Bharat Commerce Industries Ltd. v. CIT 1

20 Taxmann 302Reported decision1985#13748 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2024.

Issues it is cited on

section 215 section 40(a)(1)interest under section 201(1a)percentage completion method employees contribution to pf section 21 section 201(1a)section 194j section 10(34)computer software advance tax section 40(a)(i)

Judgments citing Bharat Commerce Industries Ltd. v. CIT 1

WISSEN TECHNOLOGY PRIVATE LIMITED,BANGALORE vs. DCIT., CIRCLE-17(2), HYDERABAD

In the result, appeal filed by the assessee is partly allowed

ITA 1082/HYD/2024[2018-19]Status: DisposedITAT Hyderabad11 Dec 2024AY 2018-19

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1082/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19) Wissen Technology Private Vs. Deputy Commissioner Limited Of Income Tax Bangalore Circle-17(2) [Pan : Aabcw5249H] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Prabhakara Murthy, Ar रधजस् व द्वधरध/Revenue By:: Shri Srinath Sadanala, Dr सुिवधई की तधरीख/Date Of Hearing: 11/12/2024 घोर्णध की तधरीख/Date Of 11/12/2024 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 03.09.2024 Of The Learned Commissioner Of Income Tax (Appeals) [Learned Cit(A)], Siliguri, Relating To A.Y.2018-19 On The Following Grounds : 1. In The Facts & Circumstances Of Appellant’S Case, The Impugned Order Under Section 250 Of I.T.Act Passed By Learned Addl/Jcit(A)-1, Siliguri, In Adjudicating The Appeal Filed Against Intimation U/S 143(1) Of I.T.Act Is Not Correct Both On The Facts & In The Law Applicable To The Facts Of The Appellant’S

For Appellant: Shri P.Prabhakara MurthyFor Respondent: : Shri Srinath Sadanala, DR

Section 143(1)Section 143(3)Section 250Section 36(1)(v)Section 36(1)(va)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri K. Narasimha Chary, Judicial Member आ.अपी.सं /ITA No.1082/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19) Wissen Technology Private Vs. Deputy Commissioner Limited of Income Tax Bangalore Circle-17(2) [PAN : AABCW5249H] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri P.Prabhakara Murthy, AR रधजस् व द्वधरध/Revenue by:: Shri Srinath Sadanala, DR सुिवधई की तधरीख/Date of hearing: 11/12/2024 घोर्णध की तधरीख/Date of 11/12/2024 Pronounceme…

KIRI INDUSTRIES LTD.,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 422/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Adv. & ShriFor Respondent: Shri A.P. Singh, CIT DR

Section 143(3)Section 144BSection 14ASection 201Section 263Section 36(1)(iii)Section 36(1)(va)Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.422/Ahd/2024 (Assessment Year: 2018-19) Kiri Industries Ltd., Vs. Principal Commissioner of 7th Floor, Hasubhai Chambers, Income Tax, Nr. Town Hall, Ellisbridger, Ahmedabad-1 Ahmedabad-380006 [PAN No.AAACK9025C] (Appellant) .. (Respondent) Appellant by : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.R. Respondent by: Shri A.P. Singh, CIT DR 08.10.2024 Date of Hearing Date of Pronouncement 23.10.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDIC…

SHREE CEMENT LIMITED,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AJMER

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

ITA 152/JPR/2023[2014-15]Status: DisposedITAT Jaipur07 Aug 2023AY 2014-15

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Shah, CAFor Respondent: Shri Arvind Kumar, CIT

Section 115JSection 250Section 32(1)(ii)Section 80Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 152/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke Shree Cement Limited, Deputy Commissioner of Vs. Bangur Nagar, Admin Block, Income-tax, Circle -2, Post box No. 33, Masuda Road, Ajmer. Beawar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 14…

TRINITY INFRAVENTURES LIMITED,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-3(2), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 403/HYD/2021[2017-18]Status: DisposedITAT Hyderabad25 Aug 2022AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Ms. R. Helen Ruby Jesindha, DR

Section 132Section 143(3)Section 153ASection 37Section 37(1)

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 403/Hyd/2021 (िनधा"रण वष" / Assessment Year: 2017-18 ) M/s. Trinity Infraventures Vs. Asst. Commissioner of Limited, Income Tax, New Delhi Central Circle-3(2), [PAN No. AABCG1937G] Hyderabad अपीलाथ" / Appellant "" यथ" / Respondent िनधा""रती "ारा/Assessee by: Shri P. Murali Mohan Rao, AR राज" व "ारा/Revenue by: Ms. R. Helen Ruby Jesindha, DR सुनवाई की तारीख/Date of hearing: 17/08/2022 घोषणा की ता…

M/S TOTAL ENVIRONMENT BUILDING SYSTEMS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

ITA 46/BANG/2017[2011-12]Status: DisposedITAT Bangalore29 Jun 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Vilas V Shinde, CIT DR

Section 250Section 37Section 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 45 & 46/Bang/2017 Assessment Years : 2010-11 & 2011-12 M/s. Total Environment Building Systems Pvt. The Deputy Ltd., Commissioner of ‘Imagine’, No. 78, Income Tax, ITPL Main Road, Circle – 7 (1)(1), EPIP Zone, Whitefield, Vs. Bangalore. Bangalore – 560 066. PAN: AABCT9452F APPELLANT RESPONDENT & Assessment Year : 2010-11 (By Revenue) : Smt. Tanmayee Rajkumar, Assessee by Advocate Revenue by : Shri Vilas V Shinde, CIT DR Date of Hearing : 29-06-2022 Date of Pron…

TOTAL ENVIRONMENT BUILDING SYSTEMS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

ITA 45/BANG/2017[2010-11]Status: DisposedITAT Bangalore29 Jun 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Vilas V Shinde, CIT DR

Section 250Section 37Section 40Section 43B

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE vs. M/S TOTAL ENVIRONMENT BUILDING SYSTEMS PVT LTD , BANGALORE

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

ITA 40/BANG/2017[2010-11]Status: DisposedITAT Bangalore29 Jun 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Vilas V Shinde, CIT DR

Section 250Section 37Section 40Section 43B