ACIT v. Esaote India (NS) Ltd.

96 Taxmann.com 624Reported decision2018#21681 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2019 to 2022.

Judgments citing ACIT v. Esaote India (NS) Ltd.

The ITO, Ward-2(1)(1), Ahmedabad vs. M/S. Eminemt Infracon Pvt. Ltd, Ahmedabad

In the result, appeal of the Revenue isdismissed

ITA 1416/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad23 Dec 2022AY 2013-14

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2013-14 Ito, Ward-2(1)(1) Vs. M/S.Eminent Infraconp.Ltd. Ahmedabad. 201, Satyam Complex Opp: R.K. Royal Hall Science City Road Sola, Ahmedabad. Pan : Aacce 3246 Q

For Appellant: Shri A.P. Singh, CIT-DR
Section 201Section 250(6)Section 40

…ages Pvt. Ltd..[163 Taxman 355] and decision of Honourable Delhi High Court in the case of CIT Vs. Ansal Landmark Township Limited [61 taxman.com 45], 3 The Honourable Ahmedabad Tribunal in the case of DCIT, Cir. 2(1 )(1) Vs. Esaote India (NS) Limited [2018] [96 Taxmann.com 624] has also held that if payee has included the interest income in its total income and paid taxes, no disallowance is to be made u/s. 40(a)(ia). Respectfully, following the judgments cited above, the disallowance made by Assessing Officer cannot be sustained and the same is accordingly deleted. The ground of appeal is accordingly allowed.”…

The ACIT, 4(1), Indore vs. Shri Sanjay Lunawat, Indore

ITA 396/IND/2018[2010-11]Status: DisposedITAT Indore13 Sept 2021AY 2010-11

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year 2010-11

Section 143(3)Section 201(1)Section 40Section 68

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Virtual hearing Assessment Year 2010-11 ACIT-4(1), Indore : Appellant V/s Sanjay Lunawat, Indore : Respondent PAN – AAKPL 1062 B C.O.No.32/Ind/2018 Arising out of ITA No.396/Ind/2018 Assessment Year 2010-11 Sanjay Lunawat, Indore PAN – AAKPL 1062 B : Appellant V/s ACIT-4(1), Indore : Respondent Revenue by Shri Rajib Jain, CIT-DR Assessee by S/Shri S.N. Agrawal & Bhavesh Agrawal, CAs Date of Hearing 07.07.2021 Date of Pronouncement 1…

Assistant Commissioner of Income Tax Central Circle-1(1), Bangalore vs. M/S Himalaya Drug Company, Bangalore

In the result, the appeal by the revenue and the CO by the assessee are dismissed, while the appeal by the assessee is partly allowed

ITA 820/BANG/2017[2005-06]Status: DisposedITAT Bangalore25 Jan 2019AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2005-06

For Appellant: Shri P.C. Khincha, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment year : 2005-06 The Assistant Commissioner of Vs. M/s. Himalaya Drug Company, Income Tax, Makali, Tumkur Road, Central Circle 1(1), Bangalore – 562 123. Bangalore. PAN: AADFT 3025B APPELLANT RESPONDENT & CO No.82/Bang/2017 [in ITA No.820/Bang/2017] Assessment year : 2005-06 M/s. Himalaya Drug Company, Vs. The Assistant Commissioner of Makali, Tumkur Road, Income Tax, Bangalore – 562 123. Central Circle 1(1), PAN: AADFT 3025B Bangalore. APPELLANT / CROSS OBJECT…

The Himalaya Drug Company, Bangalore vs. Additional Commissioner of Income Tax Range-6(1), Bangalore

In the result, the appeal by the revenue and the CO by the assessee are dismissed, while the appeal by the assessee is partly allowed

ITA 802/BANG/2017[2005-06]Status: DisposedITAT Bangalore25 Jan 2019AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2005-06

For Appellant: Shri P.C. Khincha, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment year : 2005-06 The Assistant Commissioner of Vs. M/s. Himalaya Drug Company, Income Tax, Makali, Tumkur Road, Central Circle 1(1), Bangalore – 562 123. Bangalore. PAN: AADFT 3025B APPELLANT RESPONDENT & CO No.82/Bang/2017 [in ITA No.820/Bang/2017] Assessment year : 2005-06 M/s. Himalaya Drug Company, Vs. The Assistant Commissioner of Makali, Tumkur Road, Income Tax, Bangalore – 562 123. Central Circle 1(1), PAN: AADFT 3025B Bangalore. APPELLANT / CROSS OBJECT…

ACIT v. Esaote India (NS) Ltd. (96 Taxmann.com 624) — Cited in 4 Judgments | BharatTax