Babcock & Wilcox Ltd. Vs. DCIT,72 TTJ 8271; (c) Voltas Ltd. v. DCIT

141 ITR 723High Court1983#14897 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2019.

Judgments citing Babcock & Wilcox Ltd. Vs. DCIT,72 TTJ 8271; (c) Voltas Ltd. v. DCIT

DCIT, New Delhi vs. M/S Ircon International Ltd., New Delhi

In the result, all the three appeals of the assessee for A

ITA 3805/DEL/2008[2003-04]Status: DisposedITAT Delhi31 Oct 2019AY 2003-04

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…ce has been placed on the following case laws: (a) ITO Vs. Wanson India Ltd., 5 ITD 102; (b) Thermax Babcock & Wilcox Ltd. Vs. DCIT,72 TTJ 8271; (c) Voltas Ltd. Vs. DCIT, 64 ITD 232; (d) Calcutta Co. Ltd. Vs. CIT, 37 ITR 1, (e) CIT Vs. Navbharat Nirman Ltd., 141 ITR 723 (iv) The claim of the appellant is allowed in its own case in the earlier years. The claim on account of demobilization expenses and other expenses were disallowed only in AY 1985-86 and 1995-96 and in those years also, the same was allowed by the CIT (A). The department did not file any appeal on the issue before the ITAT. Therefore, as discuss…

Ircon International Ltd., New Delhi vs. DCIT, Circle-11(1), Delhi

In the result, all the three appeals of the assessee for A

ITA 705/DEL/2006[2002-2003]Status: DisposedITAT Delhi31 Oct 2019AY 2002-2003

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…ce has been placed on the following case laws: (a) ITO Vs. Wanson India Ltd., 5 ITD 102; (b) Thermax Babcock & Wilcox Ltd. Vs. DCIT,72 TTJ 8271; (c) Voltas Ltd. Vs. DCIT, 64 ITD 232; (d) Calcutta Co. Ltd. Vs. CIT, 37 ITR 1, (e) CIT Vs. Navbharat Nirman Ltd., 141 ITR 723 (iv) The claim of the appellant is allowed in its own case in the earlier years. The claim on account of demobilization expenses and other expenses were disallowed only in AY 1985-86 and 1995-96 and in those years also, the same was allowed by the CIT (A). The department did not file any appeal on the issue before the ITAT. Therefore, as discuss…

DCIT, Circle-11(1) vs. Ircon International Ltd

In the result, all the three appeals of the assessee for A

ITA 2234/DEL/2005[2001-2002]Status: DisposedITAT Delhi31 Oct 2019AY 2001-2002

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…ce has been placed on the following case laws: (a) ITO Vs. Wanson India Ltd., 5 ITD 102; (b) Thermax Babcock & Wilcox Ltd. Vs. DCIT,72 TTJ 8271; (c) Voltas Ltd. Vs. DCIT, 64 ITD 232; (d) Calcutta Co. Ltd. Vs. CIT, 37 ITR 1, (e) CIT Vs. Navbharat Nirman Ltd., 141 ITR 723 (iv) The claim of the appellant is allowed in its own case in the earlier years. The claim on account of demobilization expenses and other expenses were disallowed only in AY 1985-86 and 1995-96 and in those years also, the same was allowed by the CIT (A). The department did not file any appeal on the issue before the ITAT. Therefore, as discuss…

Ircon International Limited, New Delhi vs. ACIT, New Delhi

In the result, all the three appeals of the assessee for A

ITA 3804/DEL/2008[2003-04]Status: DisposedITAT Delhi31 Oct 2019AY 2003-04

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…ce has been placed on the following case laws: (a) ITO Vs. Wanson India Ltd., 5 ITD 102; (b) Thermax Babcock & Wilcox Ltd. Vs. DCIT,72 TTJ 8271; (c) Voltas Ltd. Vs. DCIT, 64 ITD 232; (d) Calcutta Co. Ltd. Vs. CIT, 37 ITR 1, (e) CIT Vs. Navbharat Nirman Ltd., 141 ITR 723 (iv) The claim of the appellant is allowed in its own case in the earlier years. The claim on account of demobilization expenses and other expenses were disallowed only in AY 1985-86 and 1995-96 and in those years also, the same was allowed by the CIT (A). The department did not file any appeal on the issue before the ITAT. Therefore, as discuss…

Ircon International Ltd vs. Addl. CIT, Range-11

In the result, all the three appeals of the assessee for A

ITA 1825/DEL/2005[2001-2002]Status: DisposedITAT Delhi31 Oct 2019AY 2001-2002

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…ce has been placed on the following case laws: (a) ITO Vs. Wanson India Ltd., 5 ITD 102; (b) Thermax Babcock & Wilcox Ltd. Vs. DCIT,72 TTJ 8271; (c) Voltas Ltd. Vs. DCIT, 64 ITD 232; (d) Calcutta Co. Ltd. Vs. CIT, 37 ITR 1, (e) CIT Vs. Navbharat Nirman Ltd., 141 ITR 723 (iv) The claim of the appellant is allowed in its own case in the earlier years. The claim on account of demobilization expenses and other expenses were disallowed only in AY 1985-86 and 1995-96 and in those years also, the same was allowed by the CIT (A). The department did not file any appeal on the issue before the ITAT. Therefore, as discuss…

The ADIT (I.T)3(1) vs. M/S. Honkong & Shanghani Banking Corpn. Ltd

In the result, ITA Nos.2519 and 2520/Mum/2004 by revenue stand dismissed, ITA No

ITA 2519/MUM/2004[1999-2000]Status: DisposedITAT Mumbai20 Nov 2015AY 1999-2000

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आयकर अपील सं./I.T.A. No.2519 & 2520/Mum/2004 ("नधा"रण वष" / Assessment Year:1999-2000 & 2000-01) M/S Hongkong & Shanghani Asstt.Direrctor Of Income Tax बनाम/ Banking Corporation Ltd., (International Taxation)-3(1), Vs. 52/60, M G Road, 136, Scindia House, Mumbai-400001 N M Marg, Ballard Estate, Mumbai-400038 .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

Section 143(3)

…venue in nature. He, therefore, prayed that the claim of the assessee be allowed. In support of his contentions he placed reliance on the following decisions: a) CIT Vs Versus Mohanlal Brother - 1982 133 ITR 642(Bom); b) CIT v Nav Bharat Nirman (P) Ltd [1983] 141 ITR 723 (Delhi). c) CIT v. Auto Distributors: 210 ITR 222 (Cal) The ld. AR further submitted that the Hon’ble Bombay High Court in the case of Mohanlal Brother (supra) held that the amount paid for obtaining 19 and other six appeals the possession of premises is business expenditure u/s 37(1) of the Act. In the case of Nav Bharat Nirmal (P) Ltd (supra)…

Babcock & Wilcox Ltd. Vs. DCIT,72 TTJ 8271; (c) Voltas Ltd. v. DCIT (141 ITR 723) — Cited in 6 Judgments | BharatTax