380 ITR 116 (Calcutta HC). 2 CIT v. Praga Tools Ltd.

153 ITD 111Income Tax Appellate Tribunal#10230 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2022.

Judgments citing 380 ITR 116 (Calcutta HC). 2 CIT v. Praga Tools Ltd.

HITZ FM RADIO INDIA PVT.LTD.,NEW DELHI vs. ACIT, CIRCLE-11(2), NEW DELHI

In the result, the appeal by the assessee stands allowed

ITA 9043/DEL/2019[2013-14]Status: DisposedITAT Delhi11 Aug 2022AY 2013-14
For Appellant: Shri Sanjiv Sapra, CAFor Respondent: Md. Gayasuddin Ansari, Sr. DR

…e year under consideration for which reliance is placed on the following case laws: 8 ITA No.9043/Del./2019  243 ITR 35, CIT vs. Anna Transport Corporation Ltd. (Madras HC)  213 ITR 523, Surashtra Cement and Chemical Industries Ltd. vs. CIT (Gujarat HC)  153 ITD 111, Hindustan Zinc Ltd. vs. Addl CIT (Jaipur Trib) (TM)  ITAT Chandigarh Bench judgment dated 20101/2022 in the case of MIs Kamla Retail Ltd. (Now known as Ethos Limited vs. Addl CIT (ITA No. 1023/Chd/2019) - refer to findings recorded at para 7 of such judgment. 9. Commercial expediency of such interest expenditure claim of Rs.2,51,74,016 being in…

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 882/HYD/2014[2007-08]Status: DisposedITAT Hyderabad20 May 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…e year and was to be allowed as current year expenditure. The CIT(A) ignoring these facts, has enhanced the income where she should have allowed the claim as per the remand report. We draw your kind attention to the decision of Hindustan Zinc Ltd Vs Addl. CIT 153 ITD 111 (Jaipur Trib) Head Note - Paper Book pages 16-20.” 7.2 The Ld. DR, on the other hand, relied on the orders of revenue authorities and she submitted that the AO has examined this issue in detail, which is clear from his order and the same cannot be controverted by the ld. AR and the CIT(A) has upheld the action of the AO. 7.3 We have considered…

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 880/HYD/2014[2006-07]Status: DisposedITAT Hyderabad20 May 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…e year and was to be allowed as current year expenditure. The CIT(A) ignoring these facts, has enhanced the income where she should have allowed the claim as per the remand report. We draw your kind attention to the decision of Hindustan Zinc Ltd Vs Addl. CIT 153 ITD 111 (Jaipur Trib) Head Note - Paper Book pages 16-20.” 7.2 The Ld. DR, on the other hand, relied on the orders of revenue authorities and she submitted that the AO has examined this issue in detail, which is clear from his order and the same cannot be controverted by the ld. AR and the CIT(A) has upheld the action of the AO. 7.3 We have considered…

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 879/HYD/2014[2005-06]Status: DisposedITAT Hyderabad20 May 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…e year and was to be allowed as current year expenditure. The CIT(A) ignoring these facts, has enhanced the income where she should have allowed the claim as per the remand report. We draw your kind attention to the decision of Hindustan Zinc Ltd Vs Addl. CIT 153 ITD 111 (Jaipur Trib) Head Note - Paper Book pages 16-20.” 7.2 The Ld. DR, on the other hand, relied on the orders of revenue authorities and she submitted that the AO has examined this issue in detail, which is clear from his order and the same cannot be controverted by the ld. AR and the CIT(A) has upheld the action of the AO. 7.3 We have considered…

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 803/HYD/2014[2010-11]Status: DisposedITAT Hyderabad20 May 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…e year and was to be allowed as current year expenditure. The CIT(A) ignoring these facts, has enhanced the income where she should have allowed the claim as per the remand report. We draw your kind attention to the decision of Hindustan Zinc Ltd Vs Addl. CIT 153 ITD 111 (Jaipur Trib) Head Note - Paper Book pages 16-20.” 7.2 The Ld. DR, on the other hand, relied on the orders of revenue authorities and she submitted that the AO has examined this issue in detail, which is clear from his order and the same cannot be controverted by the ld. AR and the CIT(A) has upheld the action of the AO. 7.3 We have considered…

