Parveen P. Bharucha vis. CIT (348 ITR page 325) (Mumbai) NDT Systems vis. ITO (255 CTR page 113) (Born.) Vishwanath Engineers vis. ACIT (354 ITR page 211) (Guj.) Maruti Suzuki vis. DCIT (356 ITR page 209) 8. Per contra Ld. Departmental Representative vehemently argued and supported the orders of lower authorities. 9. We have heard…

DCIT 10(2), Mumbai vs. Capagemini Consulting India P. Ltd ( Now Known As Capgemini India P.Ltd, Mumbai

The appeal of the revenue stands dismissed and the cross-objection filed by the assessee also dismissed

ITA 2291/MUM/2012[2005-06]Status: DisposedITAT Mumbai27 Oct 2016AY 2005-06

Bench: Shri Amit Shukla, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri M M Golvala and Shri Hormuzd JamshedjiFor Respondent: Shri Love Kumar
Section 10ASection 143(3)Section 147Section 148

…ence, the ld.AR heavily relied on a number of decisions namely Kelvinator of India Ltd. (320 ITR 561(SC), CIT V/s ICICI Bank Ltd reported in (349 ITR 482) (Bom), Cliantha Research Ltd V/s DCIT (SCA No.1547 of 2013)(Guj), Metal Alloys Corporation v.ACIT [2013] 350 ITR 245 (Gujarat) and the decision of Hon’ble Gujarat High Court in the case of CIT V/s Sun Pharmaceutical Industries Ltd in Income Tax Appeal No.128 of 2016 order dated 1.4.2016. 9. On the other hand, the ld DR heavily relied on the orders of the authorities below and submitted that the interest on FDR could not be part of the profit of Unit eligible fo…

Capgemini Consulting Inida P.Ltd ( Now Known As Capgemini India P.Ltd), Mumbai vs. DCIT 10(2), Mumbai

The appeal of the revenue stands dismissed and the cross-objection filed by the assessee also dismissed

ITA 1338/MUM/2012[2005-06]Status: DisposedITAT Mumbai27 Oct 2016AY 2005-06

Bench: Shri Amit Shukla, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri M M Golvala and Shri Hormuzd JamshedjiFor Respondent: Shri Love Kumar
Section 10ASection 143(3)Section 147Section 148

…ence, the ld.AR heavily relied on a number of decisions namely Kelvinator of India Ltd. (320 ITR 561(SC), CIT V/s ICICI Bank Ltd reported in (349 ITR 482) (Bom), Cliantha Research Ltd V/s DCIT (SCA No.1547 of 2013)(Guj), Metal Alloys Corporation v.ACIT [2013] 350 ITR 245 (Gujarat) and the decision of Hon’ble Gujarat High Court in the case of CIT V/s Sun Pharmaceutical Industries Ltd in Income Tax Appeal No.128 of 2016 order dated 1.4.2016. 9. On the other hand, the ld DR heavily relied on the orders of the authorities below and submitted that the interest on FDR could not be part of the profit of Unit eligible fo…

ITO (3) 2(2), Mumbai vs. R.K. Educational Foundation, Mumbai

The appeal of the revenue stands dismissed and the cross-objection filed by the assessee also dismissed

ITA 1318/MUM/2015[2010-11]Status: DisposedITAT Mumbai24 Oct 2016AY 2010-11

Bench: Shri Amit Shukla, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri M M Golvala and Shri Hormuzd JamshedjiFor Respondent: Shri Love Kumar
Section 10ASection 143(3)Section 147Section 148

…ence, the ld.AR heavily relied on a number of decisions namely Kelvinator of India Ltd. (320 ITR 561(SC), CIT V/s ICICI Bank Ltd reported in (349 ITR 482) (Bom), Cliantha Research Ltd V/s DCIT (SCA No.1547 of 2013)(Guj), Metal Alloys Corporation v.ACIT [2013] 350 ITR 245 (Gujarat) and the decision of Hon’ble Gujarat High Court in the case of CIT V/s Sun Pharmaceutical Industries Ltd in Income Tax Appeal No.128 of 2016 order dated 1.4.2016. 9. On the other hand, the ld DR heavily relied on the orders of the authorities below and submitted that the interest on FDR could not be part of the profit of Unit eligible fo…

349 ITR 482) (Bom), Cliantha Research Ltd. v. DCIT (SCA No.1547 of 2013)(Guj), Metal Alloys Corporation (350 ITR 245) — Cited in 5 Judgments | BharatTax