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 802/HYD/2014[2009-10]Status: DisposedITAT Hyderabad20 May 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…e year and was to be allowed as current year expenditure. The CIT(A) ignoring these facts, has enhanced the income where she should have allowed the claim as per the remand report. We draw your kind attention to the decision of Hindustan Zinc Ltd Vs Addl. CIT 153 ITD 111 (Jaipur Trib) Head Note - Paper Book pages 16-20.” 7.2 The Ld. DR, on the other hand, relied on the orders of revenue authorities and she submitted that the AO has examined this issue in detail, which is clear from his order and the same cannot be controverted by the ld. AR and the CIT(A) has upheld the action of the AO. 7.3 We have considered…

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 801/HYD/2014[2006-07]Status: DisposedITAT Hyderabad20 May 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…e year and was to be allowed as current year expenditure. The CIT(A) ignoring these facts, has enhanced the income where she should have allowed the claim as per the remand report. We draw your kind attention to the decision of Hindustan Zinc Ltd Vs Addl. CIT 153 ITD 111 (Jaipur Trib) Head Note - Paper Book pages 16-20.” 7.2 The Ld. DR, on the other hand, relied on the orders of revenue authorities and she submitted that the AO has examined this issue in detail, which is clear from his order and the same cannot be controverted by the ld. AR and the CIT(A) has upheld the action of the AO. 7.3 We have considered…

THE SINGARENI COLLERIES COMPANY LTD., KOTHJAGUDEM,HYDERABAD vs. ADDL.CITT, KHAMMAM RANGE, KHAMMAM, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 561/HYD/2016[2011-12]Status: DisposedITAT Hyderabad20 May 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…e year and was to be allowed as current year expenditure. The CIT(A) ignoring these facts, has enhanced the income where she should have allowed the claim as per the remand report. We draw your kind attention to the decision of Hindustan Zinc Ltd Vs Addl. CIT 153 ITD 111 (Jaipur Trib) Head Note - Paper Book pages 16-20.” 7.2 The Ld. DR, on the other hand, relied on the orders of revenue authorities and she submitted that the AO has examined this issue in detail, which is clear from his order and the same cannot be controverted by the ld. AR and the CIT(A) has upheld the action of the AO. 7.3 We have considered…

DCIT, CIRCLE-1, KHAMMAM, KHAMMAM vs. THE SINGARENI COLLERIES COMPANY LT.D, KOTHAGUDEM, KOTHAGUDEM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 519/HYD/2016[2004-05]Status: DisposedITAT Hyderabad20 May 2021AY 2004-05

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…e year and was to be allowed as current year expenditure. The CIT(A) ignoring these facts, has enhanced the income where she should have allowed the claim as per the remand report. We draw your kind attention to the decision of Hindustan Zinc Ltd Vs Addl. CIT 153 ITD 111 (Jaipur Trib) Head Note - Paper Book pages 16-20.” 7.2 The Ld. DR, on the other hand, relied on the orders of revenue authorities and she submitted that the AO has examined this issue in detail, which is clear from his order and the same cannot be controverted by the ld. AR and the CIT(A) has upheld the action of the AO. 7.3 We have considered…

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 884/HYD/2014[2008-09]Status: DisposedITAT Hyderabad20 May 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…e year and was to be allowed as current year expenditure. The CIT(A) ignoring these facts, has enhanced the income where she should have allowed the claim as per the remand report. We draw your kind attention to the decision of Hindustan Zinc Ltd Vs Addl. CIT 153 ITD 111 (Jaipur Trib) Head Note - Paper Book pages 16-20.” 7.2 The Ld. DR, on the other hand, relied on the orders of revenue authorities and she submitted that the AO has examined this issue in detail, which is clear from his order and the same cannot be controverted by the ld. AR and the CIT(A) has upheld the action of the AO. 7.3 We have considered…

380 ITR 116 (Calcutta HC). 2 CIT v. Praga Tools Ltd. (153 ITD 111) — Cited in 10 Judgments | BharatTax